會計專業術語（DOC 45頁）
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- 財務會計
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- 會計專業術語
會計專業術語（DOC 45頁）內容簡介
會計估計 Accounting estimates
會計分期 Accounting period
會計政策 Accounting policies
會計確認 Accounting recognition
會計處理 Accounting treatment
應付賬款 Accounts payable
應收賬款 Accounts receivable
累計折舊 Accumulated depreciation
調整事項 Adjusting events
攤銷費用 Amortization expense
公平交易 Arms-length transaction
資產 Assets
資產減值損失 Assets impairment loss
聯營公司 Associates
可供出售金融資產 Available-for-sale financial assets
壞賬準備 Bad debt provision
年初餘額 Balance at the beginning of year
年末餘額 Balance at the end of year
資產負債表 Balance sheet
銀行存款 Bank deposit
基本每股收益 Basic earnings per share
應收票據 Bills receivable
賬麵價值 Book value
..............................
會計分期 Accounting period
會計政策 Accounting policies
會計確認 Accounting recognition
會計處理 Accounting treatment
應付賬款 Accounts payable
應收賬款 Accounts receivable
累計折舊 Accumulated depreciation
調整事項 Adjusting events
攤銷費用 Amortization expense
公平交易 Arms-length transaction
資產 Assets
資產減值損失 Assets impairment loss
聯營公司 Associates
可供出售金融資產 Available-for-sale financial assets
壞賬準備 Bad debt provision
年初餘額 Balance at the beginning of year
年末餘額 Balance at the end of year
資產負債表 Balance sheet
銀行存款 Bank deposit
基本每股收益 Basic earnings per share
應收票據 Bills receivable
賬麵價值 Book value
..............................
