Productive assets 生產(chǎn)性資產(chǎn)

Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物

Trade debtors 應收賬款

Outstanding trade debtors 未收回的應收賬款

Held for sale 持有待售

Prepayments 預付賬款

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

Deferred tax liabilities 遞延所得稅負債

Issued capital 發(fā)行股本

Retained earnings 留存收益/未分配收益

Accumulated depreciation 累計折舊

Accrual basis 權(quán)責發(fā)生制 accrual accounting 權(quán)責發(fā)生制記賬?

Cash accounting 收付實現(xiàn)制記賬?

Accrual of depreciation?計提折舊?

Agricultural/biological assets 生物資產(chǎn)

Allowance for doubtful debts 壞賬準備

Carrying amount 賬目值 book value

Classes 分類

Contributed capital 注冊資本

Contingent 或有負債

Duality 復式記賬

Faithful representation 真實列報

Net realizable value 可變現(xiàn)凈值

Provisions 準備金

Recognition 確認

Reserves 公積金

Share capital 實收資本

The lower cost or net realizable value 成本與可變現(xiàn)凈值孰低法

Value in use 使用價值

Weighted-average 加權(quán)平均法

At the end of the reporting period 期末

Obsolete inventory 陳舊/作廢庫存

Inventory overstock 庫存積壓

Useful life 使用壽命，有效期

Liquid market 流動性市場

Recoverable amount 可回收價值

Residual value 剩余價值

Consolidated financial statements 合并報表：母公司編織的包括控股子公司財務數(shù)據(jù)的報表