groupattachment2.docVIP

quarterly statement 季报raw materials 　　原材料real estate 　　不动产 relevance principle 　　相关性原则reserve for bad debts / bad debts expense /provision 　　坏帐准备residual salvage value 　　折余价值 残值 retains earning 　　留存收益 revenue expenditure 　　收益性支出revenues 　　收入 sales allowances 　　销货折让 sales discount 　　销货折扣sales invoice 　　销货发票 sales on account 　　赊销 sales return 　　销售退回sales revenue 　　销售收入selling cost 　　销售成本 selling expense 　　销售费用 simple journal entry 　　简单分录source document 　　原始凭证 stable-monetary concept 　　货币计量objectivity reliability principle 　　客观性原则 oblige/ creditor 　　债权人 Obligor/ investor 　　债务人operating expense 　　营业费用operating revenue 　　营业收入 owner’s equity 　　所有者权益 period expense 　　期间费用 perpetual inventory system 　　永续盘存制 personal property 　　动产physical inventory system 　　实地盘存制posting document 　　记账凭证 prepayments / payment in advance 　预付款项 Price Water House Coopers 　　普华永道 product cost / output cost 　　生产成本product / finished goods 　　产成品profit 　　利润 profit after tax 　　税后利润 profit before tax 　税前利润 purchase 　　购货 purchase return and allowances 　　购货退回与折让liabilities 　　负债 liability dividend / dividend payable 　　应付股利 long-term investment 　　长期投资 long-term liabilities 　　长期负债management accounting 　　管理会计 management expense 　　管理费用 matching principle 　　配比原则 materiality principle 　　重要性原则 monthly statement 　　月报 negative goodwill 　　负商誉net assets 　　净资产net cost 　　净成本net income 　　净收益 net income apportionment 　　利润分配net proceeds 　　净收入 net profit 　　净利润 non-operating gain 　　营业外收入non-operating loss 　　营业外支出 notes payable 　　应付票据 notes receivable/ receivables 　　 应收票据exchange gain 　　汇兑收益exchange loss 　　汇兑损失expenses/charges 　　费用factory overhead /manufacturing expense 　　制造费用 financial accounting 　　财务会计 financial expense 　　财务费用 fiscal year/ accounting periods 　 会计年度fixed assets 　　固定资产 floating assets / current assets 　流动资产floating liabilities / current liability 　　流动负债 general ledger 　　总分类账 going-concern basis 　　持续经营 goodwill 　　商誉historical cost 　　历史成本historical cost principle 　　历史成本原则 income statement /profit and loss