财务术语中英文对照大全(7)

　　七、无形资产

　　无形资产 Intangible assets

　　专利权 Patents

　　商标权 Trademarks, Tradenames

　　著作权 Copyrights

　　特许权或专营权 Franchises

　　商誉 Goodwill

　　开办费 Organization cost

　　租赁权 Leasehold

　　摊销 Amortization

　　八、流动负债

　　负债 Liability

　　流动负债 Current liability

　　应付帐款 Account payable

　　应付票据 Notes payable

　　贴现票据 Discount notes

　　长期负债一年内到期部分 Currentmaturities of long-term liabilities

　　应付股利 Dividends payable

　　预收收益 Prepayments bycustomers

　　存入保证金 Refundabledeposits

　　应付费用 Accrual expense

　　增值税 value added tax

　　营业税 Business tax

　　应付所得税 Income taxpayable

　　应付奖金 Bonuses payable

　　产品质量担保负债 Estimatedliabilities under product warranties

　　赠品和兑换券 Premiums,coupons and trading stamps

　　或有事项 Contingency

　　或有负债 Contingent

　　或有损失 Loss contingencies

　　或有利得 Gain contingencies

　　永久性差异 Permanentdifference

　　时间性差异 Timing difference

　　应付税款法 Taxes payablemethod

　　纳税影响会计法 Tax effectaccounting method

　　递延所得税负债法 Deferredincome tax liability method