會(huì)計(jì)詞匯

字號(hào):

其它資產(chǎn) other assets
    遞延資產(chǎn) deferred assets
    債券發(fā)行成本 deferred bond issuance costs
    長(zhǎng)期預(yù)付租金 long-term prepaid rent
    長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance
    遞延所得稅資產(chǎn) deferred income tax assets
    預(yù)付退休金 prepaid pension cost
    其它遞延資產(chǎn) other deferred assets
    閑置資產(chǎn) idle assets
    閑置資產(chǎn) idle assets
    長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables
    長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable
    長(zhǎng)期應(yīng)收帳款 long-term accounts receivable
    催收帳款 overdue receivables
    長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties
    其它長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables
    備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
    出租資產(chǎn) assets leased to others
    出租資產(chǎn) assets leased to others
    出租資產(chǎn) -重估增值 assets leased to others - incremental value from revaluation
    累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others
    存出保證金 refundable deposit
    資本公積- 庫(kù)藏股票交易 additional paid-in capital - treasury stock trans-actions
    保留盈余(或累積虧損)
    如需轉(zhuǎn)載,請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』
    http;//www.FanE.cn retained earnings (accumulated deficit)
    如需轉(zhuǎn)載,請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』
    http;//www.FanE.cn
    法定盈余公積 legal reserve
    法定盈余公積 legal reserve
    特別盈余公積 special reserve
    意外損失準(zhǔn)備 contingency reserve
    改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve
    償債準(zhǔn)備 special reserve for redemption of liabilities
    其它特別盈余公積 other special reserve
    未分配盈余(或累積虧損)
    如需轉(zhuǎn)載,請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』
    http;//www.FanE.cn retained earnings-inappropriate (or accumulated deficit)
    如需轉(zhuǎn)載,請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』
    http;//www.FanE.cn
    累積盈虧 accumulated profit or loss
    前期損益調(diào)整 prior period adjustments
    本期損益 net income or loss for current period
    雜項(xiàng)資產(chǎn) miscellaneous assets
    受限制存款 certificate of deposit - restricted
    雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other
    負(fù)債 liabilities
    ~ 流動(dòng)負(fù)債 current liabilities
    短期借款 short-term borrowings(debt)
    如需轉(zhuǎn)載,請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』
    http;//www.FanE.cn
    銀行透支 bank overdraft
    銀行借款 bank loan
    短期借款 -業(yè)主 short-term borrowings - owners
    短期借款 -員工 short-term borrowings - employees
    短期借款 -關(guān)系人 short-term borrowings- related parties
    短 期借款 -其它 short-term borrowings - other
    應(yīng)付短期票券 short-term notes and bills payable
    應(yīng)付商業(yè)本票 commercial paper payable
    銀行承兌匯票 bank acceptance
    其它應(yīng)付短期票券 other short-term notes and bills payable
    應(yīng)付短期票券折價(jià) discount on short-term notes and bills payable
    應(yīng)付票據(jù) notes payable
    應(yīng)付票據(jù) notes payable
    應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties
    其它應(yīng)付票據(jù) other notes payable
    應(yīng)付帳款 accounts pay able
    應(yīng)付帳款 -關(guān)系人 accounts payable - related parties
    應(yīng)付所得稅 income taxes payable
    應(yīng)付所得稅 income tax payable
    應(yīng)付費(fèi)用 accrued expenses
    應(yīng)付薪工 accrued payroll
    應(yīng)付租金 accrued rent payable
    應(yīng)付利息 accrued interest payable
    應(yīng)付營(yíng)業(yè)稅 accrued VAT payable
    應(yīng)付稅捐 -其它 accrued taxes payable- other
    其它應(yīng)付費(fèi)用 other accrued expenses payable
    ~ 其它應(yīng)付款 other payables
    應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable
    應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currencies
    買賣遠(yuǎn)匯溢價(jià) premium on forward exchange contract
    應(yīng)付土地房屋款 payables on land and building purchased
    應(yīng)付設(shè)備款 Payables on equipment
    其它應(yīng)付款 -關(guān)系人 other payables - related parties 應(yīng)付股利 dividend payable
    應(yīng)付紅利 bonus payable
    應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors
    其它應(yīng)付款 -其它 other payables - other
    預(yù)收款項(xiàng)advance receipts
    預(yù)收貨款 sales revenue received in advance
    預(yù)收收入 revenue received in advance
    其它預(yù)收款 other advance receipts
    一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion
    一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion
    一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payable - current portion
    一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle
    一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion
    其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other long-term lia- bilities - current portion
    ~ 其它流動(dòng)負(fù)債 other current liabilities
    銷項(xiàng)稅額 VAT received(or output tax)
    暫收款 temporary receipts
    代收款 receipts under custody
    估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities
    遞延所得稅負(fù)債 deferred income tax liabilities
    遞延兌換利益 deferred foreign exchange gain
    業(yè)主(股東)
    往來(lái) owners current account
    同業(yè)往來(lái) current account with others
    其它流動(dòng)負(fù)債-其它 other current liabilities - others
    長(zhǎng)期負(fù)債 long-term liabilities
    應(yīng)付公司債 corporate bonds payable
    應(yīng)付公司債 corporate bonds payable
    應(yīng)付公司債溢(折)
    如需轉(zhuǎn)載,請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』
    http;//www.FanE.cn價(jià) premium(discount)
    如需轉(zhuǎn)載,請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』
    http;//www.FanE.cn on corporate bonds payable