审计报告中英词汇对照
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单项长期股权投资 资产组 可收回金额 《企业会计准则第8号-资产减值》 减值损失 固定资产 有形资产 现值 《企业会计准则第17号-借款费用》 当期损益 非货币性资产交换 债务重组 企业合并 融资租赁 《企业会计准则第7号-非货币性资产交换》 《企业会计准则第12号债务重组》 《企业会计准则第20号-企业合并》 《企业会计准则第21号-租赁》 固定资产折旧 预计净残值率 年折旧率 年限平均法 公允价值 直线法摊销 残值 借款费用 会计处理 折现率 政府补助 递延收益 会计政策变更 重大前期差错更正 固定资产类别 预计使用年限
ห้องสมุดไป่ตู้
long-term equity investment asset group recoverable amount Accounting Standards for Enterprises No. 8 – Asset Impairment impairment fixed asset tangible asset present value Accounting Standards for Enterprises No. 17 – Borrowing Costs current profit and loss exchange of non-monetary assets debt restructuring business merger financial leasing Accounting Standards No. 7 - Exchange of Non-monetary Assets Accounting Standards for Enterprises No. 12 - Debt Restructuring Accounting Standards for Enterprises No. 20 - Merger of Enterprises Accounting Standards for Enterprises No. 21 - Leases depreciation of fixed assets estimated net salvage rate annual depreciation rate straight-line method fair value straight-line amortization method residual value borrowing costs accounting treatment discount rate government subsidy deferred revenue change of accounting policy major error correction at the early stage categories of fixed assets estimated service life
ห้องสมุดไป่ตู้
long-term equity investment asset group recoverable amount Accounting Standards for Enterprises No. 8 – Asset Impairment impairment fixed asset tangible asset present value Accounting Standards for Enterprises No. 17 – Borrowing Costs current profit and loss exchange of non-monetary assets debt restructuring business merger financial leasing Accounting Standards No. 7 - Exchange of Non-monetary Assets Accounting Standards for Enterprises No. 12 - Debt Restructuring Accounting Standards for Enterprises No. 20 - Merger of Enterprises Accounting Standards for Enterprises No. 21 - Leases depreciation of fixed assets estimated net salvage rate annual depreciation rate straight-line method fair value straight-line amortization method residual value borrowing costs accounting treatment discount rate government subsidy deferred revenue change of accounting policy major error correction at the early stage categories of fixed assets estimated service life