会计专业英语学习资料.docxVIP

商誉 goodwill 有形资产 Tangible assets处置 disposal 摊销 amortization 固定资产 Plant assets/Property plant and equipment/Fixed assets 股东 Shareholder 直线法 Straight-line method 双倍余额递减法 Double-declining-balance method 年数总和法 Sum-of-the-years-digits method 房地产中介 Real estate broker 定率递减余额法 fixed-percentage-of-declining-balance method 付款服务费用 Escrow fee 累计折旧 Accumulated depreciation 资产净值 Book value/Carrying amount 减值 Impairment 资本化 Capitalize 会计主体假设 Business entity assumption 公认会计准则 GAAP(general accepted accounting principal) 会计分期假设 Time period assumption 国际会计准则委员会 IASB(international accounting standard board) 透支 Ba