注册会计师全国统一考试大纲-综合阶段考试()
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
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
Minority 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
Owner’s 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
Present value
以前年度损益事项
Prior year profit/loss adjustment
商品
Product
利润
Profit
利润分配
Profit appropriation
存货跌价准备