本文格式為Word版，下載可任意編輯——2022注冊(cè)會(huì)計(jì)師綜合階段考試專(zhuān)業(yè)術(shù)語(yǔ)（中英文）商譽(yù)Goodwill

政府補(bǔ)助Governmentgrants

毛利率Grossprofitratio

擔(dān)保Guarantee

持有至到期投資Held-to-maturityinvestment

歷史本金Historicalcost

可鑒別性Identifiable

減值損失Impairmentloss

減值打定Impairmentlosses

利潤(rùn)表Incomestatement

所得稅Incometax

間接法Indirectmethod

保險(xiǎn)費(fèi)Insuranceexpense

無(wú)形資產(chǎn)Intangibleassets

應(yīng)付利息Interestpayable

利率Interestrate

應(yīng)收利息Interestreceivable

集團(tuán)內(nèi)部銷(xiāo)售Inter-groupsales

中期財(cái)務(wù)報(bào)表Interimfinancialstatements

存貨Inventories

投資活動(dòng)Investingactivities

投資本金Investmentcost

投資收益Investmentincome

投資性房地產(chǎn)Investmentproperty

合營(yíng)企業(yè)Joint-venture

勞務(wù)本金Labourcosts

土地使用權(quán)Landuseright

租賃Lease

承租人Lessee14

出租人Lessor

負(fù)債Liability/Liabilities

貸款Loan

長(zhǎng)期股權(quán)投資Long-termequityinvestment

長(zhǎng)期借款Long-termloans

長(zhǎng)期應(yīng)付款Long-termpayable

長(zhǎng)期應(yīng)收款Long-termreceivables

少數(shù)股東權(quán)益Minorityinterests

凈利潤(rùn)Netprofits

非調(diào)整事項(xiàng)Non-adjustingevents

非滾動(dòng)性負(fù)債Non-currentliabilities

營(yíng)業(yè)外支出Non-operatingexpenses

營(yíng)業(yè)外收入Non-operatingincome

經(jīng)營(yíng)活動(dòng)Operatingactivities

經(jīng)營(yíng)租賃Operatinglease

營(yíng)業(yè)利潤(rùn)Operatingprofit

其他資本公積Othercapitalreserve

其他綜合收益Othercomprehensiveincome

其他業(yè)務(wù)收入Otheroperatingincome

其他應(yīng)付款Otherpayables

其他應(yīng)收款Otherreceivables

全體者權(quán)益Ownersequity

全體權(quán)Ownership

實(shí)收資本Paid-incapital

專(zhuān)利權(quán)Patent

資產(chǎn)負(fù)債表日后事項(xiàng)Postbalancesheetevents

溢價(jià)Premium

預(yù)付款Prepayment

現(xiàn)值Presentvalue

以前年度損益事項(xiàng)Prioryearprofit/lossadjustment

商品Product

利潤(rùn)Profit

利潤(rùn)調(diào)配Profitappropriation

存貨跌價(jià)打定Provisionfordiminutioninvalueofinventories

固定資產(chǎn)減值打定Provisionforimpairmentoffixedassets

損失打定Provisionforloss

購(gòu)買(mǎi)本金Purchasecosts

報(bào)酬率Rateofreturn

原材料Rawmaterials

預(yù)收款項(xiàng)Receiptsinadvance

確認(rèn)Recognition/Recognize

可收回金額Recoverableamount

可變現(xiàn)凈值Recoverablevalue15

關(guān)聯(lián)交易R(shí)elatedpartytransactions

關(guān)聯(lián)方Relatedpartyies

租賃收入Rentalincome

重置本金Replacementcosts

回購(gòu)Repurchase

研究開(kāi)發(fā)費(fèi)用Researchanddevelopmentcosts

殘值Residualvalue

重組Restructuring

追溯調(diào)整Retrospectiveadjustments

銷(xiāo)售商品收入Revenuefromsalesofgoods

收入Revenue/Income

職工薪酬Salarycosts

售后租回交易Saleandleaseback

主營(yíng)業(yè)務(wù)收入Salesfromprincipalactivities

銷(xiāo)售退回Salesreturn

銷(xiāo)售額Salesrevenue

銷(xiāo)售稅Salestax

分部報(bào)告Segmentreporting

銷(xiāo)售費(fèi)用Sellingexpenses

股本Sharecapital

股份期權(quán)Shareoptions

股本/資本溢價(jià)Share/Capitalpremium

全體者權(quán)益Shareholdersequity

短期借款Short-termloans

專(zhuān)項(xiàng)應(yīng)付款Specialpayables

現(xiàn)金流量表Statementofcashflows

法定盈余公積Statutorysurplusreserve

盈余公積Surplusreserves

有形資產(chǎn)Tangibleassets

計(jì)稅根基Taxbasis

應(yīng)交稅費(fèi)Taxespayable

暫時(shí)性差異Temporarydifferences

交易費(fèi)用Transactioncosts

可理解性Understandability

未調(diào)配利潤(rùn)Undistributedprofit/Retainedearnings

會(huì)計(jì)估計(jì)Accountingestimates

會(huì)計(jì)分期Accountingperiod

會(huì)計(jì)政策Accountingpolicies

會(huì)計(jì)確認(rèn)Accountingrecognition

會(huì)計(jì)處理Accountingtreatment

應(yīng)付賬款A(yù)ccountspayable

應(yīng)收賬款A(yù)ccountsreceivable

累計(jì)折舊Accumulateddepreciation

調(diào)整事項(xiàng)Adjustingevents

攤銷(xiāo)費(fèi)用Amortizationexpense

公允交易Arms-lengthtransaction

資產(chǎn)Assets

資產(chǎn)減值損失Assetsimpairmentloss

聯(lián)營(yíng)公司Associates

可供出售金融資產(chǎn)Available-for-salefinancialassets

壞賬打定Baddebtprovision

年初余額Balanceatthebeginningofyear

年末余額Balanceattheendofyear

資產(chǎn)負(fù)債表Balancesheet

銀行存款Bankdeposit

根本每股收益Basicearningspershare

應(yīng)收票據(jù)Billsreceivable

賬面價(jià)值Bookvalue

借款費(fèi)用Borrowingcosts

企業(yè)合并Businesscombination

營(yíng)業(yè)稅金及附加Businesstaxesandsurcharges

計(jì)量Calculation/Calculate

資本公積Capitalreserve

資本化Capitalization/Capitalized

現(xiàn)金流量Cashflows

庫(kù)存現(xiàn)金Cashonhand

公允價(jià)值變動(dòng)Changeinfairvalue

股東權(quán)益變動(dòng)表Changesinequity

可比性Comparability

混合金融工具Compoundfinancialinstruments

代銷(xiāo)商品Consignmentgoods

合并資產(chǎn)負(fù)債表Consolidatedbalancesheet12

合并利潤(rùn)表Consolidatedincomestatement

合并股東權(quán)益變動(dòng)表Consolidatedstatementofchangesinequity

建立合同Constructioncontract

在建工程Constructioninprogress

或有資產(chǎn)Contingentasset

或有負(fù)債Contingentliability

可轉(zhuǎn)換公司債券Convertiblenotes

會(huì)計(jì)過(guò)錯(cuò)更正Correctionofaccountingerrors

本金法Costmethod

主營(yíng)業(yè)務(wù)本金Costofsalesfromprincipalactivities

貸Credit

貨幣計(jì)量Currencymeasurement

滾動(dòng)資產(chǎn)Currentassets

滾動(dòng)負(fù)債Currentliabilities

借Debit

債務(wù)重組Debtrestructuring

遞延收益Deferredincome

遞延所得稅Deferredtax

遞延所得稅資產(chǎn)Deferredtaxassets

遞延所得稅負(fù)債Deferredtaxliabilities

折舊Depreciation

稀釋每股收益Dilutedearningspershare

直接費(fèi)用Directcosts

直接人工Directlabour

直接材料Directmaterials

直接法Directmethod

披露Disclosure

折現(xiàn)系數(shù)Discountfactor

折現(xiàn)率Discountrate

任意盈余公積Discretionarysurplusreserve

處置本金Disposalcosts

應(yīng)付股利Dividendpayable

應(yīng)收股利Dividendreceivable

應(yīng)付職工薪酬Employeebenefitspayables

股權(quán)投資Equityinvestment

權(quán)益法Equitymethod

預(yù)計(jì)負(fù)債Estimatedliabilities/Provision

預(yù)計(jì)使用壽命Estimatedusefullife

費(fèi)用Expenses

公允價(jià)值Fairvalue

融資租賃Financelease

金融資產(chǎn)Financialassets

交易性金融資產(chǎn)Financialassetsheldfortrading13

財(cái)務(wù)費(fèi)用Financialexpenses

金融工具Financialinstruments

金融負(fù)債Financialliabilities

財(cái)務(wù)報(bào)告Financialreporting

籌資活動(dòng)Financingactivities

產(chǎn)成品Finish