网上有关“剥离债券的介绍”话题很是火热，小编也是针对剥离债券的介绍寻找了一些与之相关的一些信息进行分析，如果能碰巧解决你现在面临的问题，希望能够帮助到您。

剥离债券 英语为：strip bond；stripped bond。“strip”有时用大写，为Separate Trading of Registered Interest and Principal Securities的缩写。即将利息和本金分开交易之意，指被分离为本金和利息两部分出售的债券。

会计专业英语词汇

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

100901 外埠存款 Other city Cash in bank

100902 银行本票 Cashier?s cheque

100903 银行汇票 Bank draft

100904 信用卡 Credit card

100905 信用证保证金 L/C Guarantee deposits

100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

110101 股票 Short-term investments - stock

110102 债券 Short-term investments - corporate bonds

110103 基金 Short-term investments - corporate funds

110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

140101 股票投资 Investment on stocks

140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

140201 债券投资 Investment on bonds

140202 其他债权投资 Other investment on bonds

1421 长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor?s rights investment depreciation reserves

1431 委托贷款 Entrust loans

143101 本金 Principal

143102 利息 Interest

143103 减值准备 Depreciation reserves

1501 固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

1502 累计折旧 Accumulated depreciation

1505 固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves

1601 工程物资 Project goods and material

160101 专用材料 Special-purpose material

160102 专用设备 Special-purpose equipment

160103 预付大型设备款 Prepayments for equipment

160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate

1603 在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets

1801 无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

1805 无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

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

1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income

191101待处理流动资产损溢 Wait deal intangible assets loss or income

191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

217101 应交增值税 value added tax payable

21710101 进项税额 Withholdings on VAT

21710102 已交税金 Paying tax

21710103 转出未交增值税 Unpaid VAT changeover

21710104 减免税款 Tax deduction

21710105 销项税额 Substituted money on VAT

21710106 出口退税 Tax reimbursement for export

21710107 进项税额转出 Changeover withnoldings on VAT

21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

21710109 转出多交增值税 Overpaid VAT changeover

21710110 未交增值税 Unpaid VAT

217102 应交营业税 Business tax payable

217103 应交消费税 Consumption tax payable

217104 应交资源税 Resources tax payable

217105 应交所得税 Income tax payable

217106 应交土地增值税 Increment tax on land value payable

217107 应交城市维护建设税 Tax for maintaining and building cities payable

217108 应交房产税 Housing property tax payable

217109 应交土地使用税 Tenure tax payable

217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

2311 应付债券 Bonds payable

231101 债券面值 Face value, Par value

231102 债券溢价 Premium on bonds

231103 债券折价 Discount on bonds

231104 应计利息 Accrued interest

2321 长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

2331 专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS? EQUITY

资本 Capita

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

3103 已归还投资 Investment Returned

公积

3111 资本公积 Capital reserve

311101 资本(或股本)溢价 Cpital(or Stock) premium

311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

311103 股权投资准备 Stock right investment reserves

311105 拨款转入 Allocate sums changeover in

311106 外币资本折算差额 Foreign currency capital

311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

312101 法定盈余公积 Legal surplus

312102 任意盈余公积 Free surplus reserves

312103 法定公益金 Legal public welfare fund

312104 储备基金 Reserve fund

312105 企业发展基金 Enterprise expension fund

312106 利润归还投资 Profits capitalizad on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

314101 其他转入 Other chengeover in

314102 提取法定盈余公积 Withdrawal legal surplus

314103 提取法定公益金 Withdrawal legal public welfare funds

314104 提取储备基金 Withdrawal reserve fund

314105 提取企业发展基金 Withdrawal reserve for business expansion

314106 提取职工奖励及福利基金 Withdrawal staff and workers? bonus and welfare fund

314107 利润归还投资 Profits capitalizad on return of investment

314108 应付优先股股利 Preferred Stock dividends payable

314109 提取任意盈余公积 Withdrawal other common accumulation fund

314110 应付普通股股利 Common Stock dividends payable

314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

410101 基本生产成本 Base cost of manufacture

410102 辅助生产成本 Auxiliary cost of manufacture

4105 制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

5301 营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

会计专业英语词汇

　会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。

　一、资产类 Assets

　流动资产 Current assets

　货币资金 Cash and cash equivalents

　现金 Cash

　银行存款 Cash in bank

　其他货币资金 Other cash and cash equivalents

　外埠存款 Other city Cash in bank

　银行本票 Cashier's cheque

　银行汇票 Bank draft

　信用卡 Credit card

　信用证保证金 L/C Guarantee deposits

　存出投资款 Refundable deposits

　短期投资 Short-term investments

　股票 Short-term investments - stock

　债券 Short-term investments - corporate bonds

　基金 Short-term investments - corporate funds

　其他 Short-term investments - other

　短期投资跌价准备 Short-term investments falling price reserves

　应收款 Account receivable

　应收票据 Note receivable

　银行承兑汇票 Bank acceptance

　商业承兑汇票 Trade acceptance

　应收股利 Dividend receivable

　应收利息 Interest receivable

　应收账款 Account receivable

　其他应收款 Other notes receivable

　坏账准备 Bad debt reserves

　预付账款 Advance money

　应收补贴款 Cover deficit by state subsidies of receivable

　库存资产 Inventories

　物资采购 Supplies purchasing

　原材料 Raw materials

　包装物 Wrappage

　低值易耗品 Low-value consumption goods

　材料成本差异 Materials cost variance

　自制半成品 Semi-Finished goods

　库存商品 Finished goods

　商品进销差价 Differences between purchasing and selling price

　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 reserves

　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

　长期投资 Long-term investment

　长期股权投资 Long-term investment on stocks

　股票投资 Investment on stocks

　其他股权投资 Other investment on stocks

　长期债权投资 Long-term investment on bonds

　债券投资 Investment on bonds

　其他债权投资 Other investment on bonds

　长期投资减值准备 Long-term investments depreciation reserves

　股权投资减值准备 Stock rights investment depreciation reserves

　债权投资减值准备 Bcreditor's rights investment depreciation reserves

　委托贷款 Entrust loans

　本金 Principal

　利息 Interest

　减值准备 Depreciation reserves

　固定资产 Fixed assets

　房屋 Building

　建筑物 Structure

　机器设备 Machinery equipment

　运输设备 Transportation facilities

　工具器具 Instruments and implement

　累计折旧 Accumulated depreciation

　固定资产减值准备 Fixed assets depreciation reserves

　房屋、建筑物减值准备 Building/structure depreciation reserves

　机器设备减值准备 Machinery equipment depreciation reserves

　工程物资 Project goods and material

　专用材料 Special-purpose material

　专用设备 Special-purpose equipment

　预付大型设备款 Prepayments for equipment

　为生产准备的工具及器具 Preparative instruments and implement for fabricate

　在建工程 Construction-in-process

　安装工程 Erection works

　在安装设备 Erecting equipment-in-process

　技术改造工程 Technical innovation project

　大修理工程 General overhaul project

　在建工程减值准备 Construction-in-process depreciation reserves

　固定资产清理 Liquidation of fixed assets

　无形资产 Intangible assets

　专利权 Patents

　非专利技术 Non-Patents

　商标权 Trademarks, Trade names

　著作权 Copyrights

　土地使用权 Tenure

　商誉 Goodwill

　无形资产减值准备 Intangible Assets depreciation reserves

　专利权减值准备 Patent rights depreciation reserves

　商标权减值准备 trademark rights depreciation reserves

　未确认融资费用 Unacknowledged financial charges

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

　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

　待处理流动资产损溢 Wait deal intangible assets loss or income

　待处理固定资产损溢 Wait deal fixed assets loss or income

　二、负债类 Liability

　短期负债 Current liability

　短期借款 Short-term borrowing

　应付票据 Notes payable

　银行承兑汇票 Bank acceptance

　商业承兑汇票 Trade acceptance

　应付账款 Account payable

　预收账款 Deposit received

　代销商品款 Proxy sale goods revenue

　应付工资 Accrued wages

　应付福利费 Accrued welfarism

　应付股利 Dividends payable

　应交税金 Tax payable

　应交增值税 value added tax payable

　进项税额 Withholdings on VAT

　已交税金 Paying tax

　转出未交增值税 Unpaid VAT changeover

　减免税款 Tax deduction

　销项税额 Substituted money on VAT

　出口退税 Tax reimbursement for export

　进项税额转出 Changeover withnoldings on VAT

　出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

　转出多交增值税 Overpaid VAT changeover

　未交增值税 Unpaid VAT

　应交营业税 Business tax payable

　应交消费税 Consumption tax payable

　应交资源税 Resources tax payable

　应交所得税 Income tax payable

　应交土地增值税 Increment tax on land value payable

　应交城市维护建设税 Tax for maintaining and building cities payable

　应交房产税 Housing property tax payable

　应交土地使用税 Tenure tax payable

　应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

　应交个人所得税 Personal income tax payable

　其他应交款 Other fund in conformity with paying

　其他应付款 Other payables

　预提费用 Drawing expense in advance

　其他负债 Other liabilities

　待转资产价值 Pending changerover assets value

　预计负债 Anticipation liabilities

　长期负债 Long-term Liabilities

　长期借款 Long-term loans

　一年内到期的长期借款 Long-term loans due within one year

　一年后到期的'长期借款 Long-term loans due over one year

　应付债券 Bonds payable

　债券面值 Face value, Par value

　债券溢价 Premium on bonds

　债券折价 Discount on bonds

　应计利息 Accrued interest

　长期应付款 Long-term account payable

　应付融资租赁款 Accrued financial lease outlay

　一年内到期的长期应付 Long-term account payable due within one year

　一年后到期的长期应付 Long-term account payable over one year

　专项应付款 Special payable

　一年内到期的专项应付 Long-term special payable due within one year

　一年后到期的专项应付 Long-term special payable over one year

　递延税款 Deferral taxes

　三、所有者权益类 OWNERS' EQUITY

　资本 Capita

　实收资本(或股本) Paid-up capital(or stock)

　实收资本 Paicl-up capital

　实收股本 Paid-up stock

　已归还投资 Investment Returned

　公积

　资本公积 Capital reserve

　资本(或股本)溢价 Cpital(or Stock) premium

　接受捐赠非现金资产准备 Receive non-cash donate reserve

　股权投资准备 Stock right investment reserves

　拨款转入 Allocate sums changeover in

　外币资本折算差额 Foreign currency capital

　其他资本公积 Other capital reserve

　盈余公积 Surplus reserves

　法定盈余公积 Legal surplus

　任意盈余公积 Free surplus reserves

　法定公益金 Legal public welfare fund

　储备基金 Reserve fund

　企业发展基金 Enterprise expension fund

　利润归还投资 Profits capitalizad on return of investment

　利润 Profits

　本年利润 Current year profits

　利润分配 Profit distribution

　其他转入 Other chengeover in

　提取法定盈余公积 Withdrawal legal surplus

　提取法定公益金 Withdrawal legal public welfare funds

　提取储备基金 Withdrawal reserve fund

　提取企业发展基金 Withdrawal reserve for business expansion

　提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund

　利润归还投资 Profits capitalizad on return of investment

　应付优先股股利 Preferred Stock dividends payable

　提取任意盈余公积 Withdrawal other common accumulation fund

　应付普通股股利 Common Stock dividends payable

　转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

　未分配利润 Undistributed profit

　四、成本类 Cost

　生产成本 Cost of manufacture

　基本生产成本 Base cost of manufacture

　辅助生产成本 Auxiliary cost of manufacture

　制造费用 Manufacturing overhead

　材料费 Materials

　管理人员工资 Executive Salaries

　奖金 Wages

　退职金 Retirement allowance

　补贴 Bonus

　外保劳务费 Outsourcing fee

　福利费 Employee benefits/welfare

　会议费 Coferemce

　加班餐费 Special duties

　市内交通费 Business traveling

　通讯费 Correspondence

　电话费 Correspondence

　水电取暖费 Water and Steam

　税费 Taxes and dues

　租赁费 Rent

　管理费 Maintenance

　车辆维护费 Vehicles maintenance

　油料费 Vehicles maintenance

　培训费 Education and training

　接待费 Entertainment

　图书、印刷费 Books and printing

　运费 Transpotation

　保险费 Insurance premium

　支付手续费 Commission

　杂费 Sundry charges

　折旧费 Depreciation expense

　机物料消耗 Article of consumption

　劳动保护费 Labor protection fees

　季节性停工损失 Loss on seasonality cessation

　劳务成本 Service costs

　五、损益类 Profit and loss

　收入 Income

　业务收入 OPERATING INCOME

　主营业务收入 Prime operating revenue

　产品销售收入 Sales revenue

　服务收入 Service revenue

　其他业务收入 Other operating revenue

　材料销售 Sales materials

　代购代售

　包装物出租 Wrappage lease

　出让资产使用权收入 Remise right of assets revenue

　返还所得税 Reimbursement of income tax

　其他收入 Other revenue

　投资收益 Investment income

　短期投资收益 Current investment income

　长期投资收益 Long-term investment income

　计提的委托贷款减值准备 Withdrawal of entrust loans reserves

　补贴收入 Subsidize revenue

　国家扶持补贴收入 Subsidize revenue from country

　其他补贴收入 Other subsidize revenue

　营业外收入 NON-OPERATING INCOME

　非货币性交易收益 Non-cash deal income

　现金溢余 Cash overage

　处置固定资产净收益 Net income on disposal of fixed assets

　出售无形资产收益 Income on sales of intangible assets

　固定资产盘盈 Fixed assets inventory profit

　罚款净收入 Net amercement income

　支出 Outlay

　业务支出 Revenue charges

　主营业务成本 Operating costs

　产品销售成本 Cost of goods sold

　服务成本 Cost of service

　主营业务税金及附加 Tax and associate charge

　营业税 Sales tax

　消费税 Consumption tax

　城市维护建设税 Tax for maintaining and building cities

　资源税 Resources tax

　土地增值税 Increment tax on land value

　其他业务支出 Other business expense

　销售其他材料成本 Other cost of material sale

　其他劳务成本 Other cost of service

　其他业务税金及附加费 Other tax and associate charge

　费用 Expenses

　营业费用 Operating expenses

　代销手续费 Consignment commission charge

　运杂费 Transpotation

　保险费 Insurance premium

　展览费 Exhibition fees

　广告费 Advertising fees

　管理费用 Adminisstrative expenses

　职工工资 Staff Salaries

　修理费 Repair charge

　低值易耗摊销 Article of consumption

　办公费 Office allowance

　差旅费 Travelling expense

　工会经费 Labour union expenditure

　研究与开发费 Research and development expense

　福利费 Employee benefits/welfare

　职工教育经费 Personnel education

　待业保险费 Unemployment insurance

　劳动保险费 Labour insurance

　医疗保险费 Medical insurance

　会议费 Coferemce

　聘请中介机构费 Intermediary organs

　咨询费 Consult fees

　诉讼费 Legal cost

　业务招待费 Business entertainment

　技术转让费 Technology transfer fees

　矿产资源补偿费 Mineral resources compensation fees

　排污费 Pollution discharge fees

　房产税 Housing property tax

　车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

　土地使用税 Tenure tax

　印花税 Stamp tax

　财务费用 Finance charge

　利息支出 Interest exchange

　汇兑损失 Foreign exchange loss

　各项手续费 Charge for trouble

　各项专门借款费用 Special-borrowing cost

　营业外支出 Nonbusiness expenditure

　捐赠支出 Donation outlay

　减值准备金 Depreciation reserves

　非常损失 Extraordinary loss

　处理固定资产净损失 Net loss on disposal of fixed assets

　出售无形资产损失 Loss on sales of intangible assets

　固定资产盘亏 Fixed assets inventory loss

　债务重组损失 Loss on arrangement

　罚款支出 Amercement outlay

　所得税 Income tax

　以前年度损益调整 Prior year income adjustment

　consistency 一贯性 substance over form 实质重于形式

　materiality 重要性 prudence 谨慎性

　current asset 流动资产 non-current asset 非流动资产

　round it up, round it down 四舍五入 contingent liability 或有负债

　creditor 债权人 rendering of service 提供劳务 royalties 版税

　bonus share 分红股 redempte share 赎回股份 debenture 债券

　credit 贷方 depreciation 折旧 residual value 剩余价值

　accounting treatment 会计处理 accrual concept 权责发生制概念

　net book value 账面净值 straight line method 直线法

　carrying amount 资产净值(资产-累计折旧-减值)

　rule of thumb 经验法 contribution margin 边际贡献

　deferred income 递延收入 finance lease 融资租赁

　cash equivalents 现金等价物 operating lease 经营租赁

　capital appreciation 资本增值 amortization 分摊

　incremental budget 增量预算 zero based budget 零基预算

　continuous budget 滚动预算 deferred tax 递延税款

　permanent difference 永久性差异 timing difference 时间性差异

　flow through method 应付税款法

　events after balance sheet date 资产负债表日后事项

　return on investment (ROI) 投资回报率

　profit before interest and tax 息税前利润

　profit margin 利润率 retrospective application 追溯调整法

　prospective application 未来适用法

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