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1、會計類英語單詞（2）,,福州譯國譯民翻譯公司 www.ygym.org,Fixed assets 固定資產(chǎn) Share capital 股本 Directors interest 董事享有權(quán)益 Management contracts 管理合約 Auditor 審計師Chairman 董事長Auditors report審計師報告書 Certified public accountant注冊會計師Turnover營業(yè)額General and administrative expenses日常與行政開支,福州譯國譯民翻譯公司 www.ygym.org,Profit before income t
2、ax稅前盈利Income tax expense所得稅費用Attributable to 應(yīng)得部分Balance sheet資產(chǎn)負(fù)債表Non-current asset非流動資產(chǎn)Associate聯(lián)營企業(yè)Deferred income tax遞延所得稅Current asset流動資產(chǎn)Due from related companies關(guān)聯(lián)公司應(yīng)付款 Due to related companies應(yīng)付關(guān)聯(lián)公司款,福州譯國譯民翻譯公司 www.ygym.org,Prepaid design fee 預(yù)付設(shè)計費Equity and liability權(quán)益與負(fù)債Accumulated defici
3、ts累計虧絀Current liabilities流動負(fù)債Accruals預(yù)提Total equity and liabilities 權(quán)益與負(fù)債總額Net current liabilities凈流動負(fù)債Total assets less current liabilities減流動負(fù)債后的總資產(chǎn),福州譯國譯民翻譯公司 www.ygym.org,Cash flow from operating activities經(jīng)營現(xiàn)金流Cash flows from investing activities 投資現(xiàn)金流Cash flows from financing activities 融資現(xiàn)金流R
4、eceivables應(yīng)付款項Payables應(yīng)付款項Cash and cash equivalents現(xiàn)金與現(xiàn)金等價物Bank balance銀行結(jié)余Causeway Bay銅鑼灣The ultimate holding company 最終控股公司In units of HK dollars以港元為記帳本位,福州譯國譯民翻譯公司 www.ygym.org,Accounting policy會計政策Hong Kong Financial Reporting Standards香港財務(wù)報告準(zhǔn)則Historical cost convention歷史成本法Fair value公平值Consolid
5、ated and separate financial statement合并與個別財務(wù)報表Carrying amount帳面值Leasehold improvements租賃改良物On a straight-line basis直線法Property, plant and equipment地產(chǎn)，廠房與設(shè)備Impairment of assets資產(chǎn)損壞,福州譯國譯民翻譯公司 www.ygym.org,Operating lease經(jīng)營租賃Intangible assets隱形資產(chǎn)Subsidiaries附屬公司Translation of foreign currency外幣業(yè)務(wù)Emplo
6、yee benefits員工福利Bonus plan獎金計劃Credit risk信貸風(fēng)險Turnover營業(yè)額Expenses by nature根據(jù)類型分類的開支Operating lease運營租金Depreciation of fixed assets固定資產(chǎn)折舊,福州譯國譯民翻譯公司 www.ygym.org,Tax expense稅務(wù)開支Net book value凈賬面價值Unlisted shares未上市股票Directors emolument董事的薪水Allowances津貼commitments承付unsecured 無擔(dān)保no fixed repayment term
7、s無固定歸還期限effective rate實際利率principal taxation rate主稅率liability method負(fù)債法,福州譯國譯民翻譯公司 www.ygym.org,EXISTENCIAS：庫存、存貨、存量EMISION OBLIGACIN：發(fā)行溢價、股本溢價RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一體化或財產(chǎn)持有人特許公司儲備（這個詞組里縮寫太多，我也猜不太出具體什么意思，RVAS也可能是“準(zhǔn)備金”的意思，SOC CONS我這里暫且理解為“特許公司”）RESULTADO SOCIEDAD DOMINANTE：控股公
8、司損益CUENTA DE RESULTADOS：損益帳目,福州譯國譯民翻譯公司 www.ygym.org,CUENTA DE EXPLOTACIN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：庫存成品或半成品變動APROVISIONAMIENTOS：供給INTERESES MINORITARIOS：少數(shù)人（少數(shù)派）的利益Factoring / Titulizacin：Factoring是英語，應(yīng)該是貸款保收, 應(yīng)收帳款讓售的意思。Titulizacin這個詞我沒有接觸過，應(yīng)該是命名的意思。,福州譯國譯民翻譯公司 www.ygym.org,Dotaci
9、n al fondo de reversin：對歸還資金的捐贈RESULTADO PUESTA EN EQUIVALENCIA：等價損益RTDO. NETO ENAJENACIN ACTIVOS NO CORRIENTES：非流動資產(chǎn)出讓凈損益（因為用的是RTDORESULTADO而不是BENEFICO，所以是損益而不是收益）,福州譯國譯民翻譯公司 www.ygym.org,代購代銷收入buy consignment income. 處置前虧損的企業(yè)補貼收入disposal of the loss before income subsidies enterprises. 非貨幣性交易收益non
10、-monetary transaction receipts. 用以前年度含量工資結(jié)余彌補利潤 in the past year with the balance of wages up its profits. 結(jié)轉(zhuǎn)的含量工資包干結(jié)余the carry-over balance of responsibility for the content of wages.,福州譯國譯民翻譯公司 www.ygym.org,贏余公存補虧buyu surplus of the public. 利潤歸還投資the return of investment profits. 單項留用的利潤individual
11、 retained profits. 以后年度稅前利潤彌補的虧損annual pre-tax profits after irreparable loss. 其他非經(jīng)常性損益other non-recurring gains and losses.,福州譯國譯民翻譯公司 www.ygym.org,合并價差merger spreads. 固定資產(chǎn)減值準(zhǔn)備fixed assets for impairment.待處理固定資產(chǎn)凈損失to be dealt with a net loss of fixed assets. 長期待攤費用 long-term prepaid expenses. 其他應(yīng)繳款
12、other contributions. 其他應(yīng)付款other payments.,福州譯國譯民翻譯公司 www.ygym.org,一年內(nèi)到期的長期負(fù)債due within one year of the long-term liabilities. 遞延稅款貸項deferred tax credits. 外幣報表折算差額foreign currency translation differences statements. 未處理資產(chǎn)損失untreated asset losses,福州譯國譯民翻譯公司 www.ygym.org,Thank you,福州譯國譯民翻譯公司 www.ygym.org,
福州譯國譯民會計類英語單詞.ppt
