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 Consolidated statement of changes in equity
ntsb建造合同 Construction contract
在建工程 Construction in progress
或有资产 Contingent ast aisino
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
工资证明英文披露 Disclosure
trimmed
折现系数 Discount factor
折现率 Discount rate
转念一想任意盈余公积 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
b a o y u 2 9 c o m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 basis
境外经营 Foreign operations
特许权 Franchi right
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 ma
商誉 Goodwill msdn是什么
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
历史成本 Historical cost
可辨认性 Identifiable
减值损失 Impairment loss
减值准备 Impairment loss
利润表 Income statement
所得税 Income tax
间接法 Indirect method
保险费 Insurance expen
无形资产 Intangible asts
应付利息 Interest payable
利率 Interest rate
应收利息 Interest receivable
集团内部销售 Inter-group sales
中期财务报表 Interim financial statements
存货 Inventories
投资活动 Investing activities
投资成本 Investment cost
投资收益 Investment income
投资性房地产 Investment property
合营企业 Joint-venture
劳务成本 Labour costs
土地使用权 Land u right
bureaucratic
租赁 Lea
承租人 Le
出租人 Lessor
负债 Liability/Liabilities
贷款 Loan
长期股权投资 Long-term equity investment
长期借款 Long-term loans
长期应付款 Long-term payable
长期应收款 Long-term receivables
少数股东权益 Minority interests
净利润 Net profits
