注会英语单词汇总.docx

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1、固定资产和无形资产固定资产Fixedasset无形资产Intangibleasset预定可使用状态Expectedconditionsforuse运费Freight装卸费Loadingfee具有融资性质Withfinancingnature实际上；生效Ineffect依照Accordingto/Inaccordancewith直线法Straightlinemethod工作量法Unitofproductionmethod双倍余额递减法Doubledecliningbalancemethod年数总和法Sumof

2、theyearsdigitsmethod累计折旧Accumulateddepreciation后续支出Subsequentexpenditure更新改造Transformationandrenovation修理费用Repairexpenditure管理费用Generalandadministrativeexpense销售费用Sellingexpense研究阶段Researchstage开发阶段Developmentstage摊销Amortization确定Determine在建工程Constructioni

3、nprocess预计使用寿命Estimatedusefullife特许权Franchiseright保险费Insuranceexpense长期应付款Long-termpayable专利权Patent研究开发费用Researchanddevelopmentcost残值Residualvalue有形资产Tangibleasset投资性房地产投资性房地产Investmentproperty/realestates出租Rent资本增值Capitalappreciation土地使用权Landuseright建筑物Bu

4、ilding存货Inventory成本模式Costmodel公允价值模式Fairvaluemodel会计政策变更Changesinaccountingpolicy转换；变换Conversion资产减值可收回金额Recoverableamount经济利益Economicbenefit减值测试Impairmenttest公允价值Fairvalue处置费用Disposalexpense现值Present/Currentvalue净额Netamount增量成本Incrementalcost搬运费Carriageex

5、pense/Truckage可销售状态Marketablestate所得税Incometax折现率Discountrate净现金流量Netcashflow营业利润Operatingprofit现金流出Cashoutflow使用寿命；使用期限Usefullife筹资活动Financingactivity通货膨胀率Inflationrate内部转移价格Internaltransferprice账面价值Bookvalue减值损失Impairmentloss商誉Goodwill合并；并购Merger资产组Asset

6、group生产线Productionline业务种类Businesstype决策Decisionmaking随意，任意Atwill总部资产Headquartersassets分配；分摊Apportion冲抵Chargeagainst与……成比例；与……相称Inproportionto被作为；当做……来看Betreatedas可决定的Determinable折现系数Discountfactor固定资产减值准备Provisionforimpairmentoffixedassets收入、费用和利润收入Revenu

7、e费用Expense利润Profit让渡；转移Transfer风险和报酬Riskandreward有效的控制Effectivecontrolover流入Flowinto现金折扣Cashdiscount商业折扣Trade/Businessdiscount销售折让Salesallowances冲减；抵消Offset/chargeagainst资产负债表日后事项Eventsafterthebalancesheetdate销售退回Salesreturn视同买断方式Deemedasbuy-outs收取手续费方式Col

8、lectingcommissionexpensesmethod委托代销商品Goodsinconsignmentsale委托方Consignor受托方Consignee代销清单Consignmentlist分期收款销售商品Installmentsales退货可能性Possibilityofreturn退货期满Maturityofreturnperiod售后回购交易Salesandrepurchasetransact