注册会计师全国统一考试大纲-综合阶段考试（）

Disposal costs

应付股利

Dividend payable

应收股利

Dividend receivable

应付职工薪酬

Employee benefits payables

股权投资

Equity investment

权益法

Equity method

预计负债

Estimated liabilities/Provision

预计使用寿命

Estimated useful life

费用

Expenses

公允价值

Fair value

融资租赁

Finance lease

金融资产

Financial assets

交易性金融资产

Financial assets held for trading

财务费用

Financial expenses

金融工具

Financial instruments

金融负债

Financial liabilities

财务报告

Financial reporting

筹资活动

Financing activities

产成品

Finished products/goods

固定资产

Fixed assets

固定资产清理

Fixed assets pending for disposal

境外经营

Foreign operations

特许权

Franchise right

记账本位币

Functional currency

公允价值变动收益 / （损失）

Gains/Losses on changes in fair value

管理费用

General and administrative expenses

持续经营

Going concern

商誉

Goodwill

政府补助

Government grants

毛利率

Gross profit ratio

担保

Guarantee

持有至到期投资

Held-to-maturity investment

历史成本

Historical cost

可辨认性

Identifiable

减值损失

Impairment loss

减值准备

Impairment losses

利润表

Income statement

所得税

Income tax

间接法

Indirect method

保险费

Insurance expense

无形资产

Intangible assets

应付利息

Interest payable

利率

Interest rate

应收利息

Interest receivable

集团内部销售

Inter-group sales

中期财务报表

Interim financial statements

存货

Inventories

投资活动

Investing activities

投资成本

Investment cost

投资收益

Investment income

投资性房地产

Investment property

合营企业

Joint-venture

劳务成本

Labour costs

土地使用权

Land use right

租赁

Lease

承租人

Lessee

出租人

Lessor

负债

Liability/Liabilities

贷款

Loan

长期股权投资

Long-term equity investment

长期借款

Long-term loans

长期应付款

Long-term payable

长期应收款

Long-term receivables

少数股东权益

Minority interests

净利润

Net profits

非调整事项

Non-adjusting events

非流动性负债

Non-current liabilities

营业外支出

Non-operating expenses

营业外收入

Non-operating income

经营活动

Operating activities

经营租赁

Operating lease

营业利润

Operating profit

其他资本公积

Other capital reserve

其他综合收益

Other comprehensive income

其他业务收入

Other operating income

其他应付款

Other payables

其他应收款

Other receivables

所有者权益

Owner’s equity

所有权

Ownership

实收资本

Paid-in capital

专利权

Patent

资产负债表日后事项

Post balance sheet events

溢价

Premium

预付款

Prepayment

现值

Present value

以前年度损益事项

Prior year profit/loss adjustment

商品

Product

利润

Profit

利润分配

Profit appropriation

存货跌价准备