#大有学问#
财务英语 Fully Digitalized
Fully Digitalized Electronic Invoice
电子发票。Invoice 发票
Electronic 电子的
Electronic book 电子书
Electronic dictionary
Digitalized 数字化的
Digit数字 (名词)
My phone number contains 11 digits.
Digital数字的、数码的(形容词)
Digital camera ,digital signal数字信号。
Digitalize 数字化(动词)
It is necessary to digitalize the library.
Digitalized 数字化的(形容词)
The students like the digitalized library. 学生们喜欢数字化的图书馆。
Full (形容词)完全的,全面的,满的,饱的
He is full of energy.
I am full.
Full stop句号
Fully(副词)完全地,全面地
I fully understand your concern.
政府补助 Government Grant
一、重要词汇
Government grant
Grants related to income与收益相关的政府补助
Grants related to asset 与资产相关的政府补助
Grant 授予,给予(动词)
Grant 补助(名词)
Deferred income 递延收益
Defer 延期、推迟(动词)
Deferred 延期的
Non-operating income 营业外收入
Operating 经营的
二、解析
Government Grant 政府补助
Government,政府。
Grant作为动词,解释为授予,给予。
俄罗斯同意给予他政治庇护。
Russiahas agreed to grant him political asylum.
Grant
A:I’m sure that the payment was made last week.
A:我确定上个星期,钱已经付了。
B:Don’t take it for granted. Please check it again.
Take it for granted
Don’t take it for granted
Related
第一种,与收益相关的政府补助,Grants related to income.
第二种,与资产相关的政府补助,Grants related to asset.
Income 收入、收益
Asset 资产
related 相关的
Relationship 关系、关联(名词)
The relationship between colleagues has been improved after the team building.
经过这次团队建设之后,同事之间的关系改善了。
Deferred Income 递延收益
Defer 延期、推迟(动词)
Deferred延期的(形容词)
The sales manager wants to defer the meeting.
销售经理想推迟会议。
Deferred income 递延收益。
Non-operating income 营业外收入
Operating经营的
Non-operating 非经营的(Non 是否定)
Non-operating income营业外收入。
三、账务处理
与收益相关的政府补助Grants related to income
第一种:补偿以前期间的损失,这种情况,收到钱的时候,直接计入营业外收入,分录如下
Dr: Cash
Cr:Non-operating income
第二种:补偿以后期间的损失,这种情况,收到钱的时候,先计入递延收益,分录如下
收到钱
Dr: Cash
Cr: Deferred income
将来发生费用或损失的时候
Dr: Deferred income
Cr: Non-operating income
与资产相关的政府补助Grants related to Asset
收到钱
Dr: Cash
Cr: Deferred income
资产折旧期间
Dr: Deferred income
Cr: Non-operating income
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