[财会考试]会计英语.docVIP

中英文会计词汇表 资产负债表 Balance Sheet 流动负债 current assets 货币资金 cash 短期投资 short-term investment 应收票据 notes receivable 应收股利 dividends receivable 应收利息 interest receivable 应收账款 accounts receivable 其他应收款 other receivables 预付账款 advances to suppliers 应收补贴款 subsidies receivable 存货 inventories 待摊费用 prepaid expenses 一年内到期的长期债权投资 long-term debt investment due within one year 其他流动资产 other current assets 流动资产合计 total current assets 长期投资 long-term investments 长期股权投资 long-term equity investments 长期债权投资 long-term debt investments 长期投资合计 total long-term investments 固定资产 fixed assets 固定资产原价 fixed assets - cost 减：累计折旧 less: accumulated depreciation 固定资产净值 fixed assets – net book value 减：固定资产减值准备 less: provision for impairment of fixed assets 固定资产净额 fixed assets - net 工程物资 construction materials 在建工程 construction in progress 固定资产清理 fixed assets disposal 固定资产合计 total fixed assets 无形资产及其他资产 intangible and other assets 无形资产 intangible assets 长期待摊费用 long-term prepayments 其他长期资产 other long-term assets 无形资产及其他资产合计 total intangible and other assets 递延税项 deferred taxes 递延税款借项 deferred tax asset 资产总计 total assets 利润表 Income Statement 主营业务收入 revenue from principal operations 主营业务成本 cost of sales 主营业务税金及附加 taxes and surcharges 主营业务利润 profit(loss) from principal operations 其他业务利润 profit(loss) from other operations 营业费用 operating expenses 管理费用 general and administrative expenses 财务费用 financial expenses 营业利润 operating profit(loss) 投资收益 investment income(loss) 补贴收入 subsidy income 营业外收入 non-operating income 营业外支出 non-operating expenses 利润总额 total profit 所得税 income tax 净利润 net profit(loss) 补充资料 supplementary information 出售、处置部门或被投资单位所得收益 自然灾害发生的损失 会计政策变更增加（或减少）利润总额 会计估计变更增加（或减少）利润总额 债务重组损失 increase/(decrease) in total profit due to significant change in accounting estimate 其他 others 利润分配表 Income Appropriation Statement 所有者权益增减表 Statement of Changes in Equity 实收资本 paid-in capital 年初余额 at beginning of year 本年增加数 increase during the year 资本公积转入 transferred from capital surplus 盈余公积转入 transferred from surplus reser