CPA注册会计师考试会计英语复习辅导6

　　负债类    debts

　　短期借款    short-term loan

　　应付票据    notes payable

　　应付帐款    accounts payable

　　预收帐款    advance payment

　　代销商品款    consignor payable

　　应付工资    accrued payroll

　　应付福利费    accrued welfarism

　　应付股利    dividends payable

　　应交税金    tax payable

　　其他应交款    accrued other payments

　　其他应付款    other payable

　　预提费用    drawing expenses in advance

　　长期借款    long-term loan

　　应付债券    debenture payable

　　长期应付款    long-term payable

　　递延税款    deferred tax

　　住房周转金    revolving fund of house

　　三、所有者权益    owners equity

　　股本    paid-up stock

　　资本公积    capital reserve

　　盈余公积    surplus reserve

　　本年利润    current year profit

　　利润分配    profit distribution

　　四、成本类    cost

　　生产成本    cost of manufacture

　　制造费用    manufacturing overhead

　　五、损益类    profit and loss （p/l）

　　主营业务收入    prime operating revenue

　　其他业务收入    other operating revenue

　　折扣与折让    discount and allowance

　　投资收益    investment income

　　补贴收入    subsidize revenue

　　营业外收入    non-operating income

　　主营业务成本    operating cost

　　主营业务税金及附加    tax and associate charge

　　其他业务支出    other operating expenses

　　存货跌价损失    inventory falling price loss

　　营业费用    operating expenses

　　管理费用    general and administrative expenses

　　财务费用    financial expenses

　　营业外支出    non-operating expenditure

　　所得税    income tax

　　以前年度损益调整    adjusted p/l for prior year