六科英语词汇手册会计

held-to-maturityinvestments持有至到期投资available-for-salefinancialassets可供出售金融资产financialassetsheldfortrading交易性金融资产impairmentoffinancialassets金融资产减值impairmentlossoffinancialassets金融资产减值损失provisionforimpairmentofinventory存货跌价准备NRVrealizablevalue可变现净值lossofinventoriesdiscoveredinaninventory bookvalue账面价 theptionofthelease租赁bookvalue,NBV账面净值carryingamount账面金额minorityinterest,MIcashdiscounttradediscount商业折扣salesallowan销 salesreturn销售退回share-basedpayment

businescombination企业合并acqusitiondate购买日combiningparty合并方combinedparty被合并方combiningdate合并日EPS,earningspershare每股收益basicearningspershare基本每股financelease融资租 dilutedearningspershare稀释operatinglease

Dr.tradablefinancialassets-fairvaluechangesCr.gainsorlossesonfairvaluechangesDr.held-to-maturityinvestment-costCr.bankdepositheld-to-maturityinvestment-interest

Dr.bank

non-operatingexpensesCr.accountsreceivable

借：在建工 Drpaid-apital—share额Dr.constructionintaxpayable–VATpyable

italreserverpusundistributedprofitCr.long-termequityCr.bandep

minorityDr.financialCr.unrecognizedfinancing

借：固定资 年末未分配利贷：在建工 Dr. Dr.fixedCr.constructioninprocess

minorityinterestundistributedprofitatthebeginningoftheyearCr.withdrawalof借：实收资本-股 profitdistributionto

undistributedprofitoftheyearstraight-linemethod年限平均法unitsofproductionmethod工作量法thedoubledecliningbalancemethod双倍余额递减法thesum-of-the-digitsmethod年数总和法payboot支付补价receiveboot收到补价permanentdifferencestaxabletemporaryd