Productive assets 生产性资产
Cash and cash equivalents 现金及现金等价物
Trade debtors 应收账款
Outstanding trade debtors 未收回的应收账款
Held for sale 持有待售
Prepayments 预付账款
Short-term/long-term borrowings 短期/长期借款
Deferred tax liabilities 递延所得税负债
Issued capital 发行股本
Retained earnings 留存收益/未分配收益
Accumulated depreciation 累计折旧
Accrual basis 权责发生制 accrual accounting 权责发生制记账
Cash accounting 收付实现制记账
Accrual of depreciation 计提折旧
Agricultural/biological assets 生物资产
Allowance for doubtful debts 坏账准备
Carrying amount 账目值 book value
Classes 分类
Contributed capital 注册资本
Contingent 或有负债
Duality 复式记账
Faithful representation 真实列报
Net realizable value 可变现净值
Provisions 准备金
Recognition 确认
Reserves 公积金
Share capital 实收资本
The lower cost or net realizable value 成本与可变现净值孰低法
Value in use 使用价值
Weighted-average 加权平均法
At the end of the reporting period 期末
Obsolete inventory 陈旧/作废库存
Inventory overstock 库存积压
Useful life 使用寿命，有效期
Liquid market 流动性市场
Recoverable amount 可回收价值
Residual value 剩余价值
Consolidated financial statements 合并报表：母公司编织的包括控股子公司财务数据的报表
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