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1、主要专业术语中英文对照表Consolidated balance sheet会计估计会计分期会计政策会计确认会计处理应付账款应收账款累计折旧调整事项摊销费用公平交易资产Assets impairment loss联营公司Available-for-sale financial assets坏账准备年初余额年末余额资产负债表Bank deposit 基本每股收益share应收票据账面价值Borrowing costs企业合并营业税金及附加计量资本公积资本化现金流量Cash on hand公允价值变动value股东权益变动表可比性Compound financial instruments代销商品
2、债表会计Accounting estimatesAccounting periodAccounting policiesAccounting recognitionAccounting treatmentAccounts payableAccounts receivableAccumulated depreciationAdjusting eventsAmortization expenseArms-length transactionAssets 资产减值损失Associates 可供出售金融资产Bad debt provisionBalance at the beginning of ye
3、arBalance at the end of yearBalance sheet 银行存款Basic earnings perBills receivableBook value 借款费用Business combinationBusiness taxes and surchargesCalculation/CalculateCapital reserveCapitalization/CapitalizedCash flows 库存现金Change in fairChanges in equityComparability 混合金融工具Consignment goods 合并资产负11Cor
4、rection of accounting errorsCost methodCost of sales from principal activitiesCreditCurrency measurementCurrent assetsCurrent liabilitiesDebit 债务重组Deferred incomeDeferred tax 递延所得税资产Deferred tax liabilitiesDepreciation 稀释每股收益Direct costs 直接人工Direct materialsDirect methodDisclosure 折现系数Discount rate
5、任意盈余公积Disposal costs 应付股利Dividend receivableEmployee benefits payablesEquity investmentEquity methodEstimated liabilities/ProvisionEstimated useful lifeExpenses 公允价值Finance lease 金融资Financial assets 交易性金融资产合并利润表合并股东权益变动表changes in equity建造合同在建工程或有资产Contingent liability可转换公司债券正成本法主营业务成本贷货币计量流动资产流动负债借
6、Debt restructuring递延收益递延所得税Deferred tax assets递延所得税负债折旧Diluted earnings per share直接费用Direct labour 直接材料直接法披露Discount factor折现率Discretionary surplus reserve处置成本Dividend payable应收股利应付职工薪酬股权投资权益法预计负债预计使用寿命费用Fair value 融资租赁产Consolidated income statementConsolidated statement ofConstruction contract Cons
7、truction in progress Contingent asset 或有负债Convertible notes 会计差错更Financial assets held for trading财务费用金融工具金融负债财务报告筹资活动产成品固定资产固定资产清理境外经营特许权Functional currency 公允价值变动收益 changes in fair value 管理费用 持续经营Goodwill 政府补助毛利率担保Held-to-maturity investment 历史成本 可辨认性Impairment loss减值准备利润表所得税Indirect method保险费无形资产
8、应付利息利率Interest receivable集团内部销售中期财务报表存货Investing activities投资成本投资收益投资性房地产合营企业劳务成本土地使用权 租赁 LesseeFinancial expensesFinancial instrumentsFinancial liabilitiesFinancial reportingFinancing activitiesFinished products/goodsFixed assetsFixed assets pending for disposalForeign operationsFranchise right 记账本
9、位币/（损失）Gains/Losses onGeneral and administrative expensesGoing concern 商誉Government grantsGross profit ratioGuarantee持有至到期投资Historical costIdentifiable 减值损失Impairment lossesIncome statementIncome tax 间接法Insurance expenseIntangible assetsInterest payableInterest rate 应收利息Inter-group salesInterim fina
10、ncial statementsInventories 投资活动Investment costInvestment incomeInvestment propertyJoint-ventureLabour costsLand use rightLease承租人出租人负债贷款长期股权投资长期借款长期应付款长期应收款少数股东权益净利润Non-adjusting events非流动性负债营业外支出营业外收入经营活动经营租赁营业利润其他资本公积其他综合收益其他业务收入其他应付款其他应收款所有者权益所有权Paid-in capital专利权Post balance sheet events溢价Prepa
11、yment 现值以前年度损益事项adjustment商品Profit 利润分配存货跌价准备固定资产减值准备损失准备Purchase costs 报酬率Raw materials 预收款项确认可收回金额可变现净值LessorLiability/LiabilitiesLoanLong-term equity investmentLong-term loansLong-term payableLong-term receivablesMinority interestsNet profits 非调整事项Non-current liabilitiesNon-operating expensesNon-
12、operating incomeOperating activitiesOperating leaseOperating profitOther capital reserveOther comprehensive incomeOther operating incomeOther payablesOther receivablesOwner s equityOwnership 实收资本Patent 资产负债表日后事项Premium 预付款Present valuePrior year profit/lossProduct 利润Profit appropriationProvision for
13、 diminution in value of inventoriesProvision for impairment of fixed assetsProvision for loss 采购成本Rate of return 原材料Receipts in advanceRecognition/RecognizeRecoverable amountRecoverable value关联交易 关联方 租赁收入 重置成本 回购 研究开发费用 残值 Restructuring 追溯调整 adjustments销售商品收入 收入 职工薪酬Sale and lease back 主营业务收入 销售退回Sa
14、les revenue 销售税Segment reporting 销售费用 股本Share options股本 /资本溢价所有者权益 短期借款 专项应付款 现金流量表 法定盈余公积 盈余公积 有形资产 计税基础Taxes payable 暂时性差异 differences 交易费用 可理解性 未分配利润 earnings 未实现融资收益 增值税 在产品Related party transactionsRelated party(ies)Rental incomeReplacement costsRepurchaseResearch and development costsResidual value 重组RetrospectiveRevenue from sales of goods Revenue/IncomeSalary costs 售后租回交易Sales from principal activitiesSales return 销售额Sales tax 分部报告Selling exp
