2014注会专业术语中英文对照表
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting本钱会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准那么委员会IASC美国注册会计师协会AICPA财务会计准那么委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原那么Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Ine亏损Loss历史本钱原那么Cost Principle收入实现原那么Revenue Principle配比原那么Matching Principle全面披露原那么Full-disclosure (Reporting) Principle 客观性原那么Objective Principle一致性原那么Consistent Principle可比性原那么parability Principle重大性原那么Materiality Principle稳健性原那么Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价目的地交货价商业折扣Trade discount 现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Ine statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格目的地抵岸价格寄销Consignment 寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average本钱或市价孰低法Lower of cost or market or LCM 市价Market value重置本钱Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method本钱率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds本钱法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股mon Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧本钱Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购置权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names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长期负债一年到期局部Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Ine tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities 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Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred ine tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Ine Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股mon stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock局部参加优先股Partially participating preferred stock非局部参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行本钱Issuance cost本钱法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Ine Statement式Account Form报告式Report Form编制〔报表〕Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金根底SCFP.Cash Basis〔现金流量表〕财务状况变动表中的营运资金根底SCFP.Working Capital Basis 〔资金来源与运用表〕营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比拟财务报表parative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of mon stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of mon stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent pany附属公司Subsidiary pany少数股权Minority interest权益联营合并Pooling of interest购置合并bination by purchase权益法Equity method本钱法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购置力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史本钱Historical cost现行价值会计Current value accounting现行本钱Current cost重置本钱Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购置力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
会计专业术语中英文对照表.doc
会计专业术语中英文对照表ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金 /周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cashequivalents112 短期投资short-term investments1121短期投资- 股票short-term investments - stock1122 短期投资 - 短期票券 short-term investments - short-term notes and bills1123 短期投资 - 政府债券 short-term investments - government bonds1124 短期投资- 受益凭证short-term investments - beneficiary certificates1125 短期投资- 公司债short-term investments - corporate bonds1128短期投资- 其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts-notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款- 关系人 accountsreceivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts- accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款- 外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forwardex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款receivables - related parties 1188 其它应收款receivables - other -关系人other -其它other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2 、基金及长期投资funds and long-term investments131 基金 funds1311 偿债基金redemption fund (or sinking fund)1312改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowancefor excess of cost over market value of long-term investments3、固定资产property , plant, and equipment 141 土地 land1411 土地 land1418 土地 -重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物 land improvements1428 土地改良物 - 重估增值 land improvements - revaluation increments1429累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物 - 重估增值 buildings -revaluation increments1439累积折旧-房屋及建物accumulated depreciation - buildings144~146 机 ( 器 ) 具及设备machinery and equipment1441 机(器)具 machinery1448 机 ( 器 )具- 重估增值machinery - revaluation increments1449 累积折旧- 机 ( 器 ) 具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements 1521 租赁权益改良leasehold improvements1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneousproperty, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源- 重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权 trademarks1711 商标权trademarks172 专利权 patents1721 专利权patents173 特许权 franchise1731 特许权franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产 - 其它 other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bondissuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets 182 闲置资产idle assets1821 闲置资产idle assets184长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款 -关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐 -长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overduereceivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 - 出租资产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产- 其它miscellaneousassets - other二、负债 liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114短期借款- 业主short-term borrowings - owners2115短期借款- 员工short-term borrowings - employees2117 短期借款- 关系人short-termborrowings- related parties2118短期借款- 其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价d iscount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 2173 2174 2175 应付租金accrued rent payable应付利息accrued interest payable 应付营业税accrued VAT payable应付税捐- 其它accrued taxespayable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款- 外币forwardexchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项 advance receipts2261 预收货款sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款other advance receipts 227一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一营业周期内到期长期应付票据及款项 -关系人long-term notes and accountspayables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务 /保固负债 estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主 ( 股东 ) 往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable 2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款- 业主long-term loans payable - owners2325 长期借款- 员工long-term loans payable - employees2327 长期借款-关系人long-term loanspayable - related parties2328 长期借款- 其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities 2388 其它长期负债 -其它 other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债 - 其它 miscellaneous liabilities - other三、业主权益owners^ equity31 资本 capital311 资本（或股本）capital3111 普通股股本capital - common stock 3112 特别股股本capital - preferred stock 3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excessof par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积 - 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余 (或累积亏损 ) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备 improvement and expansion reserve3323偿债准备special reserve forredemption of liabilities3328 其它特别盈余公积o ther special reserve335未分配盈余 ( 或累积亏损 ) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest四、损益类4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入 -其它other operating revenue4888 其它营业收入 -其它 other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchasedmerchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费 meal (expenses)5173 职工福利employee benefits/welfare5176 训练费 training (expense)5177 间接材料indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本 -其它 other operating costs-other5888 其它营业成本 -其它 other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses 62 管理及总务费用general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance(expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other generaland administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue 711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入 rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入 - 其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754处分投资损失 loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-movinginventories7888其它营业外费用-其它other non-operating expenses- other8所得税费用 (或利益 ) income tax expense (or benefit)81 所得税费用 ( 或利益 ) income tax expense (or benefit)811 所得税费用 ( 或利益 ) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益 - 处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益 -处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss 93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利 minority interest income。
会计专业英语中英文科目对照表
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank其他货币资金Other cash and cash equivalent外埠存款Other city Cash in bank 银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable存货Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资L ong-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditors rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capital实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入operating income主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
注册会计师考试《会计》会计科目中英文对照
注册会计师考试《会计》会计科目中英文对照注册会计师考试《会计》~会计科目~中英文对照部分中文科目是按老叫法写的）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other ary assets - cash in other cities其他货币资金-银行本票Other ary assets -cashier‘s check 其他货币资金-银行汇票Other ary assets - bank draft其他货币资金-信用卡Other ary assets - credit cards其他货币资金-信用证保证金Other ary assets - XXX其他货币资金-存出投资款Other ary 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 - othersn for short-term investment历久股权投资-股票投资Long term XXX - stocks长期股权投资-其他股权投资Longterm XXX - 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 - n for long-term investment应收票据Notes receivable应收股利Dividends receivableXXX应收帐款Trade debtorsn for doubtful debts - trade debtors预支帐款XXX应收补贴款Allowance receivable其他应收款Other debtorsn for doubtful debts - other debtors其他流动资产Other current assets物质采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半制品Self-manufactured goods库存商品Finished goods商品进销差价Difference XXX拜托加工物质Consigned ng 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存货减价筹办XXX待摊费用Prepaid XXX待处置惩罚活动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest拜托存款-减值筹办Consignment loan - n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。
2014注会专业术语中英文对照表
Interest receivable
集团内部销售
Inter-group sales
中期财务报表
Interim financial statements
存货
Inventories
投资活动
Investing activities
投资成本
Investment cost
投资收益
Investment income
接触信息/审计工作底稿
Access to information / Audit documentation
否定意见
Adverse opinion
替代程序
Alternative procedures
分析程序
Analytical procedures
在集团层面实施的分析程序
Analytical procedures at group level
Balance sheet
银行存款
Bank deposit
基本每股收益
Basic earnings per share
应收票据
Bills receivable
账面价值
Book value
借款费用
Borrowing costs
企业合并
Business combination
营业税金及附加
Business taxes and surcharges
Impairment loss
减值准备
Impairment losses
利润表
Income statement
所得税
Income tax
间接法
Indirect method
保险费
CPA 科目中英文对照表
现金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 - cashier‘s 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材料成本差异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待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益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-运输设备Fixed assets - Automobiles累计折旧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-为生产准备的工具及器具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预计负债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 - V A T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利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund 利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠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-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金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直接人工成本差异（direct labor variance）直接材料成本差异（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）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（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）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（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）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（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）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（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）成本控制标准（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）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（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）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（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）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情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）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（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）初级会计汇总原始凭证（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）划线更正法（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）红字更正法（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）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（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）简单分录（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）现金日记账（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）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes'assets）科学事业单位支出（scientific research institutes'expenditures）科学事业单位预算（scientific research institutes'budgeting）科学事业单位收入（scientific research institutes'revenues）科学事业单位结余（scientific research institutes'surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people's Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）。
会计专业术语中英文对照表
ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
2014年注册会计师考试_主要专业术语英语词汇DOC
职业能力综合测试涉及的主要专业术语中英文对照表会计类1、会计估计Accounting estimates2、会计分期Accounting period3、会计政策Accounting policies4、会计确认Accounting recognition5、会计处理Accounting treatment6、应付账款Accounts payable7、应收账款Accounts receivable8、累计折旧Accumulated depreciation9、调整事项Adjusting events10、摊销费用Amortization expense11、公平交易Arms-length transaction12、资产Assets13、资产减值损失Assets impairment loss14、联营公司Associates15、可供出售金融资产Available-for-sale financial assets16、坏账准备Bad debt provision17、年初余额Balance at the beginning of year18、年末余额Balance at the end of year19、资产负债表Balance sheet20、银行存款Bank deposit21、基本每股收益Basic earnings per share22、应收票据Bills receivable23、账面价值Book value24、借款费用Borrowing costs25、企业合并Business combination26、营业税金及附加Business taxes and surcharges27、计量Calculation/Calculate28、资本公积Capital reserve29、资本化Capitalization/Capitalized30、现金流量Cash flows31、库存现金Cash on hand32、公允价值变动Change in fair value33、股东权益变动表Changes in equity34、可比性Comparability35、混合金融工具Compound financial instruments36、代销商品Consignment goods37、合并资产负债表Consolidated balance sheet38、合并利润表Consolidated income statement39、合并股东权益变动表Consolidated statement of changes in equity40、建造合同Construction contract41、在建工程Construction in progress42、或有资产Contingent asset43、或有负债Contingent liability44、可转换公司债券Convertible notes45、会计差错更正Correction of accounting errors46、成本法Cost method47、主营业务成本Cost of sales from principal activities48、贷Credit49、货币计量Currency measurement50、流动资产Current assets51、流动负债Current liabilities52、借Debit53、债务重组Debt restructuring54、递延收益Deferred income55、递延所得税Deferred tax56、递延所得税资产Deferred tax assets57、递延所得税负债Deferred tax liabilities58、折旧Depreciation59、稀释每股收益Diluted earnings per share60、直接费用Direct costs61、直接人工Direct labour62、直接材料Direct materials63、直接法Direct method64、披露Disclosure65、折现系数Discount factor66、折现率Discount rate67、任意盈余公积Discretionary surplus reserve68、处置成本Disposal costs69、应付股利Dividend payable70、应收股利Dividend receivable71、应付职工薪酬Employee benefits payables72、股权投资Equity investment73、权益法Equity method74、预计负债Estimated liabilities/Provision75、预计使用寿命Estimated useful life76、费用Expenses77、公允价值Fair value78、融资租赁Finance lease79、金融资产Financial assets80、交易性金融资产Financial assets held for trading81、财务费用Financial expenses82、金融工具Financial instruments83、金融负债Financial liabilities84、财务报告Financial reporting85、筹资活动Financing activities86、产成品Finished products/goods87、固定资产Fixed assets88、固定资产清理Fixed assets pending for disposal89、境外经营Foreign operations90、特许权Franchise right91、记账本位币Functional currency92、公允价值变动收益/（损失）Gains/Losses on changes in fair value93、管理费用General and administrative expenses94、持续经营Going concern95、商誉Goodwill96、政府补助Government grants97、毛利率Gross profit ratio98、担保Guarantee99、持有至到期投资Held-to-maturity investment100、历史成本Historical cost1、可辨认性Identifiable2、减值损失Impairment loss3、减值准备Impairment losses4、利润表Income statement5、所得税Income tax6、间接法Indirect method7、保险费Insurance expense8、无形资产Intangible assets9、应付利息Interest payable10、利率Interest rate11、应收利息Interest receivable12、集团内部销售Inter-group sales13、中期财务报表Interim financial statements14、存货Inventories15、投资活动Investing activities16、投资成本Investment cost17、投资收益Investment income18、投资性房地产Investment property19、合营企业Joint-venture20、劳务成本Labour costs21、土地使用权Land use right22、租赁Lease23、承租人Lessee24、出租人Lessor25、负债Liability/Liabilities26、贷款Loan27、长期股权投资Long-term equity investment28、长期借款Long-term loans29、长期应付款Long-term payable30、长期应收款Long-term receivables31、少数股东权益Minority interests32、净利润Net profits33、非调整事项Non-adjusting events34、非流动性负债Non-current liabilities35、营业外支出Non-operating expenses36、营业外收入Non-operating income37、经营活动Operating activities38、经营租赁Operating lease39、营业利润Operating profit40、其他资本公积Other capital reserve41、其他综合收益Other comprehensive income42、其他业务收入Other operating income43、其他应付款Other payables44、其他应收款Other receivables45、所有者权益Owner’s equity46、所有权Ownership47、实收资本Paid-in capital48、专利权Patent49、资产负债表日后事项Post balance sheet events50、溢价Premium51、预付款Prepayment52、现值Present value53、以前年度损益事项Prior year profit/loss adjustment54、商品Product55、利润Profit56、利润分配Profit appropriation57、存货跌价准备Provision for diminution in value of inventories58、固定资产减值准备Provision for impairment of fixed assets59、损失准备Provision for loss60、采购成本Purchase costs61、报酬率Rate of return62、原材料Raw materials63、预收款项Receipts in advance64、确认Recognition/Recognize65、可收回金额Recoverable amount66、可变现净值Recoverable value67、关联交易Related party transactions68、关联方Related party(ies)69、租赁收入Rental income70、重置成本Replacement costs71、回购Repurchase72、研究开发费用Research and development costs73、残值Residual value74、重组Restructuring75、追溯调整Retrospective adjustments76、销售商品收入Revenue from sales of goods77、收入Revenue/Income78、职工薪酬Salary costs79、售后租回交易Sale and lease back80、主营业务收入Sales from principal activities81、销售退回Sales return82、销售额Sales revenue83、销售税Sales tax84、分部报告Segment reporting85、销售费用Selling expenses86、股本Share capital87、股份期权Share options88、股本/资本溢价Share/Capital premium89、所有者权益Shareholders’ equity90、短期借款Short-term loans91、专项应付款Special payables92、现金流量表Statement of cash flows93、法定盈余公积Statutory surplus reserve94、盈余公积Surplus reserves95、有形资产Tangible assets96、计税基础Tax basis97、应交税费Taxes payable98、暂时性差异Temporary differences99、交易费用Transaction costs100、可理解性Understandability1、未分配利润Undistributed profit/Retained earnings2、未实现融资收益Unrealized capital gain3、增值税Value-added tax4、在产品Work in progress审计类1、客户关系和审计业务的接受与保持Acceptance and continuance of client and audit engagement2、访问控制Access controls3、接触信息4、审计工作底稿Access to information Audit documentation5、否定意见Adverse opinion6、替代程序Alternative procedures7、分析程序Analytical procedures8、在集团层面实施的分析程序Analytical procedures at group level9、年度报告Annual report10、适用的财务报告框架Applicable financial reporting framework11、按照适用的财务报告编12、制基础得到恰当会计处13、理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework14、(审计证据的)适当性Appropriateness (of audit evidence)15、认定Assertions16、评估Assess17、保证Assurance18、审计调整Audit adjustment19、审计工作底稿Audit documentation/Audit working paper20、审计证据Audit evidence21、审计档案Audit file22、会计师事务所Audit firm/Accounting firm23、审计意见Audit opinion24、审计计划Audit plan25、审计风险Audit risk26、审计抽样(抽样) Audit sampling (sampling)27、注册会计师（审计师）Auditor28、注册会计师与财务信息Auditor and financial information30、注册会计师的点估计或区间估计Auditor’s point estimate or auditor’s range31、导致非无保留意见的事项段Basis for modification paragraph32、业务流程Business process33、（交易的）商业理由Business rationale34、经营风险业务风险Business risk35、明显微小Clearly trivial36、比较财务报表Comparative financial statements37、比较信息Comparative information38、被审计单位的互补性控制Compensating controls of entity under audit39、完整性Completeness40、对集团具有财务重大性的单个组成部分Components that are of individual financial significance to the group41、计算机辅助审计技术Computer-assisted audit techniques42、审计的前提条件Conditions for an audit43、询证函Confirmation44、合并过程Consolidation process45、控制活动Control activities46、控制环境Control environment47、控制风险Control risk48、与审计相关的控制Controls relevant to the audit49、公司治理Corporate governance50、对应数据Corresponding figures51、截止Cut-off/As of (date)52、报告日（与质量控制相关）53、财务报表批准日Date of report (in relation to quality control)Date of the approval of the financial statements54、审计报告日Date of the auditor’s report55、财务报表日Date of the financial statements56、设计、执行和维护适当的控制Design, implement and maintain adequate controls (over)57、检查风险Detection risk58、偏差Deviations59、无法表示意见Disclaimer of opinion60、双重目的测试Dual-purpose test61、强调事项段Emphasis of matter paragraph62、业务工作底稿Engagement documentation/working paper63、业务约定书Engagement letter64、项目合伙人Engagement partner65、项目质量控制复核Engagement quality control review66、项目质量控制复核人员Engagement quality control reviewer67、项目组Engagement team68、被审计单位的风险评估过程Entity’s risk assessment process69、评价Evaluate70、可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern71、不符事项Exception72、存在Existence73、有经验的注册会计师Experienced auditor74、专长Expertise75、信赖程度Extent of reliance76、函证External confirmation77、事实错报78、判断错报79、推断错报Factual misstatements, judgemental misstatements projected misstatements80、财务报表Financial statements81、舞弊Fraud82、舞弊风险因素Fraud risk factors83、虚假财务报告Fraudulent financial reporting84、对财务报表使用者理解85、财务报表至关重要Fundamental to users’ understanding of the financial statements86、治理Governance87、集团Group88、集团项目合伙人Group engagement partner89、集团层面控制Group-wide controls90、历史财务信息Historical financial information91、识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement92、无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence93、后任注册会计师Incoming auditor94、不一致Inconsistency95、独立性Independence96、与财务报告相关的信息97、系统Information system relevant to financial reporting98、审计的固有限制Inherent limitation of audit99、固有风险Inherent risk100、首次审计业务Initial audit engagement1、生成2、记录3、处理4、报告交易Initiate Record,ProcessReport transactions5、询问Inquiry6、检查Inspection7、中期财务信息或报表Interim financial information or statements8、内部审计师Internal auditors9、内部控制Internal control10、内部控制缺陷Internal control deficiency11、国际财务报告准则International Financial Reporting Standards12、调查Investigate13、财务报表报出日Issuance date of the financial statements14、信息技术应用控制IT application controls15、信息技术环境IT environment16、会计分录和其他调整Journal entries and other adjustments17、会计分录Journal entry/entries18、严重程度Level of significance19、上市公司实体Listed entity20、管理层Management21、管理层偏向Management bias22、管理层凌驾于控制之上Management override of controls23、管理当局声明书Management representation letter24、管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities25、管理层的专家Management’s expert26、重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure27、重大不确定性Material uncertainty28、财务报表整体的重要性Materiality for the financial statements as a whole29、侵占资产Misappropriation of assets 错报Misstatement30、对事实的错报Misstatement of fact31、非标准审计报告Modified audit report32、非无保留意见Modified opinion33、监控Monitoring34、对控制的监督Monitoring of controls35、审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures36、消极式函证Negative confirmation37、网络事务所Network firm38、违反法律法规Non-compliance39、未回函Non-response40、非抽样风险Non-sampling risk41、观察Observation42、发生Occurrence43、期初余额Opening balances44、内部控制的运行有效性Operating effectiveness of internal control45、其他信息Other information46、其他事项段Other matter paragraph47、会计估计的结果Outcome of an accounting estimate48、超出正常经营过程Outside the normal course of business49、总体审计方案Overall audit approach50、总体审计策略Overall audit strategy51、总体结论Overall conclusion52、总体应对措施Overall responses53、合伙人Partner54、实际执行的重要性Performance materiality55、人员Personnel56、广泛性Pervasive57、计划活动Planning activities58、总体Population/Overall59、积极式函证Positive confirmation60、执业人员Practitioner61、前任注册会计师Predecessor auditor62、初步业务活动Preliminary engagement activities63、与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted64、编制和列报财务报表Prepare and present the financial statements 列报与披露Presentation and disclosure65、收入确认存在舞弊风险66、的假定Presumed fraud risks in revenue recognition67、防止或发现并纠正重大错报Prevent or detect and correct material misstatement68、专业胜任能力Professional competence69、职业判断Professional judgment70、职业怀疑态度Professional skepticism71、业务执行Provision of service/Delivery of service72、通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements73、具有适当资格的外部人员Qualified external person74、保留意见Qualified opinion75、量化财务影响Quantification of the financial impacts76、合理保证（针对审计业务和质量控制）Reasonable assurance (in the context of audit engagements, and in quality control)77、合理性测试Reasonableness test78、重新计算Re-calculation79、连续审计业务Recurring audit engagements80、将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level81、关联方Related parties82、具有支配性影响的关联方Related parties with dominant influence83、管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor84、按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction85、（审计证据的）相关性和可靠性Relevance and reliability (of audit evidence)86、相关职业道德要求Relevant ethical requirements87、剩余期间Remaining period88、重新执行Re-performance89、管理层施加的限制Restrictions imposed by management90、复核(与质量控制相关)Review (in relation to quality control)91、权利与义务Rights and obligations92、风险评估程序Risk assessment procedures93、重大错报风险Risk of material misstatement94、财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level95、样本量Sample size96、抽样Sampling97、抽样风险Sampling risk98、抽样单元Sampling unit99、选择和运用会计政策Selection and application of accountingpolicies100、选取测试项目Selection of items for testing1、重要组成部分Significant component2、值得关注的内部控制缺陷Significant deficiencies in internal control3、重大事项Significant matters4、特别风险Significant risk5、重大非常规交易Significant unusual transactions6、特定的审计程序Specified audit procedures7、员工Staff8、统计抽样Statistical sampling9、存货盘点Stocktake10、分层Stratification11、期后事项Subsequent events12、实质性分析程序Substantive analytical procedures13、实质性程序Substantive procedure14、（审计证据的）充分性Sufficiency (of audit evidence)15、补充信息Supplementary information16、测试Test17、控制测试Test of controls18、细节测试Test of details19、特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures20、治理层Those charged with governance21、错报的临界值Threshold for misstatements22、可容忍错报Tolerable misstatement23、可容忍偏差率Tolerable rate of deviation24、趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis25、不确定性Uncertainty26、未更正错报Uncorrected misstatements27、标准审计报告Unmodified audit report28、无保留意见Unqualified opinion29、计价与分摊Valuation and allocation/amortization30、穿行测试Walk-through test31、解除业务约定Withdraw from the engagement32、书面声明Written representation税法类1、兼营Also engaged in2、应计税款Accrued tax3、从价税Ad valorem tax4、加计扣除Additional deduction5、附加税Additional tax/Surcharge6、所得额调整Adjustment of income7、税后所得After-tax income8、准予扣除数Allowable deductions9、税收可抵免额Allowable tax credit10、从量定额Amount based on quantity11、增值额Amount of appreciation/Value added12、销售额Amount of sales13、抵免税额Amount of tax credit14、应纳税所得额Amount of taxable income15、扣除项目金额Amount of the deductions16、适用税额Applicable tax amount17、适用税率Applicable tax rates18、计税成本Assessable cost19、核定所得额Assessable income20、平均成本利润率Average cost-plus margin rate21、平均销售价格Average sales price22、营业税Business tax23、偶然所得Casual income24、所得项目Category of income25、组成计税价格Composite taxable price26、本纳税年度Current tax year27、所得税申报Declaration of income tax28、扣除项目Deductible items29、免税项目扣除Deduction of the tax exemption item30、契税Deed tax31、视同销售Deemed sales/sales equivalent32、免除纳税义务Discharge of tax obligation33、应税商品Dutiable goods34、纳税义务Duty of tax payment35、权益性投资收益Earning from equity investments36、雇员福利，职工福利Employee benefit37、企业所得税Enterprise income tax38、国外所得收入Foreign earned income39、一般纳税人General taxpayer40、特许权使用费所得Income from franchise royalty41、利息、股息、红利所得Income from interests, dividends andbonuses42、劳务所得Income from labor service43、财产租赁所得Income from leasing of property44、生产经营所得Income from production and businessoperation45、转让财产所得Income from property transfer46、工资薪金所得Income from wages, salaries47、财产转让收入Income from property transfer48、所得税抵免Income tax credit49、申报缴纳所得税Income tax declaration50、应纳所得税Income tax payable51、接受捐赠所得Income from donation52、个人所得税Individual income tax53、增值税进项税额Input value added tax54、非正常损失Irregular loss55、滞纳金Late fee56、清算所得税Liquidation income tax57、最低应纳税所得额Minimum taxable income58、增值税起征点Minimum threshold of value-added Tax59、混合销售行为Mixed sales activities60、所得税前净所得Net income before income tax61、税后净利润Net profit after tax62、非货币资产Non-monetary asset63、不征税收入Non-taxable income64、不计入征税范围Not included in the scope of taxableactivities65、财产原值Original value of the property/ Cost ofproperty66、当期销项税额Output tax for the period67、增值税销项税额Output value added tax68、滞纳税款/欠税Overdue tax69、应补缴税款Payment of tax in arrears70、累进税率Progressive tax rate71、比例税率Proportional tax rate72、公益性捐赠Public welfare donations73、房产税Real estate tax74、居民纳税人Resident taxpayer75、资源税Resource tax76、含税销售额Sales amount including tax77、所得税征收范围Scope of income tax/Subject to income tax78、小规模纳税人Small-scale taxpayer79、源泉扣缴Source withholding80、纳税特别扣除项目Special deductible items81、特殊性税务处理Special tax treatment82、印花税Stamp tax83、应征税额Tax accrued84、税额Tax amounts85、税基/计税依据Tax base86、税种Tax category87、消费税税率Tax computation88、税收抵免Tax credit89、抵免限额Tax credit quota90、纳税期限Tax deadline91、税前可扣除项目Tax deductible items92、税收减免Tax deduction or exemption93、计税差异Tax differences94、到期应纳税款Tax due95、漏税/逃税Tax evasion96、免税Tax exemption97、纳税申报Tax filing98、本期税额Tax for the period/year99、已纳税额Tax paid100、应纳税额Tax payable1、纳税期限Tax payment deadline2、税率Tax rate3、减税Tax reduction4、退税Tax refund5、税收附加Tax surcharge6、起征点Tax threshold7、计税价格Tax value/Taxable price8、减免税额Tax amount deducted9、应税所得Taxable income10、应税项目Taxable item11、纳税期间Taxable period12、对股息征税Taxation of dividends13、免税收入Tax-exempt income14、免税税目Tax-exempt item15、免税利润Tax-exempt profit16、含税价格Tax-included price17、纳税人Taxpayer18、土地使用税Urban land-use tax19、增值税Value added tax(VAT)20、土地增值税Value-added tax on land/Land appreciationtax21、增值税减免VAT exemption or reduction22、车船税Vehicle and vessel tax23、车辆购置税Vehicle purchase tax24、扣缴义务人Withholding agent25、代扣代缴税款Withholding and remitting tax26、预提所得税Withholding income tax27、零税率Zero tax rate财务成本管理应收账款周转次数Accounts receivable turnover应收账款周转天数Accounts receivable turnover days取得成本Acquisition cost实际增长率Actual growth rate实际利率Actual interest rate配股后每股价格After-allotment price per share配股权价值Allotment option value配股价格Allotment price预付年金（即付年金、期初Annuity due年金）会计报酬率法Accounting rate of return(ARR)平均交货时间Average delivery time贝塔（β）系数Beta coefficient债券评级Bond rating债券估价Bond valuation每股净资产Book value per share(BPS)盈亏临界点Break-even point保险储备（安全存量）Buffer inventory资本支出Capital expenditure持有成本Carrying cost现金预算Cash budget现金股利Cash dividend现金流量利息保障倍数Cash flow interest coverage ratio经营活动现金流量Cash flows from operational activities 混合租赁Combination lease佣金Commission普通股Common stock补偿性余额Compensating balance复利Compound interest全面预算Comprehensive budget企业价值评估Corporate valuation成本性态Cost behavior成本中心Cost centre成本的归集和分配Cost collection and allocation资本成本Cost of capital税后债务成本Cost of debt after tax成本差异Cost variance平息债券Coupon bond债券票面利率Coupon interest rate流动资产周转次数Current assets turnover流动资产周转天数Current assets turnover days流动比率Current ratio本期收入乘数Current sales multiplier债务市场Debt market/Bond market资产负债率Debt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL)直接租赁Direct leasing折现率Discount rate纯贴现债券（零息债券）Discounted bond (Zero coupon bond)股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL)股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage (DTL)息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilution每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA)除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数FV interest factor预付年金终值系数FV interest factor of annuity due终值Future value(FV)管理费用General and administrative expense 持续经营价值Going concern value毛租赁Gross lease营业现金毛流量Gross operating cash flows套期保值原理Hedging principle间接成本Indirect cost通货膨胀率Inflation rate利息保障倍数Interest coverage ratio税后利息率Interest rate after tax内含增长率Internal growth rate内部转移价格Internal transfer price内在市销率Intrinsic sales multiplier内在价值Intrinsic value存货周转次数Inventory turnover存货周转天数Inventory turnover days投资中心Investment center内含报酬率法Internal rate of return(IRR)非相关成本Irrelevant cost发行价格Issuance price租赁期Lease term租赁资产Leasehold property承租人Lessee出租人Lessor杠杆贡献率Leverage contributing ratio杠杆租赁Leverage lease清算价值Liquidation value短期偿债能力比率Liquidity ratios长期债券Long-term bond制造费用预算Manufacturing overhead budget边际贡献率Marginal contribution ratio市场组合Market portfolio市场价格Market price市价稀释Market price dilution市场风险溢价Market risk premium债券到期日Maturity date市场增加值Market value added(MAV)最大最小法Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization of shareholders’ wealth 混合成本Mixed cost互斥项目Mutually exclusive projects/events 流通债券Negotiable bond净财务杠杆Net financial leverage净租赁Net lease营业现金净流量Net operating cash flows销售净利率Net profit margin净现值法NPV method净现值Net present value(NPV)经营租赁Operating lease经营杠杆Operating leverage机会成本Opportunity cost期权价值Option value订货提前期Order lead time订货成本Ordering cost普通年金（后付年金）Ordinary annuity债券面值Par value/Face value回收期法Payback period method股利支付日Payment date经营资产销售百分比Percentage of operating assets to sales经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method期间成本Period cost定期预算Periodic budget永久债券Perpetual bond永续年金Perpetuity优先股Preferred stock现值指数Present value index产品成本预算Product cost budget生产预算Production budget生产成本Production cost制造费用Production overhead利润中心Profit center利润最大化Profit maximization项目特有风险Project-specific risk公开增发Public offering复利现值系数PV interest factor预付年金现值系数PV interest factor of annuity due现值Present value(PV)速动比率Quick ratio股权登记日Record date共同年限法Replacement chain (common life) approach必要报酬率Required rate of return剩余股利政策Residual dividend policy剩余权益收益Residual equity income剩余净金融支出Residual net financial expenditure 剩余经营收益Residual operating income责任中心Responsibility center利润留存率Retention ratio权益净利率Return on equity投资报酬率Return on investment收入中心Revenue center无风险利率Risk-free interest rate无风险报酬率Risk-free rate of return安全边际率Safety margin ratio销售预算Sales budget销售费用Sales expense销售预测Sales forecast销售增长率Sales growth rate代销Sales on commission销售数量Sales volume股东权益增长率Shareholders’ equity growth ratio 短缺成本Shortage cost证券市场线Security market line(SML)标准成本Standard cost股票股利Stock dividend股价最大化Stock price maximization股票回购Stock repurchase股票分割Stock split储存成本Storage cost沉没成本Sunk cost可持续增长率Sustainable growth rate系统风险（市场风险、不可分散风险）Systematic risk (Market risk/Non-diversifiable risk)目标资本结构Target capital structure 时间溢价Time premium货币的时间价值Time value of money 固定成本总额Total fixed cost标的资产Underlying assets包销Underwrite单位销售价格Unit sales price单位变动成本Unit variable costs股价上行乘数Upstream price multiplier变动成本率Variable cost ratio加权平均资本成本Weighted average cost of capital(WACC)营运资本投资Working capital investment在产品Work-in-progress到期收益率法Yield-to-maturity method(YTM method)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow” position : slow growth - high competitiveness低增长—弱竞争地位的“瘦狗”业务“Dog” position : slow growth - low competitiveness高增长—低竞争地位的“问题”业务“Question mark” position : high growth - low competitiveness高增长—强竞争地位的“明星”业务“Star” position : high growth - high competitiveness放弃战略Abandon strategy竞争环境分析Analysis of competitive environment 竞争对手分析Analysis of competitors企业能力分析Analysis of corporate competencies and capabilities企业资源分析Analysis of corporate resources宏观环境分析Analysis of macro-environment市场需求分析Analysis of market demand分析型战略Analytical strategy审计委员会Audit committee平衡计分卡Balanced scorecard基准分析Benchmarking analysis蓝海战略Blue Ocean strategy波士顿矩阵Boston matrix业务单位战略（竞争战略）Business (Competitive) strategy经营目标Business objectives运营风险Business risk业务单元Business unit事业部制组织结构Business unit organization structure战略变革Change management in strategy内部信息传递Communication of internal information 全面风险管理Comprehensive risk management收缩战略Contraction strategy控制活动Control activities控制环境Control environment公司治理Corporate governance总体战略Corporate strategy成本领先战略Cost leadership strategy惩治成本Cost of punishment损失成本Cost of total loss风险管理成本与效益Costs and benefits of risk management 信用风险Credit risk文化与绩效Culture and performance客户细分或市场细分事业部制结构Customer segmentation/Market segmentation business structure消费动机Customer’s motivation负债和杠杆作用Debt and gearing扁平型结构Decentralized structure决策支持系统Decision support system防御型战略Defensive strategy制定风险管理策略Development of risk management strategy 发展战略Development strategy钻石模型Diamond model差异化战略Differentiation strategy直接投资Direct investment多元化并购Diversified merger and acquisition多种经营战略Diversified strategy垄断优势理论Dominance advantage theory每股盈余或市净率Earnings per share or price to book ratio 效率Efficiency生产要素Elements in production内部控制的要素Elements of internal control创业型组织结构Entrepreneurial organization structure自然环境风险Environment risk股权投资Equity investment评估成本Evaluation cost事项识别Event identification处置成本Execution cost实地查验Field inspection财务风险与经营风险的搭配Financial risk and business risk内部控制的五大要素Five elements in internal control产业五种竞争力Five forces in the competitive approach 集中化战略Focus strategy紧缩与集中战略Focused strategy职能制组织结构Functional organization structure职能战略Functional strategy资金活动Fund-related activities全球化战略Globalization strategy毛利率与净利润率Gross profit margin and net profit margin 增长型战略Growth strategy开拓型战略Growth strategy担保业务Guarantee businessH型结构(控股企业／控股集团组织结构) H type organization structure (Holding company/Group organization structure)高经营风险与高财务风险搭配High business risk, high financial risk 高经营风险与低财务风险搭配High business risk, low financial risk 高长型结构High growth structure横向并购Horizontal merger and acquisition增量预算Incremental budgeting产品生命周期Industry life cycle产业风险Industry risk信息与沟通Information and communication一体化战略Integrated strategy后向一体化战略Integrated strategy - Backward前向一体化战略Integrated strategy - Forward横向一体化战略Integrated strategy - Horizontal纵向一体化战略Integrated strategy - Vertical产业内现有企业的竞争Intensity of industry rivalry密集型战略Intensive strategy。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit—of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner’s Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F。
注册会计师考试《会计》会计科目中英文对照
注册会计师考试《会计》会计科目中英文对照以下是注册会计师考试《会计》中英文对照的科目列表：现金：Cash in hand银行存款：Cash in bank其他货币资金-外埠存款：Other ary assets - cash in other cities其他货币资金-银行本票：Other ary assets - cashier's check 其他货币资金-银行汇票：Other ary assets - bank draft其他货币资金-信用卡：Other ary assets - credit cards其他货币资金-信用证保证金：Other ary assets - XXX其他货币资金-存出投资款：Other ary 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：n 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 investment - 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：n for long-term investment应收票据：Notes receivable应收股利：Dividends receivable应收利息：Interest receivable应收账款：XXX debtors坏账准备-应收账款：n for doubtful debts - trade debtors预付账款：XXX以上是《会计》科目的中英文对照列表。
会计专业术语中英文对照表
ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments 1619 累积折耗-天然资源accumulated depletion - natural resources 17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable 2129 应付短期票券折价discount on short-term notes and bills payable 213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses71~74 营业外收入non-operating revenue711 利息收入interest revenue7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles。
中英会计术语对照表(Kieso14版中级会计)
术语对照 AA.C.Nielsen Company A.C.尼尔森公司AASB(Australian Accounting Standards Board) 澳大利亚会计准则委员会Abbott Laboratories 雅培制药Abdel-Khalik, A.Rashad 阿伯德尔-卡力克，A.瑞哈德Abnormal shortages 非正常短缺Absences，（职工）缺勤，compensated （职工）已获补偿的缺勤Accelerates Cost Recovery System(ACRS) 加速成本回收制Accounting，会计，ethics in 会计职业道德Accounting changes, see Changes in accounting 会计变更，参见Changes in accountingAccounting cycle：会计循环：adjusted trial balance 调整后试算表adjusting entries 调整分录closing 结账；结转journalizing 编制分录post-closing trial balance 结账后试算表posting 过账preparing financial statement 编制财务报表reversing entries 转回分录steps of 会计循环中的各个步骤transactions and other event 交易及其他事项identifying/recording 确认/记录trial balance 试算表Accounting information system 会计信息系统Accounting policies：会计政策：and APB Opinion No.22 会计政策与会计原则委员会意见书第22号on balance sheet 资产负债表上的会计政策disclosure of 会计政策的披露MD&A of 对于会计政策的管理层讨论和分析Accounting principle 会计原则；会计原理changes in, see Change(s) in accounting principle 会计原则的变化，参见Change(s) in accounting princi pleAccounting Principles Board(APB) 会计原则委员会see also Opinions of the Accounting Principles Board 另见Opinions of the Accounting Principles Board Accounting Research and Terminology Bulletin No.43 会计研究与名词公报第43号Accounting Research Bulletins：会计研究公报：No.43("Restatement and Revision of Accounting Research Bulletins") 会计研究公报第43号（“会计研究公报的重述与修订”）No.45("Long-Term Construction-Type Contracts") 会计研究公报第45号（“长期建造合同”）Accounting Research Study No.13("The Accounting Basis of Inventories") 会计研究第13号（“存货的会计基础”）Accounting standards：会计准则；会计标准：economic consequences of 会计准则的经济后果need for development of 建立会计准则的必要性politicization of 会计准则的政治化principle-based vs. rule-based 原则基础会计准则对规则基础会计准则before SFAS No.140 财务会计准则公告第140号之前的会计准则Accounting Standards Board(AcSB)(Canada) 加拿大会计准则委员会Accounting Standards Board(ASB)(U.K.) 英国会计准则委员会Accounting Standards Board of Japan(ASBJ) 日本会计准则委员会Accounting Standards Executive Committee(AcSEC) （英）会计准则执行委员会Accounting theory：会计理论：and cash basis accounting 会计理论与收付实现制会计Accounts payable(s)：应付账款：decrease in 应付账款的减少increase in 应付账款的增加indirect method of analyzing 应付账款分析的间接法Accounts receivable(s)：应收账款：ages of 应收账款账龄and APB Opinion No.21 应收账款与会计原则委员会意见书第21号days to collect 应收账款收账日decrease in 应收账款的减少disposition of 应收账款的处置increase in 应收账款的增加indirect method of analyzing 应收账款分析的间接法net, accounts receivable 应收账款净额recognition of 应收账款的确认trade 商业应收账款uncollectible 不可收回的应收账款valuation of 应收账款的计价Accounts receivable written off 应收账款的注销Accruals: as class of adjusting entries：应计项目：作为调整分录的一种：in reversing entries illustration 转回分录说明中的应计项目Accrual basis accounting：权责发生制会计：cash basis accounting vs. 收付实现制会计对权责发生制会计conversion to cash basis accounting 权责发生制会计转换为收付实现制会计for warranties 担保的权责发生制会计Accrued expenses：应计费用：adjusting entries for 应计费用的调整分录as class of adjusting entries 作为调整分录一种的应计费用Accrued interest：应计利息：adjusting entries for 应计利息的调整分录Accrued revenue(s): 应计收入：adjusting entries for 应计收入的调整分录as class of adjusting entries 作为调整分录一种的应计收入overstatement of 应计收入的夸大Accrued salaries：应计未付报酬：adjusting entries for 应计未付报酬的调整分录Accrued wages：应计未付工资：failure to record 未记录应计未付工资Accumulated benefit obligation 累计福利负债Accumulated depreciation 累计折旧；累积折旧Accumulated Depreciation account 累计折旧账户Accumulated other comprehensive loss 累计的其他全面损失Accumulated postretirement benefit obligation(APBO) 累计退休后福利负债Accumulated rights 累计权利Acid-test ratio 速动比率Acquisition costs 购置成本；取得成本ACRS(Accelerates Cost Recovery System) 加速成本回收制AcSB Accounting Standards Board(Canada) 加拿大会计准则委员会AcSEC, see Accounting Standards Executive Committee （英）会计准则执行委员会Activity method for depreciation 折旧的作业法Activity ratio 作业比率Actually refinancing 实际再筹资本；实际资本调整Actual return on plan assets 计划资产的实际回报Actuarial present value 实际现值Actuaries 保险精算师；保险（业务）计算员Adaptec 雅德特Additions 增置，扩建（即资本支出）Additional paid-in capital 追加缴入资本；资本溢价；实收资本溢价Adelphia 阿特尔斐亚通讯公司Adjunct account 附加账户Adjustable-rate mortgage 调息抵押；调息按揭Adjusted trial balance 调整后试算表Adjustments：调整：for accruals 应计调整for bad debts 坏账的调整defined 对调整的定义for depreciation 折旧的调整；贬值的调整for insurance 保险的调整for prepayments 预付款项的调整prior period 以前期间的调整for statement presentation 为了报表列报进行的调整types of 调整的种类for unearned revenues 未实现收益的调整on worksheet 工作底稿上的调整Adjustments columns 调整栏Administrative expense：管理费用；行政费用：on income statement 利润表中的管理费用Adolph Coors Company 阿道夫库尔斯公司Adverse opinion 否定意见Advertising costs 广告成本AES AES能源公司After-closing trial balance 结账后的试算表Age of accounts receivables 应收账款账龄AICPA, see American Institute of Certified Public Accountants 美国注册会计师协会，参见American Institute of Certified Public AccountantsAICPA Special Committee on Financial Reporting: 美国注册会计师协会财务报告专门委员会报告：on cost of business reporting 美国注册会计师协会财务报告专门委员会报告：企业报告的成本on forward-looking disclosures 美国注册会计师协会财务报告专门委员会报告：前瞻性(预测性)披露on interim reporting 美国注册会计师协会财务报告专门委员会报告：中期报告on off-balance-sheet accounting 美国注册会计师协会财务报告专门委员会报告：资产负债表外会计处理on segment disclosure 美国注册会计师协会财务报告专门委员会报告：分部披露on users' changing needs 美国注册会计师协会财务报告专门委员会报告：使用者日益变化的需求AICPA Task Force on LIFO Inventory Problems 美国注册会计师协会后进先出存货问题工作组AIG 美国国际集团Airline industry 航空公司；航线Air products & Chemicals 空气化工产品公司Alaska Airlines 阿拉斯加航空Alberto-Culver Company 艾伯托-凯沃公司Albertson's 艾伯森连锁超市Allied Products Corporation 联合产品公司Allowance method 备抵法Alltel Corp. 奥特尔公司Almost Family, Inc. 奥姆斯特家庭服务公司Altera International 奥特拉国际公司Alternative minimum tax(AMT) 替代最低税额Alterra Healthcare 欧特拉保健公司Altman, E.I. 奥特曼，E.I. 亚马逊网站Ameren 阿莫林American Airlines 美国航空American Bar Association 美国律师协会American Express 美国运通公司American Greetings Corporation 美国祝福公司American Home Mortgage Investment Corp. 美国家庭抵押投资公司American Hospital Supply 美国医院供应公司American Institute of Certified Public Accountants(AICPA)：美国注册会计师协会：see also AICPA Special Committee on Financial Reporting 另见AICPA Special Committee on Financial R eportingAICPA Task Force on LIFO Inventory Problems 美国注册会计师协会后进先出存货问题工作组and Accounting Standards Executive Committee 美国注册会计师协会与会计准则执行委员会and APB 美国注册会计师协会与会计原则委员会意见书Code of Professional Conduct 美国注册会计师协会职业行为准则and committee on Accounting Procedure 美国注册会计师协会与会计程序委员会and GAAP standards development 美国注册会计师协会与建立公认会计原则标准and government intervention 美国注册会计师协会与政府干涉and SEC 美国注册会计师协会与证券交易委员会American Maize-Products Company 美国玉米生产公司America Online(AOL) 美国在线America West 美国西部航空Ameritrade 阿莫瑞交易公司Ames Department Stores 欧姆斯百货公司AM International AM国际公司Amortization：摊销：of bonds 债券摊销corridor 路径(走廊)摊销defined 对摊销的定义effective-interest method 实际利率法of bond 债券的实际利率摊销法of intangible assets 无形资产的实际利率摊销法of pension transition amount 养老金跨期分摊金额的实际利率摊销法on postretirement benefit plans 退休后福利计划的摊销of prior service costs 前期服务成本的摊销straight-line 直线摊销of trademark 商标的摊销on units-of-production basis 以产量单位为基础进行摊销years-of-service 以服务年限进行摊销Amortized cost 摊销成本Ampco-Pittsburgh Corporation 安博科-匹兹堡公司AMR Corporation Advanced Manufacturing Research,高级制造业调研公司AMT(alternative minimum tax) 替代最低税额Anadarko Petroleum Corporation 阿纳达科石油公司Analogic Corporation 研诺公司Anheuser-busch 安海斯-布希公司Anixter Bros., Inc. 安尼克斯特兄弟公司Annual interest rate：年度利息率：in compound interest tables 复利表中的年度利息率Annualized approach 年率化方法Annual reports：年度报告；年报：on World Wide Web 互联网上的年度报告Annuity(-ies) 年金Annuity due：期初年金；预付年金：future value of 期初年金的终值present value of 期初年金的现值Ante, S.E. 安特，S.E.Antidilutive securities 反稀释证券AOL Time Warner 美国在线时代华纳APB, see Accounting Principles Board 会计原则委员会，参见Accounting Principles BoardAPBO, see Accumulated postretirement benefit obligation 累计退休后福利负债，参见Accumulated postretire ment benefit obligationAPB Opinions, see Opinions of the Accounting Principles Board 会计原则委员会意见书，参见Opinions of t he Accounting Principles BoardApple Computer 苹果电脑April-Marcus, Inc. 埃普丽尔-马库斯公司Arbitrageurs 从事套利（套汇）之人Arcady, A.T. 阿凯蒂，A.T.Arndt, M. 阿恩德，M.AROs(asset retirement obligations) 资产退役（报废）负债Arrears：拖欠款项：dividend in 积欠股利；拖欠股利Artificial loss 人为损失Artistic-related intangible assets 与艺术有关的无形资产ASB(Accounting Standards)(U.K.) 英国会计准则委员会ASBJ(Accounting Standards Board of Japan) 日本会计准则委员会Ashland Oil 阿什兰石油（公司）Assessments 评估Asset(s)：资产：on balance sheet 资产负债表上的资产current assets 流动资产depreciable base for 资产的折旧基础gains/losses in(pension) （养老金；退休金）利得/损失held for disposal 待处置的资产in lessee accounting 承租人会计处理中的资产noncurrent 非流动资产recognition of 资产的确认replacement of fixed 固定资产的重置sales price of 资产的销售价格transfer of 资产转移Asset expenditures 资产支出Asset-linked bonds 资产联动债券Asset retirement obligations(AROs) 资产退役负债Asset reversions 资产返回Asset turnover ratio 资产周转率Asset valuation 资产计价Astra Zeneca Plc. 阿斯利康公司Atlantic Richfield 大西洋瑞驰菲尔德(公司)AT&T 美国电话电报公司Attribution period 分配期间Auditing Standards Board 审计准则委员会Auditor's report：审计报告：emphasis of matter in 审计报告中的强调事项and expectation gap 审计报告与预期差距on going concern of entity 持续经营审计报告and lack of consistency 审计报告与违反一致性and management's responsibilities for financial statements 审计报告与管理当局对财务报表应付的责任qualified/adverse/disclaimer opinion 保留意见/否定意见/拒绝表示意见standards for 审计报告准则and uncertainties 审计报告与不确定性unqualified/clean opinion 无保留意见Australian Accounting Standards Board(AASB) 澳大利亚会计准则委员会Auto loan：自动贷款：calculating 计算自动贷款Available-for-sale securities 可供销售证券Average cost method：平均成本法：for cost flow assumption 成本流转假设的平均成本法for security purchases 购买证券的平均成本法Average days to sell inventory 平均存货销售天数Avis 阿维斯Avon Products 雅芳Avon Rubber PLC. 雅芳橡胶集团Ayers, B. 阿耶斯，B.B编辑本段回目录Badanhausen, K. 巴达豪森，K.Bad debts：坏账：adjusting entries for 坏账的调整分录failure to adjust for 未能调整坏账Bad debts expense 坏账费用Badwill 负商誉Bahree 巴哈瑞Balance sheet(s)：资产负债表；平衡表：accounting policies on 资产负债表的会计政策and cash flow statement 资产负债表与现金流量表classification in 资产负债表中的分类classified 分类资产负债表columns on 资产负债表中的各行comparative 比较资产负债表contingencies on 资产负债表上的或有费用contractual situations on 资产负债表上的契约状况current assets on 资产负债表上的流动资产debit vs. credit balance on 资产负债表上的借方余额与贷方余额deferred tax reporting on 资产负债表上报告的递延税款elements of 资产负债表的要素errors on 资产负债表的差错events after preparation of 资产负债表日后事项example 资产负债表的举例fair values on 资产负债表上的公允价值format of 资产负债表的格式liabilities on 资产负债表上的负债limitations of 资产负债表的局限性noncurrent assets on 资产负债表上的非流动资产owner's equity on 资产负债表上的所有者权益presentation of 资产负债表的列报stockholders' equity on 资产负债表上的股东权益usefulness of 资产负债表的有用性Balance sheet(percentage-of-receivables) approach 资产负债表法（应收账款百分比法）Ball, J. 鲍尔，J.Bank, David 班克，戴维德Banks: as lessors：银行：作为出借者：treatment of purchases/sales of loans/securities by 由银行购买/销售贷款/有价证券的处理Bank accounts 银行账户；银行户头Bank charges，银行手续费，reconciling 银行手续费的对账Bank credits，银行信贷，reconciling 银行信贷款项的对账Bank errors，银行差错，reconciling 银行差错的对账Bankers Trust 信孚银行Bank of America 美洲银行BankOne 第一银行Bank overdrafts 银行透支Bank reconciliation 银行往来调节表Bankruptcies，破产，of retailers 零售商的破产Bankruptcy-prediction model 破产预测模型Bank statement 银行对账单；银行结单Bargain purchases，廉价购入，See also Negative goodwill 另见Negative goodwillBargain purchases opinion 承租人优惠购置权Bargain purchases opinion test 承租人优惠购置权测试 庞诺商务网站Barrich Gold Corporation 巴里克黄金公司Barth, Mary 巴斯，玛丽Barth Industries 巴斯工业公司Basis Technology 基点技术公司Basket purchase 一揽子购置Bayer 拜尔公司(德国)Bearer(coupon) bonds 无记名债券Bear Stearns & Co. 贝尔斯登公司Beaver, W.H. 比弗, W.H.Beck, Rachel 拜克，瑞彻尔Beckett, Paul 拜克特，保罗Behn, Bruce K. 比恩，布鲁斯?K.BellSouth Corp. 南方贝尔公司Benefits/years-of-service actuarial method 收益/服务年限精算法Beresford, Dennis R. 比瑞斯弗德，丹尼斯?R.Berkshire Hathaway Inc. 伯克希尔?哈撒韦公司Bernard, Victor 博纳德，维克特(公司)Beru AG Corporation 贝鲁AG公司Best Buy 百思买公司Best Western 西佳（公司、品牌）Bethlehem Steel 伯利恒钢铁（公司）Bhamornsiri, Sak 巴莫斯瑞，萨克Biddle, Gary C. 博德，加里?C."Big GAAP versus little GAAP" 大公认会计原则对小公认会计原则Biggs, Stanley 比格斯，斯坦利Black & Decker 百德公司Bloomingdale's 花溪（百货）Blow-out sales 井喷式销售BLS(Bureau of Labor Statistics) 美国劳动统计局Blumenstein, Rebecca 布鲁门斯特恩，瑞比卡BMC Industries, Inc. BMC工业公司Bob Evans Farms 鲍勃伊凡斯农场Boeing Capital 波音资本公司Boeing Company 波音公司Boise Cascade 博伊西加斯凯德公司Bonds：债券；契约：See also specific types, e.g.: 另见具体的类别，例如：Discount bonds：折价债券accounting for 债券的会计处理corporate listings 公司列表effective-interest method for 债券的实际利率法and extinguishment of debt 债券与债务清偿face value of 债券的票面价值and interest dates 债券与计息日issuance of 发行债券monitoring investments in 处于监控中的债券投资notes vs. 票据对债券par on interest date 计息日平价债券issuance at 在计息日发行的平价债券premium 债券溢价types of 债券的种类Bond amortization，债券的摊销，effective-interest method of 债券摊销的实际利息法Bond discounts，债券的折价，amortization of 债券折价的摊销Bondholder 债券持有者Bond Indentures 债券契约Bonds payable：应付债券：and contra accounts 应付债券与对销分录decrease in 应付债券的减少discount 应付债券折价increase in 应付债券的增加Bond premium(s)：债券溢价：amortization of 债券溢价的摊销valuation of 债券溢价的计价Bonus agreements 奖金协议Bonus payments，红利支付，and change in accounting method 红利支付以及会计处理方法的改变Book depreciation，账面折旧，tax depreciation vs. 税收折旧对账面折旧Book of original 原始记录簿Book value(bonds) （债券）账面价值Book value method 账面价值法Book value per share 每股账面价值BOP Clothing Co. BOP服装公司Borrowing arrangements，借款安排，and ASR No.148 借款安排与会计文件公告第148号Borrus, A. 博斯，A.Boston Celtics 波士顿凯尔特人（俱乐部）Bradless Stores 布莱德利商店Brady, D. 布兰迪，D.Brand images 商标图像Braniff 布兰妮夫Brannigan, Martha 布兰妮根，马萨Briggs & Stratton 百力通公司Brinker International Inc. 布尔克国际集团Briston-Myers Squibb Company 百时美施贵宝公司Broadcom 博通公司Brokers 经纪人Brooker, K. 布卢克，K.Brown K.L. 布朗, K.L.Brown, Robert Moren 布朗，罗伯特，莫瑞Brown Group, Inc. 布朗集团公司Brown Shoe Company 布朗鞋业公司Budge, Bruce P. 巴德，布鲁斯?P.Buffett, Warren E. 巴菲特，沃沦?E.Building depreciation 建筑折旧Burden 负担Bureau of Labor Statistics(BLS) 美国劳动统计局Burger King 博格，金Burns, Judith 波恩斯，朱迪斯Burton, John C. 伯顿，约翰?C.Bush, George W. 布什，乔治?W.Business combinations，企业合并，as present value-based 现值基础的企业合并Business-method patents 特许经营权Business organization, see Corporate form 企业组织，参见Corporate formBuyback(s)：回购（股份、债券）：in early 1990s 二十世纪90年代的回购of outstanding stock 回购发行在外股份as sign to buy stock 作为购买股票信号的回购of treasury stock 回购库存股份Buyback agreements 回购协议 回购信件公司网址Byrnes, Nanette 拜尼斯，纳奈特Byrnes, Tracey 拜尼斯，春西C编辑本段回目录Cable and Wireless 大东电报公司Calhoun, Charles H. 卡尔霍恩，查理斯H.Callable bonds 可提前赎回债券；可随时兑付债券Callable preferred 可赎回优先股Callaway Golf Co. 卡拉威高尔夫球具公司Call option 认购期权；看涨期权Calpine 卡尔派恩公司Campbell Soup Company 金宝汤公司Canada 加拿大Cannondale Corporation 肯诺里达公司CAP, see Committee on Accounting Procedure 会计程序委员会，参见Committee on Accounting Procedure Capettini, Robert 卡佩蒂尼，罗伯特Capital allocation 资本配置Capital assets errors 资本资产误差Capital expenditures 资本支出；基建支出Capital approach 资本化法Capital criteria: avoiding 资本标准for lessee 承租人的资本标准for lessor 出租人的资本标准Capitalization period 资本化的期间Capitalized lease accounting：融资租赁会计处理：bargain purchase option test in 融资租赁会计处理中的廉价购买权测试economic life test in 融资租赁会计处理中的经济寿命测试recovery of investment test in 融资租赁会计处理中的投资补偿测试transfer of ownership test in 融资租赁会计处理中的所有权转移测试Capital lease 融资租赁Capital lease method 融资租赁法Capital maintenance approach 资本保全方法Capital One Financial 第一资本金融公司Capital stock 股本Capital structure 资本结构Capital structure ratios 资本结构比率Captive leasing companies 专属租赁公司Carcache, B. 卡卡彻，B.Carreyrou, John 凯瑞柔，约翰Carrybacks，移前扣除，结转前期扣除，See also Loss carrybacks 另见Loss carrybacksCarryforwards，移后扣除，结转后期扣除，See also Loss carryforwards 另见Loss carryforwardsCarrying amounts 账面金额Carrying value(bonds) （债券）账面价值Cash and cash equivalents：现金及现金等价物：alternate terminology for 现金及现金等价物可供选择的术语on balance sheets 资产负债表上的现金及现金等价物basis of valuation of 现金及现金等价物的计价基础determining change in 现金及现金等价物的既定变更internal control over 现金及现金等价物的内部控制management and control of 现金及现金等价物的管理与控制from operating activities 经营活动产生的现金及现金等价物reporting 报告现金及现金等价物restricted cash vs. 受限制现金对现金及现金等价物Cash balance，现金余额，physical protection of 现金余额的实物保护Cash-balance pension plans 现金余额养老金计划Cash basis accounting：收付实现制会计：and accounting theory 收付实现制会计与会计理论accrual-basis accounting vs. 权责发生制会计对收付实现制会计conversion to accrual basis accounting 由收付实现制会计变更为权责发生制会计financial statement 收付实现制的会计财务报表modified cash basis 修正的收付实现制会计of pension plan 养老金计划的收付实现制会计theoretical weakness of 收付实现制会计的理论缺陷users of 收付实现制会计的使用者warranties of 收付实现制会计的根据Cash controls：现金控制：and bank balances reconciliation 现金控制与银行存款余额对账and imprest petty cash system 现金控制与定额备用金制and physical protection of cash balances using bank accounts 现金控制与使用银行账户对现金余额进行实物保护Cash crunch 现金危机Cash debt coverage ratio 现金偿债能力比率Cash deposits，现金存款，returnable 可偿还的现金存款Cash discounts 现金折扣Cash dividends：现金股利：on common stock 普通股现金股利on treasury stock 库存股现金股利Cash dividends payable 应付现金股利Cash flows：现金流量：classification of 现金流量的分类evaluating 评估现金流量free 自由现金流量net income vs. 净收益对现金流量Cash flow hedge 现金流量套期保值Cash flow risk 现金流量风险Cash flow statement, see Statement of cash flow 现金流量表，参见Statement of cash flow Cash fund 现款资金Cash over account 现金溢余账户Cash payments：现金支出：classification of 现金支出的分类and direct method 现金支出与直接法for income taxes 支付所得税的现金支出for operating expenses 经营活动的现金支出special rules applying to 应用于现金支出的特殊规则to suppliers 支付给供应商的现金支出Cash rebates 现金回扣Cash receipts：现金收入：classes of 现金收入的种类from customers 从顾客处收取的现金收入and direct method 现金收于与直接法special rules applying to 应用于现金收入的特殊规则Cash-related items 现金相关项目Caterpillar, Inc. 卡特彼勒公司Caterpillar Financial Services Corp. 卡特彼勒金融服务公司CBS （美国）哥伦比亚广播公司CDs (certificates of deposits) 存款单；存款证Ceiling (upper) 上限（较高的）Cendant 胜腾集团Century 世纪Cephalon 瑟法龙生物制药公司Certificates of deposits (CDs) 存款单；存款证Changes in accounting (in general)：（总的）会计变更：guidelines for （总的）会计变更指南motivations for （总的）会计变更动机Changes in accounting estimate 会计估计变更Change(s) in accounting principle：会计原则变更：accounting for/ reporting of 会计原则变更的会计处理/报告current reporting of 会计原则变更的当期报告direct/ indirect effects of 会计原则变更的直接/间接效果disclosure of 会计原则变更的披露and impracticability 会计原则变更与无法实施追溯调整的会计原则变更prospective reporting of 会计原则变更的预期报告and retained earnings adjustment 会计原则变更与留存收益的调整retrospective 追溯调整的会计原则变更Change in cash，现金的变化，determining 确定现金的变化Change in reporting entity 报告主题变更Change-in-the-present-value method 现值方法变更Channel stuffing 暗转Chase 蔡斯(公司)Checks：支票：bouncing 支票跳票outstanding 未兑现支票paper 纸质支票postdated 远期支票；期票Check fraud 支票诈骗Checkfree 免检(公司)Checking accounts 支票账户，活期存款账户Cheney, Richard E. 彻尼，理查德EChesapeake Corporation 切萨皮克公司ChevronTexaco 雪佛龙德士古ChexSystems 不良信用记录系统Choice Point, Inc. 要点选择公司Christie, Rebecca 克里斯蒂，丽贝卡Chrysler Corporation 克莱斯勒公司Chrysler Financial 克莱斯勒金融公司Ciba-Geigy 西巴嘉基公司Cinergy 辛辛那提能源公司Circuit City 电器城（商场）Cisco Systems 思科公司Citicapital 花旗资本公司Citicorp 花旗集团Cities Service Company 花旗服务公司Citigroup 花旗集团Citizen Bank 国民银行CKE Restaurants Inc. CKE饭店公司Claims 索赔Clarcor Inc. 克勒克公司Class A common stock A型普通股（具有投票权的普通股）Classified balance sheets 分类资产负债表Clean opinion, see Unqualified opinion 无保留意见，参见Unqualified opinionClorox Co. 高乐氏公司Closing 结账；结转Closing entries 结账分录；结账记录Closing prices 收盘价；收市价CNC (Conseil National de la ComptabilitC) 国家咨询委员会Coastal Corp. 海岸公司The Coca-Cola Company 可口可乐公司Coca-Cola Enterprises 可口可乐企业公司"Cockroach theory" “蟑螂理论”Code of Professional Conduct (AICPA) （美国注册会计师协会）职业行为守则；专业操守守则"The Codification" “编号”（计划）Cohen, A.J. 科恩，A.J.Collaterized receivables 作抵押的应收账款Collection float 收账浮游期Columbia Sportswear Company 哥伦比亚运动服公司Columbia Tri-Star (Sony) 哥伦比亚三星（索尼）Combination methods for depreciation 综合折旧法Combined statement 合并报表Comcast 康卡斯特公司Comiskev, Eugene 科米斯基，尤金?E.Commercial paper 商业票据Commercial substance 商业实质Commitments, 承诺，disclosure of 承诺的披露Committee on accounting procedure(CAP) 会计程序委员会Commodity-backed bonds 与商品绑定债券Common costs 共同成本Common-size analysis 共同比分析Common stock，see also Preferred stock：普通股，另见Preferred stock：cash dividend paid for 普通股现金股利change related to investment in 普通股投资的改变increase in 普通股的增加rate of return on 普通股收益率in treasury at cost 以成本计量的库存股票as worksheet entry 作为工作底稿上分录的普通股Commonwealth Edison 联邦爱迪生公司Company names(intangible asset) 公司名称（无形资产）Compaq 美国康柏公司Comparative analysis 比较分析Comparative balance sheets 比较资产负债表Comparative financial statements, 比较财务报表，correcting errors on 更正比较财务报表中的错误Compensated absences 带薪缺勤Compensating balances 抵销余额；补偿性存款Compensation, 补偿，unearned 未取得补偿Convertible debt accounting 可转换债务的会计处理Convertible preferred stock 可转换优先股Competition 竞争，竞赛Completed-contract accounting method 全部完工会计处理法Completion-of-construction basis 已完工基础Complex capital structure EPS：复合资本结构下的每股收益：Anti－dilution 反摊薄的复合资本结构下的每股收益contingent issue agreement 或有发行协议convertible securities--diluted EPS 可转换证券--稀释后每股收益options and warrants--diluted EPS 期权和认股权证--稀释后每股收益presentation and disclosure of 复合资本结构下的每股收益的反映与披露simple VS. 单一资本结构下的每股收益对复合资本结构下的每股收益Components 组成成分；要素Component depreciation 部件折旧法Composite depreciation rate 综合折旧率Composite life 平均年限；综合年限Composite methods for depreciation 综合计提折旧法Compounded continuously 连续复利Compounded daily 每日复利Compounding periods 复利计算期Compound interest：复利：future value as variable in 作为计算终值的变量present value as variable in 作为计算现值的变量rate of interest as variable in 作为计算利率的变量and Social Security 复利与社会保障金tables for 复利表variables fundamental to 计算复利的基础变量Comprehensive dollar-value LIFO method 综合美元——后进先出法的计价Comprehensive income：综合收益；全面收益：combined statement of 全面收益的联合决算表corrections of errors as 综合收益的差错更正display requirements of 综合收益的列报要求errors in 综合收益的误差and SFAS No 130 综合收益与财务会计准则公告第130号Computer Associates 冠群Computer software, see under Software 计算机软件，参见Software下的解释Comserve 康维公司Condensed income statements 简明收益表Conditional expenses 有条件的支出Conglomerate (diversified) companies reporting 集团（多种经营；多元化）公司报告Conseil Nationale de la Comptabilité(CNC) 国家咨询委员会Consigned goods 寄销品Consignment shipment 寄销发货Consolidated financial statements 合并财务报表；合并会计报表Consolidated Natural Gas Company 综合国家天然气公司Consolidated Papers, Inc. 综合造纸公司Consolidated statements of cash flows 合并现金流量表Consolidation of all majority-owned subsidiaries 所有控股子公司的合并报表ContiFinancial 肯迪财务公司Continental Airlines 大陆航空Continental Trucking 大陆货运Contingencies：或有事项：on balance sheets 资产负债表上的或有事项defined 对或有事项的定义disclosure of 或有事项的披露errors in 或有事项差错presentation of 或有事项的反映and SFAS No.5 或有事项与财务会计准则公告第5号Contingent-fee-basis litigation 或有费用基础的诉讼Contingent liabilities, see Loss contingencies 或有负债，参见Loss contingencies Contingent shares 或有股份Continuing franchise fees 持续特许权费用Continuously compounded 连续复利Contra accounts, 对销账户，and bonds payable 对销账户以及应付债券Contract-related intangible assets 合同相关的无形资产Contractual situations, 契约形势，on balance sheets 资产负债表中的契约状况Contra items 抵销项目Contributions, 贡献毛益，accounting for 贡献毛益的会计处理Contributory pension plans 供款式退休计划Control device 控制装置Convenience financial statements 简明财务报表Convergence, 趋同，of U.S. and international standards 美国准则及国际准则的趋同Convertible bonds 可转换债券；可换股债券Convertible debt accounting 可转换债务的会计处理Convertible preferred stock 可转换优先股Convertible securities 可转换证券Cookie jar reserves 饼干罐储备Coolidge, C. 库利奇，C.Coon, William R. 库恩，威廉?R.Copyrights 版权Corning 康宁Corporate bond listings 公司债券清单Corporate capital 公司资本Corporate form：公司形式：capital stock/ share system 股本/分配制度and ownership interests 公司形式与所有者权益state laws 国家法律Corporate taxes：公司税：See also Income taxes 另见Income taxesaccounting for 公司税的会计处理Corrections of errors：差错更正：as comprehensive income 全面收益的差错更正in income statement 收益表中的差错更正reporting 差错更正报告Corridor amortization 路径(走廊)摊销Cost 成本Cost allocation，成本分配，See also Depreciation 另见DepreciationCost approach 成本法Cost-benefit constraint 成本——效益约束Cost flow assumption：成本流转假设：and ARB No.43 成本流转假设与会计研究公报第43号average cost method for 成本流转假设的平均成本法and first-in, first-out 成本流转假设与先进先出法identification 成本流装假设的确定and last-in, first-out 成本流转假设与后进先出法Costs included in inventory：存货中所包含的成本：。
2014注会专业术语中英文对照表
Associates
可供出售金融资产
Available-for—sale financial assets
坏账准备
Bad debt provision
年初余额
Balance at the beginning of year
年末余额
Balance at the end of year
资产负债表
金融负债
Financial liabilities
财务报告
Financial reporting
筹资活动
Financing activities
产成品
Finished products/goods
固定资产
Fixed assets
固定资产清理
Fixed assets pending for disposal
建造合同
Construction contract
在建工程
Construction in progress
或有资产
Contingent asset
或有负债
Contingent liability
可转换公司债券
Convertible notes
会计差错更正
Correction of accounting errors
境外经营
Foreign operations
特许权
Franchise right
记账本位币
Functional currency
公允价值变动收益/（损失）
Gains/Losses on changes in fair value
管理费用
General and administrative expenses
注会主要专业术语中英文对照表
Recoverable amount
可变现净值
Recoverable value
关联交易
Related party transactions
关联方
Related party（ies)
租赁收入
Rental income
重置成本
Replacement costs
回购
Repurchase
研究开发费用
联营公司
Associates
可供出售金融资产
Available—for-sale financial assets
坏账准备
Bad debt provision
年初余额
Balance at the beginning of year
年末余额
Balance at the end of year
资产负债表
盈余公积
Surplus reserves
有形资产
Tangible assets
计税基础
Tax basis
应交税费
Taxes payable
暂时性差异
Temporary differences
交易费用
Transaction costs
可理解性
Understandability
未分配利润
Undistributed profit/Retained earnings
其他业务收入
Other operating income
其他应付款
Other payables
其他应收款
Other receivables
所有者权益
Owner's equity
所有权
Ownership
注会主要专业术语中英文对照表
减值准备
Impairment losses
利润表
Income statement
所得税
Income tax
间接法
Indirect method
保险费
Insurance expense
无形资产
Intangible assets
应付利息
Interest payable
利率
Interest rate
应收账款
Accounts receivable
累计折旧
Accumulated depreciation
调整事项
Adjusting events
摊销费用
Amortization expense
公平交易
Arms-length transaction
资产
Assets
资产减值损失
Assets impairment loss
可比性
Comparability
混合金融工具
Compound financial instruments
代销商品
Consignment goods
合并资产负债表
Consolidated balance sheet
合并利润表
Consolidated income statement
合并股东权益变动表
Consolidated statement of changes in equity
营业外支出
Non—operating expenses
营业外收入
Non—operating income
经营活动
Operating activities
注会主要专业术语中英文对照表
Direct labour
直接材料
Direct materials
直接法
Direct method
披露
Disclosure
折现系数
Discount factor
折现率
Discount rate
任意盈余公积
Discretionary surplus reserve
处置成本
Disposal costs
Impairment loss
减值准备
Impairment losses
利润表
Income statement
所得税
Income tax
间接法
Indirect method
保险费
Insurance expense
无形资产
Intangible assets
应付利息
Interest payable
利率
Interest rate
投资性房地产
Investment property
合营企业
Joint-venture
劳务成本
Labour costs
土地使用权
Land use right
租赁
Lease
承租人
Lessee
出租人
Lessor
负债
Liability/Liabilities
贷款
Loan
长期股权投资
Long-term equity investment
可收回金额
Recoverable amount
可变现净值
Recoverable value
关联交易
Related party transactions
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Construction contract
在建工程
Construction in progress
或有资产
Contingent asset
或有负债
Contingent liability
可转换公司债券
Convertible notes
会计差错更正
Correction of accounting errors
境外经营
Foreign operations
特许权
Franchise right
记账本位币
Functional currency
公允价值变动收益/（损失）
Gains/Losses on changes in fair value
管理费用
General and administrative expenses
计量
Calculation/Calculate
资本公积
Capital reserve
资本化
Capitalization/Capitalized
现金流量
Cash flows
库存现金
Cash on hand
公允价值变动
Change in fair value
股东权益变动表
Changes in equity
Impairment loss
减值准备
Impairment losses
利润表
Income statement
所得税
Income tax
间接法
Indirect method
保险费
Insurance expense
无形资产
Estimated useful life
费用
Expenses
公允价值
Fair value
融资租赁
Finance lease
金融资产
Financial assets
交易性金融资产
Financial assets held for trading
财务费用
Financial expenses
金融工具
Financial instruments
直接人工
Direct labour
直接材料
Direct materials
直接法
Direct method
披露
Disclosure
折现系数
Discount factor
折现率
Discount rate
任意盈余公积
Discretionary surplus reserve
处置成本
Disposal costs
Balance sheet
银行存款
Bank deposit
基本每股收益
Basic earnings per share
应收票据
Bills receivable
账面价值
Book value
借款费用
Borrowing costs
企业合并
Business combination
营业税金及附加
Business taxes and surcharges
金融负债
Financial liabilities
财务报告
Financial reporting
筹资活动
Financing activities
产成品
Finished products/goods
固定资产
Fixed assets
固定资产清理
Fixed assets pending for disposal
职业能力综合测试涉及的主要专业术语中英文对照表
会计
会计估计
Accounting estimates
会计分期
Accounting period
会计政策
Accounting policies
会计确认
Accounting recognition
会计处理
Accounting treatment
应付账款
Accounts payable
联营公司
Associates
可供出售金融资产
Available-for-sale financial assets
坏账准备
Bad debt provision
年初余额
Balance at the beginning of year
年末余额
Balance at the end of year
资产负债表
应收账款
Accounts receivable
Hale Waihona Puke 累计折旧Accumulated depreciation
调整事项
Adjusting events
摊销费用
Amortization expense
公平交易
Arms-length transaction
资产
Assets
资产减值损失
Assets impairment loss
递延收益
Deferred income
递延所得税
Deferred tax
递延所得税资产
Deferred tax assets
递延所得税负债
Deferred tax liabilities
折旧
Depreciation
稀释每股收益
Diluted earnings per share
直接费用
Direct costs
可比性
Comparability
混合金融工具
Compound financial instruments
代销商品
Consignment goods
合并资产负债表
Consolidated balance sheet
合并利润表
Consolidated income statement
合并股东权益变动表
Consolidated statement of changes in equity
应付股利
Dividend payable
应收股利
Dividend receivable
应付职工薪酬
Employee benefits payables
股权投资
Equity investment
权益法
Equity method
预计负债
Estimated liabilities/Provision
预计使用寿命
成本法
Cost method
主营业务成本
Cost of sales from principal activities
贷
Credit
货币计量
Currency measurement
流动资产
Current assets
流动负债
Current liabilities
借
Debit
债务重组
Debt restructuring
持续经营
Going concern
商誉
Goodwill
政府补助
Government grants
毛利率
Gross profit ratio
担保
Guarantee
持有至到期投资
Held-to-maturity investment
历史成本
Historical cost
可辨认性
Identifiable
减值损失