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

1、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. other cash and cash equivalents 其他现金及现金等价物2. short-term investments-short-term notes and bills 短期投资-短期票券3. short-term investments-government bonds 短期投资-政府债券4. short-term investments-corporate bonds 短期投资-公司债5. notes receivable-related parties 应收票据-关联方6. allowance

2、for doubtful accounts (provision for bad debts)-notes receivable应收票据坏账准备7. allowance for doubtful accounts (provision for bad debts)-accounts receivable应收账款坏账准备8. other receivables-related parties其他应收款-关联方9. materials and supplies in transit在途原材料10. provision for decline in the value of inventories存

3、货跌价准备11. excess VAT paid (or overpaid VAT) 留抵增值税12. restricted deposit受限制存款13. funds and long-term investments 基金及长期投资14. investment property 投资性房地产15. accumulated depreciation-buildings 累计折旧-房屋及建物16. accumulated depreciation-machinery 累计折旧-机(器)具17. accumulated depreciation-leasehold improvements 累计

4、折旧-经营租赁固定资产改良18. long-term notes , accounts receivables 长期应收票据及长期应收款款项19. short-term borrowings-employees 短期借款-员工20. short-term borrowings-related parties 短期借款-关联方21. short-term notes and bills payable应付短期票券22. other short-term notes and bills payable 其他应付短期票券23. discount on short-term notes and bil

5、ls payable 应付短期票券折价24. accounts payable-related parties 应付账款-关联方25. payables on land and building purchased 应付土地房屋款26. deferred tax liabilities 递延所得税负债27. other current liabilities-others 其他流动负债-其他28. premium(discount) on corporate bonds payable 应付公司债溢(折)价29. long-term loans payable-employees 长期借款-员

6、工30. long-term loans payable-related parties 长期借款-关联方31. long-term notes and accounts payable长期应付票据及长期应付款项32. Long-term notes and accounts payable-related parties 长期应付票据及长期应付款项-关联方33. accrued liabilities for land value appreciation tax 预提土地增值税34. other long-term liabilities-other其他长期负债-其他35. deferre

7、d tax liabilities 递延所得税负债36. stock dividends to be distributed待分配股票股利37. Paid-in capital 实收资本38. treasury stock 库存股39. Capital surplus 资本溢价40. Surplus reserves 盈余公积41. Undistributed profit 未分配利润42. Owners equity 所有者权益43. Comprehensive income 综合收益44. Other comprehensive income其他综合收益Difference on tran

8、slation of foreign currency financial statements 外币报表折算差45. retained earnings (accumulated deficit)未分配利润(或累积亏损)46. net income or loss for current period 本期损益47. unrealized loss on market value decline of long-term equity investments 长期股权投资跌价损失48. repair(s) and maintenance (expense )修理维护费49. manufact

9、uring overhead-outsourced委托加工费50. advertisement expense, advertisement广告费51. general and administrative expenses管理费用52. research and development expense 研发费用53. other general and administrative expenses其他管理及总务费用54. other research and development expenses 其他研究发展费用55. non-operating income (revenue) an

10、d expenses, other income(expense)营业外收入及费用56. investment income recognized under equity method 权益法下核算的投资收益57. gain on market price recovery of short-term investment 短期投资市价转回所得58. gain from price recovery of inventory 存货跌价回升利益59. other non-operating revenue-other items 其他营业外收入-其他60. investment loss re

11、cognized under equity method权益法下核算的投资损失61. unrealized loss on reduction of short-term investments to market 短期投资未实现跌价损失62. loss on disposal of investments 处分投资损失63. loss for market price decline and obsolete and slow-moving inventories 存货跌价及呆滞损失64. other non-operating expenses-other其他营业外支出-其他65. inc

12、ome tax expense (or benefit) 所得税费用(或利益)66. assets 资产67. current assets 流动资产68. cash on hand 库存现金69. cash at banks 银行存款70. cash in transit 在途现金71. short-term investment 短期投资72. short-term investments-stocks 短期投资-股票73. short-term investments-other短期投资-其他74. notes receivable 应收票据75. discounted notes re

13、ceivable 应收票据贴现76. other notes receivable 其他应收票据77. other receivables其他应收款78. income tax refund receivable 应收退税款79. other receivables-other 其他应收款-其他80. inventories存货81. merchandise inventory 商品存货82. consigned goods 寄销商品83. goods in transit 在途商品84. finished goods 产成品85. consigned finished goods 寄销产成_

14、品86. by-products副产品87. work in process 在产品88. work in process-outsourced委托加工在产品89. raw materials 原材料90. supplies 物料91. prepaid rents 预付租金92. other prepaid expenses 其他预付费用93. prepayments 预付款项94. prepayment for purchases 预付货款95. other prepayments其他预付款项96. other current assets其他流动资产97. VAT paid ( or in

15、put tax)进项税额98. temporary payments暂付款99. payment on behalf of others 代付款100. advances to employees 员工借支101. funds 基金102. long-term investments 长期投资103. long-term equity investments长期股权投资104. land 土地105. buildings 房屋及建物106. machinery and equipment 机(器)具及设备107. machinery 机(器)具108. leased assets 租赁资产10

16、9. leasehold improvements 租赁资产改良支出110. construction in progress 在建工程111. prepayment for equipment 预付购置设备款112. intangible assets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. organization costs开办费119. other intangibles其他无形资产120. other intangible assets-

17、other其他无形资产-其他121. other assets 其他资产122. deferred assets 递延资产123. deferred bond issuance costs债券发行成本124. long-term prepaid rent 长期预付租金125. long-term prepaid insurance 长期预付保险费126. other deferred assets 其他递延资产127. long-term notes receivable长期应收票据128. long-term accounts receivable长期应收款129. other long-t

18、erm receivables其他长期应收款项130. assets leased to others 出租资产131. refundable deposit存出保证金132. liabilities负债133. current liabilities流动负债134. short-term borrowings(debt)短期借款135. bank loan 银行借款136. short-term borrowings-other短期借款-其他137. commercial paper payable 应付商业本票138. bank acceptance 银行承兑汇票139. notes pa

19、yable 应付票据140. accounts payable 应付账款141. income taxes payable应付所得税142. accrued expenses 应付费用143. accrued payroll 应付薪金144. accrued rent payable应付租金145. accrued interest payable 应付利息146. accrued VAT payable应付增值税147. other accrued expenses payable其他应付费用148. other payables 其他应付款149. Payables on equipmen

20、t 应付设备款150. dividend payable 应付股利151. other payables-other其他应付款-其他152. advances 预收款项153. other advances 其他预收款154. other current liabilities其他流动负债155. VAT received(or output tax)销项税额156. temporary receipts暂收款157. long-term liabilities 长期负债158. corporate bonds payable 应付公司债159. long-term loans payable

21、 长期借款160. other long-term payables 其他长期应付款项161. accrued pension liabilities应计退休金负债162. other long-term liabilities其他长期负债163. other liabilities其他负债164. deferred liabilities递延负债165. deferred revenue 递延收益166. deposits received存入保证金167. non-controlling interest 少数股权168. operating revenue营业收入169. sales r

22、evenue 销货收入170. installment sales revenue分期付款销货收入171. sales return销售退回172. sales allowances 销售折让173. other operating revenue 其他营业收入174. operating costs 营业成本175. cost of goods sold销货成本176. installment cost of goods sold 分期付款销货成本177. purchases 进货178. purchase expenses进货费用179. materials purchased 进料180

23、. direct labor直接人工181. manufacturing overhead 制造费用182. indirect labor 间接人工183. rent expense, rent租金支出184. office supplies (expense)办公用品185. travelling expense, travel差旅费186. shipping expenses, freight运费187. postage (expenses)邮费188. packing expenses 包装费189. utilities (expense)水电费190. insurance (expen

24、se)保险费191. depreciation expense折旧费192. meal (expenses)餐费193. employee benefits/welfare职工福利194. training (expense)培训费195. indirect materials间接材料196. other manufacturing expenses其他制造费用197. operating expenses营运费用198. selling and marketing expenses营业（销售）费用199. payroll expense 人工成本200. rent expense, rent

25、租金支出201. professional service fees劳务费202. non-operating revenue 营业外收入203. interest revenue 利息收入204. investment income投资收益205. dividends income 股利收入206. foreign exchange gain 汇兑利益207. gain on disposal of assets处置资产收益208. other non-operating revenue其他营业外收入209. donation income 捐赠收入210. rent revenue/inc

26、ome租金收入211. commission revenue/income佣金收入212. gain on physical inventory count 存货盘盈213. gain on reversal of bad debts坏帐转回收益214. non-operating expenses 营业外支出215. interest expense 利息费用216. investment loss 投资损失217. foreign exchange loss 汇兑损失218. loss on disposal of assets处置资产损失219. loss on physical inv

27、entory count 存货盘亏220. non-controlling interest 非控制性权益221. Business combinations 企业合并222. Translation of foreign currencies 外币折算223. Investment properties 投资性房地产224. Goodwill 商誉225. Non-current assets held for sale 持有待售的非流动资产226. Financial instruments 金融工具227. Impairment of assets 资产减值准备228. Employee

28、 benefits 职工薪酬229. Provisions and contingent liabilities 预计负债及或有负债230. Revenue recognition 收入确认231. Government grants 政府补助232. Borrowing costs 借款费用233. Profit distributions to owners 利润分配234. Segment reporting 分部报告235. Financial assets held for trading 交易性金融资产236. Non-current assets due within one y

29、ear 一年内到期的非流动资产237. Available-for-sale financial assets 可供出售金融资产238. Held-to-maturity investments 持有至到期投资239. Long-term receivables 长期应收款240. Construction materials 工程物资241. Development costs 开发支出242. Long-term deferred expenses 长期待摊费用243. Provisions for impairment 资产减值准备244. Restricted assets 所有权受到

30、限制的资产245. Financial liabilities held for trading 交易性金融负债246. Employee benefits payable 应付职工薪酬247. Non-current liabilities due within one year 一年内到期的非流动负债248. Other current liabilities 其他流动负债249. Debentures payable 应付债券250. Long-term payables 长期应付款251. Special payables 专项应付款252. Provisions 预计负债253. O

31、ther non-current liabilities 其他非流动负债254. registered capital 注册资本255. Paid-in capital 实收资本256. Capital premiums 资本益价257. Salaries, bonuses, allowances 工资总额258. Due within 1 year (inclusive) 账龄一年内259. Offsetting 对冲260. under common control 同一控制下261. accounting policies 会计政策262. a jointly controlled enterprise 合营公司263. Associate 联营公司264. Specific reserve 专项储备265. Surplus reserveEnterprise expansion fund 盈余公积企业发展基金266. Staff and worke