会计 | |
会计估计 | Accounting estimates |
会计分期 | Accounting period |
会计政策 | Accounting policies |
会计确认 | Accounting recognition |
会计处理 | Accounting treatment |
应付账款 | Accounts payable |
应收账款 | Accounts receivable |
累计折旧 | Accumulated depreciation |
调整事项 | Adjusting events |
摊销费用 | Amortization expen |
公平交易 | Arms-length transaction |
资产 | Asts |
资产减值损失 | Asts impairment loss |
联营公司 | Associates |
可供出售金融资产 | Available-for-sale financial asts |
坏账准备 | Bad debt provision |
年初余额 | Balance at the beginning of year |
年末余额 | Balance at the end of year |
资产负债表 | Balance sheet |
银行存款 | Bank deposit |
基本每股收益 | Basic earnings per share |
应收票据 | Bills receivable |
账面价值 | Book value |
借款费用 | Borrowing costs |
企业合并 | Business combination |
营业税金及附加 | Business taxes and surcharges |
计量 | Calculation/Calculate |
资本公积 | Capital rerve |
资本化 | Capitalization/Capitalized |
现金流量 | Cash flows |
库存现金 | Cash on hand |
公允价值变动 | Change in fair value |
股东权益变动表 | Changes in equity |
可比性 | Comparability |
混合金融工具 | Compound financial instruments |
代销商品 | Consignment goods |
合并资产负债表 | Consolidated balance sheet |
合并利润表 | Consolidated income statement | |
合并股东权益变动表 建造合同 | Consolidated statement of changes in Construction contract | equity |
在建工程 | Construction in progress | |
或有资产 | Contingent ast | |
或有负债 | Contingent liability | |
可转换公司债券 | Convertible notes | |
会计差错更正 | Correction of accounting errors | |
成本法 | Cost method | |
主营业务成本 | Cost of sales from principal activities | |
贷 | Credit | |
货币计量 | Currency measurement | |
流动资产 | Current asts | |
流动负债 | Current liabilities | |
借 | Debit | |
债务重组 | Debt restructuring | |
递延收益 | Deferred income | |
递延所得税 | Deferred tax | |
递延所得税资产 | Deferred tax asts | |
递延所得税负债 | Deferred tax liabilities | |
折旧 | Depreciation | |
稀释每股收益 | Diluted earnings per share | |
直接费用 | Direct costs | |
直接人工 | Direct labour | |
直接材料 | Direct materials | |
直接法 | Direct method | |
披露 | Disclosure | |
折现系数 | Discount factor | |
折现率 | Discount rate | |
任意盈余公积 | Discretionary surplus rerve | |
处置成本 | Disposal costs | |
应付股利 | Dividend payable | |
应收股利 | Dividend receivable | |
应付职工薪酬 | Employee benefits payables | |
股权投资 | Equity investment | |
权益法 | Equity method | |
预计负债 | Estimated liabilities/Provision | |
预计使用寿命 | Estimated uful life | |
费用 | Expens | |
公允价值 | Fair value | |
融资租赁 | Finance lea | |
金融资产 | Financial asts | |
交易性金融资产 | Financial asts held for trading | |
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