高頓網(wǎng)校小編在此為各位學(xué)員準(zhǔn)備以下實(shí)用會計中英文對照,這些你都知道嗎?
  固定資產(chǎn) Plant assets or Fixed assets
  原值 Original value
  預(yù)計使用年限 Expected useful life
  預(yù)計殘?nbsp;Estimated residual value
  折舊費(fèi)用 Depreciation expense
  累計折舊 Accumulated depreciation
  帳面價值 Carrying value
  應(yīng)提折舊成本 Depreciation cost
  凈值 Net value
  在建工程 Construction-in-process
  磨損 Wear and tear
  過時 Obsolescence
  直線法 Straight-line method (SL)
  工作量法 Units-of-production method (UOP)
  加速折舊法 Accelerated depreciation method
  雙倍余額遞減法 Double-declining balance method (DDB)
  年數(shù)總和法 Sum-of-the-years-digits method (SYD)
  以舊換新 Trade in
  經(jīng)營租賃 Operating lease
  融資租賃 Capital lease
  廉價購買權(quán) Bargain purchase option (BPO)
  資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing
  最低租賃付款額 Minimum lease payments
  無形資產(chǎn) Intangible assets
  專利權(quán) Patents
  商標(biāo)權(quán) Trademarks, Trade names
  著作權(quán) Copyrights
  特許權(quán)或?qū)I權(quán) Franchises
  商譽(yù) Goodwill
  開辦費(fèi) Organization cost
  租賃權(quán) Leasehold
  攤銷 Amortization