2014注会职业能力测试专业术语中英文对照.doc

职业能力综合测试涉及的主要专业术语中英文对照表?? 会计 会计估计 Accounting estimates 会计分期 Accounting period 会计政策 Accounting policies 会计确认 Accounting recognition 会计处理 Accounting treatment 应付账款 Accounts payable 应收账款 Accounts receivable 累计折旧 Accumulated depreciation 调整事项 Adjusting events 摊销费用 Amortization expense 公平交易 Arms-length transaction 资产 Assets 资产减值损失 Assets impairment loss 联营公司? Associates? 可供出售金融资产 Available-for-sale financial assets 坏账准备 Bad debt provision 年初余额 Balance at the beginning of year 年末余额 Balance at the end of year 资产负债表 Balance sheet 银行存款 Bank deposit 基本每股收益 Basic earnings per share 应收票据 Bills receivable 账面价值 Book value 借款费用 Borrowing costs 企业合并 Business combination 营业税金及附加 Business taxes and surcharges 计量 Calculation/Calculate? 资本公积 Capital reserve 资本化 Capitalization/Capitalized 现金流量 Cash flows 库存现金 Cash on hand 公允价值变动 Change in fair value 股东权益变动表 Changes in equity 可比性 Comparability 混合金融工具 Compound financial instruments 代销商品 Consignment goods 合并资产负债表 Consolidated balance sheet 合并利润表 Consolidated income statement 合并股东权益变动表 Consolidated statement of changes in equity 建造合同 Construction contract 在建工程 Construction in progress 或有资产 Contingent asset 或有负债 Contingent liability 可转换公司债券 Convertible notes 会计差错更正 Correction of accounting errors 成本法 Cost method 主营业务成本 Cost of sales from principal activities 贷 Credit 货币计量 Currency measurement 流动资产 Current assets 流动负债 Current liabilities 借 Debit 债务重组 Debt restructuring 递延收益 Deferred income 递延所得税 Deferred tax 递延所得税资产 Deferred tax assets 递延所得税负债 Deferred tax liabilities 折旧 Depreciation 稀释每股收益 Diluted earnings per share 直接费用 Direct costs 直接人工 Direct labour 直接材料 Direct materials 直接法 Direct method 披露 Disclosure 折现系数 Discount factor 折现率 Discount rate 任意盈余公积 Discretionary surplus reserve 处置成本 Disposal costs 应付股利 Dividend payable 应收股利 Dividend receivable 应付职工薪酬 Employee benefits payables 股权投资 Equity investment 权益法 Equity method 预计负债 Estimated liabilities/Provision 预计使用寿命 Estimated useful life 费用 Expenses 公允价值 Fair value 融资租赁 Finance lease 金融资产 Finan