注册会计师考试会计英语复习辅导(五)

主营业务收入Sales
主营业务成本Costofsales
主营业务税金及附加Salestax
营业费用Operatingexpenses
管理费用Generalandadministrativeexpenses
财务费用Financialexpenses
投资收益Investmentincome
其他业务收入Otheroperatingincome
营业外收入Non-operatingincome
补贴收入Subsidyincome
其他业务支出Otheroperatingexpenses
营业外支出Non-operatingexpenses
所得税Incometax一、资产类assets
现金cashonhand
银行存款cashinbank
其他货币资金othercashandcashequivalent
短期投资short-terminvestment
短期投资跌价准备short-terminvestmentsfallingpricereserve
应收票据notesreceivable
应收股利dividendreceivable
应收利息interestreceivable
应收帐款accountsreceivable
坏帐准备baddebtreserve
预付帐款advancemoney
应收补贴款coverdeficitreceivablefromstatesubsidize
其他应收款othernotesreceivable
在途物资materialsintransit
原材料rawmaterials
包装物wrappage
低值易耗品low-valueconsumptiongoods
库存商品finishedgoods
委托加工物资workinprocess-outsourced
委托代销商品trusttoandsellthegoodsonacommissionbasis
受托代销商品commissionedandsellthegoodsonacommissionbasis
存货跌价准备inventoryfallingpricereserve
分期收款发出商品collectmoneyandsendoutthegoodsbystages
待摊费用deferredandprepaidexpenses
长期股权投资long-terminvestmentonstocks
长期债权投资long-terminvestmentonbonds
长期投资减值准备long-terminvestmentdepreciationreserve
固定资产fixedassets
累计折旧accumulateddepreciation
工程物资projectgoodsandmaterial
在建工程projectunderconstruction
固定资产清理fixedassetsdisposal
无形资产intangibleassets
开办费organization/preliminaryexpenses
长期待摊费用long-termdeferredandprepaidexpenses
待处理财产损溢waitdealassetslossorincome