會計

會計估計

Accounting estimates

會計分期

Accounting period

會計政策

Accounting policies

會計確認

Accounting recognition

會計處理

Accounting treatment

應(yīng)付賬款

Accounts payable

應(yīng)收賬款

Accounts receivable

累計折舊

Accumulated depreciation

調(diào)整事項

Adjusting events

攤銷費用

Amortization expense

公平交易

Arms-length transaction

資產(chǎn)

Assets

資產(chǎn)減值損失

Assets impairment loss

聯(lián)營公司 

Associates 

可供出售金融資產(chǎn)

Available-for-sale financial assets

壞賬準備

Bad debt provision

年初余額

Balance at the beginning of year

年末余額

Balance at the end of year

資產(chǎn)負債表

Balance sheet

銀行存款

Bank deposit

基本每股收益

Basic earnings per share

應(yīng)收票據(jù)

Bills receivable

賬面價值

Book value

借款費用

Borrowing costs

企業(yè)合并

Business combination

營業(yè)稅金及附加

Business taxes and surcharges

計量

Calculation/Calculate 

資本公積

Capital reserve

資本化

Capitalization/Capitalized

現(xiàn)金流量

Cash flows

庫存現(xiàn)金

Cash on hand

公允價值變動

Change in fair value

股東權(quán)益變動表

Changes in equity

可比性

Comparability

混合金融工具

Compound financial instruments

代銷商品

Consignment goods

合并資產(chǎn)負債表

Consolidated balance sheet

合并利潤表

Consolidated income statement

合并股東權(quán)益變動表

Consolidated statement of changes in equity

建造合同

Construction contract

在建工程

Construction in progress

或有資產(chǎn)

Contingent asset

或有負債

Contingent liability

可轉(zhuǎn)換公司債券

Convertible notes

會計差錯更正

Correction of accounting errors

成本法

Cost method

主營業(yè)務(wù)成本

Cost of sales from principal activities

貸

Credit

貨幣計量

Currency measurement

流動資產(chǎn)

Current assets

流動負債

Current liabilities

借

Debit

債務(wù)重組

Debt restructuring

遞延收益

Deferred income

遞延所得稅

Deferred tax

遞延所得稅資產(chǎn)

Deferred tax assets

遞延所得稅負債

Deferred tax liabilities

折舊

Depreciation

稀釋每股收益

Diluted earnings per share

直接費用

Direct costs

直接人工

Direct labour

直接材料

Direct materials

直接法

Direct method

披露

Disclosure

折現(xiàn)系數(shù)

Discount factor

折現(xiàn)率

Discount rate

任意盈余公積

Discretionary surplus reserve

處置成本

Disposal costs

應(yīng)付股利

Dividend payable

應(yīng)收股利

Dividend receivable

應(yīng)付職工薪酬

Employee benefits payables

股權(quán)投資

Equity investment

權(quán)益法

Equity method

預(yù)計負債

Estimated liabilities/Provision

預(yù)計使用壽命

Estimated useful life

費用

Expenses

公允價值

Fair value

融資租賃

Finance lease

金融資產(chǎn)

Financial assets

交易性金融資產(chǎn)

Financial assets held for trading

財務(wù)費用

Financial expenses

金融工具

Financial instruments

金融負債

Financial liabilities

財務(wù)報告

Financial reporting

籌資活動

Financing activities

產(chǎn)成品

Finished products/goods

固定資產(chǎn)

Fixed assets

固定資產(chǎn)清理

Fixed assets pending for disposal

境外經(jīng)營

Foreign operations

特許權(quán)

Franchise right

記賬本位幣

Functional currency

公允價值變動收益/（損失）

Gains/Losses on changes in fair value

管理費用

General and administrative expenses

持續(xù)經(jīng)營

Going concern

商譽

Goodwill

政府補助

Government grants

毛利率

Gross profit ratio

擔保

Guarantee

持有至到期投資

Held-to-maturity investment

歷史成本

Historical cost

可辨認性

Identifiable

減值損失

Impairment loss

減值準備

Impairment losses

利潤表

Income statement

所得稅

Income tax

間接法

Indirect method

保險費

Insurance expense

無形資產(chǎn)

Intangible assets

應(yīng)付利息

Interest payable

利率

Interest rate

應(yīng)收利息

Interest receivable

集團內(nèi)部銷售

Inter-group sales

中期財務(wù)報表

Interim financial statements

存貨

Inventories

投資活動

Investing activities

投資成本

Investment cost

投資收益

Investment income

投資性房地產(chǎn)

Investment property

合營企業(yè)

Joint-venture

勞務(wù)成本

Labour costs

土地使用權(quán)

Land use right

租賃

Lease

承租人

Lessee

出租人

Lessor

負債

Liability/Liabilities

貸款

Loan

長期股權(quán)投資

Long-term equity investment

長期借款

Long-term loans

長期應(yīng)付款

Long-term payable

長期應(yīng)收款

Long-term receivables

少數(shù)股東權(quán)益

Minority interests

凈利潤

Net profits

非調(diào)整事項

Non-adjusting events

非流動性負債

Non-current liabilities

營業(yè)外支出

Non-operating expenses

營業(yè)外收入

Non-operating income

經(jīng)營活動

Operating activities

經(jīng)營租賃

Operating lease

營業(yè)利潤

Operating profit

其他資本公積

Other capital reserve

其他綜合收益

Other comprehensive income

其他業(yè)務(wù)收入

Other operating income

其他應(yīng)付款

Other payables

其他應(yīng)收款

Other receivables

所有者權(quán)益

Owner’s equity

所有權(quán)

Ownership

實收資本

Paid-in capital

專利權(quán)

Patent

資產(chǎn)負債表日后事項

Post balance sheet events

溢價

Premium

預(yù)付款

Prepayment

現(xiàn)值

Present value

以前年度損益事項

Prior year profit/loss adjustment

商品

Product

利潤

Profit

利潤分配

Profit appropriation

存貨跌價準備

Provision for diminution in value of inventories

固定資產(chǎn)減值準備

Provision for impairment of fixed assets

損失準備

Provision for loss

采購成本

Purchase costs

報酬率

Rate of return

原材料

Raw materials

預(yù)收款項

Receipts in advance

確認

Recognition/Recognize

可收回金額

Recoverable amount

可變現(xiàn)凈值

Recoverable value

關(guān)聯(lián)交易

Related party transactions

關(guān)聯(lián)方

Related party(ies)

租賃收入

Rental income

重置成本

Replacement costs

回購

Repurchase

研究開發(fā)費用

Research and development costs

殘值

Residual value

重組

Restructuring

追溯調(diào)整

Retrospective adjustments

銷售商品收入

Revenue from sales of goods

收入

Revenue/Income

職工薪酬

Salary costs

售后租回交易

Sale and lease back

主營業(yè)務(wù)收入

Sales from principal activities

銷售退回

Sales return

銷售額

Sales revenue

銷售稅

Sales tax

分部報告

Segment reporting

銷售費用

Selling expenses

股本

Share capital

股份期權(quán)

Share options

股本/資本溢價

Share/Capital premium

所有者權(quán)益

Shareholders’ equity

短期借款

Short-term loans

專項應(yīng)付款

Special payables

現(xiàn)金流量表

Statement of cash flows

法定盈余公積

Statutory surplus reserve

盈余公積

Surplus reserves

有形資產(chǎn)

Tangible assets

計稅基礎(chǔ)

Tax basis

應(yīng)交稅費

Taxes payable

暫時性差異

Temporary differences

交易費用

Transaction costs

可理解性

Understandability

未分配利潤

Undistributed profit/Retained earnings

未實現(xiàn)融資收益

Unrealized capital gain

增值稅

Value-added tax

在產(chǎn)品

Work in progress