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2015注冊會計師綜合階段考試專業術語（中英文）
商譽 Goodwill
政府補助 Government grants
毛利率 Gross profit ratio
擔保 Guarantee
持有至到期投資 Held-to-maturity investment
歷史成本 Historical cost
可辨認性 Identifiable
減值損失 Impairment loss
減值準備 Impairment losses
利潤表 Income statement
所得稅 Income tax
間接法 Indirect method
保險費 Insurance expense
無形資產 Intangible assets
應付利息 Interest payable
利率 Interest rate
應收利息 Interest receivable
集團內部銷售 Inter-group sales
中期財務報表 Interim financial statements
存貨 Inventories
投資活動 Investing activities
投資成本 Investment cost
投資收益 Investment income
投資性房地產 Investment property
合營企業 Joint-venture
勞務成本 Labour costs
土地使用權 Land use right
租賃 Lease
承租人 Lessee14
出租人 Lessor
負債 Liability/Liabilities
貸款 Loan
長期股權投資 Long-term equity investment
長期借款 Long-term loans
長期應付款 Long-term payable
長期應收款 Long-term receivables
少數股東權益 Minority interests
凈利潤 Net profits
非調整事項 Non-adjusting events
非流動性負債 Non-current liabilities
營業外支出 Non-operating expenses
營業外收入 Non-operating income
經營活動 Operating activities
經營租賃 Operating lease
營業利潤 Operating profit
其他資本公積 Other capital reserve
其他綜合收益 Other comprehensive income
其他業務收入 Other operating income
其他應付款 Other payables
其他應收款 Other receivables
所有者權益 Owner’s equity
所有權 Ownership
實收資本 Paid-in capital
專利權 Patent
資產負債表日后事項 Post balance sheet events
溢價 Premium
預付款 Prepayment
現值 Present value
以前年度損益事項 Prior year profit/loss adjustment
商品 Product
利潤 Profit
利潤分配 Profit appropriation
存貨跌價準備 Provision for diminution in value of inventories
固定資產減值準備 Provision for impairment of fixed assets
損失準備 Provision for loss
采購成本 Purchase costs
報酬率 Rate of return
原材料 Raw materials
預收款項 Receipts in advance
確認 Recognition/Recognize
可收回金額 Recoverable amount
可變現凈值 Recoverable value15
關聯交易 Related party transactions
關聯方 Related party(ies)
租賃收入 Rental income
重置成本 Replacement costs
回購 Repurchase
研究開發費用 Research and development costs
殘值 Residual value
重組 Restructuring
追溯調整 Retrospective adjustments
銷售商品收入 Revenue from sales of goods
收入 Revenue/Income
職工薪酬 Salary costs
售后租回交易 Sale and lease back
主營業務收入 Sales from principal activities
銷售退回 Sales return
銷售額 Sales revenue
銷售稅 Sales tax
分部報告 Segment reporting
銷售費用 Selling expenses
股本 Share capital
股份期權 Share options
股本/資本溢價 Share/Capital premium
所有者權益 Shareholders’ equity
短期借款 Short-term loans
專項應付款 Special payables
現金流量表 Statement of cash flows
法定盈余公積 Statutory surplus reserve
盈余公積 Surplus reserves
有形資產 Tangible assets
計稅基礎 Tax basis
應交稅費 Taxes payable
暫時性差異 Temporary differences
交易費用 Transaction costs
可理解性 Understandability
未分配利潤 Undistributed profit/Retained earnings
會計估計 Accounting estimates
會計分期 Accounting period
會計政策 Accounting policies
會計確認 Accounting recognition
會計處理 Accounting treatment
應付賬款 Accounts payable
應收賬款 Accounts receivable
累計折舊 Accumulated depreciation
調整事項 Adjusting events
攤銷費用 Amortization expense
公平交易 Arms-length transaction
資產 Assets
資產減值損失 Assets impairment loss
聯營公司 Associates
可供出售金融資產 Available-for-sale financial assets
壞賬準備 Bad debt provision
年初余額 Balance at the beginning of year
年末余額 Balance at the end of year
資產負債表 Balance sheet
銀行存款 Bank deposit
基本每股收益 Basic earnings per share
應收票據 Bills receivable
賬面價值 Book value
借款費用 Borrowing costs
企業合并 Business combination
營業稅金及附加 Business taxes and surcharges
計量 Calculation/Calculate
資本公積 Capital reserve
資本化 Capitalization/Capitalized
現金流量 Cash flows
庫存現金 Cash on hand
公允價值變動 Change in fair value
股東權益變動表 Changes in equity
可比性 Comparability
混合金融工具 Compound financial instruments
代銷商品 Consignment goods
合并資產負債表 Consolidated balance sheet12
合并利潤表 Consolidated income statement
合并股東權益變動表 Consolidated statement of changes in equity
建造合同 Construction contract
在建工程 Construction in progress
或有資產 Contingent asset
或有負債 Contingent liability
可轉換公司債券 Convertible notes
會計差錯更正 Correction of accounting errors
成本法 Cost method
主營業務成本 Cost of sales from principal activities
貸 Credit
貨幣計量 Currency measurement
流動資產 Current assets
流動負債 Current liabilities
借 Debit
債務重組 Debt restructuring
遞延收益 Deferred income
遞延所得稅 Deferred tax
遞延所得稅資產 Deferred tax assets
遞延所得稅負債 Deferred tax liabilities
折舊 Depreciation
稀釋每股收益 Diluted earnings per share
直接費用 Direct costs
直接人工 Direct labour
直接材料 Direct materials
直接法 Direct method
披露 Disclosure
折現系數 Discount factor
折現率 Discount rate
任意盈余公積 Discretionary surplus reserve
處置成本 Disposal costs
應付股利 Dividend payable
應收股利 Dividend receivable
應付職工薪酬 Employee benefits payables
股權投資 Equity investment
權益法 Equity method
預計負債 Estimated liabilities/Provision
預計使用壽命 Estimated useful life
費用 Expenses
公允價值 Fair value
融資租賃 Finance lease
金融資產 Financial assets
交易性金融資產 Financial assets held for trading 13
財務費用 Financial expenses
金融工具 Financial instruments
金融負債 Financial liabilities
財務報告 Financial reporting
籌資活動 Financing activities
產成品 Finished products/goods
固定資產 Fixed assets
固定資產清理 Fixed assets pending for disposal
境外經營 Foreign operations
特許權 Franchise right
記賬本位幣 Functional currency
公允價值變動收益/(損失) Gains/Losses on changes in fair value
管理費用 General and administrative expenses
持續經營 Going concern
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