2013年注会综合常见英语词汇一览
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 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses
管理费用 General and ad-ministrative expenses 财务费用 Financial expenses 投资收益 Investment income
其他业务收入 Other operating income 营业外收入 Non-operating income 补贴收入 Subsidy income
其他业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Income tax一、资产类 assets 现金 cash on hand
银行存款 cash in bank
其他货币资金 other cash and cash equivalent 短期投资 short-term investment
短期投资跌价准备 short-term investments falling price reserve 应收票据 notes receivable 应收股利 dividend receivable 应收利息 interest receivable 应收帐款 accounts receivable 坏帐准备 bad debt reserve 预付帐款 advance money
应收补贴款 cover deficit receivable from state subsidize 其他应收款 other notes receivable 在途物资 materials in transit 原材料 raw materials 包装物 wrappage
低值易耗品 low-value consumption goods 库存商品 finished goods
委托加工物资 work in process-outsourced
委托代销商品 trust to and sell the goods on a commission basis 受托代销商品 commissioned and sell the goods on a commission basis 存货跌价准备 inventory falling price reserve
分期收款发出商品 collect money and send out the goods by stages