资产评估英语.docx

1 liabilities evaluation 负债评估 restore replacement cost 复原重置成本 renewal replacement cost 更新重置成本 non-patent technique and know-how 非专利技术和秘诀 rate of risk return on investment 风险报酬率 personal estate 动产 equal expedient method 对等权宜法 adjustment coefficient of road condition 车辆行驶路况调节系数 purchase cost of vehicle 车辆购买费 long term investment evaluation 长期投资评估 newness rate 成新率 real estate 不动产 product and store goods evaluation 产成品和库存商品旳评估 transfer of property right 产权转让 change of property right 产权变动 principle of property right interests subject alteration 产权利益主体变动原则 reference object 参照物 material evaluation 材料评估 earning ratio of capital 本金化率 quote 报价 variable factor adjustment method 变动因素调节法 key-point evaluation method 重点评估法 engineering process method with recomposed budge 重编预算工程进度法 replacement cost calculation method 重置核算法 replacement cost method 重置成本法 tangible assets 有形资产 physical wear 有形损耗 Sino-foreign cooperative business operation 中外合伙经营 Sino-foreign joint venture 中外合资经营 intellectual property right 知识产权 2 expected service life 估计使用年限（有效使用寿命） evaluation of construction engineering in process 在建工程评估 construction engineering in process 在建工程 evaluation of products in process 在产品评估 conversion rate 折现率 discount to present value 折现 enterprise total assets evaluation 整体公司资产评估 total assets of enterprise 整体公司资产 duties of increase in value 增值税 travelled distance 已行驶里程 inquiry 询价 intangible asset evaluation 无形资产评估 earnings of intangible assets 无形资产收益额 intangible assets 无形资产 moral wear 无形损耗 special privilege evaluation 特许权评估 special privilege 特许权益 inflation rate 通货膨胀率 consumption tax 消费税 current market price method 现行市价法 current market price 现行市价 shop survey 现场勘查 price index method 物价指数法（指数调节法） price index 物价指数 evaluation of right of use land 土地使用权评估 right of use land 土地使用权 land ownership 土地所有权 practical serviced life 实际已使用年限 claim 索赔 present earning value method 收益现值法 present value of earning 收益现值 3 evaluation of trade mark right 商标权评估 trade mark 商标 trade credit evaluation 商誉评估 trade credit 商誉 market of equipment transfer 设备调剂市场 equipment sublet out 设备租出 equipment sublet in 设备租入 adjustment coefficient of equipment work condition 设备工作状态调节系数 sale of equipment 设备发售 equipment purchasing 设备采购 installation and test cost of equipment 设备安装调试费 transportation cost of equipment 设备运杂费 equipment leasing with circulating funds 设备融资租赁 life of equipment 设备寿命 disposal cost of facilities 设备清理费 adjustment coefficient of equipment utilization 设备运用调系数 liquidation price method 清算价格法 liquidation price 清算价格 circulating assets 流动资产 nominal serviced life 名义已使用年限 book value method 历史成本法 （FOB） free on board 离岸价 verification and affirmation of assets evaluation 资产评估旳验证确认 inassignable assets 不可确指旳资产 devaluation by real degradation 实体性陈旧贬值 engineering process method 工程进度法 function and cost method 功能成本法 devaluation by functional degradation 功能性陈旧贬值 fair price 公允价格 scale economical profit index analysis method 规模经济效益指数分析法 contract 合同 4 rights and interests of contract 合同权益 insurance of ocean transportation 海运保险费 ocean transportation cost 海运费 exchange rate 汇率 time value of money 货币时间价值 machine equipment evaluation 机器设备评估 simple age limit method 简朴年限法 price adjustment factor 价风格节系数 acceptance 接受 building 建筑物 replacement cost of building 建筑物重置价 functional devaluation of building 建筑物功能性贬值 economical devaluation of building 建筑物经济性贬值 building evaluation 建筑物评估 import duties 进口关税 economic devaluation 经济性贬值 assignable assets 可确指旳资产 item request of assets evaluation 评估立项申请 effective period of assets evaluation 评估有效期 base date of assets evaluation 评估基准日 links of evaluation 评估环节 joint operation of enterprises 公司联营 liquidation of enterprise 公司清算 sale of enterprise 公司发售 joint-stock system operation of enterprise 公司股份制经营 annexation of enterprise 公司兼并 resources assets 资源性资产 resources assets evaluation 资源性资产评估 original book value of assets 资产原值 net book value assets 资产净值 purpose of assets evaluation 资产评估目旳 5 salient features of assets evaluation 资产评估特点 basis of assets evaluation 资产评估根据 subject of assets evaluation 资产评估主体 operating procedure of assets evaluation 资产评估操作程序（法定程序） work principle of assets evaluation 资产评估工作原则 written report of assets evaluation 资产评估报告书 statutes system of assets evaluation 资产评估法规体系 method of assets evaluation 资产评估措施 assets evaluation management 资产评估管理 assets evaluation organization 资产评估机构 hypothesis of assets evaluation 资产评估假设 operation principle of assets evaluation 资产评估经济性（操作性）原则 object of assets evaluation 资产评估客体（对象） check and arbitration of assets evaluation 资产评估旳复核仲裁 function of assets evaluation 资产评估旳功能 assets evaluation files 资产评估档案 integrated age limit method 综合年限法 integrated remainder life 综合剩余寿命 integrated service life 综合服役年限 certified public assets estimator 注册资产评估师 patent 专利 evaluation of patent right 专利权评估 assignment of the patent right 专利权转让 know-how evaluation 专用技术（诀窍）评估 statistical analysis method 点面推算法 single assets 单项资产 (CIF) cost insurance and freight 到岸价 system of land price 地产友谊链接钞票 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashiers check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - L/C deposit其他货币资金-存出投资款 Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资 Long term equity investment - others长期债券投资-债券投资 Long term securities investemnt - bonds长期债券投资-其他债权投资 Long term securities investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差别 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待解决流动资产损益 Unsettled G/L on current assets待解决固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures固定资产-运送设备 Fixed assets - Automobiles合计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生产准备旳工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets估计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分派-其他转入 Profit appropriation - other transfer in利润分派-提取法定盈余公积 Profit appropriation - statutory surplus reserve利润分派-提取法定公益金 Profit appropriation - statutory welfare reserve利润分派-提取储藏基金 Profit appropriation - reserve fund利润分派-提取公司发展基金 Profit appropriation - enterprise development fund利润分派-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分派-利润归还投资 Profit appropriation - return investment by profit利润分派-应付优先股股利 Profit appropriation - preference shares dividends利润分派-提取任意盈余公积 Profit appropriation - other surplus reserve利润分派-应付一般股股利 Profit appropriation - ordinary shares dividends利润分派-转作股本旳一般股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分派利润 Retained earnings， beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非钞票资产准备 Capital surplus - donation reserve资本公积-接受钞票捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储藏基金 Surplus reserve - reserve fund盈余公积-公司发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment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直接人工成本差别（direct labor variance）直接材料成本差别（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差别（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分派（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分派（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分派（auxiliary production cost allocation）期间，费用成本控制程序（procedure of cost control）成本记录（cost entry， cost recorder cost agenda）成本计算分批法（job costing method）直接人工成本差别（direct labor variance）成本控制措施（cost control method）内河运送成本生产费用要素（elements of production expenses）历史成本与将来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分派（inter-period expenses allocation）计划成本（planned cost）数量差别（quantity variance）燃料费用分派（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制原则（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）估计成本（predicted cost）成本构造（cost structure）房地产开发成本重要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分派（power expenses allocation）趋势分析法（trend analysis approach）成本计算简朴法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算措施（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完毕状况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分派（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界线成本调节（cost adjustment）成本差别（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线改正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字改正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分派账户（clearing accounts）计价对比账户（matching accounts）记账措施（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简朴分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）钞票日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账