對會計科目中英文對照的補充與整理-預覽頁
【正文】 持續(xù)經(jīng)營假設Timeperiod負債EquityExpenseLoss收入實現(xiàn)原則Matching（Reporting）Principle可比性原則Materiality權責發(fā)生制CashReport流動負債LongtermCapital（2）會計循環(huán)會計信息系統(tǒng)帳戶會計分錄Source總分類帳SubsidiaryBalancejournaljournal購貨日記帳General調(diào)整分錄ClosingCashbankhand償債基金ImprestCheck（cheque）銀行存款調(diào)節(jié)表在途存款Outstandingpayable應收票據(jù)TradediscountanddebtmethodallowanceapproachapproachmethodmethodnotenotePayeeInterestdate貼現(xiàn)拒付費存貨inventoryinventoryprocessmaterialsshippingdestinationConsignorPeriodicinventory購貨allowanceInventory分批認定法WeightedfirstoutLostin,移動平均法LowermarketMarketcostvalue下限GrossRetailratioinvestmentstocksbonds權益法Consolidationdaterecord付息日Face債券折價債券溢價票面利率statedinterest普通股Preferreddividends清算股利Maturityvalueofmethod固定資產(chǎn)Fixedvaluelifevalue累計折舊Carryingcost在建工程and直線法工作量法加速折舊法雙倍余額遞減法（DDB）（SYD）經(jīng)營租賃CapitalpurchaseOffbalancesheetleaseassetsTrademarks,CopyrightsGoodwill租賃權（8）流動負債Currentpayable貼現(xiàn)票據(jù)Currentliabilities應付股利PrepaymentsRefundableexpensetax應付所得稅應付獎金EstimatedwarrantiesandContingencyLosscontingencies時間性差異TaxesTax遞延所得稅負債法liabilityLongtermpayable抵押公司債券GuaranteedBonds分期還本公司債券ConvertibleBonds記名公司債券CouponBonds名義利率，票面利率ActualrateDiscount直線法EffectiveRepaymentRepaymentSinkingnotesloan（10）業(yè)主權益Ownersequity繳入資本Capitalsurplus核定股本實收資本發(fā)行在外股本庫藏股CommonstockstockstockpreferredparticipatingNonpartially現(xiàn)金發(fā)行非現(xiàn)金發(fā)行considerationofcost面值法捐贈資本DistributionDividend宣布日股權登記日除息日DateCashdividend財務報表BalanceStatement報告式PrepareMultistep財務狀況變動表中的現(xiàn)金基礎財務狀況變動表中的營運資金基礎（資金來源與運用表）全部資源概念Directoperatingactivities（13）財務報表分析financialfinancialpercentageEarningsmonyieldratioperstockinvestmenttotalrateNumberearned優(yōu)先股收益率preferredCapitalInventoryreceivableratio酸性試驗比率合并財務報表吸收合并控股公司Subsidiaryinterestinterestpurchase成本法物價變動之會計一般物價水平會計貨幣購買力會計ConstantHistoricalvaluecost物價指數(shù)Grosspricedeflator）indexWholesaleMonetaryliabilitiesorgainsUnrealizedlossesand17 / 17
環(huán)評公示相關推薦
鄂ICP備17016276號-1