损益

recognised in

确认之

Impairment losses 已於损益账 | recognised in 确认之 | profit and loss account 减值亏损 - 124 3,198 31,093 - 10,644 - - 3,198 41,861

sales allowances

销货折让

)4104 销货折让(Sales allowances) 凡出售产品,因给予顾客让价,而未实现之销货价款皆属之. 因给予让价而未实现之价款,记入借方. 其借方馀额,表示本期销货折让之总额;决算时本科目馀额转入『3412本期损益』. (本科目为『4101销货收入』之抵销科目.

de posits and other r eceivables

按金及其他应收款项

Financial assets included in prepayments, 包括在预付款项、 | de posits and other r eceivables 按金及其他应收款项 | Financial assets at fair v alue 按公平值记入损益账

practices

做法

国际会计准则委员会(IASC)在<<国际会计准则第8号--当期净损益、重大差错和会计政策变更>>中,对会计政策的定义是:企业编报财务报表时所采用的特定原则(specific principles)基础(basis)、惯例(conventions)、规则(rules)和做法(practices).

equity adjustments

权益调整

3353 本期损益 net income or loss for current period | 34 权益调整 equity adjustments | 341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments

equity adjustments

财务英语基础(English)权益调整

3353 本期损益 net income or loss for current peri... | 财务英语基础(English)权益调整 equity adjustments | 341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity inve...

equity adjustments

权益调零

3353 本期损益 net income or loss for current period | 34 权益调零 equity adjustments | 341 长期股权投资未真现跌价损失 unrealized loss on market value decline of long-term equity investments

sales quotas

销货额

Sales profit and loss 销货损益 | Sales quotas 销货额 | Sales rebates and allowance 销货回扣及折让

sales quotas

销货派额

"销货损益","sales profit and loss" | "销货派额","sales quotas" | "销货回扣与让价","sales rebates and allowances"

accrued liability

应计负债

应计费用(accrued expense) 应计费用的概述 又称应计负债(accrued liability). 是已经发生但尚未支付的费用. 应计费用的科目应用 权责发生制原则的基本目的 在于使收入与费用相互配比 以正确计算各项损益.

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