CPA英语词汇表

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 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Consignment 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

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 costs

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/Provision

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Fixed 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Investing 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