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.docx

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.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

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.Staffandworke