財(cái)務(wù)報(bào)表常用單詞

1、熬中英文對(duì)照財(cái)務(wù)半報(bào)表（有何謬誤唉，歡迎指正）盎資產(chǎn)負(fù)債表按叭BALANCE凹 SHEET笆200傲2扒年百1耙1爸月安3矮0岸日柏 瓣as at 3疤0/11/20癌02斑資爸產(chǎn)敗 Assets皚負(fù)債和所有者權(quán)巴益昂 Liabil俺ities &岸 Equity胺流動(dòng)資啊產(chǎn)岸 Curren按t Asset隘s叭：扒流動(dòng)負(fù)頒債礙 Curren埃t Liabi稗litie耙s笆：阿貨幣資襖金邦 Cash岸短期投八資稗 Short 矮term in俺vestmen爸ts唉應(yīng)付帳啊款啊 Trade 襖payable跋s爸應(yīng)收票愛據(jù)藹 N絆otes re罷ceivabl昂e罷預(yù)收帳半款扮 皚Advan

2、ce氨d recei俺pts叭應(yīng)收股壩利板 Divide隘nd rece盎ivable拜應(yīng)付工胺資拜 Accrua澳ls for 柏salarie辦s巴應(yīng)收利斑息隘 Intere背st rece跋ivable氨應(yīng)付福利啊費(fèi)岸 Accrua頒ls for 跋benefit俺s邦應(yīng)收帳拌款班 Trade 辦receiva氨ble擺應(yīng)付股矮利骯 Accrua稗ls for 按dividen隘ds壩其他應(yīng)收罷款跋 Other 班receiva巴ble骯應(yīng)交稅疤金骯 Accrua懊ls for 皚taxes邦存藹貨熬 Invent拌o挨ries挨其他應(yīng)交吧款邦 Other 爸liab版ilities拌待

3、攤費(fèi)邦用藹 Prepai罷d expen爸ses鞍其他應(yīng)付笆款邦 Other 跋payable扳s懊流動(dòng)資產(chǎn)合板計(jì)耙 Total 邦current邦 assets傲預(yù)提費(fèi)扒用靶 Provis扮ion for氨 expens翱es辦稗流動(dòng)負(fù)債合懊計(jì)哎 Total 礙current拌 liabil澳ities皚固定資斑產(chǎn)班 Fixed 拔Asset案s?。喊ぐ喙潭ㄙY產(chǎn)原拜價(jià)靶 Tangib爸le asse扮ts岸長(zhǎng)期負(fù)唉債昂 Long t凹erm lia斑bilitie芭s叭：壩減阿 Les熬s稗：累計(jì)折爸舊靶 Dep白reciati吧on襖長(zhǎng)期應(yīng)付頒款搬 Long 安term li安abilit

4、i百es隘固定資產(chǎn)凈耙值安 Net ta絆ngible 班assets靶長(zhǎng)期負(fù)債合柏計(jì)八 Total 搬long te八rm liab隘ilities皚固定資產(chǎn)合愛計(jì)半 Total 邦tangibl斑e asset矮s拔皚斑遞延稅款貸把項(xiàng)傲 Deferr皚ed inco伴me taxe稗s拌無(wú)形資產(chǎn)及其他斑資芭產(chǎn)爸 Intang盎ible As芭set稗s奧：百負(fù)債合巴計(jì)叭 Total 柏liabili襖ties礙無(wú)形資白產(chǎn)擺 Intang扮ible as艾sets扮藹長(zhǎng)期待攤費(fèi)八用白 Long埃 term a跋dvance 霸payment哀s百所有者權(quán)捌益唉 Shareh百olders壩

5、equity哀其他長(zhǎng)期資襖產(chǎn)敗 Other 般long te把rm asse巴ts安實(shí)收資搬本按 Subscr頒ibed Ca扒pital氨無(wú)形資產(chǎn)及其他懊資產(chǎn)合翱計(jì)把 Total 澳intangi胺ble ass襖ets八資本公吧積半 Capita俺l reser挨ves矮巴盈余公斑積拜 Other 佰reserve般s瓣遞延稅款借邦項(xiàng)伴 Deferr扳ed inco唉me taxe搬s霸未分配利扒潤(rùn)翱 Retain版ed earn辦ings氨按所有者權(quán)益合敗計(jì)隘 Tota奧l share暗holder霸s equit案y吧資產(chǎn)總氨計(jì)佰 Total 瓣Assets伴負(fù)債和所有者權(quán)柏益合唉計(jì)哎

6、Total L稗iabilit按ies & E阿quity霸利潤(rùn)埃表襖 Profit擺 & Loss哎 Accoun叭t罷吧 案扒 翱敗 奧案 柏骯 罷吧200盎2扳年捌1愛1版月版 for th氨e month罷 ended 搬30/11疤把 扳頒 吧背 罷柏 岸板 挨吧 安背 擺項(xiàng)澳目柏 Item艾主營(yíng)業(yè)務(wù)收俺入岸 Sales背減斑 Les隘s矮：主營(yíng)業(yè)務(wù)成安本耙 Cost o稗f Sales霸笆 哎拌 拔盎 稗壩 皚搬 拔鞍 班主營(yíng)芭業(yè)務(wù)稅金及附般加班 busine罷ss taxe按s絆主營(yíng)業(yè)務(wù)利罷潤(rùn)拜 Gross 壩Profit愛加哀 Ad白d哀：澳 隘其他業(yè)務(wù)利稗潤(rùn)芭 Other 靶

7、operati拔ng inco稗me疤芭減昂 Les奧s笆：營(yíng)業(yè)費(fèi)罷用八 Operat礙ing exp安enses板暗 阿藹 胺盎 埃八 捌柏 拔版 拔管理費(fèi)拌用叭 Admini皚stratio敖n expen版ses哀氨 澳安 藹頒 吧佰 敖礙 白半 啊財(cái)務(wù)費(fèi)熬用翱 Financ奧e expen盎ses扮營(yíng)業(yè)利柏潤(rùn)哀 Operat白ing Pro鞍fit吧加挨Ad瓣d般：投資收哎益艾 Income靶 from i佰n把vestmen扮ts昂敖 般哎 矮氨 佰班艾 凹叭 哀拌補(bǔ)貼收哀入罷 Other 襖income壩斑 襖壩 拜笆 懊愛 隘盎營(yíng)業(yè)外收伴入鞍 Extrao矮rdinary跋 in

8、come藹減八Les矮s芭：營(yíng)業(yè)外支澳出啊 Extrao柏rdinary奧 expens昂es辦利潤(rùn)總胺額八 Profit般 before跋 taxes百減芭Les扳s按：所得扮稅巴 Taxes 拜on inco爸me扒凈利安潤(rùn)愛 Profit藹 after 擺taxes絆資產(chǎn)負(fù)債阿表邦 Balanc八e Sheet芭 澳項(xiàng)礙 拌目傲 ITE壩M 柏貨幣資柏金瓣 Cash 鞍短期案投芭資俺 Short邦 term i敗nvest澳ments 伴應(yīng)收票懊據(jù)罷 Notes邦 receiv板able 巴應(yīng)收股巴利暗 Divid骯end rec俺eivable傲 靶應(yīng)收利氨息版 Inter埃est r

9、ec斑eivable把 罷應(yīng)收帳艾款愛 Accou昂nts rec百eivable巴 案其他應(yīng)收罷款拌 Other 疤receiva暗bles 稗預(yù)付帳笆款捌 Accoun盎ts prep唉aid 疤期貨保證板金扒 Future吧 guaran敗tee 跋應(yīng)收補(bǔ)貼壩款癌 Allowa傲nce rec疤eivable皚 熬應(yīng)收出口退八稅拔 Export罷 drawba伴ck 昂receiva扮ble 埃存絆貨敗 Inven罷tories 敗其中：原材啊料版 Includ傲ing:Raw骯 materi擺als 笆產(chǎn)成埃品扳(埃庫(kù)存商哀品伴) Finis俺hed goo瓣ds 哎待攤費(fèi)伴用愛 Pr

10、epa捌id and 哎deferre凹d expen翱ses 八待處理流動(dòng)資產(chǎn)擺凈損背失邦 Unset俺tled G/敖L on cu哀rrent a叭ssets 斑一年內(nèi)到期的長(zhǎng)皚期債權(quán)投罷資澳 Long-t隘erm deb稗enture 百investm班ent fal稗ling du班e in a 辦yaear 叭其他流動(dòng)資板產(chǎn)叭 Other擺 curre板nt asse捌ts 鞍流動(dòng)資產(chǎn)合昂計(jì)鞍 To鞍tal cur矮rent as版sets 阿長(zhǎng)期投資霸：挨 Long-t俺erm inv俺estmen邦t哎：拔 扮其鞍中佰:昂長(zhǎng)期股權(quán)投埃資按 Includ岸ing lon絆g te

11、rm 柏equity 氨investm敗ent 拔長(zhǎng)期債權(quán)投拜資隘 Long t澳erm sec熬urities翱 invest翱ment 把*耙合并價(jià)凹差八 Incorp板orating癌 price 佰differe叭nce 啊長(zhǎng)期投資合襖計(jì)辦 Total疤 long-t擺erm inv敗estment鞍 安固定資產(chǎn)原敗價(jià)愛 Fixed 岸assets-埃cos唉t 瓣減：累計(jì)折案舊背 Less:A襖ccumu巴lated D芭preciat把ion 霸固定資產(chǎn)凈芭值斑 Fixed 把a(bǔ)ssets-鞍net val搬ue 罷減：固定資產(chǎn)減盎值準(zhǔn)敖備罷 Less:扮Impairm伴ent o

12、f 伴fixed a疤ssets 扒固定資產(chǎn)凈按額鞍 Net v跋alue of胺 fixed 哎assets 阿固定資產(chǎn)清阿理愛 Dispo盎sal of 骯fixed a翱ssets 芭工程物八資岸 Proje扮ct mate凹rial 矮在建工背程斑 Const白ruction挨 in Pro八gress 靶待處理固定資產(chǎn)艾凈損礙失皚 Uns頒ettled 案G/L on 皚fixed a半ssets 絆固定資產(chǎn)合隘計(jì)巴 Total 疤tangibl奧e asset班s 吧無(wú)形資疤產(chǎn)班 Intan敗gible a氨ssets 奧其熬中壩:霸土地使用骯權(quán)澳 Inclu稗ding an懊d

13、use r頒ights 艾遞延資產(chǎn)（長(zhǎng)期哎待攤費(fèi)用版）壩Deferre骯d asset矮s 跋其氨中拔:鞍固定資產(chǎn)修礙理胺 Inclu耙ding:Fi半xed ass皚ets rep霸air 艾固定資產(chǎn)改良支俺出斑 Improv暗ement e拔xpendit哀ure of 盎fixed a斑ssets 邦其他長(zhǎng)期資霸產(chǎn)礙 Other 柏lon艾g term 岸assets 愛其班中癌:昂特準(zhǔn)儲(chǔ)挨備物叭資爸 Am稗ong it:扒Special捌ly appr百oved re稗serving澳 materi氨als 班無(wú)形及其他資產(chǎn)疤合昂計(jì)笆 Total頒 intang巴ible as板set

14、s an罷d other凹 assets暗 伴遞延稅款借靶項(xiàng)叭 Deferr唉ed asse凹ts debi礙ts 百資皚 捌產(chǎn)翱 般總奧 辦計(jì)澳 Total扒 Assets懊 哎資產(chǎn)負(fù)債邦表礙(暗續(xù)挨表扳) Balan藹ce Shee搬t(yī) 靶項(xiàng)扳 捌目伴 ITE版M 絆短期借扮款版 Short芭-term l斑oans 唉應(yīng)付票胺款傲 矮Notes p巴ayable 敗應(yīng)付帳頒款霸 扳Account靶s payab跋1e 挨預(yù)收帳頒款拜 Advan隘ces fro絆m custo奧mers 啊應(yīng)付工疤資吧 Accru叭ed payr傲o1l 懊應(yīng)付福利爸費(fèi)把 Welfar阿e payab敖l

15、e 伴應(yīng)付利傲潤(rùn)半(八股叭利霸) Pro扮fits pa把yab1e 俺應(yīng)交稅挨金笆 Taxes案 payabl絆e 辦其他應(yīng)交芭款骯 Other 藹payable叭 to gov奧ernment澳 哎其他應(yīng)付敗款敗 Other 哎credito胺rs 襖預(yù)提費(fèi)拜用疤 Provi奧sion fo翱r expen翱ses 背預(yù)計(jì)負(fù)半債背 Accru礙ed liab翱ilitie爸s 暗一年內(nèi)到期的長(zhǎng)敖期負(fù)吧債疤 Long 班term li岸abiliti巴es due 捌within 氨one yea敖r 礙其他流動(dòng)負(fù)柏債按 Other叭 curren藹t liabi唉lities 懊流動(dòng)負(fù)債合

16、拌計(jì)艾 Total 疤current艾 liabil擺ities 扮長(zhǎng)期借氨款敖 Long-邦term lo巴ans pay礙able 捌應(yīng)付債澳券哀 Bonds罷 payabl頒e 阿長(zhǎng)期應(yīng)付翱款邦 long-t癌erm acc拜ounts p叭ayable 案專項(xiàng)應(yīng)付骯款矮 Specia白l accou俺nts鞍 payabl暗e 澳其他長(zhǎng)期負(fù)啊債霸 Oth吧er long柏-term l笆iabilit哎ies 罷其霸中跋:拌特準(zhǔn)儲(chǔ)備資拔金拌 Includ哎ing:Spe伴cial re皚serve f班und 靶長(zhǎng)期負(fù)債合捌計(jì)背 Total霸 long t把erm lia隘biliti

17、e柏s 罷遞延稅款貸半項(xiàng)胺 Defer矮red tax凹ation c愛redit 唉負(fù)啊 盎債鞍 白合案 白計(jì)暗 Total阿 liabil敗ities 搬*唉 挨少數(shù)股東權(quán)頒益傲 Minor爸ity int啊erests 唉實(shí)收資霸本白(半股背本拔) Subs疤cribed 罷Capital藹 礙國(guó)家資版本骯 Na凹tional 皚capital挨 扮集體資霸本埃 礙 Collec懊tive ca板pital 癌法人資白本盎 Legal澳 person拌s capi靶tal 拜其皚中翱:把國(guó)有法人資阿本笆 Inclu癌ding:St疤ate-own把ed lega跋l perso絆ns c

18、ap把ital 白集體法人資背本皚 Colle壩ctive l俺egal pe埃rsons 巴capital哀 白個(gè)人資絆本搬 Perso般nal cap鞍ital 按外商資皚本敗 Forei吧gn busi瓣nessmen傲s capi阿tal 扒資本公爸積哀 Capit般al surp案lus 疤盈余公頒積稗 surpl按us rese八rve懊 啊其盎中凹:岸法定盈余公熬積頒 Inclu皚ding:st辦atutory襖 surplu凹s reser捌ve 八公益伴金把 pub礙lic wel拜fare fu拌nd 捌補(bǔ)充流動(dòng)資般本案 Suppl頒ermenta叭ry curr靶ent

19、cap白ital 昂*哎 案未確認(rèn)的投資損耙失（盎以案“凹-伴”敗號(hào)填列巴）鞍 Una敗ffirmed敖 invest捌ment lo俺ss 拌未分配利佰潤(rùn)扒 Retain艾ed earn唉ings 敖外幣報(bào)表折算差愛額巴 Conver啊ted dif吧ference版 in For笆eign 骯Currenc瓣y State案ments 哀所有者權(quán)益合跋計(jì)斑 Tota哀l share把holder叭s equit耙y百瓣 叭 隘白 八負(fù)債及所有者權(quán)敖益總捌計(jì)耙 Total邦 Liabil扳ities &捌 Equity巴 隘利潤(rùn)半表疤 INCOME熬 STATEM敖ENT 板項(xiàng)扳 礙目骯 I

20、TEMS 背產(chǎn)品銷售收入佰鞍Sales o疤f produ白cts 矮其中：出口產(chǎn)品礙銷把 昂售收入半襖 Includ笆in拔g柏：凹Export 敖sales 耙減：銷售折扣與骯折讓背壩 Les鞍s笆：扮Sales d扮iscount柏 and al般lowance熬s氨 敗產(chǎn)品銷售凈額罷芭Net sal傲es of敗 produc巴ts 頒減：產(chǎn)品銷售稅爸金板拔Les凹s襖：俺Sales t翱ax 扳產(chǎn)品銷售成本辦罷 Cost o矮f sales暗 埃其中：出口產(chǎn)品斑銷售成本絆矮I(xiàn)ncludi骯n半g絆：耙Cost of靶 export絆 sales 拔產(chǎn)品銷售毛利笆案 Gross 背pr

21、ofit 皚on sale背s 伴減：銷售費(fèi)用柏啊 Les稗s伴：俺Selling半 expens把es 笆管理費(fèi)用翱耙General挨 and ad阿ministr邦ative e斑xpenses板 瓣財(cái)務(wù)費(fèi)用埃盎Financi愛al expe白nses 奧其中：鞍利息支霸出胺(艾減利息收巴入跋) Inclu按din襖g氨：靶Interes稗t expen笆ses (mi艾nusinte捌rest ih稗come) 捌匯兌損壩失愛(瓣減匯兌收藹益盎)艾癌Exchang柏e losse扮s(minus辦 exchan哎ge gain埃s) 壩產(chǎn)品銷售利潤(rùn)扒辦Profit 扳on sale傲s

22、奧加：其他業(yè)務(wù)利氨潤(rùn)耙笆Ad叭d傲：啊profit 襖from ot皚her ope捌rations般 癌營(yíng)業(yè)利潤(rùn)鞍邦Operati拜ng prof版it 搬加：投資收益昂爸Ad俺d矮：熬Income 癌on inve罷stment 罷加：營(yíng)業(yè)外收入靶拜Ad扳d瓣：巴Non-op奧erating般 income傲 扒減：營(yíng)業(yè)外愛支出翱八Les挨s耙：盎Non-ope百rating 班expense壩s 礙加：以前年度損傲益調(diào)整凹拔Ad百d?。喊絘djustm澳ent of 隘loss an礙d gain 俺for pre拌vious y半ears 礙利潤(rùn)總額背岸 Total 艾profit 氨

23、減：所得稅搬懊 Les斑s靶：半Income 背tax 稗凈利潤(rùn)扒愛 Net pr藹ofit 哀本文來(lái)巴自藹:俺 爸人大經(jīng)濟(jì)論愛壇拌 熬會(huì)計(jì)與財(cái)務(wù)管隘理哎 敗版，詳細(xì)出處參扳考唉：埃 哎會(huì)計(jì)要素的計(jì)量巴屬霸性俺 basis 骯of meas阿urement挨 拔歷史成澳本疤 histor版ica壩l cost 阿重置成挨本埃 replac皚em叭ent cos白t 靶可實(shí)現(xiàn)凈敗值霸 net-re擺alizabl跋e value辦 扳現(xiàn)熬值稗 presen邦t value凹 挨公允價(jià)扳值敗 fair v扒alue 扮財(cái)務(wù)報(bào)拌告斑 financ襖ial sta柏tement 隘資產(chǎn)負(fù)債翱表百 Ba

24、lanc伴e Sheet笆 版利潤(rùn)扒表扒 Income案 Statem胺ent 礙現(xiàn)金流量安表壩 Cash F艾low Sta搬t(yī)ement 爸所有者權(quán)益變動(dòng)扮表柏 Statem岸ent of 襖Changes敖 in Equ絆ity 搬附白注斑 notes 笆Disclos耙ure not班e襖s 癌Chap. 2背 挨貨幣資叭金艾 mone藹tary as案sets 芭現(xiàn)盎金板 cash 扒銀行賬板戶骯 bank a芭ccount 八現(xiàn)金等價(jià)般物白 cash e疤quivale拌nt 唉Chap. 3爸 頒金融資啊產(chǎn)氨 financ笆ial ins背trument凹s 扒以公允價(jià)值計(jì)量稗且

25、變動(dòng)計(jì)入當(dāng)期拔損益的金融資埃產(chǎn)藹 扒Measure阿 at fai吧r value拜 throug叭h profi辦t or lo爸ss半交易性金融資阿產(chǎn)皚 held f癌or trad擺ing 矮指定為以公允價(jià)扮值計(jì)量且變動(dòng)計(jì)隘入當(dāng)期損益的金埃融資襖產(chǎn)班 拜Identif藹ied as 壩at fair芭 value 半through岸 profit巴 or los矮s 邦持有到期投白資拜 Held-t般o 伴壩maturit艾y inves伴tment 罷貸款和應(yīng)收賬挨款矮 Loans 邦and rec拌eivable耙s 班可供出售金融資百產(chǎn)哎 availa盎ble-for絆-sale

26、f巴inancia班l(xiāng) asset凹s 拌減俺值罷 impair絆ment 叭減值損擺失安 impair安ment lo懊ss 霸Chap. 4板 哀存盎貨皚 invent佰ory 拜存貨的種類扳：按Classif按ication暗 of inv隘entory 氨原材芭料皚 raw m敗aterial氨s inven藹tory 癌在哎產(chǎn)唉品案 work-i扒n-progr翱ess inv芭entory 昂半成瓣品白 compon邦ent par愛ts 扒產(chǎn)成癌品傲 finish扮ed good拜s inven芭tory 柏商熬品擺 mercha啊ndise i拔nventor案y 頒周轉(zhuǎn)材埃料

27、扮 suppli班es inve哀ntory 拜發(fā)出存貨的計(jì)啊量邦 cost f搬low ass捌umption芭 邦先進(jìn)先出白法拔 first-巴in-firs啊t-out (凹FIFO) 稗后進(jìn)先出伴法盎 last-i叭n-first癌-out (L愛IFO) 班移動(dòng)加權(quán)平均岸法皚 moving百-averag版e unit 哎cost 暗全月一次加權(quán)平安均稗法啊 weight擺ed-aver鞍age sys扮tem 凹個(gè)別計(jì)價(jià)法（具癌體辨認(rèn)法安）笆 specif昂ic iden哀tificat愛ion 靶期末存貨的計(jì)拌量八 ending襖 balanc疤e of in啊ventory芭

28、礙成本與可變現(xiàn)凈扳值孰阿低礙 lower-熬of 版把cost-or般-market跋 value 鞍Net-rea敖lizable艾 value 昂存貨跌價(jià)準(zhǔn)凹備安 Allowa盎nce to 埃reduce 搬invento皚ry to L阿CM 癌資產(chǎn)減值損凹失骯鞍存貨熬減值損疤失骯 loss o盎f impai哎rme昂nt on a拔ssets -安- los胺s of im跋pairmen般t on in拌ventory笆 Chap. 5礙長(zhǎng)期股權(quán)投隘資伴 long-t盎erm inv按estment哎 傲矮share 邦I(lǐng)nvestm壩ent in 按subsidi皚ary *阿

29、 跋成本鞍法隘 cost m氨ethod 跋權(quán)益埃法背 equity爸 method哀 扳投資收稗益白 invest拔ment in艾come 搬可轉(zhuǎn)扳換班 conver般tible 芭Chap. 6斑 唉固定資案產(chǎn)搬 capita氨l asset伴s 盎在建工矮程岸 wok-in奧-progre罷ss con邦structi隘on 矮折藹舊哀 amorti爸zation 哀平均年限敖法耙 straig藹ht-line斑-method敖 巴工作量疤法捌 unit-o暗f- prod八uction 芭雙倍余額遞減岸法鞍 declin敖ing-bal凹ance me皚thod 扮年數(shù)總和吧法扮 s

30、um-of熬-the-ye啊ars-dig哎its met隘hod 按后續(xù)支阿出昂 subseq靶uent ex盎penditu白re 懊資本柏化柏 capita柏lized c阿ost 般費(fèi)用癌化礙 expens柏ed cost挨 昂處扮置耙 retire吧me扳nt and 疤disposa罷l 敗持有待售藹的固定資阿產(chǎn)扒capital板 assets頒 held f唉or sale唉 捌固定資產(chǎn)清阿理瓣 dispos俺al of c岸apital 捌assets 艾固定資產(chǎn)減值準(zhǔn)伴備壩 allowa翱nce of 頒impairm八ents on安 capita按l asset氨s 骯C

31、hap. 7拔 唉無(wú)形資搬產(chǎn)盎 intang安ible as哀sets 啊專利班權(quán)暗 patent啊s 跋非專利技爸術(shù)笆 indust翱rial de礙sign re按gistrat八ion 敖商標(biāo)哀權(quán)安 tradem捌arks an稗d trade絆 nam半e 邦著作靶權(quán)案 copyri芭ght 瓣特許艾權(quán)白 franch叭ise rig拜hts 半土地使用稗權(quán)班 rights傲 of usi巴ng land胺 岸Chap. 8襖 阿投資性房地般產(chǎn)哀 invest辦ment pr半operty 阿/ profi矮table e絆state班Chap. 9愛 頒非貨幣性資產(chǎn)交啊換哀 non-

32、mo皚netary 熬assets 辦exchang白e 骯商業(yè)實(shí)扒質(zhì)埃 commer芭cial su笆bstance版 襖Chap. 1昂0 版資產(chǎn)減癌值搬 assets版 impair昂ment 叭估巴計(jì)啊 evalua搬t(yī)ion 拜資產(chǎn)安組叭 asse奧ts grou哎p cash 皚generat吧e unit 啊商白譽(yù)靶 goodwi辦ll 疤Chap. 1隘1 半負(fù)襖債捌 liabil隘ities 捌流動(dòng)負(fù)按債半 curren傲t liabi拌lities 阿非流動(dòng)負(fù)鞍債耙 non-cu疤rrent l柏iabilit搬ies 襖初始計(jì)爸量背 initia胺l measu拌reme

33、nt 半辭退福背利跋 fire f板ringe 白進(jìn)案口熬 import懊 骯出把口扮 export唉 柏可轉(zhuǎn)換公司債凹券柏 conver稗tible b氨ond 拌Chap. 1半2 埃所有者權(quán)暗益把 equity靶 阿實(shí)收資版本板 issued敖 cap岸ital 盎資本公柏積骯 capita挨l re敗serve 澳股本溢扒價(jià)跋 share 爸premium斑 愛留存收按益癌 retain笆ed earn叭ings 般未分配利凹潤(rùn)翱 distri鞍buted p拔rofit 罷Chap. 1叭3 巴完工百分比把法稗 percen哀tage of哀 comple盎tion me氨thod

34、瓣建造合胺同叭 constr巴uction 跋contrac擺t 傲直接邦法伴 direct跋 method埃 澳間接按法板 indire藹ct meth癌od芭分部報(bào)皚告敖 segmen扒t repor翱t 吧關(guān)聯(lián)埃方笆 relate絆d party唉 絆租般賃哀 lease 埃擔(dān)唉保阿 guaran按tee耙 板Chap. 1拜5 矮或有事昂項(xiàng)扳 contin埃gencies瓣 佰或有資瓣產(chǎn)傲 contin胺gent as邦sets 靶或有負(fù)柏債扮 contin辦gent li班abiliti翱es 耙虧損合霸同皚 onerou吧s contr傲act 捌Chap.16挨 翱重?cái)[組案 re

35、orga耙nizatio鞍n /resu頒tructio拜n 哀Chap. 1挨8 捌借款費(fèi)辦用挨 borrow霸ing cos凹ts borr笆owing e翱xpendit皚ure 胺溢靶價(jià)巴 premiu稗m 哀折扮價(jià)岸 discou矮nt 癌資本瓣化疤 ca把pitaliz霸e costs伴 扮Chap.俺 20 半所得芭稅哎 income巴 tax 八計(jì)稅基爸礎(chǔ)背 tax ba敖se 凹永久性差熬別巴 perman柏ent dif案ference柏 唉暫時(shí)性差板別把 tempor疤ary dif敖ference半 熬應(yīng)納稅暫時(shí)性差疤異骯 taxabl拔e tempo壩rary di隘fferenc懊es 壩可抵扣暫時(shí)性差礙異背 deduct礙ible te扒mporary稗 differ唉ence 癌遞延所得稅資啊產(chǎn)拔 deferr靶ed tax 斑assets 昂遞延