Accounting policy
国际会计准则（1～41）中英文目录对照
国际会计准则（1～41）中英文目录对照国际会计准则（1～41）中英文目录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中文版文件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中文版，国际会计准则在2008年做了更新，中文版不知道是否同步更新，这个对于会计从业人员的帮助很大，在网上找了很久中文版都是2003的老版本，不知道楼主上传的版本对我是否有用。
国际会计准则第8号之会计政策中英文对照
国际会计准则第8 号之会计政策中英文对照会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。
下面是yjbys 小编为大家带来的关于国际会计准则的知识，欢迎阅读。
1.Changes in accounting policiesAn entity is permitted to change an accounting policy only if thechange:(i) is required by a standard or interpretation; or(ii) results in the financial statements providing reliable and morerelevant information about the effects of transactions, other events orconditions on the entity's financial position, financial performance, orcash flows. [IAS 8.14]Note that changes in accounting policies do not include applying anaccounting policy to a kind of transaction or event that did not occurpreviously or were immaterial. [IAS 8.16]1.会计政策变更企业只有在发生以下变化的时候允许变更会计政策：(1)会计准则或解释说明的要求(2)会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。
[IAS 8.14]注意，会计政策的变更不包括应用在之前没有发生过或者不重大的交易或事项。
海外留学生辅导-会计学常用英语单词
会计学常用英语单词Aaccount 账户,报表accounting postulate 会计假设accounting valuation 会计计价accountability concept 经营责任概念accountancy 会计职业accountant 会计师agency cost 代理成本accounting bases 会计基础accounting manual 会计手册accounting period 会计期间accounting policies 会计方针accounting rate of return 会计报酬率accounting reference date 会计参照日accounting reference period 会计参照期间accrual expenses 应计费用acquisition 收购acquisition accounting 收购会计adjusting events 调整事项administrative expenses 行政管理费amortization 摊销analytical review 分析性复核annual equivalent cost 年度等量成本法annual report and accounts 年度报告和报表appraisal cost 检验成本appropriation account 盈余分配账户assets 资产assets cover 资产担保asset value per share 每股资产价值associated company 联营公司attainable standard 可达标准attributable profit 可归属利润audit 审计audit report 审计报告auditing standards 审计准则authorized share capital 额定股本avoidable costs 可避免成本Bback-to-back loan 易币贷款backflush accounting 倒退成本计算bad debts 坏帐bad debts ratio 坏帐比率bank charges 银行手续费bank overdraft 银行透支bank reconciliation 银行存款调节表bank statement 银行对账单bankruptcy 破产basis of apportionment 分摊基础batch 批量batch costing 分批成本计算beta factor β市场风险因素βbill 账单bill of exchange 汇票bill of lading 提单bill of materials 用料预计单bill payable 应付票据bill receivable 应收票据bin card 存货记录卡bonus 红利book-keeping 薄记Boston classification 波士顿分类breaking-down time 复位时间budget 预算budget center 预算中心budget cost allowance 预算成本折让budget manual 预算手册budget period 预算期间budgetary control 预算控制budgeted capacity 预算生产能力business entity 营业个体business unit 经营单位Ccalled-up share capital 催缴股本capacity 生产能力capacity ratios 生产能力比率capital 资本capital assets pricing model 资本资产计价模式capital commitment 承诺资本capital employed 已运用的资本capital expenditure 资本支出capital expenditure authorization 资本支出核准capital expenditure control 资本支出控制capital expenditure proposal 资本支出申请capital funding planning 资本基金筹集计划capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital resource planning 资本资源计划capital surplus 资本盈余capital turnover 资本周转率card 记录卡cash 现金cash account 现金账户cash book 现金账薄cash cow 金牛产品cash flow 现金流量cash flow budget 现金流量预算cash flow statement 现金流量表cash ledger 现金分类账cash limit 现金限额changeover time 变更时间chartered entity 特许经济个体cheque 支票cheque register 支票登记薄clock card 工时卡commitment accounting 承诺确认会计common cost 共同成本company limited by guarantee 有限担保责任公司company limited by shares 股份有限公司competitive position 竞争能力状况conglomerate 跨行业企业consistency concept 一致性概念consolidated accounts 合并报表consolidation accounting 合并会计consortium 财团contingency plan 应急计划contingent liabilities 或有负债continuous operation 连续生产contra 抵消contract cost 合同成本contract costing 合同成本计算contribution chart 贡献图control account 控制账户control limits 控制限度controllability concept 可控制概念controllable cost 可控制成本conversion cost 加工成本convertible loan stock 可转换为股票的贷款corporate appraisal 公司评估corporate planning 公司计划corporate social reporting 公司社会报告cost 成本cost account 成本账户cost accounting 成本会计cost accounting manual 成本手册cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost benefit analysis 成本效益分析cost driver 成本动因cost of capital 资本成本cost of goods sold 销货成本cost of non-conformance 非相符成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位costing 成本计算credit note 贷项通知credit report 信贷报告书creditor 债权人creditor days ratio 应付账款天数率creditors ledger 应付账款分类账critical event 关键事项critical path 关键路线cumulative preference shares 累积优先股current asset 流动资产current cost accounting 现时成本会计current liabilities 流动负债current purchasing power accounting 现时购买力会计current ratio 流动比率CVP 本量利分析cycle time 周转时间Ddebenture 债券debit note 借项通知debit capacity 举债能力debt ratio 债务比率debtor 债务人;应收账款debtor days ratio 应收账款天数率debtors ledger 应收账款分类账debtor' age analysis 应收账款账龄分析decision driven costs 决策连动成本decision tree 决策树defects 次品deferred expenditure 递延支出deferred shares 递延股份deferred taxation 递延税款delivery note 交货单departmental accounts 部门报表departmental budget 部门预算depreciation 折旧dispatch note 发运单development cost 开发成本differential cost 差别成本direct cost 直接成本direct debit 直接借项direct hours yield 直接小时产出率direct labour cost percentage rate 直接人工成本百分比direct labour hour rate 直接人工小时率directs on indirect work 间接工作事项上的工时discount rate 贴现率discounted cash flow 现金流量贴现discretionary cost 酌量成本distribution cost 摊销成本diversions 移用diverted hours 移用小时diverted hours ratio 移用工时比率dividend 股利dividend cover 股利产出率dividend per share 每股股利dog 疲软产品double entry accounting 复式会计double-entry book-keeping 复式薄记doubtful debts 可疑债务down time 停工时间Eearning per share 每股盈利efficient market hypothesis 有效市场假设efficiency ration 效率性比率element of cost 成本要素entity 经济个体environmental audit 环境审计environmental impact assessment 环境影响评价equity 权益equity method of accounting 权益法会计计算equity share capital 权益股本equivalent units 当量event 事项exceptional items 例外事项expected value 期望值expenditure 支出expenses 费用external audit 外部审计external failure cost 外部损失成本extraordinary items 非常事项Ffactory goods 让售商品factoring 应收帐款让售fair value 公允价值FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial accounts calendar adjustment 财务报表的日历时间调整financial management 财务管理financial planning 财务计划financial statement 财务报表finished goods 完成品fixed asset 固定资产fixed overhead 固定制造费用fixed asset turnover 固定资产周转率fixed assets register 固定资产登记薄fixed cost 固定成本flexed budget 变动限额预算flexible budget 弹性预算float time 浮动时间floating charge 流动抵押flow of funds statement 资金流量表forecasting 预测founder's shares 发起人股份full capacity 满负荷生产能力function costing 职能成本计算functional budget 职能预算fund accounting 基金会计fundamental accounting concept 基础会计概念fungible assets 可互换资产futuristic planning 远景计划Ggap analysis 间距分析gearing 举债经营比率杠杆goal congruence 目标一致性going concern concept 持续经营概念goods received note 商品收讫单goodwill 商誉gross dividend yield 总股息产出率gross margin 总边际gross profit 毛利润gross profit percentage 毛利润百分比group accounts 集团报表Hhigh-geared 高结合杠杆比例hire purchase 租购historical cost 历史成本historical cost accounting 历史成本会计hurdle rate 最低可接受的报酬率Iideal standard 理想标准idle capacity ration 闲置生产能力比率idle time 闲置时间impersonal accounts 非记名账户imprest system 定额备用制度income and expenditure account 收益和支出报表incomplete records 不完善记录incremental cost 增量成本incremental yield 增量产出率indirect cost 间接成本insolvency 无力偿付intangible asset 无形资产integrated accounts 综合报表interdependency concept 关联性概念interest cover 利息保障倍数interlocking accounts 连锁报表internal audit 内部审计internal check 内部牵制internal control system 内部控制体系internal failure cost 内部损失成本internal rate of return (IRR) 内含报酬率inventory 存货investment 投资invoice register 发票登记薄issued share capital 已发行股本Jjob 定单job card 工作卡job costing 工作成本计算job sheet 工作单joint cost 联合成本joint products 联产品joint stock company 股份公司joint venture 合资经营journal 日记账just-in-time (JIT) 适时制度just-in-time production 适时生产just-in-time purchasing 适时购买Llabour transfer note 人工转移单learning curve 学习曲线ledger 分类账户length of order book 定单平均周期letter of credit 信用证leverage 举债经营比率liabilities 负债life cycle costing 寿命周期成本计算LIFO 后近先出法limited liability company 有限责任公司limiting factor 限制因素line-item budget 明细支出预算liner programming 线性规划liquid assets 变现资产liquidation 清算liquidity ratios 易变现比率loan 贷款loan capital 借入资本long range planning 长期计划lost time record 虚耗时间记录low geared 低结合杠杆比例lower of cost or net realizable value concept 成本或可变净价孰低概念Mmachine hour rate 机器小时率machine time record 机器时间记录managed cost 管理成本management accounting 管理会计management accounting concept 管理会计概念management accounting guides 管理会计指导方针management audit 管理审计management buy-out 管理性购买产权management by exception 例外管理原则margin 边际margin of safety ration 安全边际比率margin cost 边际成本margin costing 边际成本计算mark-down 降低标价mark-up 提高标价market risk premium 市场分险补偿market share 市场份额marketing cost 营销成本matching concept 配比概念materiality concept 重要性概念materials requisition 领料单materials returned note 退料单materials transfer note 材料转移单memorandum of association 公司设立细则merger 兼并merger accounting 兼并会计minority interest 少数股权mixed cost 混合成本Nnet assets 净资产net book value 净账面价值net liquid funds 净可变现资金net margin 净边际net present value (NPV) 净现值net profit 净利润net realizable value 可变现净值net worth 资产净值network analysis 网络分析nominal account 名义账户nominal share capital 名义股本nominal holding 代理持有股份non-adjusting events 非调整事项non-financial performance measurement 非财务业绩计量non-integrated accounts 非综合报表non-liner programming 非线性规划non-voting shares 无表决权的股份notional cost 名义成本number of days stock 存货周转天数Oobjective classification 客体分类off balance sheet finance 资产负债表外筹资offer for sale 标价出售operating budget 经营预算operating lease 经营租赁operating statement 营业报表operation time 操作时间operational control 经营控制operational gearing 经营杠杆operating plans 经营计划opportunity cost 机会成本order 定单ordinary shares 普通股out-of-date cheque 过期支票over capitalization 过分资本化overhead 制造费用overhead absorption rate 制造费用分配率overhead cost 制造费用overtrading 超过营业资金的经营Ppaid cheque 已付支票paid-up share capital 认定股本parent company 母公司participating preference shares 参与优先股partnership 合伙payable ledger 应付款项账户payback 回收期payments and receipts account 收入和支出报表payments withheld 保留款额percentage profit on turnover 利润对营业额比率period cost 期间成本perpetual inventory 永续盘存personal account 记名账户PEPT 项目评审法petty cash account 备用金账户petty cash voucher 备用金凭证physical inventory 实地盘存planning 计划planning horizon 计划时限planning period 计划期间policy cost 政策成本position audit 状况审计post balance sheet events 资产负债表编后事项practical capacity 实际生产能力pre-acquisition losses 购置前损失pre-acquisition profits 购置前利润preference shares 优先股preference creditors 优先债权人prepayments 预付款项present value 现值prevention cost 预防成本prime cost 主要成本prime entry-books of 原始分录登记薄principal budget factor 主要预算因素prior charge capital 优先股prior year adjustments 以前年度调整priority base budgeting 优先顺序体制的预算pro-forma invoice 预开发票problem child 问号产品process costing 分步成本计算process time 加工时间product cost 产品成本Product life cycle 产品寿命周期production cost 生产成本production cost of sales 售货成本production volume ratio 生产业务量比率profit center 利润中心profit per employee 每员工利润profit retained for the year 年度利润留存profit to turnover ratio 利润对营业额比率profit-volume graph 利量图profitability index 盈利指数project evaluation and review technique 项目评审法projection 预计promissory note 本票prospectus 募债说明书provisions for liabilities and charges 偿债和费用准备prudent concept 稳健性概念purchase order 订购单purchase requisition 请购单purchase ledger 采购账户Qquality related costs 质量有关成本queuing time 排队时间Rrate 率ratio 比率ration pyramid 比率金字塔raw material 原材料receipts and payments account 收入和支付报表receivable ledger 应收款项账户redeemable shares 可赎回股份redemption 赎回registered share capital 注册资本rejects 废品relevant costs 相关成本relevant range 相关范围reliability concept 可靠性概念replacement price 重置价格report 报表reporting 报告research cost, applied 应用性研究成本research cost, pure or basic 理论或基础研究成本reserves 留存收益residual income 剩余收益responsibility center 责任中心retention money 保留款额return on capital employed 运用资本报酬率returns 退回revenue 收入revenue center 收入中心revenue expenditure 收益支出revenue investment 收入性投资right issue 认股权发行rolling budget 滚动预算rolling forecast 滚动预测Ssales ledger 销售分类账sales order 销售定单sales per employee 每员工销售额scrap 废料scrip issue 红股发行secured creditors 有担保的债权人segmental reporting 分部报告selling cost 销售成本semi-fixed cost 半固定成本semi-variable cost 半变动成本sensitivity analysis 敏感性分析service cost center 服务成本中心service costing 服务成本计算set-up time 安装时间shadow prices 影子价格share 股票share capital 股份资本share option scheme 购股权证方案share premium 股票溢价sight draft 即期汇票single-entry book-keeping 单式薄记sinking fund 偿债基金slack time 松弛时间social responsibility cost 社会责任成本sole trader 独资经营者source and application of funds statement 资金来源和运用表special order costing 特殊定单成本计算staff costs 职工成本statement of account 营业账单statement of affairs 财务状况表statutory body 法定实体stock 存货stock control 存货控制stock turnover 存货周转率stocktaking 盘点存货stores requisition 领料申请单strategic business unit 战略性经营单位strategic management accounting 战略管理会计strategic planning 战略计划strategy 战略subjective classification 主体分类subscribed share capital 已认购的股本subsidiary undertaking 子公司sunk cost 沉没成本supply estimate 预算估计supply expenditure 预算支出suspense account 暂记账户SWOT analysis 长处和短处,机会和威胁分析Ttactical planning 策略计划tactics 策略take-over 接收tangible asset 有形资产tangible fixed asset statement 有形固定资产表target cost 目标成本terotechnology 设备综合工程学throughput accounting 生产量会计time sheet 时间记录表total assets 总资产total quality management 全面质量管理total stocks 存货总计trade creditors 购货客户应付账款trade debtors 销货客户应收账款trading profit and loss account 营业损益表transfer price 转让价格transit time 中转时间treasurership 财务长制度trail balance 试算平衡表turnover 营业额Uuncalled share capital 未催缴股本under capitalization 不足资本化under or over-absorbed overhead 少吸收或多吸收的制造费用uniform accounting 统一会计uniform costing 统一成本计算unissued share capital 未发行股本Vvalue added 增值value analysis 价值分析value for money audit 经济效益审计vote 表决voucher 凭证Wwaiting time 等候时间waste 废品料wasting asset 递耗资产weighted average cost of capital (WACC)资本的加权平均成本weighted average price 加权平均价格with resource 有追索权without recourse 无追索权working capital 营运资本write-down 减值Zzero base budgeting 零基预算zero coupon bond 无息债券。
中国会计准则 英文版
中国会计准则英文版Chinese Accounting Standards (English Version)1. IntroductionAs the global economy continues to grow, the importance of accounting standards cannot be emphasized enough. China, as a major player in the world economy, has developed its own accounting standards known as Chinese Accounting Standards (CAS). In this article, we will delve into the key principles and guidelines outlined by CAS.2. Historical BackgroundIn the past, China used to follow the Chinese Accounting System (CAS) which was heavily influenced by the Soviet Union's accounting practices. However, with China's increasing integration into the global economy, there was a need to align with international standards.In 2006, China issued a comprehensive set of accounting standards known as Chinese Accounting Standards (CAS). These standards aim to establish a transparent and reliable financial reporting framework that is in line with international practices.3. Key Principles of Chinese Accounting Standards3.1. Fair PresentationThe concept of fair presentation is a fundamental principle of CAS. It requires financial statements to present information that reflects the true substance of transactions and events, and is not misleading to users.3.2. ConsistencyCAS emphasizes consistency in financial reporting. This means that entities should apply the same accounting policies for similar transactions and events over time, ensuring comparability of financial statements.3.3. Substance Over FormCAS focuses on the substance of transactions rather than their legal form. It requires entities to account for transactions based on their economic substance, which may differ from their legal form.3.4. PrudencePrudence is another key principle of CAS. It requires entities to exercise caution and not overstate assets and income, or understate liabilities and expenses. This ensures a conservative approach to financial reporting.4. Structure of Chinese Accounting StandardsCAS comprises a comprehensive set of standards covering various aspects of financial reporting. The structure is divided into several categories, including:4.1. General StandardsThese standards provide the overall framework for financial reporting. They outline the fundamental principles, definitions, and objectives of CAS.4.2. Recognition and Measurement StandardsThese standards specify the criteria for recognizing and measuring various items in the financial statements. They cover topics such as revenue, expenses, assets, liabilities, and equity.4.3. Presentation and Disclosure StandardsThese standards deal with the presentation and disclosure requirements of financial statements. They provide guidelines on how information should be presented and disclosed to users.4.4. Industry-specific StandardsChina has also developed industry-specific accounting standards to cater to the unique needs of various industries. These standards provide specific guidance for sectors such as banking, insurance, and real estate.5. Challenges and Future DevelopmentsDespite the progress made in implementing CAS, there are still challenges to be addressed. One challenge is the consistent interpretation and application of the standards across different entities and industries. Efforts are being made to develop additional guidance and provide training to enhance understanding and compliance.Looking ahead, China is committed to further aligning its accounting standards with international practices. This includes ongoing convergence with International Financial Reporting Standards (IFRS). The convergence will facilitate comparability and enhance the credibility of Chinese financial statements in the global marketplace.6. ConclusionChinese Accounting Standards (CAS) play a crucial role in promoting transparency, comparability, and reliability in financial reporting in China. With its commitment to international convergence, China is positioning itself as a global player in financial reporting standards. By adhering to the principles and guidelines outlined by CAS, entities can ensure accurate and meaningful financial reporting, enhancing trust and confidence among stakeholders.。
财务制度用英语怎么说
财务制度用英语怎么说The Importance of a Financial SystemA robust financial system is essential for the successful operation and growth of any organization. It provides the framework for managing and controlling financial resources, monitoring performance, and making informed decisions. Some key reasons why a financial system is important include:1. Financial Planning: A financial system helps in preparing budgets, forecasts, and financial plans that guide the organization in achieving its goals and objectives. It ensures that resources are allocated efficiently and effectively to support the organization's activities.2. Resource Allocation: The financial system facilitates the allocation of financial resources to different departments, projects, and activities based on prioritization and strategic objectives. It helps in optimizing the use of resources and maximizing the organization's financial performance.3. Financial Management: A financial system provides the tools and processes for managing financial transactions, recording financial data, and monitoring financial performance. It helps in tracking revenues, expenses, assets, and liabilities to ensure financial stability and compliance with regulatory requirements.4. Risk Management: The financial system enables organizations to identify, assess, and mitigate financial risks, such as fraud, error, and loss. It establishes internal controls, policies, and procedures to safeguard assets, prevent financial mismanagement, and protect the organization's financial interests.5. Performance Evaluation: The financial system provides mechanisms for evaluating the financial performance of the organization, such as financial statements, reports, and key performance indicators. It enables stakeholders to assess the organization's financial health, profitability, and sustainability.6. Decision Making: A financial system supports decision-making by providing timely and accurate financial information to managers, executives, and stakeholders. It enables informed decisions on investments, cost control, pricing, and resource allocation to drive business growth and profitability.Components of a Financial SystemA financial system comprises several interrelated components that work together to manage financial resources effectively. Some key components of a financial system include: 1. Budgeting: Budgeting involves the process of setting financial goals, allocating resources, and monitoring performance to achieve the organization's objectives. It helps in planning, controlling, and evaluating financial activities to ensure financial discipline and accountability.2. Accounting: Accounting is the process of recording, classifying, summarizing, and interpreting financial transactions to provide relevant financial information for decision-making. It involves preparing financial statements, reports, and analyses to communicate the organization's financial position and performance.3. Financial Reporting: Financial reporting involves preparing and disseminating financial information to stakeholders, such as investors, creditors, regulators, and employees. It includes annual reports, financial statements, disclosures, and other communications that provide transparency and accountability in financial reporting.4. Internal Controls: Internal controls are policies, procedures, and mechanisms designed to safeguard assets, prevent fraud, and ensure compliance with laws and regulations. They help in minimizing risks, enhancing operational efficiency, and promoting ethical behavior in financial management.5. Auditing: Auditing is the process of examining and evaluating financial records, transactions, and controls to provide independent assurance on the organization's financial statements. It helps in verifying the accuracy, completeness, and reliability of financial information and detecting errors or irregularities.6. Compliance: Compliance refers to adhering to legal, regulatory, and ethical standards in financial management and reporting. It involves ensuring that the organization complies with tax laws, accounting principles, disclosure requirements, and other regulatory obligations to maintain its integrity and credibility.Implementing a Financial SystemTo implement an effective financial system, organizations need to follow a systematic approach that includes the following steps:1. Assessing Needs: Organizations should assess their financial management needs, objectives, resources, and constraints to design a financial system that aligns with their goals and priorities.2. Designing Policies: Organizations should develop financial policies, procedures, controls, and reporting structures to guide the operation of the financial system and ensure compliance with regulations and best practices.3. Implementing Processes: Organizations should establish processes and mechanisms for budgeting, accounting, financial reporting, internal controls, auditing, and compliance to support the financial system's operation and management.4. Training and Development: Organizations should provide training, education, and support to employees, managers, and stakeholders to enhance their understanding of financial management principles, practices, and tools.5. Monitoring and Evaluation: Organizations should continuously monitor, evaluate, and improve the financial system to ensure its effectiveness, efficiency, and relevance to changing business needs and market conditions.Key Challenges in Financial System ImplementationImplementing a financial system can pose several challenges that organizations need to address to ensure its success and sustainability. Some key challenges in financial system implementation include:1. Complexity: Financial systems are complex and require expertise, resources, and technology to design, implement, and manage effectively. Organizations may face challenges in integrating financial processes, technologies, and data to achieve a seamless and comprehensive financial system.2. Change Management: Implementing a financial system involves changes in policies, procedures, roles, and responsibilities that may encounter resistance, confusion, or reluctance from employees, managers, and stakeholders. Organizations need to manage change effectively through communication, training, and support to ensure a smooth transition to the new financial system.3. Technology Integration: Financial systems rely on technology, software, and data management tools to automate processes, streamline operations, and improve decision-making. Organizations may face challenges in selecting, implementing, and integrating technology solutions that meet their financial needs, scalability, and security requirements.4. Regulatory Compliance: Compliance with financial regulations, accounting standards, tax laws, and reporting requirements is essential for organizations to maintain trust, credibility, and legality in their financial operations. Organizations may face challenges in interpreting, implementing, and ensuring compliance with complex and evolving regulatory frameworks.5. Data Security: Financial systems handle sensitive, confidential, and critical financial data that require protection from unauthorized access, misuse, or disclosure. Organizations may face challenges in securing financial data, networks, and systems from cyber threats, fraud, or data breaches that can undermine the integrity and confidentiality of financial information.In conclusion, a well-designed and effectively implemented financial system is critical for organizations to manage, control, and optimize their financial resources. It provides the framework for planning, budgeting, accounting, reporting, controls, and audits that enable organizations to achieve their financial goals, comply with regulations, and foster transparency and accountability in financial management. By assessing needs, designing policies, implementing processes, training stakeholders, monitoring performance, and addressing challenges, organizations can build a robust financial system that supports their growth, sustainability, and success in today's dynamic and competitive business environment.。
工商管理专业专业术语汇总
工商管理专业英语术语汇总专业简介: 工商管理主要研究管理学、经济学和现代企业管理等方面的基本知识和技能，包括企业的经营战略制定和内部行为管理等，运用现代管理的方法和手段进行有效的企业管理和经营决策，制定企业的战略性目标，以保证企业的生存和发展。
开设课程: 管理学原理、微观经济学、宏观经济学、技术经济学、管理信息系统、统计学、会计学、中级会计实务、财务管理、运筹学、市场营销、经济法、现代公司制概论、经营管理、公司金融、人力资源管理、企业战略管理等。
一、管理学原理术语术语术语术语术语管理 (Management)经营管理 (BusinessManagement)管理过程 (ManagementProcess)管理功能 (ManagementFunctions)管理层次 (ManagementLevels)管理者 (Manager)领导者 (Leader)领导风格 (LeadershipStyle)领导理论 (LeadershipTheory)领导技能 (LeadershipSkills)决策 (Decision Making)决策类型 (DecisionTypes)决策模型 (DecisionModels)决策方法 (DecisionMethods)决策过程 (DecisionProcess)规划 (Planning)规划类型 (PlanningTypes)规划原则 (PlanningPrinciples)规划工具 (PlanningTools)规划控制 (PlanningControl)组织 (Organization)组织结构(OrganizationalStructure)组织设计(Organizational Design)组织文化(OrganizationalCulture)组织变革(OrganizationalChange)激励 (Motivation)激励理论 (MotivationTheory)激励方法 (MotivationMethods)激励因素 (MotivationFactors)激励效果 (MotivationEffects)控制 (Control)控制类型 (ControlTypes)控制原则 (ControlPrinciples)控制方法 (ControlMethods)控制过程 (ControlProcess)沟通 (Communication)沟通模型(Communication Model)沟通方式(Communication Mode)沟通技巧(Communication Skills)沟通障碍(CommunicationBarriers)协调 (Coordination)协调机制 (CoordinationMechanism)协调原则 (CoordinationPrinciples)协调方法 (CoordinationMethods)协调效果(CoordinationEffects)管理环境(Management Environment)管理伦理(ManagementEthics)管理创新(ManagementInnovation)管理战略(ManagementStrategy)管理评价(ManagementEvaluation)二、微观经济学术语术语术语术语术语微观经济学(Microeconomics)市场(Market)需求(Demand)供给(Supply)市场均衡(MarketEquilibrium)弹性(Elasticity)消费者行为(ConsumerBehavior)效用(Utility)边际效用(MarginalUtility)预算约束(BudgetConstraint)消费者选择(ConsumerChoice)无差异曲线(IndifferenceCurve)边际替代率(Marginal Rateof Substitution)消费者剩余(Consumer Surplus)需求曲线(DemandCurve)生产者行为(ProducerBehavior)生产函数(ProductionFunction)边际产品(MarginalProduct)规模报酬(Returns toScale)成本(Cost)短期成本(Short-runCost)长期成本(Long-runCost)边际成本(Marginal Cost)平均成本(AverageCost)供给曲线(Supply Curve)市场结构(Market Structure)完全竞争(PerfectCompetition)垄断(Monopoly)寡头(Oligopoly)垄断竞争(MonopolisticCompetition)价格歧视(Price Discrimination)博弈论(Game Theory)纳什均衡(NashEquilibrium)策略(Strategy)支配策略(DominantStrategy)外部性(Externality)公共品(Public Good)信息不对称(AsymmetricInformation)逆向选择(AdverseSelection)道德风险(Moral Hazard)市场失灵(MarketFailure)政府干预(GovernmentIntervention)税收(Taxation)补贴(Subsidy)福利经济学(WelfareEconomics)三、宏观经济学术语术语术语术语术语宏观经济学(Macroeconomics)国民收入(NationalIncome)国内生产总值(GrossDomestic Product)国民生产总值(GrossNational Product)消费者物价指数(Consumer PriceIndex)通货膨胀(Inflation)失业(Unemployment)菲利普斯曲线(Phillips Curve)经济增长(EconomicGrowth)经济周期(EconomicCycle)经济波动(Economic Fluctuation)经济危机(EconomicCrisis)经济衰退(EconomicRecession)经济萧条(EconomicDepression)经济恢复(EconomicRecovery)总需求(Total Demand)总供给(Total Supply)总需求总供给模型(Aggregate Demand andAggregate Supply Model)短期均衡(Short-runEquilibrium)长期均衡(Long-runEquilibrium)消费(Consumption)投资(Investment)政府支出(GovernmentSpending)净出口(Net Exports)国民收入恒等式(National IncomeIdentity)消费函数(Consumption Function)边际消费倾向(MarginalPropensity to Consume)投资函数(InvestmentFunction)边际效率投资(MarginalEfficiency ofInvestment)多重效应(MultiplierEffect)货币(Money)货币供应量(MoneySupply)货币需求量(Money Demand)货币市场平衡(MoneyMarket Equilibrium)利率(Rate ofInterest)货币政策(MonetaryPolicy)中央银行(Central Bank)开放市场操作(Open MarketOperations)存款准备金率(ReserveRequirement Ratio)贴现率(DiscountRate)财政政策(FiscalPolicy)政府预算(GovernmentBudget)财政赤字(Fiscal Deficit)公共债务(Public Debt)自动稳定器(AutomaticStabilizer)国际贸易(InternationalTrade)国际收支(Balance ofPayments)汇率(Exchange Rate)贸易政策(Trade Policy)汇率制度(ExchangeRate Regime)四、技术经济学术语术语术语术语术语技术经济学(Technical Economics)技术(Technology)技术创新(TechnologicalInnovation)技术进步(TechnologicalProgress)技术水平(TechnologicalLevel)技术选择(Technological Choice)技术评价(TechnologicalEvaluation)技术效益(TechnologicalBenefit)技术风险(TechnologicalRisk)技术转让(TechnologicalTransfer)技术方案(TechnicalScheme)技术参数(TechnicalParameter)技术指标(TechnicalIndicator)技术标准(TechnicalStandard)技术规范(TechnicalSpecification)工程项目(EngineeringProject)工程设计(EngineeringDesign)工程造价(EngineeringCost)工程投资(EngineeringInvestment)工程回收期(EngineeringPayback Period)工程效益分析(Engineering BenefitAnalysis)工程经济效益(Engineering EconomicBenefit)工程社会效益(Engineering SocialBenefit)工程环境效益(EngineeringEnvironmental Benefit)工程综合效益(EngineeringComprehensive Benefit)资金(Fund)资金需求(FundDemand)资金来源(FundSource)资金成本(Fund Cost)资金利润率(Fund ProfitRate)现金流量(Cash Flow)现金流量表(Cash FlowStatement)现金流量分析(CashFlow Analysis)现金流量折现(Discounted Cash Flow)现值净值(Net PresentValue)内部收益率(Internal Rate of Return)敏感性分析(SensitivityAnalysis)变动成本(MarginalCost)变动收益(MarginalRevenue)边际分析(MarginalAnalysis)五、管理信息系统术语术语术语术语术语管理信息系统(Management Information System)信息系统(InformationSystem)信息技术(InformationTechnology)信息资源管理(InformationResource Management)信息系统规划(Information SystemPlanning)信息需求分析(Information Requirement Analysis)信息系统设计(Information SystemDesign)信息系统开发(Information SystemDevelopment)信息系统实施(InformationSystem Implementation)信息系统维护(Information SystemMaintenance)数据(Data)数据库(Database)数据库管理系统(DatabaseManagement System)数据模型(Data Model)数据字典(DataDictionary)数据仓库(Data Warehouse)数据挖掘(DataMining)数据分析(DataAnalysis)数据可视化(DataVisualization)数据安全(Data Security)网络(Network)计算机网络(Computer Network)网络拓扑(NetworkTopology)网络协议(NetworkProtocol)网络架构(NetworkArchitecture)局域网(Local AreaNetwork)广域网(Wide AreaNetwork)因特网(Internet)互联网(Internet of Things)网络安全(NetworkSecurity)系统(System)计算机系统(Computer System)操作系统(OperationSystem)系统分析(SystemAnalysis)系统设计(SystemDesign)软件(Software)软件工程(SoftwareEngineering)软件生命周期(SoftwareLife Cycle)软件开发方法(SoftwareDevelopment Method)软件质量(SoftwareQuality)硬件(Hardware)计算机硬件(ComputerHardware)输入设备(Input Device)输出设备(Output Device)存储设备(StorageDevice)处理器(Processor)内存(Memory)总线(Bus)接口(Interface)外设(Peripheral)人工智能(Artificial Intelligence)机器学习(MachineLearning)深度学习(DeepLearning)神经网络(Neural Network)自然语言处理(NaturalLanguage Processing)专家系统(Expert System)智能代理(IntelligentAgent)模糊逻辑(Fuzzy Logic)遗传算法(GeneticAlgorithm)人工神经网络(ArtificialNeural Network)电子商务(E-commerce)电子商务模式(E-commerce Model)电子商务平台(E-commerce Platform)电子支付(ElectronicPayment)电子商务安全(E-commerce Security)电子政务(E-government)电子政务模式(E-government Model)电子政务平台(E-government Platform)电子政务服务(E-government Service)电子政务安全(E-government Security)知识管理(Knowledge Management)知识(Knowledge)知识类型(KnowledgeType)知识获取(KnowledgeAcquisition)知识表示(KnowledgeRepresentation)知识组织(Knowledge Organization)知识共享(KnowledgeSharing)知识创新(KnowledgeInnovation)知识库(Knowledge Base)知识系统(KnowledgeSystem)六、统计学术语术语术语术语术语统计学(Statistics)统计方法(StatisticalMethod)统计推断(StatisticalInference)统计分析(StatisticalAnalysis)统计软件(StatisticalSoftware)数据(Data)数据类型(Data Type)数据来源(Data Source)数据收集(DataCollection)数据清洗(Data Cleaning)数据描述(Data Description)数据展示(DataPresentation)数据摘要(DataSummary)数据分布(DataDistribution)数据变换(DataTransformation)变量(Variable)变量类型(Variable Type)自变量(IndependentVariable)因变量(DependentVariable)控制变量(Control Variable)单变量分析(UnivariateAnalysis)双变量分析(BivariateAnalysis)多变量分析(MultivariateAnalysis)相关分析(CorrelationAnalysis)回归分析(RegressionAnalysis)随机变量(RandomVariable)概率(Probability)概率分布(ProbabilityDistribution)期望值(ExpectedValue)方差(Variance)标准差(StandardDeviation)均值(Mean)中位数(Median)众数(Mode)四分位数(Quartile)极差(Range)变异系数(Coefficient ofVariation)偏度(Skewness)峰度(Kurtosis)正态分布(NormalDistribution)抽样(Sampling)抽样方法(SamplingMethod)抽样误差(SamplingError)抽样分布(SamplingDistribution)中心极限定理(Central LimitTheorem)点估计(Point Estimation)区间估计(IntervalEstimation)置信区间(ConfidenceInterval)置信水平(ConfidenceLevel)标准误差(Standard Error)假设检验(HypothesisTesting)原假设(Null Hypothesis)备择假设(AlternativeHypothesis)显著性水平(Significance Level)拒绝域(Rejection Region)检验统计量(Test Statistic)P值(P-value)类型一错误(Type IError)类型二错误(Type IIError)功效(Power)参数检验(ParametricTest)非参数检验(Nonparametric Test)单样本检验(One-sample Test)双样本检验(Two-sample Test)配对样本检验(Paired-sample Test)Z检验(Z-test)T检验(T-test)F检验(F-test)卡方检验(Chi-squareTest)方差分析(Analysis ofVariance)七、会计学术语术语术语术语术语会计学(Accounting)会计对象(AccountingObject)会计要素(AccountingElement)会计科目(Accounting Subject)会计方程(AccountingEquation)会计核算(Accounting Calculation)会计原则(AccountingPrinciple)会计假设(AccountingAssumption)会计政策(Accounting Policy)会计准则(AccountingStandard)会计期间(AccountingPeriod)会计年度(AccountingYear)会计报告期(AccountingReporting Period)会计循环(Accounting Cycle)会计业务(AccountingBusiness)记账(Bookkeeping)记账方法(BookkeepingMethod)记账凭证(BookkeepingVoucher)记账账簿(Bookkeeping Book)记账账户(BookkeepingAccount)记账分录(Bookkeeping Entry)借贷记账法(Double-entryBookkeeping Method)借方(Debit Side)贷方(Credit Side)借贷平衡(Balance of Debitand Credit)会计报表(Accounting Statement)资产负债表(BalanceSheet)利润表(IncomeStatement)现金流量表(CashFlow Statement)所有者权益变动表(Statementof Changes in Owner'sEquity)会计科学(AccountingScience)会计理论(AccountingTheory)会计方法(AccountingMethod)会计技术(AccountingTechnique)会计创新(AccountingInnovation)财务会计(Financial Accounting)管理会计(ManagementAccounting)成本会计(CostAccounting)审计会计(AuditingAccounting)税务会计(Tax Accounting)资产(Asset)负债(Liability)所有者权益(Owner'sEquity)收入(Income)费用(Expense)收益(Revenue)损失(Loss)利润(Profit)毛利(Gross Profit)净利(Net Profit)存货(Inventory)应收账款(AccountsReceivable)预付账款(PrepaidExpenses)固定资产(FixedAssets)无形资产(Intangible Assets)应付账款(AccountsPayable)预收账款(UnearnedRevenue)长期负债(Long-termLiabilities)资本(Capital)留存收益(Retained Earnings)折旧(Depreciation)摊销(Amortization)减值(Impairment)计提(Accrual)结转(Carryover)对冲(Hedging)杠杆(Leverage)财务比率(FinancialRatio)资本结构(CapitalStructure)资本预算(Capital Budgeting)八、中级会计实务术语术语术语术语术语会计 (Accounting)资产 (Asset)负债 (Liability)所有者权益 (Owner'sEquity)收入 (Revenue)费用 (Expense)损益 (Profit or Loss)现金流量 (Cash Flow)资产负债表 (BalanceSheet)利润表 (IncomeStatement)现金流量表 (Cash FlowStatement)所有者权益变动表(Statement of Changesin Owner's Equity)附注 (Notes)记账凭证 (Voucher)记账方法 (AccountingMethod)原始凭证 (Original Document)记账分录 (Journal Entry)总分类账 (GeneralLedger)明细分类账 (SubsidiaryLedger)总账科目 (GeneralAccount)明细科目 (SubsidiaryAccount)借方 (Debit)贷方 (Credit)借贷平衡原则 (Double-entry Principle)记账方向 (AccountingDirection)试算平衡表 (Trial Balance)调整分录 (AdjustingEntry)调整后试算平衡表(Adjusted TrialBalance)结转分录 (ClosingEntry)结转后试算平衡表(Post-closing TrialBalance)存货制度 (InventorySystem)存货核算方法 (InventoryAccounting Method)先进先出法 (FIFOMethod)后进先出法 (LIFOMethod)加权平均法 (WeightedAverage Method)科学成本法（Specific Identification Method）存货跌价准备（Allowance forInventory Decline）存货盘点（InventoryCounting）存货盈亏（InventoryProfit or Loss）固定资产（FixedAsset）折旧（Depreciation）折旧方法（DepreciationMethod）直线法（Straight-lineMethod）双倍余额递减法（Double-decliningBalance Method）年数总和法（Sum-of-the-years'-digitsMethod）残值（Residual Value）折旧年限（Useful Life）净残值率（SalvageRate）固定资产清理（Disposal of FixedAsset）无形资产（IntangibleAsset）商誉（Goodwill）知识产权（IntellectualProperty）专利权（Patent）商标权（Trademark）著作权（Copyright）长期股权投资（Long-term Equity Investment）成本法（Cost Method）权益法（EquityMethod）投资收益（InvestmentIncome）投资性房地产（InvestmentProperty）资产减值（Asset Impairment）减值损失（ImpairmentLoss）可回收金额（RecoverableAmount）可变现净值（NetRealizable Value）使用价值（Value inUse）金融资产（FinancialAsset）金融负债（FinancialLiability）公允价值（FairValue）利息收入（InterestIncome）利息支出（InterestExpense）汇兑收益（ExchangeGain）汇兑损失（ExchangeLoss）应收账款（AccountsReceivable）坏账损失（Bad DebtLoss）坏账准备（Allowancefor Bad Debt）应付账款（Accounts Payable）预收账款（UnearnedRevenue）预付账款（PrepaidExpense）应计收入（AccruedRevenue）应计费用（AccruedExpense）职工薪酬（Employee Compensation）工资与奖金（Wages andBonuses）社会保险费用（SocialInsurance Expense）住房公积金费用（Housing ProvidentFund Expense）职工福利费用（Employee WelfareExpense）借款费用 (BorrowingCost)资本化 (Capitalization)资本化利率(Capitalization Rate)资本化期间(Capitalization Period)资本化暂停(CapitalizationSuspension)现金等价物 (Cash Equivalent)现金流量表附表(Supplemental Scheduleof Cash Flow Statement)经营活动现金流量(Cash Flow fromOperating Activities)投资活动现金流量(Cash Flow fromInvesting Activities)筹资活动现金流量(Cash Flow fromFinancing Activities)直接法 (Direct Method)间接法 (Indirect Method)现金流量净额 (NetCash Flow)现金流量增减表(Statement of Changesin Cash Flow)现金流量比率 (CashFlow Ratio)利润表 (Income Statement)收入确认原则 (RevenueRecognition Principle)营业收入 (OperatingRevenue)营业成本 (OperatingCost)营业税金及附加(Business Tax andSurcharges)销售费用 (Selling Expense)管理费用 (AdministrativeExpense)财务费用 (FinancialExpense)营业利润 (OperatingProfit)营业外收入 (Non-operating Income)营业外支出 (Non-operating Expense)利润总额 (Total Profit)所得税费用 (IncomeTax Expense)净利润 (Net Profit)每股收益 (EarningsPer Share)所有者权益变动表(Statement of Changes in Owner's Equity)股本 (Capital Stock)资本公积 (CapitalReserve)盈余公积 (SurplusReserve)未分配利润 (RetainedEarnings)九、财务管理术语术语术语术语术语财务管理 (Financial Management)财务目标 (FinancialObjective)财务决策 (FinancialDecision)财务计划 (FinancialPlan)财务控制 (FinancialControl)资金 (Fund)资金需求 (FundDemand)资金供给 (FundSupply)资金流动 (Fund Flow)资金结构 (FundStructure)资本 (Capital)资本成本 (CapitalCost)资本结构 (CapitalStructure)资本预算 (CapitalBudget)资本收益率 (CapitalReturn Rate)投资 (Investment)投资项目 (InvestmentProject)投资评价 (InvestmentEvaluation)投资回收期 (PaybackPeriod)净现值 (Net PresentValue)内部收益率 (Internal Rate of Return)敏感性分析 (SensitivityAnalysis)风险分析 (RiskAnalysis)投资组合理论 (PortfolioTheory)资本资产定价模型(Capital Asset PricingModel)现金管理 (Cash Management)现金预测 (CashForecasting)现金流量预算表 (CashBudget)现金流量周期 (CashCycle)现金余额 (Cash Balance)应收账款管理 (AccountsReceivableManagement)应收账款周转率(Accounts ReceivableTurnover Ratio)坏账率 (Bad DebtRatio)应收账款账龄分析法(Aging Method ofAccounts Receivable)应收账款折现法（Discount Method ofAccounts Receivable）存货管理（Inventory Management）存货周转率（InventoryTurnover Ratio）经济订货量（Economic OrderQuantity）安全存量（SafetyStock）订货点（Reorder Point）短期融资（Short-term Financing）银行贷款（BankLoan）商业票据（CommercialPaper）应付账款融资（Accounts PayableFinancing）保兑仓融资（WarehouseReceipt Financing）长期融资（Long-term Financing）债券（Bond）债券价格（BondPrice）债券收益率（BondYield）债券评级（BondRating）股票（Stock）股票价格（StockPrice）股票收益率（StockReturn Rate）股息政策（DividendPolicy）股权融资（EquityFinancing）杠杆效应（LeverageEffect）操作杠杆系数（Operating LeverageCoefficient）财务杠杆系数（Financial LeverageCoefficient）综合杠杆系数（Combined LeverageCoefficient）杠杆调整原则（LeverageAdjustment Principle）十、运筹学术语术语术语术语术语运筹学 (Operations Research)决策 (Decision)决策变量 (DecisionVariable)目标函数 (ObjectiveFunction)约束条件 (Constraint)线性规划 (Linear Programming)图形法 (GraphicalMethod)单纯形法 (SimplexMethod)对偶理论 (DualityTheory)敏感性分析 (SensitivityAnalysis)整数规划 (Integer Programming)分支定界法 (Branch andBound Method)割平面法 (CuttingPlane Method)隐枚举法 (ImplicitEnumeration Method)0-1规划 (0-1Programming)非线性规划 (Nonlinear Programming)拉格朗日乘子法(Lagrange MultiplierMethod)KKT条件 (KKTCondition)梯度法 (GradientMethod)牛顿法 (Newton Method)动态规划 (Dynamic Programming)阶段 (Stage)状态 (State)决策 (Decision)最优值函数 (OptimalValue Function)贝尔曼方程 (BellmanEquation)网络优化 (NetworkOptimization)关键路径法 (CriticalPath Method)最短路问题 (ShortestPath Problem)最小生成树问题(Minimum Spanning TreeProblem)最大流问题 (Maximum Flow Problem)最小费用流问题(Minimum Cost FlowProblem)匹配问题 (MatchingProblem)背包问题 (KnapsackProblem)指派问题 (AssignmentProblem)非线性整数规划（Nonlinear Integer Programming）分数规划（FractionalProgramming）凸规划（ConvexProgramming）目标规划（GoalProgramming）多目标规划（Multi-objective Programming）随机规划（Stochastic Programming）鲁棒优化（RobustOptimization）参数规划（ParametricProgramming）可行方向法（FeasibleDirection Method）序列二次规划（Sequential QuadraticProgramming）队列论（QueueingTheory）到达过程（ArrivalProcess）服务过程（ServiceProcess）排队系统（QueueingSystem）排队模型（QueueingModel）M/M/1模型（M/M/1Model）M/M/c模型（M/M/cModel）M/G/1模型（M/G/1Model）G/M/1模型（G/M/1Model）排队长度（QueueLength）平均排队时间（Average Queueing Time）平均服务时间（AverageService Time）到达率（ArrivalRate）服务率（ServiceRate）利用率（UtilizationRate）十一、市场营销术语术语术语术语术语市场营销 (Marketing)市场营销管理(MarketingManagement)市场营销环境(MarketingEnvironment)市场营销计划(Marketing Plan)市场营销组合 (MarketingMix)市场 (Market)市场需求 (MarketDemand)市场细分 (MarketSegmentation)市场定位 (MarketPositioning)市场目标 (MarketTargeting)消费者行为 (ConsumerBehavior)消费者需求 (ConsumerNeed)消费者动机 (ConsumerMotivation)消费者态度(Consumer Attitude)消费者满意度 (ConsumerSatisfaction)产品 (Product)产品生命周期 (ProductLife Cycle)产品创新 (ProductInnovation)产品差异化 (ProductDifferentiation)产品定价 (Product Pricing)价格 (Price)价格策略 (PricingStrategy)价格弹性 (PriceElasticity)价格歧视 (PriceDiscrimination)价格竞争 (PriceCompetition)促销 (Promotion)促销策略 (PromotionStrategy)促销组合 (PromotionMix)广告 (Advertising)公关 (Public Relations)销售促进（Sales Promotion）个人销售（PersonalSelling）直接营销（DirectMarketing）网络营销（InternetMarketing）社会媒体营销（SocialMedia Marketing）分销（Distribution）分销渠道（DistributionChannel）分销策略（DistributionStrategy）物流（Logistics）运输（Transportation）库存管理（Inventory Management）订货量（OrderQuantity）经济批量（EconomicBatch Quantity）订货点（ReorderPoint）安全库存（Safety Stock）市场调研（Market Research）调研目的（ResearchObjective）调研方法（ResearchMethod）调研设计（ResearchDesign）调研样本（ResearchSample）数据收集（Data Collection）数据分析（DataAnalysis）数据呈现（DataPresentation）调研报告（ResearchReport）调研误差（ResearchError）十二、经济法术语术语术语术语术语经济法 (Economic Law)经济活动 (EconomicActivity)经济主体 (EconomicSubject)经济权利 (EconomicRight)经济责任 (EconomicResponsibility)经济法律关系 (Economic Legal Relationship)经济合同 (EconomicContract)经济纠纷 (EconomicDispute)经济诉讼 (EconomicLitigation)经济仲裁 (EconomicArbitration)民商事法律体系 (Civiland Commercial LegalSystem)民法典 (Civil Code)商法典 (CommercialCode)合同法 (Contract Law)物权法 (Property Law)侵权责任法 (Tort LiabilityLaw)民事诉讼法 (CivilProcedure Law)商事诉讼法(CommercialProcedure Law)仲裁法 (Arbitration Law)消费者权益保护法（Consumer Rights andInterests Protection Law）公司法（CompanyLaw）合伙企业法（PartnershipEnterprise Law）独资企业法（SoleProprietorshipEnterprise Law）外商投资企业法（Foreign InvestmentEnterprise Law）公司治理（CorporateGovernance）股东（Shareholder）董事会（Board ofDirectors）监事会（Board ofSupervisors）高级管理人员（SeniorManagement）股东大会（Shareholders'Meeting）股份（Share）股权（StockRight）股票（Stock）股本（Capital Stock）股利（Dividend）债券（Bond）债权（Debt Right）债务（Debt）债务人（Debtor）债权人（Creditor）破产（Bankruptcy）破产程序（BankruptcyProcedure）破产申请（BankruptcyApplication）破产管理人（BankruptcyAdministrator）破产债权人会议（Bankruptcy Creditors'Meeting）十三、现代公司制概论术语术语术语术语术语现代公司制 (Modern Corporation System)公司 (Company)公司法人 (CorporateLegal Person)公司治理 (CorporateGovernance)公司社会责任 (CorporateSocial Responsibility)股份有限公司 (Joint-stock Company)有限责任公司 (LimitedLiability Company)股东 (Shareholder)股份 (Share)股权 (Stock Right)董事会 (Board of Directors)监事会 (Board ofSupervisors)高级管理人员 (SeniorManagement)股东大会(Shareholders'Meeting)公司章程 (Articles ofAssociation)注册资本 (RegisteredCapital)实收资本 (Paid-inCapital)资本公积 (CapitalReserve)盈余公积 (SurplusReserve)未分配利润 (RetainedEarnings)股利 (Dividend)股息率 (DividendRate)现金分红 (CashDividend)股票分红 (StockDividend)分红政策 (Dividend Policy)上市公司（Listed Company）发行股票（IssueStock）募集资金（RaiseFunds）首次公开募股（InitialPublic Offering）再融资（Refinancing）股票市场（Stock Market）证券交易所（StockExchange）证券监管机构（SecuritiesRegulatory Authority）证券法（SecuritiesLaw）证券合同（SecuritiesContract）股票价格（StockPrice）股票指数（StockIndex）市盈率（Price-earningsRatio）市净率（Price-bookRatio）市场效率（MarketEfficiency）投资者保护（Investor Protection）信息披露（InformationDisclosure）内幕交易（InsiderTrading）操纵市场（MarketManipulation）证券欺诈（SecuritiesFraud）十四、经营管理术语术语术语术语术语经营管理 (Business Management)经营目标 (BusinessObjective)经营策略 (BusinessStrategy)经营模式 (BusinessModel)经营效率 (BusinessEfficiency)经营效果 (Business Effectiveness)经营创新 (BusinessInnovation)经营风险 (BusinessRisk)经营伦理 (BusinessEthics)经营文化 (BusinessCulture)组织 (Organization)组织结构(OrganizationalStructure)组织设计(OrganizationalDesign)组织变革 (OrganizationalChange)组织发展 (OrganizationalDevelopment)协调 (Coordination)协调机制 (CoordinationMechanism)协调原则(Coordination协调方法 (CoordinationMethod)协调技巧 (CoordinationSkill)Principle)控制 (Control)控制系统 (ControlSystem)控制过程 (ControlProcess)控制标准 (ControlStandard)控制反馈 (ControlFeedback)激励（Motivation）激励理论（MotivationTheory）激励因素（MotivationFactor）激励方法（MotivationMethod）激励机制（MotivationMechanism）资源（Resource）物质资源（MaterialResource）人力资源（HumanResource）财务资源（FinancialResource）信息资源（InformationResource）活动（Activity）生产活动（ProductionActivity）销售活动（SalesActivity）采购活动（PurchasingActivity）研发活动（Research andDevelopment Activity）目标（Objective）目标管理（ObjectiveManagement）目标设定（ObjectiveSetting）目标分解（ObjectiveDecomposition）目标评价（ObjectiveEvaluation）十五、公司金融术语术语术语术语术语公司金融 (CorporateFinance)投资决策 (InvestmentDecision)融资决策 (FinancingDecision)分红决策 (DividendDecision)资本结构 (CapitalStructure)资本成本 (CapitalCost)资本预算 (Capital Budget)现金流量 (Cash Flow)净现值 (Net PresentValue)内部收益率 (InternalRate of Return)敏感性分析(Sensitivity Analysis)风险分析 (Risk Analysis)投资组合理论 (PortfolioTheory)资本资产定价模型(Capital Asset PricingModel)证券市场线 (SecurityMarket Line)贝塔系数（Beta Coefficient）无风险利率（Risk-freeRate）市场风险溢价（MarketRisk Premium）资本市场线（CapitalMarket Line）有效边界（EfficientFrontier）杠杆效应（LeverageEffect）操作杠杆系数（OperatingLeverage Coefficient）财务杠杆系数（Financial LeverageCoefficient）综合杠杆系数（Combined LeverageCoefficient）杠杆调整原则（Leverage AdjustmentPrinciple）股权融资（Equity Financing）债务融资（DebtFinancing）权益融资（Quasi-equity Financing）混合融资（HybridFinancing）转换债券（ConvertibleBond）可赎回债券（Redeemable Bond）可交换债券（Exchangeable Bond）优先股（PreferredStock）可转换优先股（Convertible PreferredStock）权证（Warrant）十六、人力资源管理术语术语术语术语术语人力资源管理 (Human Resource Management)人力资源规划 (HumanResource Planning)人力资源分析 (HumanResource Analysis)人力资源需求 (HumanResource Demand)人力资源供给 (HumanResource Supply)招聘 (Recruitment)招聘渠道 (RecruitmentChannel)招聘广告 (RecruitmentAdvertisement)招聘成本 (RecruitmentCost)招聘效果 (RecruitmentEffectiveness)选拔 (Selection)选拔方法 (SelectionMethod)选拔标准 (SelectionCriterion)选拔工具 (SelectionTool)选拔过程 (SelectionProcess)培训 (Training)培训需求分析 (TrainingNeeds Analysis)培训目标 (TrainingObjective)培训内容 (TrainingContent)培训方法 (TrainingMethod)培训评估（Training Evaluation）培训效果（TrainingEffectiveness）培训反馈（TrainingFeedback）培训转移（TrainingTransfer）培训成本（TrainingCost）术语术语术语术语术语评估（Performance Appraisal）评估目的（PerformanceAppraisal Purpose）评估标准（PerformanceAppraisal Criterion）评估方法（PerformanceAppraisal Method）评估结果（PerformanceAppraisal Result）激励（Motivation）激励理论（MotivationTheory）激励因素（MotivationFactor）激励方法（MotivationMethod）激励机制（MotivationMechanism）薪酬（Compensation）薪酬结构（CompensationStructure）薪酬水平（CompensationLevel）薪酬调整（CompensationAdjustment）薪酬管理（CompensationManagement）十七、企业战略管理术语术语术语术语术语企业战略管理(Corporate Strategy Management)战略 (Strategy)战略管理过程(Strategy ManagementProcess)战略分析 (StrategyAnalysis)战略制定 (StrategyFormulation)战略实施 (Strategy Implementation)战略评估 (StrategyEvaluation)战略控制 (StrategyControl)战略调整 (StrategyAdjustment)战略创新 (StrategyInnovation)环境分析(Environmental Analysis)宏观环境分析 (Macro-environmentalAnalysis)行业环境分析 (IndustryEnvironmentalAnalysis)微观环境分析 (Micro-environmental Analysis)PEST分析法（PESTAnalysis Method）波特五力模型（Porter's Five Forces Model）SWOT分析法（SWOT AnalysisMethod）VRIO分析法（VRIOAnalysis Method）价值链分析法（ValueChain Analysis Method）核心竞争力分析法（Core CompetenceAnalysis Method）目标管理（Objective Management）SMART原则（SMART Principle）平衡计分卡（BalancedScorecard）关键绩效指标（KeyPerformance Indicator）目标层次结构（ObjectiveHierarchy）战略选择（StrategyChoice）战略类型（StrategyType）成本领先战略（CostLeadership Strategy）差异化战略（DifferentiationStrategy）聚焦战略（FocusStrategy）集团化战略（Diversification Strategy）垂直一体化战略（Vertical IntegrationStrategy）水平一体化战略（HorizontalIntegration Strategy）国际化战略（InternationalizationStrategy）蓝海战略（Blue OceanStrategy）。
国际会计准则中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。
在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。
会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。
随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。
然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。
由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。
近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。
译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。
但是会计准则毕竟是经济发展对会计规范提出的客观要求。
它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。
而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。
保险专业英语常用词汇
保险专业英语常用词汇集团文件发布号：（9816-UATWW-MWUB-WUNN-INNUL-DQQTY-保险英语，保险词汇共享：acceptancepolicy英文翻译：核保政策accountingperiod英文翻译：结算期aggregatelimit英文翻译：累积限额aggregatedloss英文翻译：累积损失antiselection英文翻译：逆选择ART(AlternativeRiskTransfer)英文翻译：新型风险转移balance所欠款项barrages堰坝captivepools自保组合catastropherisk巨灾风险ceidingcompany分出公司cessionlimit分保限额claim-prone容易出险claimsassistance理赔协助cleancut结清方式coinsurance共保commencementandtermination 起讫cover承保4保险英语词汇翻译险种及险别险种healthinsurance疾病保险，健康保险sicknessinsurance疾病保险insuranceduringaperiodofillness疾病保险insuranceformedicalcare医疗保险"majormedical"insurancepolicy巨额医药费保险lifeinsurance人寿保险endowmentinsurance养老保险insuranceonlastsurvivor长寿保险socialinsurance社会保险personalpropertyinsurance个人财产保险insuranceofcontents家庭财产保险险别AllRisks一切险riskofbreakage破碎险riskofclashing碰损险riskofrust生锈险riskofhookdamage钩损险riskofcontamination(tainting)污染险cover责任额depositpremium预付保费destroyed毁坏earthcaves土坏房屋EPAeventlimit事件限额exgratiapayments通融赔款excessloss超额赔款exclusion除外责任exposedareas风险承受区域facultativereinsurance临时分保faultzone断层区finiterisk有限制的风险flashfloods骤发洪水floodingofrivers洪水泛滥framestructure框架结构fullcoverage全额承保fullinsurancevalue足额保险价值fullliability全部责任GeophysicsInstitute地球物理研究所GNPI总净保费收入insuranceagainsttotallossonly(TLO)全损险riskofdeterioration变质险riskofpackingbreakage包装破裂险riskofinherentvice内在缺陷险riskofnormalloss(naturalloss)途耗或自然损耗险riskofspontaneouscombustion自然险riskofcontingentimportduty进口关税险insuranceagainstwarrisk战争险AirTransportationCargoWarRisk航空运输战争险overlandTransportationInsuranceWarRisk陆上运输战争险insuranceagainststrike,riotandcivilcommotion(SRCC)罢工，暴民变险insuranceagainstextraneousrisks,insuranceagainstadditiona 附加险riskoftheft,pilferageandnondelivery(TPND)盗窃提货不着险riskoffreshand/ofrainwaterdamage(wetting)淡水雨淋险riskofleakage渗漏险riskofshortageinweight/quantity短量险riskofsweatingand/orheating受潮受热险5保险英语翻译riskofbadodour(changeofflavour)恶味险，变味险riskofmould发霉险ondeckrisk舱面险6保险英语翻译hailstorm雹暴heavydamage严重破坏hollowbrickwall空斗砖结构hourclause小时条款hurricane飓风individuallosses单一损失insurability可保性insuredlosses保险损失intensity烈度layering层次lessexposed损失可能性小liability责任lightdamage轻度破坏lineslips分保条loading附加费lossoccurrence损失发生lossoccurringbasis损失发生基础lossparticipation分担损失losssettlement损失赔付magnitude震级maliciousdamage恶意损害moderatedamage中度破坏multi-storybuilding多层建建保险业词汇Termsusedininsuranceindustry accident意外事故险actuarialmethod精算法AdvanceLossProfits(ALOP)预期利润损失险，利损险Advanceprofit预期利润broker经纪人BusinessInterruptionInsurance(BI) 营业中断险captive自保公司casualty意外伤害险catastrophe巨灾险cedingcompany分出公司claim筑MunichRe慕尼黑再netretainedlines净自留额netretainedlosses损失净自赔额noprofitcommission无纯益风险non-proportionalreinsurance 非比例再保险notification告知object标的obligatoryreinsurance固定分保originaldeductibles原始免赔额originalrate原始费率paid-upcapital已付资本peakaccelerator峰值加速度peril危险PICCRe中保再placement安排PML可能最大损失policyholder保单持有者pool共保组合portfolioentry未满期责任的出帐索赔claimsettlement理赔combinedratio综合赔付率ConsequentialLoss(CL)7保险英语翻译，保险专业词汇。
ACCA F7知识要点汇总(精简版)
1)Probable ‐ Provision 的金额‐它自己可偿还的金额)
* Provision具体事项要以Provision Table的形式在
2)Possible ‐ CL ‐ disclose 3) Law suit ‐ 按照solicitor意见取最有可能的情况来判断，以此 Notes披露。
Policy转变：1)会改变报 告呈现形式；2)需要追 溯，改变过往报告保持
1) At R: HC= Price/production cost + Carrige inwards Production cost = DM,DL,depreciation,factory supervisors wage,storage(RM,WIP)... Based on normal capacity→normal/standard costing 2) After R: NRV(FV less cost to sell) 举例： Accounting Policy: 1) FIFO or AVCO; 2) Cost model or FV model Accounting estimate: 折旧年限从10年改为5年
*** 不能可靠计量成本的，则不能计提任何利润，COS按实际 70
数值，Revenue=COS,无PL。
Cash received=68→Dr Cash 68, Cr T/R 68
** 假设第一年盈利，第二年重复第一年的步骤；
** 假设第一年亏损，第二年不用再确认新的loss，CC直接转到
资金流向: Bank→Plant Plant→CC CC→GADFC GADFC+Profit→T/R T/R→Bank
△
2) Deduct the grand from the cost of the NCA that it finances
财务术语的中英对照
财务术语的中英对照 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air<I>frame</I> （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 <I>frame</I>work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 <I>frame</I>work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 <I>frame</I>works（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 <I>function</I>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 <I>function</I>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。
保险业常见的英语单词
acceptance policy 英文翻译：核保政策accounting period 英文翻译：结算期aggregate limit 英文翻译：累积限额aggregated loss 英文翻译：累积损失antiselection 英文翻译：逆选择ART (Alternative Risk Transfer)英文翻译：新型风险转移balance 所欠款项barrages 堰坝captive pools 自保组合catastrophe risk 巨灾风险ceiding company 分出公司cession limit 分保限额claim-prone 容易出险claims assistance 理赔协助clean cut 结清方式coinsurance 共保commencement and termination 起讫cover 承保cover 责任额deposit premium 预付保费destroyed 毁坏earth caves 土坏房屋EPAevent limit 事件限额ex gratia payments 通融赔款excess loss 超额赔款exclusion 除外责任exposed areas 风险承受区域facultative reinsurance 临时分保fault zone 断层区finite risk 有限制的风险flash floods 骤发洪水flooding of rivers 洪水泛滥frame structure 框架结构full coverage 全额承保full insurance value 足额保险价值full liability 全部责任Geophysics Institute 地球物理研究所GNPI 总净保费收入hailstorm 雹暴heavy damage 严重破坏hollow brick wall 空斗砖结构hour clause 小时条款hurricane 飓风individual losses 单一损失insurability 可保性insured losses 保险损失intensity 烈度layering 层次less exposed 损失可能性小liability 责任light damage 轻度破坏line slips 分保条loading 附加费loss occurrence 损失发生loss occurring basis 损失发生基础loss participation 分担损失loss settlement 损失赔付magnitude 震级malicious damage 恶意损害moderate damage 中度破坏multi-story building 多层建建筑Munich Re 慕尼黑再net retained lines 净自留额net retained losses 损失净自赔额no profit commission 无纯益风险non-proportional reinsurance 非比例再保险notification 告知object 标的obligatory reinsurance 固定分保original deductibles 原始免赔额original rate 原始费率paid-up capital 已付资本peak accelerator 峰值加速度peril 危险PICC Re 中保再placement 安排PML 可能最大损失policyholder 保单持有者pool 共保组合portfolio entry 未满期责任的出帐portfolio outgo 未满期责任的入帐premium 保费previous losses 既往损失priority 分保自留额priority 自付责任3保险英语词汇表proportional reinsurance 比例再保险rainstorm 雨暴rating 费率reinforced concrete building 钢筋混凝土建筑reinstatement 恢复保额reinsured 分出公司reinsurer 再保险人retention 自留额retention areas 滞洪区return period 重现期revoke license 吊销营业执照seaquake 海震second event cover 第二事件承保securitization 证券化seismic demage 震害set-off 抵销shear wall structure 剪力墙结构single 险位超赔spread loss 分散风险stop loss 赔付率超赔storm surges 风暴潮susceptibility of goods to water 易受水浸性tarrif 费率表TG 拐点周期tidal wave 海啸topographic map 地形图tornado 龙卷风total sum insured 总保额treaty-limits 合约限额tube structure 筒体结构underwriting policy 承保政策windstorm 风暴2保险英语词汇翻译hour clause 小时条款hurricane 飓风individual losses 单一损失insurability 可保性insured losses 保险损失intensity 烈度layering 层次less exposed 损失可能性小liability 责任light damage 轻度破坏line slips 分保条loading 附加费loss occurrence 损失发生loss occurring basis 损失发生基础loss participation 分担损失loss settlement 损失赔付magnitude 震级malicious damage 恶意损害moderate damage 中度破坏multi-story building 多层建建筑Munich Re 慕尼黑再net retained lines 净自留额net retained losses 损失净自赔额no profit commission 无纯益风险non-proportional reinsurance 非比例再保险notification 告知object 标的obligatory reinsurance 固定分保original deductibles 原始免赔额original rate 原始费率paid-up capital 已付资本peak accelerator 峰值加速度peril 危险PICC Re 中保再placement 安排PML 可能最大损失policyholder 保单持有者pool 共保组合portfolio entry 未满期责任的出帐portfolio outgo 未满期责任的入帐premium 保费previous losses 既往损失priority 分保自留额priority 自付责任3保险词汇翻译proportional reinsurance 比例再保险rainstorm 雨暴rating 费率reinforced concrete building 钢筋混凝土建筑reinstatement 恢复保额reinsured 分出公司reinsurer 再保险人retention 自留额retention areas 滞洪区return period 重现期revoke license 吊销营业执照seaquake 海震second event cover 第二事件承保securitization 证券化seismic demage 震害set-off 抵销shear wall structure 剪力墙结构single 险位超赔spread loss 分散风险stop loss 赔付率超赔storm surges 风暴潮susceptibility of goods to water 易受水浸性tarrif 费率表TG 拐点周期tidal wave 海啸topographic map 地形图tornado 龙卷风total sum insured 总保额treaty-limits 合约限额tube structure 筒体结构underwriting policy 承保政策windstorm 风暴4保险英语词汇翻译险种及险别险种health insurance 疾病保险，健康保险sickness insurance 疾病保险insurance during a period of illness 疾病保险insurance for medical care 医疗保险"major medical" insurance policy 巨额医药费保险life insurance 人寿保险endowment insurance 养老保险insurance on last survivor 长寿保险social insurance 社会保险personal property insurance 个人财产保险insurance of contents 家庭财产保险险别Free from Particular Average（F.P.A.）平安险With Particular Average （W.P.A.）水渍险All Risks 一切险risk of breakage 破碎险risk of clashing 碰损险risk of rust 生锈险risk of hook damage 钩损险risk of contamination (tainting) 污染险insurance against total loss only (TLO) 全损险risk of deterioration 变质险risk of packing breakage 包装破裂险risk of inherent vice 内在缺陷险risk of normal loss (natural loss) 途耗或自然损耗险risk of spontaneous combustion 自然险risk of contingent import duty 进口关税险insurance against war risk 战争险Air Transportation Cargo War Risk 航空运输战争险overland Transportation Insurance War Risk 陆上运输战争险insurance against strike, riot and civil commotion (SRCC) 罢工，暴动，民变险insurance against extraneous risks, insurance against additional risks 附加险risk of theft, pilferage and nondelivery (TPND) 盗窃提货不着险risk of fresh and/of rain water damage(wetting) 淡水雨淋险risk of leakage 渗漏险risk of shortage in weight/quantity 短量险risk of sweating and/or heating 受潮受热险5保险英语翻译risk of bad odour(change of flavour) 恶味险，变味险risk of mould 发霉险on deck risk 舱面险6保险英语翻译保险业词汇Terms used in insurance industryaccident意外事故险actuarial method精算法Advance Loss Profits (ALOP)预期利润损失险，利损险Advance profit预期利润broker经纪人Business Interruption Insurance (BI)营业中断险captive自保公司casualty意外伤害险catastrophe巨灾险ceding company分出公司claim索赔claim settlement理赔combined ratio综合赔付率Consequential Loss (CL)7保险英语翻译，保险专业词汇。
会计100个经典术语
会计100个经典术语1. 资产 (Assets)2. 负债 (Liabilities)3. 所有者权益 (Owner's Equity)4. 收入 (Revenue)5. 成本 (Cost)6. 费用 (Expense)7. 利润 (Profit)8. 损失 (Loss)9. 资产负债表 (Balance Sheet)10. 利润表 (Income Statement)11. 现金流量表 (Cash Flow Statement)12. 会计准则 (Accounting Standards)13. 会计周期 (Accounting Period)14. 会计师 (Accountant)15. 会计政策 (Accounting Policy)16. 应收账款 (Accounts Receivable)17. 应付账款 (Accounts Payable)18. 固定资产 (Fixed Assets)19. 流动资产 (Current Assets)20. 非流动资产 (Non-current Assets)21. 流动负债 (Current Liabilities)22. 非流动负债 (Non-current Liabilities)23. 净资产 (Net Assets)24. 财务报表 (Financial Statements)25. 会计核算 (Accounting Entries)26. 会计凭证 (Accounting Vouchers)27. 折旧 (Depreciation)28. 摊销 (Amortization)29. 财务分析 (Financial Analysis)30. 资产负债率 (Debt-to-Asset Ratio)31. 流动比率 (Current Ratio)32. 速动比率 (Quick Ratio)33. 库存周转率 (Inventory Turnover Ratio)34. 资产周转率 (Asset Turnover Ratio)35. 财务杠杆 (Financial Leverage)36. 费用率 (Expense Ratio)37. 毛利率 (Gross Margin)38. 净利率 (Net Profit Margin)39. 资本回报率 (Return on Capital)40. 货币资金 (Cash and Cash Equivalents)41. 存货 (Inventory)42. 预付款项 (Prepaid Expenses)43. 预收账款 (Advance Payments)44. 长期负债 (Long-term Liabilities)45. 股东权益 (Shareholder's Equity)46. 借方 (Debit)47. 贷方 (Credit)48. 冲销 (Reversal)49. 会计周期末调整 (Year-end Adjustments)50. 费用分配 (Expense Allocation)51. 现金流量 (Cash Flow)52. 投资回报率 (Return on Investment)53. 公允价值 (Fair Value)54. 非货币交换 (Non-monetary Exchange)55. 税前利润 (Pre-tax Profit)56. 税后利润 (Post-tax Profit)57. 会计估计 (Accounting Estimates)58. 会计政策变更 (Accounting Policy Change)59. 经济利益 (Economic Benefits)60. 盈余公积 (Surplus Reserves)61. 应纳税所得额 (Taxable Income)62. 递延所得税资产 (Deferred Tax Assets)63. 递延所得税负债 (Deferred Tax Liabilities)64. 原始成本 (Historical Cost)65. 公允价值计量 (Fair Value Measurement)66. 资本支出 (Capital Expenditure)67. 资本结构 (Capital Structure)68. 净现金流量 (Net Cash Flow)69. 现金流量配比 (Cash Flow Matching)70. 现金流量敏感性 (Cash Flow Sensitivity)71. 会计信息系统 (Accounting Information System)72. 现金流量分析 (Cash Flow Analysis)73. 利息费用 (Interest Expense)74. 资本回报率 (Return on Equity)75. 资本成本 (Cost of Capital)76. 净现值 (Net Present Value)77. 内部收益率 (Internal Rate of Return)78. 风险管理 (Risk Management)79. 资产管理 (Asset Management)80. 财务报表分析 (Financial Statement Analysis)81. 会计记录 (Accounting Records)82. 会计原则 (Accounting Principles)83. 财务报表分析 (Financial Statement Analysis)84. 会计期间 (Accounting Period)85. 会计师事务所 (Accounting Firm)86. 会计政策变更 (Accounting Policy Change)87. 会计信息披露 (Accounting Disclosure)88. 经济事项 (Economic Events)89. 财务报表分析 (Financial Statement Analysis)90. 财务风险 (Financial Risk)91. 财务报表分析 (Financial Statement Analysis)92. 会计估计 (Accounting Estimate)93. 经济利益 (Economic Benefit)94. 财务报表分析 (Financial Statement Analysis)95. 会计周期 (Accounting Cycle)96. 资产负债表 (Balance Sheet)97. 利润表 (Income Statement)98. 现金流量表 (Cash Flow Statement)99. 会计准则 (Accounting Standards)100. 会计主体 (Accounting Entity)。
中美的会计准则制度差异英语作文
中美的会计准则制度差异英语作文The Divergence of Accounting Standards between China and the United StatesAccounting standards play a pivotal role in the financial reporting and decision-making processes of organizations worldwide. As the two largest economies, China and the United States have developed distinct accounting systems that reflect their unique economic, legal, and cultural environments. Understanding the differences between these accounting standards is crucial for companies operating in both countries, as well as for investors and stakeholders seeking to navigate the complexities of cross-border financial reporting.One of the primary distinctions between Chinese and US accounting standards lies in their underlying conceptual frameworks. The Chinese Accounting Standards (CAS) are heavily influenced by the country's socialist market economy and the role of the government in economic affairs. The CAS emphasize the importance of state-owned enterprises and the need to align accounting practices with the broader policy objectives of the Chinese government. In contrast, the US Generally Accepted Accounting Principles (US GAAP) are rooted in a more market-oriented approach, with a focus onproviding transparent and decision-useful information to investors and creditors.Another key difference between the two accounting systems is the level of detail and specificity in their standards. The CAS tend to be more principle-based, allowing for greater flexibility in interpretation and application. This approach is intended to accommodate the diverse range of industries and business models present in the Chinese economy. In contrast, US GAAP is known for its comprehensive and rule-based nature, with detailed guidance on a wide range of accounting transactions and events.One area where the divergence between CAS and US GAAP is particularly pronounced is in the treatment of asset valuation. The CAS generally favor a more conservative approach, emphasizing historical cost and the importance of asset impairment. This is in contrast to the US GAAP, which places greater emphasis on fair value accounting and the use of market-based measures to value assets.Another significant difference lies in the reporting of financial instruments. The CAS follow a more rules-based approach, with specific guidelines for the classification and measurement of financial instruments. US GAAP, on the other hand, relies more on a principles-based framework that allows for greater flexibility in the treatment of these complex financial instruments.The approach to revenue recognition is another area where the two accounting systems differ. The CAS focus on the timing of cash receipts, while US GAAP places greater emphasis on the transfer of control and the satisfaction of performance obligations. This distinction can have significant implications for the timing and recognition of revenue, particularly in industries with complex or long-term contracts.The treatment of government grants and subsidies also varies between the CAS and US GAAP. The CAS typically recognize government assistance as income, while US GAAP often requires the offsetting of such grants against the related expenses or assets.These divergences in accounting standards can create challenges for companies operating in both the Chinese and US markets. Firms must navigate the complexities of preparing financial statements that comply with the requirements of both systems, often leading to the need for reconciliations and adjustments. This can increase the administrative burden and the risk of misunderstandings or errors in financial reporting.Furthermore, the differences in accounting standards can impact the comparability of financial information across borders, making it more difficult for investors and analysts to evaluate and compare theperformance of companies operating in China and the United States. This can lead to challenges in capital allocation and investment decision-making.To address these challenges, efforts have been made to harmonize the accounting standards between China and the United States. The convergence of CAS and US GAAP has been an ongoing process, with both countries working to align their standards and improve the comparability of financial information. However, the pace of convergence has been gradual, and significant differences still remain, reflecting the unique economic and regulatory environments of the two countries.In conclusion, the divergence of accounting standards between China and the United States is a complex and multifaceted issue. The differences in conceptual frameworks, level of detail, asset valuation, financial instrument reporting, revenue recognition, and government grant treatment all contribute to the challenges faced by companies and investors operating in both markets. While efforts are underway to harmonize these standards, the continued existence of these divergences highlights the importance of understanding and navigating the nuances of the two accounting systems. As the global economy becomes increasingly interconnected, the need for greater convergence and alignment of accounting standards will only become more pressing, underscoring the importance of ongoingcollaboration and cooperation between China and the United States in this critical domain.。
公司财务制度的英语
公司财务制度的英语IntroductionOur company is committed to maintaining high standards of financial management and transparency. To achieve this, we have established a comprehensive set of financial policies and procedures to guide our employees in carrying out their financial responsibilities. These policies and procedures are designed to ensure the accuracy, efficiency, and integrity of our financial operations.1. Accounting PrinciplesOur company follows generally accepted accounting principles (GAAP) in the preparation of financial statements. This includes the accrual basis of accounting, which requires revenues and expenses to be recorded in the period they are earned or incurred, regardless of when cash is received or paid. Additionally, our financial statements are prepared in accordance with international financial reporting standards (IFRS) to ensure consistency and comparability.2. Budgeting and PlanningOur company prepares annual operating budgets that outline projected revenues, expenses, and cash flows for the upcoming fiscal year. These budgets are developed in collaboration with department heads and are approved by senior management before being finalized. Throughout the year, actual financial results are compared against budgeted amounts to monitor performance and identify variances that may require corrective action.3. Cash ManagementOur company maintains strict controls over cash receipts and disbursements to prevent unauthorized transactions and minimize the risk of fraud. All cash transactions are recorded promptly and accurately, and cash balances are reconciled regularly to ensure accuracy. Surplus cash is invested in short-term, low-risk instruments to earn a return while maintaining liquidity.4. Accounts Receivable and Accounts PayableOur company has policies and procedures in place to manage accounts receivable and accounts payable efficiently. Invoices are issued promptly to customers, and collection efforts are made on delinquent accounts to minimize bad debt losses. On the accounts payable side, invoices are processed promptly, and payments are made in accordance with vendor terms to avoid late fees and maintain good relationships with suppliers.5. Financial ReportingOur company prepares monthly, quarterly, and annual financial reports to provide management with timely and accurate information on the company's financial performance.These reports include income statements, balance sheets, cash flow statements, and other relevant financial metrics. In addition, our company discloses financial information to external stakeholders, such as investors and regulators, in accordance with legal and regulatory requirements.6. Internal ControlsOur company has established a system of internal controls to safeguard company assets, ensure the reliability of financial reporting, and compliance with laws and regulations. Key controls include segregation of duties, authorization procedures, physical safeguards, and regular independent audits. Employees are required to adhere to these controls to prevent errors and fraud.7. Employee Expense ReimbursementOur company has a policy in place for reimbursing employees for business-related expenses incurred on behalf of the company. Employees are required to submit expense reports with supporting documentation, such as receipts and invoices, for review and approval by their supervisor. Reimbursements are processed promptly in accordance with company policy and IRS guidelines.8. Travel and Entertainment ExpensesOur company has guidelines for managing travel and entertainment expenses to ensure that expenses are reasonable, necessary, and properly documented. Employees are expected to adhere to these guidelines when traveling on behalf of the company or entertaining clients. Expenses that do not comply with company policy may be disallowed or subject to reimbursement by the employee.9. Fraud Prevention and DetectionOur company takes fraud prevention and detection seriously and has implemented measures to reduce the risk of fraud. These measures include background checks on employees, regular monitoring of financial transactions, and a confidential hotline for reporting suspected fraudulent activities. Employees are encouraged to report any concerns or suspicious activities to management promptly.ConclusionOur company's financial policies and procedures are designed to promote transparency, accuracy, and integrity in our financial operations. By adhering to these policies, we can ensure that our company's financial statements are reliable and that our assets are adequately protected. Employees are expected to familiarize themselves with these policies and procedures and to adhere to them in the course of their duties. Compliance with these policies is essential to maintaining the trust and confidence of our stakeholders and ensuring the long-term success of our company.。
会计相关政策
会计相关政策1. 引言会计是一门重要的商业活动，它涉及到组织、记录和报告财务信息的过程。
为了确保会计信息的准确性和可靠性，各国都制定了一系列会计相关政策。
这些政策旨在规范企业的财务报告，提供透明度和可比性，以便投资者、债权人和其他利益相关者能够做出明智的决策。
本文将详细介绍一些与会计相关的政策，包括财务报告准则、税收政策、合并与收购等内容。
2. 财务报告准则财务报告准则是规范企业财务报告内容和格式的指导方针。
不同国家采用了不同的财务报告准则，其中最为常见的包括国际财务报告准则(IFRS)和美国通用会计准则(GAAP)。
IFRS是由国际会计准则委员会(IASB)制定的一套全球通用的财务报告准则。
它强调信息披露、公允价值计量和整体表达等原则，以提高全球投资者对企业财务状况和业绩的了解和比较。
GAAP是美国会计准则，由美国财务会计准则委员会(FASB)制定。
它与IFRS有一些差异，但基本原则相似。
GAAP强调历史成本计量、实体概念和稳定性原则，以提供稳定和可比的财务信息。
不同国家选择采用不同的财务报告准则主要是由于法律、文化和经济环境等因素的影响。
然而，随着全球化的发展，越来越多的国家倾向于采用IFRS作为其财务报告准则。
3. 税收政策税收政策对企业会计产生重要影响。
不同国家制定了各自的税法和税收政策，以规范企业纳税行为并调节经济活动。
税收政策涉及到企业所得税、增值税、个人所得税等各种类型的税收。
它们对企业财务报告产生直接影响，需要在财务报表中充分披露纳税信息并准确计算相关税款。
此外，一些国家还鼓励企业通过提供特殊优惠措施来促进特定行业或地区的发展。
这些优惠政策可能包括减免税收、税收抵免和税收补贴等，对企业的财务状况和业绩产生积极影响。
4. 合并与收购合并与收购是企业之间常见的一种战略行为。
它们对会计产生重要影响，需要遵守相应的会计政策。
在合并与收购过程中，企业需要进行资产评估、商誉计量和合并财务报告等工作。
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Accounting policy and accounting estimate
1. Accounting system:Accounting standard for Business Enterprise and Accounting system and other accounting standard.
2. Account period:1 JAN-31 DEC
3.Bookkeeping base currency:RMB
Foreign currency transaction should use the opening exchange rate of that period(the transaction happened period),and then convert into RMB,and the foreign currency will be valued at closing exchange rate
4.Accounting basis and valuation principle：accrual basis，historical cost。
5.Account receivable and bad debts：
5.1 因销售商品、产品、提供劳务等，应向购货单位或接受劳务单位收取的款项。
通常
按实际发生额计价入账。
5.2 recognition criteria of bad debts：对因债务人撤销、破产，依照法律清偿程序后确实
无法收回的应收款项；因债务人死亡，既无遗产可清偿，又无义务承担人，确实无法收回的应收款项；因债务人逾期未履行偿债义务并有确凿证据表明，确实无法收回的应收款项，按照公司管理权限批准核销。
5.3 Bad debts valuation method ：Allowance method。
5.4、Method to draw bad debt and the percentage。
应收帐款根据与每个客户达成的条款，逾期债务按一定帐龄长短与比例计提坏
账准备，具体如下：
账龄计提比例
逾期个月
逾期个月
逾期个月
逾期个月或以上
(六) 存货核算原则及计价方法：
1、取得和发出的计价方法：
日常核算取得时按实际成本计价；发出时按加权平均计价。
2、低值易耗品摊销方法：采用一次性转销法五五摊销法。
3、存货的盘存制度：采用永续盘存制。
4、存货跌价准备的计提方法：
期末，对存货进行全面清查后，按存货的成本与可变现净值孰低提取或调整存
货跌价准备。
存货跌价准备按存货的库龄计提存货跌价准备计提。
原材料成品与半成品
存货库龄
计提比例计提比例月
＞月
＞月
＞月
(七) 固定资产计价，折旧方法，预计使用年限和折旧率。
固定资产按实际成本或确定的价值计价。
其标准为企业使用期限超过一年的房屋、建筑物、机器、运输工具以及其他与生产、经营有关的设备、器具、工具等资产均应作为固定资产；为生产商品、提供劳务、出租或经营管理而持有的；且使用寿命超过一个会计年度的有形资产称为固定资产。
本企业固定资产采用直线法计提折旧，根据固定资产的类别、使用年限、预计残值率确定折旧率如下：
Classification预计使用年限预计净残值率
房屋建筑物20 5%
机器设备10 5%
为生产准备的工
5 5%
具，器皿
电子设备 3 5%
运输设备 4 5%
(八) 无形资产的核算方法、长期待摊费用核算方法、及其他资产核算方法：
1、无形资产取得的计价方法：按取得时的实际成本入账；自取得当月起，在预计受益
期内分期平均进行摊销。
2、Preliminary expenses written-off：在开始生产经营的当月按三年摊销计入损益。
3、其他长期待摊费用摊销方法：在受益期内
向创新型xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx平均摊销。
9.Accounting method of borrowing cost：
专门借款的辅助费用在所购建资产达到预定可使用状态前，予以资本化，若金额较小则直接计入当期损益。
普通借款的费用和不符合资本化规定的专门借款的借款费用，均计入发生当期损益。
(十) 收入确认原则：
1、销售商品：
公司已将商品所有权上的重要风险和报酬转移给买方；公司不再对该商品实施
继续管理权和实际控制权，与交易相关的经济利益能够流入企业；相关的收入
和成本能够可靠地计量时，确认营业收入的实现。
2、Render of service：
在同一年度内开始并完成的，在劳务已经提供，收到价款或取得收取价款的依
据时，确认劳务收入的实现；如劳务的开始和完成分属不同的会计年度，在
提供劳务交易的结果能够可靠估计的情况下，在资产负债表日按完工百分比法
确认相关的劳务收入。
Notes:1. 固定资产当月增加的不提折旧，从开始使用之次月计提折旧（房屋不论使用与否，从达到预定可使用状态之次月开始计提）。
当月减少的固定资产照提折旧。
2.使用价值在一年以上，单价在2000元以下的工具等计入低值易耗品，在领用时一次摊销所领用物品的价值的一半，待物品报废时摊销剩余的价值。
3.Valuation of inventory
a.raw materials=Opening +Purchased+freight-consumed
bWIP=产成品期初库存+本月入库产品成本（料，工，费）-本月销售产品成本（销售数量*每个产品的月末加权平均单价）
C.月末在产品成本=本月耗用的料工费成本-期初库存在产品成本
月末存货成本=原材料期末库存+产成品期末库存+在产品期末库存
4.存货跌价准备和坏账准备的计提期间和比率未定。