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      學(xué)習(xí)啦>學(xué)習(xí)英語(yǔ)>專業(yè)英語(yǔ)>金融英語(yǔ)>

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      時(shí)間: 若木631 分享

        下面是學(xué)習(xí)啦小編整理的注冊(cè)會(huì)計(jì)師考試??加⒄Z(yǔ)詞匯, 希望對(duì)大家有幫助。

        短期投資 short-term investment

        短期投資跌價(jià)準(zhǔn)備 short-term investments falling price reserve

        應(yīng)收票據(jù) notes receivable

        應(yīng)收股利 dividend receivable

        應(yīng)收利息 interest receivable

        應(yīng)收帳款 accounts receivable

        壞帳準(zhǔn)備 bad debt reserve

        預(yù)付帳款 advance money

        應(yīng)收補(bǔ)貼款 cover deficit receivable from state subsidize

        其他應(yīng)收款 other notes receivable

        在途物資 materials in transit

        原材料 raw materials

        包裝物 wrappage

        低值易耗品 low-value consumption goods

        庫(kù)存商品 finished goods

        委托加工物資 work in process-outsourced

        委托代銷商品 trust to and sell the goods on a commission basis

        受托代銷商品 commissioned and sell the goods on a commission basis

        存貨跌價(jià)準(zhǔn)備 inventory falling price reserve

        分期收款發(fā)出商品 collect money and send out the goods by stages

        待攤費(fèi)用 deferred and prepaid expenses

        長(zhǎng)期股權(quán)投資 long-term investment on stocks

        長(zhǎng)期債權(quán)投資 long-term investment on bonds

        長(zhǎng)期投資減值準(zhǔn)備 long-term investment depreciation reserve

        遞延稅款貸項(xiàng) Deferred taxation credit

        股本 Share capital

        已歸還投資 Investment returned

        利潤(rùn)分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in

        利潤(rùn)分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve

        利潤(rùn)分配-提取法定公益金 Profit appropriation - statutory welfare reserve

        利潤(rùn)分配-提取儲(chǔ)備基金 Profit appropriation - reserve fund

        利潤(rùn)分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund

        利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund

        利潤(rùn)分配-利潤(rùn)歸還投資 Profit appropriation - return investment by profit

        利潤(rùn)分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends

        利潤(rùn)分配-提取任意盈余公積 Profit appropriation - other surplus reserve

        利潤(rùn)分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends

        利潤(rùn)分配-轉(zhuǎn)作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

        期初未分配利潤(rùn) Retained earnings, beginning of the year

        資本公積-股本溢價(jià) Capital surplus - share premium

        資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve

        資本公積-接受現(xiàn)金捐贈(zèng) Capital surplus - cash donation

        資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve

        資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary

        資本公積-外幣資本折算差額 Capital surplus - foreign currency translation

        資本公積-其他 Capital surplus - others

        盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve

        盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve

        盈余公積-法定公益金 Surplus reserve - statutory welfare reserve

        盈余公積-儲(chǔ)備基金 Surplus reserve - reserve fund

        盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund

        盈余公積-利潤(rùn)歸還投資 Surplus reserve - reture investment by investment

        主營(yíng)業(yè)務(wù)收入 Sales

        主營(yíng)業(yè)務(wù)成本 Cost of sales

        主營(yíng)業(yè)務(wù)稅金及附加 Sales tax

        營(yíng)業(yè)費(fèi)用 Operating expenses

        管理費(fèi)用 General and ad-ministrative expenses

        財(cái)務(wù)費(fèi)用 Financial expenses

        投資收益 Investment income

        其他業(yè)務(wù)收入 Other operating income

        營(yíng)業(yè)外收入 Non-operating income

        補(bǔ)貼收入 Subsidy income

        其他業(yè)務(wù)支出 Other operating expenses

        營(yíng)業(yè)外支出 Non-operating expenses

        所得稅 Income tax一、資產(chǎn)類 assets

        現(xiàn)金 cash on hand

        銀行存款 cash in bank

        其他貨幣資金 other cash and cash equivalent

      注冊(cè)會(huì)計(jì)師考試??加⒄Z(yǔ)詞匯

      短期投資 short-term investment 短期投資跌價(jià)準(zhǔn)備 short-term investments falling price reserve 應(yīng)收票據(jù) notes receivable 應(yīng)收股利 dividend receivable 應(yīng)收利息 interest receivable 應(yīng)收帳款 accounts receivable 壞帳準(zhǔn)備 bad
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