智力发育迟缓第一课 财务会计导读
Glossary
accrual basis 权责发生制
Ast 资产
balance sheet资产负债表
capital adequacy ratio 资本充足率
cash basis 收付实现制
cash flow statement 现金流量表
double entry method 复式记账法
Expens费用
Fair value鱼籽怎么做才好吃公允价值
financial reports 财务报告
going concern 持续经营
guarantee 担保
Historical cost历史成本
Impairment 减值
impairment provision减值准备
income statement利润表
Liabilities负债
Maturity 到期
Net realizable value可变现净值
Owners’ Equity 所有者权益
post-amortization costs摊余成本
Prent value现值
Profit 利润
Replacement cost重置成本
stewardship 受托责任
transferor转出方
transferee转入方
1.资产类科目Asts
现金：Cash and cash equivalents
银行存款：Bank deposit
应收账款：Account receivable
应收票据：Notes receivable
应收股利：Dividend receivable自荐信求职信范文
应收利息：Interest receivable
其他应收款：Other receivables
原材料：Raw materials
在途物资：Materials in transport
库存商品：inventory
存货跌价准备：provision for the decline in value of inventories
坏账准备：Allowance for doubtful acounts
待摊费用：Prepaid expen
交易性金融资产：Trading financial asts
持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial asts
短期投资：Short-term investment
长期股权投资：Long-term equity investment
固定资产：Fixed asts
累计折旧：Accumulated depreciation
在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed asts
无形资产：Intangible asts
累计摊销：Accumulated amortization
商誉：Goodwill
递延所得税资产：deferred tax asts （DTA）
2.负债类Liability
短期借款：Short-term loans/ borrowing
长期借款：Long-term loans/ borrowing
预收账款：advance from customers/ Deposit received
应付票据：Notes payable
应付账款：Account payable
应付工资薪酬：wages payable
应付股利：Dividends payable
应付利息：Interest payable
应交税费：Tax payable
怎么画生日蛋糕
其他应付款：Other payables
递延所得税负债：Deferred tax liabilities
3.所有者权益类 OWNERS' EQUITY
实收资本：Paid-in capital
资本公积：Additional paid-in capital
盈余公积：Surplus rerves
未分配利润：Retained earnings
4.成本类科目Cost
生产成本：Manufacturing Cost
制造费用：Manufacturing overhead棉羊
劳务成本：labor costs
研发支出：R & D expenditure
5.损益类Profit and loss
主营业务收入：Main operating revenue
其他业务收入：Other operating revenue
营业外收入：Non-operating income
投资收益：Investment income
产品销售收入：sales revenue
主营业务成本：Main operating costs；cost of goods sold / cost of sales
其他业务支出：Other operating costs
营业外支出：Non-operating expenditure
销售费用：找高级鸭子过夜的感受Selling expen（advertiment）
管理费用：General and administration expen （G&A expen）
财务费用：Finance expen
公允价值变动损益：Gain/loss of the change of fair value
所得税：Income tax
第二课 流动资产
Glossary
Allowance Method 备抵法
Bad debts坏账
Cash 现金
Cash Discounts现金折扣
Cash Equivalents 现金等价物
consigned goods代销存货
Current Ast 流动资产
Direct Write-Off直接转销法
finished products完工产品
FIFO, First-in-first-out 先进先出法
general and administrative expens管理费用
goods in transit在途存货
Gross Method总价法
Inventory 存货
LIFO: Last-in-first-out后进先出法
Maturity 到期
Merchandi 商品
Net Method净价法
NRV(Net Realizable Value) 可变现净值
Notes Receivable应收票据
Periodic system定期盘存
Perpetual system永续盘存
physical count 盘点
purcha costs采购成本
Specific Identification个别认定法
the provision for the loss on decline in value of inventories存货跌价准备
Trade Discounts商业折扣
Receivables 应收款
work in progress 在产品
第3课 非流动资产
Glossary
Accumulated amortization
累计摊销
Amortization 摊销
capitalize资本化
Construction-in-process
在建工程
Costs Subquent to Acquisition后续支出
Discard 欢乐数码报废
Depreciation折旧
Disposal 处置
double declining balance method双倍余额递减法
expen费用化
fiscal year 会计年度
fixed asts 固定资产
Goodwill 商誉
Impairment 减值
Intangible Ast 无形资产
Noncurrent Ast 非流动资产
recoverable amount 可收回金额
rearch and development(R&D) 研发
salvage value 残值
sum of the years digits年数总和法
the straight-line method直线法
unit of production method工作量法
uful life 使用寿命
第四课 负债
Glossary
Contingency 或有事项
Contingent 或有的
contingent ast或有资产
contingent Liability或有负债
Coupon息票
Current liability 流动负债
Discount折价
effective yield有效利率
face value面值
interest利息
Liability 负债
loss contract亏损合同
Market rate市场利率
nominal rate名义利率
Off-Balance-Sheet Financing表外融资
Operating Leas经营租赁
Capital leas 融资租赁
par 面值
pending litigation 未决诉讼
Premium溢价
principal本金
virtually certain基本确定
第五课 投资
Glossary
available for sale 可供出售
Consolidate 合并
Control 控制
Debt curities债务证券
Derivative 衍生品
Equity curities权益性证券
Financial Ast 金融资产
Held-to-maturity 持有至到期
Investee 被投资人
行香子七夕
Issuer 发行方
Repurcha 回购
post-amortization cost 摊余成本
Security 有价证券
Significant influence 重大影响
Trading financial asts交易性金融资产
Financial asts at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:
