会计术语中英对照
会计专业术语中英文对照
a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧) normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的）通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC(original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on-condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的）统一销售计划one-stop shopping一站式采购one-way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的）外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备）players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement（对）特定对象（直接）销售private-label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。
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。
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。
会计术语中英对照
初级会计初级会计会计术语名称英文名称对账（checking）对应账户（corresponding accounts）定期清查（Periodic checking method）定期盘存制（periodic inventory system）订本式账簿（bound book）调整账户（adjustment accounts）调整分录（adjusting journal entry）单式记账凭证（single account title voucher）单式记账法（single-entry bookkeeping）从属账户（Secondary accounts）成本计算账户（costing accounts）财产清查（physical inventory）簿记（bookkeeping）不定期清查（non-periodic checking method）补充登记法（correction by extre recording）表外账户（off-balance sheet accounts）备抵账户（provision accounts）备抵附加账户（provision and adjunct accounts）备查账簿（memorandvn）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）页脚. 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）多栏式日记账核算形（bookkeeping procedure using columnar journal）式结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）局部清查（partial ckeck）卡片式账簿（card book）跨期摊提账户（inter-period allocation accounts）累计凭证（multiple-record document）联合账簿（compound book）明细分类账簿（subsidiary ledger）明细分类账户（subsidiary account）盘存账存（inventory accounts）平行登记（parallel recording）全面清查（complete check）日记总账（combinod journal and ledger）日记总账核算形式（bookkeeping procedure using summarized journal）三式记账法（triple-entry bookkeeping）实账户（real accounts）试算表（trial balance）试算平衡（trial balancing）收付记账法（receipts-payment bookkeeping）收款凭证（receipt voucher）损益表账户（income statement accounts）通用记账凭证（general purpose voucher）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）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）会计分录（accounting 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）[编辑] 中级会计中级会计会计术语名称英文名称期间费用Period Expense 收入的确认recognition of revenue 公司债券发行价格corporate bond issuing price 固定资产折旧depreciation of fixed assets 可转换债券convertible bonds 公司债券利息摊销加速折旧法accelerated depreciation methods 营业外收支净额net non-operating income and expenditure 公司债券利率interest rate on debenture 应收账款出借assignment of accounts receivable 无担保债券debenture bonds 后进先出法last-in,first-out,LIFO 其他货币资金Other monetary assets 应付票据贴现discount on notes payable 先进先出去first-in,first-out缩写FIFO 在发建工程constructions in process 固定资产更换与固定资产改improvements and replacements of fixed assets 良实地盘存制periodic inventory system 收益总括观点all-inclusive concept of income 损益表法Income statement approach 可变现净值法net realizable value 应付福利费Accrued welfarism 基本业务利润固定资产扩建additions of fixed assets 债券赎回应交折基金【旧】应收账款出售sale or factoring of accounts receivable 或有负债contingent liability 销货退回与折让sales returns and allowances 零售价格法retail method 现金折扣cash discount 特定履行法其他业务利润公司债券bonds payable 销售法sale method 应付票据notes payable 认股权stock rights 固定资产修理repairs and maintenance of fixed assets 有担保债券mortgage bonds 销售费用selling expenses 应付股利dividends payable 基本生产【旧】应收票据notes receivable 无形资产intangible assets 收款法collection method 所得税income tax 流动负债current liabilities 生产法production method 计划成本核算废弃和生置法retirement and replacement method 盘存法inventory method 流动资产current assets 购货折扣purchases discounts 商誉goodwill 应收账款accounts receivable 投资收益investment income 营业利润operating income 预提费用股本capital stock 企业管理费【旧】公司债券偿还redemption of bonds 坏账bad debts 固定资产重估价revaluations of fixed assets 银行存款cash in bank 固定资产fixed assets 利润总额利润分配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Undistributed profits 收益债券income bonds 货币资金Cash and cash equivalents 利息资本化capitalization of interests 法定公益金Statutory welfare reserve 工程物资engineer material 预付账款advance to supplier 其他应收款other receivables 现金cash 预收账款Advance Received from Customers 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Management Fee／Management Fees 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 短期借款Short-term Borrowing 递延资产deferred charges 低值易耗品Low-value consumption goods/Low value consumbles 当期经营观点current operating concept of income 待摊费用待核销基建支出[旧] 待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors 折旧[旧] depreciation 折旧方法depreciation method 折旧率depreciation rate 支出payment 直线法straight-line 职工福利基金【旧】专项拨款【旧】专利权patents 住房基金housing fund 重置成本法replacement costing 专项物资[旧] 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Wrappage copyrights [编辑] 高级会计高级会计会计术语名称英文名称独立董事independent director 市场附加值Market Value Added,MVA 投资中心Investment Center 利润中心Profit Center 酌量性费用中Discretionary Expense Centers 心收入中心revenue center 合并前利润preacquisition income 现金分配计划cash distribution plan 安全付款表safe payments schedule 合并每股收益consolidated EPS期货交易市场market of futures transaction 期货交易futures transaction 举债经营融资leveraged lease 租赁金融工具financial instruments 企业集团business qroup 年度报告annual report 部往来transactions between home office and branches 合伙企业partnership enterprise 合并资产负债consolidated balance sheet 表合并主体的所accounting for income taxes of consolidated entities 得税会计(美) 合并现金流量consolidated statement of cash flow 表合并价差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intercompany transactions in long-term assets 资产业务名义货币保全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consolidated statement of changes in financial poition 变动表换算损益translation gains or losses 举债经营收购（美）Leveraged buyouts,简称简称LBC 母公司持股比例变动change in ownership percentage held by parent 交互分配法（美）reciprocal allocation approach 货币项monetary items 合伙清算partnership liquidation 控股合并acquisition of majority interest 关税tariff 名义货币单位units of nominal currency 记账本位币recording currency 经营租赁operating lease 流动非流动性法current/noncurrent method 经济利润economic income 破产受托人清算组会计trustee accounting 联合会计报表combined financial state-ments 权益法equity method 共同费用分配home office-branch expense allocation 货币非货币法monetary/no monetary 利率期货交易interest rate futrues transaction 简单权益法simple equity method汇率exchange rate 母公司parent company 红利法bonus procedure 库藏股法（美）treasury stock approach 劳务因素service factor 精算报告actuaries’report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 权益理论equity theory 融资租赁financing lease 商品期货交易futrues for commodity 商誉法goodwill procedure 生产能力保全maintaining capital in terms of productive capacity 升水premium 少数股东损益minority interest income 少数股东权益mi nority stockholder’s interest上市公告书listed company statment 剩余权益论the residual equity theory 时态法temporal method 实体理论entity theory 实体论the entity theory 受托人（美）trustee 特定变动specific change 所得税会计income tax accounting 所得税的跨期分摊interqeriod tax allocation 税务会计tax accounting 售后回租sale-leaseback 耕地占用税个人所得税personal income tax 个人财务报表personal financial state-ments （美）改组计划（美）reorganization plan 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pension benefit obligations 务（美）退休金成本净net periodic pension cost 额（美）退休基金资产pension plan assets （美）流转会计accoung for circulatin tax 合伙权益的转assignment of partnership interest 让（美）购买力损益purchasing power gains or loosses 非货币性项目nonmonetary items 单行合并（美）one-line consolidation 外汇foreign exchange 外币会计报表foreign currency statements 外币折算风险foreign curency translation risk 外币统账法recording-currency method 外币套期保值hedge 外币投资风险foreign curency investment risk 外币资产风险foreign currency assets risk 外币会计报表translation of foreign currency statements 折算外币兑换风险foreign currency exchange risk 外币承诺foreign currency commitment 外币负债风险foreign crurency liability risk 外币持有风险foreingn currency holding risk 外币分账法original-currency method 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（美）push-down accounting 先折算后调整translation-remeasurement method 法现行成本/稳current cost/general purchasing power accountin 值货币会计现行成本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sales-type financing lease 赁向下销售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units of general purchasing power 位一般购买力保maintaining capital in units of general purchasing power 全印花税stamp tax 应付税款法taxes payable method 营业亏损抵免operating loss carrybacks and carryforwards 以外币表示的应收款项或应receivables ofr payables denominated in foreign currency 付款项一次总付清算lump-sum qartnership liquidation 营业税husiness tax 永久性差异permanent difference 原合伙人退伙retirement of initial partner 原始成本historical cost 远期汇率forward rate时间性差异timing difference 暂时性差异temporary difference 增值表value added statement 债权人会议committee representation 债务重整debt restructurings 账面汇率recorded rate 直接融资租赁direct financing lease 直接标价法direct quotation 直接控股direct holdings 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（美）quasi-reorbganization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change in ownership of a subsidiary 动子公司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（美）minimum liability 租赁leases 租金rents 表融资off-balance-sheet financing 比例合并（美）proportionate consolidtion 保证金法deposit method 资本资产定价模型capital asset pricing model[编辑] 成本会计成本会计会计术语名称英文名称关联业务往来国有资本经营预算制度能源审计投资中心利润中心酌量性费用中心收入中心固定成本标准成本中心作业成本计算法直接人工成本差异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 and i ndirect costindirect cost可控成本controllable cost 制造费用分配manufacturing expenses allocation 理论成本与应theory cost and practice cost 用成本辅助生产成本auxiliary production cost allocation分配期间费用成本控procedure of cost control 制程序成本记cost entry, cost recorder cost agenda 录成本计算分批job costing method 法成本计算分步法直接人工成本direct labor variance 差异成本控cost control method制方法河运输成本生产费elements of production expenses用要素历史成本与未historical cost and future cost 来成本可避免成本与avoidable cost and unavoidable cost 不可避免成本成本计cost period 算期平均成本与个avorage cost and individual cost 别成本社会成society cost 本铁路运输成本废品损spoliage and defective work losses 失单位成本与总unit cost and total cost 成本成本开allowable cost支围沿海运输成本成本转账cost transfer 全面成total cost control 本控制商品销cost of merchandise sold 售成本价格差price variance 异汽车运输成本存置成holding cost or carrying cost 本已耗成本与未expired cost and unex-pired cost 耗成本航空运输成本相关成本与非relevant cost and irrelevant cost 相关成本因素分factor analysis approach 析法目标成target cost 本成本计算分类法group costing method 远洋运输成本定额成norm cost 本跨期摊提费用inter-period expenses allocation 分配计划成planned cost 本数量差quantity variance异燃料费fuel expenses allocation用分配定额成本控制norm cost control system 制度定额管management norm 理可递延成本与deferrable cost and undeferrable cost 不可递延成本成本控standard of cost control 制标准副产品成本计by-product costing 算责任成responsibility cost 本生产损production loss accounting失核算生产成production cost 本预计成predicted cost 本成本结cost structure 构房地产开发成本主要成本与加prime costs and processing costs 工成本决策成cost of decision making 本成本计算品种法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 预算成本budgeted costs 销售成本cost of goods sold 停工损失loss on work stoppage 等级产品成本计算graded product costing 分散核算宏观经macro economic cost济成本综合费composite expenses allocation 用分配全部成本absorption cost 集中核算商品采merchandise procurement cost 购成本成本考cost examming target 核指标闲置成idle cost本账面成本cost of book value主要产品单位成本分析再生产cost of reproduction成本增量成incremantal cost 本成本控cost control 制全部产品成本分析成本流cost flow 程部成本internal cost statement 报表成本计costing method 算方法成本计costing objective 算对象成本计costing unit 算单位成本计划完成情况分析成本计划管理planned management system of cost 体系成本计cost plan 划成本会cost accounting 计成本核principle of costing 算原则成本核cost accounting qrocedures 算程序成本核costing account 算成本成本核costing 算成本归cost accumulation 集成本管cost management 理成本分cost analysis 析成本分ocst allocation 配成本分cost ledger 类账成本分cost classifiction 类成本费用界限成本调cost adjustment 整成本差cost variance 异成本报costing report 告成本cost 车间成workshop cost 本厂经济核算制internal business accounting system 厂结算价格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 产成品成本finished product cost 财务成本与管理成本 financial cost and manegement cost 材料费用分配material costs allocation 不可控成本uncontrollable cost 标准成本控制制度standard cost control system 标准成本standard cost 比率分析法ration analysis apporach 报告成本reporting cost 半成品成本semi-finished product cost [编辑] 管理会计管理会计会计术语名称英文名称绩效考评试点政治风险political risk 再开票中心reinvoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前支付与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign lnuertments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend kemittances 公司部贷款intercompany loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净adjusted net present value 现值[编辑] 企业财务会计企业财务会计会计术语名称英文名称管理层收购MBO 预算实践应注意的问题平衡计分卡经济附加值热钱财务总监CFO 预算外资金企业财务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 财务管理职能the functions of finaneial management 财务管理原则the principle of financial management 财务管理容the content of financial management 财务管理目标financial management objectives 财务管理环境financial management environment证券交易所stock exchange 证券市场securities market 资本市场capital market 有限责任公司company of limited liability 财务管理环节the cycle of financial managemten 财务管理对象objects of financial management 财务管理financial managment 财务分析financial analysis [编辑] 会计总论会计总论会计术语名称英文名称配比原则matching 旅游、饮食服务企业会计accounting of tourinsm and service 施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting 商品流通企业会计accounting of commercial enterprises权责发生制原则accrual basis 农业会计accounting of agzicultural enterprises实现原则realization principle 历史成本原则pringciple of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises 所有者权益owners equity 所有者权益owners equity 实质重于形式substance over form 修正性惯例principlle of exceptions信息系统论information system perspective 相关性原则relevance 微观会计micro-accounting 客观性原则objectivity 可比性原则comparability 谨慎性原则prudence 金融企业会计accounting of finacial institutions交通运输企业会计accounting of communication and transportation enterprises建设单位会计accounting of construction units 记账本位币recording currency 计量属性measurement attributes 及时性原则timeliness 货币计量monetary measurement 会计准则accounting standards 会计主体accounting entity 会计职业道德accounting professional ethics 会计职能functions of accounting 会计预测accounting for ecasting会计要素accounting elements 会计研究accounting research会计学科体系accounting science system会计学accounting 会计信息accounting information 会计任务targets of accounting activities 会计人员accounting personnels 会计确认accounting recognition 会计目标accounting objective 会计理论结构theoretical structure of accounting 会计理论accounting theory会计控制accounting control 会计决策accounting decision making 会计监督accounting supervision 会计假设accounting assumption 会计记录accounting records 会计计量accounting measurement 会计机构accounting department 会计环境accounting environment 会计核算financial accounting 会计管理体制system of accounting admin tstration 会计分期accounting periods 会计对象accounting object 会计等式accounting equation 会计本质nature of accounting 会计报表accounting statements 宏观会计macro-accounting 会计accounting 汇总报表combination statements 划分资本性支出与收益性支出原则distinguishment oetween capital expenditure and revenue expenditiure 合并报表consolidated fiancial statements 管理活动论management activities perspective 管理会计management accounting 管理工具论manegement tool perspective 股份制企业会计accounting of stock companies 公认会计原则generally accepted accounting principle,GAAP 公共会计public accounting 工业会计accounting of industrial enterprises 个别报表individual statements 高新技术企业会计accounting of high technology enterprises 负债liability 费用expense 反馈价值feedback value 对外经济合作企业会计accounting of foreign economic cooperation enter prises 对外报表external statements 对报表internal statements 一致性原则consistency 艺术论art perspective 房地产开发企业会计accounting of real estate enterprises 邮电通信企业会计accounting of post and telecommonication enterprises 预测价值forecast value 真实与公允true and fair view 持续经营going concern 成本报表cost statement 财务会计原则finanicial accounting principles 财务会计概念框架financial accounting conceptual framework财务会计financial accounting 政府及非营利组织会计governmentai and non-profit organizationaccounting 重要性原则materiality 专用报表special purpose financial statements 资产assets 资金funds 资金运动funds movement财务报告financial report 财务报表要素elements of financial statements 财务报表financial statements 币值稳定假设constant-dollar assumption 保险企业会计accounting of insurance companies [编辑] 政府及非盈利组织会计政府及非盈利组织会计会计术语名称英文名称预算周转金public finance-budgetary revolving fund 预算举借债务public finance-debts 预算结余budget surplus 中国预算会计governmental and non-profit oragnization accounting in China 预拨款项appropriation in advance 医院资产saaets of hospitals 医院支出expenditures of hospitals 医院预算hbdget management nethod of 管理办法hospital 医院收入revenues of hospitals 医院结余surplus of hospitals 医院基金funds of hospitals 医院会计制度accounting regulations ror hospitals 医院会计科目chart of accounts for hospitals 医院会计报表分析analysis of accounting statements of hospitals 医院会计报表accounting statements of hospitals 医院会计hospital accounting 医院负债liabilities of hospitals 医院财务制度financial regulations for hospitals 一般预算支出general budget expenditure一般预算收入general budget revenue行政单位资产assets of governmental units行政单位支出expenditures of governmental units行政单位暂付款prepayments of governmental units 行政单位暂存款deposite payable of governmental units 行政单位预算管理办法budget management method of governmental units 行政单位收入revenues of governbmental units行政单位年终清理和结转yearend checking and closing of governmental units 行政单位净资产net assets of governmental units行政单位经费支出fund expenditures of governmental units 行政单位结余surplus of governmental units行政单位会计制度accounting regulations of governmental units行政单位会计报表分析analysis of accounting 行政单位会计accounting of governmental units 行政单位固定基金fixed funds of governmental units 行政单位负债liabilities of governmental units行政单位财务规则financial rules of governmental units行政单位拨入经费appropriated funds of governmental units 事业收入事业单位资产assets for non-profit organiz-ations 事业单位专用基金special funds non-profit organizations 事业单位支出expenditure of non-profit organization 事业单位预算管理方式budget management methods for non-profit organyzation’s事业单位应缴款项agent funds and tax paybale non-profit organization 事业单位收入revenue for non-profit organization 事业单位流动资产current assets for non-profit organizations 事业单位净资产net assets for non-profit organizations事业单位借入款项loans non-profit organization 事业单位结余surplus of non-profit gorganizaiton 事业单位general funds non-profit 基金organizations 事业单位会计准则accounting standards for non-profit rganizations 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’ass ets 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 resea rch 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scientific research institutes-cost maragement 。
会计术语中英对照
一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor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 PartnershipAssumption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三、现金与应收帐款现金 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)目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让Sales return andallowance坏帐费用 Bad debt expense 备抵法 Allowance method备抵坏帐 Bad debt allowance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 com四、存货存货 Inventory定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance anddiscounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification下限 Lower limit毛利法 Gross margin method零售价格法 Retail method 成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks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 Common Stock优先股 Preferred Stock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应提折旧成本 Depreciation costbalance 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廉价购买权Bargain purchase option (BPO)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营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimatedliabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项 Contingency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 stockparticipating 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 发行成本 Issuance cost成本法 Cost method面值法 Par value method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 Income Statement帐户式 Account Form报告式 Report Form基础（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 common 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 financialstatements吸收合并 Merger创立合并 Consolidation控股公司 Parent company一般物价水平会计 General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting 现行成本 Current costGNP货币购买力损益 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Unrealizedholding gains or losses。
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.O.B shipping point目的地交货价F.O.B destination point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Income 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 com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F.O.B shipping point目的地抵岸价格F.O.B destination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成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本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成本率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成本法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Common 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应提折旧成本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廉价购买权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长期负债一年内到期部分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Income 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 income 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Income 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Common 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部分参加优先股Partially participating preferred stock非部分参加优先股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发行成本Issuance cost成本法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Income Statement帐户式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基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础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比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common 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 common 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 company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法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货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本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货币购买力损益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。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
会计专业术语中英文对照
流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金Provision of cession receivable 应收利息Interests receivable其他应收款 Other receivable买入返售金融资产Recoursable financial assets a cquired存货 Inventories其中：原材料Raw material库存商品Stock g o o d s一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产 Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产： NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized 非流动资产合计TOTAL NON-CURRENT ASSETS流动负债： CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金Including:Staff and w orkers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债 Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债： NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY 实收资本（股本）Registered c apital国家资本National capital集体资本 Collective capital法人资本 L e gal person's capital其中：国有法人资本Including:State-owned l egal person's capital集体法人资本Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额Registered capital--net book value资本公积Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金 Including:Statutory accumulation reserve 任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments 一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额Exchange differences on translating foreign operations 归属于母公司所有者权益合计Total owners' equity belongs to p arent company 少数股东权益 Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main o perations其他业务收入Income from other operations 利息收入Interest income已赚保费 Insurance premiums earned手续费及佣金收入Handling charges and c ommissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of o perations其中：主营业务成本Including:Cost of main o perations其他业务成本cost of other o perations 利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses 退保金Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加Sales tax and additions销售费用 Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费 research and development财务费用 Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“ -”号填列） Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他 other加：公允价值变动收益（损失以“ -”号填列） Plus: Gain or loss fromchanges infair values(loss expressed with "-")投资收益（损失以“ -”号填列） Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income f rom joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“ -”号填列）Gain or lo s s on foreign exchangetransactionss(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM O PERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of n on-monetary assets政府补助 Government grant income债务重组利得Gains from debt restructuring减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal of non-current assets非货币性资产交换损失Losses from e xchange ofnon-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax e xpenses五、净利润（净亏损以“－”号填列）N ET PROFIT(LOSS EXPRESSED WITH"-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOL I DATED I N COME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:sales income of export products营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。
会计术语中英文对照
成本会计直接人工成本差异（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）会计分录（accounting 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 changes in financial poition）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）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。
会计名词术语表,中英文对照
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。
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。
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.O.B shipping point目的地交货价F.O.B destination point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Income 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 com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F.O.B shipping point目的地抵岸价格F.O.B destination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成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本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成本率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成本法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Common 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应提折旧成本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廉价购买权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长期负债一年内到期部分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Income 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 income 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Income 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Common 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部分参加优先股Partially participating preferred stock非部分参加优先股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发行成本Issuance cost成本法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Income Statement帐户式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基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础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比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common 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 common 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 company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法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货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本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货币购买力损益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（注：范文素材和资料部分来自网络，供参考。
会计专业术语中英文对照
会计专业术语中英文对照（1）ＡＢＣ作业基础成本计算（２）ａｂｓｏｒｂｅｄｏｖｅｒｈｅａｄ已吸收制造费用（３）ａｂｓｏｒｐｔｉｏｎｃｏｓｔｉｎｇ吸收成本计算（４）ａｃｃｏｕｎｔ帐户，报表（５）ａｃｃｏｕｎｔｉｎｇｐｏｓｔｕｌａｔｅ会计假设（６）ａｃｃｏｕｎｔｉｎｇｓｅｒｉｅｓｒｅｌｅａｓｅ会计公告文件（７）ａｃｃｏｕｎｔｉｎｇｖａｌｕａｔｉｏｎ会计计价Ａ（８）ａｃｃｏｕｎｔｓａｌｅ承销清单Ａ（９）ａｃｃｏｕｎｔａｂｉｌｉｔｙｃｏｎｃｅｐｔ经营责任概念Ａ（１０）ａｃｃｏｕｎｔａｎｃｙ会计职业Ａ（１１）ａｃｃｏｕｎｔａｎｔ会计师Ａ（１２）ａｃｃｏｕｎｔｉｎｇ会计Ａ（１３）ａｇｅｎｃｙｃｏｓｔ代理成本Ａ（１４）ａｃｃｏｕｎｔｉｎｇｂａｓｅｓ会计基础Ａ（１５）ａｃｃｏｕｎｔｉｎｇｍａｎｕａｌ会计手册Ａ（１６）ａｃｃｏｕｎｔｉｎｇｐｅｒｉｏｄ会计期间Ａ（１７）ａｃｃｏｕｎｔｉｎｇｐｏｌｉｃｉｅｓ会计方针Ａ（１８）ａｃｃｏｕｎｔｉｎｇｒａｔｅｏｆｒｅｔｕｒｎ会计报酬率Ａ（１９）ａｃｃｏｕｎｔｉｎｇｒｅｆｅｒｅｎｃｅｄａｔｅ会计参照日Ａ（２０）ａｃｃｏｕｎｔｉｎｇｒｅｆｅｒｅｎｃｅｐｅｒｉｏｄ会计参照期间Ａ（２１）ａｃｃｒｕａｌｃｏｎｃｅｐｔ应计概念Ａ（２２）ａｃｃｒｕａｌｅｘｐｅｎｓｅｓ应计费用Ａ（２３）ａｃｉｄｔｅｓｔｒａｔｉｏｎ速动比率（酸性测试比率）Ａ（２４）ａｃｑｕｉｓｉｔｉｏｎ购置Ａ（２５）ａｃｑｕｉｓｉｔｉｏｎａｃｃｏｕｎｔｉｎｇ收购会计Ａ（２６）ａｃｔｉｖｉｔｙｂａｓｅｄａｃｃｏｕｎｔｉｎｇ作业基础成本计算Ａ（２７）ａｄｊｕｓｔｉｎｇｅｖｅｎｔｓ调整事项Ａ（２８）ａｄｍｉｎｉｓｔｒａｔｉｖｅｅｘｐｅｎｓｅｓ行政管理费Ａ（２９）ａｄｖｉｃｅｎｏｔｅ发货通知Ａ（３０）ａｍｏｒｔｉｚａｔｉｏｎ摊销Ａ（３１）ａｎａｌｙｔｉｃａｌｒｅｖｉｅｗ分析性检查Ａ（３２）ａｎｎｕａｌｅｑｕｉｖａｌｅｎｔｃｏｓｔ年度等量成本法Ａ（３３）ａｎｎｕａｌｒｅｐｏｒｔａｎｄａｃｃｏｕｎｔｓ年度报告和报表Ａ（３４）ａｐｐｒａｉｓａｌｃｏｓｔ检验成本Ａ（３５）ａｐｐｒｏｐｒｉａｔｉｏｎａｃｃｏｕｎｔ盈余分配帐户Ａ（３６）ａｒｔｉｃｌｅｓｏｆａｓｓｏｃｉａｔｉｏｎ公司章程细则Ａ（３７）ａｓｓｅｔｓ资产Ａ（３８）ａｓｓｅｔｓｃｏｖｅｒ资产保障Ａ（３９）ａｓｓｅｔｖａｌｕｅｐｅｒｓｈａｒｅ每股资产价值Ａ（４０）ａｓｓｏｃｉａｔｅｄｃｏｍｐａｎｙ联营公司Ａ（４１）ａｔｔａｉｎａｂｌｅｓｔａｎｄａｒｄ可达标准Ａ（４２）ａｔｔｒｉｂｕｔａｂｌｅｐｒｏｆｉｔ可归属利润Ａ（４３）ａｕｄｉｔ审计Ａ（４４）ａｕｄｉｔｒｅｐｏｒｔ审计报告Ａ（４５）ａｕｄｉｔｉｎｇｓｔａｎｄａｒｄｓ审计准则Ａ（４６）ａｕｔｈｏｒｉｚｅｄｓｈａｒｅｃａｐｉｔａｌ额定股本Ａ（４７）ａｖａｉｌａｂｌｅｈｏｕｒｓ可用小时Ａ（４８）ａｖｏｉｄａｂｌｅｃｏｓｔｓ可避免成本Ｂ（４９）ｂａｃｋ－ｔｏ－ｂａｃｋｌｏａｎ易币贷款Ｂ（５０）ｂａｃｋｆｌｕｓｈａｃｃｏｕｎｔｉｎｇ倒退成本计算Ｂ（５１）ｂａｄｄｅｂｔｓ坏帐Ｂ（５２）ｂａｄｄｅｂｔｓｒａｔｉｏ坏帐比率（53）ｂａｎｋｃｈａｒｇｅｓ银行手续费Ｂ（５４）ｂａｎｋｏｖｅｒｄｒａｆｔ银行透支Ｂ（５５）ｂａｎｋｒｅｃｏｎｃｉｌｉａｔｉｏｎ银行存款调节表Ｂ（５６）ｂａｎｋｓｔａｔｅｍｅｎｔ银行对帐单Ｂ（５７）ｂａｎｋｒｕｐｔｃｙ破产Ｂ（５８）ｂａｓｉｓｏｆａｐｐｏｒｔｉｏｎｍｅｎｔ分摊基础Ｂ（５９）ｂａｔｃｈ批量Ｂ（６０）ｂａｔｃｈｃｏｓｔｉｎｇ分批成本计算Ｂ（６１）ｂｅｔａｆａｃｔｏｒＢ（市场）风险因素Ｂ（６２）ｂｉｌｌ帐单Ｂ（６３）ｂｉｌｌｏｆｅｘｃｈａｎｇｅ汇票Ｂ（６４）ｂｉｌｌｏｆｌａｎｄｉｎｇ提单Ｂ（６５）ｂｉｌｌｏｆｍａｔｅｒｉａｌｓ用料预计单Ｂ（６６）ｂｉｌｌｐａｙａｂｌｅ应付票据Ｂ（６７）ｂｉｌｌｒｅｃｅｉｖａｂｌｅ应收票据Ｂ（６８）ｂｉｎｃａｒｄ存货记录卡Ｂ（６９）ｂｏｎｕｓ红利Ｂ（７０）ｂｏｏｋ－ｋｅｅｐｉｎｇ薄记Ｂ（７１）Ｂｏｓｔｏｎｃｌａｓｓｉｆｉｃａｔｉｏｎ波士顿分类Ｂ（７２）ｂｒｅａｋｅｖｅｎｃｈａｒｔ保本图Ｂ（７３）ｂｒｅａｋｅｖｅｎｐｏｉｎｔ保本点Ｂ（７４）ｂｒｅａｋｉｎｇ－ｄｏｗｎｔｉｍｅ复位时间Ｂ（７５）ｂｕｄｇｅｔ预算Ｂ（７６）ｂｕｄｇｅｔｃｅｎｔｅｒ预算中心Ｂ（７７）ｂｕｄｇｅｔｃｏｓｔａｌｌｏｗａｎｃｅ预算成本折让Ｂ（７８）ｂｕｄｇｅｔｍａｎｕａｌ预算手册Ｂ（７９）ｂｕｄｇｅｔｐｅｒｉｏｄ预算期间Ｂ（８０）ｂｕｄｇｅｔａｒｙｃｏｎｔｒｏｌ预算控制Ｂ（８１）ｂｕｄｇｅｔｅｄｃａｐａｃｉｔｙ预算生产能力Ｂ（８２）ｂｕｒｄｅｎ制造费用Ｂ（８３）ｂｕｓｉｎｅｓｓｃｅｎｔｅｒ经营中心Ｂ（８４）ｂｕｓｉｎｅｓｓｅｎｔｉｔｙ营业个体Ｂ（８５）ｂｕｓｉｎｅｓｓｕｎｉｔ经营单位Ｂ（８６）ｂｕｙ－ｏｕｔｍａｎａｇｅｍｅｎｔ管理性购买产权Ｂ（８７）ｂｙ－ｐｒｏｄｕｃｔ副产品Ｃ（８８）ｃａｌｌｅｄ－ｕｐｓｈａｒｅｃａｐｉｔａｌ催缴股本Ｃ（８９）ｃａｐａｃｉｔｙ生产能力Ｃ（９０）ｃａｐａｃｉｔｙｒａｔｉｏｓ生产能力比率Ｃ（９１）ｃａｐｉｔａｌ资本Ｃ（９２）ｃａｐｉｔａｌａｓｓｅｔｓｐｒｉｃｉｎｇｍｏｄｅｌ资本资产计价模式Ｃ（９３）ｃａｐｉｔａｌｃｏｍｍｉｔｍｅｎｔ承偌资本Ｃ（９４）ｃａｐｉｔａｌｅｍｐｌｏｙｅｄ已运用的资本Ｃ（９５）ｃａｐｉｔａｌｅｘｐｅｎｄｉｔｕｒｅ资本支出Ｃ（９６）ｃａｐｉｔａｌｅｘｐｅｎｄｉｔｕｒｅａｕｔｈｏｒｉｚａｔｉｏｎ资本支出核准Ｃ（９７）ｃａｐｉｔａｌｅｘｐｅｎｄｉｔｕｒｅｃｏｎｔｒｏｌ资本支出控制Ｃ（９８）ｃａｐｉｔａｌｅｘｐｅｎｄｉｔｕｒｅｐｒｏｐｏｓａｌ资本支出申请Ｃ（９９）ｃａｐｉｔａｌｆｕｎｄｉｎｇｐｌａｎｎｉｎｇ资本基金筹集计划Ｃ（１００）ｃａｐｉｔａｌｇａｉｎ资本收益Ｃ（１０１）ｃａｐｉｔａｌｉｎｖｅｓｔｍｅｎｔａｐｐｒａｉｓａｌ资本投资评估Ｃ（１０２）ｃａｐｉｔａｌｍａｉｎｔｅｎａｎｃｅ资本保全Ｃ（１０３）ｃａｐｉｔａｌｒｅｓｏｕｒｃｅｐｌａｎｎｉｎｇ资本资源计划Ｃ（１０４）ｃａｐｉｔａｌｓｕｒｐｌｕｓ资本盈余ｐａｇｅ２１０５）ｃａｐｉｔａｌｔｕｒｎｏｖｅｒ资本周转率Ｃ（１０６）ｃａｒｄ记录卡Ｃ（１０７）ｃａｓｈ现金Ｃ（１０８）ｃａｓｈａｃｃｏｕｎｔ现金帐户Ｃ（１０９）ｃａｓｈｂｏｏｋ现金帐薄Ｃ（１１０）ｃａｓｈｃｏｗ金牛产品Ｃ（１１１）ｃａｓｈｆｌｏｗ现金流量Ｃ（１１２）ｃａｓｈｄｉｓｃｏｕｎｔｅｄ现金贴现Ｃ（１１３）ｃａｓｈｆｌｏｗｂｕｄｇｅｔ现金流量预算Ｃ（１１４）ｃａｓｈｆｌｏｗｓｔａｔｅｍｅｎｔ现金流量表Ｃ（１１５）ｃａｓｈｌｅｄｇｅｒ现金分类帐Ｃ（１１６）ｃａｓｈｌｉｍｉｔ现金限额Ｃ（１１７）ＣＣＡ现时成本会计Ｃ（１１８）ｃｅｎｔｅｒ中心Ｃ（１１９）ｃｈａｎｇｅｏｖｅｒｔｉｍｅ变更时间Ｃ（１２０）ｃｈａｒｔｅｒｅｄｅｎｔｉｔｙ特许经济个体Ｃ（１２１）ｃｈｅｑｕｅ支票Ｃ（１２２）ｃｈｅｑｕｅｒｅｇｉｓｔｅｒ支票登记薄Ｃ（１２３）ｃｏｉｎａｎａｌｙｓｉｓ零钱分类Ｃ（１２４）ｃｌａｓｓｉｆｉｃａｔｉｏｎ分类Ｃ（１２５）ｃｌｏｃｋｃａｒｄ工时卡Ｃ（１２６）ｃｏｄｅ代码Ｃ（１２７）ｃｏｍｍｉｔｍｅｎｔａｃｃｏｕｎｔｉｎｇ承偌确认会计Ｃ（１２８）ｃｏｍｍｏｎｃｏｓｔ共同成本Ｃ（１２９）ｃｏｍｐａｎｙｌｉｍｉｔｅｄｂｙｇｕａｒａｎｔｅｅ有限担保责任公司Ｃ（１３０）ｃｏｍｐａｎｙｌｉｍｉｔｅｄｓｈａｒｅｓ股份有限公司Ｃ（１３１）ｃｏｍｐｅｔｉｔｉｖｅｐｏｓｉｔｉｏｎ竞争能力状况Ｃ（１３２）ｃｏｎｃｅｐｔ概念Ｃ（１３３）ｃｏｎｇｌｏｍｅｒａｔｅ跨行业企业Ｃ（１３４）ｃｏｎｓｉｓｔｅｎｃｙｃｏｎｃｅｐｔ一致性概念Ｃ（１３５）ｃｏｎｓｏｌｉｄａｔｅｄａｃｃｏｕｎｔｓ合并报表Ｃ（１３６）ｃｏｎｓｏｌｉｄａｔｉｏｎａｃｃｏｕｎｔｉｎｇ合并会计Ｃ（１３７）ｃｏｎｓｏｒｔｉｕｍ财团Ｃ（１３８）ｃｏｎｔｉｎｇｅｎｃｙｐｌａｎ应急计划Ｃ（１３９）ｃｏｎｔｉｎｇｅｎｔｌｉａｂｉｌｉｔｉｅｓ或有负债Ｃ（１４０）ｃｏｎｔｉｎｕｏｕｓｏｐｅｒａｔｉｏｎ连续生产Ｃ（１４１）ｃｏｎｔｒａ抵消Ｃ（１４２）ｃｏｎｔｒａｃｔｃｏｓｔ合同成本Ｃ（１４３）ｃｏｎｔｒａｃｔｃｏｓｔｉｎｇ合同成本计算Ｃ（１４４）ｃｏｎｔｒｉｂｕｔｉｏｎ贡献毛益Ｃ（１４５）ｃｏｎｔｒｉｂｕｔｉｏｎｖｅｎｔｒｅ贡献中心Ｃ（１４６）ｃｏｎｔｒｉｂｕｔｉｏｎｃｈａｒｔ贡献图Ｃ（１４７）ｃｏｎｔｒｉｂｕｔｉｏｎｐｅｒｕｎｉｔｏｆｌｉｍｉｔｉｎｇｆａｃｔｏｒｒａｔｉｏｎ单位限定因素的贡献毛益比率Ｃ（１４８）ｃｏｎｔｒｉｂｕｔｉｏｎｔｏｓａｌｅｓｒａｔｉｏｎ贡献毛益对销售比率Ｃ（１４９）ｃｏｎｔｒｏｌ控制Ｃ（１５０）ｃｏｎｔｒｏｌａｃｃｏｕｎｔ控制帐户Ｃ（１５１）ｃｏｎｔｒｏｌｌｉｍｉｔｓ控制限度Ｃ（１５２）ｃｏｎｔｒｏｌｌａｂｉｌｉｔｙｃｏｎｃｅｐｔ可控制概念Ｃ（１５３）ｃｏｎｔｒｏｌｌａｂｌｅｃｏｓｔ可控制成本Ｃ（１５４）ｃｏｎｖｅｒｓｉｏｎｃｏｓｔ加工成本Ｃ（１５５）ｃｏｎｖｅｒｔｉｂｌｅｌｏａｎｓｔｏｃｋ可转换为股票的贷款（１５６）ｃｏｒｐｏｒａｔｅａｐｐｒａｉｓａｌ公司评估Ｃ（１５７）ｃｏｒｐｏｒａｔｅｐｌａｎｎｉｎｇ公司计划Ｃ（１５８）ｃｏｒｐｏｒａｔｅｓｏｃｉａｌｒｅｐｏｒｔｉｎｇ公司社会报告Ｃ（１５９）ｃｏｒｐｏｒａｔｉｏｎ股份公司Ｃ（１６０）ｃｏｓｔ成本Ｃ（１６１）ｃｏｓｔａｃｃｏｕｎｔ成本帐户Ｃ（１６２）ｃｏｓｔａｃｃｏｕｎｔｉｎｇ成本会计Ｃ（１６３）ｃｏｓｔａｃｃｏｕｎｔｉｎｇｍａｎｕａｌ成本手册Ｃ（１６４）ｃｏｓｔａｃｃｏｕｎｔｓｃａｌｅｎｄａｒ成本报表的日历时间Ｃ（１６５）ｃｏｓｔａｄｊｕｓｔｍｅｎｔ成本调整Ｃ（１６６）ｃｏｓｔａｌｌｏｃａｔｉｏｎ成本分配Ｃ（１６７）ｃｏｓｔａｐｐｏｒｔｉｏｎｍｅｎｔ成本分摊Ｃ（１６８）ｃｏｓｔａｔｔｒｉｂｕｔｉｏｎ成本归属Ｃ（１６９）ｃｏｓｔａｕｄｉｔ成本审计Ｃ（１７０）ｃｏｓｔｂｅｈａｖｉｏｕｒ成本性态Ｃ（１７１）ｃｏｓｔｂｅｎｅｆｉｔａｎａｌｙｓｉｓ成本效益分析Ｃ（１７２）ｃｏｓｔｃｅｎｔｅｒ成本中心Ｃ（１７３）ｃｏｓｔｄｒｉｖｅｒ成本动因Ｃ（１７４）ｃｏｓｔｏｆｃａｐｉｔａｌ资本成本Ｃ（１７５）ｃｏｓｔｏｆｃｏｎｆｏｒｍａｎｃｅ相符成本Ｃ（１７６）ｃｏｓｔｏｆｇｏｏｄｓｓｏｌｄ销货成本Ｃ（１７７）ｃｏｓｔｏｆｎｏｎ－ｃｏｎｆｏｒｍａｎｃｅ非相符成本Ｃ（１７８）ｃｏｓｔｏｆｓａｌｅｓ销售成本Ｃ（１７９）ｃｏｓｔｒｅｄｕｃｔｉｏｎ成本降低Ｃ（１８０）ｃｏｓｔｓｔｒｕｃｔｕｒｅ成本结构Ｃ（１８１）ｃｏｓｔｕｎｉｔ成本单位Ｃ（１８２）ｃｏｓｔ－ｖｏｌｕｍｅ－ｐｒｏｆｉｔａｎａｌｙｓｉｓ（ＣＶＰ）本量利分析Ｃ（１８３）ｃｏｓｔｉｎｇ成本计算Ｃ（１８４）ＣＰＰ现时购买力会计Ｃ（１８５）ｃｒｅｄｉｔｎｏｔｅ贷项通知Ｃ（１８６）ｃｒｅｄｉｔｒｅｐｏｒｔ信贷报告书Ｃ（１８７）ｃｒｅｄｉｔｏｒ债权人Ｃ（１８８）ｃｒｅｄｉｔｏｒｄａｙｓｒａｔｉｏ应付帐款天数率Ｃ（１８９）ｃｒｅｄｉｔｏｒｓｌｅｄｇｅｒ应付帐款分类帐Ｃ（１９０）ｃｒｉｔｉｃａｌｅｖｅｎｔ关键事项Ｃ（１９１）ｃｒｉｔｉｃａｌｐａｔｈ关键路线Ｃ（１９２）ｃｕｍｕｌａｔｉｖｅｐｒｅｆｅｒｅｎｃｅｓｈａｒｅｓ累积优先股Ｃ（１９３）ｃｕｒｒｅｎｔａｃｃｏｕｎｔ往来帐户Ｃ（１９４）ｃｕｒｒｅｎｔａｓｓｅｔ流动资产Ｃ（１９５）ｃｕｒｒｅｎｔｃｏｓｔａｃｃｏｕｎｔｉｎｇ现时成本会计Ｃ（１９６）ｃｕｒｒｅｎｔｌｉａｂｉｌｉｔｉｅｓ流动负债Ｃ（１９７）ｃｕｒｒｅｎｔｐｕｒｃｈａｓｉｎｇｐｏｗｅｒａｃｃｏｕｎｔｉｎｇ现时购买力会计Ｃ（１９８）ｃｕｒｒｅｎｔｒａｔｉｏｎ流动比率Ｃ（１９９）ｃｕｔ－ｏｆｆ截止Ｃ（２００）ＣＶＰ本量利分析Ｃ（２０１）ｃｙｃｌｅｔｉｍｅ周转时间Ｄ（２０２）ｄｅｂｅｎｔｕｒｅ债券Ｄ（２０３）ｄｅｂｉｔｎｏｔｅ借项通知Ｄ（２０４）ｄｅｂｉｔｃａｐａｃｉｔｙ举债能力Ｄ（２０５）ｄｅｂｔｒａｔｉｏ债务比率Ｄ（２０６）ｄｅｂｔｏｒ债务人Ｄ（２０７）ｄｅｂｔｏｒｄａｙｓｒａｔｉｏ应收帐款天数率（２０８）ｄｅｂｔｏｒｓ应收款Ｄ（２０９）ｄｅｂｔｏｒｓｌｅｄｇｅｒ应收帐款分类帐Ｄ（２１０）ｄｅｂｔｏｒ＇ａｇｅａｎａｌｙｓｉｓ应收帐款帐龄分析Ｄ（２１１）ｄｅｃｉｓｉｏｎｄｒｉｖｅｎｃｏｓｔｓ决策连动成本Ｄ（２１２）ｄｅｃｉｓｉｏｎｔｒｅｅ决策树Ｄ（２１３）ｄｅｆｅｃｔｓ次品Ｄ（２１４）ｄｅｆｅｒｒｅｄｅｘｐｅｎｄｉｔｕｒｅ递延支出Ｄ（２１５）ｄｅｆｅｒｒｅｄｓｈａｒｅｓ递延股份Ｄ（２１６）ｄｅｆｅｒｒｅｄｔａｘａｔｉｏｎ递延税款Ｄ（２１７）ｄｅｌｉｖｅｒｙｎｏｔｅ交货单Ｄ（２１８）ｄｅｐａｒｔｍｅｎｔａｌａｃｃｏｕｎｔｓ部门报表Ｄ（２１９）ｄｅｐａｒｔｍｅｎｔａｌｂｕｄｇｅｔ部门预算Ｄ（２２０）ｄｅｐｒｅｃｉａｔｉｏｎ折旧Ｄ（２２１）ｄｉｓｐａｔｃｈｎｏｔｅ发运单Ｄ（２２２）ｄｅｖｅｌｏｐｍｅｎｔｃｏｓｔ开发成本Ｄ（２２３）ｄｉｆｆｅｒｅｎｔｉａｌｃｏｓｔ差别成本Ｄ（２２４）ｄｉｒｅｃｔｈｏｕｒｓｙｉｅｌｄ直接工时产出率Ｄ（２２５）ｄｉｒｅｃｔｌａｂｏｕｒｃｏｓｔ－ｓｔａｎｄａｒｄ标准直接人工成本Ｄ（２２６）ｄｉｒｅｃｔｌａｂｏｕｒｅｆｆｉｃｉｅｎｃｙ－ｖａｒｉａｎｃｅ直接人工效率差异Ｄ（２２７）ｄｉｒｅｃｔｌａｂｏｕｒｒａｔｅ－ｖａｒｉａｎｃｅ直接人工费率差异Ｄ（２２８）ｄｉｒｅｃｔｌａｂｏｕｒｔｏｔａｌ－ｖａｒｉａｎｃｅ直接人工总差异Ｄ（２２９）ｄｉｒｅｃｔｍａｔｅｒｉａｌｍｉｘ－ｖａｒｉａｎｃｅ直接材料结构差异Ｄ（２３０）ｄｉｒｅｃｔｐｒｉｃｅ－ｖａｒｉａｎｃｅ直接材料价格差异Ｄ（２３１）ｄｉｒｅｃｔｍａｔｅｒｉａｌｔｏｔａｌ－ｖａｒｉａｎｃｅ直接材料总差异Ｄ（２３２）ｄｉｒｅｃｔｍａｔｅｒｉａｌｓｕｓａｇｅ－ｖａｒｉａｎｃｅ直接材料用量差异Ｄ（２３３）ｄｉｒｅｃｔｍａｔｅｒｉａｌｓｙｉｅｌｄ－ｖａｒｉａｎｃｅ直接材料产出率差异Ｄ（２３４）ｄｉｒｅｃｔｃｏｓｔ直接成本Ｄ（２３５）ｄｉｒｅｃｔｄｅｂｉｔ直接借项Ｄ（２３６）ｄｉｒｅｃｔｈｏｕｒｓｙｉｅｌｄ直接小时产出率Ｄ（２３７）ｄｉｒｅｃｔｌａｂｏｕｒｃｏｓｔｐｅｒｃｅｎｔａｇｅｒａｔｅ直接人工成本百分比Ｄ（２３８）ｄｉｒｅｃｔｌａｂｏｕｒｈｏｕｒｒａｔｅ直接人工小时率Ｄ（２３９）ｄｉｒｅｃｔｓｏｎｉｎｄｉｒｅｃｔｗｏｒｋ间接工作事项上的工时Ｄ（２４０）ｄｉｓｃｏｕｎｔｒａｔｅ贴现率Ｄ（２４１）ｄｉｓｃｏｕｎｔｅｄｃａｓｈｆｌｏｗ现金流量贴现Ｄ（２４２）ｄｉｓｃｒｅｔｉｏｎａｒｙｃｏｓｔ酌量成本Ｄ（２４３）ｄｉｓｔｒｉｂｕｔｉｏｎｃｏｓｔ摊销成本Ｄ（２４４）ｄｉｖｅｒｓｉｏｎｓ移用Ｄ（２４５）ｄｉｖｅｒｔｅｄｈｏｕｒｓ移用小时Ｄ（２４６）ｄｉｖｅｒｔｅｄｈｏｕｒｓｒａｔｉｏ移用工时比率Ｄ（２４７）ｄｉｖｉｄｅｎｄ股利Ｄ（２４８）ｄｉｖｉｄｅｎｄｃｏｖｅｒ股利产出率Ｄ（２４９）ｄｉｖｉｄｅｎｄｐｅｒｓｈａｒｅ每股股利Ｄ（２５０）ｄｏｇ疲软产品Ｄ（２５１）ｄｏｕｂｌｅｅｎｔｒｙａｃｃｏｕｎｔｉｎｇ复式会计Ｄ（２５２）ｄｏｕｂｌｅ－ｅｎｔｒｙｂｏｏｋ－ｋｅｅｐｉｎｇ复式薄记Ｄ（２５３）ｄｏｕｂｔｆｕｌｄｅｂｔｓ可疑债务Ｄ（２５４）ｄｏｗｎｔｉｍｅ停工时间Ｄ（２５５）ｄｙｎａｍｉｃｐｒｏｇｒａｍｍｉｎｇ动态规划Ｅ（２５６）ｅａｒｎｉｎｇｐｅｒｓｈａｒｅ每股盈利Ｅ（２５７）ｅａｒｎｉｎｇｒａｔｉｏ市盈率Ｅ（２５８）ｅｃｏｎｏｍｉｃｏｒｄｅｒｑｕａｎｔｉｔｙ（ＥＯＱ）经济订购批量Ｅ（２５９）ｅｆｆｉｃｉｅｎｔｍａｒｋｅｔｈｙｐｏｔｈｅｓｉｓ有效市场假设（２６０）ｅｆｆｉｃｉｅｎｃｙｒａｔｉｏｎ效率性比率Ｅ（２６１）ｅｌｅｍｅｎｔｏｆｃｏｓｔ成本要素Ｅ（２６２）ｅｎｔｉｔｙ经济个体Ｅ（２６２）ｅｎｖｉｒｏｎｍｅｎｔａｌａｕｄｉｔ环境审计Ｅ（２６３）ｅｎｖｉｒｏｎｍｅｎｔａｌｉｍｐａｃｔａｓｓｅｓｓｍｅｎｔ环境影响评价Ｅ（２６４）ＥＯＱ经济订购批量Ｅ（２６５）ｅｑｕｉｔｙ权益Ｅ（２６６）ｅｑｕｉｔｙｍｅｔｈｏｄｏｆａｃｃｏｕｎｔｉｎｇ权益法会计计算Ｅ（２６７）ｅｑｕｉｔｙｓｈａｒｅｃａｐｉｔａｌ权益股本Ｅ（２６８）ｅｑｕｉｖａｌｅｎｔｕｎｉｔｓ当量Ｅ（２６９）ｅｖｅｎｔ事项Ｅ（２７０）ｅｘｃｅｐｔｉｏｎａｌｉｔｅｍｓ例外事项Ｅ（２７１）ｅｘｐｅｃｔｅｄｖａｌｕｅ期望值Ｅ（２７２）ｅｘｐｅｎｄｉｔｕｒｅ支出Ｅ（２７３）ｅｘｐｅｎｓｅｓ费用Ｅ（２７４）ｅｘｔｅｒｎａｌａｕｄｉｔ外部审计Ｅ（２７５）ｅｘｔｅｒｎａｌｆａｉｌｕｒｅｃｏｓｔ外部损失成本Ｅ（２７６）ｅｘｔｒａｏｒｄｉｎａｒｙｉｔｅｍｓ非常事项Ｆ（２７７）ｆａｃｔｏｒｙｇｏｏｄｓ让售商品Ｆ（２７８）ｆａｃｔｏｒｉｎｇ应收帐款让售Ｆ（２７９）ｆａｉｌｖａｌｕｅ公允价值Ｆ（２８０）ｆｅｅｄｂａｃｋ反馈Ｆ（２８１）ＦＩＦＯ先近先出法Ｆ（２８２）ｆｉｎａｌａｃｃｏｕｎｔｓ年终报表Ｆ（２８３）ｆｉｎａｎｃｅｌｅａｓｅ融资租赁Ｆ（２８４）ｆｉｎａｎｃｉａｌａｃｃｏｕｎｔｉｎｇ财务会计Ｆ（２８５）ｆｉｎａｎｃｉａｌａｃｃｏｕｎｔｓｃａｌｅｎｄａｒａｄｊｕｓｔｍｅｎｔ财务报表的日历时间调整Ｆ（２８６）ｆｉｎａｎｃｉａｌｍａｎａｇｅｍｅｎｔ财务管理Ｆ（２８７）ｆｉｎａｎｃｉａｌｐｌａｎｎｉｎｇ财务计划Ｆ（２８８）ｆｉｎａｎｃｉａｌｓｔａｔｅｍｅｎｔ财务报表Ｆ（２８９）ｆｉｎｉｓｈｅｄｇｏｏｄｓ完成品Ｆ（２９０）ｆｉｘｅｄａｓｓｅｔ固定资产Ｆ（２９１）ｆｉｘｅｄｏｖｅｒｈｅａｄ固定制造费用Ｆ（２９２）ｆｉｘｅｄａｓｓｅｔｔｕｒｎｏｖｅｒ固定资产周转率Ｆ（２９３）ｆｉｘｅｄａｓｓｅｔｓｒｅｇｉｓｔｅｒ固定资产登记薄Ｆ（２９４）ｆｉｘｅｄｃｏｓｔ固定成本Ｆ（２９５）ｆｌｅｘｅｄｂｕｄｇｅｔ变动限额预算Ｆ（２９６）ｆｌｅｘｉｂｌｅｂｕｄｇｅｔ弹性预算Ｆ（２９７）ｆｌｏａｔｔｉｍｅ浮动时间Ｆ（２９８）ｆｌｏａｔｉｎｇｃｈａｒｇｅ流动抵押Ｆ（２９９）ｆｌｏｗｏｆｆｕｎｄｓｓｔａｔｅｍｅｎｔ资金流量表Ｆ（３００）ｆｏｒｅｃａｓｔｉｎｇ预测Ｆ（３０１）ｆｏｕｎｄｅｒ＇ｓｓｈａｒｅｓ发起人股份Ｆ（３０２）ｆｕｌｌｃａｐａｃｉｔｙ满负荷生产能力Ｆ（３０３）ｆｕｎｃｔｉｏｎｃｏｓｔｉｎｇ职能成本计算Ｆ（３０４）ｆｕｎｃｔｉｏｎａｌｂｕｄｇｅｔ职能预算Ｆ（３０５）ｆｕｎｄａｃｃｏｕｎｔｉｎｇ基金会计Ｆ（３０６）ｆｕｎｄａｍｅｎｔａｌａｃｃｏｕｎｔｉｎｇｃｏｎｃｅｐｔ基础会计概念Ｆ（３０７）ｆｕｎｇｉｂｌｅａｓｓｅｔｓ可互换资产Ｆ（３０８）ｆｕｔｕｒｉｓｔｉｃｐｌａｎｎｉｎｇ远景计划Ｇ（３０９）ｇａｐａｎａｌｙｓｉｓ间距分析（３１０）ｇｅａｒｉｎｇ举债经营比率（杠杆）Ｇ（３１１）ｇｏａｌｃｏｎｇｒｕｅｎｃｅ目标一致性Ｇ（３１２）ｇｏｉｎｇｃｏｎｃｅｒｎｃｏｎｃｅｐｔ持续经营概念Ｇ（３１３）ｇｏｏｄｓｒｅｃｅｉｖｅｄｎｏｔｅ商品收讫单Ｇ（３１４）ｇｏｏｄｗｉｌｌ商誉Ｇ（３１５）ｇｒｏｓｓｄｉｖｉｄｅｎｄｙｉｅｌｄ总股息产出率Ｇ（３１６）ｇｒｏｓｓｍａｒｇｉｎ总边际Ｇ（３１７）ｇｒｏｓｓｐｒｏｆｉｔ毛利润Ｇ（３１８）ｇｒｏｓｓｐｒｏｆｉｔｐｅｒｃｅｎｔａｇｅ毛利润百分比Ｇ（３１９）ｇｒｏｕｐ企业集团Ｇ（３２０）ｇｒｏｕｐａｃｃｏｕｎｔｓ集团报表Ｈ（３１２）ｈｉｇｈ－ｇｅａｒｅｄ高结合杠杆（比例）Ｈ（３１３）ｈｉｒｅｐｕｒｃｈａｓｅ租购Ｈ（３１４）ｈｉｓｔｏｒｉｃａｌｃｏｓｔ历史成本Ｈ（３１５）ｈｉｓｔｏｒｉｃａｌｃｏｓｔａｃｃｏｕｎｔｉｎｇ历史成本会计Ｈ（３１６）ｈｏｕｒｓ小时Ｈ（３１７）ｈｕｒｄｌｅｒａｔｅ最低可接受的报酬率Ｉ（３１８）ｉｄｅａｌｓｔａｎｄａｒｄ理想标准Ｉ（３１９）ｉｄｌｅｃａｐａｃｉｔｙｒａｔｉｏｎ闲置生产能力比率Ｉ（３２０）ｉｄｌｅｔｉｍｅ闲置时间Ｉ（３２１）ｉｍｐｅｒｓｏｎａｌａｃｃｏｕｎｔｓ非记名帐户Ｉ（３２２）ｉｍｐｒｅｓｔｓｙｓｔｅｍ定额备用制度Ｉ（３２３）ｉｎｃｏｍｅａｎｄｅｘｐｅｎｄｉｔｕｒｅａｃｃｏｕｎｔ收益和支出报表Ｉ（３２４）ｉｎｃｏｍｐｌｅｔｅｒｅｃｏｒｄｓ不完善记录Ｉ（３２５）ｉｎｃｒｅｍｅｎｔａｌｃｏｓｔ增量成本Ｉ（３２６）ｉｎｃｒｅｍｅｎｔａｌｙｉｅｌｄ增量产出率Ｉ（３２７）ｉｎｄｉｒｅｃｔｃｏｓｔ间接成本Ｉ（３２８）ｉｎｄｉｒｅｃｔｈｏｕｒｓ间接小时Ｉ（３２９）ｉｎｓｏｌｖｅｎｃｙ无力偿付Ｉ（３３０）ｉｎｔａｎｇｉｂｌｅａｓｓｅｔ无形资产Ｉ（３３１）ｉｎｔｅｇｒａｔｅｄａｃｃｏｕｎｔｓ综合报表Ｉ（３３２）ｉｎｔｅｒｄｅｐｅｎｄｅｎｃｙｃｏｎｃｅｐｔ关联性概念Ｉ（３３３）ｉｎｔｅｒｅｓｔｃｏｖｅｒ利息保障倍数Ｉ（３３４）ｉｎｔｅｒｌｏｃｋｉｎｇａｃｃｏｕｎｔｓ连锁报表Ｉ（３３５）ｉｎｔｅｒｎａｌａｕｄｉｔ内部审计Ｉ（３３６）ｉｎｔｅｒｎａｌｃｈｅｃｋ内部牵制Ｉ（３３７）ｉｎｔｅｒｎａｌｃｏｎｔｒｏｌｓｙｓｔｅｍ内部控制体系Ｉ（３３８）ｉｎｔｅｒｎａｌｆａｉｌｕｒｅｃｏｓｔ内部损失成本Ｉ（３３９）ｉｎｔｅｒｎａｌｒａｔｅｏｆｒｅｔｕｒｎ（ＩＲＲ）内含报酬率Ｉ（３４０）ｉｎｖｅｎｔｏｒｙ存货Ｉ（３４１）ｉｎｖｅｓｔｍｅｎｔ投资Ｉ（３４２）ｉｎｖｅｓｔｍｅｎｔｃｅｎｔｅｒ投资中心Ｉ（３４３）ｉｎｖｏｉｃｅｒｅｇｉｓｔｅｒ发票登记薄Ｉ（３４４）ｉｓｓｕｅｄｓｈａｒｅｃａｐｉｔａｌ已发行股本Ｊ（３４５）ｊｏｂ定单Ｊ（３４６）ｊｏｂｃａｒｄ工作卡Ｊ（３４７）ｊｏｂｃｏｓｔｉｎｇ工作成本计算Ｊ（３４８）ｊｏｂｓｈｅｅｔ工作单Ｊ（３４９）ｊｏｉｎｔｃｏｓｔ联合成本Ｊ（３５０）ｊｏｉｎｔｐｒｏｄｕｃｔｓ联产品Ｊ（３５１）ｊｏｉｎｔｓｔｏｃｋｃｏｍｐａｎｙ股份公司Ｊ（３５２）ｊｏｉｎｔｖｅｎｔｕｒｅ合资经营（３５３）ｊｏｕｒｎａｌ日记帐Ｊ（３５４）ｊｕｓｔ－ｉｎ－ｔｉｍｅ（ＪＩＴ）适时制度Ｊ（３５５）ｊｕｓｙ－ｉｎ－ｔｉｍｅｐｒｏｄｕｃｔｉｏｎ适时生产Ｊ（３５６）ｊｕｓｔ－ｉｎ－ｔｉｍｅｐｕｒｃｈａｓｉｎｇ适时购买Ｋ（３５７）ｋｅｙｆａｃｔｏｒ关键因素Ｌ（３５８）ｌａｂｏｕｒ人工Ｌ（３５９）ｌａｂｏｕｒｔｒａｎｓｆｅｒｎｏｔｅ人工转移单Ｌ（３６０）ｌｅａｎｉｎｇｃｕｒｖｅ学习曲线Ｌ（３６１）ｌｅｄｇｅｒ分类帐户Ｌ（３６２）ｌｅｎｇｔｈｏｆｏｒｄｅｒｂｏｏｋ定单平均周期Ｌ（３６３）ｌｅｔｔｅｒｏｆｃｒｅｄｉｔ信用证Ｌ（３６４）ｌｅｖｅｒａｇｅ举债经营比率Ｌ（３６５）ｌｉａｂｉｌｉｔｉｅｓ负债Ｌ（３６６）ｌｉｆｅｃｙｃｌｅｃｏｓｔｉｎｇ寿命周期成本计算Ｌ（３６７）ＬＩＦＯ后近先出法Ｌ（３６８）ｌｉｍｉｔｅｄｌｉａｂｉｌｉｔｙｃｏｍｐａｎｙ有限责任公司Ｌ（３６９）ｌｉｍｉｔｉｎｇｆａｃｔｏｒ限制因素Ｌ（３７０）ｌｉｎｅ－ｉｔｅｍｂｕｄｇｅｔ明细支出预算Ｌ（３７１）ｌｉｎｅｒｐｒｏｇｒａｍｍｉｎｇ线性规划Ｌ（３７２）ｌｉｑｕｉｄａｓｓｅｔｓ变现资产Ｌ（３７３）ｌｉｑｕｉｄａｔｉｏｎ清算Ｌ（３７４）ｌｉｑｕｉｄｉｔｙｒａｔｉｏｓ易变现比率Ｌ（３７５）ｌｏａｎ贷款Ｌ（３７６）ｌｏａｎｃａｐｉｔａｌ借入资本Ｌ（３７７）ｌｏｎｇｒａｎｇｅｐａｌｎｎｉｎｇ长期计划Ｌ（３７８）ｌｏｓｔｔｉｍｅｒｅｃｏｒｄ虚耗时间记录Ｌ（３７９）ｌｏｗｇｅａｒｅｄ低结合杠杆（比例）Ｌ（３８０）ｌｏｗｅｒｏｆｃｏｓｔｏｒｎｅｔｒｅａｌｉｚａｂｌｅｖａｌｕｅｃｏｎｃｅｐｔ成本或可变净价孰低概念Ｍ（３８１）ｍａｃｈｉｎｅｈｏｕｒｒａｔｅ机器小时率Ｍ（３８２）ｍａｃｈｉｎｅｔｉｍｅｒｅｃｏｒｄ机器时间记录Ｍ（３８３）ｍａｎａｇｅｄｃｏｓｔ管理成本Ｍ（３８４）ｍａｎａｇｅｍｅｎｔａｃｃｏｕｎｔｉｎｇ管理会计Ｍ（３８５）ｍａｎａｇｅｍｅｎｔａｃｃｏｕｎｔｉｎｇｃｏｎｃｅｐｔ管理会计概念Ｍ（３８６）ｍａｎａｇｅｍｅｎｔａｃｃｏｕｎｔｉｎｇｇｕｉｄｅｓ管理会计指导方针Ｍ（３８７）ｍａｎａｇｅｍｅｎｔａｕｄｉｔ管理审计Ｍ（３８８）ｍａｎａｇｅｍｅｎｔｂｕｙ－ｏｕｔ管理性购买产权Ｍ（３８９）ｍａｎａｇｅｍｅｎｔｂｙｅｘｃｅｐｔｉｏｎ例外管理原则Ｍ（３９０）ｍａｒｇｉｎ边际Ｍ（３９１）ｍａｒｇｉｎｏｆｓａｆｅｔｙｒａｔｉｏｎ安全边际比率Ｍ（３９２）ｍａｒｇｉｎｃｏｓｔ边际成本Ｍ（３９３）ｍａｒｇｉｎｃｏｓｔｉｎｇ边际成本计算Ｍ（３９４）ｍａｒｋ－ｄｏｗｎ降低标价Ｍ（３９５）ｍａｒｋ－ｕｐ提高标价Ｍ（３９６）ｍａｒｋｅｔｒｉｓｋｐｒｅｍｉｕｍ市场分险补偿Ｍ（３９７）ｍａｒｋｅｔｓｈａｒｅ市场份额Ｍ（３９８）ｍａｒｋｅｔｉｎｇｃｏｓｔ营销成本Ｍ（３９９）ｍａｔｃｈｉｎｇｃｏｎｃｅｐｔ配比概念Ｍ（４００）ｍａｔｅｒｉａｌｉｔｙｃｏｎｃｅｐｔ重要性概念Ｍ（４０１）ｍａｔｅｒｉａｌｓｒｅｑｕｉｓｉｔｉｏｎ领料单Ｍ（４０２）ｍａｔｅｒｉａｌｓｒｅｔｕｒｎｅｄｎｏｔｅ退料单Ｍ（４０３）ｍａｔｅｒｉａｌｓｔｒａｎｓｆｅｒｎｏｔｅ材料转移单（４０４）ｍｅｍｏｒａｎｄｕｍｏｆａｓｓｏｃｉａｔｉｏｎ公司设立细则Ｍ（４０５）ｍｅｒｇｅｒ兼并Ｍ（４０６）ｍｅｒｇｅｒａｃｃｏｕｎｔｉｎｇ兼并会计Ｍ（４０７）ｍｉｎｏｒｉｔｙｉｎｔｅｒｅｓｔ少数股权Ｍ（４０８）ｍｉｘｅｄｃｏｓｔ混合成本Ｎ（４０９）ｎｅｔａｓｓｅｔｓ净资产Ｎ（４１０）ｎｅｔｂｏｏｋｖａｌｕｅ净帐面价值Ｎ（４１１）ｎｅｔｌｉｑｕｉｄｆｕｎｄｓ净可变现资金Ｎ（４１２）ｎｅｔｍａｒｇｉｎ净边际Ｎ（４１３）ｎｅｔｐｒｅｓｅｎｔｖａｌｕｅ（ＮＰＶ）净现值Ｎ（４１４）ｎｅｔｐｒｏｆｉｔ净利润Ｎ（４１５）ｎｅｔｒｅａｌｉｚａｂｌｅｖａｌｕｅ可变现净值Ｎ（４１６）ｎｅｔｗｏｒｔｈ资产净值Ｎ（４１７）ｎｅｔｗｏｒｋａｎａｌｙｓｉｓ网络分析Ｎ（４１８）ｎｏｉｓｅ干捞Ｎ（４１９）ｎｏｍｉｎａｌａｃｃｏｕｎｔ名义帐户Ｎ（４２０）ｎｏｍｉｎａｌｓｈａｒｅｃａｐｉｔａｌ名义股本Ｎ（４２１）ｎｏｍｉｎａｌｈｏｌｄｉｎｇ代理持有股份Ｎ（４２２）ｎｏｎ－ａｄｊｕｓｔｉｎｇｅｖｅｎｔｓ非调整事项Ｎ（４２３）ｎｏｎ－ｆｉｎａｎｃｉａｌｐｅｒｆｏｒｍａｎｃｅｍｅａｓｕｒｅｍｅｎｔ非财务业绩计量Ｎ（４２４）ｎｏｎ－ｉｎｔｅｒｇｒａｔｅｄａｃｃｏｕｎｔｓ非综合报表Ｎ（４２５）ｎｏｎ－ｌｉｎｅｒｐｒｏｇｒａｍｍｉｎｇ非线性规划Ｎ（４２６）ｎｏｎ－ｖｏｔｉｎｇｓｈａｒｅｓ无表决权的股份Ｎ（４２７）ｎｏｔｉｏｎａｌｃｏｓｔ名义成本Ｎ（４２８）ｎｕｍｂｅｒｏｆｄａｙｓｓｔｏｃｋ存货周转天数Ｎ（４２９）ｎｕｍｂｅｒｏｆｗｅｅｋｓｓｔｏｃｋ存货周转周数Ｏ（４３０）ｏｂｊｅｃｔｉｖｅｃｌａｓｓｉｆｉｃａｔｉｏｎ客体分类Ｏ（４３１）ｏｂｓｏｌｅｓｃｅｎｃｅ陈旧Ｏ（４３２）ｏｆｆｂａｌａｎｃｅｓｈｅｅｔｆｉｎａｎｃｅ资产负债表外筹资Ｏ（４３３）ｏｆｆｅｒｆｏｒｓａｌｅ标价出售Ｏ（４３４）ｏｐｅｒａｔｉｎｇｂｕｄｇｅｔ经营预算Ｏ（４３５）ｏｐｅｒａｔｉｎｇｌｅａｓｅ经营租赁Ｏ（４３６）ｏｐｅｒａｔｉｎｇｓｔａｔｅｍｅｎｔ营业报表Ｏ（４３７）ｏｐｅｒａｔｉｏｎｔｉｍｅ操作时间Ｏ（４３８）ｏｐｅｒａｔｉｏｎａｌｃｏｎｔｒｏｌ经营控制Ｏ（４３９）ｏｐｅｒａｔｉｏｎａｌｇｅａｒｉｎｇ经营杠杆Ｏ（４４０）ｏｐｅｒａｔｉｎｇｐｌａｎｓ经营计划Ｏ（４４１）ｏｐｐｏｒｔｕｎｉｔｙｃｏｓｔ机会成本Ｏ（４４２）ｏｒｄｅｒ定单Ｏ（４４３）ｏｒｄｉｎａｒｙｓｈａｒｅｓ普通股Ｏ（４４４）ｏｕｔ－ｏｆ－ｄａｔｅｃｈｅｑｕｅ过期支票Ｏ（４４５）ｏｖｅｒｃａｐｉｔａｌｉｚａｔｉｏｎ过分资本化Ｏ（４４６）ｏｖｅｒｈｅａｄ制造费用Ｏ（４４７）ｏｖｅｒｈｅａｄａｂｓｏｒｐｔｉｏｎｒａｔｅ制造费用分配率Ｏ（４４８）ｏｖｅｒｈｅａｄｃｏｓｔ制造费用Ｏ（４４９）ｏｖｅｒｔｒａｄｉｎｇ超过营业资金的经营Ｐ（４５０）ｐａｉｄｃｈｅｑｕｅ已付支票Ｐ（４５１）ｐａｉｄ－ｕｐｓｈａｒｅｃａｐｉｔａｌ认定股本Ｐ（４５２）ｐａｒｅｎｔｃｏｍｐａｎｙ母公司Ｐ（４５３）ｐａｒｅｔｏｄｉｓｔｒｉｂｕｔｉｏｎ帕累托分布Ｐ（４５４）ｐａｒｔｉｃｉｐａｔｉｎｇｐｒｅｆｅｒｅｎｃｅｓｈａｒｅｓ参与优先股Ｐ（４５５）ｐａｒｔｎｅｒｓｈｉｐ合伙（４５６）ｐａｙａｂｌｅｌｅｄｇｅｒ应付款项帐户Ｐ（４５７）ｐａｙｂａｃｋ回收期Ｐ（４５８）ｐａｙｍｅｎｔｓａｎｄｒｅｃｅｉｐｔｓａｃｃｏｕｎｔ收入和支出报表Ｐ（４５９）ｐａｙｍｅｎｔｓｗｉｔｈｈｅｌｄ保留款额Ｐ（４６０）ｐａｙｒｏｌｌ工资单Ｐ（４６１）ｐａｙｒｏｌｌａｎａｌｙｓｉｓ工资分析Ｐ（４６２）ｐｅｒｃｅｎｔａｇｅｐｒｏｆｉｔｏｎｔｕｒｎｏｖｅｒ利润对营业额比率Ｐ（４６３）ｐｅｒｉｏｄｃｏｓｔ期间成本Ｐ（４６４）ｐｅｒｐｅｔｕａｌｉｎｖｅｎｔｏｒｙ永续盘存Ｐ（４６５）ｐｅｒｓｏｎａｌａｃｃｏｕｎｔ记名帐户Ｐ（４６６）ＰＥＰＴ项目评审法Ｐ（４６７）ｐｅｔｔｙｃａｓｈａｃｃｏｕｎｔ备用金帐户Ｐ（４６８）ｐｅｔｔｙｃａｓｈｖｏｕｃｈｅｒ备用金凭证Ｐ（４６９）ｐｈｙｓｉｃａｌｉｎｖｅｎｔｏｒｙ实地盘存Ｐ（４７０）ｐｌａｎｎｉｎｇ计划Ｐ（４７１）ｐｌａｎｎｉｎｇｈｏｒｉｚｏｎ计划时限Ｐ（４７２）ｐｌａｎｎｉｎｇｐｅｒｉｏｄ计划期间Ｐ（４７３）ｐｏｌｉｃｙｃｏｓｔ政策成本Ｐ（４７４）ｐｏｓｉｔｉｏｎａｕｄｉｔ状况审计Ｐ（４７５）ｐｏｓｔｂａｌａｎｃｅｓｈｅｅｔｅｖｅｎｔｓ资产负债表编后事项Ｐ（４７６）ｐｒａｃｔｉｃａｌｃａｐａｃｉｔｙ实际生产能力Ｐ（４７７）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎｌｏｓｓｅｓ购置前损失Ｐ（４７８）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎｐｒｏｆｉｔｓ购置前利润Ｐ（４７９）ｐｒｅｆｅｒｅｎｃｅｓｈａｒｅｓ优先股Ｐ（４８０）ｐｒｅｆｅｒｅｎｃｅｃｒｅｄｉｔｏｒｓ优先债权人Ｐ（４８１）ｐｒｅｆｅｒｒｅｄｃｒｅｄｉｔｏｒｓ优先债权人Ｐ（４８２）ｐｒｅｐａｙｍｅｎｔｓ预付款项Ｐ（４８３）ｐｒｅｓｅｎｔｖａｌｕｅ现值Ｐ（４８４）ｐｒｅｖｅｎｔｉｏｎｃｏｓｔ预防成本Ｐ（４８５）ｐｒｉｃｅｒａｔｉｏ市盈率Ｐ（４８６）ｐｒｉｍｅｃｏｓｔ主要成本Ｐ（４８７）ｐｒｉｍｅｅｎｔｒｙ－ｂｏｏｋｓｏｆ原始分录登记薄Ｐ（４８８）ｐｒｉｎｃｉｐａｌｂｕｄｇｅｔｆａｃｔｏｒ主要预算因素Ｐ（４８９）ｐｒｉｏｒｃｈａｒｇｅｃａｐｉｔａｌ优先股Ｐ（４９０）ｐｒｉｏｒｙｅａｒａｄｊｕｓｔｍｅｎｔｓ以前年度调整Ｐ（４９１）ｐｒｉｏｒｉｔｙｂａｓｅｂｕｄｇｅｔｉｎｇ优先顺序体制的预算Ｐ（４９２）ｐｒｉｖａｔｅｃｏｍｐａｎｙ私人公司Ｐ（４９３）ｐｒｏ－ｆｏｒｍａｉｎｖｏｉｃｅ预开发票Ｐ（４９４）ｐｒｏｂｌｅｍｃｈｉｌｄ问号产品Ｐ（４９５）ｐｒｏｃｅｓｓｃｏｓｔｉｎｇ分步成本计算Ｐ（４９６）ｐｒｏｃｅｓｓｔｉｍｅ加工时间Ｐ（４９７）ｐｒｏｄｕｃｔｃｏｓｔ产品成本Ｐ（４９８）Ｐｒｏｄｕｃｔｌｉｆｅｃｙｃｌｅ产品寿命周期Ｐ（４９９）ｐｒｏｄｕｃｔｉｏｎｃｏｓｔ生产成本Ｐ（５００）ｐｒｏｄｕｃｔｉｏｎｃｏｓｔｏｆｓａｌｅｓ售货成本Ｐ（５０１）ｐｒｏｄｕｃｔｉｏｎｖｏｌｕｍｅｒａｔｉｏ生产业务量比率Ｐ（５０２）ｐｒｏｆｉｔｃｅｎｔｅｒ利润中心Ｐ（５０３）ｐｒｏｆｉｔｐｅｒｅｍｐｌｏｙｅｅ每员工利润Ｐ（５０４）ｐｒｏｆｉｔｒｅｔａｉｎｅｄｆｏｒｔｈｅｙｅａｒ年度利润留存Ｐ（５０５）ｐｒｏｆｉｔｔｏｔｕｒｎｏｖｅｒｒａｔｉｏ利润对营业额比率Ｐ（５０６）ｐｒｏｆｉｔ－ｖｏｌｕｍｅｇｒａｐｈ利量图Ｐ（５０７）ｐｒｏｆｉｔａｂｉｌｉｔｙｉｎｄｅｘ盈利指数ｐａｇｅ１０（５０８）ｐｒｏｇｒａｍｍｉｎｇ规划Ｐ（５０９）ｐｒｏｊｅｃｔｅｖａｌｕａｔｉｏｎａｎｄｒｅｖｉｅｗｔｅｃｈｎｉｑｕｅ项目评审法Ｐ（５１０）ｐｒｏｊｅｃｔｉｏｎ预计Ｐ（５１１）ｐｒｏｍｉｓｓｏｒｙｎｏｔｅ本票Ｐ（５１２）ｐｒｏｓｐｅｃｔｕｓ募债说明书Ｐ（５１３）ｐｒｏｖｉｓｉｏｎｓｆｏｒｌｉａｂｉｌｉｔｉｅｓａｎｄｃｈａｒｇｅｓ偿债和费用准备Ｐ（５１４）ｐｒｕｄｅｎｔｃｏｎｃｅｐｔ稳健性概念Ｐ（５１５）ｐｕｂｌｉｃｃｏｍｐａｎｙ公开公司Ｐ（５１６）ｐｕｒｃｈａｓｅｏｒｄｅｒ订购单Ｐ（５１７）ｐｕｒｃｈａｓｅｒｅｑｕｉｓｉｔｉｏｎ请购单Ｐ（５１８）ｐｕｒｃｈａｓｅｌｅｄｇｅｒ采购帐户Ｑ（５１９）ｑｕａｌｉｔｙｒｅｌａｔｅｄｃｏｓｔｓ质量有关成本Ｑ（５２０）ｑｕｅｕｉｎｇｔｉｍｅ排队时间Ｒ（５２１）ｒａｔｅ率Ｒ（５２２）ｒａｔｉｏ比率Ｒ（５２３）ｒａｔｉｏｎｐｙｒａｍｉｄ比率金字塔Ｒ（５２４）ｒａｗｍａｔｅｒｉａｌ原材料Ｒ（５２５）ｒｅｃｅｉｐｔｓａｎｄｐａｙｍｅｎｔｓａｃｃｏｕｎｔ收入和支付报表Ｒ（５２６）ｒｅｃｅｉｖａｂｌｅｌｅｄｇｅｒ应收款项帐户Ｒ（５２７）ｒｅｄｅｅｍａｂｌｅｓｈａｒｅｓ可赎回股份Ｒ（５２８）ｒｅｄｅｍｐｔｉｏｎ赎回Ｒ（５２９）ｒｅｇｉｓｔｅｒｅｄｓｈａｒｅｃａｐｉｔａｌ注册资本Ｒ（５３０）ｒｅｊｅｃｔｓ废品Ｒ（５３１）ｒｅｌｅｖａｎｃｙｃｏｎｃｅｐｔ相关性概念Ｒ（５３２）ｒｅｌｅｖａｎｔｃｏｓｔｓ相关成本Ｒ（５３３）ｒｅｌｅｖａｎｔｒａｎｇｅ相关范围Ｒ（５３４）ｒｅｌｉａｂｉｌｉｔｙｃｏｎｃｅｐｔ可靠性概念Ｒ（５３５）ｒｅｐｌａｃｅｍｅｎｔｐｒｉｃｅ重置价格Ｒ（５３６）ｒｅｐｏｒｔ报表Ｒ（５３７）ｒｅｐｏｒｔｉｎｇ报告Ｒ（５３８）ｒｅｓｅａｒｃｈｃｏｓｔ，ａｐｐｌｉｅｄ应用性研究成本Ｒ（５３９）ｒｅｓｅａｒｃｈｃｏｓｔ，ｐｕｒｅｏｒｂａｓｉｃ理论或基础研究成本Ｒ（５４０）ｒｅｓｅｒｖｅｓ留存收益Ｒ（５４１）ｒｅｓｉｄｕａｌｉｎｃｏｍｅ剩余收益Ｒ（５４２）ｒｅｓｐｏｎｓｉｂｉｌｉｔｙｃｅｎｔｅｒ责任中心Ｒ（５４３）ｒｅｔｅｎｔｉｏｎｍｏｎｅｙ保留款额Ｒ（５４４）ｒｅｔｕｒｎｏｎｃａｐｉｔａｌｅｍｐｌｏｙｅｄ运用资本报酬率Ｒ（５４５）ｒｅｔｕｒｎｓ退回Ｒ（５４６）ｒｅｖｅｎｕｅ收入Ｒ（５４７）ｒｅｖｅｎｕｅｃｅｎｔｅｒ收入中心Ｒ（５４８）ｒｅｖｅｎｕｅｅｘｐｅｎｄｉｔｕｒｅ收益支出Ｒ（５４９）ｒｅｖｅｎｕｅｉｎｖｅｓｔｍｅｎｔ收入性投资Ｒ（５５０）ｒｉｇｈｔｉｓｓｕｅ认股权发行Ｒ（５５１）ｒｏｌｌｉｎｇｂｕｄｇｅｔ滚动预算Ｒ（５５２）ｒｏｌｌｉｎｇｆｏｒｅｃａｓｔ滚动预测Ｓ（５５３）ｓａｌｅｓｌｅｄｇｅｒ销售分类帐Ｓ（５５４）ｓａｌｅｓｏｒｄｅｒ销售定单Ｓ（５５５）ｓａｌｅｓｐｅｒｅｍｐｌｏｙｅｅ每员工销售额Ｓ（５５６）ｓｃｒａｐ废料Ｓ（５５７）ｓｃｒｉｐｉｓｓｕｅ红股发行Ｓ（５５８）ｓｅｃｕｒｅｄｃｒｅｄｉｔｏｒｓ有担保的债权人Ｓ（５５９）ｓｅｇｍｅｎｔａｌｒｅｐｏｒｔｉｎｇ分部报告（５６０）ｓｅｌｌｉｎｇｃｏｓｔ销售成本Ｓ（５６１）ｓｅｍｉ－ｆｉｘｅｄｃｏｓｔ半固定成本Ｓ（５６２）ｓｅｍｉ－ｖａｒｉａｂｌｅｃｏｓｔ半变动成本Ｓ（５６３）ｓｅｎｓｉｔｉｖｉｔｙａｎａｌｙｓｉｓ敏感性分析Ｓ（５６４）ｓｅｒｖｉｃｅｃｏｓｔｃｅｎｔｅｒ服务成本中心Ｓ（５６５）ｓｅｒｖｉｃｅｃｏｓｔｉｎｇ服务成本计算Ｓ（５６６）ｓｅｔ－ｕｐｔｉｍｅ安装时间Ｓ（５６７）ｓｈａｄｏｗｐｒｉｃｅｓ影子价格Ｓ（５６８）ｓｈａｒｅ股票Ｓ（５６９）ｓｈａｒｅｃａｐｉｔａｌ股份资本Ｓ（５７０）ｓｈａｒｅｏｐｔｉｏｎｓｃｈｅｍｅ购股权证方案Ｓ（５７１）ｓｈａｒｅｐｒｅｍｉｕｍ股票溢价Ｓ（５７２）ｓｉｇｈｔｄｒａｆｔ即期汇票Ｓ（５７３）ｓｉｎｇｌｅ－ｅｎｔｒｙｂｏｏｋ－ｋｅｅｐｉｎｇ单式薄记Ｓ（５７４）ｓｉｎｋｉｎｇｆｕｎｄ偿债基金Ｓ（５７５）ｓｌａｃｋｔｉｍｅ松驰时间Ｓ（５７６）ｓｏｃｉａｌｒｅｓｐｏｎｓｉｂｉｌｉｔｙｃｏｓｔ社会责任成本Ｓ（５７７）ｓｏｌｅｔｒａｄｅｒ独资经营者Ｓ（５７８）ｓｏｕｒｃｅａｎｄａｐｐｌｉｃａｔｉｏｎｏｆｆｕｎｄｓｓｔａｔｅｍｅｎｔ资金来源和运用表Ｓ（５７９）ｓｐｅｃｉａｌｏｒｄｅｒｃｏｓｔｉｎｇ特殊定单成本计算Ｓ（５８０）ｓｔａｆｆｃｏｓｔｓ职工成本Ｓ（５８１）ｓｔａｎｄａｒｄ标准Ｓ（５８２）ｓｔａｎｄａｒｄａｃｃｏｕｎｔｉｎｇｐｒａｃｔｉｃｅ标准会计实务Ｓ（５８３）ｓｔａｎｄａｒｄｃｏｓｔ标准成本Ｓ（５８４）ｓｔａｎｄａｒｄｃｏｓｔｉｎｇ标准成本计算Ｓ（５８５）ｓｔａｎｄａｒｄｄｉｒｅｃｔｌａｂｏｕｒｃｏｓｔ标准直接人工Ｓ（５８６）ｓｔａｎｄａｒｄｈｏｕｒ标准小时Ｓ（５８７）ｓｔａｎｄａｒｄｍｉｎｕｔｅ标准分钟Ｓ（５８８）ｓｔａｎｄａｒｄｐｅｒｆｏｒｍａｃｅ－ｌａｂｏｕｒ标准人工业绩Ｓ（５８９）ｓｔａｎｄａｒｄｔｉｍｅ标准时间Ｓ（５９０）ｓｔａｎｄａｒｄｏｒｄｅｒ经常性定单Ｓ（５９１）ｓｔａｔｅｍｅｎｔｏｆａｃｃｏｕｎｔ营业帐单Ｓ（５９２）ｓｔａｔｅｍｅｎｔｏｆａｆｆａｉｒｓ财务状况表Ｓ（５９３）ｓｔａｔｕｔｏｒｙｂｏｄｙ法定实体Ｓ（５９４）ｓｔｏｃｋ存货Ｓ（５９５）ｓｔｏｃｋｃｏｎｔｒｏｌ存货控制Ｓ（５９６）ｓｔｏｃｋｔｕｒｎｏｖｅｒ存货周转率Ｓ（５９７）ｓｔｏｃｋｔａｋｉｎｇ盘点存货Ｓ（５９８）ｓｔｏｒｅｓｒｅｑｕｉｓｉｔｉｏｎ领料申请单Ｓ（５９９）ｓｔｒａｔｅｇｉｃｂｕｓｉｎｅｓｓｕｎｉｔ战略性经营单位Ｓ（６００）ｓｔｒａｔｅｇｉｃｍａｎａｇｅｍｅｎｔａｃｃｏｕｎｔｉｎｇ战略管理会计Ｓ（６０１）ｓｔｒａｔｅｇｉｃｐｌａｎｎｉｎｇ战略计划Ｓ（６０２）ｓｔｒａｔｅｇｙ战略Ｓ（６０３）ｓｕｂｊｅｃｔｉｖｅｃｌａｓｓｉｆｉｃａｔｉｏｎ主体分类Ｓ（６０４）ｓｕｂｓｃｒｉｂｅｄｓｈａｒｅｃａｐｉｔａｌ已认购的股本Ｓ（６０５）ｓｕｂｓｉｄｉａｒｙｕｎｄｅｒｔａｋｉｎｇ子公司Ｓ（６０６）ｓｕｎｋｃｏｓｔ沉没成本Ｓ（６０７）ｓｕｐｐｌｙｅｓｔｉｍａｔｅ预算估计Ｓ（６０８）ｓｕｐｐｌｙｅｘｐｅｎｄｉｔｕｒｅ预算支出Ｓ（６０９）ｓｕｓｐｅｎｓｅａｃｃｏｕｎｔ暂记帐户Ｓ（６１０）ＳＷＯＴａｎａｌｙｓｉｓ长处和短处，机会和威胁分析（６１１）ｓｙｓｔｅｍ制度，体系Ｔ（６１２）ｔａｃｔｉｃａｌｐｌａｎｎｉｎｇ策略计划Ｔ（６１３）ｔａｃｔｉｃｓ策略Ｔ（６１４）ｔａｋｅ－ｏｖｅｒ接收Ｔ（６１５）ｔａｎｇｉｂｌｅａｓｓｅｔ有形资产Ｔ（６１６）ｔａｎｇｉｂｌｅｆｉｘｅｄａｓｓｅｔｓｔａｔｅｍｅｎｔ有形固定资产表Ｔ（６１７）ｔａｒｇｅｔｃｏｓｔ目标成本Ｔ（６１８）ｔｅｒｏｔｅｃｈｎｏｌｏｇｙ设备综合工程学Ｔ（６１９）ｔｈｒｏｕｇｈｐｕｔａｃｃｏｕｎｔｉｎｇ生产量会计Ｔ（６２０）ｔｉｍｅ时间Ｔ（６２１）ｔｉｍｅｓｈｅｅｔ时间记录表Ｔ（６２２）ｔｏｔａｌａｓｓｅｔｓ总资产Ｔ（６２３）ｔｏｔａｌｑｕａｌｉｔｙｍａｎａｇｅｍｅｎｔ全面质量管理Ｔ（６２４）ｔｏｔａｌｓｔｏｃｋｓ存货总计Ｔ（６２５）ｔｒａｄｅｃｒｅｄｉｔｏｒｓ购货客户（应付帐款）Ｔ（６２６）ｔｒａｄｅｄｅｂｔｏｒｓ销货客户（应收帐款）Ｔ（６２７）ｔｒａｄｉｎｇｐｒｏｆｉｔａｎｄｌｏｓｓａｃｃｏｕｎｔ营业损益表Ｔ（６２８）ｔｒａｎｓｆｅｒｐｒｉｃｅ转让价格Ｔ（６２９）ｔｒａｎｓｉｔｔｉｍｅ中转时间Ｔ（６３０）ｔｒｅａｓｕｒｅｒｓｈｉｐ财务长制度Ｔ（６３１）ｔｒａｉｌｂａｌａｎｃｅ试算平衡表Ｔ（６３２）ｔｕｒｎｏｖｅｒ营业额Ｕ（６３３）ｕｎｃａｌｌｅｄｓｈａｒｅｃａｐｉｔａｌ未催缴股本Ｕ（６３４）ｕｎｄｅｒｃａｐｉｔａｌｉｚａｔｉｏｎ不足资本化Ｕ（６３５）ｕｎｄｅｒｏｒｏｖｅｒ－ａｂｓｏｒｂｅｄｏｖｅｒｈｅａｄ少吸收或多吸收的制造费用Ｕ（６３６）ｕｎｉｆｏｒｍａｃｃｏｕｎｔｉｎｇ统一会计Ｕ（６３７）ｕｎｉｆｏｒｍｃｏｓｔｉｎｇ统一成本计算Ｕ（６３８）ｕｎｉｓｓｕｅｄｓｈａｒｅｃａｐｉｔａｌ未发行股本Ｖ（６３９）ｖａｌｕｅ价值Ｖ（６４０）ｖａｌｕｅａｄｄｅｄ增值Ｖ（６４１）ｖａｌｕｅａｎａｌｙｓｉｓ价值分析Ｖ（６４２）ｖａｌｕｅｆｏｒｍｏｎｅｙａｕｄｉｔ经济效益审计Ｖ（６４３）ｖａｒｉａｂｌｅｃｏｓｔ变动成本Ｖ（６４４）ｖａｒｉａｂｌｅｃｏｓｔｏｆｓａｌｅｓ销售的变动成本Ｖ（６４５）ｖａｒｉａｎｃｅ差异Ｖ（６４６）ｖａｒｉａｎｃｅａｃｃｏｕｎｔｉｎｇ差异会计Ｖ（６４７）ｖａｒｉａｎｃｅａｄｍｉｎｉｓｔｒａｔｉｖｅｃｏｓｔ行政管理费用差异Ｖ（６４８）ｖａｒｉａｎｃｅａｎａｌｙｓｉｓ差异分析Ｖ（６４９）ｖａｒｉａｎｃｅｂｕｄｇｅｔ预算差异Ｖ（６５０）ｖａｒｉａｎｃｅｄｉｒｅｃｔｌａｂｏｕｒｅｆｆｉｃｉｅｎｃｙ直接人工效率差异Ｖ（６５１）ｖａｒｉａｎｃｅｄｉｒｅｃｔｌａｂｏｕｒｒａｔｅ直接人工费率差异Ｖ（６５２）ｖａｒｉａｎｃｅｄｉｒｅｃｔｌａｂｏｕｒｔｏｔａｌ直接人工总差异Ｖ（６５３）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｍｉｘ直接材料结构差异Ｖ（６５４）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｓｐｒｉｃｅ直接材料价格差异Ｖ（６５５）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｓｔｏｔａｌ直接材料总差异Ｖ（６５６）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｕｓａｇｅ直接材料用量差异Ｖ（６５７）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｙｉｅｌｄ直接材料产出率差异Ｖ（６５８）ｖａｒｉａｎｃｅｆｉｘｅｄｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｅｘｐｅｎｄｉｔｕｒｅ固定生产性制造费用耗费差异Ｖ（６５９）ｖａｒｉａｎｃｅｆｉｘｅｄｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｔｏｔａｌ固定生产性制造费用总差异Ｖ（６６０）ｖａｒｉａｎｃｅｆｉｘｅｄｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｖｏｌｕ（６６１）ｖａｒｉａｎｃｅｍａｒｋｅｔｓｈａｒｅ市场份额差异Ｖ（６６２）ｖａｒｉａｎｃｅｍａｒｋｅｔｓｉｚｅ市场规模差异Ｖ（６６３）ｖａｒｉａｎｃｅｍａｒｋｅｔｉｎｇｃｏｓｔ营销成本差异Ｖ（６６４）ｖａｒｉａｎｃｅｏｐｅｒａｔｉｏｎａｌ经营差异Ｖ（６６５）ｖａｒｉａｎｃｅｏｐｅｒａｔｉｏｎａｌｐｒｉｃｅ经营价格差异Ｖ（６６６）ｖａｒｉａｎｃｅｏｐｅｒａｔｉｏｎｕｓａｇｅ经营用量差异Ｖ（６６７）ｖａｒｉａｎｃｅｐｌａｎｎｉｎｇ计划差异Ｖ（６６８）ｖａｒｉａｎｃｅｐｌａｎｎｉｎｇｐｒｉｃｅ计划价格差异Ｖ（６６９）ｖａｒｉａｎｃｅｑｕａｌｉｔｙｃｏｓｔ质量成本差异Ｖ（６７０）ｖａｒｉａｎｃｅｒｅｖｉｓｉｏｎ标准修订差异Ｖ（６７４）ｖａｒｉａｎｃｅｓａｌｅｓｍｉｘｃｏｎｔｒｉｂｕｔｉｏｎ销售贡献毛益差异Ｖ（６７５）ｖａｒｉａｎｃｅｓａｌｅｓｍｉｘｐｒｏｆｉｔ销售结构利润差异Ｖ（６７６）ｖａｒｉａｎｃｅｓａｌｅｓｑｕａｎｔｉｔｙｃｏｎｔｒｉｂｕｔｉｏｎ销售数量贡献毛益差异Ｖ（６７７）ｖａｒｉａｎｃｅｓａｌｅｓｑｕａｎｉｔｙｐｒｏｆｉｔ销售数量利润差异Ｖ（６７８）ｖａｒｉａｎｃｅｓａｌｅｓｔｕｒｎｏｖｅｒ销售收入差异Ｖ（６７９）ｖａｒｉａｎｃｅｓａｌｅｓｖｏｌｕｍｅｃｏｎｔｒｉｂｕｔｉｏｎ销售业务量贡献毛益差异Ｖ（６８０）ｖａｒｉａｎｃｅｓａｌｅｓｖｏｌｕｍｅｐｒｏｆｉｔ销售业务量利润差异Ｖ（６８１）ｖａｒｉａｎｃｅｓｅｌｌｉｎｇｐｒｉｃｅ销售价格差异Ｖ（６８２）ｖａｒｉａｎｃｅｔｏｔａｌｐｒｏｆｉｔ总利润差异Ｖ（６８３）ｖａｒｉａｎｃｅｖａｒｉａｂｌｅｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｅｆｆｉｃｉｅｎｃｙ变动生产性制造费用效率差异Ｖ（６８４）ｖａｒｉａｎｃｅｖａｒｉａｂｌｅｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｅｘｐｅｎｄｉｔｕｒｅ变动生产性制造费用耗费差异Ｖ（６８５）ｖａｒｉａｎｃｅｖａｒｉａｂｌｅｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｔｏｔａｌ变动生产性制造费用总差异Ｖ（６８６）ｖｉｒｅｍｅｎｔ预算流用Ｖ（６８７）ｖｏｔｅ表决Ｖ（６８８）ｖｏｕｃｈｅｒ凭证Ｗ（６８９）ｗａｉｔｉｎｇｔｉｍｅ等候时间Ｗ（６９０）ｗａｓｔｅ废品（料）Ｗ（６９１）ｗａｓｔｉｎｇａｓｓｅｔ递耗资产Ｗ（６９２）ｗｅｉｇｈｔｅｄａｖｅｒａｇｅｃｏｓｔｏｆｃａｐｉｔａｌ资本的加权平均成本Ｗ（６９３）ｗｅｉｇｈｔｅｄａｖｅｒａｇｅｐｒｉｃｅ加权平均价格Ｗ（６９４）ｗｉｔｈｒｅｓｏｕｒｃｅ有追索权Ｗ（６９５）ｗｉｔｈｏｕｔｒｅｃｏｕｒｓｅ无追索权Ｗ（６９６）ｗｏｒｋｉｎｇｃａｐｉｔａｌ营运资本Ｗ（６９７）ｗｒｉｔｅ－ｄｏｗｎ减值Ｚ（６９８）ｚｅｒｏｂａｓｅｂｕｄｇｅｔｉｎｇ零基预算Ｚ（６９９）ｚｅｒｏｃｏｕｐｏｎｂｏｎｄ无息债券Ｚ（７００）Ｚｓｃｏｒｅ破产预测计分法１。
会计术语中英对照
初级会计初级会计会计术语名称英文名称对账（checking）对应账户（corresponding accounts）定期清查（Periodic checking method）定期盘存制（periodic inventory system）订本式账簿（bound book）调整账户（adjustment accounts）调整分录（adjusting journal entry）单式记账凭证（single account title voucher）单式记账法（single-entry bookkeeping）从属账户（Secondary accounts）成本计算账户（costing accounts）财产清查（physical inventory）簿记（bookkeeping）不定期清查（non-periodic checking method）补充登记法（correction by extre recording）表外账户（off-balance sheet accounts）备抵账户（provision accounts）备抵附加账户（provision and adjunct accounts）备查账簿（memorandvn）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）多栏式日记账核算形式（bookkeeping procedure using columnar journal）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）局部清查（partial ckeck）卡片式账簿（card book）跨期摊提账户（inter-period allocation accounts）累计凭证（multiple-record document）联合账簿（compound book）明细分类账簿（subsidiary ledger）明细分类账户（subsidiary account）盘存账存（inventory accounts）平行登记（parallel recording）全面清查（complete check）日记总账（combinod journal and ledger）日记总账核算形式（bookkeeping procedure using summarized journal）三式记账法（triple-entry bookkeeping）实账户（real accounts）试算表（trial balance）试算平衡（trial balancing）收付记账法（receipts-payment bookkeeping）收款凭证（receipt voucher）损益表账户（income statement accounts）通用记账凭证（general purpose voucher）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）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）会计分录（accounting 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）中级会计中级会计会计术语名称英文名称期间费用Period Expense收入的确认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额net non-operating income and expenditure公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in,first-out,LIFO其他货币资金Other monetary assets应付票据贴现discount on notes payable先进先出去first-in,first-out缩写FIFO在发建工程constructions in process固定资产更换与固定资产改良improvements and replacements of fixed assets实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法Income statement approach可变现净值法net realizable value应付福利费Accrued welfarism基本业务利润固定资产扩建additions of fixed assets债券赎回应交折基金【旧】应收账款出售sale or factoring of accounts receivable 或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets 有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable基本生产【旧】应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method计划成本核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock企业管理费【旧】公司债券偿还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额利润分配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Undistributed profits收益债券income bonds货币资金Cash and cash equivalents利息资本化capitalization of interests法定公益金Statutory welfare reserve工程物资engineer material预付账款advance to supplier其他应收款other receivables现金cash预收账款Advance Received from Customers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Management Fee／Management Fees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短期借款Short-term Borrowing递延资产deferred charges低值易耗品Low-value consumption goods/Low value consumbles 当期经营观点current operating concept of income待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors折旧[旧] depreciation折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金【旧】专项拨款【旧】专利权patents住房基金housing fund重置成本法replacement costing专项物资[旧]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Wrappage版权copyrights高级会计高级会计会计术语名称英文名称独立董事independent director市场附加值Market Value Added,MV A投资中心Investment Center利润中心Profit Center酌量性费用中心Discretionary Expense Centers收入中心revenue center合并前利润preacquisition income现金分配计划cash distribution plan安全付款表safe payments schedule合并每股收益consolidated EPS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(美) accounting for income taxes of consolidated entities 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(美) intraperiod tax allocation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（美）functional currency汇兑损益exchange gains or losses合并财务状况变动表consolidated statement of changes in financial poition换算损益translation gains or losses举债经营收购（美）Leveraged buyouts,简称LBC母公司持股比例变动change in ownership percentage held by parent交互分配法（美）reciprocal allocation approach货币项monetary items合伙清算partnership liquidation控股合并acquisition of majority interest关税tariff名义货币单位units of nominal currency记账本位币recording currency经营租赁operating lease流动非流动性法current/noncurrent method经济利润economic income破产受托人清算组会计trustee accounting联合会计报表combined financial state-ments权益法equity method共同费用分配home office-branch expense allocation货币非货币法monetary/no monetary利率期货交易interest rate futrues transaction简单权益法simple equity method汇率exchange rate母公司parent company红利法bonus procedure库藏股法（美）treasury stock approach劳务因素service factor精算报告actuaries’report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权益理论equity theory融资租赁financing lease商品期货交易futrues for commodity商誉法goodwill procedure生产能力保全maintaining capital in terms of productive capacity 升水premium少数股东损益minority interest income少数股东权益minority stockholder’s interest上市公告书listed company statment剩余权益论the residual equity theory时态法temporal method实体理论entity theory实体论the entity theory受托人（美）trustee特定变动specific change所得税会计income tax accounting所得税的跨期分摊interqeriod tax allocation税务会计tax accounting售后回租sale-leaseback耕地占用税个人所得税personal income tax个人财务报表（美）personal financial state-ments改组计划（美）reorganization plan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（美）accounting for pension plan退休金给付义务（美）pension benefit obligations退休金成本净额（美）net periodic pension cost退休基金资产（美）pension plan assets流转会计accoung for circulatin tax合伙权益的转让（美）assignment of partnership interest 购买力损益purchasing power gains or loosses非货币性项目nonmonetary items单行合并（美）one-line consolidation外汇foreign exchange外币会计报表foreign currency statements外币折算风险foreign curency translation risk外币统账法recording-currency method外币套期保值hedge外币投资风险foreign curency investment risk外币资产风险foreign currency assets risk外币会计报表折算translation of foreign currency statements外币兑换风险foreign currency exchange risk外币承诺foreign currency commitment外币负债风险foreign crurency liability risk外币持有风险foreingn currency holding risk外币分账法original-currency method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（美）push-down accounting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一般购买力保全maintaining capital in units of general purchasing power 印花税stamp tax应付税款法taxes payable method营业亏损抵免operating loss carrybacks and carryforwards以外币表示的应收款项或应付款项receivables ofr payables denominated in foreign currency 一次总付清算lump-sum qartnership liquidation营业税husiness tax永久性差异permanent difference原合伙人退伙retirement of initial partner原始成本historical cost远期汇率forward rate时间性差异timing difference暂时性差异temporary difference增值表value added statement债权人会议committee representation债务重整debt restructurings账面汇率recorded rate直接融资租赁direct financing lease直接标价法direct quotation直接控股direct holdings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（美）quasi-reorbganization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（美）fiduciary accounting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（美）minimum liability租赁leases租金rents表融资off-balance-sheet financing比例合并（美）proportionate consolidtion保证金法deposit method管理会计管理会计会计术语名称英文名称绩效考评试点政治风险political risk再开票中心reinvoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前支付与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign lnuertments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend kemittances公司内部贷款intercompany loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value管理会计管理会计会计术语名称英文名称绩效考评试点政治风险political risk再开票中心reinvoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前支付与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign lnuertments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend kemittances公司内部贷款intercompany loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value企业财务会计企业财务会计会计术语名称英文名称管理层收购MBO预算实践应注意的问题平衡计分卡经济附加值热钱财务总监CFO预算外资金企业财务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财务管理职能the functions of finaneial management财务管理原则the principle of financial management财务管理内容the content of financial management财务管理目标financial management objectives财务管理环境financial management environment证券交易所stock exchange证券市场securities market资本市场capital market有限责任公司company of limited liability财务管理环节the cycle of financial managemten财务管理对象objects of financial management财务管理financial managment财务分析financial analysis会计总论会计总论会计术语名称英文名称配比原则matching旅游、饮食服务企业会计accounting of tourinsm and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原则accrual basis农业会计accounting of agzicultural enterprises实现原则realization principle历史成本原则pringciple of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity所有者权益owners equity实质重于形式substance over form修正性惯例principlle of exceptions信息系统论information system perspective相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accounting of finacial institutions交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原则timeliness货币计量monetary measurement会计准则accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting for ecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnels会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting admin tstration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原则distinguishment oetween capital expenditure and revenue expenditiure合并报表consolidated fiancial statements管理活动论management activities perspective管理会计management accounting管理工具论manegement tool perspective股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle,GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反馈价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises对外报表external statements对内报表internal statements一致性原则consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommonication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财务会计原则finanicial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmentai and non-profit organizationaccounting重要性原则materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies政府及非盈利组织会计政府及非盈利组织会计会计术语名称英文名称预算周转金public finance-budgetary revolving fund预算举借债务public finance-debts预算结余budget surplus中国预算会计governmental and non-profit oragnization accounting in China预拨款项appropriation in advance医院资产saaets of hospitals医院支出expenditures of hospitals医院预算管理办法hbdget management nethod of hospital医院收入revenues of hospitals医院结余surplus of hospitals医院基金funds of hospitals医院会计制度accounting regulations ror hospitals医院会计科目chart of accounts for hospitals医院会计报表分析analysis of accounting statements of hospitals医院会计报表accounting statements of hospitals医院会计hospital accounting医院负债liabilities of hospitals医院财务制度financial regulations for hospitals一般预算支出general budget expenditure一般预算收入general budget revenue行政单位资产assets of governmental units行政单位支出expenditures of governmental units行政单位暂付款prepayments of governmental units行政单位暂存款deposite payable of governmental units行政单位预算管理办法budget management method of governmental units行政单位收入revenues of governbmental units行政单位年终清理和结转yearend checking and closing of governmental units行政单位净资产net assets of governmental units行政单位经费支出fund expenditures of governmental units行政单位结余surplus of governmental units行政单位会计制度accounting regulations of governmental units行政单位会计报表分析analysis of accounting行政单位会计accounting of governmental units行政单位固定基金fixed funds of governmental units行政单位负债liabilities of governmental units行政单位财务规则financial rules of governmental units行政单位拨入经费appropriated funds of governmental units事业收入事业单位资产assets for non-profit organiz-ations事业单位专用基金special funds non-profit organizations事业单位支出expenditure of non-profit organization事业单位预算管理方式budget management methods for non-profit organyzation’s 事业单位应缴款项agent funds and tax paybale non-profit organization事业单位收入revenue for non-profit organization事业单位流动资产current assets for non-profit organizations事业单位净资产net assets for non-profit organizations事业单位借入款项loans non-profit organization事业单位结余surplus of non-profit gorganizaiton事业单位基金general funds non-profit organizations事业单位会计准则accounting standards for non-profit rganizations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scie ntific 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高等学校净资产colleges and universities net assets高等学校结余colleges and universities surplus高等学校会计制度accounting regulations for institutions of higher learning高等学校会计报表分析colleges and universities analysis of accounting statements高等学校会计colleges and universities accounting高等学校负债colleges and universities liabilities高等学校财务制度financial regulations for colleges and universities附属单位缴款payment from the auxiliary organization对附属单位补助grant to the auxiliary organization财政总预算会计制度budgetary accounting regulations for public finance财政总预算会计年终清理public finance budgetary accounting-year-end checking 财政总预算会计年终结账public finance budgetary accounting-year-end sosing 财政总预算会计public finance budgetary accounting财政资产public finance-assets财政周转金支出expenditure on revolvring fund财政周转金收入income from revolving fund财政周转基金public finance-revolving fund财政支出public finance expenditure财政性存款public finance-cash in bank资金调拨收入proceods from allocated and transferred fund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
a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability (德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions (设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国)行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe (飞机的)机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT （Alternative Minimum Tax）（美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value （承租人违约出租人收回租赁物时法官判决的）任意的和人为抬高的价值arbitration 仲裁arm’s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset—backed financing 资产支持型融资asset—based lessor 立足于资产的出租人asset—oriented lessor （经营租赁中的）资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT （automatic transfer of title）所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium—term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金)beneficiaries受益人big—ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO（bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases(租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑(服务)business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by（e）—laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额) casualty灾变、事故CAT（computer-added tomograph）依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular（mobile）移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国)民法典civil law country（欧洲大陆各国的)大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback （用附加税）填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构（的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的)可连通性consensual or non—consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance(对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务(飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage(保险中的)险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit—based lessor立足于信用的出租人credit—oriented lessor（经营租赁中的）信贷导向型出租人creditors债权人creditworthiness信誉criterion(衡量用的)标准critical goals关键性目标cross—border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC （dedicated contract carriage）指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt—equity treatment债务－权益处理debtor债务人debt—to—equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services(电脑租赁的)救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double—dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的)起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout）提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end—of-term consequences期末结果end—of-term process期末程序ends up倒闭end—users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS（earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国)雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO（early termination option）（对）提前结束（的)任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms(只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的)价格exhaustion损耗Exhibit（契约性文件的)附件EXIM bank（美国)进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)（美国）联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁(指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB（Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT （financial asset securitization investment trust）金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee—based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk（因财务失真所导致的）财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV（fair market rental value）公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL（full-service lease）全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full—payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full—service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP（generally accepted accounting principle）公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD（gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization（在有着不同法规情况下的）协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell—or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use(设备的）使用小时hurdle rate最低可接受费率IAS（International Accounting Standard）17国际会计准则17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC（International Finance Corporation）国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in—bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话(行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in—place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin—aisle中程双过道(指飞机）internal preference(所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO（International Organization of Securities Commissions)证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS（Internal Revenue Service）(美国）国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费(对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment(为）提前结束（租赁协议而作的)支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease—out(美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的)租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life—limited parts（飞机上)限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路)机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation(美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的)保养准备金maintenance contract维修保养合同maintenance interval(飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的)管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile—type sale商业性销售merchantability适销性（经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle—market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror—in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解(风险）mobility移动性model模式modem“猫"（调制解调器)modification 更改monetary policy货币政策money—over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month—to—month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI（magnetic resonance imaging）核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow—body aircraft窄机身飞机nascent幼稚的national independent full—service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL(The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁)net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non—appropriation不得挪用non—cancellable lease不可撤销的租赁协议non—conforming equipment不合格设备non—contracting states非缔约国nondebt interest非债务利益non—delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non—full—payout非全额支付nonlabeled program（卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non—ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non—substitution clause不得替代条款nontax lease非税收租赁（指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧）normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止(租赁的)通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC（original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的)税收折旧表off—lease equipment退租设备offsetting claims抵销请求权omission 不作为on—condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的）统一销售计划one—stop shopping一站式采购one-way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out—bound big—ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容)ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay—through note定付(证券）peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral(电脑的）外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods，plants or other equipment （the equipment）不动产、厂场或其它设备（设备）players参与者pledge资产抵押polarization(将目标市场定位于某类规模客户的)极化policy of insurance保险单portfolio concentration组合(中的设备类型的)集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre—paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement（对）特定对象（直接)销售private-label program(卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品。
会计术语中英文对照
会计术语中英文对照跨期摊提费用分配（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）会计分录（accounting 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（intercompanytransactions 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 changes in financial poition）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 enterpriseorganization）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 in stitutes’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）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。
(财务会计)会计术语中英文对照
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）
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）
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）
复式记账凭证（mvltiple account titles voucher）
会计术语中英对照
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 (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ConservatismPrinciple 权责发生制Accrual Basis 现金收付制Cash Basis 财一、会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东债权人Creditor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、现金与应收帐款现金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shipping point 目的地交货价destination point 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Income 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 com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shipping point 目的地抵岸价格destination 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 成本或市价孰低法Lower of cost or market or LCM 市价Market value 重置成本Replacementcost 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 成本率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 成本法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Common 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 usefullife 预计残值Estimatedresidual value 折旧费用Depreciation expense 累计折旧Accumulated depreciation 帐面价值Carrying value 应提折旧成本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廉价购买权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 着作权Copyrights 特许权或专营权Franchises、、、、人商誉Goodwill开办费Organization cost 租赁权Leasehold 摊销Amortization 八、流动负债负债Liability 流动负债Current liability 应付帐款Account payable 应付票据Notes payable 贴现票据Discount notes 长期负债一年内到期部分Current maturitiesof 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Income 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 income 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Income 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Common 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 部分参加优先股Partially participating preferred stock 非部分参加优先股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发行成本Issuance cost成本法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Income Statement 帐户式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基础Basis （现金流量表）财务状况变动表中的营运资金基础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 比较财务报表Comparative financial statements 趋势百分比Trend percentage 比率Ratios 普通股每股收益Earnings per share of common 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 common 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Consolidatedfinancial statements吸收合并Merger 创立合并Consolidation 控股公司Parent company 附属公司Subsidiary company 少数股权Minority interest 权益联营合并Pooling of interest 购买合并Combination by purchase 权益法Equity method 成本法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货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本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 货币购买力损益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。
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会计术语中英对照文稿归稿存档编号：[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-一、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、现金与应收帐款现金 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.O.B shipping point 目的地交货价 F.O.B destination point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 Income 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 com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 F.O.B shipping point目的地抵岸价格 F.O.B destination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成本或市价孰低法 Lower of cost or market or LCM市价 Market value重置成本 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成本率 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成本法 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 Common 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 ofamortization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 usefullife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应提折旧成本 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廉价购买权 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 着作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 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 Income 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 income 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 Income 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 Common 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 部分参加优先股 Partially participating preferred stock 非部分参加优先股 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发行成本 Issuance cost成本法 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 Income Statement帐户式 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基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础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比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common 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 common 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 company附属公司 Subsidiary company 少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 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货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting 历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 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 Monetaryliabilities货币购买力损益 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。