会计学辅导)实用会计英语6

会计考友

　　福利费 Employee benefits/welfare
# _. E1 @, A) p* M1 r　　职工教育经费 Personnel education
" o  Q0 S* v) T% t　　待业保险费 Unemployment insurance
　　劳动保险费 Labour insurance
7 W' |! _2 e7 N5 x1 F' {  p　　医疗保险费 Medical insurance
2 G) O9 `) y, D2 g8 ~& K+ H　　会议费 Coferemce
5 T- }3 U6 f: z$ k% {6 t7 j0 A　　聘请中介机构费 Intermediary organs
　　咨询费 Consult fees
( s: `- E: L' `0 f! e" T# }: S　　诉讼费 Legal cost
　　业务招待费 Business entertainment
  x6 E/ ~6 f( _  ?8 @3 h　　技术转让费 Technology transfer fees
, l! o4 ]/ n' ?# N　　矿产资源补偿费 Mineral resources compensation fees
　　排污费 Pollution discharge fees
" x4 q+ e& l  C. F　　房产税 Housing property tax
8 V. q+ h, O% k: x2 G# z# E　　车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
　　土地使用税 Tenure tax
　　印花税 Stamp tax
+ K* |7 t2 a2 q: A5 I　　5503 财务费用 Finance charge
- e2 u1 C7 S( T$ k　　利息支出 Interest exchange
. u. `, H& |5 c　　汇兑损失 Foreign exchange loss
% t4 j+ S- U5 d2 N/ S　　各项手续费 Charge for trouble
　　各项专门借款费用 Special-borrowing cost
　　5601 营业外支出 Nonbusiness expenditure
　　捐赠支出 Donation outlay
- W2 X; J8 Q$ [% a  T　　减值准备金 Depreciation reserves
　　非常损失 Extraordinary loss
　　处理固定资产净损失 Net loss on disposal of fixed assets
8 r. W& C8 v' [  n# D" s* `  B　　出售无形资产损失 Loss on sales of intangible assets
　　固定资产盘亏 Fixed assets inventory loss
3 V  P% G2 l4 Y& w4 ~& ]% f　　债务重组损失 Loss on arrangement
1 Z8 V: @7 \: k3 ]. t' Z3 h　　罚款支出 Amercement outlay
　　5701 所得税 Income tax
　　以前年度损益调整 Prior year income adjustment
6 W# Z" @' u, e. ^　　consistency 一贯性 substance over form 实质重于形式
. r" j  D& `& J- ?3 {% q( E" t/ d) [　　materiality 重要性 prudence 谨慎性
7 J# z  Y8 u6 ~7 B　　current asset 流动资产 non-current asset 非流动资产
# `# Q6 Z( R( L2 s; }" S" Y7 e　　round it up, round it down 四舍五入 contingent liability 或有负债
9 G' O* \# H& y1 n  w6 O* o5 S　　creditor 债权人 rendering of service 提供劳务 royalties 版税
# I* l" v" z: r& ]9 G: s' c　　bonus share 分红股 redempte share 赎回股份 debenture 债券
% m; m$ b9 I0 E　　credit 贷方 depreciation 折旧 residual value 剩余价值
　　accounting treatment 会计处理 accrual concept 权责发生制概念
& G( f, u+ `4 @9 A) S: M; d　　net book value 账面净值 straight line method 直线法
5 G" F2 ^; m5 J( b$ z$ Q) ?　　carrying amount 资产净值（资产－累计折旧－减值）
　　rule of thumb 经验法 contribution margin 边际贡献
　　deferred income 递延收入 finance lease 融资租赁
　　cash equivalents 现金等价物 operating lease 经营租赁
　　capital appreciation 资本增值 amortization 分摊
　　incremental budget 增量预算 zero based budget 零基预算
　　continuous budget 滚动预算 deferred tax 递延税款
/ z8 b; w: Q  i' k2 R( R8 O　　permanent difference 永久性差异 timing difference 时间性差异
　　flow through method 应付税款法
　　events after balance sheet date 资产负债表日后事项
* Y+ e. _% w, I2 c2 p4 Y　　return on investment (ROI) 投资回报率
  r3 f5 V7 ~" p9 B! j0 x; g　　profit before interest and tax 息税前利润
6 T2 \0 L" g. j- o  |2 r$ o' M　　profit margin 利润率 retrospective application 追溯调整法
% U) ~  S* @4 ^. |) V　　prospective application 未来适用法