英语词汇班讲义

1、第八单元会计分录Unit 8 Accounting Entryfinanl assets金融资产借：交易性金融资产公允价值变动贷：公允价值变动损益Dr. tradable finanl assets fair value changesCr. gains or losses on fair value changes借：持有至到期投资成本贷：存款持有至到期投资利息调整Dr. held-to-maturity investment costCr. bdeitheld-to-maturity investment erest存款adjustment借：营业外支出贷：应收账款Dr. bdeitnon

2、-operating expenses Cr. accounts receivable借：存放同业继续涉入资产次级权益超额账户贷：继续涉入负债其他业务收入Dr. due from placements with bs and otherfinanl institutionsassets involved continuouslysubordinated retainederestexs spreads accountCr. loanliabilities involved continuously non-operating revenuefixed assets固定资产借：在建工程应交税费应

3、交（进项税额）贷：存款Dr. construction in prostax payable VAT payable (input)Cr. bdeit借：财务费用贷：未确认融资费用Dr. finanl expensesCr. unrecognized financing expenses借：固定资产 贷：在建工程预计负债Dr. fixed assetCr. construction in pros proviinvestment property投资性房地产借：开发产品贷：投资性房地产成本公允价值变动公允价值变动损益Dr. develothe productCr. investment pro

4、pertycost fair value changes gains or losses on fair value changerevenue, expense and profit收入，费用和利润借：主营业务成本工程施工合同毛利贷：主营业务收入Dr. prime operating expensesengineering construction gross profit of contract Cr. prime operating revenueconsolidation of finan合并财务报表l sements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 capitalshare capital capital reservesurplus reserveundistributed profit goodwillCr. long-term equity investment minorityerest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. investmentminorityeerestundistributed profithe beginning of the yearCr. withdrawal of sur