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2019年6月ACCA_损益类英语单词整理

2019-06-12 17:16:12浏览:来源:中公财经网

ACCA国际注册会计师,是国际通用的顶级财会证书,ACCA考试形式也是全球统一化的英文答卷,那么acca难吗?acca怎么考呢?ACCA常见英语词汇有哪些?都是什么意思呢?小编特意搜集整理了一套ACCA考试常见词汇表单,希望对大家有用。

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五、损益类Profit and loss

收入Income

业务收入OPERATING INCOME

主营业务收入Prime operating revenue

产品销售收入Sales revenue

服务收入Service revenue

其他业务收入Other operating revenue

材料销售Sales materials

代购代售

包装物出租Wrappage lease

出让资产使用权收入Remise right of assets revenue

返还所得税Reimbursement of income tax

其他收入Other revenue

公允价值变动损益Profit and loss arising from fair value changes

持有至到期投资Held-to-maturity investment

投资收益Investment income

摊余成本Amortized cost

短期投资收益Current investment income

长期投资收益Long-term investment income

计提的委托贷款减值准备Withdrawal of entrust loans reserves

补贴收入Subsidize revenue

国家扶持补贴收入Subsidize revenue from country

其他补贴收入Other subsidize revenue

营业外收入NON-OPERATING INCOME

非货币性交易收益Non-cash deal income

现金溢余Cash overage

处置固定资产净收益Net income on disposal of fixed assets

出售无形资产收益Income on sales of intangible assets

固定资产盘盈Fixed assets inventory profit

罚款净收入Net amercement income

支出Outlay

业务支出Revenue charges

主营业务成本Operating costs

产品销售成本Cost of goods sold

服务成本Cost of service

主营业务税金及附加Tax and associate charge

营业税Sales tax

消费税Consumption tax

城市维护建设税Tax for maintaining and building cities

资源税Resources tax

土地增值税Increment tax on land value

其他业务支出Other business expense

销售其他材料成本Other cost of material sale

其他劳务成本Other cost of service

其他业务税金及附加费Other tax and associate charge

费用Expenses

营业费用Operating expenses

代销手续费Consignment commission charge

运杂费Transpotation

保险费Insurance premium

展览费Exhibition fees

广告费Advertising fees

管理费用Administrative expenses

职工工资Staff Salaries

修理费Repair charge

低值易耗摊销Article of consumption

办公费Office allowance

差旅费Travelling expense

工会经费Labour union expenditure

研究与开发费Research and development expense

福利费Employee benefits/welfare

职工教育经费Personnel education

待业保险费Unemployment insurance

劳动保险费Labour insurance

医疗保险费Medical insurance

会议费Coferemce

聘请中介机构费Intermediary organs

咨询费Consult fees

诉讼费Legal cost

业务招待费Business entertainment

技术转让费Technology transfer fees

矿产资源补偿费Mineral resources compensation fees

排污费Pollution discharge fees

房产税Housing property tax

车船使用税Vehicle and vessel usage license plate tax(VVULPT)

土地使用税Tenure tax

印花税Stamp tax

财务费用Finance charge

利息支出Interest exchange

汇兑损失Foreign exchange loss

各项手续费Charge for trouble

各项专门借款费用Special-borrowing cost

营业外支出Nonbusiness expenditure

捐赠支出Donation outlay

减值准备金Depreciation reserves

非常损失Extraordinary loss

处理固定资产净损失Net loss on disposal of fixed assets

出售无形资产损失Loss on sales of intangible assets

固定资产盘亏Fixed assets inventory loss

债务重组损失Loss on arrangement

罚款支出Amercement outlay

所得税Income tax

以前年度损益调整Prior year income adjust ment

应交税费-应交所得税Tax payable-income tax payable

应交税费-应交增值税(进项税额)Tax payable-VAT(input VAT)

应交税费-应交增值税(销项税额)Tax payable-VAT(output VAT)

应交税费-应交增值税(出口退税)Tax payable-VAT(refund of export duty)

应交税费-应交增值税(进项税额转出)Tax payable-VAT(transfer-out of input VAT)

应交税费-应交增值税(已交税金)Tax payable-VAT(taxes paid)

应交税费-应交增值税(转出未交增值税)Tax payable-VAT(transfer-out of unpaid VAT)

应交税费-应交增值税(转出多交增值税)Tax payable-VAT(transfer-out of overpaid VAT)

应交税费-应交增值税(减免税款)Tax payable-VAT(VAT deductions and exemptions)

应交税费-应交增值税(出口抵减内销产品应纳税额)Tax payable-VAT(export duty deductible from taxes payable on domestic sales)

应交税费-应交营业税Tax payable-business tax payable

应交税费-应交消费税Tax payable-excise tax payable

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