损益

profit from operation

营业利润

损益帐 profit and loss account | 营业利润profit from operation | 盈利率profit margin

Total Profit

利润总额

加:以前年度损益调整 Add:adjustment of loss and gain for previous years | 利润总额 Total profit | 减:所得税 Less:Income tax

progressive cost

递增成本

1078profit and loss损益 | 1079progressive cost递增成本 | 1080propensityn. 倾向,习性

reappraisal of fixed assets

固定资产再估价

固定资产与设备出售损益|gains and losses on disposal of plant and equipment | 固定资产再估价|reappraisal of fixed assets | 固定资产增长率|growth rate of fixed assets

Reclassification adjustments

重分类调整

1439 Total comprehensive income 综合损益总额 | 1440 Reclassification adjustments 重分类调整 | 1441 statement of financial position 财务状况表

revalue

重估

期末时,使用"外币重估"(Revalue)功能,将所有资产负债科目余额根据期末汇率进行重估,权益类科目不重估,损益类科目按期末汇率重估. 此时,会有重估凭证生成,科目可以设为"外币折算差额"科目或其它. 期末时,在各个外币账簿中,

self-employment income

自营业务收入

security income and expense 证券经营收支, 有价证券损益 | self-employment income 自营业务收入 | settled income 固定收入

self-executing treaty and non self-executing treaty

自动执行和非自动执行条约

约定对第三者无损益 pacta tertiis nec nocent nec prosunt | 自动执行和非自动执行条约 self-executing treaty and non self-executing treaty | 自决原则 principle of self-determination

standing cost

经常成本

经常[本期]损益 current profit and loss | 经常成本 standing cost | 经常税 ordinary tax

substitution method

替代法

替代法(substitution method)如果被更换的固定资产部件单独记账,且不单独记账但已知其原始成本和累计折旧,则按照新的成本重新确认新的固定资产部件或固定资产,注销旧部伯账户或在固定资产账户中冲减旧部件成本和相应的累计折旧,并确认损益.

functional catches：活动把手生耳

回零针 fly-back hand | 混合表 combo watch | 活动把手生耳 functional catches

parametric linear programming：参数线性规划

参数模型|parameter model | 参数线性规划|parametric linear programming | 参数最优化|parameter optimization