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 | 自我鉴定
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 | Consolidated statement of changes in equity |
建造合同 | Construction contract |
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 提升管理能力 | 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 |
论语宪问直接法 | 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 | 南翔古漪园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 |
财务费用 | Financial expens |
金融工具 | Financial instruments |
金融负债 | Financial liabilities |
财务报告 | Financial reporting |
筹资活动 | Financing activities |
产成品 | Finished products/goods |
固定资产 | Fixed asts |
固定资产清理 | Fixed asts pending for disposal |
境外经营 | Foreign operations |
特许权 | Franchi right 董卿语录 |
记账本位币 | Functional currency |
公允价值变动收益/（损失） | Gains/Loss on changes in fair value |
管理费用 | General and administrative expens |
持续经营 | Going concern |
商誉 | 手机怎么没声音了 Goodwill荷花简介 |
政府补助 | Government grants |
毛利率 | Gross profit ratio |
担保 | Guarantee |
持有至到期投资 | Held-to-maturity investment |
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