北注协综合英语词汇6科全部会计审计财管税法经济法战略说课材料.docx
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北注协综合英语词汇6科全部会计审计财管税法经济法战略说课材料.docx
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北注协综合英语词汇6科全部会计审计财管税法经济法战略说课材料
会计常用英语词汇
1.othercashandcashequivalents其他现金及现金等价物
2.short-terminvestments-short-termnotesandbills短期投资-短期票券
3.short-terminvestments-governmentbonds短期投资-政府债券
4.short-terminvestments-corporatebonds短期投资-公司债
5.notesreceivable-relatedparties应收票据-关联方
6.allowancefordoubtfulaccounts(provisionforbaddebts)-notesreceivable
应收票据坏账准备
7.allowancefordoubtfulaccounts(provisionforbaddebts)-accountsreceivable
应收账款坏账准备
8.otherreceivables-relatedparties其他应收款-关联方
9.materialsandsuppliesintransit在途原材料
10.provisionfordeclineinthevalueofinventories存货跌价准备
11.excessVATpaid(oroverpaidVAT)留抵增值税
12.restricteddeposit受限制存款
13.fundsandlong-terminvestments基金及长期投资
14.investmentproperty投资性房地产
15.accumulateddepreciation-buildings累计折旧-房屋及建物
16.accumulateddepreciation-machinery累计折旧-机(器)具
17.accumulateddepreciation-leaseholdimprovements累计折旧-经营租赁固定资产改
良
18.long-termnotes,accountsreceivables长期应收票据及长期应收款款项
19.short-termborrowings-employees短期借款-员工
20.short-termborrowings-relatedparties短期借款-关联方
21.short-termnotesandbillspayable应付短期票券
22.othershort-termnotesandbillspayable其他应付短期票券
23.discountonshort-termnotesandbillspayable应付短期票券折价
24.accountspayable-relatedparties应付账款-关联方
25.payablesonlandandbuildingpurchased应付土地房屋款
26.deferredtaxliabilities递延所得税负债
27.othercurrentliabilities-others其他流动负债-其他
28.premium(discount)oncorporatebondspayable应付公司债溢(折)价
29.long-termloanspayable-employees长期借款-员工
30.long-termloanspayable-relatedparties长期借款-关联方
31.long-termnotesandaccountspayable长期应付票据及长期应付款项
32.Long-termnotesandaccountspayable-relatedparties长期应付票据及长期应付
款项-关联方
33.accruedliabilitiesforlandvalueappreciationtax预提土地增值税
34.otherlong-termliabilities-other其他长期负债-其他
35.deferredtaxliabilities递延所得税负债
36.stockdividendstobedistributed待分配股票股利
37.Paid-incapital实收资本
38.treasurystock库存股
39.Capitalsurplus资本溢价
40.Surplusreserves盈余公积
41.Undistributedprofit未分配利润
42.Owner’sequity所有者权益
43.Comprehensiveincome综合收益
44.Othercomprehensiveincome其他综合收益
Differenceontranslationofforeigncurrencyfinancialstatements外币报表
折算差
45.retainedearnings(accumulateddeficit)未分配利润(或累积亏损)
46.netincomeorlossforcurrentperiod本期损益
47.unrealizedlossonmarketvaluedeclineoflong-termequityinvestments长
期股权投资跌价损失
48.repair(s)andmaintenance(expense)修理维护费
49.manufacturingoverhead-outsourced委托加工费
50.advertisementexpense,advertisement广告费
51.generalandadministrativeexpenses管理费用
52.researchanddevelopmentexpense研发费用
53.othergeneralandadministrativeexpenses其他管理及总务费用
54.otherresearchanddevelopmentexpenses其他研究发展费用
55.non-operatingincome(revenue)andexpenses,otherincome(expense)营业外收入
及费用
56.investmentincomerecognizedunderequitymethod权益法下核算的投资收益
57.gainonmarketpricerecoveryofshort-terminvestment短期投资市价转回所得
58.gainfrompricerecoveryofinventory存货跌价回升利益
59.othernon-operatingrevenue-otheritems其他营业外收入-其他
60.investmentlossrecognizedunderequitymethod权益法下核算的投资损失
61.unrealizedlossonreductionofshort-terminvestmentstomarket短期投资未
实现跌价损失
62.lossondisposalofinvestments处分投资损失
63.lossformarketpricedeclineandobsoleteandslow-movinginventories存
货跌价及呆滞损失
64.othernon-operatingexpenses-other其他营业外支出-其他
65.incometaxexpense(orbenefit)所得税费用(或利益)
66.assets资产
67.currentassets流动资产
68.cashonhand库存现金
69.cashatbanks银行存款
70.cashintransit在途现金
71.short-terminvestment短期投资
72.short-terminvestments-stocks短期投资-股票
73.short-terminvestments-other短期投资-其他
74.notesreceivable应收票据
75.discountednotesreceivable应收票据贴现
76.othernotesreceivable其他应收票据
77.otherreceivables其他应收款
78.incometaxrefundreceivable应收退税款
79.otherreceivables-other其他应收款-其他
80.inventories存货
81.merchandiseinventory商品存货
82.consignedgoods寄销商品
83.goodsintransit在途商品
84.finishedgoods产成品
85.consignedfinishedgoods寄销产成__________品
86.by-products副产品
87.workinprocess在产品
88.workinprocess-outsourced委托加工在产品
89.rawmaterials原材料
90.supplies物料
91.prepaidrents预付租金
92.otherprepaidexpenses其他预付费用
93.prepayments预付款项
94.prepaymentforpurchases预付货款
95.otherprepayments其他预付款项
96.othercurrentassets其他流动资产
97.VATpaid(orinputtax)进项税额
98.temporarypayments暂付款
99.paymentonbehalfofothers代付款
100.advancestoemployees员工借支
101.funds基金
102.long-terminvestments长期投资
103.long-termequityinvestments长期股权投资
104.land土地
105.buildings房屋及建物
106.machineryandequipment机(器)具及设备
107.machinery机(器)具
108.leasedassets租赁资产
109.leaseholdimprovements租赁资产改良支出
110.constructioninprogress在建工程
111.prepaymentforequipment预付购置设备款
112.intangibleassets无形资产
113.trademarks商标权
114.patents专利权
115.franchise特许权
116.copyright著作权
117.goodwill商誉
118.organizationcosts开办费
119.otherintangibles其他无形资产
120.otherintangibleassets-other其他无形资产-其他
121.otherassets其他资产
122.deferredassets递延资产
123.deferredbondissuancecosts债券发行成本
124.long-termprepaidrent长期预付租金
125.long-termprepaidinsurance长期预付保险费
126.otherdeferredassets其他递延资产
127.long-termnotesreceivable长期应收票据
128.long-termaccountsreceivable长期应收款
129.otherlong-termreceivables其他长期应收款项
130.assetsleasedtoothers出租资产
131.refundabledeposit存出保证金
132.liabilities负债
133.currentliabilities流动负债
134.short-termborrowings(debt)短期借款
135.bankloan银行借款
136.short-termborrowings-other短期借款-其他
137.commercialpaperpayable应付商业本票
138.bankacceptance银行承兑汇票
139.notespayable应付票据
140.accountspayable应付账款
141.incometaxespayable应付所得税
142.accruedexpenses应付费用
143.accruedpayroll应付薪金
144.accruedrentpayable应付租金
145.accruedinterestpayable应付利息
146.accruedVATpayable应付增值税
147.otheraccruedexpensespayable其他应付费用
148.otherpayables其他应付款
149.Payablesonequipment应付设备款
150.dividendpayable应付股利
151.otherpayables-other其他应付款-其他
152.advances预收款项
153.otheradvances其他预收款
154.othercurrentliabilities其他流动负债
155.VATreceived(oroutputtax)销项税额
156.temporaryreceipts暂收款
157.long-termliabilities长期负债
158.corporatebondspayable应付公司债
159.long-termloanspayable长期借款
160.otherlong-termpayables其他长期应付款项
161.accruedpensionliabilities应计退休金负债
162.otherlong-termliabilities其他长期负债
163.otherliabilities其他负债
164.deferredliabilities递延负债
165.deferredrevenue递延收益
166.depositsreceived存入保证金
167.non-controllinginterest少数股权
168.operatingrevenue营业收入
169.salesrevenue销货收入
170.installmentsalesrevenue分期付款销货收入
171.salesreturn销售退回
172.salesallowances销售折让
173.otheroperatingrevenue其他营业收入
174.operatingcosts营业成本
175.costofgoodssold销货成本
176.installmentcostofgoodssold分期付款销货成本
177.purchases进货
178.purchaseexpenses进货费用
179.materialspurchased进料
180.directlabor直接人工
181.manufacturingoverhead制造费用
182.indirectlabor间接人工
183.rentexpense,rent租金支出
184.officesupplies(expense)办公用品
185.travellingexpense,travel差旅费
186.shippingexpenses,freight运费
187.postage(expenses)邮费
188.packingexpenses包装费
189.utilities(expense)水电费
190.insurance(expense)保险费
191.depreciationexpense折旧费
192.meal(expenses)餐费
193.employeebenefits/welfare职工福利
194.training(expense)培训费
195.indirectmaterials间接材料
196.othermanufacturingexpenses其他制造费用
197.operatingexpenses营运费用
198.sellingandmarketingexpenses营业(销售)费用
199.payrollexpense人工成本
200.rentexpense,rent租金支出
201.professionalservicefees劳务费
202.non-operatingrevenue营业外收入
203.interestrevenue利息收入
204.investmentincome投资收益
205.dividendsincome股利收入
206.foreignexchangegain汇兑利益
207.gainondisposalofassets处置资产收益
208.othernon-operatingrevenue其他营业外收入
209.donationincome捐赠收入
210.rentrevenue/income租金收入
211.commissionrevenue/income佣金收入
212.gainonphysicalinventorycount存货盘盈
213.gainonreversalofbaddebts坏帐转回收益
214.non-operatingexpenses营业外支出
215.interestexpense利息费用
216.investmentloss投资损失
217.foreignexchangeloss汇兑损失
218.lossondisposalofassets处置资产损失
219.lossonphysicalinventorycount存货盘亏
220.non-controllinginterest非控制性权益
221.Businesscombinations企业合并
222.Translationofforeigncurrencies外币折算
223.Investmentproperties投资性房地产
224.Goodwill商誉
225.Non-currentassetsheldforsale持有待售的非流动资产
226.Financialinstruments金融工具
227.Impairmentofassets资产减值准备
228.Employeebenefits职工薪酬
229.Provisionsandcontingentliabilities预计负债及或有负债
230.Revenuerecognition收入确认
231.Governmentgrants政府补助
232.Borrowingcosts借款费用
233.Profitdistributionstoowners利润分配
234.Segmentreporting分部报告
235.Financialassetsheldfortrading交易性金融资产
236.Non-currentassetsduewithinoneyear一年内到期的非流动资产
237.Available-for-salefinancialassets可供出售金融资产
238.Held-to-maturityinvestments持有至到期投资
239.Long-termreceivables长期应收款
240.Constructionmaterials工程物资
241.Developmentcosts开发支出
242.Long-termdeferredexpenses长期待摊费用
243.Provisionsforimpairment资产减值准备
244.Restrictedassets所有权受到限制的资产
245.Financialliabilitiesheldfortrading交易性金融负债
246.Employeebenefitspayable应付职工薪酬
247.Non-currentliabilitiesduewithinoneyear一年内到期的非流动负债
248.Othercurrentliabilities其他流动负债
249.Debenturespayable应付债券
250.Long-termpayables长期应付款
251.Specialpayables专项应付款
252.Provisions预计负债
253.Othernon-currentliabilities其他非流动负债
254.registeredcapital注册资本
255.Paid-incapital实收资本
256.Capitalpremiums资本益价
257.Salaries,bonuses,allowances工资总额
258.Duewithin1year(inclusive)账龄一年内
259.Offsetting对冲
260.undercommoncontrol同一控制下
261.accountingpolicies会计政策
262.ajointlycontrolledenterprise合营公司
263.Associate联营公司
264.Specificreserve专项储备
265.Surplusreserve-Enterpriseexpansionfund盈余公积-企业发展基金
266.Staffandw
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