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[其他] 常用财务英语

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发表于 2019-1-8 16:35:10 | 显示全部楼层 |阅读模式
  美国注册管理会计师认证(CMA®)
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一,金融资产(Financial assets)
1.交易性金融资产   Financial assets (liabilities) held for trading   
2.Derivative (Call option, put option)
3.Convertible bond
4.Bond payable
5.Accrual bond
6.Amortized cost
7.Other comprehensive income
二、收入(Revenue)
1.Goods in consignment sale – deem as buyout
2.Goods in consignment sale – collect commission fee
3.Installment sales with financing nature
4.Goods shipped subject to sales return condition
5.Sales and repurchase
6.Percentage-of-completion method
三、所得税(Income taxes)
1.Taxable income = accounting profit + expenses that are included in the income statement as stipulated by the accounting standards but are not tax deductible ± the difference between the expenses that are recognized in the income statement and the expenses the are tax deductible in accordance with the tax laws ± the difference between the income that is recognized in the income statement and the income should be included in taxable income in accordance with the tax laws – tax free income as stipulated by the tax laws ± other factors that need to be adjusted
2.Tax bases
3.Deductible temporary differences
4.Taxable temporary differences
5.Deferred tax liabilities
6.Deferred tax assets

发表于 7 天前 | 显示全部楼层
发表于 7 天前 | 显示全部楼层
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