CPA 注册会计师——会计英语手册
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会计英语手册
held-to-maturity investments 持有至到期投资
available-for-sale financial assets 可供出售金融资产
financial assets held for trading交易性金融资产
impairment of financial assets金融资产减值
impairment loss of financial assets金融资产减值损失
provision for impairment of inventory 存货跌价准备
NRV, net realizable value可变现净值
loss of inventories discovered in an inventory counting 存货盘亏
book value账面价值
the inception of the lease租赁开始日
net book value, NBV账面净值
carrying amount账面金额
minority interest, MI少数股东权益
revenue ['revənjuː] n.收入
cash discount现金折扣
trade discount商业折扣
sales allowance销售折让
sales return销售退回
share-based payment股份支付
business combination企业合并
acquisition date购买日
combining party合并方
combined party被合并方
combining date合并日
EPS, earnings per share每股收益
basic earnings per share基本每股收益
finance lease融资租赁
diluted earnings per share稀释每股收益
operating lease经营租赁
借:交易性金融资产——公允价值变动
贷:公允价值变动损益
Dr. tradable financial assets - fair value changes Cr. gains or losses on fair value changes
1-3
借:持有至到期投资——成本
贷:银行存款
持有至到期投资——利息调整
Dr. held-to-maturity investment - cost
Cr. bank deposit
held-to-maturity investment - interest adjustment
借:银行存款
营业外支出
贷:应收账款
Dr. bank deposit
non-operating expenses
Cr. accounts receivable
借:实收资本-股本
资本公积
盈余公积
未分配利润
商誉
贷:长期股权投资
少数股东权益
Dr. paid-in capital—share capital
capital reserve
surplus reserve
undistributed profit
goodwill
Cr. long-term equity investment
minority interest
借:在建工程
应交税费——应交增值税(进项税额)
贷:银行存款
Dr. construction in process
tax payable – VAT payable (input)
Cr. bank deposit
2-3
借:财务费用
贷:未确认融资费用
Dr. financial expenses
Cr. unrecognized financing expenses
借:投资收益
少数股东损益
年初未分配利润
贷:提取盈余公积
向股东分配利润
年末未分配利润
Dr. investment income
minority interest
undistributed profit at the beginning of the year
Cr. withdrawal of surplus reserve
profit distribution to shareholders
undistributed profit at the end of the year
借:固定资产
贷:在建工程
预计负债
Dr. fixed asset
Cr. construction in process provision
straight-line method年限平均法
units of production method工作量法
the double declining balance method双倍余额递减法
the sum-of-the-digits method年数总和法
pay boot支付补价 receive boot收到补价
permanent differences永久性差异
taxable temporary differences应纳税暂时性差异
deductible temporary differences可抵扣暂时性差异
deductible loss可抵扣亏损
3-3