学会计论坛

 找回密码
 免费注册
关注公众微信号:学会计网,用手机随时访问学会计网 加入VIP会员
查看: 1838|回复: 2

2014注册会计师考试英语零基础通关词汇第十部分 收入,费用和利润

[复制链接]
发表于 2014-7-23 11:36:59 | 显示全部楼层 |阅读模式
 第十部分 收入,费用和利润*
  revenue [’revənjuː] n. 收入(辨析:income意为收益,gains则通常指资本利得,因此这三种表达收入的关系为:income = revenue + gains)
  e.g. The amount of revenue arising from the sale of goods shall be determined in accordance with the consideration received or receivable from the buyer under contract or agreement is not fair.
  【译】企业应当按照从购货方己收或应收的合同或协议价款确定商品销售收入金额,己收或应收的合同或协议价款显失公允的除外。
  revenue from the sale of goods 销售商品收入
  revenue from the rendering of services 提供劳务收入
  【讲解】
  render [’rendə] v. 提出,致使,给予补偿 n. 交纳,打底,粉刷
  revenue arising from the use by others of enterprise assets 让渡资产使用权收入
  cash discount现金折扣
  trade discount商业折扣
  sales allowance[ə’laʊəns] 销售折让
  sales return 销售退回
  sales by installments with the substance of financing 具有融资性质的分期收款销售商品
  consignment sales 委托代销
  【讲解】
  consignment [kən’saɪnm(ə)nt] n. 委托,运送,托运
  delivery of payment in advance 预售款销售
  installment sales 分期收款销售
  collection with acceptance托收承付
  sales attached return conditions 附有销售退回条件的商品销售
  sales and repurchase [ri:’pə:tʃəs] 售后回购
  sales and leaseback [’li:sbæk]售后租回
  sales by old for new services 以旧换新销售
  award customers bonus points 授予客户奖励积分
  【讲解】
  (1)award [ə’wɔːd] v. 授予,判定 n. 奖品,判决
  (2)bonus [’bəʊnəs]n. 奖金,红利,额外津贴
  percentage [pə’sentɪdʒ] of completion method 完工百分比法
  BOT, building, operation and transfer 建设经营移交方式
  public infrastructure construction 公共基础设施建设
  construction [kən’strʌkʃ(ə)n] contract 建造合同
  revenue from construction contract 建造合同收入
  fixed price contract 固定造价合同
  cost plus contract 成本加成合同
  segmenting and combining of construction contract 建筑合同的分立与合并
  construction of additional assets 追加资产的建造
  incentive payments 奖励款
  【讲解】
  incentive [ɪn’sentɪv]adj. 刺激的,激励的 n. 动机,刺激
  claim 索赔款
  the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根据累计实际发生的合同成本占合同预计总成本的比例确定
  【讲解】
  (1)proportion [prə’pɔːʃ(ə)n] n. 比例,部分,面积 v. 使成比例,使均衡
  (2)incur [ɪn’kɜː] v. 招致,引发,蒙受
  the proportion that completed contract work bears to the estimated total contract work 根据已经完成的合同工作量占合同预计总工作量的比例确定
  【讲解】
  bear [beə] v. 具有 (相似之处或关系)
  surveys [sə’veɪ] of the work performed 根据实际测定的完工进度确定
  finance costs 财务费用
  prime operating revenue 主营业务收入
  Non-operating revenue营业外收入
  Non-operating expenses营业外支出

发表于 2016-1-18 22:06:21 | 显示全部楼层
hbvhkgvutcjhgvh
回复 支持 反对

使用道具 举报

您需要登录后才可以回帖 登录 | 免费注册

本版积分规则

手机版|Archiver|学会计论坛   

GMT+8, 2018-11-14 18:00 , Processed in 0.110150 second(s), 18 queries .

Powered by Discuz! X3.1

© 2001-2013 Comsenz Inc.

快速回复 返回顶部 返回列表