《会计专业术语》word版

《《会计专业术语》word版》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、会计估计Accountingestimates会计分期Accountingperiod会计政策Accountingpolicies会计确认Accountingrecognition会计处理Accountingtreatment应付账款Accountspayable应收账款Accountsreceivable累计折旧Accumulateddepreciation调整事项Adjustingevents摊销费用Amortizationexpense公平交易Arms-lengthtransaction资产Assets资产减值损失Assetsimpairmentloss

2、联营公司Associates可供出售金融资产Available-for-salefinancialassets坏账准备Baddebtprovision年初余额Balanceatthebeginningofyear年末余额Balanceattheendofyear资产负债表Balancesheet银行存款Bankdeposit基本每股收益Basicearningspershare应收票据Billsreceivable账面价值Bookvalue借款费用Borrowingcosts企业合并Businesscombination营业税金及附加Businesstaxes

3、andsurcharges计量Calculation/Calculate资本公积Capitalreserve资本化Capitalization/Capitalized现金流量Cashflows库存现金Cashonhand公允价值变动Changeinfairvalue股东权益变动表Changesinequity可比性Comparability混合金融工具Compoundfinancialinstruments代销商品Consignmentgoods合并资产负债表Consolidatedbalancesheet合并利润表Consolidatedincomestat

4、ement合并股东权益变动表Consolidatedstatementofchangesinequity建造合同Constructioncontract在建工程Constructioninprogress或有资产Contingentasset或有负债Contingentliability可转换公司债券Convertiblenotes会计差错更正Correctionofaccountingerrors成本法Costmethod主营业务成本Costofsalesfromprincipalactivities贷Credit货币计量Currencymeasuremen

5、t流动资产Currentassets流动负债Currentliabilities借Debit债务重组Debtrestructuring递延收益Deferredincome递延所得税Deferredtax递延所得税资产Deferredtaxassets递延所得税负债Deferredtaxliabilities折旧Depreciation稀释每股收益Dilutedearningspershare直接费用Directcosts直接人工Directlabour直接材料Directmaterials直接法Directmethod披露Disclosure折现系数Disco

6、untfactor折现率Discountrate任意盈余公积Discretionarysurplusreserve处置成本Disposalcosts应付股利Dividendpayable应收股利Dividendreceivable应付职工薪酬Employeebenefitspayables股权投资Equityinvestment权益法Equitymethod预计负债Estimatedliabilities/Provision预计使用寿命Estimatedusefullife费用Expenses公允价值Fairvalue融资租赁Financelease金融资产F

7、inancialassets交易性金融资产Financialassetsheldfortrading财务费用Financialexpenses金融工具Financialinstruments金融负债Financialliabilities财务报告Financialreporting筹资活动Financingactivities产成品Finishedproducts/goods固定资产Fixedassets固定资产清理Fixedassetspendingfordisposal境外经营Foreignoperations特许权Franchiseright记账本位币F

8、unctionalcurrency公允