职业规划职业能力综合测试涉及的主要专业术语中英文对照表.docxVIP

职业规划 职业能力综合测试涉及的主要专业术语中英文对照表 职业能力综合测试涉及的主要专业术语中英文对照表 会计 会计估计 会计分期 会计政策 会计确认 会计处理 应付账款 应收账款 累计折旧 调整事项 摊销费用 公平交易 资产 资产减值损失 联营公司 可供出售金融资产 坏账准备 年初余额 年末余额 资产负债表 银行存款 基本每股收益 应收票据 账面价值 借款费用 企业合并 营业税金及附加 计量 资本公积 资本化 现金流量 库存现金 公允价值变动 股东权益变动表 可比性 混合金融工具 代销商品 合并资产负债表 合并利润表  Accounting estimates Accounting period Accounting policies Accounting recognition Accounting treatment Accounts payable Accounts receivable Accumulated depreciation Adjusting events Amortization expense Arms-length transaction Assets Assets impairment loss Associates Available-for-sale financial assets Bad debt provision Balance at the beginning of year Balance at the end of year Balance sheet Bank deposit Basic earnings per share Bills receivable Book value Borrowing costs Business combination Business taxes and surcharges Calculation/Calculate Capital reserve Capitalization/Capitalized Cash flows Cash on hand Change in fair value Changes in equity Comparability Compound financial instruments Consignment goods Consolidated balance sheet Consolidated income statement 合并股东权益变动表 Consolidated statement of changes in equity 建造合同 Construction contract 在建工程 Construction in progress 或有资产 Contingent asset 或有负债 Contingent liability 可转换公司债券 Convertible notes 会计差错更正 Correction of accounting errors 成本法 Cost method 主营业务成本 Cost of sales from principal activities 贷 Credit 货币计量 Currency measurement 流动资产 Current assets 流动负债 Current liabilities 借 Debit 债务重组 Debt restructuring 递延收益 Deferred income 递延所得税 Deferred tax 递延所得税资产 Deferred tax assets 递延所得税负债 Deferred tax liabilities 折旧 Depreciation 稀释每股收益 Diluted earnings per share 直接费用 Direct costs 直接人工 Direct labour 直接材料 Direct materials 直接法 Direct method 披露 Disclosure 折现系数 Discount factor 折现率 Discount rate 任意盈余公积 Discretionary surplus reserve 处置成本 Disposal costs 应付股利 Dividend payable 应收股利 Dividend receivable 应付职工薪酬 Employee benefits payables 股权投资 Equity investment 权益法 Equity method 预计负债 Estimated liabilities/Provision 预计使用寿命 Estimated useful life 费用 Expenses 公允价值 Fair value 融资租