会计报表中英

If there are indications that the conditions on which provision for asset impairment based in prior years have changed, hence made the asset's recoverable amount is over its carrying amount, the impairment provision recognised should be reversed. After reversal, the carrying amount of the asset should not be over the carrying amount that would have been determined (net of depreciation and amortisation) without any impairment being taken into consideration.

Financial statements

financial statement 财务报表 financial sheet 财务报表financial reporting 财务报表

Financial reporting

国外的会计科目与国内是不一致的，具体需要开设那些会计科目要根据当地的财经法律以及公司的具体情况而定；最简单的办法，建议你在网上下载一份你所在国公司的财务报表，上面的会计科目应该很全；

关键词汇表AAccounting entity 会计主体Accounting equation 会计平衡式Accounting framework 会计框架Accounting period concept会计期间概念Accounts 账户Accounts payable应付账款Accounts receivable应收账款Accrual basis for accounting权责发生制Accrual concept应计概念Accumulated depreciation累计折旧Acid test ratio速动比率Activity ratios效率比率Activity-based costs systems作业成本制度Allowance for bad debts坏账准备Allowance for doubtful accounts 不良坏账准备Amortization of bond discount 债券折价摊销

accompanying document 附件account 账户、科目 account payable 应付账款 account titleaccounting item 会计科目 accounting document accounting voucument 会计凭证 accounting element 会计要素 accounting entity 会计主体 accounting entries 会计分录 accounting equationaccounting identity 会计恒等式 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report accounting statement 会计报表 accounting standard 会计准则 accounting time period concept 会计分期 accounts receivablereceivables 应收账款 accrual- basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense expense not allocated 待摊费用 annual statement 年报 Arthur Andersen Worldwide 安达信全球 assets 资产 balance 余额balance sheet 资产负债表begainning balance opening balance 期初余额 capital资本 capital expenditure 资本性支出 capital share 股本 capital surplus 资本公积 cash现金 cash in bank 银行存款 cash journal现金日记账 cash on hand现金 cash system(basis)of accounting cash-basis princi 收付实现制 certified practicing accountant 注册会计师 comparability principle 可比性原则 compound journal entry 复合分录 conservatism (保守) principlethe prudence (稳健) prin 谨慎性原则 consistency principle 一贯性原则 contingent assets 或有资产 contingent liabilities 或有负债 cost accounting 成本会计 credit balance 贷方余额 credit side 贷方 current investment 短期投资 debit balance 借方余额 debit side 借方 deferred assets 递延资产 deferred liabilities 递延负债 Deloitte Touche Tohmatsu 德勤 depreciable life折旧年限 depreciation expense 折旧费用 depreciation rate 折旧率 descriptions 摘要double entry 复式记账 double-entry book-keeping 复式簿记 employee benefits payable 应付福利费 ending balance 期末余额 Ernst & Young International 安永国际 estimateld scrap value 估计残值 exchange gain 汇兑收益 exchange loss 汇兑损失 expensescharges 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 assetscurrent assets 流动资产 floating liabilitiescurrent 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 statement 利润表 损益表 income tax 所得税 intangible assets 无形资产 international accounting 国际会计 KPMG International 毕马威国际 liabilities 负债 liability dividenddividend 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 objectivity (reliability) principle 客观性原则 obligee creditor 债权人 Obligor invester 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 prepaymentspayment in advance 预付款项 Price Water House Coopers 普华永道 product costoutput cost 生产成本 productfinished 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 quarterly statement 季报 raw materials 原材料 real estate 不动产 relevance principle 相关性原则 reserve for bad debtsbad debts expense provisi 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 ournal entry 简单分录 source document 原始凭证 stable-monetary concept 货币计量 starting-load costorganization costs 开办费 statement of cash flow cash flow statement 现金流量表 stock on handinventory 存货 stub 存根subsidiary accounts 明细账户 subsidiary ledger 明细分类账 surplus reserve 盈余公积 T-account transfer T字形账户 tangible assets 有形资产 taxes payable 应交税金 the understandability principle 明晰性原则 timeliness 及时性原则 transaction 交易 traveling expense 差旅费 trial balance 试算平衡 undistributed profitsundivided profits 未分配利润 unearned revenue 预收款项 unrelated business income 营业外收益 useful life 使用年限 value added tax 增值税 voucher 付款凭证 wages payablesalaries payable 应付工资 work in processgoods in process 在产品

Asset 资产 Foud 资金Resource 资源Liability 负债Owner's equety 所有者权益