注会英语单词汇总

1固定资产和无形资产固定资产Fixedasset无形资产Intangibleasset预定可使用状态Expectedconditionsforuse运费Freight装卸费Loadingfee具有融资性质Withfinancingnature实际上；生效Ineffect依照Accordingto/Inaccordancewith直线法Straightlinemethod工作量法Unitofproductionmethod双倍余额递减法Doubledecliningbalancemethod年数总和法Sumoftheyearsdigitsmethod累计折旧Accumulateddepreciation后续支出Subsequentexpenditure更新改造Transformationandrenovation修理费用Repairexpenditure管理费用Generalandadministrativeexpense销售费用Sellingexpense研究阶段Researchstage开发阶段Developmentstage摊销Amortization2确定Determine在建工程Constructioninprocess预计使用寿命Estimatedusefullife特许权Franchiseright保险费Insuranceexpense长期应付款Long-termpayable专利权Patent研究开发费用Researchanddevelopmentcost残值Residualvalue有形资产Tangibleasset投资性房地产投资性房地产Investmentproperty/realestates出租Rent资本增值Capitalappreciation土地使用权Landuseright建筑物Building存货Inventory成本模式Costmodel公允价值模式Fairvaluemodel会计政策变更Changesinaccountingpolicy转换；变换Conversion3资产减值可收回金额Recoverableamount经济利益Economicbenefit减值测试Impairmenttest公允价值Fairvalue处置费用Disposalexpense现值Present/Currentvalue净额Netamount增量成本Incrementalcost搬运费Carriageexpense/Truckage可销售状态Marketablestate所得税Incometax折现率Discountrate净现金流量Netcashflow营业利润Operatingprofit现金流出Cashoutflow使用寿命；使用期限Usefullife筹资活动Financingactivity通货膨胀率Inflationrate内部转移价格Internaltransferprice账面价值Bookvalue4减值损失Impairmentloss商誉Goodwill合并；并购Merger资产组Assetgroup生产线Productionline业务种类Businesstype决策Decisionmaking随意，任意Atwill总部资产Headquartersassets分配；分摊Apportion冲抵Chargeagainst与……成比例；与……相称Inproportionto被作为；当做……来看Betreatedas可决定的Determinable折现系数Discountfactor固定资产减值准备Provisionforimpairmentoffixedassets收入、费用和利润收入Revenue费用Expense利润Profit让渡；转移Transfer5风险和报酬Riskandreward有效的控制Effectivecontrolover流入Flowinto现金折扣Cashdiscount商业折扣Trade/Businessdiscount销售折让Salesallowances冲减；抵消Offset/chargeagainst资产负债表日后事项Eventsafterthebalancesheetdate销售退回Salesreturn视同买断方式Deemedasbuy-outs收取手续费方式Collectingcommissionexpensesmethod委托代销商品Goodsinconsignmentsale委托方Consignor受托方Consignee代销清单Consignmentlist分期收款销售商品Installmentsales退货可能性Possibilityofreturn退货期满Maturityofreturnperiod售后回购交易Salesandrepurchasetransaction提供劳务Renderingservices可靠地估计Reliablyestimate完工百分比法Percentage-of-completionmethod6结转Carryforward奖励积分Rewardpoints递延收益Deferredincome兑换积分Convertpoints建造合同Constructioncontract合同收入Contractrevenue合同预计损失Estimatedlossofcontract主营业务成本Costofsalesfromprincipalactivities财务费用Financialexpenses毛利率Grossprofitratio劳务成本Labourcosts长期应收款Long-termreceivables其他应付款Otherpayables销售商品收入Revenuefromsalesofgoods售后租回交易Saleandleasebacktransaction增值税Value-addedtax营业外支出Non-operatingexpenses营业外收入Non-operatingincome营业利润Operatingprofit净利润Netprofit或有事项7或有事项Contingencies预计负债Provision/Estimatedliabilities很可能Probable结果Outcome发生Occurrence概率Probability补偿金额Compensationamount亏损合同Onerouscontract最低净成本Lowestnetcost处罚Punish标的资产Underlyingassets非货币性资产交换和债务重组债务重组Debtrestructuring货币性资产Monetaryassets非货币性资产Non-monetaryassets非货币性资产交换Exchangeofnon-monetaryassets补价Boot应收账款Accountsreceivable应收票据Notesreceivable换出资产Assetssurrendered换入资产Assetsreceived8相关税费Relevanttax&expenses具有商业实质Beofcommercialnature债务人Debtor债权人Creditor清算；偿还Liquidation本金Principal重组债务的账面价值Bookvalueofdebttobereconstructed债务转为资本Debtconvertedintocapital面值Parvalue实收资本Paid-incapital资本公积Capitalreserve或有应付金额Contingentpayable或有应收金额Contingentreceivable应付账款Accountspayable坏账准备Baddebtprovision/Allowanceforbaddebt公平交易Arms-lengthtransaction借款费用借款费用Borrowingcost资本化期间Capitalizationperiod开始资本化Startcapitalization暂停资本化Suspendcapitalization9停止资本化Ceasecapitalization非正常中断Abnormallyinterrupt借款利息资本化金额Capitalizationamountofborrowinginterest专门借款Specificborrowing一般借款Generalborrowing长期借款Long-termloans利息费用Interestexpense利息收入Interestincome非流动性负债Non-currentliabilities资产支出加权平均数Weightedaverageofassetdisbursements资本化率Capitalizationrate加权平均利率Weightedaverageinterestrate外币借款汇兑差额Exchangedifferenceofforeigncurrencyborrowing应付利息Interestpayable应收利息Interestreceivable股份支付权益结算的股份支付Equity-settledshare-basedpayment行权Exercisetheright等待期Waitingperiod资产负债表日Balancesheetdate可行权权益工具Vestedequityinstrument10授予日Grantdate行权日Vestingdate现金结算的股份支付Cash-settledshare-basedpayment承担负债Assumeliability结算日Settlementdate集团股份支付Groupshare-basedpayment结算企业Settlemententity接受服务企业Entityreceivingservice股本/资本溢价Share/Capitalpremium所得税计税基础Taxbase可抵扣暂时性差异Deductibletemporarydifference应纳税暂时性差异Taxabletemporarydifference递延所得税负债Deferredtaxliability初始确认Initialrecognition会计利润Accountingprofit应纳税所得额Taxableincome税率Taxrate递延所得税资产Deferredtaxasset未来期间Futureperiod企业合并Businesscombination复核Review11所得税费用Incometaxexpense期末余额Closingbalance期初余额Openingbalance外币折算外币交易Foreigncurrencytransaction即期汇率Spotexchangerate交易发生日Transactiondate记账本位币Functionalcurrency即期汇率的近似汇率Approximateexchangerateofspotexchangerate外币货币性项目Foreignmonetaryitem外币非货币性项目Foreignnon-monetaryitem历史成本Historicalcost未分配利润Undistributedprofits外币报表折算差额Exchangedifferenceinforeigncurrencyfinancialstatement境外经营Foreignoperations会计政策、会计估计变更和差错更正会计政策Accountingpolicy会计估计Accountingestimate12会计估计变更Changeofaccountingestimate差错更正Correctionoferrors追溯调整法Retrospectiveadjustmentmethod追溯重述法Retrospectiverestatementmethod未来适用法Prospectiveapplicationmethod累积影响数Cumulativeamounts列报前期最早期初Openingbal