注册会计师考试会计英语复习辅导(六)

负债类debts
短期借款short-termloan
应付票据notespayable
应付帐款accountspayable
预收帐款advancepayment
代销商品款consignorpayable
应付工资accruedpayroll
应付福利费accruedwelfarism
应付股利dividendspayable
应交税金taxpayable
其他应交款accruedotherpayments
其他应付款otherpayable
预提费用drawingexpensesinadvance
长期借款long-termloan
应付债券debenturepayable
长期应付款long-termpayable
递延税款deferredtax
住房周转金revolvingfundofhouse
三、所有者权益ownersequity
股本paid-upstock
资本公积capitalreserve
盈余公积surplusreserve
本年利润currentyearprofit
利润分配profitdistribution
四、成本类cost
生产成本costofmanufacture
制造费用manufacturingoverhead
五、损益类profitandloss（p/l）
主营业务收入primeoperatingrevenue
其他业务收入otheroperatingrevenue
折扣与折让discountandallowance
投资收益investmentincome
补贴收入subsidizerevenue
营业外收入non-operatingincome
主营业务成本operatingcost
主营业务税金及附加taxandassociatecharge
其他业务支出otheroperatingexpenses
存货跌价损失inventoryfallingpriceloss
营业费用operatingexpenses
管理费用generalandadministrativeexpenses
财务费用financialexpenses
营业外支出non-operatingexpenditure
所得税incometax
以前年度损益调整adjustedp/lforprioryear