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[00:03.45]Text 9.1 What are brands wort [00:08.25]Accountants are divided over the treatment of intangible assets because they cannot make up their minds what balance sheets are for. [00:15.57]Are they supposed to give a brave man's estimate of what

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[00:04.78]text 7.1 Funds inflow and outfl [00:10.27]Sources and uses of fun [00:12.77]The sources and uses of funds can be set out as follow [00:16.30](a) funds generated by trading operations, cash received from sales net of cash paid out for expens

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[00:03.06]Text 4.1 Methods of depreciati [00:07.34]By definition, fixed assets are those which will provide services over a number of years and the matching convention tells us that we should recognise the expense in the same periode as we recognise

西方会计英语Unit six Off balance sheet accounti

[00:04.13]Tesxt 6.1 Cleaning up the balance she [00:08.44]However ,it is not always the limit on borrowings power which prompts a company to seek off balance-sheet financ [00:15.65]After all, the articles of association can ,with shareholder's approv

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什么是资产负债表？ The purpose of a Balance Sheet is to report the financial position of a company at a certain point in time. It is divided into two columns. The first lists what the company

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[00:02.34]It is in response to this problem [00:04.36]that a new kind of tourismis rapidly developing [00:07.47]-eco-tourism,as it's often known, [00:10.08]and in today's programme we ask whether [00:11.95]this is the future of the tourist industry.

商务英语必备1000字 Unit22

balance sheet资产负债表 accounts receivable 应收帐款 Accounts receivable are treated as a current asset on a balance sheet. 应收帐款在资產负债表上被视為流动资產。 accumulated depreciation 备抵折旧 The accumulated depre

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[Your Business Name] Balance Sheet [Mmmm Dd, 200X] Assets Current Assets: Cash $0 Accounts Receivable $0 Less: Reserve for Bad Debts 0 0 Merchandise Inventory 0 Prepaid Expenses 0 Notes Receivable 0 T

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审计报告：Audit report 资产负债表：Balance Sheet 损益表：Income statement 利润分配表：Profit distribution statement 中国注册会计师独立审计准则：the Independent Auditing Standard for Chinese Certified Public Accounta

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Current assets、fixed assets 和 Current liabilities Current 是一个很有意思的词汇。它既可以是形容词，也可以是名词。作为形容词，current 意思是“通用的、流通的

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Long-term Assets 和 Long-term liabilities Long-term（长期的）和Assets、Liabilities结合，分别构成Long-term assets（长期资产）和Long-term liabilities（长期负债）。 Long-term

中国会计科目的中英文对照—资产类3

机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 累计折旧 Accumulated depreciation 固定资产减值准备 Fixed assets depreciation

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五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 其他业务收入

中国会计科目的中英文对照—损益类3

咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollutio

专业术语-资产负债表术语(英文详解)

Accounts Receivable: A short-term asset, usually representing a credit for a completed sale. Cash: Money on hand in checking, savings or redeemable certificate accounts. Current Assets: The sum of a f

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1. 企业会计准则基本准则 （Accounting Standard for Business Enterprises Basic Standard） 2. 企业会计准则第1 号存货 （Accounting Standard for Business Enterprises No. 1 Inventories） 3. 企业会计准则第2 号长期股权投资

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fiat money 法定通货 a medium of exchange交换媒介 legal sanction法律制裁 face value面值 liquid assets流动资产 illiquid assets非流动资产 the liquidity scale 流动性指标 real estate 不动产 checking accounts，demand deposit，

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A 安全网 safety net 按可比口径 on comparable basis 按轻重缓急 to prioritize 暗补 implicit subsidy 暗亏 hidden loss B 颁发营业执照 to license;to grant a licence to 办理存款业务 to take deposits 保护农民的生产积极性

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五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease