当前位置: 首页 > 网上学英语

资本公积英文,reserve是资本公积吗

  • 网上学英语
  • 2026-03-16

资本公积英文?资本公积,是外来词,英文名称capitalreserves。 资本公积主要包括哪些内容呢? 1、资本(或股本)溢价,是指企业投资者投入的资金超过其在注册资本中所占份额的部分。 2、接受捐赠资产,是指是指企业因接受现金和非现金资产捐赠而增加的资本。 3、外币资本折算差额。那么,资本公积英文?一起来了解一下吧。

资本公积大白话解释

资本公积:Capitalsurplus;Capitalreserve;capitalreserves

盈余公积:Surplusreserves;earnedsurplus;surplusreserve

盈余公积英文

Accounting术语大合集!超全中英文对照词汇表

一、资产(Assets)

Cash:现金

Accounts Receivable:应收账款

Inventory:存货

Real Estate:不动产

Equipment:设备

Investments:投资

Prepaid Expenses:预付费用

Intangible Assets:无形资产

细分:如Patents(专利)、Copyrights(版权)、Trademarks(商标)等

Land:土地

Marketable Securities:流动证券

Fixed Assets:固定资产

Deferred Tax Assets:递延所得税资产

二、负债(Liabilities)

Accounts Payable:应付账款

Loans Payable:贷款

Salaries Payable:应付薪资

Accrued Liabilities:应计负债

Notes Payable:应付票据

Mortgage Payable:抵押贷款

Deferred Tax Liabilities:递延税负债

Customer Deposits:客户存款

Bonds Payable:应付债券

Unearned Revenue:预收收入

Interest Payable:应付利息

Warranty Liabilities:质保负债

三、所有者权益(Owner's Equity)

Common Stock:普通股

Retained Earnings:留存收益

Additional Paid-in Capital:追加实收资本

Dividends:股利

Treasury Stock:库存股

Preferred Stock:优先股

Capital Surplus:资本公积

Accumulated Other Comprehensive Income:累计其他综合收益

四、收入(Revenue)

Sales Revenue:销售收入

Service Fees:服务费用

Rental Income:租金收入

Interest Income:利息收入

Dividend Income:股息收入

Royalty Income:版税收入

Licensing Fees:许可费

Subscription Revenue:订阅收入

Investment Income:投资收入

Commission Revenue:佣金收入

五、费用(Expenses)

Wages and Salaries:工资和薪金

Rent Expenses:租金费用

Cost of Goods Sold:销售成本

Advertising Expenses:广告费用

Utilities Expenses:水电费

Depreciation Expenses:折旧费用

Insurance Expenses:保险费用

Office Supplies Expenses:办公用品费用

Repairs and Maintenance Expenses:维修和维护费用

Travel Expenses:差旅费用

Training Expenses:培训费用

Legal Expenses:法律费用

六、损益(Gains and Losses)

Investment Gains:投资收益

Investment Losses:投资损失

Foreign Exchange Gains:汇兑收益

Foreign Exchange Losses:汇兑损失

Capital Gains:资本利得

Capital Losses:资本损失

Gain on Sale of Assets:资产出售收益

Loss on Disposal of Assets:资产处置损失

这份Accounting中英文对照词汇表涵盖了会计领域的核心术语,无论是学习还是工作中,都能帮助你更快速地理解和应用这些专业词汇。

资本公积的三个来源

翻译结果

资本公积和盈余公积的对应英文怎么说

Capital reserves and surplus reserves corresponding English how to say

reserve是资本公积吗

以下是主要会计科目的国际通用英文说法:

一、资产类 库存现金:Cash on hand 银行存款:Cash in bank 其他货币资金:Other cash and cash equivalents 存出保证金:Refundable deposits 交易性金融资产:Financial assets at fair value through profit or loss 应收票据:Note receivable 应收账款:Account receivable 预付账款:Advanced payment 应收股利:Dividend receivable 应收利息:Interest receivable 其他应收款:Other receivables 坏账准备:Allowance for bad debts 原材料:Raw materials 库存商品:Commodity stocks 固定资产:Plant and equipment 累计折旧:Accumulated depreciation 无形资产:Intangible assets 商誉:Goodwill 递延所得税资产:Deferred income tax assets

二、负债类 短期借款:Short loan 交易性金融负债:Financial liabilities at fair value through profit or loss 应付票据:Notes payable 应付账款:Accounts payable 应付职工薪酬:Accrued employee compensation 应交税费:Tax payable 应付利息:Interest payable 应付股利:Dividend payable 其他应付款:Other payables 长期借款:Longterm loan 应付债券:Longterm bonds 递延所得税负债:Deferred income tax liabilities

三、所有者权益类 实收资本:Paidin capital 资本公积:Capital reserve 盈余公积:Surplus reserves 本年利润:Current year profits 利润分配:Profit distribution

四、成本类 生产成本:Manufacturing cost 制造费用:Manufacturing overhead 研发支出:R&D expenditures

五、损益类 主营业务收入:Prime operating revenue 主营业务成本:Cost of goods sold 营业税金及附加:Operating tax and associate charge 销售费用:Marketing expenses 管理费用:Administrative expenses 财务费用:Financial expenses 资产减值损失:Asset impairment loss 所得税费用:Income tax expense

以上内容涵盖了主要会计科目的国际通用英文术语,希望对你有所帮助。

资本公积怎么退回投资人

熟练掌握财务英语是进入外资企业或大型跨国公司不可或缺的技能。本文将介绍财务报表中常用的英语词汇,帮助读者更好地理解利润表和资产负债表。

一、利润表相关的财务词汇

销售收入与成本的英文表述为Sales Revenue and Cost。利润表也被称为Income Statement或Profit & Loss (P&L),营业收入或销售收入则为Revenue或Sales Revenue。销售折扣与折让的英文为Sales Discount and Allowance。净收入即Net Revenue。

营业或销售成本为Cost of sales或Cost of good sold。营业税金及附加的英文为Sales Taxes and surtax / additional tax。销售费用和管理费用分别对应Selling Expenses和Management / Administrative Expenses。财务费用则为Financial Expenses。资产减值损失为Asset Impairment Loss。公允价值变动损益为Profit & Loss on Fluctuation of Fair Market Value。

以上就是资本公积英文的全部内容,三、所有者权益类 实收资本:Paidin capital 资本公积:Capital reserve 盈余公积:Surplus reserves 本年利润:Current year profits 利润分配:Profit distribution 四、成本类 生产成本:Manufacturing cost 制造费用:Manufacturing overhead 研发支出:R&D expenditures 五、内容来源于互联网,信息真伪需自行辨别。如有侵权请联系删除。

猜你喜欢