会计中英文词汇对照（2018新准则）.docxVIP

会计中英文词汇对照（2018新准则） 基本词汇 库存现金 Cash on hand 银行存款 Bank deposit 应收账款 Accounts receivable 预收账款 Advance from customers 应收利息 Interest receivable 应收股利 Dividend receivable 应收票据 Notes receivable 其他应收款 Other receivables 坏账准备 Bad debt provision 存货 Inventory 存货跌价准备Provision for decline in value of inventories 合同资产Contract asset 固定资产 Fixed assets 固定资产减值准备Provision for impairment of fixed assets 在建工程 Construction in progress 累计折旧 Accumulated depreciation 固定资产清理 Disposal of fixed assets 投资性房地产Investment property 债权投资 Debt investment 其他债权投资 Other debt investment 交易性金融资产 Held-for-trading financial assets 其他权益工具投资Other equity instrument investment 长期股权投资 Long-term equity investment 长期应收款 Long-term receivable 递延所得税资产 Deferred tax assets 持有待售资产/处置组Assets (or disposal groups) held for sale 应付账款 Accounts payable 预付账款 Prepaid accounts 应付职工薪酬 Employee compensation payable 应付利息 Interest payable 应交税费 Taxes payable 其他应付款 Other payables 合同负债 Contract liability 短期借款 Short-term loans 长期借款 Long-term loans 应付债券 Bond payable 可转换公司债券 Convertible bond 长期应付款 Long-term payable 递延所得税负债 Deferred tax liabilities 实收资本 Paid-in capital 股本 Share capital 股份期权 Share options 股本/资本溢价 Share/Capital premium 资本公积 Capital reserve 其他资本公积 Other capital reserve 盈余公积 Surplus reserve 其他综合收益 Other comprehensive income 营业收入 Revenue 营业成本 Cost of goods sold 税金及附加 Taxes and surcharges 营业利润 Operating profit 财务费用 Financial expenses 销售费用 Selling expenses 管理费用 General and administrative expenses 其他收益Other income 营业外收入 Non-operating income 营业外支出 Non-operating expenses 所得税费用 Income tax 净利润 Net profit 利润分配 Profit appropriation 法定盈余公积 Statutory surplus reserve 任意盈余公积 Discretionary surplus reserve 未分配利润 Undistributed profit 基本每股收益 Basic earnings per share 稀释每股收益 Diluted earnings per share 预计负债 Estimated liabilities 或有负债Contingent liabilities 经营租赁 Operating lease 融资租赁 Financing lease 承租人 Lessee 出租人 Lessor 租赁收入 Rental income 未实现融资收益 Unrealized financing income 未确认融资费用 Unsettled financing expenses 记账本位币 Functional currency 会计估计 Accounting