長期攤銷英文

『壹』 求「長期投資核算方法」的英文翻譯 ~~~~(>_<)~~~~

Long-term investment accounting method
The long-term equity investment, investment in the actual payment of money or confirm the value of foreign investment in the journal. to be invested enterprises have one vote capitalization of 20% or even more than 20%. but to be invested enterprises are not enforced by cost method of accounting ； foreign investment in capital investment has one vote by 20% of total of 20% more or less but there is a great influence on the equity method of accounting.
The long-term equity investment in the initial cost more than should be to invest in unit owners' equity share the difference between the contract period, the investment, investment in the stalls selling ； no provisions for the investment, as not more than ten years for selling out. the initial investment costs below should be to invest in unit owners' equity between the difference, in its capital.
The final long-term investment in accordance with its book value to the recoverable amount which low measurement recoverable amount is lower than the book value of the difference, 計提 long-term investments minus cost ready.

『貳』 長期待攤費用這個小段 如何翻譯啊

根據《企業會計制度》及相關准則的規定，對於經營租入的固定資產，不作為本專企業的固定資產核屬算，不計提折舊。如果企業對經營租入的固定資產進行改良使可能流入企業的經濟利益超過了原先的估計，即符合有關固定資產後續支出資本化條件的，則因改良而發生的支出可以計入固定資產價值。《關於執行＜企業會計制度＞和相關會計准則有關問題解答》（財會200310號）規定，對於經營租入固定資產改良支出符合資本化條件的，作為固定資產，並單設置「經營租入固定資產改良」科目核算，同時在剩餘租賃期與租賃資產尚可使用年限兩者中較短的期間內，採用合理的方法單獨計提折舊。至於經營租入固定資產改良支出能否資本化，應當根據固定資產准則中有關固定資產定義及後續支出的相關規定作出合理的判斷。

『叄』 攤銷用英語怎麼說

中文
攤銷
英文翻譯
amortize

『肆』 主要會計科目的英文說法（國際通用）

一、資產類庫存現金（Cash on hand）銀行存款（Cash in bank）其他貨幣資金(Other cash and cash equivalents)存出保證金(Refundable deposits)交易性金融資產(Financial assets at fair value through profit or loss)應收票據(Note receivable)應收賬款(Account receivable )預付賬款(Advanced payment)應收股利(Dividend receivable)應收利息(Interest receivable)其他應收款(Other receivables)壞賬准備(Allowance for bad debts)材料采購(Materials purchase)在途物資(Materials in transit)原材料(Raw materials)材料成本差異(Materials cost variance)庫存商品(Commodity stocks)發出商品(Goods shipped in transit)商品進銷差價(Differences between purchasing and selling price)委託加工物資(Consigned processing material)周轉材料(Circulating materials)存貨跌價准備(Provisions for decline in inventory)長期應收款(Long-term receivables)固定資產(Plant and equipment)累計折舊(Accumulated depreciation)固定資產減值准備(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物資(Construction materials)固定資產清理(Disposal of fixed assets)無形資產(Intangible assets)累計攤銷(Accumulated depletion)無形資產減值准備(Provisions for impairment of intangible assets)商譽(Goodwill)長期待攤費用(Long-term deferred assets)遞延所得稅資產(Deferred income tax assets)待處理財產損溢(Loss or profit from assets wait to deal)二、負債類短期借款（Short loan）交易性金融負債(Financial liabilities at fair value through profit or loss)應付票據(Notes payable)應付賬款((Accounts payable)預收賬款(Amounts collected in advance)應付職工薪酬(Accrued employee compensation)應交稅費(Tax payable)應付利息(Interest payable)應付股利(Dividend payable)其他應付款(Other payables)長期借款(Long-term loan)應付債券(Long-term bonds)長期應付款(Long term payable)未確認融資費用(Unrecognized finance cost )專項應付款(Specific payable)預計負債(Accrued liabilities)遞延所得稅負債(Deferred income tax liabilities)三、所有者權益類實收資本(Paid-in capital)資本公積(Capital reserve)盈餘公積(Surplus reserves)本年利潤(Current year profits)利潤分配(Profit distribution)四、成本類生產成本(Manufacturing cost)製造費用(Manufacturing overhead)勞務成本(Service cost)研發支出(R&D expenditures)工程施工(Engineering construction)五、損益類主營業務收入(Prime operating revenue)其他業務收入(Other operating revenue)公允價值變動損益(Profit or loss on fair value)營業外收入(Unrelated business income)主營業務成本(Cost of goods sold)其他業務成本(Other business expense)營業稅金及附加(Operating tax and associate charge)銷售費用(Marketing expenses)管理費用(Administrative expenses)財務費用(Financial expenses)資產減值損失(Asset impairment loss)營業外支出(Losses)所得稅費用(Income tax expense)以前年度損益調整(Prior-period profit or loss adjustment)

『伍』 求財務方面的英文術語!

1、會計：accounting

會計是以貨幣為主要計量單位，運用專門的方法，對企業、機關單位或其他經濟組織的經濟活動進行連續、系統、全面地反映和監督的一項經濟管理活動。

2、資產：Asset

資產是指由企業過去的交易或事項形成的、由企業擁有或者控制的、預期會給企業帶來經濟利益的資源。不能帶來經濟利益的資源不能作為資產，是企業的權利。資產按照流動性可以劃分為流動資產、長期投資、固定資產、無形資產和其他資產。

3、負債：Liability

負債實質上是企業在一定時期之後必須償還的經濟債務，其償還期或具體金額在它們發生或成立之時就已由合同、法規所規定與制約，是企業必須履行的一種義務。

4、收入：Revenue

收入按企業從事日常活動的性質不同，分為銷售商品收入、提供勞務收入和讓渡資產使用權收入。收入按企業經營業務的主次不同，分為主營業務收入和其他業務收入。

5、費用：Expense

費用是企業在日常活動中發生的會導致所有者權益減少的、與向所有者分配利潤無關的經濟利益的總流出。

『陸』 跪求高人們關於「長期待攤費用」英文翻譯，急急急，謝謝啊，淚奔中```

Long-term deferred expenses including starting expenses, by way of operating lease improved defray that hires fixed assets etc.. Start-up costs refers to the company ring the period of establishment costs incurred ring construction, including the personnel salary, office fees, training fees, travel expenses, and printing fee, registration fee and are not included in the fixed assets and intangible assets price gains and losses, interest and other expenses.Start-up costs from the company began operating costs ring the month disposable includedUnder operating leases fixed assets ring the lease term, amortized into engineering cost and management cost"

『柒』 會計中的"累計折舊","累計攤銷"用英語怎樣表達

累計折舊 Accumulated depreciation ;
累計攤銷 Accumulated amortization

『捌』 請教會計事務中或有事項、期後事項、一次攤銷法、直接轉銷法用英文怎麼表示

或有來事項：源contingencies
期後事項：subsequent event
一次攤銷法：one-off amortization method
直接轉銷法：direct charge-off method