英語詞匯班講義

1、第八單元會(huì)計(jì)分錄Unit 8 Accounting Entryfinanl assets金融資產(chǎn)借：交易性金融資產(chǎn)公允價(jià)值變動(dòng)貸：公允價(jià)值變動(dòng)損益Dr. tradable finanl assets fair value changesCr. gains or losses on fair value changes借：持有至到期投資成本貸：存款持有至到期投資利息調(diào)整Dr. held-to-maturity investment costCr. bdeitheld-to-maturity investment erest存款adjustment借：營(yíng)業(yè)外支出貸：應(yīng)收賬款Dr. bdeitnon

2、-operating expenses Cr. accounts receivable借：存放同業(yè)繼續(xù)涉入資產(chǎn)次級(jí)權(quán)益超額賬戶貸：繼續(xù)涉入負(fù)債其他業(yè)務(wù)收入Dr. due from placements with bs and otherfinanl institutionsassets involved continuouslysubordinated retainederestexs spreads accountCr. loanliabilities involved continuously non-operating revenuefixed assets固定資產(chǎn)借：在建工程應(yīng)交稅費(fèi)應(yīng)

3、交（進(jìn)項(xiàng)稅額）貸：存款Dr. construction in prostax payable VAT payable (input)Cr. bdeit借：財(cái)務(wù)費(fèi)用貸：未確認(rèn)融資費(fèi)用Dr. finanl expensesCr. unrecognized financing expenses借：固定資產(chǎn) 貸：在建工程預(yù)計(jì)負(fù)債Dr. fixed assetCr. construction in pros proviinvestment property投資性房地產(chǎn)借：開發(fā)產(chǎn)品貸：投資性房地產(chǎn)成本公允價(jià)值變動(dòng)公允價(jià)值變動(dòng)損益Dr. develothe productCr. investment pro

4、pertycost fair value changes gains or losses on fair value changerevenue, expense and profit收入，費(fèi)用和利潤(rùn)借：主營(yíng)業(yè)務(wù)成本工程施工合同毛利貸：主營(yíng)業(yè)務(wù)收入Dr. prime operating expensesengineering construction gross profit of contract Cr. prime operating revenueconsolidation of finan合并財(cái)務(wù)報(bào)表l sements借：實(shí)收資本-股本資本公積盈余公積 未分配利潤(rùn)商譽(yù)貸：長(zhǎng)期股權(quán)投資少數(shù)股東權(quán)益Dr. paid-in capitalshare capital capital reservesurplus reserveundistributed profit goodwillCr. long-term equity investment minorityerest借：投資收益少數(shù)股東損益 年初未分配利潤(rùn)貸：提取盈余公積 向股東分配利潤(rùn)年末未分配利潤(rùn)Dr. investmentminorityeerestundistributed profithe beginning of the yearCr. withdrawal of sur