CPA会计英语-3详解.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 asse