會計財務金融專業術語財務報表中英對照表（PDF 31頁）

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會計
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
借款費用
Borrowing costs
企業合並
Business combination
營業稅金及附加
Business taxes and surcharges
計量
Calculation/Calculate
資本公積
Capital reserve
資本化
Capitalization/Capitalized
現金流量
Cash flows
庫存現金
Cash on hand
公允價值變動
Change in fair value
股東權益變動表
Changes in equity
可比性
Comparability
混合金融工具
Compound financial instruments
代銷商品
Consignment goods
合並資產負債表
Consolidated balance sheet
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