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第一课
财务会计导读
Glossary
accrual
basis
权责发生制
Asset
资产
balance
sheet
资产负债表
capital
adequacy
ratio
资本充足率
cash
basis
收付实现制
cash
flow
statement
现金流量表
double
entry
method
复式记账法
Expenses
费用
Fair
value
公允价值
financial
reports
财务报告
going
concern
持续经营
guarantee
担保
Historical
cost
历史成本
Impairment
减值
impairment
provision
减值准备
income
statement
利润表
Liabilities
负债
Maturity
到期
Net
realizable
value
可变现净值
Owners’
Equity
所有者权益
post-
amortization
costs
摊余成本
Present
value
现值
Profit
利润
Replacement
cost
重置成本
stewardship
受托责任
transferor
转出方
transferee
转入方
1.
资产类科目
Assets
现金:
Cash
and
cash
equivalents
银行存款:
Bank
deposit
应收账款:
Account
receivable
应收票据:
Notes
receivable
应收股利:
Dividend
receivable
应收利息:
Interest
receivable
其他应收款:
Other
receivables
原材料:
Raw
materials
在途物资:
Materials
in
transport
库存商品:
inventory
存货跌价准备:
provision
for
the
decline
in
value
of
inventories
坏账准备:
Allowance
for
doubtful
acounts
待摊费用:
Prepaid
expense
交易性金融资产:
Trading
financial
assets
持有至到期投资:
held-to-
maturity
investment
可供出售金融资产:
Available-for-
sale
financial
assets
短期投资:
Short-term
investment
长期股权投资:
Long-term
equity
investment
固定资产:
Fixed
assets
累计折旧:
Accumulated
depreciation
在建工程:
Construction-in-
process
固定资产减值准备:
provision
for
the
decline
in
value
of
fixed
assets
无形资产:
Intangible
assets
累计摊销:
Accumulated
amortization
商誉:
Goodwill
递延所得税资产:
deferred
tax
assets
(
DTA
)
2.
负债类
Liability
短期借款:
Short-
term
loans/
borrowing
长期借款:
Long-term
loans/
borrowing
预收账款:
advance
from
customers/
Deposit
received
应付票据:
Notes
payable
应付账款:
Account
payable
应付工资薪酬:
wages
payable
应付股利:
Dividends
payable
应付利息:
Interest
payable
应交税费:
Tax
payable
其他应付款:
Other
payables
递延所得税负债:
Deferred
tax
liabilities
3.
所有者权益类
OWNERS'
EQUITY
实收资本:
Paid-
in
capital
资本公积:
Additional
paid-in
capital
盈余公积:
Surplus
reserves
未分配利润:
Retained
earnings
4.
成本类科目
Cost
生产成本:
Manufacturing
Cost
制造费用:
Manufacturi
ng
overhead
劳务成本:
labor
costs
研发支出:
R
&
D
expenditure
5.
损益类
Profit
and
loss
主营业务收入:
Main
operating
revenue
其他业务收入:
Other
operating
revenue
营业外收入:
Non-
operating
income
投资收益:
Investment
income
产品销售收入:
sales
revenue
主营业务成本:
Main
operating
costs
p>
;
cost
of
goods
sold
/
cost
of
sales
其他业务支出:
Other
operating
costs
营业外支出:
Non-
operating
expenditure
销售费用:
Selling
expense
(
advertisement
)
管理费用:
General
and
administration
expense
(
G&A
expense
)
财务费用:
Finance
expense
公允价值变动损益:
Gain/lo
ss
of
the
change
of
fair
value
所得税:
Income
tax
第二课
流动资产
Glossary
Allowance
Method
备抵法
Bad
debts
坏账
Cash
现金
Cash
Discounts
现金折扣
Cash
Equivalents
现金等价物
consigned
goods
代销存货
Current
Asset
流动资产
Direct
Write-
Off
直接转销法
finished
products
完工产品
FIFO,
First-in-
first-out
先进先出法
general
and
administrative
expenses
管理费用
goods
in
transit
在途存货
Gross
Method
总价法
Inventory
存货
LIFO:
Last-in-
first-out
后进先出法
Maturity
到期
Merchandise
商品
Net
Method
净价法
NRV(Net
Realizable
Value)
可变现净值
Notes
Receivable
应收票据
Periodic
system
定期盘存
Perpetual
system
永续盘存
physical
count
盘点
purchase
costs
采购成本
Specific
Identification
个别认定法
the
provision
for
the
loss
on
decline
in
value
of
inventories
存货跌价准备
Trade
Discounts
商业折扣
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