递延收益英文？非流动负债包括长期借款Long-term Loan，应付债券Bond Payable，递延收益Deferred Income。与所有者权益相关的科目有实收资本Paid-in Capital，资本公积Capital Reserve，盈余公积Earned Surplus，未分配利润Undistributed Profit。以上内容仅为财务英语的一小部分，若要担任更高职务，还需掌握更多相关知识和技能。那么，递延收益英文？一起来了解一下吧。
收益英文如下：
revenue是一个英语单词，名词，作名词时意为“ 税收收入；财政收入；收益”。
短语搭配
Sales revenue 产品销售收入 ; 销货收入 ; [会计] 销售收入 ;销售额
fiscal revenue [财政]财政收入; 财政岁入 ;财政支出
total revenue 总收益 ; 总收入 ; 营业收入总额 ; 收入
enterprise revenue企业效益; 兄弟姐妹搞效益 ; 单位效益
deferred revenue [会计] 递延收入 ; 递延收益 ; 预收收入 ; 递延营收
estimated revenue 估计收入 ; 预算收入 ; 岁入预算 ; [会计] 估计营业收入
revenue account [会计] 营业收入账户; 收入账 ; 收益账
Revenue Management 收益管理 ; 收入管理 ; 效益最大化
annual revenue 年营业收入 ; 年收入 ; 全年收入额[1]
单词简介
n. (名词)
收益
税收，岁入
收入，总收入，所得
税务局，税务署
财政收入
固定收入
收入来源
岁入细目
请点击输入图片描述
双语例句
用作名词 (n.)
National tax revenue grew by a large margin every year.国家税收连年大幅度增长。
中华。会计网校小文哥建议：
金融资产+负债（有公司可转债）+投资性房地产---延伸--固定资产+无形资产
长期股权投资+企业合并+合并会计报表---延伸所有者权益
收入费用利润+或有事项+租赁（融资租赁）+政府补助（递延收益的用法）
借款费用+外币业务
非货币性交易+债务重组
负债（应付职工薪酬）+股份支付
财务会计报告单独一章，BS，IS，CF
每股收益
最后所得税会计将上述组合大融合即可！
英文会计报表的资产负债表的做法如下：
1、资产负债表
2、损益表
3、现金流量表
资产负债表（the Balance Sheet)亦称财务状况表，表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表，资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、股东权益”交易科目分为“资产”和“负债及股东权益”两大区块，在经过分录、转帐、分类帐、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：资产负债表
Balance Sheet
★Concept:
List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.
★Tips:
1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.
2.The balance sheet is dated at the moment in time when the accounting period ends.
3.Assets＝Liabilities ＋ Owners' Equity ★Sample:
【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is（ ）
A．$90,000
B．$140,000
C．$110,000
D．$150,000
Answer: B
Explanation: Assets＝Liabilities ＋ Stockholders' Equity, the company's liabilities is $200,000($300,000－$100,000) at the beginning of the year.Assets is $350.000($300,000＋$50,000) and liabilities is $240,000($200,000＋$40,000) at the end of year. Therefore, Stockholders'Equity＝Assets－Liabilities＝$350,000－$140,000＝$110,000.,000＋$45,000＋$180,000＝$325,000
本文由高顿ACCA编辑整理，转载请注明出处
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科目编码科目名称科目英文名称参考对照
1001库存现金Cash on Hand
1002银行存款Cash in bank
1015其他货币资金Other Monetary Capital
1101交易性金融资产Transactional Monetary Capital
1121应收票据Notes Receivable
1122应收账款Accounts Receivable
1123预付账款Advance to suppliers
1131应收股利Dividend Receivable
1132应收利息Accrued Interest Receivable
1231其他应收款Other Receivable
1241坏账准备Provision for bad debts
1321代理业务资产Capital in Vicarious Business
1401材料采购Procurement of Materials
1402在途物资Materials in Transit
1403原材料Raw Materials
1404材料成本差异Balance of Materials
1406库存商品Commodity Stocks
1407发出商品Goods in Transit
1410商品进销差价Difference between Purchase and Sales of Commodities
1411委托加工物资Materials for Consigned Processing
1412包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles
1461存货跌价准备Reserve For Stock Depreciation
1501待摊费用Unamortized Expenditures
1521持有至到期投资Held-To-Maturity Investment
1522持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment
1523可供出售金融资产Financial Assets Available for Sale
1524长期股权投资Long-term Equity Investment
1525长期股权投资减值准备Reserve for Long-term Equity Investment Impairment
1526投资性房地产Investment Real Estate
1531长期应收款Long-term Accounts Receivable
1541未实现融资收益Unrealized Financing Profits
1601固定资产Fixed assets
1602累计折旧Accumulative Depreciation
1603固定资产减值准备Provision for impairment of fixed assets
1604在建工程Construction in Process
1605工程物资Engineer Material
1606固定资产清理Disposal of Fixed Assets
1701无形资产Intangible Assets
1702累计摊销Accumulated Amortization
1703无形资产减值准备Reserve for Intangible Assets Impairment
1711商誉Business Reputation
1801长期待摊费用Long-term Deferred Expenses
1811递延所得税资产Deferred Income Tax Assets
1901待处理财产损溢Profit & loss of assets pending disposal
2001短期借款Short-term Borrowings
2101交易性金融负债Transactional Moneytary Liabilities
2201应付票据Notes Payable
2202应付账款Accounts Payable
2205预收账款Advance from customers
2211应付职工薪酬Payroll Payable
2221应交税费Taxes Payable
2231应付股利Dividend Payable
2232应付利息Accrued Interest Payable
2241其他应付款Other Accounts Payable
2314代理业务负债Liabilities from Vicarious Business
2401预提费用Accrued expensess
2411预计负债Estimated Liabilities
2501递延收益Deferred Profits
2601长期借款Long-term loans
2602长期债券Long-term Bonds
2801长期应付款Long-term Payable
2802未确认融资费用Unsettled Financing Expenses
2811专项应付款Special Accounts Payable
2901递延所得税负债Deferred Income Tax Liabilities
3101衍生工具Derivative Tools3201套期工具Arbitrage Tools
3202被套期项目Arbitraged Items
4001实收资本Paid-in Capital
4002资本公积Capital Reserve
4101盈余公积Surplus Reserve
4103本年利润Profit & loss summary
4104利润分配Distribution profit
4201库存股Treasury Share
5001生产成本Production Costs
5101制造费用Manufacturing Expenditures
5201劳务成本Service Costs
5301研发支出Research and Development Expenditures
6001主营业务收入Sales revenue
6051其他业务收入Revenues from other operationse
6101公允价值变动损益Profit and Loss from Fair Value Changes
6111投资收益Income on Investment
6301营业外收入Non-operating profit
6401主营业务成本Cost of sales
6402其他业务成本Cost of other operations
6405营业税金及附加Business Tax and Surcharges
6601销售费用Marketing Costs
6602管理费用Managing Costs
6603财务费用Financing Costs
6604勘探费用Prospecting Costs
6701资产减值损失Assets Devaluation
6711营业外支出Non-operating expenses
6801所得税Income Tax
6901以前年度损益调整Prior period profit & loss adjustment
以上就是递延收益英文的全部内容，递延收益，是指尚待确认的收入或收益，也可以说是暂时未确认的收益，按本质来说递延收益就是指企业未来可以有的收益。就此来看，递延收益是属于负债的。企业的递延收益是流动负债还是长期负债呢？按现在法律规定：“递延收益”科目的期末余额，在资产负债表“其他流动负债”栏填列。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。
