国际商务师英语辅导：实用会计英语大全-城市网

国际商务师英语辅导：实用会计英语大全

作者:城市网来源:城市网学院更新日期：2013-5-5

     利润 Profits
    本年利润 Current year profits
    利润分配 Profit distribution
    其他转入 Other chengeover in
    提取法定盈余公积 Withdrawal legal surplus
    提取法定公益金 Withdrawal legal public welfare funds
    提取储备基金 Withdrawal reserve fund
    提取企业发展基金 Withdrawal reserve for business expansion
    提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund
    利润归还投资 Profits capitalizad on return of investment
    应付优先股股利 Preferred Stock dividends payable
    提取任意盈余公积 Withdrawal other #mon accumulation fund
    应付普通股股利 Common Stock dividends payable
    转作资本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）
    未分配利润 Undistributed profit
    四、成本类 Cost
    生产成本 Cost of manufacture
    基本生产成本 Base cost of manufacture
    辅助生产成本 Auxiliary cost of manufacture
    制造费用 Manufacturing overhead
    材料费 Materials
    管理人员工资 Executive Salaries
    奖金 Wages
    退职金 Retirement allowance
    补贴 Bonus
    外保劳务费 Outsourcing fee
    福利费 Employee benefits/welfare
    会议费 Coferemce
    加班餐费 Special duties
    市内交通费 Business traveling
    通讯费 Correspondence
    电话费 Correspondence
    水电取暖费 Water and Steam
    税费 Taxes and dues
    租赁费 Rent
    管理费 Maintenance
    车辆维护费 Vehicles maintenance
    油料费 Vehicles maintenance
    培训费 Education and training
    接待费 Entertainment
    图书、印刷费 Books and printing
    运费 Transpotation
    保险费 Insurance premium
    支付手续费 Commission
    杂费 Sundry charges
    折旧费 Depreciation expense
    机物料消耗 Article of consumption
    劳动保护费 Labor protection fees
    季节性停工损失 Loss on seasonality cessation
    劳务成本 Service costs
    五、损益类 Profit and loss
    收入 In#e
    业务收入 OPERATING INCOME
    主营业务收入 Prime operating revenue
    产品销售收入 Sales revenue
    服务收入 Service revenue
    其他业务收入 Other operating revenue
    材料销售 Sales materials
    代购代售
    包装物出租 Wrappage lease
    出让资产使用权收入 Remise right of assets revenue
    返还所得税 Reimbursement of in#e tax
    其他收入 Other revenue
    投资收益 Investment in#e
    短期投资收益 Current investment in#e
    长期投资收益 Long-term investment in#e
    计提的委托贷款减值准备 Withdrawal of entrust loans reserves
    补贴收入 Subsidize revenue
    国家扶持补贴收入 Subsidize revenue from country
    其他补贴收入 Other subsidize revenue
    营业外收入 NON-OPERATING INCOME
    非货币性交易收益 Non-cash deal in#e
    现金溢余 Cash overage
    处置固定资产净收益 Net in#e on disposal of fixed assets
    出售无形资产收益 In#e on sales of intangible assets
    固定资产盘盈 Fixed assets inventory profit
    罚款净收入 Net amercement in#e
    支出 Outlay
    业务支出 Revenue charges
    主营业务成本 Operating costs
    产品销售成本 Cost of goods sold
    服务成本 Cost of service
    主营业务税金及附加 Tax and associate charge
    营业税 Sales tax
    消费税 Consumption tax
    城市维护建设税 Tax for maintaining and building cities
    资源税 Resources tax
    土地增值税 Increment tax on land value
    其他业务支出 Other business expense
    销售其他材料成本 Other cost of material sale
    其他劳务成本 Other cost of service
    其他业务税金及附加费 Other tax and associate charge
    费用 Expenses
    营业费用 Operating expenses
    代销手续费 Consignment #mission charge
    运杂费 Transpotation
    保险费 Insurance premium
    展览费 Exhibition fees
    广告费 Advertising fees
    管理费用 Adminisstrative expenses
    职工工资 Staff Salaries
    修理费 Repair charge
    低值易耗摊销 Article of consumption
    办公费 Office allowance
    差旅费 Travelling expense
    工会经费 Labour union expenditure
    研究与开发费 Research and development expense
    福利费 Employee benefits/welfare
    职工教育经费 Personnel education
    待业保险费 Unemployment insurance
    劳动保险费 Labour insurance
    医疗保险费 Medical insurance
    会议费 Coferemce
    聘请中介机构费 Intermediary organs
    咨询费 Consult fees
    诉讼费 Legal cost
    业务招待费 Business entertainment
    技术转让费 Technology transfer fees
    矿产资源补偿费 Mineral resources #pensation fees
    排污费 Pollution discharge fees
    房产税 Housing property tax
    车船使用税 Vehicle and vessel usage license plate tax（VVULPT）
    土地使用税 Tenure tax
    印花税 Stamp tax
    财务费用 Finance charge
    利息支出 Interest exchange
    汇兑损失 Foreign exchange loss
    各项手续费 Charge for trouble
    各项专门借款费用 Special-borrowing cost
    营业外支出 Nonbusiness expenditure
    捐赠支出 Donation outlay
    减值准备金 Depreciation reserves
    非常损失 Extraordinary loss
    处理固定资产净损失 Net loss on disposal of fixed assets
    出售无形资产损失 Loss on sales of intangible assets
    固定资产盘亏 Fixed assets inventory loss
    债务重组损失 Loss on arrangement
    罚款支出 Amercement outlay
    所得税 In#e tax
    以前年度损益调整 Prior year in#e adjustment
    consistency 一贯性
    substance over form 实质重于形式
    materiality 重要性
    prudence 谨慎性
    current asset 流动资产
    non-current asset 非流动资产
    round it up, round it down 四舍五入
    contingent liability 或有负债
    creditor 债权人
    rendering of service 提供劳务
    royalties 版税
    bonus share 分红股
    redempte share 赎回股份
    debenture 债券
    credit 贷方
    depreciation 折旧
    residual value 剩余价值
    accounting treatment 会计处理
    accrual concept 权责发生制概念
    net book value 账面净值
    straight line method 直线法
    carrying amount 资产净值（资产－累计折旧－减值）
    rule of thumb 经验法
    contribution margin 边际贡献
    deferred in#e 递延收入
    finance lease 融资租赁
    cash equivalents 现金等价物
    operating lease 经营租赁
    capital appreciation 资本增值
    amortization 分摊
    incremental budget 增量预算
    zero based budget 零基预算
    continuous budget 滚动预算
    deferred tax 递延税款
    permanent difference 永久性差异
    timing difference 时间性差异
    flow through method 应付税款法
    events after balance sheet date 资产负债表日后事项
    return on investment （ROI）投资回报率
    profit before interest and tax 息税前利润
    profit margin 利润率 retrospective application 追溯调整法
    prospective application 未来适用法