CPA 注册会计师——会计英语手册

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

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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

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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

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