口译之会计词汇03

Productive assets 生产性资产

Cash and cash equivalents 现金及现金等价物

Trade debtors 应收账款

Outstanding trade debtors 未收回的应收账款

Held for sale 持有待售

Prepayments 预付账款

Short-term/long-term borrowings 短期/长期借款

Deferred tax liabilities 递延所得税负债

Issued capital 发行股本

Retained earnings 留存收益/未分配收益

Accumulated depreciation 累计折旧

Accrual basis 权责发生制 accrual accounting 权责发生制记账 

Cash accounting 收付实现制记账 

Accrual of depreciation 计提折旧 

Agricultural/biological assets 生物资产

Allowance for doubtful debts 坏账准备

Carrying amount 账目值 book value

Classes 分类

Contributed capital 注册资本

Contingent 或有负债

Duality 复式记账

Faithful representation 真实列报

Net realizable value 可变现净值

Provisions 准备金

Recognition 确认

Reserves 公积金

Share capital 实收资本

The lower cost or net realizable value 成本与可变现净值孰低法

Value in use 使用价值

Weighted-average 加权平均法

At the end of the reporting period 期末

Obsolete inventory 陈旧/作废库存

Inventory overstock 库存积压

Useful life 使用寿命，有效期

Liquid market 流动性市场

Recoverable amount 可回收价值

Residual value 剩余价值

Consolidated financial statements 合并报表：母公司编织的包括控股子公司财务数据的报表