福州译国译民会计类英语单词(2).ppt

会计类英语单词（2）,福州译国译民翻译公司 ,Fixed assets 固定资产 Share capital 股本 Directors interest 董事享有权益 Management contracts 管理合约 Auditor 审计师 Chairman 董事长 Auditors report审计师报告书 Certified public accountant注册会计师 Turnover营业额 General and administrative expenses日常与行政开支,福州译国译民翻译公司 ,Profit before income tax税前盈利 Income tax expense所得税费用 Attributable to 应得部分 Balance sheet资产负债表 Non-current asset非流动资产 Associate联营企业 Deferred income tax递延所得税 Current asset流动资产 Due from related companies关联公司应付款 Due to related companies应付关联公司款,福州译国译民翻译公司 ,Prepaid design fee 预付设计费 Equity and liability权益与负债 Accumulated deficits累计亏绌 Current liabilities流动负债 Accruals预提 Total equity and liabilities 权益与负债总额 Net current liabilities净流动负债 Total assets less current liabilities减流动负债后的总资产,福州译国译民翻译公司 ,Cash flow from operating activities经营现金流 Cash flows from investing activities 投资现金流 Cash flows from financing activities 融资现金流 Receivables应付款项 Payables应付款项 Cash and cash equivalents现金与现金等价物 Bank balance银行结余 Causeway Bay铜锣湾 The ultimate holding company 最终控股公司 In units of HK dollars以港元为记帐本位,福州译国译民翻译公司 ,Accounting policy会计政策 Hong Kong Financial Reporting Standards香港财务报告准则 Historical cost convention历史成本法 Fair value公平值 Consolidated and separate financial statement合并与个别财务报表 Carrying amount帐面值 Leasehold improvements租赁改良物 On a straight-line basis直线法 Property, plant and equipment地产，厂房与设备 Impairment of assets资产损坏,福州译国译民翻译公司 ,Operating lease经营租赁 Intangible assets隐形资产 Subsidiaries附属公司 Translation of foreign currency外币业务 Employee benefits员工福利 Bonus plan奖金计划 Credit risk信贷风险 Turnover营业额 Expenses by nature根据类型分类的开支 Operating lease运营租金 Depreciation of fixed assets固定资产折旧,福州译国译民翻译公司 ,Tax expense税务开支 Net book value净账面价值 Unlisted shares未上市股票 Directors emolument董事的薪水 Allowances津贴 commitments承付 unsecured 无担保 no fixed repayment terms无固定归还期限 effective rate实际利率 principal taxation rate主税率 liability method负债法,福州译国译民翻译公司 ,EXISTENCIAS：库存、存货、存量 EMISION OBLIGACIN：发行溢价、股本溢价 RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产持有人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是“准备金”的意思，SOC CONS我这里暂且理解为“特许公司”） RESULTADO SOCIEDAD DOMINANTE：控股公司损益 CUENTA DE RESULTADOS：损益帐目,福州译国译民翻译公司 ,CUENTA DE EXPLOTACIN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：库存成品或半成品变动 APROVISIONAMIENTOS：供给 INTERESES MINORITARIOS：少数人（少数派）的利益 Factoring / Titulizacin：Factoring是英语，应该是贷款保收, 应收帐款让售的意思。Titulizacin这个词我没有接触过，应该是命名的意思。,福州译国译民翻译公司 ,Dotacin al fondo de reversin：对归还资金的捐赠 RESULTADO PUESTA EN EQUIVALENCIA：等价损益 RTDO. NETO ENAJENACIN ACTIVOS NO CORRIENTES：非流动资产出让净损益（因为用的是RTDORESULTADO而不是BENEFICO，所以是损益而不是收益）,福州译国译民翻译公司 ,代购代销收入 buy consignment income. 处置前亏损的企业补贴收入 disposal of the loss before income subsidies enterprises. 非货币性交易收益 non-monetary transaction receipts. 用以前年度含量工资结余弥补利润 in the past year with the balance of wages up its profits. 结转的含量工资包干结余 the carry-over balance of responsibility for the content of wages.,福州译国译民翻译公司 ,赢余公存补亏 buyu surplus of the public. 利润归还投资 the return of investment profits. 单项留用的利润 individual retained profits. 以后年度税前利润弥补的亏损 annual pre-tax profits after irreparable loss. 其他非经常性损益 other non-recurring gains and losses.,福州译国译民翻译公司 ,合并价差 merger spreads. 固定资产减值准备 fixed assets for impairment. 待处理固定资产净损失 to be dealt with a net loss of fixed assets. 长期待摊费用 long-term prepaid expenses. 其他应缴款 other contributions. 其他应付款 other payments.,福州译国译民翻译公司 ,一年内到期的长期负债 due within one year of the long-term liabiliti