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[FECT高级考试] 会计学辅导)实用会计英语6

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发表于 2012-8-16 08:57:55 | 显示全部楼层 |阅读模式
  福利费 Employee benefits/welfare) v/ o* u( Y: u  ~$ z9 M  p( p) c/ }
  职工教育经费 Personnel education' H) @$ R$ l: j8 q4 h
  待业保险费 Unemployment insurance# O9 A/ ?& a' g% T8 L- A
  劳动保险费 Labour insurance- B5 L' J6 W0 [( f+ T
  医疗保险费 Medical insurance* M5 c5 l- D7 D" u9 _, h4 J0 D
  会议费 Coferemce
) ~3 P, R3 ]3 ]0 D! z  聘请中介机构费 Intermediary organs
4 M7 \8 Y+ d* N  咨询费 Consult fees
0 H0 x' [9 G: g3 v' u; w. L( `  诉讼费 Legal cost
3 a2 v" U+ h- K: S  业务招待费 Business entertainment
7 o* D6 I' ?& U  P8 D  技术转让费 Technology transfer fees
8 t9 c- S6 o4 z; w  矿产资源补偿费 Mineral resources compensation fees8 \6 ]! L) K, c- H
  排污费 Pollution discharge fees) g3 d% U/ a" X/ v; X7 w# {
  房产税 Housing property tax
+ F3 ]! b5 e2 O4 }  车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
; B$ F+ s' _% |( ^  土地使用税 Tenure tax
% P9 B1 i9 p) s' N1 e5 f0 O  印花税 Stamp tax; K, D: D8 d5 f5 H7 j- P7 p
  5503 财务费用 Finance charge5 V; K/ J7 T, E
  利息支出 Interest exchange
2 q; c4 [* Z" `- x8 p; q4 _  汇兑损失 Foreign exchange loss
' ^8 K: M$ {+ }% U" y  各项手续费 Charge for trouble
) {  v$ x5 E* x$ j1 B5 s1 m' \  各项专门借款费用 Special-borrowing cost; W/ K. m4 a  X6 ]/ P/ }
  5601 营业外支出 Nonbusiness expenditure
+ x" {: t, r% k! I  捐赠支出 Donation outlay
3 }5 X! y- H4 u0 {7 ~  减值准备金 Depreciation reserves1 a0 l$ \/ H1 ?, G
  非常损失 Extraordinary loss4 E1 _7 q0 D! O# D+ u
  处理固定资产净损失 Net loss on disposal of fixed assets9 h. s5 M/ }) E% o8 R! E$ X; o$ p; _
  出售无形资产损失 Loss on sales of intangible assets* [+ K& i- i0 |" g/ a
  固定资产盘亏 Fixed assets inventory loss7 k  x( w6 y5 y1 ~4 x
  债务重组损失 Loss on arrangement, n+ K4 s/ U! r/ T! o( N
  罚款支出 Amercement outlay# j: D$ X9 |. Z
  5701 所得税 Income tax# r, K; k3 f" Y
  以前年度损益调整 Prior year income adjustment
' `* X% a& c/ H5 H1 p- M$ O) K& ~  consistency 一贯性 substance over form 实质重于形式
9 m' h! h# T. c9 K; i$ g  materiality 重要性 prudence 谨慎性! `) w2 U* D) [6 N
  current asset 流动资产 non-current asset 非流动资产
0 |( z0 o# [# k$ b( i  round it up, round it down 四舍五入 contingent liability 或有负债
6 i7 D/ U6 [: j6 |' e# _  creditor 债权人 rendering of service 提供劳务 royalties 版税
0 T# U/ y# M: v  bonus share 分红股 redempte share 赎回股份 debenture 债券
. v  o; N4 A8 g8 q/ D1 }# ?  credit 贷方 depreciation 折旧 residual value 剩余价值7 y" q1 v" ?  l, R, L2 E2 N  \
  accounting treatment 会计处理 accrual concept 权责发生制概念
$ w' D, }' w# h3 I7 W* t" @- ^! P  net book value 账面净值 straight line method 直线法: j, E. m) B, F: `' g
  carrying amount 资产净值(资产-累计折旧-减值)9 E, V( L- g$ s6 B! z+ O& B
  rule of thumb 经验法 contribution margin 边际贡献
% }6 ^' e0 s- H; y5 W5 [4 v; ^" ^  deferred income 递延收入 finance lease 融资租赁9 A8 M  B/ e2 w2 R
  cash equivalents 现金等价物 operating lease 经营租赁7 j9 q" r. t8 `  A# U# A- j( Z# B
  capital appreciation 资本增值 amortization 分摊! [$ G/ G8 j/ c& g7 y
  incremental budget 增量预算 zero based budget 零基预算
6 X; y* G0 d; y3 H1 F. _, s  continuous budget 滚动预算 deferred tax 递延税款
* J, @4 k7 o; U  permanent difference 永久性差异 timing difference 时间性差异, n& f/ O4 V) F4 i6 h' b! T
  flow through method 应付税款法
/ `8 r  J% @" y9 y5 c0 f  events after balance sheet date 资产负债表日后事项6 ^: j$ `8 ^1 ~/ ~
  return on investment (ROI) 投资回报率" w- E% K; W* Y' x/ k3 q6 \* {
  profit before interest and tax 息税前利润& Z. d5 g' ]6 {- M
  profit margin 利润率 retrospective application 追溯调整法
* f; ~; w5 M& D1 k0 J  prospective application 未来适用法
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