CPA会计英语-3解析.pptVIP

会计英语 主要风险和报酬 primary risk and rewards 转移 transfer 相关的经济利益 relevant economic benefits 远期合同 long-term contracts 已发生或将发生的成本 the cost incurred or expected cost 可靠地计量 measured reliably 商业折扣 trade discount 现金折扣 cash discount 代销商品 consignment products 受托代销商品款 sales revenue on consignment 应收的合同或协议价款的公允价值 the fair value of accounts receivable by agreement 实际利率法 actual interest rate method 附有销售退回条件的商品销售 the sales with sales return being allowed 合理估计退货可能性 reasonably estimate the possibility of sales return 售后回购 buy back 回购价格固定 purchase back on fixed price 金融资产 financial assets 融资交易 financing transactions 建造合同 construction contract 合同收入 contractual revenue 合同成本 contractual cost 完工百分比法 percentage-of-completion method 预计的合同损失 expected contractual loss 其他综合收益 other comprehensive income 经营活动产生的现金流量 cash flow from operating activities 投资活动产生的现金流量 cash flow from investing activities 取得投资收益收到的现金 cash received from investment income 处置子公司及其他营业单位收到的现金净额 net cash flow from disposal of subsidiary or other departments 购建固定资产、无形资 产和其他长期资产支付的现金 cash payment on purchasing of fixed assets, intangible assets or other long-term assets 投资支付的现金 cash payment on investment 支付其他与筹资活动有关的现金 other payment relating to financing activities 销售商品收入的会计处理 　1.托收承付方式销售商品的处理The treatment of sales recognition on consignment　　在这种销售方式下，企业通常应在发出商品且办妥托收手续时确认收入。　　When the consignment is used, the enterpirse usually recognizes the sales revenue after the goods being sent and consignment being made 2.销售商品涉及商业折扣、现金折扣的处理　　The treatment of trade discount and cash discount　　（1）商业折扣。直接扣除即可,所以不影响销售商品收入的计量。Trade discount could be deducted directly and would not affect the measurement of sales revenue.　　（2）现金折扣。收入确认时不考虑现金折扣，按合同总价款全额计量收入。当现金折扣以后实际发生时，直接计入当期损益（财务费用）。　　Cash discount. When recognize sales revenue the cash discount will not be considered and the contract amounts will be recorded instead. The actual incurred cash discount will be recorded as financial e