注会考试英文测试词汇整理(二)

来源:大家网 发布日期:2015-04-17 11:05
无形资产减值准备 Impairment of intangible assets
  长期待摊费用 Deferred assets
  未确认融资费用 Unrecognized finance fees
  其他长期资产 Other long term assets
  递延税款借项 Deferred assets debits
  应付票据 Notes payable
  应付帐款 Trade creditors
  预收帐款 Adanvances from customers
  代销商品款 Consignment-in payables
  其他应交款 Other payable to government
  其他应付款 Other creditors
  应付股利 Proposed dividends
  待转资产价值 Donated assets
  预计负债 Accrued liabilities
  应付短期债券 Short-term debentures payable
  其他流动负债 Other current liabilities
  预提费用 Accrued expenses
  应付工资 Payroll payable
  应付福利费 Welfare payable
  短期借款-抵押借款 Bank loans - Short term - pledged
  短期借款-信用借款 Bank loans - Short term - credit
  短期借款-担保借款 Bank loans - Short term - guaranteed
  一年内到期长期借款 Long term loans due within one year
  一年内到期长期应付款 Long term payable due within one year
  长期借款 Bank loans - Long term
  应付债券-债券面值 Bond payable - Par value
  应付债券-债券溢价 Bond payable - Excess
  应付债券-债券折价 Bond payable - Discount
  应付债券-应计利息 Bond payable - Accrued interest
  长期应付款 Long term payable
  专项应付款 Specific payable
  其他长期负债 Other long term liabilities
  应交税金-所得税 Tax payable - income tax
  应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - business tax
  应交税金-消费税 Tax payable - consumable tax
  应交税金-其他 Tax payable - others
  递延税款贷项 Deferred taxation credit
  股本 Share capital
  已归还投资 Investment returned
  利润分配-其他转入 Profit appropriation - other transfer in
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
  利润分配-提取储备基金 Profit appropriation - reserve fund
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
  利润分配-利润归还投资 Profit appropriation - return investment by profit
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
  期初未分配利润 Retained earnings, beginning of the year
  资本公积-股本溢价 Capital surplus - share premium
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
  资本公积-接受现金捐赠 Capital surplus - cash donation
  资本公积-股权投资准备 Capital surplus - investment reserve
  资本公积-拨款转入 Capital surplus - subsidiary
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation
  资本公积-其他 Capital surplus - others
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
  盈余公积-储备基金 Surplus reserve - reserve fund
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment
  主营业务收入 Sales