会计财务金融专业术语财务报表中英对照表（PDF 31页）

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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
Cash flows
库存现金
Cash on hand
公允价值变动
Change in fair value
股东权益变动表
Changes in equity
可比性
Comparability
混合金融工具
Compound financial instruments
代销商品
Consignment goods
合并资产负债表
Consolidated balance sheet
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