会计语言用语大全

summer薄情
  • 回答数

    5

  • 浏览数

    1105

首页> 会计职称> 会计语言用语大全

5个回答默认排序
  • 默认排序
  • 按时间排序

我在原地想你念你等你

已采纳

流动资产: CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货 Inventories其中:原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产:NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减:累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减:固定资产减值准备 Less:Fixed assets impairment provision固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中:特准储备物资 Physical assets reserve specifically authorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债:CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金 Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中:应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中:职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中:应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债:NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中:特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负 债 合 计 TOTAL LIABILITIES所有者权益(或股东权益): OWNERS'(OWNER'S)SHAREHOLDERS' EQUITY实收资本(股本) Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中:国有法人资本 Including:State-owned legal person's capital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen's capital减:已归还投资 Less:Returned investment实收资本(或股本)净额 Registered capital--net book value资本公积 Capital surplus减:库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中:法定公积金 Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中:营业收入 Including:Sales from operations其中:主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中:营业成本 Including: Cost of operations其中:主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中:业务招待费 business entertainment研究与开发费 research and development财务费用 Financial expenses其中:利息支出 Interest expense利息收入 Interest income汇兑净损失(净收益以“-”号填列) Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失 Impairment loss on assets其他other加:公允价值变动收益(损失以“-”号填列) Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益(损失以“-”号填列)Investment income(loss expressed with "-")其中:对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")汇兑收益(损失以“-”号填列) Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润(亏损以“-”号填列) PROFIT FROM OPERATIONS加:营业外收入 Plus: Non-operating profit其中:非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得 Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减:营业外支出 Less:Non-operating expenses其中:非流动资产处置损失 Including:Losses from disposal of non-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额(亏损总额以“-”号填列) PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减:所得税费用 Less: Income tax expenses五、净利润(净亏损以“-”号填列) NET PROFIT(LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润 Net profit belonging to parent company少数股东损益 Minority interest六、每股收益: EARNINGS PER SHARE (EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额 Consolidated income belonging to parent company归属于少数股东的综合收益总额 Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中:出口产品销售收入 Including overall sales:sales income of export products营业总成本中:出口产品销售成本 Including overall costs:sales cost of export products

31评论

白头不偕老

会计人生经典语录有哪些?人员不多,事情不少;休息不多,加班不少;权限不多,责任不少;表扬不多,批评不少;朋友不多,冤家不少。以下是我为您整理的会计人生经典语录相关资料,欢迎阅读!

1、一心二用,见钱眼开。

2、守住安全,守住幸福。

3、职业道德是真理之花。

4、严管出真章,安全你我他。

5、时间比例。决定资产阶级。

6、铸铁先铸人,铸人先铸心。

7、安全为了工作,工作更需安全。

8、用有限的资金,创无限的利润。

9、浪费时间。就能降低消费的欲望。

10、雪压青松松更翠,风扑烈火火更明。

11、远行从近步开始,大事从小事做起。

12、沾沾自喜事故来,时时警惕安全在。

13、小额贷款是对自己理财智商的侮辱。

14、责任心是安全之魂,标准化是安全之本。

15、打铁先得自身硬一一审计工作的生命线。

16、安全是最大的节约,事故是最大的浪费。

17、清心寡欲克己奉公,戒奢崇检自警自醒。

18、真实是人生的命脉,是一切价值的根基。

19、在顺其自然中努力,在努力中顺其自然。

20、讲真话、讲公正,是审计职业道德的基石。

21、没钱别想女人。有闲就工作一人享受最省钱。

22、审计人要有荷花那样的品格,出淤泥而不染。

23、忠于职守,一丝不苟;清正廉洁,一尘不染。

24、正心为本,修身为基,秉公理财,勤政为民。

25、读书。学习。思考。投资。工作能力。事业平台。

26、有了职业道德的阳光,审计工作这棵大树才会长青。

27、按自己思路,根据实际出发;实事求是,秉公执法。

28、审计使“蛀虫”心惊胆颤,审计令“钱迷”望而生畏。

29、不要抄近道,否则会白跑。不要绕远道,否则会迟到。

30、客观公正,廉洁高效一一审计事业发展的`一对金翅膀。

31、不要求回报,该到自然到。不要急得到,心静便无恼。

32、不要装知道,不懂就请教。不要放大炮,说话要可靠。

33、不要怕人笑,看谁笑到老。不要怕辛劳,勤是传家宝。

34、放松了自己,纵容了别人;严格了自己,约束了别人。

35、说话要想好,办事要公道。说到要做到,不要瞎编造。

36、不要走邪道,否则会坐牢。不要走黑道,否则会挨刀。

37、做人要地道,才能步步高。走就走正道,好人有好报。

38、不要只想要,付出不能少。不要急着要,一定要戒躁。

39、守得住清苦,耐得住寂寞,挡得住诱-惑,顶得住压力。

40、池中总有自洁莲出淤泥不染,世上从无后悔药三思而后行。

41、以铜为镜,正人正己正衣冠;以廉为荣,兴党兴国兴天下。

42、生活品质。不在于有钱与否在于生活的方式。品味。与技巧。

43、多一份细心,少一份伤心,安全工作你我他,杜绝事故靠大家。

44、廉政是明镜,腐败是陷阱,自己时时照明镜,行走不会掉陷阱。

45、刚正不阿,如墨线过木曲也正;清正廉洁,似明矾入水浊亦清。

46、诚实、诚心、诚挚、诚恳待人,公正、公平、公道、公而忘私。

47、公正如矛,必克壁垒;清正如盾,必挡诱-惑。有此矛盾,何惧矛盾。

48、事业的发展是以安全为基础的发展,事业的成功是以安全为前提的成功。

49、财欲、物欲、人欲、贪欲是腐败之源;公开、公正、公平、公心乃廉政之基。

50、冷静地看,细细地品,不放过蛛丝马迹;反复斟酌,慢慢深入,心中自有铁算盘。

73评论

爱真的需要勇气

传票---指记账凭证;出报--指根据账簿或电算化中编制报表;提现--指从银行存款中提取现金;计税--指核算中需申报的税金;登账--指分别登记账簿;轧账--指年终后将当年度的账做出跨年结转,当年的账不得修改了。交现--指将收入款存到银行。。。。。。。

91评论

刽子手的眼泪

accounting会计学accountant会计师bookkeeping簿记bookkeeper簿记师double-entry bookkeeping复式簿记single-entry bookkeeping单式簿记account book帐簿,会计簿册cashbook现金出纳簿journal日记簿statement of accounts帐目表,帐单balance (sheet)资产平稳表financial year, trading year财政年度income and expenditure, receipts and expenditure, output and input支出和收入assets资产liabilities债务,负债debit借方turnover, volume of business营业额,销售额cash on hand留存现金,库存现金cash balance现金余额,现款结存credit balance贷方余额debit balance借方余额,借方差额deficit亏空balance of trade贸易差额,国际贸易平衡balance of payments(国际)收支,国际收支差额表

41评论

我的心脏刻着你的摸样我的脑海印着你的脸庞

很有趣的一段话,但说得也挺对的:从小不努力;长大当会计;为风险生;为清贫死;要实现资产最大值;与职称拼;和考试争;为数字奔波这一生;吃企业亏;上干部当,最后死在审计上!满腔热血把财务学会,当了会计吃苦受罪,一天到晚必须就位,办公桌前终日疲惫,从早到晚比牛还累,屁大点帐不敢不对,逢年过节加班应对, 一时一刻不敢离位,周末不休还要开会,税务检查让人崩溃,

40评论

相关问答