最新词典级会计英语词汇大全 卷3.docx

最新词典级会计英语词汇大全 卷3.docx

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最新词典级会计英语词汇大全卷3

最新词典级会计英语词汇大全卷3.txt有谁会对着自己的裤裆傻笑。

不敢跟他说话却一遍一遍打开他的资料又关上。

用了心旳感情，真旳能让人懂得很多事。

╮如果有一天,我的签名不再频繁更新,那便证明我过的很好。

9othercashandcashequivalents1118其它现金及约当现金

12short-terminvestments-short-termnotesandbills1122短期投资-短期票券

13short-terminvestments-governmentbonds1123短期投资-政府债券

14short-terminvestments-beneficiarycertificates1124短期投资-受益凭证

15short-terminvestments-corporatebonds1125短期投资-公司债

17allowanceforreductionofshort-terminvestmenttomarket1129备抵短期投资跌价损失

21notesreceivable-relatedparties1137应收票据-关系人

23allowanceforuncollectibleaccounts-notesreceivable1139备抵呆帐－应收票据

26installmentaccountsreceivable1142应收分期帐款

27accountsreceivable-relatedparties1147应收帐款-关系人

28allowanceforuncollectibleaccounts-accountsreceivable1149备抵呆帐－应收帐款

30forwardexchangecontractreceivable1181应收出售远汇款

31forwardexchangecontractreceivable-foreigncurrencies1182应收远汇款-外币

32discountonforwardex-changecontract1183买卖远汇折价

35otherreceivables-relatedparties1187其它应收款-关系人

37allowanceforuncollectibleaccounts-otherreceivables1189备抵呆帐-其它应收款

42allowanceforreductionofinventorytomarket1219备抵存货跌价损失

50materialsandsuppliesintransit1228在途原物料

51allowanceforreductionofinventorytomarket1229备抵存货跌价损失

64excessVATpaid（oroverpaidVAT）1282留抵税额

69certificateofdeposit-restricted1287受限制存款

71deferredforeignexchangelosses1292递延兑换损失

72owners'（stockholders'）currentaccount1293业主（股东）往来

75fundsandlong-terminvestments13基金及长期投资

77redemptionfund（orsinkingfund）1311偿债基金

78fundforimprovementandexpansion1312改良及扩充基金

85long-termrealestatein-vestments1323长期不动产投资

86cashsurrendervalueoflifeinsurance1324人寿保险现金解约价值

88allowanceforexcessofcostovermarketvalueoflong-terminvestments1329备抵长期投资跌价损失

89property,plant,andequipment14~15固定资产

95landimprovements-revaluationincrements1428土地改良物-重估增值

96accumulateddepreciation-landimprovements1429累积折旧-土地改良物

99buildings-revaluationincrements1438房屋及建物-重估增值

100accumulateddepreciation-buildings1439累积折旧-房屋及建物

103machinery-revaluationincrements1448机（器）具-重估增值

104accumulateddepreciation-machinery1449累积折旧-机（器）具

107accumulateddepreciation-leasedassets1519累积折旧-租赁资产

110accumulateddepreciation-leaseholdimprovements1529累积折旧-租赁权益改良

111constructioninprogressandprepaymentsforequipment156未完工程及预付购置设备款

114miscellaneousproperty,plant,andequipment158杂项固定资产

115miscellaneousproperty,plant,andequipment1581杂项固定资产

116miscellaneousproperty,plant,andequipment-revaluationincrements1588杂项固定资产-重估增值

117accumulateddepreciation-miscellaneousproperty,plant,andequipment1589累积折旧-杂项固定资产

121naturalresources-revaluationincrements1618天然资源-重估增值

122accumulateddepletion-naturalresources1619累积折耗-天然资源

152long-termnotes,accountsandoverduereceivables184长期应收票据及款项与催收帐款

156long-termnotes,accountsandoverduereceivables-relatedparties1847长期应收票据及款项与催收帐款-关系人

158allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables1849备抵呆帐-长期应收票据及款项与催收帐款

161assetsleasedtoothers-incrementalvaluefromrevaluation1858出租资产-重估增值

162accumulateddepreciation-assetsleasedtoothers1859累积折旧-出租资产

166certificateofdeposit-restricted1881受限制存款

174short-termborrowings-employees2115短期借款-员工

175short-termborrowings-relatedparties2117短期借款-关系人

177short-termnotesandbillspayable212应付短期票券

180othershort-termnotesandbillspayable2128其它应付短期票券

181discountonshort-termnotesandbillspayable2129应付短期票券折价

188accountspayable-relatedparties2147应付帐款-关系人

199forwardexchangecontractpayable2181应付购入远汇款

200forwardexchangecontractpayable-foreigncurrencies2182应付远汇款-外币

201premiumonforwardexchangecontract2183买卖远汇溢价

202payablesonlandandbuildingpurchased2184应付土地房屋款

207compensationpayabletodirectorsandsupervisors2193应付董监事酬劳

210salesrevenuereceivedinadvance2261预收货款

213long-termliabilities-currentportion227一年或一营业周期内到期长期负债

214corporatebondspayable-currentportion2271一年或一营业周期内到期公司债

215long-termloanspayable-currentportion2272一年或一营业周期内到期长期借款

216long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2273一年或一营业周期内到期长期应付票据及款项

217long-termnotesandaccountspayablestorelatedparties-currentportion2277一年或一营业周期内到期长期应付票据及款项-关系人

218otherlong-termlia-bilities-currentportion2278其它一年或一营业周期内到期长期负债

224deferredincometaxliabilities2291递延所得税负债

228othercurrentliabilities-others2298其它流动负债-其它

232premium（discount）oncorporatebondspayable2319应付公司债溢（折）价

236long-termloanspayable-employees2325长期借款-员工

237long-termloanspayable-relatedparties2327长期借款-关系人

239long-termnotesandaccountspayable233长期应付票据及款项

242long-termcapitalleaseliabilities2333长期应付租赁负债

243Long-termnotesandaccountspayable-relatedparties2337长期应付票据及款项-关系人

245accruedliabilitiesforlandvalueincrementtax234估计应付土地增值税

246estimatedaccruedlandvalueincrementaltaxpay-able2341估计应付土地增值税

250otherlong-termliabilities-other2388其它长期负债-其它

254deferredincometaxliabilities2814递延所得税负债

259miscellaneousliabilities-other2888杂项负债-其它

266stockdividendstobedistributed3114待分配股票股利

269paid-incapitalinexcessofpar321股票溢价

270paid-incapitalinexcessofpar-commonstock3211普通股股票溢价

271paid-incapitalinexcessofpar-preferredstock3212特别股股票溢价

272capitalsurplusfromassetsrevaluation323资产重估增值准备

273capitalsurplusfromassetsrevaluation3231资产重估增值准备

274capitalsurplusfromgainondisposalofassets324处分资产溢价公积

275capitalsurplusfromgainondisposalofassets3241处分资产溢价公积

276capitalsurplusfrombusinesscombination325合并公积

277capitalsurplusfrombusinesscombination3251合并公积

280otheradditionalpaid-incapital328其它资本公积

281additionalpaid-incapitalfrominvesteeunderequitymethod3281权益法长期股权投资资本公积

282additionalpaid-incapital-treasurystocktrans-actions3282资本公积-库藏股票交易

283retainedearnings（accumulateddeficit）33保留盈余（或累积亏损）

288improvementandexpansionreserve3322改良扩充准备

289specialreserveforredemptionofliabilities3323偿债准备

291retainedearnings-unappropriated（oraccumulateddeficit）335未分配盈余（或累积亏损）

294netincomeorlossforcurrentperiod3353本期损益

296unrealizedlossonmarketvaluedeclineoflong-termequityinvestments341长期股权投资未实现跌价损失

297unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失

298cumulativetranslationadjustment342累积换算调整数

299cumulativetranslationadjustments3421累积换算调整数

300netlossnotrecognizedaspensioncost343未认列为退休金成本之净损失

301netlossnotrecognizedaspensioncosts3431未认列为退休金成本之净损失

336chargesonpurchasedmerchandise5124进货折让

351repair（s）andmaintenance（expense）5157修缮费

355manufacturingoverhead-outsourced5163加工费

382repair（s）andmaintenance（expense）6157修缮费

383advertisementexpense,advertisement6159广告费

397general&administrativeexpenses62管理及总务费用

398general&administrativeexpenses625~628管理及总务费用

405repair（s）andmaintenance（expense）6257修缮费

406advertisementexpense,advertisement6259广告费

418researchanddevelopmentexpense6274研究发展费用

422othergeneralandadministrativeexpenses6288其它管理及总务费用

423researchanddevelopmentexpenses63研究发展费用

424researchanddevelopmentexpenses635~638研究发展费用

431repair（s）andmaintenance（expense）6357修缮费

441otherresearchanddevelopmentexpenses6378其它研究发展费用

443non-operatingrevenueandexpenses,otherincome（expense）7营业外收入及费用

448investmentincomerecognizedunderequitymethod7121权益法认列之投资收益

450gainonmarketpricerecoveryofshort-terminvestment7123短期投资市价回升利益

453gainondisposalofinvestments714处分投资收益

454gainondisposalofinvestments7141处分投资收益

463gainfrompricerecoveryofinventory7486存货跌价回升利益

465othernon-operatingrevenue-otheritems7488其它营业外收入-其它

470investmentlossrecog-nizedunderequitymethod7521权益法认列之投资损失

471unrealizedlossonreductionofshort-terminvestmentstomarket7523短期投资未实现跌价损失

474lossondisposalofinvestments754处分投资损失

475lossondisposalofinvestments7541处分投资损失

482lossformarketpricedeclineandobsoleteandslow-movinginventories7886存货跌价及呆滞损失

483othernon-operatingexpenses-other7888其它营业外费用-其它

484incometaxexpense（orbenefit）8所得税费用（或利益）

485incometaxexpense（orbenefit）81所得税费用（或利益）

486incometaxexpense（orbenefit）811所得税费用（或利益）

487incometaxexpense（orbenefit）8111所得税费用（或利益）

489gain（loss）fromdiscontinuedoperations91停业部门损益

490income（loss）fromoperationsofdiscontinuedsegments911停业部门损益-停业前营业损益

491income（loss）fromoperationsofdiscontinuedsegment9111停业部门损益-停业前营业损益

492gain（loss）fromdisposalofdiscontinuedsegments912停业部门损益-处分损益

493gain（loss）fromdisposalofdiscontinuedsegment9121停业部门损益-处分损益

497cumulativeeffectofchangesinaccountingprinciples93会计原则变动累积影响数

498cumulativeeffectofchangesinaccountingprinciples931会计原则变动累积影响数

499cumulativeeffectofchangesinaccountingprinciples9311会计原则变动累积影响数

1assets1资产

2currentassets11~12流动资产

3cashandcashequivalents111现金及约当现金

4cashonhand1111库存现金

5pettycash/revolvingfunds1112零用金/周转金

6cashinbanks1113银行存款

7cashintransit1116在途现金

8cashequivalents1117约当现金

10short-terminvestment112短期投资

11short-terminvestments-stock1121短期投资-股票

16short-terminvestments-other1128短期投资-其它

18notesreceivable113应收票据

19notesreceivable1131应收票据

20discountednotesreceivable1132应收票据贴现

22othernotesreceivable1138其它应收票据

24accountsreceivable114应收帐款

25accountsreceivable1141应收帐款

29otherreceivables118其它应收款

33earnedrevenuereceivable1184应收收益

34incometaxrefundreceivable1185应收退税款

36otherreceivables-ot