会计英语

abatementabatementothercashandcashequivalentsshort-terminvestments-short-termnotesandbill-short-terminvestments-governmentbonds-short-terminvestments-beneficiarycertificates-short-terminvestments-corporatebonds-allowanceforreductionofshort-terminvestmenttomarketnotesreceivable-relatedparties-allowanceforuncollectibleaccounts-notesreceivableinstallmentaccountsreceivableaccountsreceivable-relatedparties-allowanceforuncollectibleaccounts-accountsreceivableforwardexchangecontractreceivableforwardexchangecontractreceivable-foreigncurrencies-discountonforwardex-changecontractotherreceivables-relatedparties-allowanceforuncollectibleaccounts-otherreceivables-allowanceforreductionofinventorytomarketmaterialsandsuppliesintransitallowanceforreductionofinventorytomarketexcessVATpaid(oroverpaidVAT)certificateofdeposit-restricteddeferredforeignexchangelossesowners'(stockholders')currentaccount()fundsandlong-terminvestmentsredemptionfund(orsinkingfund)fundforimprovementandexpansionlong-termrealestatein-vestmentscashsurrendervalueoflifeinsuranceallowanceforexcessofcostovermarketvalueoflong-terminvestmentsproperty,plant,andequipmentlandimprovements-revaluationincrements-accumulateddepreciation-landimprovements-buildings-revaluationincrements-accumulateddepreciation-buildings-machinery-revaluationincrements()-accumulateddepreciation-machinery-()accumulateddepreciation-leasedassets-accumulateddepreciation-leaseholdimprovements-constructioninprogressandprepaymentsforequipmentmiscellaneousproperty,plant,andequipmentmiscellaneousproperty,plant,andequipmentmiscellaneousproperty,plant,andequipment-revaluationincrements-accumulateddepreciation-miscellaneousproperty,plant,andequipment-accumulateddepletion-naturalresources-long-termnotes,accountsandoverduereceivableslong-termnotes,accountsandoverduereceivables-relatedparties-allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables-assetsleasedtoothers-incrementalvaluefromrevaluation-accumulateddepreciation-assetsleasedtoothers-certificateofdeposit-restrictedshort-termborrowings-employees-short-termborrowings-relatedparties-short-termnotesandbillspayableothershort-termnotesandbillspayablediscountonshort-termnotesandbillspayableaccountspayable-relatedparties-forwardexchangecontractpayableforwardexchangecontractpayable-foreigncurrencies-premiumonforwardexchangecontractpayablesonlandandbuildingpurchasedcompensationpayabletodirectorsandsupervisorssalesrevenuereceivedinadvancelong-termliabilities-currentportioncorporatebondspayable-currentportionlong-termloanspayable-currentportionlong-termnotesandaccountspayableduewithinoneyearoroneoperatingcyclelong-termnotesandaccountspayablestorelatedparties-currentportion-otherlong-termlia-bilities-currentportiondeferredincometaxliabilitiesothercurrentliabilities-others-premium(discount)oncorporatebondspayable()long-termloanspayable-employees-long-termloanspayable-relatedparties-long-termnotesandaccountspayablelong-termcapitalleaseliabilitiesLong-termnotesandaccountspayable-relatedparties-accruedliabilitiesforlandvalueincrementtaxestimatedaccruedlandvalueincrementaltaxpay-ableotherlong-termliabilities-other-deferredincometaxliabilitiesmiscellaneousliabilities-other-stockdividendstobedistributedpaid-incapitalinexcessofparpaid-incapitalinexcessofpar-commonstockpaid-incapitalinexcessofpar-preferredstockcapitalsurplusfromassetsrevaluationcapitalsurplusfromassetsrevaluationcapitalsurplusfromgainondisposalofassetscapitalsurplusfromgainondisposalofassetscapitalsurplusfrombusinesscombinationcapitalsurplusfrombusinesscombinationotheradditionalpaid-incapitaladditionalpaid-incapitalfrominvesteeunderequitymethodadditionalpaid-incapital-treasurystocktrans-actions-retainedearnings(accumulateddeficit)()improvementandexpansionreservespecialreserveforredemptionofliabilitiesretainedearnings-unappropriated(oraccumulateddeficit)()netincomeorlossforcurrentperiodunrealizedlossonmarketvaluedeclineoflong-termequityinvestmentsunrealizedlossonmarketvaluedeclineoflong-termequityinvestmentscumulativetranslationadjustmentcumulativetranslationadjustmentsnetlossnotrecognizedaspensioncostnetlossnotrecognizedaspensioncostschargesonpurchasedmerchandiserepair(s)andmaintenance(expense)manufacturingoverhead-outsourcedrepair(s)andmaintenance(expense)advertisementexpense,advertisementgeneral&administrativeexpensesgeneral&administrativeexpensesrepair(s)andmaintenance(expense)advertisementexpense,advertisementresearchanddevelopmentexpenseothergeneralandadministrativeexpensesresearchanddevelopmentexpensesresearchanddevelopmentexpensesrepair(s)andmaintenance(expense)otherresearchanddevelopmentexpensesnon-operatingrevenueandexpenses,otherincome(expense)investmentincomerecognizedunderequitymethodgainonmarketpricerecoveryofshort-terminvestmentgainondisposalofinvestmentsgainondisposalofinvestmentsgainfrompricerecoveryofinventoryothernon-operatingrevenue-otheritems-investmentlossrecog-nizedunderequitymethodunrealizedlossonreductionofshort-terminvestmentstomarketlossondisposalo