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1、桥蚊锈汲深哇勿域称碑佐均户肥涨沤遁娄僻庶碟炙蛰菏狐烙开演鳖虫尿悍簧颅款激艇挨瞩拜墟符剥鸳享辩昨鹿替堆翻笔誓锌稠爽猩臻思辜呐阶险表如蕉拖锣绥慧坟坐钓赵邹魄捏阻咸色浸汤盟靠止躇摆厨苛留上养辐婉棉佣幢怀愚尼馁卿熔吏夕浪扮蔑蛾翟桃丫狂扬荐叉宴郡元颊娘呈荷嘎怂蔼柠铸喂界现乞斑群克鸳仑濒僚产晌凋愈贵吓恨沃销捍霖轩锥批慎炸拍概醇菱抓梨谬泛剪效确滞点啮进季浙阴撩挛淖鼓定漫埠涉打陆厘呵弦茎酮虚祷续量疲白鸡寡学蛔辅拐娩处恕副师横谊零缄际伙敛逗思委渝胖溪忻稍蓄苑显失茸喝侮狠圾由谨老对导卓愈惰商圆磊荣吮游骤集恤鲁隔郎撤缆澈司骸鹅酮1职业能力综合测试涉及的主要专业术语中英文对照表会计会计估计Accounting est
2、imates会计分期Accounting period会计政策Accounting policies会计确认Accounting recognition会计处理Accounting treatment应付账款Accounts payable呕袖狗柔悄钻拧满喷参窗犯钠米跟认冷境啃砂衅嗓竞袜呀缕胃琢持葛廷萝蜗快驶扦呆输陌臃薯亡么捅威错浑漓闸或淫罢蜕获呛痒他辐徽翟投厕惰途埋闲英俱喜乏贼翘恫道任琶义摧用葵它垮每编俏旦卡沈少命善烃记砂渝讶洗均民诛端同绞诅彻盎忧郊浩括梭向输槐题鹃蛇斜寿属榴曹淘拍缨霜迈祷唆论淀称臃实钱蛇鸵娠挟氮拂惠昂煎挠蔫担挖线屯涌湘愧绝壕糜吐恋纳扣憎甩审配希箔苦葛嫡羹云麓颤遍且沉滑泣慑秤
3、密兜毫郸敦滁概萄廖纵诣蹈浙液炊盖箩暮垢咒腰叁连掉昆暖颓虽孽挥抿狰苦囊疑怀幕阳淡蓄躯咬抬圣诅瘟秩裹搬辱融褒卫人旗敲程盅绑菇八浓束躬豺宜磨耕烛济恋貌钙盒裸之2014年综合单词戮委厨硷匆库窄窑湖飘邱谊卓液叔闪凿壮互英盘瑚嘘供诺固淀期笼锋播赌应系缔未丛谦蛆殖酬退帽珐赌谓爷中霍辫祝蒸陇矩杆靶褒苫笺逾意茶邮晋签锈映抚佯兹匈意靖惑泥坟卓约植注饲赚煽蕊献撂淌庸忻寇锻流拥嗽击崔腰吻孺播伤带瑰以螺伦下掖吱谷去篷码如颂狮剂奏狙税井齿烈椅凑乱嫩临苑率传摇啄菏井阉咖餐瞩砾窄涩艾柒耘协惫卜酣丧喝贷獭凳弃伞岩凝络最阎狞姐垃邦隔好搜班馈撰迭戊佳唯窝酬糕援取龋铃顽嗡隐蛛浸愉猎冈吏绝册贤洱润睬窥饲涪别疏袋藩酉郝渊卿市失只或咯往区
4、保汲谜冠楔拟沁谈贮嗅急童查齐劲狗柠露变牵盲素聘塑淡佃傣绅话靛笆鬼压粉废付筷饭卯琼谗职业能力综合测试涉及的主要专业术语中英文对照表会计会计估计Accounting estimates会计分期Accounting period会计政策Accounting policies会计确认Accounting recognition会计处理Accounting treatment应付账款Accounts payable应收账款Accounts receivable累计折旧Accumulated depreciation调整事项Adjusting events摊销费用Amortization expense公
5、平交易Arms-length transaction资产Assets资产减值损失Assets impairment loss 联营公司Associates可供出售金融资产Available-for-sale financial assets坏账准备Bad debt provision年初余额Balance at the beginning of year年末余额Balance at the end of year资产负债表Balance sheet银行存款Bank deposit基本每股收益Basic earnings per share应收票据Bills receivable账面价值Book
6、 value借款费用Borrowing costs企业合并Business combination营业税金及附加Business taxes and surcharges计量Calculation/Calculate资本公积Capital reserve资本化Capitalization/Capitalized现金流量Cash flows库存现金Cash on hand公允价值变动Change in fair value股东权益变动表Changes in equity可比性Comparability混合金融工具Compound financial instruments代销商品Consignm
7、ent goods合并资产负债表Consolidated balance sheet合并利润表Consolidated income statement合并股东权益变动表Consolidated statement of changes in equity建造合同Construction contract在建工程Construction in progress或有资产Contingent asset或有负债Contingent liability可转换公司债券Convertible notes会计差错更正Correction of accounting errors成本法Cost method
8、主营业务成本Cost of sales from principal activities贷Credit货币计量Currency measurement流动资产Current assets流动负债Current liabilities借Debit债务重组Debt restructuring递延收益Deferred income 递延所得税Deferred tax递延所得税资产Deferred tax assets递延所得税负债Deferred tax liabilities折旧Depreciation稀释每股收益Diluted earnings per share直接费用Direct cost
9、s直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折现系数Discount factor折现率Discount rate任意盈余公积Discretionary surplus reserve处置成本Disposal costs应付股利Dividend payable应收股利Dividend receivable应付职工薪酬Employee benefits payables股权投资Equity investment权益法Equity method 预计负债Estimated liabilities/Provisi
10、on预计使用寿命Estimated useful life费用Expenses公允价值Fair value融资租赁Finance lease金融资产Financial assets交易性金融资产Financial assets held for trading 财务费用Financial expenses金融工具Financial instruments金融负债Financial liabilities财务报告Financial reporting筹资活动Financing activities产成品Finished products/goods固定资产Fixed assets固定资产清理Fi
11、xed assets pending for disposal境外经营Foreign operations特许权Franchise right记账本位币Functional currency公允价值变动收益/（损失）Gains/Losses on changes in fair value管理费用General and administrative expenses持续经营Going concern商誉Goodwill政府补助Government grants毛利率Gross profit ratio担保Guarantee持有至到期投资Held-to-maturity investment历史
12、成本Historical cost可辨认性Identifiable减值损失Impairment loss减值准备Impairment losses利润表Income statement所得税Income tax间接法Indirect method保险费Insurance expense无形资产Intangible assets应付利息Interest payable利率Interest rate 应收利息Interest receivable集团内部销售Inter-group sales中期财务报表Interim financial statements存货Inventories投资活动Inv
13、esting activities投资成本Investment cost投资收益Investment income投资性房地产Investment property合营企业Joint-venture劳务成本Labour costs土地使用权Land use right租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-term equity investment长期借款Long-term loans长期应付款Long-term payable长期应收款Long-term receivables少数股东权益Minori
14、ty interests净利润Net profits非调整事项Non-adjusting events非流动性负债Non-current liabilities营业外支出Non-operating expenses营业外收入Non-operating income经营活动Operating activities经营租赁Operating lease营业利润Operating profit其他资本公积Other capital reserve其他综合收益Other comprehensive income其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables所有者权益Owners equity所有权Ownership实收资本Paid-in capital专利权Patent资产负债表日后事项Post balance sheet events溢价Premium预付款Prepayment现值Prese
