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2015注冊會計(jì)師綜合階段考試專業(yè)術(shù)語（中英文）
商譽(yù) Goodwill
政府補(bǔ)助 Government grants
毛利率 Gross profit ratio
擔(dān)保 Guarantee
持有至到期投資 Held-to-maturity investment
歷史成本 Historical cost
可辨認(rèn)性 Identifiable
減值損失 Impairment loss
減值準(zhǔn)備 Impairment losses
利潤表 Income statement
所得稅 Income tax
間接法 Indirect method
保險(xiǎn)費(fèi) Insurance expense
無形資產(chǎn) Intangible assets
應(yīng)付利息 Interest payable
利率 Interest rate
應(yīng)收利息 Interest receivable
集團(tuán)內(nèi)部銷售 Inter-group sales
中期財(cái)務(wù)報(bào)表 Interim financial statements
存貨 Inventories
投資活動 Investing activities
投資成本 Investment cost
投資收益 Investment income
投資性房地產(chǎn) Investment property
合營企業(yè) Joint-venture
勞務(wù)成本 Labour costs
土地使用權(quán) Land use right
租賃 Lease
承租人 Lessee14
出租人 Lessor
負(fù)債 Liability/Liabilities
貸款 Loan
長期股權(quán)投資 Long-term equity investment
長期借款 Long-term loans
長期應(yīng)付款 Long-term payable
長期應(yīng)收款 Long-term receivables
少數(shù)股東權(quán)益 Minority interests
凈利潤 Net profits
非調(diào)整事項(xiàng) Non-adjusting events
非流動性負(fù)債 Non-current liabilities
營業(yè)外支出 Non-operating expenses
營業(yè)外收入 Non-operating income
經(jīng)營活動 Operating activities
經(jīng)營租賃 Operating lease
營業(yè)利潤 Operating profit
其他資本公積 Other capital reserve
其他綜合收益 Other comprehensive income
其他業(yè)務(wù)收入 Other operating income
其他應(yīng)付款 Other payables
其他應(yīng)收款 Other receivables
所有者權(quán)益 Owner’s equity
所有權(quán) Ownership
實(shí)收資本 Paid-in capital
專利權(quán) Patent
資產(chǎn)負(fù)債表日后事項(xiàng) Post balance sheet events
溢價(jià) Premium
預(yù)付款 Prepayment
現(xiàn)值 Present value
以前年度損益事項(xiàng) Prior year profit/loss adjustment
商品 Product
利潤 Profit
利潤分配 Profit appropriation
存貨跌價(jià)準(zhǔn)備 Provision for diminution in value of inventories
固定資產(chǎn)減值準(zhǔn)備 Provision for impairment of fixed assets
損失準(zhǔn)備 Provision for loss
采購成本 Purchase costs
報(bào)酬率 Rate of return
原材料 Raw materials
預(yù)收款項(xiàng) Receipts in advance
確認(rèn) Recognition/Recognize
可收回金額 Recoverable amount
可變現(xiàn)凈值 Recoverable value15
關(guān)聯(lián)交易 Related party transactions
關(guān)聯(lián)方 Related party(ies)
租賃收入 Rental income
重置成本 Replacement costs
回購 Repurchase
研究開發(fā)費(fèi)用 Research and development costs
殘值 Residual value
重組 Restructuring
追溯調(diào)整 Retrospective adjustments
銷售商品收入 Revenue from sales of goods
收入 Revenue/Income
職工薪酬 Salary costs
售后租回交易 Sale and lease back
主營業(yè)務(wù)收入 Sales from principal activities
銷售退回 Sales return
銷售額 Sales revenue
銷售稅 Sales tax
分部報(bào)告 Segment reporting
銷售費(fèi)用 Selling expenses
股本 Share capital
股份期權(quán) Share options
股本/資本溢價(jià) Share/Capital premium
所有者權(quán)益 Shareholders’ equity
短期借款 Short-term loans
專項(xiàng)應(yīng)付款 Special payables
現(xiàn)金流量表 Statement of cash flows
法定盈余公積 Statutory surplus reserve
盈余公積 Surplus reserves
有形資產(chǎn) Tangible assets
計(jì)稅基礎(chǔ) Tax basis
應(yīng)交稅費(fèi) Taxes payable
暫時(shí)性差異 Temporary differences
交易費(fèi)用 Transaction costs
可理解性 Understandability
未分配利潤 Undistributed profit/Retained earnings
會計(jì)估計(jì) Accounting estimates
會計(jì)分期 Accounting period
會計(jì)政策 Accounting policies
會計(jì)確認(rèn) Accounting recognition
會計(jì)處理 Accounting treatment
應(yīng)付賬款 Accounts payable
應(yīng)收賬款 Accounts receivable
累計(jì)折舊 Accumulated depreciation
調(diào)整事項(xiàng) Adjusting events
攤銷費(fèi)用 Amortization expense
公平交易 Arms-length transaction
資產(chǎn) Assets
資產(chǎn)減值損失 Assets impairment loss
聯(lián)營公司 Associates
可供出售金融資產(chǎn) Available-for-sale financial assets
壞賬準(zhǔn)備 Bad debt provision
年初余額 Balance at the beginning of year
年末余額 Balance at the end of year
資產(chǎn)負(fù)債表 Balance sheet
銀行存款 Bank deposit
基本每股收益 Basic earnings per share
應(yīng)收票據(jù) Bills receivable
賬面價(jià)值 Book value
借款費(fèi)用 Borrowing costs
企業(yè)合并 Business combination
營業(yè)稅金及附加 Business taxes and surcharges
計(jì)量 Calculation/Calculate
資本公積 Capital reserve
資本化 Capitalization/Capitalized
現(xiàn)金流量 Cash flows
庫存現(xiàn)金 Cash on hand
公允價(jià)值變動 Change in fair value
股東權(quán)益變動表 Changes in equity
可比性 Comparability
混合金融工具 Compound financial instruments
代銷商品 Consignment goods
合并資產(chǎn)負(fù)債表 Consolidated balance sheet12
合并利潤表 Consolidated income statement
合并股東權(quán)益變動表 Consolidated statement of changes in equity
建造合同 Construction contract
在建工程 Construction in progress
或有資產(chǎn) Contingent asset
或有負(fù)債 Contingent liability
可轉(zhuǎn)換公司債券 Convertible notes
會計(jì)差錯(cuò)更正 Correction of accounting errors
成本法 Cost method
主營業(yè)務(wù)成本 Cost of sales from principal activities
貸 Credit
貨幣計(jì)量 Currency measurement
流動資產(chǎn) Current assets
流動負(fù)債 Current liabilities
借 Debit
債務(wù)重組 Debt restructuring
遞延收益 Deferred income
遞延所得稅 Deferred tax
遞延所得稅資產(chǎn) Deferred tax assets
遞延所得稅負(fù)債 Deferred tax liabilities
折舊 Depreciation
稀釋每股收益 Diluted earnings per share
直接費(fèi)用 Direct costs
直接人工 Direct labour
直接材料 Direct materials
直接法 Direct method
披露 Disclosure
折現(xiàn)系數(shù) Discount factor
折現(xiàn)率 Discount rate
任意盈余公積 Discretionary surplus reserve
處置成本 Disposal costs
應(yīng)付股利 Dividend payable
應(yīng)收股利 Dividend receivable
應(yīng)付職工薪酬 Employee benefits payables
股權(quán)投資 Equity investment
權(quán)益法 Equity method
預(yù)計(jì)負(fù)債 Estimated liabilities/Provision
預(yù)計(jì)使用壽命 Estimated useful life
費(fèi)用 Expenses
公允價(jià)值 Fair value
融資租賃 Finance lease
金融資產(chǎn) Financial assets
交易性金融資產(chǎn) Financial assets held for trading 13
財(cái)務(wù)費(fèi)用 Financial expenses
金融工具 Financial instruments
金融負(fù)債 Financial liabilities
財(cái)務(wù)報(bào)告 Financial reporting
籌資活動 Financing activities
產(chǎn)成品 Finished products/goods
固定資產(chǎn) Fixed assets
固定資產(chǎn)清理 Fixed assets pending for disposal
境外經(jīng)營 Foreign operations
特許權(quán) Franchise right
記賬本位幣 Functional currency
公允價(jià)值變動收益/(損失) Gains/Losses on changes in fair value
管理費(fèi)用 General and administrative expenses
持續(xù)經(jīng)營 Going concern
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