CPA注册会计师考试会计英语复习辅导5

　　主营业务收入 Sales

　　主营业务成本 Cost of sales

　　主营业务税金及附加 Sales tax

　　营业费用 Operating expenses

　　管理费用 General and administrative expenses

　　财务费用 Financial expenses

　　投资收益 Investment income

　　其他业务收入 Other operating income

　　营业外收入 Non-operating income

　　补贴收入 Subsidy income

　　其他业务支出 Other operating expenses

　　营业外支出 Non-operating expenses

　　所得税 Income tax一、资产类    assets

　　现金    cash on hand

　　银行存款    cash in bank

　　其他货币资金    other cash and cash equivalent

　　短期投资    short-term investment

　　短期投资跌价准备    short-term investments falling price reserve

　　应收票据    notes receivable

　　应收股利    dividend receivable

　　应收利息    interest receivable

　　应收帐款    accounts receivable

　　坏帐准备    bad debt reserve

　　预付帐款    advance money

　　应收补贴款    cover deficit receivable from state subsidize

　　其他应收款    other notes receivable

　　在途物资    materials in transit

　　原材料    raw materials

　　包装物    wrappage

　　低值易耗品    low-value consumption goods

　　库存商品    finished goods

　　委托加工物资    work in process-outsourced

　　委托代销商品    trust to and sell the goods on a commission basis

　　受托代销商品    commissioned and sell the goods on a commission basis

　　存货跌价准备    inventory falling price reserve

　　分期收款发出商品    collect money and send out the goods by stages

　　待摊费用    deferred and prepaid expenses

　　长期股权投资    long-term investment on stocks

　　长期债权投资    long-term investment on bonds

　　长期投资减值准备    long-term investment depreciation reserve

　　固定资产    fixed assets

　　累计折旧    accumulated depreciation

　　工程物资    project goods and material

　　在建工程    project under construction

　　固定资产清理    fixed assets disposal

　　无形资产    intangible assets

　　开办费    organization/preliminary expenses

　　长期待摊费用    long-term deferred and prepaid expenses

　　待处理财产损溢    wait deal assets loss or income