注会英语单词汇总(共17页).docx

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1、精选优质文档-倾情为你奉上固定资产和无形资产固定资产Fixed asset无形资产Intangible asset预定可使用状态Expected conditions for use运费Freight装卸费Loading fee具有融资性质With financing nature实际上；生效In effect依照According to/ In accordance with直线法Straight line method工作量法Unit of production method双倍余额递减法Double declining balance method年数总和法Sum of the year

2、s digits method累计折旧Accumulated depreciation后续支出Subsequent expenditure更新改造Transformation and renovation修理费用Repair expenditure管理费用General and administrative expense销售费用Selling expense研究阶段Research stage开发阶段Development stage摊销Amortization确定Determine在建工程 Construction in process预计使用寿命 Estimated useful lif

3、e特许权 Franchise right保险费Insurance expense长期应付款 Long-term payable专利权 Patent研究开发费用 Research and development cost残值 Residual value有形资产 Tangible asset投资性房地产投资性房地产Investment property/real estates出租Rent资本增值Capital appreciation土地使用权Land use right建筑物Building存货Inventory成本模式Cost model公允价值模式Fair value model会计政策

4、变更Changes in accounting policy转换；变换Conversion资产减值可收回金额Recoverable amount经济利益Economic benefit减值测试Impairment test公允价值Fair value处置费用Disposal expense现值Present/Current value净额Net amount增量成本Incremental cost搬运费Carriage expense/Truckage可销售状态Marketable state所得税Income tax折现率Discount rate净现金流量Net cash flow营业利润

5、Operating profit现金流出Cash outflow使用寿命；使用期限Useful life筹资活动Financing activity通货膨胀率Inflation rate内部转移价格Internal transfer price账面价值Book value减值损失Impairment loss商誉Goodwill合并；并购Merger资产组Asset group生产线Production line业务种类Business type决策Decision making随意，任意At will总部资产Headquarters assets分配；分摊Apportion冲抵Charge

6、against与成比例；与相称In proportion to被作为；当做来看Be treated as可决定的 Determinable 折现系数 Discount factor 固定资产减值准备 Provision for impairment of fixed assets 收入、费用和利润收入Revenue费用Expense利润Profit让渡；转移Transfer风险和报酬Risk and reward有效的控制Effective control over流入Flow into现金折扣Cash discount商业折扣Trade/Business discount销售折让Sales

7、allowances冲减；抵消Offset/charge against资产负债表日后事项Events after the balance sheet date销售退回Sales return视同买断方式Deemed as buy-outs收取手续费方式Collecting commission expenses method委托代销商品Goods in consignment sale委托方Consignor受托方Consignee代销清单Consignment list分期收款销售商品Installment sales退货可能性Possibility of return退货期满Maturi

8、ty of return period售后回购交易Sales and repurchase transaction提供劳务Rendering services可靠地估计Reliably estimate完工百分比法Percentage-of-completion method结转Carry forward奖励积分Reward points递延收益Deferred income兑换积分Convert points建造合同Construction contract合同收入Contract revenue合同预计损失Estimated loss of contract主营业务成本 Cost of s

9、ales from principal activities 财务费用 Financial expenses 毛利率 Gross profit ratio 劳务成本 Labour costs 长期应收款 Long-term receivables 其他应付款 Other payables 销售商品收入 Revenue from sales of goods 售后租回交易 Sale and lease back transaction 增值税 Value-added tax 营业外支出 Non-operating expenses 营业外收入 Non-operating income 营业利润

10、Operating profit 净利润 Net profit或有事项或有事项Contingencies预计负债Provision/Estimated liabilities很可能Probable结果Outcome发生Occurrence概率Probability补偿金额Compensation amount亏损合同Onerous contract最低净成本Lowest net cost处罚Punish标的资产Underlying assets非货币性资产交换和债务重组债务重组Debt restructuring货币性资产Monetary assets非货币性资产Non-monetary as

11、sets非货币性资产交换Exchange of non-monetary assets补价Boot应收账款Accounts receivable应收票据Notes receivable换出资产Assets surrendered换入资产Assets received相关税费Relevant tax & expenses具有商业实质Be of commercial nature债务人Debtor债权人Creditor清算；偿还Liquidation本金Principal重组债务的账面价值Book value of debt to be reconstructed债务转为资本Debt conver

12、ted into capital面值Par value实收资本Paid-in capital资本公积Capital reserve或有应付金额Contingent payable或有应收金额Contingent receivable应付账款 Accounts payable 坏账准备 Bad debt provision / Allowance for bad debt公平交易 Arms-length transaction 借款费用借款费用Borrowing cost资本化期间Capitalization period开始资本化Start capitalization暂停资本化Suspend

13、 capitalization停止资本化Cease capitalization非正常中断Abnormally interrupt借款利息资本化金额Capitalization amount of borrowing interest专门借款Specific borrowing一般借款General borrowing长期借款 Long-term loans 利息费用Interest expense利息收入Interest income非流动性负债 Non-current liabilities 资产支出加权平均数Weighted average of asset disbursements资

14、本化率Capitalization rate加权平均利率Weighted average interest rate外币借款汇兑差额Exchange difference of foreign currency borrowing应付利息 Interest payable 应收利息 Interest receivable 股份支付权益结算的股份支付Equity-settled share-based payment行权Exercise the right等待期Waiting period资产负债表日Balance sheet date可行权权益工具Vested equity instrumen

15、t授予日Grant date行权日Vesting date现金结算的股份支付Cash-settled share-based payment承担负债Assume liability结算日Settlement date集团股份支付Group share-based payment结算企业Settlement entity接受服务企业Entity receiving service股本/资本溢价 Share / Capital premium所得税计税基础 Tax base可抵扣暂时性差异 Deductible temporary difference应纳税暂时性差异 Taxable tempor

16、ary difference递延所得税负债 Deferred tax liability初始确认 Initial recognition会计利润 Accounting profit应纳税所得额 Taxable income税率 Tax rate递延所得税资产 Deferred tax asset未来期间 Future period企业合并 Business combination复核 Review所得税费用 Income tax expense期末余额 Closing balance 期初余额 Opening balance 外币折算外币交易Foreign currency transacti

17、on即期汇率Spot exchange rate交易发生日 Transaction date 记账本位币Functional currency即期汇率的近似汇率Approximate exchange rate of spot exchange rate外币货币性项目Foreign monetary item外币非货币性项目Foreign non-monetary item历史成本Historical cost未分配利润Undistributed profits外币报表折算差额Exchange difference in foreign currency financial statement

18、境外经营 Foreign operations 会计政策、会计估计变更和差错更正会计政策Accounting policy会计估计Accounting estimate会计估计变更Change of accounting estimate差错更正Correction of errors追溯调整法Retrospective adjustment method追溯重述法Retrospective restatement method未来适用法Prospective application method累积影响数Cumulative amounts列报前期最早期初Opening balance in

19、 previous period presentation财务报表Financial statements疏忽Oversight误解；曲解Misinterpretation资产负债表日后事项资产负债表日后事项Event after the balance sheet date/ Post balance sheet event董事会Board of directors资产负债表日后调整事项Adjusting events after the balance sheet date资产负债表日后非调整事项Non-adjusting events after the balance sheet da

20、te诉讼Litigation/ Lawsuit现时义务Present obligation仲裁Arbitration承诺Commitment披露Disclosure长期股权投资和企业合并长期股权投资Long-term equity investment初始计量Initial measurement同一控制下企业合并Merger/Business combination under the same control非同一控制下企业合并Merger/Business combination not under the same control初始投资成本Initial investment cos

21、t留存收益Retained earnings成本法Cost method投资方Investor被投资单位Investee共同控制Joint control重大影响Significant influence追加投资Additional investment收回投资；撤资Disinvestment投资收益Investment income权益法Equity method可辨认净资产Identifiable net assets可归属的Attributable净利润Net profit净亏损Net loss联营企业Associates合营企业Joint venture抵消Offset未实现内部交易损

22、益Unrealized profit or loss of internal transaction其他权益变动Changes in other equity合并方Combining party被合并方Combined party合并日Combining date对价Consideration直接相关费用Direct relevant expense审计费用Audit fee评估费用Appraisal fee法律服务费用Legal service fee债券Bond手续费Handling fee权益性证券溢价Premium of equity security购买日Acquisition/Pu

23、rchase date购买方Acquirer被购买方Acquiree合并成本Consolidation cost以供参考；备案For reference其他综合收益Other comprehensive income持续计算Continuous calculation通过多次交换交易分步实现的企业合并Business combination completed through multiple exchange transactions投资损失Investment loss合并财务报表合并范围Consolidation scope母公司Parent company子公司Subsidiary c

24、ompany会计账簿Accounting book合并财务报表Consolidated financial statement合并资产负债表Consolidated balance sheet 合并利润表Consolidated income statement 合并现金流量表Consolidated cash flow statement合并股东权益变动表Consolidated statement of changes in equity内部销售Internal sales少数股东权益Minority interests利润分配Profit appropriation/ distribut

25、ion股本Share capital年初余额Balance at the beginning of year年末余额Balance at the end of year财务报告Financial reporting任意盈余公积Discretionary surplus reserve法定盈余公积Statutory surplus reserve其他资本公积Other capital reserve购买子公司少数股权Acquisition of non-controlling interest in a subsidiary company不丧失控制权情况下处置部分对子公司投资Disposal

26、of partial interest in a subsidiary company without losing control丧失控制权情况下处置子公司的投资Disposal of partial interest in a subsidiary company with losing control每股收益基本每股收益Basic earnings per share归属于Attributable to普通股股东Ordinary shareholders发行在外普通股的加权平均数Weighted average number of ordinary shares outstanding 稀释每股收益Diluted earnings per share稀释性潜在普通股Diluted potential ordinary shares可转换公司债券Convertible corporate bonds公积金转增资本Reserves transferred to share capital拆股Share split并股Share consolidation认股权证 Share warrants股份期权Share options股票股利Share dividend专心-专注-专业