福州译国译民会计类英语单词.pptVIP

会计类英语单词（4） 福州译国译民翻译公司 五、净利润(净亏损以“—”填列) Net profit ( - means loss) 加：年初未分配利润 Add: Retained profits 其他转入 Other transfer-in 六、可供分配的利润 Profit available for distribution( - means loss) 减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund 提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption 福州译国译民翻译公司 七、可供投资者分配的利润 Profit available for owners distribution 减：应付优先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料： Supplementary Information: 福州译国译民翻译公司 1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2. 自然灾害发生损失 Losses from natural disaster 3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies 4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates 5. 债务重组损失 Losses from debt restructuring 福州译国译民翻译公司 付款方法 mode of payment 现金付款 payment by cash/cash payment/payment by ready cash 以支票支付 payment by cheque 以汇票支付 payment by bill 以物品支付 payment in kind 付清/支付全部货款 payment in full/full payment 支付部分货款/分批付款 福州译国译民翻译公司 payment in part/part payment/partial payment 记帐付款/会计帐目内付款 payment on account 定期付款 payment on term 年分期付款 annual payment 月分期付款 monthly payment/monthly instalment 延滞付款 payment in arrear 预付货/先付 payment in advance/prepayment 延付货款 福州译国译民翻译公司 deferred payment 立即付款 prompt payment/immediate payment 暂付款 suspense payment 延期付款 delay in payment/extension of payment 支付票据 payment bill 名誉支付/干与付款 payment for honour/payment by intervention 结帐/清算/支付 settlement 分期付款 福州译国译民翻译公司 instalment 滞付/拖欠/尾数款未付 arrears 特许拖延付款日 days of grace 保证付款 del credere 付款 to pay/to make payment/to make effect p