会计专用名词-英文

B保险费Insuranceexpense报酬率RateofreturnC财务报告Financialreporting财务费用Financialexpenses采购成本Purchasecosts残值Residualvalue产成品Finishedproducts/goods成本法Costmethod承租人Lessee持续经营Goingconcern持有至到期投资Held-to-maturityinvestment筹资活动Financingactivities出租人Lessor处置成本Disposalcosts存货Inventories存货跌价准备ProvisionfordiminutioninvalueofinventoriesD代销商品Consignmentgoods贷Credit贷款Loan担保Guarantee递延收益Deferredincome递延所得税Deferredtax递延所得税负债Deferredtaxliabilities递延所得税资产Deferredtaxassets短期借款Short-termloansF法定盈余公积Statutorysurplusreserve非流动性负债Non-currentliabilities非调整事项Non-adjustingevents费用Expenses分部报告Segmentreporting负债Liability/LiabilitiesG公平交易Arms-lengthtransaction公允价值Fairvalue公允价值变动Changeinfairvalue公允价值变动收益/（损失）Gains/Lossesonchangesinfairvalue股本Sharecapital股本/资本溢价Share/Capitalpremium股东权益变动表Changesinequity股份期权Shareoptions股权投资Equityinvestment固定资产Fixedassets固定资产减值准备Provisionforimpairmentoffixedassets固定资产清理Fixedassetspendingfordisposal关联方Relatedparty(ies)关联交易Relatedpartytransactions管理费用GeneralandadministrativeexpensesH合并股东权益变动表Consolidatedstatementofchangesinequity会计合并利润表Consolidatedincomestatement合并资产负债表Consolidatedbalancesheet合营企业Joint-venture坏账准备Baddebtprovision回购Repurchase混合金融工具Compoundfinancialinstruments或有负债Contingentliability或有资产Contingentasset货币计量CurrencymeasurementK会计差错更正Correctionofaccountingerrors会计处理Accountingtreatment会计分期Accountingperiod会计估计Accountingestimates会计确认Accountingrecognition会计政策Accountingpolicies可比性Comparability可变现净值Recoverablevalue可辨认性Identifiable可供出售金融资产Available-for-salefinancialassets可理解性Understandability可收回金额Recoverableamount可转换公司债券Convertiblenotes库存现金CashonhandJ基本每股收益Basicearningspershare集团内部销售Inter-groupsales计量Calculation/Calculate 计税基础Taxbasis记账本位币Functionalcurrency间接法Indirectmethod减值损失Impairmentloss减值准备Impairmentlosses建造合同Constructioncontract交易费用Transactioncosts交易性金融资产Financialassetsheldfortrading借Debit借款费用Borrowingcosts金融负债Financialliabilities金融工具Financialinstruments金融资产Financialassets经营活动Operatingactivities经营租赁Operatinglease净利润Netprofits境外经营ForeignoperationsL劳务成本Labourcosts累计折旧Accumulateddepreciation历史成本Historicalcost利率Interestrate利润Profit利润表Incomestatement利润分配Profitappropriation联营公司 Associates 流动负债Currentliabilities流动资产CurrentassetsM毛利率GrossprofitratioN年初余额Balanceatthebeginningofyear年末余额BalanceattheendofyearP披露DisclosureQ其他业务收入Otheroperatingincome其他应付款Otherpayables其他应收款Otherreceivables其他资本公积Othercapitalreserve其他综合收益Othercomprehensiveincome企业合并Businesscombination权益法Equitymethod确认Recognition/RecognizeR任意盈余公积Discretionarysurplusreserve融资租赁FinanceleaseS商品Product商誉Goodwill少数股东权益Minorityinterests实收资本Paid-incapital收入Revenue/Income售后租回交易Saleandleaseback损失准备Provisionforloss所得税Incometax所有权Ownership所有者权益Owner’sequity所有者权益Shareholders’equityT摊销费用Amortizationexpense特许权Franchiseright调整事项Adjustingevents投资成本Investmentcost投资活动Investingactivities投资收益Investmentincome投资性房地产Investmentproperty土地使用权LanduserightW未分配利润Undistributedprofit/Retainedearnings未实现融资收益Unrealizedcapitalgain无形资产IntangibleassetsX稀释每股收益Dilutedearningspershare现金流量Cashflows现金流量表Statementofcashflows现值Presentvalue销售额Salesrevenue销售费用Sellingexpenses销售商品收入Revenuefromsalesofgoods销售税Salestax销售退回SalesreturnY研究开发费用Researchanddevelopmentcosts以前年度损益事项Prioryearprofit/lossadjustment溢价Premium银行存款Bankdeposit盈余公积Surplusreserves营业利润Operatingprofit营业税金及附加Businesstaxesandsurcharges营业外收入Non-operatingincome营业外支出Non-operatingexpenses应付股利Dividendpayable应付利息Interestpayable应付账款Accountspayable应付职工薪酬Employeebenefitspayables应交税费Taxespayable应收股利Dividendreceivable应收利息Interestreceivable应收票据Billsreceivable应收账款Accountsreceivable有形资产Tangibleassets预付款Prepayment预计负债Estimatedliabilities/Provision预计使用寿命Estimatedusefullife预收款项Receiptsinadvance原材料RawmaterialsZ在产品Workinprogress在建工程Constructioninprogress暂时性差异Temporarydifferences增值税Value-addedtax债务重组Debtrestructuring长期股权投资Long-termequityinvestment长期借款Long-termloans长期应付款Long-termpayable长期应收款Long-termreceivables账面价值Bookvalue折旧Depreciation折现率Discountrate折现系数Discountfactor政府补助Governmentgrants直接材料Directmaterials直接法Directmethod直接费用Directcosts直接人工Directlabour职工薪酬Salarycosts中期财务报表Interimfinancialstatements重置成本Replacementcosts重组Restructuring主营业务成本Costofsalesfromprincipalactivities主营业务收入Salesfromprincipalactivities专利权Patent专项应付款Specialpayables追溯调整Retrospectiveadjustments资本公积Capitalreserve资本化Capitalization/Capitalized资产Assets资产负债表Balancesheet资产负债表日后事项Postbalancesheetevents资产减值损失Assetsimpairmentloss租赁Lease租赁收入Rentalincome