精品文檔 1歡迎下載1歡迎下載 一 翻譯 Account balance 賬戶余額 Accounting period 會(huì)計(jì)期間 Accounts payable 應(yīng)付賬款 Accounts receivable 應(yīng)收賬款 Accrual basis of accounting 權(quán)責(zé)發(fā)生制 Accrued expense 應(yīng)計(jì)費(fèi)用 Accrued revenue 應(yīng)計(jì)收入 Adjusting entries 調(diào)整分錄 Asset 資產(chǎn) Comparability 可比性 Consistency 一致性 Corporation 公司 Cash basis of accounting 收付實(shí)現(xiàn)制 Credit 貸 Creditor 債權(quán)人 Debit 借 Depreciation 折舊 Dividends 股利 Equity 權(quán)益 Expense 費(fèi)用 Entry 分錄 General journal 普通日記賬 GAAP 一般公認(rèn)會(huì)計(jì)準(zhǔn)則 Going concern principle 持續(xù)經(jīng)營(yíng) IFRS 國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則 Income 收益 Ledger 總賬 Liabilities 負(fù)債 Limited liability 有限責(zé)任 Managerial accounting 管理會(huì)計(jì) Materiality principle 重要性原則 Matching principle 配比性原則 Net assets 凈資產(chǎn) Net income 凈收益 Net book value 賬面凈值 Partnership 合伙企業(yè) Posting 過(guò)賬 Prudence 謹(jǐn)慎性 Relevance 相關(guān)性 Reliability 可靠性 Real account 實(shí)賬戶 Nominal account 虛賬戶 Sales journal 銷售日記賬 Shareholder 股東 Special journal 特殊日記賬 Source documents 原始憑證 Statement of cash flows 現(xiàn)金流量表 Statement of comprehensive income 利潤(rùn)表 Statement of financial position 資產(chǎn)負(fù)債表 Trial balance 試算平衡表 精品文檔 2歡迎下載2歡迎下載 Tax accounting 稅務(wù)會(huì)計(jì) Unearned revenue 預(yù)收賬款 Accumulated depreciation 累計(jì)折舊 Amortization 攤銷 Available for sale investments 可供出售金融 資產(chǎn) Bad debt 壞賬 Bank statement 銀行對(duì)賬單 Bank reconciliation銀行存款余額調(diào)節(jié)表 Bond 債券 Cash equivalent 現(xiàn)金等價(jià)物 Cheque 支票 Cash discounts 現(xiàn)金折扣 Copyrights 版權(quán) Capital expenditure 資本支出 Cost of goods sold 產(chǎn)品銷售成本 Current liability 流動(dòng)負(fù)債 Deposit 存款 Double declining balance 雙倍余額遞減法 First in first out 先進(jìn)先出 Fixed assets 固定資產(chǎn) Goodwill 商譽(yù) Gross profit 毛利 Held to maturity investments 持有至到期投資 Held for trading investments 交易性金融資產(chǎn) Historical cost 歷史成本 Investments at fair value through profit or loss 投資公允價(jià)值通過(guò)利潤(rùn)或損失 Intangible assets 無(wú)行資產(chǎn) Inventory 存貨 Invoice 發(fā)票 Moving average 移動(dòng)平均法 Notes receivable 應(yīng)收票據(jù) Notes payable 應(yīng)付票據(jù) Ordinary share 普通股 Patents 專利 Par value 面值 Principal 原則 Preferred share 優(yōu)先股 Premium 溢價(jià) Periodic inventory system定期盤存制 Perpetual inventory system永續(xù)盤存制 Property plant equipment 不動(dòng)產(chǎn) 廠房 設(shè) 備 Trade discounts 商業(yè)折扣 Tangible assets 有形資產(chǎn) Revenue expenditure 收益性支出 Residual value 殘值 Write off 沖銷 精品文檔 3歡迎下載3歡迎下載 1 AnAn assetasset isis a a resourceresource controlledcontrolled byby thethe entityentity asas a a resultresult ofof pastpast eventsevents andand fromfrom whichwhich futurefuture economiceconomic benefitsbenefits areare expectedexpected toto flowflow toto thethe entity entity 資產(chǎn)是由企業(yè)控制的 由過(guò)去的事項(xiàng)所形成的 能帶來(lái)未來(lái)經(jīng)濟(jì)利益 流入企業(yè)的資源 P13 2 2 A A liabilityliability isis a a presentpresent obligationobligation ofof thethe entityentity arisingarising fromfrom pastpast events events thethe settlementsettlement ofof whichwhich isis expectedexpected toto resultresult inin anan outflowoutflow fromfrom thethe entityentity ofof resourcesresources embodyingembodying economiceconomic benefits benefits 負(fù)債是企業(yè)負(fù)債是企業(yè) 過(guò)去交易或事項(xiàng)形成的 預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù) 過(guò)去交易或事項(xiàng)形成的 預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù) 3 3 TheThe allowanceallowance methodmethod estimatesestimates thethe totaltotal badbad debtsdebts thatthat areare expectedexpected toto resultresult fromfrom thethe currentcurrent periodperiod s s sales sales andand recordsrecords thethe expenseexpense duringduring thethe samesame periodperiod asas thethe relatedrelated sale sale 備抵法估計(jì)當(dāng)期賒銷預(yù)期發(fā)備抵法估計(jì)當(dāng)期賒銷預(yù)期發(fā) 生的壞賬總額 并記錄同期相關(guān)賒銷的費(fèi)用生的壞賬總額 并記錄同期相關(guān)賒銷的費(fèi)用 4 4 FixedFixed assetsassets oror property property plantplant andand equipmentequipment areare long livedlong lived assetsassets heldheld forfor useuse inin thethe productionproduction oror salesale ofof otherother assetsassets oror services services TangibleTangible assetsassets possesspossess a a physicalphysical substance substance IntangibleIntangible assets assets suchsuch asas patents patents copyrights copyrights oror franchises franchises lacklack physicalphysical substance substance 固定資產(chǎn)或不動(dòng) 產(chǎn) 廠房和設(shè)備是為生產(chǎn)或銷售其他資產(chǎn)或服務(wù)而持有的長(zhǎng)期資產(chǎn) 有形資產(chǎn)具備實(shí) 物形態(tài) 無(wú)形資產(chǎn) 如專利 版權(quán)或特許經(jīng)營(yíng)權(quán) 缺乏實(shí)物形態(tài) 5 5 AccountsAccounts receivablereceivable areare amountsamounts duedue fromfrom customerscustomers asas a a resultresult ofof performingperforming a a serviceservice oror sellingselling goodsgoods onon accountaccount oror onon credit credit andand thethe customercustomer promisespromises toto paypay thethe agreedagreed amountamount inin thethe future future 應(yīng)收賬款應(yīng)收賬款 是顧客賒購(gòu)或分期付服務(wù)或貨物 顧客承諾未來(lái)付清既定數(shù)額 是顧客賒購(gòu)或分期付服務(wù)或貨物 顧客承諾未來(lái)付清既定數(shù)額 6 6 InterestInterest isis thethe costcost ofof borrowingborrowing oror postponingpostponing payment P82payment P82 利息是借款和延遲支付的成本利息是借款和延遲支付的成本 7 7 AnAn intangibleintangible assetasset withwith anan indefiniteindefinite lifelife shouldshould notnot bebe amortized amortized ItIt isis testedtested annuallyannually forfor impairment impairment 壽命不確定的無(wú)形資產(chǎn)不應(yīng)被壽命不確定的無(wú)形資產(chǎn)不應(yīng)被 攤銷 每年都應(yīng)該做減值測(cè)試攤銷 每年都應(yīng)該做減值測(cè)試 8 8 CurrentCurrent liabilitiesliabilities areare obligationsobligations thatthat areare duedue withinwithin oneone yearyear ofof thethe balancebalance sheetsheet datedate oror withinwithin thethe companycompany s s operatingoperating cycle cycle whicheverwhichever isis longer longer 將在資產(chǎn)負(fù)債表日將在資產(chǎn)負(fù)債表日 1 1 年內(nèi) 或者超過(guò)年內(nèi) 或者超過(guò) 1 1 年的一個(gè)營(yíng)業(yè)周期內(nèi)到年的一個(gè)營(yíng)業(yè)周期內(nèi)到 期的債務(wù) 兩者中更久的那個(gè) 期的債務(wù) 兩者中更久的那個(gè) 9 9 CashCash restrictedrestricted inin useuse andand whosewhose restrictionsrestrictions willwill notnot endend forfor atat leastleast 1212 monthsmonths afterafter thethe balancebalance sheetsheet datedate isis notnot toto bebe includedincluded inin thethe currentcurrent assets P73assets P73 在資產(chǎn)負(fù)債表日后至少在資產(chǎn)負(fù)債表日后至少 1212 個(gè)月被限制使用的現(xiàn)金不屬于個(gè)月被限制使用的現(xiàn)金不屬于 精品文檔 4歡迎下載4歡迎下載 流動(dòng)資產(chǎn)流動(dòng)資產(chǎn) 1010 PreferredPreferred sharesshares oftenoften includeinclude a a preferencepr