會(huì)計(jì)

會(huì)計(jì)估計(jì)

Accounting estimates

會(huì)計(jì)分期

Accounting period

會(huì)計(jì)政策

Accounting policies

會(huì)計(jì)確認(rèn)

Accounting recognition

會(huì)計(jì)處理

Accounting treatment

應(yīng)付賬款

Accounts payable

應(yīng)收賬款

Accounts receivable

累計(jì)折舊

Accumulated depreciation

調(diào)整事項(xiàng)

Adjusting events

攤銷(xiāo)費(fèi)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(yíng)公司

Associates

可供出售金融資產(chǎn)

Available-for-sale financial assets

壞賬準(zhǔn)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(fù)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(jià)值

Book value

借款費(fèi)用

Borrowing costs

企業(yè)合并

Business combination

營(yíng)業(yè)稅金及附加

Business taxes and surcharges

計(jì)量

Calculation/Calculate

資本公積

Capital reserve

資本化

Capitalization/Capitalized

現(xiàn)金流量

Cash flows

庫(kù)存現(xiàn)金

Cash on hand

公允價(jià)值變動(dòng)

Change in fair value

股東權(quán)益變動(dòng)表

Changes in equity

可比性

Comparability

混合金融工具

Compound financial instruments

代銷(xiāo)商品

Consignment goods

合并資產(chǎn)負(fù)債表

Consolidated balance sheet

合并利潤(rùn)表

Consolidated income statement

合并股東權(quán)益變動(dòng)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(fù)債

Contingent liability

可轉(zhuǎn)換公司債券

Convertible notes

會(huì)計(jì)差錯(cuò)更正

Correction of accounting errors

成本法

Cost method

主營(yíng)業(yè)務(wù)成本

Cost of sales from principal activities

貸

Credit

貨幣計(jì)量

Currency measurement

流動(dòng)資產(chǎn)

Current assets

流動(dòng)負(fù)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(fù)債

Deferred tax liabilities

折舊

Depreciation

稀釋每股收益

Diluted earnings per share

直接費(fèi)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

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