注会主要专业术语中英文对照表.docx

职业能力综合测试涉及的主要专业术语中英文对照表 会计 会计估计 Acco un ti ng estimates 会计分期 Accounting period 会计政策 Acco un ti ng policies 会计确认 Acco unting recog niti on 会计处理 Acco un ti ng treatme nt 应付账款 Acco unts payable 应收账款 Acco unts receivable 累计折旧 Accumulated depreciatio n 调整事项 Adjust ing eve nts 摊销费用 Amortizati on expe nse 公平交易 Arms-le ngth tran sact ion 资产 Assets 资产减值损失 Assets impairme nt loss 联营公司？ Associates? 可供出售金融资产 Available-for-sale finan cial assets 坏账准备 Bad debt provisi on 年初余额 Bala nee at the beg inning of year 年末余额 Bala nee at the end of year 资产负债表 Bala nee sheet 银行存款 Bank deposit 基本每股收益 Basic earnings per share 应收票据 Bills receivable 帐面价值 Book value 借款费用 Borrow ing costs 企业合并 Busin ess comb in atio n 营业税金及附加 Busin ess taxes and surcharges 计量 Calculatio n/Calculate? 资本公积 Capital reserve 资本化 Capitalizati on/Capitalized 现金流量 Cash flows 库存现金 Cash on hand 公允价值变动 Change in fair value 股东权益变动表 Chan ges in equity  可比性 Comparability 混合金融工具 Compo und finan cial in strume nts 代销商品 Con sig nment goods 合并资产负债表 Con solidated bala nee sheet 合并利润表 Con solidated in come stateme nt 合并股东权益变动表 Con solidated stateme nt of cha nges in equity 建造合同 Con struct ion con tract 在建工程 Con struct ion in progress 或有资产 Con ti ngent asset 或有负债 Con ti ngent liability 可转换公司债券 Con vertible no tes 会计差错更正 Correcti on of acco un ti ng errors 成本法 Cost method 主营业务成本 Cost of sales from prin cipal activities 贷 Credit 货币计量 Curre ncy measureme nt 流动资产 Current assets 流动负债 Curre nt liabilities 借 Debit 债务重组 Debt restructuri ng 递延收益 Deferred in come 递延所得税 Deferred tax 递延所得税资产 Deferred tax assets 递延所得税负债 Deferred tax liabilities 折旧 Depreciati on 稀释每股收益 Diluted earnings per share 直接费用 Direct costs 直接人工 Direct labour 直接材料 Direct materials 直接法 Direct method 披露 Disclosure 折现系数 Disco unt factor 折现率 Disco unt rate 任意盈余公积 Discreti onary surplus reserve 攵卜置成本 Disposal costs  应付股利 Divide nd payable 应收股利 Divide nd receivable 应付职工薪酬 Employee ben efits payables 股权投资 Equity in vestme nt 权益法 Equity method 预计负债 Estimated liabilities/Provisio n