(财务会计)英语会计

资产负债表Tianhua Limited Corporation

Balance Sheet

损益表Tianhua Limit Corporation Income Statement

现金流量表Tianhua Limit Corporation Cash Flow Statement

所有者权益变动表Tianhua Limit Corporation Statement of Changes in Equity

会计确认reorganization

计量measurement

表述presentation

揭示（附注）disclosure

Chap. 1 会计基本假设underlying assumptions

会计主体假设separate-entity assumption

持续经营假设continuity assumption

Going-concern assumption

会计分期accounting period

货币计量unit-of-measure assumption

币值稳定Nominal dollar capital maintenance assumption 会计信息质量要求qualitative criteria

可靠性reliability

相关性relevance

可理解性understandability

可比性comparability

实质重于形式substance over form

重要性materiality

谨慎性conservatism

及时性timeliness

会计要素的计量属性basis of measurement 历史成本historical cost

重置成本replacement cost

可实现净值net-realizable value

现值present value

公允价值fair value

财务报告financial statement

资产负债表Balance Sheet

利润表Income Statement

现金流量表Cash Flow Statement

所有者权益变动表Statement of Changes in Equity

附注notes

Disclosure notes

Chap. 2

货币资金monetary assets

现金cash

银行账户bank account

现金等价物cash equivalent

Chap. 3

金融资产financial instruments

以公允价值计量且变动计入当期损益的金融资产

Measure at fair value through profit or loss

交易性金融资产held for trading

指定为以公允价值计量且变动计入当期损益的金融资产

Identified as at fair value through profit or loss

持有到期投资Held-to –maturity investment

贷款和应收账款Loans and receivables

可供出售金融资产available-for-sale financial assets

减值impairment

减值损失impairment loss

Chap. 4

存货inventory

存货的种类：Classification of inventory

原材料raw materials inventory

在产品work-in-progress inventory

半成品component parts

产成品finished goods inventory

商品merchandise inventory

周转材料supplies inventory

发出存货的计量cost flow assumption

先进先出法first-in-first-out (FIFO)

后进先出法last-in-first-out (LIFO)

移动加权平均法moving-average unit cost

全月一次加权平均法weighted-average system

个别计价法（具体辨认法）specific identification

期末存货的计量ending balance of inventory

成本与可变现净值孰低lower-of –cost-or-market value

Net-realizable value

存货跌价准备Allowance to reduce inventory to LCM

资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventor

Chap. 5

长期股权投资long-term investment –share

Investment in subsidiary ***

成本法cost method

权益法equity method

投资收益investment income

可转换 convertible

Chap. 6

固定资产 capital assets

在建工程 wok-in-progress construction

折旧 amortization

平均年限法 straight-line-method

工作量法 unit-of- production

双倍余额递减法 declining-balance method

年数总和法 sum-of-the-years-digits method

后续支出 subsequent expenditure

资本化 capitalized cost

费用化 expensed cost

处置 retirement and disposal

持有待售的固定资产 capital assets held for sale

固定资产清理 disposal of capital assets

固定资产减值准备 allowance of impairments on capital assets

Chap. 7

无形资产intangible assets

专利权patents

非专利技术industrial design registration

商标权trademarks and trade name

著作权copyright

特许权franchise rights

土地使用权rights of using land

Chap. 8

投资性房地产investment property / profitable estate

Chap. 9

非货币性资产交换non-monetary assets exchange

商业实质commercial substance

Chap. 10

资产减值assets impairment

估计evaluation