六科英語詞匯手冊(cè)會(huì)計(jì)

held-to-maturityinvestments持有至到期投資available-for-salefinancialassets可供出售金融資產(chǎn)financialassetsheldfortrading交易性金融資產(chǎn)impairmentoffinancialassets金融資產(chǎn)減值impairmentlossoffinancialassets金融資產(chǎn)減值損失provisionforimpairmentofinventory存貨跌價(jià)準(zhǔn)備NRVrealizablevalue可變現(xiàn)凈值lossofinventoriesdiscoveredinaninventory bookvalue賬面價(jià) theptionofthelease租賃bookvalue,NBV賬面凈值carryingamount賬面金額minorityinterest,MIcashdiscounttradediscount商業(yè)折扣salesallowan銷 salesreturn銷售退回share-basedpayment

businescombination企業(yè)合并acqusitiondate購買日combiningparty合并方combinedparty被合并方combiningdate合并日EPS,earningspershare每股收益basicearningspershare基本每股financelease融資租 dilutedearningspershare稀釋operatinglease

Dr.tradablefinancialassets-fairvaluechangesCr.gainsorlossesonfairvaluechangesDr.held-to-maturityinvestment-costCr.bankdepositheld-to-maturityinvestment-interest

Dr.bank

non-operatingexpensesCr.accountsreceivable

借：在建工 Drpaid-apital—share額Dr.constructionintaxpayable–VATpyable

italreserverpusundistributedprofitCr.long-termequityCr.bandep

minorityDr.financialCr.unrecognizedfinancing

借：固定資 年末未分配利貸：在建工 Dr. Dr.fixedCr.constructioninprocess

minorityinterestundistributedprofitatthebeginningoftheyearCr.withdrawalof借：實(shí)收資本-股 profitdistributionto

undistributedprofitoftheyearstraight-linemethod年限平均法unitsofproductionmethod工作量法thedoubledecliningbalancemethod雙倍余額遞減法thesum-of-the-digitsmethod年數(shù)總和法payboot支付補(bǔ)價(jià)receiveboot收到補(bǔ)價(jià)permanentdifferencestaxabletemporaryd