會(huì)計(jì)常用英語系會(huì)-閱讀頁
2025-04-18 23:24本頁面
【正文】 and prepaid expenses 長期股權(quán)投資 longterm investment on stocks 長期債權(quán)投資 longterm investment on bonds 長期投資減值準(zhǔn)備 longterm investment depreciation reserve 固定資產(chǎn) fixed assets 累計(jì)折舊 accumulated depreciation 工程物資 project goods and material 在建工程 project under construction 固定資產(chǎn)清理 fixed assets disposal 無形資產(chǎn) intangible assets 開辦費(fèi) organization/preliminary expenses 長期待攤費(fèi)用 longterm deferred and prepaid expenses 待處理財(cái)產(chǎn)損溢 wait deal assets loss or ine 二、負(fù)債類 debts 短期借款 shortterm loan 應(yīng)付票據(jù) notes payable 應(yīng)付帳款 accounts payable 預(yù)收帳款 advance payment 代銷商品款 consignor payable 應(yīng)付工資 accrued payroll 應(yīng)付福利費(fèi) accrued welfarism 應(yīng)付股利 dividends payable 應(yīng)交稅金 tax payable 其他應(yīng)交款 accrued other payments 其他應(yīng)付款 other payable 預(yù)提費(fèi)用 drawing expenses in advance 長期借款 longterm loan 應(yīng)付債券 debenture payable 長期應(yīng)付款 longterm payable 遞延稅款 deferred tax 住房周轉(zhuǎn)金 revolving fund of house 三、所有者權(quán)益 owners equity 股本 paidup stock 資本公積 capital reserve 盈余公積 surplus reserve 本年利潤 current year profit 利潤分配 profit distribution 四、成本類 cost 生產(chǎn)成本 cost of manufacture 制造費(fèi)用 manufacturing overhead 五、損益類 profit and loss （p/l） 主營業(yè)務(wù)收入 prime operating revenue 其他業(yè)務(wù)收入 other operating revenue 折扣與折讓 discount and allowance 投資收益 investment ine 補(bǔ)貼收入 subsidize revenue 營業(yè)外收入 nonoperating ine 主營業(yè)務(wù)成本 operating cost 主營業(yè)務(wù)稅金及附加 tax and associate charge 其他業(yè)務(wù)支出 other operating expenses 存貨跌價(jià)損失 inventory falling price loss 營業(yè)費(fèi)用 operating expenses 管理費(fèi)用 general and administrative expenses 財(cái)務(wù)費(fèi)用 financial expenses 營業(yè)外支出 nonoperating expenditure 所得稅 ine tax 以前年度損益調(diào)整 adjusted p/l for prior year 6 / 6
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