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

應付賬款

Accounts payable

應收賬款

Accounts receivable

累計折舊

Accumulated depreciation

調整事項

Adjusting events

攤銷費用

Amortization expense

公平交易

Arms-length transaction

資產

Assets

資產減值損失

Assets impairment loss

聯營公司 

Associates 

可供出售金融資產

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

資產負債表

Balance sheet

銀行存款

Bank deposit

基本每股收益

Basic earnings per share

應收票據

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

現金流量

Cash flows

庫存現金

Cash on hand

公允價值變動

Change in fair value

股東權益變動表

Changes in equity

可比性

Comparability

混合金融工具

Compound financial instruments

代銷商品

Consignment goods

合并資產負債表

Consolidated balance sheet

合并利潤表

Consolidated income statement

合并股東權益變動表

Consolidated statement of changes in equity

建造合同

Construction contract

在建工程

Construction in progress

或有資產

Contingent asset

或有負債

Contingent liability

可轉換公司債券

Convertible notes

會計差錯更正

Correction of accounting errors

成本法

Cost method

主營業(yè)務成本

Cost of sales from principal activities

貸

Credit

貨幣計量

Currency measurement

流動資產

Current assets

流動負債

Current liabilities

借

Debit

債務重組

Debt restructuring

遞延收益

Deferred income

遞延所得稅

Deferred tax

遞延所得稅資產

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

折現系數

Discount factor

折現率

Discount rate

任意盈余公積

Discretionary surplus reserve

處置成本

Disposal costs

應付股利

Dividend payable

應收股利

Dividend receivable

應付職工薪酬

Employee benefits payables

股權投資

Equity investment

權益法

Equity method

預計負債

Estimated liabilities/Provision

預計使用壽命

Estimated useful life

費用

Expenses

公允價值

Fair value

融資租賃

Finance lease

金融資產

Financial assets

交易性金融資產

Financial assets held for trading

財務費用

Financial expenses

金融工具

Financial instruments

金融負債

Financial liabilities

財務報告

Financial reporting

籌資活動

Financing activities

產成品

Finished products/goods

固定資產

Fixed assets

固定資產清理

Fixed assets pending for disposal

境外經營

Foreign operations

特許權

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

Intangible assets

應付利息

Interest payable

利率

Interest rate

應收利息

Interest receivable

集團內部銷售

Inter-group sales

中期財務報表

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

Investment property

合營企業(yè)

Joint-venture

勞務成本

Labour costs

土地使用權

Land use right

租賃

Lease

承租人

Lessee

出租人

Lessor

負債

Liability/Liabilities

貸款

Loan

長期股權投資

Long-term equity investment

長期借款

Long-term loans

長期應付款

Long-term payable

長期應收款

Long-term receivables

少數股東權益

Minority interests

凈利潤

Net profits

非調整事項

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

經營活動

Operating activities

經營租賃

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)務收入

Other operating income

其他應付款

Other payables

其他應收款

Other receivables

所有者權益

Owner’s equity

所有權

Ownership

實收資本

Paid-in capital

專利權

Patent

資產負債表日后事項

Post balance sheet events

溢價

Premium

預付款

Prepayment

現值

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

預收款項

Receipts in advance

確認

Recognition/Recognize

可收回金額

Recoverable amount

可變現凈值

Recoverable value

關聯交易

Related party transactions

關聯方

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

Share options

股本/資本溢價

Share/Capital premium

所有者權益

Shareholders’ equity

短期借款

Short-term loans

專項應付款

Special payables

現金流量表

Statement of cash flows

法定盈余公積

Statutory surplus reserve

盈余公積

Surplus reserves

有形資產

Tangible assets

計稅基礎

Tax basis

應交稅費

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

未實現融資收益

Unrealized capital gain

增值稅

Value-added tax

在產品

Work in progress