注册会计师考试：会计英语常用词汇(三)

　　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

　　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

2007年注册会计师CPA考试高效复习五大绝招