《审计专业英语》PPT课件.ppt

SPECIALIZEDENGLISHAuditing,专业英语审计学,ChapterOne:Introduction,、WordsandPhrases:enterprise企业business企业firm公司、商号concernvt.涉及与有关企业generalpurpose（普遍）通用的criterion标准enhancevt.提高、放大感兴趣returnon回报、报酬returnof回收收回financialposition财务状况financialprogress财务进展,internalusers内部信息使用者externalusers外部信息使用者taxaccounting税务会计taxplanning税务筹划incometaxreturn所得税申报表debt-payingability偿债能力liquidity清偿，偿债能力cashflow:inflow流入outflow流出例：aninflowofbankdeposits银行存款的增加,、ReadingComprehensionMainIdeas:DefinitionofAccounting:businesslanguageinformationsystembasisfordecisionsTypesofAccountingInformation:(1)FinancialAccounting:InternalusersExternalusers:Owners.CreditorsGovernmentalagenciesLaborUnions,(2)ManagementAccounting(3)TaxAccounting3.ThreeFieldsofAccountingPrivateAccountingPublicAccountingGovernmentAccounting(nonprofitorganizations)4.Extendingyourknowledge(会计道德）,Multiple-choicequestion:,P12Q-1.Whichofthefollowingdoesnotdescribeaccounting?a.Languageofbusiness.b.Isanendratherthanameanstoanend.c.Usefulfordecisionmaking.dUsedbybusiness,government,nonprofitorganizations,andindividuals.Q-2.Tounderstandanduseaccountinginformationinmakingeconomicdecisions,youmustunderstand:a.Thenatureofeconomicactivitiesthataccountinginformationdescribes.b.Theassumptionsandmeasurementtechniquesrevolvedindevelopingaccountinginformation.,c.Whichinformationisrelevantforatypeofdecisionthatisbeingmade.d.Alloftheabove.,Q-3.Externalusersoffinancialaccountinginformationincludeallofthefollowingexcept:a.Investors.b.Laborunions.c.Linemanagers.d.Generalpublic.Q-4.Objectivesoffinancialreportingtoexternalinvestorsandcreditorsincludepreparinginformationaboutallofthefollowingexcept:a.Informationusedtodeterminewhichproductstoproduce.b.Informationabouteconomicresources,claimstothoseresources,andchangesinbothresourcesandclaims.c.Informationthatisusefulinassessingtheamount,timing,anduncertaintyoffuturecashflows.d.Informationthatisusefulinmakinginvestmentandcreditdecisions.,Q-5Whichofthefollowingareimportantfactorsinensuringtheintegrityofaccountinginformation?a.Institutionalfactors,suchasstandardsforpreparinginformation.b.Professionalorganizations,suchastheAmericanInstituteofCPAs.c.Competencejudgmentandethicalbehaviorofindividualaccountantsd.Alloftheabove.,EXERCISE,E1-1Yourecentlyinvested$12,000ofyoursavingsinasecurityissuedbyalargecompany.Thesecurityagreementpaysyou7percentperyearandhasamaturitytwoyearsfromthedayyoupurchasedit.Whatisthetotalcashflowyouexpecttoreceivefromthisinvestment,separatedintoreturnonyourinvestmentandthereturnofyourinvestment?E1-2Divideintogroupsasinstructedbyyourprofessoranddiscussthefollowing:a.Howdoesthedescriptionofaccountingasthelanguageofbusinessrelatetoaccountingasbeingusefulforinvestorsandcreditors?b.Explainhowthedecisionsyouwouldmakemightdifferifyouwereanexternalinvestorormemberofanenterprisesmanagementteam.,CASE,C1-1.Afriendlearnsthatyouaretakinganaccountingcourse.Knowingthatyoudonotplanacareerinaccounting,thefriendasksyouwhyyouarewastingyourtime.Explaintothefriendhowyouandyourfriendswilluseaccountinginformationina.Yourpersonallife.b.Thebusinessofyourfriend,whoplanstobeafarmer.c.Thebusinesslifeofanotherfriend,whoplansacareerinsales.C1-2Ethicalconductandprofessionaljudgmenteachplayimportantrolesintheaccountingprocess.a.Ingeneralterms,explainwhyitisimportanttosocietythatpeoplewhoprepareaccountinginformationactinanethicalmanner.b.Identifyatleastthreeareasinwhichaccountantsmustexerciseprofessionaljudgment,ratherthanmerelyrelyingonwrittenrules.,ChapterTwo,TheoreticalFrameworkunderlyingFinancialAccountingKeywords,phrases,andspecialtermsP211、WordsandPhrases:intuition直觉力实践性reston/upon=setup建立onaccount=oncredit赊账utility公用事业utilityexpense水电费materiality物质性,重要性encompass围绕,包含constraint强制,约束hierarchy等级制度,2、ReadingComprehension(GAAP)(1)AssumptionAccountingentity会计主体Separateentity独立实体Goingconcern持续经营Continueoperation(orcontinuingconcern)measuringunit计量单位monetaryunit货币计量stable-money-unit稳定的货币单位Accountingperiod会计分期Time-period期间概念Periodicity定期,(2)Principles:accrualbasisperiodofflight)b.Salesonaccount:InJune2005,aSanDiego-basedfurniturestorehadabigsale,featuringNopaymentsuntil2006.(Periodfurnituresold;periodsthatpaymentsarereceivedfromcustomers)c.Magazinesubscriptionsrevenue:Mostmagazinepublisherssellsubscriptionsforfuturedeliveryofthemagazine.(Periodsubscriptionsold;periodsthatmagazinesaremailedtocustomers),ChapterThree,AccountingCycle1.WordsandPhrases:Keywords,phrases,andspecialtermsp38interval间隔order次序inorderofdate=chronological按时间顺序originaldocument=sourcedocument原始凭证makeanentry=journalize作分录post传递邮递过账posting过账individualadj.个人的单独的individuallyadv.分别地逐笔地,例：postingdailyandindividually每天逐笔过账Two-column”account“两栏式”账“Three-column”account“三栏式”账“T“accountT型账minus减去deductvt.减去扣除lessprep.减去subtract(from)vt.减去扣除例：Fourminustwoistwo42=2taxbenefit税收收益,2.Abbreviation(缩略语）Co.=Company公司Inc.=Incorporation公司Ltd.=Limited有限的a/cA/c=account账户账目A/o=accountof.账户Amt.=amount金额总计Dr.=Debit借方Cr.=Credit贷方Rec.=receipt收据T.B.=TrialBalance试算表Ult.(拉)ultimo=lastmonth上月的,Yrs.=year年年度Bal.=balance余额Ref.=reference凭证号码（参考符号）备查Exp.=Explanation摘要Description摘要St.=Statement报表End.bal.=Endingbalance期末余额Beg.bal.=Beginningbalance期初余额adj.=adjustment,3.MainPoints(1.)AccountingCyclep27Makeaccountingentriesp28-30Journalizingandpostingp30-31Makingend-of-periodadjustingentriesp31-33Worksheetp34Preparingfinancialstatementsp36-37(2.)Worksheet4.ExtendingKnowledgep37-Adjustmentfortaxesinunprofitableperiods,Multiple-choicequestionp39,Exercise1p40,E2.OnFebruary1,2000,acomputersoftwarefirmagreestoprogramtoasoftwarepackage.Twelvepaymentsof$10,000onthefirstofeachmontharetobemade,withthefirstpaymentMarch1,2000,ThesoftwareisacceptedbytheclientJune1,2001.Howmuch2000revenueshouldberecognized?E2.Answer:0E3-1J.LindabeganapublicaccountingpracticeandcompletedthesetransactionsduringNovemberofthecurrentyear:Nov.1Invested$3,500cashinapublicaccountingpracticebegunthisday.Paidcashforthreemonthsofficerentinadvance$900.Purchasedofficesupplies,$60,andofficeequipment,$2,000,oncredit.Paidthepremiumontwoinsurancepolicies,$375.CompletedaccountingworkforJackHallandcollected$15cashtherefore.,CompletedaccountingworkforSunBankoncredit,$350.Purchaseadditionalofficesuppliesoncredit,$25.Received$350fromSunBankfortheworkcompletedonNovember13.Madea$250installmentpaymentonthesuppliesandequipmentpurchasedonNovember2.30.Lindawrotea$45checkonthebankaccountoftheaccountingpracticetopaytheelectricbillofherpersonalresidence.31.CompletedaccountingworkforEvansCompanyoncredit,$300.31.Paidthemonthlyutilitybillsoftheaccountingoffice,$30.,Required:1.Openfollowingaccounts:Cash;AccountsReceivable;PrepaidRent;PrepaidInsurance;OfficeSupplies;OfficeEquipment;AccountsPayable;J.LindaCapital;AccountingRevenue;UtilityExpenses;J.Linda,personal.2Preparegeneraljournalentriestorecordthetransactions,posttotheaccounts,andprepareatrialbalance.HeadthetrialbalanceJ.Linda,CPA.,E3-1Answer:,Nov.1,Dr.Cash$3,500Cr.CapitalStock$3,500Dr.PrepaidRent$900Cr.Cash$9002,Dr.OfficeEquipment$2,000OfficeSupplies60Cr.Accts.Pay.$2,0603,Dr.PrepaidRent$375Cr.Cash$375,8,Dr.Cash$15Cr.AccountingRevenue$1513,Dr.Accts.Rec.$350Cr.AccountingRevenue$35015,Dr.OfficeSupplies$25Cr.Accts.Pay.$2523,Dr.Cash$350Cr.Accts.Rec.$350,24,Dr.Accts.Pay.$250Cr.Cash$25029,Dr.J.Linda,personal$45Cr.Cash$4530,Dr.Accts.Rec.$300Cr.AccountingRevenue$300Dr.UtilityExp.$30Cr.Cash$30,E3-2Nicebegananewbusinessandduringashortperiodcompletedthesetransactions;Beganbusinessbyinvesting$20,000incashandofficeequipmenthavinga$1,000fairvalue.Purchasedfor$10,000landtobeusedasanofficesiteandforparkingEquipmentpaid$5,000incashandsignedapromissorynoteforthebalance.CompletedaworkforABCco.$5，000，oncredit.Paidthewagesoftheequipmentoperator$900.Received$5,000fromABCco.fortheworkoftransaction,Paidthemonthlyutilitybillsofthebusiness,$100.Nicewrotea$120checkonthebankaccountofthebusinesstopaytheelectricbillofherpersonal.Paidcashforthreemonthsofficerentinadvance.$300.Required:maketheentriestorecordtheabovetransactions.,ChapterFour,BasicFinancialStatements1、WordsandPhrases:Keywords,phrases,andspecialtermsp51,Otherincome(expense)其他收入（支出）miscellaneousadj.杂项的混合的concise简明的简洁的incontrastto与对照相比arrive(at)到达达账结出reach结账short-term短期long-term长期long-livedasset=fixasset固定资产,plantasset厂场资产settlement清偿liquidation清算due=maturity到期discount折扣贴现contributedcapital投入资本缴入资本approach=method=means=way方法手段goods=merchandise商品total总计合计subtotal小计,freightin=transportationin（进）运费freightout=transportationout（出）运费deliverycost运费provisionfor备付profit-sharingplan（职工）分红计划2.Abbreviation(缩略语）Gen.Exp.=GeneralExpense总务费Adm.Exp.=AdministrationExpense管理费SalesDis.=SalesDiscount销货折扣Pur.Dis.=PurchaseDiscount购货折扣,3.ReadingComprehension(MainPoints)(1.)BalancesheetAssets=Liabilities+OwnersEquity(StockholdersEquity)Assets:1)currentassets2)long-termassets(non-currentassets):fixedassetsInvestment(morethanoneyear)intangibleassetsLiabilities:currentliabilitieslong-termliabilities,OwnersEquity:(1)contributedcapital(2)retainedearnings2.IncomeStatement:Single-stepapproachMultiple-stepapproach3.RetainedEarningsStatement4.ExtendingKnowledge_CombinedStatementofIncomeandRetainedEarnings,Multiple-choicequestionp52Q4-1.Asetoffinancialstatements:a.Isintendedtoassistusersinevaluatingthefinancialposition,profitability,andfutureprospectsofanentity,b.IsintendedtoassisttheInternalRevenueServiceindeterminingtheamountofincometaxesowedbyabusinessorganization,c.Includesnotesdisclosinginformationnecessaryfortheproperinterpretationofthestatements.d.Isintendedtoassistinvestorsandcreditorsinmakingdecisionsinvolvingtheallocationofeconomicresources.,Q4-2.WaterworldBoatShoppurchasedatruckfor$12,000,makingadownpaymentof$5,000cashandsigninga$7,000notepayableduein60days.Asaresultofthistransaction:a.Totalassetsincreasedby$12,000.b.Totalliabilitiesincreasedby$7,000.c.Fromtheviewpointofashort-termcreditor,thistransactionmakesthebusinessmoreliquid.d.Thistransactionhadnoimmediateeffectontheownersequityinthebusiness.,Q4-3.Atransactioncauseda$15,000decreaseinbothtotalassetsandtotalliabilities.Thistransactioncouldhavebeen:a.Purchaseofadeliverytruckfor$15,000cash.b.Anassetwithacostof$15,000wasdestroyedbyfire.c.Repaymentofa$15,000bankloan.d.Collectionofa$15,000accountreceivable.Q4-4.Whichofthefollowingis(are)correctaboutacompanysbalancesheet?a.Itdisplayssourcesandusesofcashfortheperiod.b.Itisanexpansionofthebasicaccountingequation:Assets=Liabilities+OwnersEquity.,c.Itissometimesreferredtoasastatementoffinancialposition.d.Itisunnecessaryifbothanincomestatementandstatementofcashflowsareavailable.Q4-5.Whichofthefollowingwouldyouexpecttofindinacorrectlypreparedincomestatement?a.Cashbalanceattheendoftheperiod.b.Revenuesearnedduringtheperiod.c.Contributionsbytheownerduringtheperiod.d.Expensesincurredduringtheperiodtoearnrevenues.,EXERCISES2p53,E4-1,SINGLE-STEPINCOMESTATEMENTThefollowingitemsrelatetothecurrentyearsoperationsofJohnsonEquipmentCompany:Inventory,beginningofyear$69,126,500Depreciation.5,032,200Sales.293,621,000Purchases198,735,600Inventory,endofyear.63,433,500Salesreturnsandallowances.4,111,700Freightin.33,007,200Incometaxes11,813,000Purchasediscounts,returns,andallowances.27,234,500Miscellaneousincome.2,364,000Selling,general,andadministrativeexpe46,045,300Interestexpense4,952,200Otherexpenses.670,100REQUIREDPrepareingoodformasingle-stepincomestatement.,E4-2SINGLE-STEPANDMULTIPLE-STEPINCOMESTATEMENTThefollowingincomestatementitemsweretakenfromtheaccountsofComfyComput6erCorporation(inmillionsofdollars):Sales$2,845.7Interestexpense.39.3Researchanddevelopmentcosts.187.2Gainonsaleoffixedassets.16.7Costofsales.2,239.3Computerrentalandservicerevenue.702.1Incometaxes140.7Taxbenefitofoperatinglosscarryforward.19.9Selling,general,andadministrativeexpenses.794.0Interestincome.17.5REQUIREDPrepareasingle-stepincomestatement,Prepareamultiple-stepincomestatement,E4-3ThebalancesheetitemstoTheOvenBakery(arrangedinalphabeticalorder)wereasfollowsatAugust1,2005.(Youaretocomputethemissingfigureforretainedearnings.)AccountsPayable.$16,200CapitalStock.$80,000AccountsReceivable.11,260Land.67,000Building.84,000NotesPayable.74,900Cash.6,940SalariesPayable.8,90EquipmentandFixtures.44,500Supplies.7,000REQUIRED:PrepareabalancesheetatAugust12005.,ChapterFive,CurrentAssetsA、Keywords,phrases,andspecialtermsp74intactadj.完整的如数的intransit在途salesoncredit(account)赊销purchaseoncredit(account)赊购cashpayment=cashdisbursement现金支付bankdeposit=cashinbank银行存款changevt.改变n.找头例：toomuchchangeorbeshortchanged多找或少找place=deposit存入（银行）collectionn.收集收获托收款项uncollectibleitems退票（未收款）,money汇票(moneyorder)draft汇票(bankdraft)cancelledcheck已付支票factor因素代理商pledge担保抵押品誓约collateral附带的间接的B.Abbreviation(缩略语）Inv.No.=InvoiceNumber发票号码Exp.=Explanation摘要Accts.Rec.=AccountsReceivable应收账款Accts.Pay=AccountsPayable应付账款Col.Fee=Collectionfee手续费Outst.Check=OutstandingCheck未兑现支票,C.MainPoints1.CashInternalcontrolBankReconciliationPettycash2.TemporaryInvestment,3.AccountsReceivable(1)Receivables:AccountsRec./NotesRec./OtherRec.(2)AccountsRec.BaddebtsEstimating:Incomestatementmethod(percentageofcreditsale)Balancesheetmethod:a.Allowancemethodb.Directwrite-off(3)NotesRec.Maturityvalue=principal+interestDiscounting4.ExtendingKnowledge_FactoringAccountsReceivable,Multiple-choicequestionp75Q5-1.Ingeneralterms,financialassetsappearinthebalancesheetat:a.Facevalue.b.Currentvalue.c.Cost.d.Estimatedfuturesalesvalue.Q5-2.Whichofthefollowingpracticescontributestoefficientcashmanagement?a.Neverborrowmoney-maintainacashbalancesufficienttomakeallnecessarypayments.b.Recordallcashreceiptsandcashpaymentsattheendofthemonthwhenreconcilingthebankstatements.c.Preparemonthlyforecastsofplannedcashreceipts,payments,andanticipatedcashbalancesuptoayearinadvance.d.Payeachbillassoonastheinvoicearrives.,Q5-3.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept:a.Theuseofapettycashfund.b.Preparationofadailylistingofallchecksreceivedthroughthemail.c.Thedepositofcashreceiptsinthebankonadailybasis.d.Theuseofcashregisters.Q5-4.PugetSoundCo.soldmarketablesecuritiescosting$80,000for$92,000cash.Inthecompanysincomestatementandstatementofcashflows,respectively,thiswillappearas:a.A$12,000gainanda$92,000cashreceipt.b.A$92,000gainandan$8,000cashreceipt.c.A$12,000gainandan$80,000cashreceipt.d.A$92,000saleanda$92,000cashreceipt.,Q5-5.Underthedirectwrite-offmethodofaccountingforuncollectibleaccounts:a.Thecurrentyearuncollectibleaccountsexpenseislessthantheexpensewouldbeundertheallowanceapproach.b.Therelationshipbetweenthecurrentperiodnetsalesandcurrentperioduncollectibleac-countsexpenseillustratesthematchingprinciple.c.TheAllowanceforDoubtfulAccountsisdebitedwhenspecificaccountsreceivablearedeterminedtobeworthless.d.Accountsreceivablearenotstatedinthebalancesheetatnetrealizablevalue,butatthebalanceoftheAccountsReceivablecontrolaccount.,Q5-6.October1,2005,CoastFinancialloanedBartCorporation$300,000,receivinginexchangeanine-month,12percentnotereceivable.CoastendsitsfiscalyearonDecember31andmakesadjustingentriestoaccrueinterestearnedonallnotesreceivable.TheinterestearnedonthenotereceivablefromBartCorporationduring2006willamountto:a.$9,000.b.$18,000.c.$27,000.d.$36,000.EXERCISESp77E5-1,2,4,ChapterSix,InventoryA.Keywords,phrases,andspecialtermsp89actualphysicalcount实地盘点averagecostmethod平均成本contraaccount备抵账户currentreplacementcost现时重置成本deflation通货紧缩costofgoodsavailableforsale可供销售的商品成本endinginventory期末存货FIFO（first-in,first-outmethod）先进先出法finishedgoods产成品freight-in运费goodsinprocessofmanufacture在产品goodsintransit在途存货,goodsonhand库存商品inflation通货膨胀LIFO（last-in,first-outmethod）后进先出法periodicinventorysystem定期盘存制perpetualinventorysystem永续盘存制physicalinventorysystem实地盘存制precedingyear以前年度purchasesreturnsandallowances购货退回及折让rawmaterials原材料retailprice零售价格specificidentificationmethod个别辨认法transportation-in（out）进（销）货运费weightaverage加权平均,Wordsandphrases,actualphysicalcount实地盘点（计数）physicalcheck=takeinventory盘点存货deflation通货紧缩inflation通货膨胀costofgoodsavailableforsale可供销售商品的成本costofgoodssold销货成本,B.MainPoints1.InventorySystemsPerpetualInventorySystemPeriodicInventorySystem2.Pricinginventorya.Valuation:FIFO/LIFO/A-W/Specificb.Comparison-lowerofcostormarketrule3.EstimatingInventoryGrossprofitmethodRetailinventorymethod4.Extendingknowledge-LIFOReserves,Multiple-choicequestionp90,Q6-1Theprimarypurposeforusinganinventoryflowassumptionisto:a.Parallelthephysicalflowofunitsofmerchandise.b.Offsetagainstrevenueanappropriatecostofgoodssold.c.Minimizeincometaxes.d.Maximizethereportedamountofnetincome.,Q6-2T-ShirtCityusesaperiodicinventorysystem.Duringthefirstyearofoperations,thecompanymadefourpurchasesofaparticularproduct.Eachpurchasewasfor500unitsandthepricespaidwere$9perunitinthefirstpurchase,$10perunitinthesecondpurchase,$12perunitinthethirdpurchase,and$13perunitinthefourthpurchase.Atyear-end,650oftheseunitsremainedunsold.ComputethecostofgoodssoldundertheFIFOmethodandLIFOmethodandLIFOmethod,respectively.,a.$13,700(FIFO)and$16,000(LIFO).b.$8,300(FIFO)and$6,000(LIFO).c.$16,000(FIFO)and$13,700(LIFO).d.$6,000(FIFO)and$8,300(LIFO).Q6-3AlliedProductsmaintainsalargeinventory.ThecompanyhasusedtheLIFOinventorymethodformanyyears,duringwhichthepurchasecostsofitsproductshaverisensubstantially.(Morethanoneofthefollowinganswersmaybecorrect.),a.Alliedwouldhavereportedahighernetincomeinpastyearsifithadbeenusingtheaverage-costmethod.b.AlliedsfinancialstatementsimplyalowerinventoryturnoverratethantheywouldifthecompanywereusingFIFO.c.IfAlliedweretoletitsinventoryfallfarbelownormallevels,thecompanysgrossprofitratewoulddecline.d.AlliedwouldhavepaidmoreincometaxesbeforeifithadbeenusingtheFIFOmethod.,Q6-4.Anitemofinventorypurchasedin1996for$25,00hasbeenincorrectlywrittendowntoacurrentreplacementcostof$17.50.Theitemiscurrentlysellingin1997for$50.00,itsnormalsellingprice.Whichoneofthefollowingstatementsiscorrect?a.Theincomefor1996isoverstated.b.Thecostofsalesfor1997willbeoverstated.C.Theincomefor1997willbeoverstated.d.Thedosinginventoryof1996isoverstated.,EXERCISES3p91,E6-1CalculatingcostofgoodsavailableThefollowinginformationisavailableforGrant,Inc.,for2004:Freightin$20000Purchasereturns80000Sellingexpense200000Endinginventory90000Thecostofgoodssoldisequalto700percentofsellingexpense.Requires:Calculatethecostofgoodsavailableforsale.,E6-2Periodicvs.perpetualinventoryWaxonCo.startedyear3with100unitsofinventorycosting$10perunit.Duringyear3thesummarytransactionslistedbelowaffectedWaxonsinventory.WaxonusestheFIFOcostflowassumptioninaccountingforitinventory.4/30/yr.3Purchases(200$11)$22009/20/yr.3Purchases(150$12)18005/10/yr.3Sales(220soldfor$15each)330011/15/yr.3Sales(100soldfor$16each)1600,Required:Makesummaryjournalentries,includingadjustingandclosingentries,forWaxonCo.under(a)theperiodicinventorysystemand(b)theperpetualinventorysystem.Comparetheadvantagesanddisadvantagesoftheperiodicandperpetualinventorysystems.,ChapterSeven,Long-termAssetsA.Keywords,phrases,andspecialtermsp105accumulateddepletion累计折耗accumulateddepreciation累计折旧acquisitioncost取得成本allocation分配amortization摊销capitalexpenditure资本性支出carryingvalue结转价值copyright版权declining-balancemethod双倍余额递减（折旧）法deliverycost运费depletion折耗depreciablecost可折旧成本,deterioration磨损disposalofplantasset固定资产的处置estimatedresidualvalue预计残值expectedusefullife预计使用年限fairmarketvalue公平市场价值；公允价值fixedasset固定资产freightcharge运费goodwill商誉incidentalcost杂项费用；附加费用initialcost初始成本installationcost安装费installment分期付款,intangibleasset无形资产legalfee法律费用listprice标价naturalresource自然资源obsolete过时offset抵消；补偿outofservice报废patent专利权productivecapacity生产能力proportionalallocation按比例分配,researchanddevelopment研究与开发revenueexpenditure收益性支出scrapvalue残值straight-linemethod直线（折旧）法sum-of-the-years