umulateddepreciation累计折旧Amortization摊销Available-for-saleinvestments可供出售金融资产Baddebt坏账Bankstatement银行对账单Bankreconciliation银行存款余额调节表Bond债券Cashequivalent现金等价物Cheque支票Cashdiscounts现金折扣Copyrights版权Capitalexpenditure资本支出Costofgoodssold产品销售成本Currentliability流动负债Deposit存款Double-declining-balance双倍余额递减法First-in,first-out先进先出Fixedassets固定资产Goodwill商誉Grossprofit毛利Held-to-maturityinvestments持有至到期投资Held-for-tradinginvestments交易性金融资产Historicalcost历史成本Investmentsatfairvaluethroughprofitorloss投资公允价值通过利润或损失Intangibleassets无行资产Inventory存货Invoice发票Movingaverage移动平均法Notesreceivable应收票据Notespayable应付票据Ordinaryshare普通股Patents专利Parvalue面值Principal原则Preferredshare优先股Premium溢价Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制Property,plant,equipment不动产,厂房,,由过去的事项所形成的,能带来未来经济利益流入企业的资源。P13Aliabilityisapresentobligationoftheentityarisingfrompastevents,,预期会导致经济利益流出企业的现时义务。Theallowancemethodestimatesthetotalbaddebtsthatareexpectedtoresultfromthecurrentperiod’ssales,,并记录同期相关赊销的费用Fixedassetsorproperty,pla
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