会计财务金融专业术语财务报表中英对照.pdf

主要专业术语中英文对照表 会计 会计估计 Accounting estimates 会计分期 Accounting period 会计政策 Accounting policies 会计确认 Accounting recognition 会计处理 Accounting treatment 应付账款 Accounts payable 应收账款 Accounts receivable 累计折旧 Accumulated depreciation 调整事项 Adjusting events 摊销费用 Amortization expense 公平交易 Arms-length transaction 资产 Assets 资产减值损失 Assets impairment loss 联营公司 Associates 可供出售金融资产 Available-for-sale financial assets 坏账准备 Bad debt provision 年初余额 Balance at the beginning of year 年末余额 Balance at the end of year 资产负债表 Balance sheet 银行存款 Bank deposit 基本每股收益 Basic earnings per share 应收票据 Bills receivable 账面价值 Book value 借款费用 Borrowing costs 企业合并 Business combination 营业税金及附加 Business taxes and surcharges 计量 Calculation/Calculate 资本公积 Capital reserve 资本化 Capitalization/Capitalized 现金流量