综合基础-财会英语灵全讲ckyy jyh.pdfVIP

Unit2Accounting

Topic1金融资产FinancialAssets

Topic2资产减值ImpairmentofAssets

Topic3收入Revenue

Topic4外币折算ForeignCurrencyTranslation

Topic5长期股权投资Long-termEquityInvestments

Topic6企业合并BusinessCombinations

资产负债表Balancesheet;

借Debit;

库存现金Cashonhand;

银行存款Bankdeposit;

预收款项Receiptsinadvance；

坏账准备Baddebtprovision;

流动资产Currentassets;

固定资产Fixedassets;

在建工程Constructioninprogress;

建造合同Constructioncontract;

累计折旧Accumulateddepreciation;

折旧Depreciation;

固定资产清理Disposaloffixedassets;

残值Residualvalue;

特许权Franchiseright;

专利权Patent;

土地使用权Landuseright;

递延所得税资产Deferredtaxassets;

贷Credit;

负债Liability/Liabilities;

流动负债Currentliabilities;

应付账款Accountspayable;

应付职工薪酬Employeebenefitspayables;

职工薪酬Salarycosts;

应付利息Interestpayable;

专项应付款Specialpayables;

其他应付款Otherpayables;

预付款项Prepayment;

短期借款Short-termloans;

非流动负债Non-currentliabilities;

可转换公司债券Convertiblebonds;

长期应付款Long-termpayable;

递延所得税负债Deferredtaxliabilities;

实收资本Paid-incapital;

股本Sharecapital;

Shareoptions;

股本/资本溢价Share/Capitalpremium;

资本公积Capitalreserve;

其他资本公积Othercapitalreserve;

利润表Incomestatement;

主营业务收入Salesfromprincipalactivities;

主营业务成本Costofsalesfromprincipalactivities;

营业税金及附加Businesstaxesandsurcharges;

其他业务收入Otheroperatingincome;

营业利润Operatingprofit;

费用Expenses;

财务费用Financialexpense;

借款费用Borrowingcosts;

销售费用Sellingexpenses；

用Generalandadministrativeexpenses;

营业外收入Non