会计专业英文术语
会计工作专业英语术语
会计工作专业英语术语预算（budget）是以数量形式对未来做出的计划。
商业活动程序（business process）是在商务活动中为完成一定的任务而遵守的一系列步骤。
首席财务官（chief financial officer）是企业高层管理团队成员，负责为企业的计划、控制活动以及编制财务报告提供及时和相关的数据支持。
约束（constraint）是阻止企业和个人实现其目的的事项。
控制（control）是为实现企业目标，保证企业各部门有效运行而制定的程序并获得反馈的过程。
财务部长（controller）是企业高层管理团队成员，直接对首席财务官报告，负责向管理当局提供及时、相关的财务数据并编制财务报告。
控制活动（controlling）是确保企业计划贯彻执行以及根据客观情况的变化对计划进行必要修改的活动。
公司治理（corporate governance）是一种对公司进行指导和控制的系统。
如果公司治理结构能够有效运行，那么既可以推进管理者视公司利益为工作目标，又可以实现公司对管理者业绩的有效监督。
分权化管理（decentralization）是通过赋予各层管理者与其职责相对应的决策权实现公司决策权的分解。
指导与推进（directing and motivating）是调动员工按照公司计划进行日常经营的管理活动。
企业信息化系统(enterprise system) 是将企业全部数据整合在一个中央数据库，以便于全体员工使用的软件系统。
企业风险管理（enterprise risk management）是为实现企业目标，对企业所面临的风险进行确认、量度和采取措施防范的过程。
反馈（feedback）是会计报告和其他形式的报告帮助管理者进行业绩监督，以及使管理者着眼于未曾注意到的机会和问题。
财务会计（financial accounting）是为公司股东、债权人、和其他外部利益相关者提供会计信息的活动。
产成品（finished goods）是已经完工，但并未售出的产品。
会计专业术语中英文对照表.doc
会计专业术语中英文对照表ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金 /周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cashequivalents112 短期投资short-term investments1121短期投资- 股票short-term investments - stock1122 短期投资 - 短期票券 short-term investments - short-term notes and bills1123 短期投资 - 政府债券 short-term investments - government bonds1124 短期投资- 受益凭证short-term investments - beneficiary certificates1125 短期投资- 公司债short-term investments - corporate bonds1128短期投资- 其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts-notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款- 关系人 accountsreceivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts- accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款- 外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forwardex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款receivables - related parties 1188 其它应收款receivables - other -关系人other -其它other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2 、基金及长期投资funds and long-term investments131 基金 funds1311 偿债基金redemption fund (or sinking fund)1312改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowancefor excess of cost over market value of long-term investments3、固定资产property , plant, and equipment 141 土地 land1411 土地 land1418 土地 -重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物 land improvements1428 土地改良物 - 重估增值 land improvements - revaluation increments1429累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物 - 重估增值 buildings -revaluation increments1439累积折旧-房屋及建物accumulated depreciation - buildings144~146 机 ( 器 ) 具及设备machinery and equipment1441 机(器)具 machinery1448 机 ( 器 )具- 重估增值machinery - revaluation increments1449 累积折旧- 机 ( 器 ) 具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements 1521 租赁权益改良leasehold improvements1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneousproperty, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源- 重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权 trademarks1711 商标权trademarks172 专利权 patents1721 专利权patents173 特许权 franchise1731 特许权franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产 - 其它 other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bondissuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets 182 闲置资产idle assets1821 闲置资产idle assets184长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款 -关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐 -长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overduereceivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 - 出租资产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产- 其它miscellaneousassets - other二、负债 liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114短期借款- 业主short-term borrowings - owners2115短期借款- 员工short-term borrowings - employees2117 短期借款- 关系人short-termborrowings- related parties2118短期借款- 其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价d iscount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 2173 2174 2175 应付租金accrued rent payable应付利息accrued interest payable 应付营业税accrued VAT payable应付税捐- 其它accrued taxespayable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款- 外币forwardexchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项 advance receipts2261 预收货款sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款other advance receipts 227一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一营业周期内到期长期应付票据及款项 -关系人long-term notes and accountspayables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务 /保固负债 estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主 ( 股东 ) 往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable 2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款- 业主long-term loans payable - owners2325 长期借款- 员工long-term loans payable - employees2327 长期借款-关系人long-term loanspayable - related parties2328 长期借款- 其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities 2388 其它长期负债 -其它 other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债 - 其它 miscellaneous liabilities - other三、业主权益owners^ equity31 资本 capital311 资本（或股本）capital3111 普通股股本capital - common stock 3112 特别股股本capital - preferred stock 3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excessof par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积 - 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余 (或累积亏损 ) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备 improvement and expansion reserve3323偿债准备special reserve forredemption of liabilities3328 其它特别盈余公积o ther special reserve335未分配盈余 ( 或累积亏损 ) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest四、损益类4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入 -其它other operating revenue4888 其它营业收入 -其它 other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchasedmerchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费 meal (expenses)5173 职工福利employee benefits/welfare5176 训练费 training (expense)5177 间接材料indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本 -其它 other operating costs-other5888 其它营业成本 -其它 other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses 62 管理及总务费用general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance(expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other generaland administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue 711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入 rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入 - 其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754处分投资损失 loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-movinginventories7888其它营业外费用-其它other non-operating expenses- other8所得税费用 (或利益 ) income tax expense (or benefit)81 所得税费用 ( 或利益 ) income tax expense (or benefit)811 所得税费用 ( 或利益 ) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益 - 处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益 -处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss 93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利 minority interest income。
会计专业术语中英文对照
流动资产：CURRENT ASSETS:货币资金Cash结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivable买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw material库存商品Stock goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments on behalf可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产原价Fixed assets original cost减：累计折旧Less:Accumulated depreciation固定资产净值Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value在建工程Construction in progress工程物资Construction supplies固定资产清理Fixed assets pending disposal生产性生物资产Bearer biological assets油气资产Oil and natural gas assets无形资产Intangibel assets开发支出Research and development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including:Accrued payroll应付福利费Welfare benefits payable其中：职工奖励及福利基金Including:Staff and workers' bonus and selfare应交税费Taxes and surcharges payable其中：应交税金Including:Taxes payable应付利息Interests payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款Long-term payables专项应付款Specific payable预计负债Accrued liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本National capital集体资本Collective capital法人资本Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen's capital减：已归还投资Less:Returned investment实收资本（或股本）净额Registered capital--net book value资本公积Capital surplus减：库存股Treasury stock专项储备Special reserve盈余公积Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金Discretionary accumulation储备基金Reserved funds企业发展基金Enterprise expension funds利润归还投资Profits capitalised on retum of investments 一般风险准备Provision for normal risks未分配利润Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total owners' equity belongs to parent company 少数股东权益Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main operations其他业务收入Income from other operations利息收入Interest income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of operations其中：主营业务成本Including:Cost of main operations其他业务成本cost of other operations利息支出Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Sales tax and additions销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出Interest expense利息收入Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益（损失以“-”号填列）Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange ofnon-monetary assets政府补助Government grant income债务重组利得Gains from debt restructuring 减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange ofnon-monetary assets债务重组损失Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT (LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOLIDATED INCOME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:sales income of export products营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。
accounting专业术语
Account Book（会计账簿）Account（会计账户）Accountability（受托责任观）Accounting Assumption（会计假设）Accounting Computerization（会计电算化）Accounting Elements（会计要素）Accounting Entity（会计主体）Accounting Equation（会计等式）Accounting Events（会计事项）Accounting Informatization（会计信息化）Accounting Item（会计科目）Accounting Law（会计法）Accounting Management Systems（会计管理制度）Accounting Object（会计对象）Accounting Organization（会计机构）Accounting Personnel（会计人员）Accounting Professional Ethics（会计职业道德）Accounting Regulations（会计规范）Accounting System（会计制度）Accounting Theory（会计理论）Accounting Voucher （会计凭证）Accounting Voucher Transmitting（会计凭证的传递）Accounts Payable（应付账款）Accounts Prepaid（预付账款）Accounts Receivable（应收账款）Accrued Expenses (预提费用）Accrued Salaries Payable（应付职工薪酬）Accumulated Depreciation（累计折旧）Accumulative Voucher(累计凭证)Advances From Customers (预收账款)Allowance Method (备抵法)Assets（资产）Balance Sheet（资产负债表）Bank Reconciliation (银行余额调节表)Bank Reconciliation（银行存款余额调节表）Bank Statement (银行对账单)Basic Accounting Standards (基本会计准则)Booking Procedures Using Journal and General Ledger(日记总账账务处理程序) Bookkeeping Procedures (账务处理程序)Bookkeeping Procedures Using Categorized Accounts Summary(科目汇总表账务处理程序) Bookkeeping Procedures Using Multiple-column Journal(多栏式日记账账务处理程) Bookkeeping Procedures Using Summary Voucher(汇总记账凭证账务处理程序) Bookkeeping Procedures Using Voucher (记账凭证账务处理程序)Bookkeeping System（记账方法）Bookkeeping Voucher (记账凭证）Capital Surplus（资本公积）Cash Equivalents（现金等价物）Cash flow from Financing Activity (筹资活动现金流量) Cash flow from Investing Activity（投资活动现金流量）Cash Flow from Operating Activity（经营活动现金流量）Certified Public Accountant（注册会计师）Clearness and Conciseness（明晰性）Closing Accounts（结账）Commercial Paper (商业票据)Commodity Stocks（库存商品）Comparability（可比性）Complete Check（全面清查）Construction in Progress（在建工程）Credit（贷记）Current Asset（流动资产）Current Liability（流动负债）Debentures Payable (应付债券）Debit（借记）Decision-usefulness（决策有用观）Deferred Exchange Losses（待转销汇兑收益）Deferred Exchange Losses（待转销汇兑损益）Deferred Gains on Investment (递延投资收益）Deferred Losses on Investment (递延投资损失）Deferred Tax Charges (递延税款）Deferred Tax Credits (递延税款贷项）Deposit in Transit (在途存款)Direct Labor Cost（直接人工）Direct Material Cost（直接材料）Direct Method（直接法）Direct Write Off Method (直接冲销法)Dividend Payable（应付股利）Dividends Payable（应付股利）Double Entry Bookkeeping System（复式记账法）Double-Entry Voucher (复式记账凭证）Economic Transaction（经济业务）Expenses（费用）Fair Value（公允价值）Financial Accounting（财务会计）Financial Expense（财务费用）Financial Report（财务报告）Financial Report（财务会计报告）First-In, First－Out，FIFO (先进先出法)Fiscal Year（会计年度）Fixed Assets Pending Disposal（固定资产清理）Fixed Assets（固定资产）Fixed Assets-Cost（固定资产原值）Fixed Assets-Net Book Value（固定资产净值）Fixed/ Depreciable Assets（固定资产）Gains（利得）General Ledger Account（总分类账户）General Ledgers（总分类账簿）General journal（普通日记账）General Voucher (通用凭证）Generally Accepted Accounting Principles, GAAP（公认会计原则）Going Concern（持续经营）Good Will（商誉)Gross Profit（总利润）Historical Cost（历史成本）Income Summary （损益汇总）Income On Investment（投资收益）Income Statement（利润表）Income Tax Expense（所得税费用）Indirect Method（间接法）Information System（信息系统）Intangible Asset（无形资产）Inventory（存货）Journals（序时账簿）Last-In, First-Out，LIFO (后进先出法)Ledgers（分类账簿）Liabilities（负债）Long-Term Assets（长期资产）Long-Term Investments（长期投资）Long-Term Liability（长期负债）Long-term Loan（长期借款）Long-Term Loans（长期借款）Long-Term Notes Payable（应付长期票据)Losses（损失）Management Accounting（管理会计）Manufacturing Cost（生产成本）Manufacturing Expense（制造费用）Materiality（重要性）Materials In Transit（在途物资）Measurement Attributes（计量属性）Measurement（计量）Monetary Measurement（货币计量）Mortgage Payable（应付抵押借款）Net Profit（净利润）Net Realizable Value（可变现净值）Nonoperating Outlay（营业外支出）Non-periodic Checking Method（不定期清查）Nonrevenue Receipt（营业外收入）Notes Payable（应付票据）Notes Payable（应付票据）Notes Receivable（应收票据）Notes to Financial Statement（财务会计报告附注）Onetime Voucher（一次凭证）Original Voucher Come From Outside（外来原始凭证）Original Voucher（原始凭证）Other Deferred Credits（其他递延贷项）Other Deferred Expenses（其他递延支出）Other Operating Cost（其他业务成本）Other Operating Revenue（其他业务收入）Outstanding Checks (未兑现支票)Outstanding Items（未达账项）Overhead Expense（管理费用）Owner’s Equity（所有者权益)Owner’s Equity（所有者权益）Paid -in Capital（实收资本）Parallel Record（平行登记）Partial Check（局部清查）Payment Voucher (付款凭证）Periodic Checking Method（定期清查）Periodic Inventory System（实地盘存制）Perpetual Inventory System（永续盘存制）Petty Cash Fund (备用金)Plant and Equipment (厂场设备)Post Responsibility System（岗位责任制）Premium/Discount on Debentures Payable（应付债券溢价/折价）Pre-Operating Expenses（开办费）Prepaid Expense （预付费用）Present Value（现值）Prime Operating Cost（主营业务成本）Prime Operating Revenue（主营业务收入）Profit / (Loss) on Assets Pending for Disposal（待处理财产损溢）Profit（利润）Property Check（财产清查）Propriety Technology and Patent（专利技术权）Provision for Decline in Value of Inventories（存货跌价准备）Provisions for Foreseeable Liabilities（预计负债）Quality of Accounting Information（会计信息质量）Raw Material原材料（）Receipt Voucher (收款凭证）Recognition（确认）Recording Rules（记账规则）Registered Capital（注册资本）Registers（备查账簿）Relevance（相关性）Reliability（可靠性）Replacement Cost（重置成本）Reserve fund（储备金）Retained Earnings（留存收益）Revenues（收入）Self-Made Original Voucher（自制原始凭证）Selling Expense（销售费用）Short-term Loan（短期借款）Short-Term Loans（短期借款）Special Journal (特种日记账)Single Entry Bookkeeping System（单式记账）Single-Entry Voucher (单式记账凭证）Special Accounting Standards (具体会计准则)Special Voucher (专用凭证）Specific Identification（个别计价法）Staff and W orker’s Bonus and Welfare Fund（职工奖励及福利基金) Statement of Cash Flows（现金流量表）Statement of Change in the Owner’s Equity（所有者权益变动表）Subsidiary Ledger Account（明细分类账户）Subsidiary Ledgers（明细分类账簿）Substance over Form（实质重于形式）Summary Bookkeeping Voucher (汇总记账凭证)Summary Voucher (汇总凭证）Taxes Payable（应交税费)Time Period（会计分期）Timeliness（及时性）Trademark Franchise（商标权）Transfer Voucher (转账凭证）Trial Balance（试算平衡）Unearned Revenue （预收收入）Undistributed profits/Accumulated losses（未分配利润/未弥补亏损) Verification of Accounts（对账）Weighted Average（加权平均法）。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
英文会计术语大全accounting english
计词汇中英对照一、资产 assets1、 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及 约当现金 other cash and cash equivalents112 短期投资 short-term investments1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories第 1 页1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid （ or input tax）1282 留抵税额 excess VAT paid （or overpaid VAT）1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主（股东）往来 owners^（stockholders^） current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other2、 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund （or sinking fund）第 2 页1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具 -重估增值 machinery - revaluation increments1449 累积折旧 -机（器）具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments第 3 页1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables第 4 页1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other二、 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings（debt）2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable第 5 页2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received（or output tax）2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主（股东）往来 owners^ current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢（折）价 premium（discount） on corporate bonds payable第 6 页232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other三、业主权益 owners^ equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock第 7 页3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损） retained earnings （accumulated deficit）331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余（或累积亏损） retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest四、损益类4 营业收入 operating revenue第 8 页41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies （expense）5154 旅费 travelling expense, travel第 9 页5155 运费 shipping expenses, freight5156 邮电费 postage （expenses）5157 修缮费 repair（s） and maintenance （expense ）5158 包装费 packing expenses5161 水电瓦斯费 utilities （expense）5162 保险费 insurance （expense）5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal （expenses）5173 职工福利 employee benefits/welfare5176 训练费 training （expense）5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies （expense）6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage （expenses）6157 修缮费 repair（s） and maintenance （expense）6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities （expense）第 10 页6162 保险费 insurance （expense）6164 交际费 entertainment （expense）6165 捐赠 donation （expense）6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal （expenses）6173 职工福利 employee benefits/welfare6175 佣金支出 commission （expense）6176 训练费 training （expense）6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage （expenses）6257 修缮费 repair（s） and maintenance （expense）6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities （expense）6262 保险费 insurance （expense）6264 交际费 entertainment （expense）6265 捐赠 donation （expense）6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal （expenses）6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission （expense）6276 训练费 training （expense）6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用 research and development expenses第 11 页635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage （expenses）6357 修缮费 repair（s） and maintenance （expense）6361 水电瓦斯费 utilities （expense）6362 保险费 insurance （expense）6364 交际费 entertainment （expense）6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal （expenses）6373 职工福利 employee benefits/welfare6376 训练费 training （expense）6378 其它研究发展费用 other research and development expenses7 营业外收入及费用 non-operating revenue and expenses, other income（expense）71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory第 12 页7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它 other non-operating expenses- other8 所得税费用（或利益） income tax expense （or benefit）81 所得税费用（或利益） income tax expense （or benefit）811 所得税费用（或利益） income tax expense （or benefit）8111 所得税费用（或利益） income tax expense （ or benefit）9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain（loss） from discontinued operations911 停业部门损益-停业前营业损益 income（loss） from operations of discontinued segments9111 停业部门损益-停业前营业损益 income（loss） from operations of discontinued segment912 停业部门损益-处分损益 gain（loss） from disposal of discontinued segments9121 停业部门损益-处分损益 gain（loss） from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest income第 13 页。
会计专业术语中英文对照
流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金Provision of cession receivable 应收利息Interests receivable其他应收款 Other receivable买入返售金融资产Recoursable financial assets a cquired存货 Inventories其中：原材料Raw material库存商品Stock g o o d s一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产 Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产： NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized 非流动资产合计TOTAL NON-CURRENT ASSETS流动负债： CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金Including:Staff and w orkers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债 Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债： NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY 实收资本（股本）Registered c apital国家资本National capital集体资本 Collective capital法人资本 L e gal person's capital其中：国有法人资本Including:State-owned l egal person's capital集体法人资本Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额Registered capital--net book value资本公积Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金 Including:Statutory accumulation reserve 任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments 一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额Exchange differences on translating foreign operations 归属于母公司所有者权益合计Total owners' equity belongs to p arent company 少数股东权益 Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main o perations其他业务收入Income from other operations 利息收入Interest income已赚保费 Insurance premiums earned手续费及佣金收入Handling charges and c ommissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of o perations其中：主营业务成本Including:Cost of main o perations其他业务成本cost of other o perations 利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses 退保金Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加Sales tax and additions销售费用 Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费 research and development财务费用 Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“ -”号填列） Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他 other加：公允价值变动收益（损失以“ -”号填列） Plus: Gain or loss fromchanges infair values(loss expressed with "-")投资收益（损失以“ -”号填列） Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income f rom joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“ -”号填列）Gain or lo s s on foreign exchangetransactionss(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM O PERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of n on-monetary assets政府补助 Government grant income债务重组利得Gains from debt restructuring减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal of non-current assets非货币性资产交换损失Losses from e xchange ofnon-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax e xpenses五、净利润（净亏损以“－”号填列）N ET PROFIT(LOSS EXPRESSED WITH"-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOL I DATED I N COME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:sales income of export products营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。
(完整版)会计专业英语词汇大全
会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。
加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。
在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。
凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。
Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有作结账分录的试算表。
Adjusting entry调整分录：在会计期末所做的分录，将会计期内因某些原由此不曾记录或未适合记录的会计事项予以记录入帐。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accountingn XXX投资人XXX股东XXX债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师XXXIASCXXXAICPA财务会计准则委员会FASBXXXIMAXXXAAA税务稽核署IRS独资企业Proprietorship合资人企业Partnershipn会计目标Accounting Objectives管帐假定Accounting ns会计要素Accounting Elements会计原则Accounting Principles管帐实务进程Accounting res财政报表Financial Statements财政分析Financial Analysis会计主体假设Separate-entity n货币计量假设Unit-of-measure n持续经营假设Continuity(Going-concern) d n资产Asset负债Liability业主权益Owner's XXX支出Revenue费用XXXe亏损Loss支出完成原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle严重性原则Materiality Principle稳健性原则Conservatism Principle权责产生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting re/Cycle管帐信息体系Accounting n System帐户Ledger管帐科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General XXX明细分类帐Subsidiary Ledger试算均衡Trial Balance现金收款日记帐Cash receipt journal现金付款日志帐Cash disbursements journal销售日志帐Sales Journal购货日记帐Purchase Journal通俗日志帐General Journal事情初稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand活动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表XXX在途存款Outstanding deposit在途支票Outstanding check应对笔据Vouchers payable应收帐款Account receivable应收单子Note receivable起运点交货价F.O.B shipping point目的地交货价XXX point贸易扣头Trade discount现金扣头Cash discount销售退回及折让Sales return and allowance坏帐费用Bad XXX备抵法Allowance method备抵坏帐Bad debt allowance损益表法XXX资产欠债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息单子Interest bearing note不带息单子Non-interest bearing note出票人XXX受款人XXX本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com 四、存货存货Inventory商品存货XXX产制品存货Finished XXX 在产品存货XXX原资料存货XXX起XXX shipping point目的地抵岸价格XXX寄销Consignment寄销人Consignor承销人Consignee按期盘存XXX永续盘存XXX购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺XXX分批认定法Specific n加权平均法Weighted average先进先出法First-in。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses（注：范文素材和资料部分来自网络，供参考。
会计专业名词英语
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设文档来源为:从网络收集整理.word版本可编辑.欢迎下载支持.Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰11文档来源为:从网络收集整理.word版本可编辑.。
会计英语资料的常用术语汇总
第一讲会计英语的常用术语授课内容和教学目标：在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。
这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000 Cr.sales revenue 10,000 贷：销售收入10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：银行存款50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险12,000Cr.bank deposit 12,000贷：银行存款12,000第二讲存货授课内容和教学目标：本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。
会计专业术语中英文对照
会计专业术语中英文对照（1）ＡＢＣ作业基础成本计算（２）ａｂｓｏｒｂｅｄｏｖｅｒｈｅａｄ已吸收制造费用（３）ａｂｓｏｒｐｔｉｏｎｃｏｓｔｉｎｇ吸收成本计算（４）ａｃｃｏｕｎｔ帐户，报表（５）ａｃｃｏｕｎｔｉｎｇｐｏｓｔｕｌａｔｅ会计假设（６）ａｃｃｏｕｎｔｉｎｇｓｅｒｉｅｓｒｅｌｅａｓｅ会计公告文件（７）ａｃｃｏｕｎｔｉｎｇｖａｌｕａｔｉｏｎ会计计价Ａ（８）ａｃｃｏｕｎｔｓａｌｅ承销清单Ａ（９）ａｃｃｏｕｎｔａｂｉｌｉｔｙｃｏｎｃｅｐｔ经营责任概念Ａ（１０）ａｃｃｏｕｎｔａｎｃｙ会计职业Ａ（１１）ａｃｃｏｕｎｔａｎｔ会计师Ａ（１２）ａｃｃｏｕｎｔｉｎｇ会计Ａ（１３）ａｇｅｎｃｙｃｏｓｔ代理成本Ａ（１４）ａｃｃｏｕｎｔｉｎｇｂａｓｅｓ会计基础Ａ（１５）ａｃｃｏｕｎｔｉｎｇｍａｎｕａｌ会计手册Ａ（１６）ａｃｃｏｕｎｔｉｎｇｐｅｒｉｏｄ会计期间Ａ（１７）ａｃｃｏｕｎｔｉｎｇｐｏｌｉｃｉｅｓ会计方针Ａ（１８）ａｃｃｏｕｎｔｉｎｇｒａｔｅｏｆｒｅｔｕｒｎ会计报酬率Ａ（１９）ａｃｃｏｕｎｔｉｎｇｒｅｆｅｒｅｎｃｅｄａｔｅ会计参照日Ａ（２０）ａｃｃｏｕｎｔｉｎｇｒｅｆｅｒｅｎｃｅｐｅｒｉｏｄ会计参照期间Ａ（２１）ａｃｃｒｕａｌｃｏｎｃｅｐｔ应计概念Ａ（２２）ａｃｃｒｕａｌｅｘｐｅｎｓｅｓ应计费用Ａ（２３）ａｃｉｄｔｅｓｔｒａｔｉｏｎ速动比率（酸性测试比率）Ａ（２４）ａｃｑｕｉｓｉｔｉｏｎ购置Ａ（２５）ａｃｑｕｉｓｉｔｉｏｎａｃｃｏｕｎｔｉｎｇ收购会计Ａ（２６）ａｃｔｉｖｉｔｙｂａｓｅｄａｃｃｏｕｎｔｉｎｇ作业基础成本计算Ａ（２７）ａｄｊｕｓｔｉｎｇｅｖｅｎｔｓ调整事项Ａ（２８）ａｄｍｉｎｉｓｔｒａｔｉｖｅｅｘｐｅｎｓｅｓ行政管理费Ａ（２９）ａｄｖｉｃｅｎｏｔｅ发货通知Ａ（３０）ａｍｏｒｔｉｚａｔｉｏｎ摊销Ａ（３１）ａｎａｌｙｔｉｃａｌｒｅｖｉｅｗ分析性检查Ａ（３２）ａｎｎｕａｌｅｑｕｉｖａｌｅｎｔｃｏｓｔ年度等量成本法Ａ（３３）ａｎｎｕａｌｒｅｐｏｒｔａｎｄａｃｃｏｕｎｔｓ年度报告和报表Ａ（３４）ａｐｐｒａｉｓａｌｃｏｓｔ检验成本Ａ（３５）ａｐｐｒｏｐｒｉａｔｉｏｎａｃｃｏｕｎｔ盈余分配帐户Ａ（３６）ａｒｔｉｃｌｅｓｏｆａｓｓｏｃｉａｔｉｏｎ公司章程细则Ａ（３７）ａｓｓｅｔｓ资产Ａ（３８）ａｓｓｅｔｓｃｏｖｅｒ资产保障Ａ（３９）ａｓｓｅｔｖａｌｕｅｐｅｒｓｈａｒｅ每股资产价值Ａ（４０）ａｓｓｏｃｉａｔｅｄｃｏｍｐａｎｙ联营公司Ａ（４１）ａｔｔａｉｎａｂｌｅｓｔａｎｄａｒｄ可达标准Ａ（４２）ａｔｔｒｉｂｕｔａｂｌｅｐｒｏｆｉｔ可归属利润Ａ（４３）ａｕｄｉｔ审计Ａ（４４）ａｕｄｉｔｒｅｐｏｒｔ审计报告Ａ（４５）ａｕｄｉｔｉｎｇｓｔａｎｄａｒｄｓ审计准则Ａ（４６）ａｕｔｈｏｒｉｚｅｄｓｈａｒｅｃａｐｉｔａｌ额定股本Ａ（４７）ａｖａｉｌａｂｌｅｈｏｕｒｓ可用小时Ａ（４８）ａｖｏｉｄａｂｌｅｃｏｓｔｓ可避免成本Ｂ（４９）ｂａｃｋ－ｔｏ－ｂａｃｋｌｏａｎ易币贷款Ｂ（５０）ｂａｃｋｆｌｕｓｈａｃｃｏｕｎｔｉｎｇ倒退成本计算Ｂ（５１）ｂａｄｄｅｂｔｓ坏帐Ｂ（５２）ｂａｄｄｅｂｔｓｒａｔｉｏ坏帐比率（53）ｂａｎｋｃｈａｒｇｅｓ银行手续费Ｂ（５４）ｂａｎｋｏｖｅｒｄｒａｆｔ银行透支Ｂ（５５）ｂａｎｋｒｅｃｏｎｃｉｌｉａｔｉｏｎ银行存款调节表Ｂ（５６）ｂａｎｋｓｔａｔｅｍｅｎｔ银行对帐单Ｂ（５７）ｂａｎｋｒｕｐｔｃｙ破产Ｂ（５８）ｂａｓｉｓｏｆａｐｐｏｒｔｉｏｎｍｅｎｔ分摊基础Ｂ（５９）ｂａｔｃｈ批量Ｂ（６０）ｂａｔｃｈｃｏｓｔｉｎｇ分批成本计算Ｂ（６１）ｂｅｔａｆａｃｔｏｒＢ（市场）风险因素Ｂ（６２）ｂｉｌｌ帐单Ｂ（６３）ｂｉｌｌｏｆｅｘｃｈａｎｇｅ汇票Ｂ（６４）ｂｉｌｌｏｆｌａｎｄｉｎｇ提单Ｂ（６５）ｂｉｌｌｏｆｍａｔｅｒｉａｌｓ用料预计单Ｂ（６６）ｂｉｌｌｐａｙａｂｌｅ应付票据Ｂ（６７）ｂｉｌｌｒｅｃｅｉｖａｂｌｅ应收票据Ｂ（６８）ｂｉｎｃａｒｄ存货记录卡Ｂ（６９）ｂｏｎｕｓ红利Ｂ（７０）ｂｏｏｋ－ｋｅｅｐｉｎｇ薄记Ｂ（７１）Ｂｏｓｔｏｎｃｌａｓｓｉｆｉｃａｔｉｏｎ波士顿分类Ｂ（７２）ｂｒｅａｋｅｖｅｎｃｈａｒｔ保本图Ｂ（７３）ｂｒｅａｋｅｖｅｎｐｏｉｎｔ保本点Ｂ（７４）ｂｒｅａｋｉｎｇ－ｄｏｗｎｔｉｍｅ复位时间Ｂ（７５）ｂｕｄｇｅｔ预算Ｂ（７６）ｂｕｄｇｅｔｃｅｎｔｅｒ预算中心Ｂ（７７）ｂｕｄｇｅｔｃｏｓｔａｌｌｏｗａｎｃｅ预算成本折让Ｂ（７８）ｂｕｄｇｅｔｍａｎｕａｌ预算手册Ｂ（７９）ｂｕｄｇｅｔｐｅｒｉｏｄ预算期间Ｂ（８０）ｂｕｄｇｅｔａｒｙｃｏｎｔｒｏｌ预算控制Ｂ（８１）ｂｕｄｇｅｔｅｄｃａｐａｃｉｔｙ预算生产能力Ｂ（８２）ｂｕｒｄｅｎ制造费用Ｂ（８３）ｂｕｓｉｎｅｓｓｃｅｎｔｅｒ经营中心Ｂ（８４）ｂｕｓｉｎｅｓｓｅｎｔｉｔｙ营业个体Ｂ（８５）ｂｕｓｉｎｅｓｓｕｎｉｔ经营单位Ｂ（８６）ｂｕｙ－ｏｕｔｍａｎａｇｅｍｅｎｔ管理性购买产权Ｂ（８７）ｂｙ－ｐｒｏｄｕｃｔ副产品Ｃ（８８）ｃａｌｌｅｄ－ｕｐｓｈａｒｅｃａｐｉｔａｌ催缴股本Ｃ（８９）ｃａｐａｃｉｔｙ生产能力Ｃ（９０）ｃａｐａｃｉｔｙｒａｔｉｏｓ生产能力比率Ｃ（９１）ｃａｐｉｔａｌ资本Ｃ（９２）ｃａｐｉｔａｌａｓｓｅｔｓｐｒｉｃｉｎｇｍｏｄｅｌ资本资产计价模式Ｃ（９３）ｃａｐｉｔａｌｃｏｍｍｉｔｍｅｎｔ承偌资本Ｃ（９４）ｃａｐｉｔａｌｅｍｐｌｏｙｅｄ已运用的资本Ｃ（９５）ｃａｐｉｔａｌｅｘｐｅｎｄｉｔｕｒｅ资本支出Ｃ（９６）ｃａｐｉｔａｌｅｘｐｅｎｄｉｔｕｒｅａｕｔｈｏｒｉｚａｔｉｏｎ资本支出核准Ｃ（９７）ｃａｐｉｔａｌｅｘｐｅｎｄｉｔｕｒｅｃｏｎｔｒｏｌ资本支出控制Ｃ（９８）ｃａｐｉｔａｌｅｘｐｅｎｄｉｔｕｒｅｐｒｏｐｏｓａｌ资本支出申请Ｃ（９９）ｃａｐｉｔａｌｆｕｎｄｉｎｇｐｌａｎｎｉｎｇ资本基金筹集计划Ｃ（１００）ｃａｐｉｔａｌｇａｉｎ资本收益Ｃ（１０１）ｃａｐｉｔａｌｉｎｖｅｓｔｍｅｎｔａｐｐｒａｉｓａｌ资本投资评估Ｃ（１０２）ｃａｐｉｔａｌｍａｉｎｔｅｎａｎｃｅ资本保全Ｃ（１０３）ｃａｐｉｔａｌｒｅｓｏｕｒｃｅｐｌａｎｎｉｎｇ资本资源计划Ｃ（１０４）ｃａｐｉｔａｌｓｕｒｐｌｕｓ资本盈余ｐａｇｅ２１０５）ｃａｐｉｔａｌｔｕｒｎｏｖｅｒ资本周转率Ｃ（１０６）ｃａｒｄ记录卡Ｃ（１０７）ｃａｓｈ现金Ｃ（１０８）ｃａｓｈａｃｃｏｕｎｔ现金帐户Ｃ（１０９）ｃａｓｈｂｏｏｋ现金帐薄Ｃ（１１０）ｃａｓｈｃｏｗ金牛产品Ｃ（１１１）ｃａｓｈｆｌｏｗ现金流量Ｃ（１１２）ｃａｓｈｄｉｓｃｏｕｎｔｅｄ现金贴现Ｃ（１１３）ｃａｓｈｆｌｏｗｂｕｄｇｅｔ现金流量预算Ｃ（１１４）ｃａｓｈｆｌｏｗｓｔａｔｅｍｅｎｔ现金流量表Ｃ（１１５）ｃａｓｈｌｅｄｇｅｒ现金分类帐Ｃ（１１６）ｃａｓｈｌｉｍｉｔ现金限额Ｃ（１１７）ＣＣＡ现时成本会计Ｃ（１１８）ｃｅｎｔｅｒ中心Ｃ（１１９）ｃｈａｎｇｅｏｖｅｒｔｉｍｅ变更时间Ｃ（１２０）ｃｈａｒｔｅｒｅｄｅｎｔｉｔｙ特许经济个体Ｃ（１２１）ｃｈｅｑｕｅ支票Ｃ（１２２）ｃｈｅｑｕｅｒｅｇｉｓｔｅｒ支票登记薄Ｃ（１２３）ｃｏｉｎａｎａｌｙｓｉｓ零钱分类Ｃ（１２４）ｃｌａｓｓｉｆｉｃａｔｉｏｎ分类Ｃ（１２５）ｃｌｏｃｋｃａｒｄ工时卡Ｃ（１２６）ｃｏｄｅ代码Ｃ（１２７）ｃｏｍｍｉｔｍｅｎｔａｃｃｏｕｎｔｉｎｇ承偌确认会计Ｃ（１２８）ｃｏｍｍｏｎｃｏｓｔ共同成本Ｃ（１２９）ｃｏｍｐａｎｙｌｉｍｉｔｅｄｂｙｇｕａｒａｎｔｅｅ有限担保责任公司Ｃ（１３０）ｃｏｍｐａｎｙｌｉｍｉｔｅｄｓｈａｒｅｓ股份有限公司Ｃ（１３１）ｃｏｍｐｅｔｉｔｉｖｅｐｏｓｉｔｉｏｎ竞争能力状况Ｃ（１３２）ｃｏｎｃｅｐｔ概念Ｃ（１３３）ｃｏｎｇｌｏｍｅｒａｔｅ跨行业企业Ｃ（１３４）ｃｏｎｓｉｓｔｅｎｃｙｃｏｎｃｅｐｔ一致性概念Ｃ（１３５）ｃｏｎｓｏｌｉｄａｔｅｄａｃｃｏｕｎｔｓ合并报表Ｃ（１３６）ｃｏｎｓｏｌｉｄａｔｉｏｎａｃｃｏｕｎｔｉｎｇ合并会计Ｃ（１３７）ｃｏｎｓｏｒｔｉｕｍ财团Ｃ（１３８）ｃｏｎｔｉｎｇｅｎｃｙｐｌａｎ应急计划Ｃ（１３９）ｃｏｎｔｉｎｇｅｎｔｌｉａｂｉｌｉｔｉｅｓ或有负债Ｃ（１４０）ｃｏｎｔｉｎｕｏｕｓｏｐｅｒａｔｉｏｎ连续生产Ｃ（１４１）ｃｏｎｔｒａ抵消Ｃ（１４２）ｃｏｎｔｒａｃｔｃｏｓｔ合同成本Ｃ（１４３）ｃｏｎｔｒａｃｔｃｏｓｔｉｎｇ合同成本计算Ｃ（１４４）ｃｏｎｔｒｉｂｕｔｉｏｎ贡献毛益Ｃ（１４５）ｃｏｎｔｒｉｂｕｔｉｏｎｖｅｎｔｒｅ贡献中心Ｃ（１４６）ｃｏｎｔｒｉｂｕｔｉｏｎｃｈａｒｔ贡献图Ｃ（１４７）ｃｏｎｔｒｉｂｕｔｉｏｎｐｅｒｕｎｉｔｏｆｌｉｍｉｔｉｎｇｆａｃｔｏｒｒａｔｉｏｎ单位限定因素的贡献毛益比率Ｃ（１４８）ｃｏｎｔｒｉｂｕｔｉｏｎｔｏｓａｌｅｓｒａｔｉｏｎ贡献毛益对销售比率Ｃ（１４９）ｃｏｎｔｒｏｌ控制Ｃ（１５０）ｃｏｎｔｒｏｌａｃｃｏｕｎｔ控制帐户Ｃ（１５１）ｃｏｎｔｒｏｌｌｉｍｉｔｓ控制限度Ｃ（１５２）ｃｏｎｔｒｏｌｌａｂｉｌｉｔｙｃｏｎｃｅｐｔ可控制概念Ｃ（１５３）ｃｏｎｔｒｏｌｌａｂｌｅｃｏｓｔ可控制成本Ｃ（１５４）ｃｏｎｖｅｒｓｉｏｎｃｏｓｔ加工成本Ｃ（１５５）ｃｏｎｖｅｒｔｉｂｌｅｌｏａｎｓｔｏｃｋ可转换为股票的贷款（１５６）ｃｏｒｐｏｒａｔｅａｐｐｒａｉｓａｌ公司评估Ｃ（１５７）ｃｏｒｐｏｒａｔｅｐｌａｎｎｉｎｇ公司计划Ｃ（１５８）ｃｏｒｐｏｒａｔｅｓｏｃｉａｌｒｅｐｏｒｔｉｎｇ公司社会报告Ｃ（１５９）ｃｏｒｐｏｒａｔｉｏｎ股份公司Ｃ（１６０）ｃｏｓｔ成本Ｃ（１６１）ｃｏｓｔａｃｃｏｕｎｔ成本帐户Ｃ（１６２）ｃｏｓｔａｃｃｏｕｎｔｉｎｇ成本会计Ｃ（１６３）ｃｏｓｔａｃｃｏｕｎｔｉｎｇｍａｎｕａｌ成本手册Ｃ（１６４）ｃｏｓｔａｃｃｏｕｎｔｓｃａｌｅｎｄａｒ成本报表的日历时间Ｃ（１６５）ｃｏｓｔａｄｊｕｓｔｍｅｎｔ成本调整Ｃ（１６６）ｃｏｓｔａｌｌｏｃａｔｉｏｎ成本分配Ｃ（１６７）ｃｏｓｔａｐｐｏｒｔｉｏｎｍｅｎｔ成本分摊Ｃ（１６８）ｃｏｓｔａｔｔｒｉｂｕｔｉｏｎ成本归属Ｃ（１６９）ｃｏｓｔａｕｄｉｔ成本审计Ｃ（１７０）ｃｏｓｔｂｅｈａｖｉｏｕｒ成本性态Ｃ（１７１）ｃｏｓｔｂｅｎｅｆｉｔａｎａｌｙｓｉｓ成本效益分析Ｃ（１７２）ｃｏｓｔｃｅｎｔｅｒ成本中心Ｃ（１７３）ｃｏｓｔｄｒｉｖｅｒ成本动因Ｃ（１７４）ｃｏｓｔｏｆｃａｐｉｔａｌ资本成本Ｃ（１７５）ｃｏｓｔｏｆｃｏｎｆｏｒｍａｎｃｅ相符成本Ｃ（１７６）ｃｏｓｔｏｆｇｏｏｄｓｓｏｌｄ销货成本Ｃ（１７７）ｃｏｓｔｏｆｎｏｎ－ｃｏｎｆｏｒｍａｎｃｅ非相符成本Ｃ（１７８）ｃｏｓｔｏｆｓａｌｅｓ销售成本Ｃ（１７９）ｃｏｓｔｒｅｄｕｃｔｉｏｎ成本降低Ｃ（１８０）ｃｏｓｔｓｔｒｕｃｔｕｒｅ成本结构Ｃ（１８１）ｃｏｓｔｕｎｉｔ成本单位Ｃ（１８２）ｃｏｓｔ－ｖｏｌｕｍｅ－ｐｒｏｆｉｔａｎａｌｙｓｉｓ（ＣＶＰ）本量利分析Ｃ（１８３）ｃｏｓｔｉｎｇ成本计算Ｃ（１８４）ＣＰＰ现时购买力会计Ｃ（１８５）ｃｒｅｄｉｔｎｏｔｅ贷项通知Ｃ（１８６）ｃｒｅｄｉｔｒｅｐｏｒｔ信贷报告书Ｃ（１８７）ｃｒｅｄｉｔｏｒ债权人Ｃ（１８８）ｃｒｅｄｉｔｏｒｄａｙｓｒａｔｉｏ应付帐款天数率Ｃ（１８９）ｃｒｅｄｉｔｏｒｓｌｅｄｇｅｒ应付帐款分类帐Ｃ（１９０）ｃｒｉｔｉｃａｌｅｖｅｎｔ关键事项Ｃ（１９１）ｃｒｉｔｉｃａｌｐａｔｈ关键路线Ｃ（１９２）ｃｕｍｕｌａｔｉｖｅｐｒｅｆｅｒｅｎｃｅｓｈａｒｅｓ累积优先股Ｃ（１９３）ｃｕｒｒｅｎｔａｃｃｏｕｎｔ往来帐户Ｃ（１９４）ｃｕｒｒｅｎｔａｓｓｅｔ流动资产Ｃ（１９５）ｃｕｒｒｅｎｔｃｏｓｔａｃｃｏｕｎｔｉｎｇ现时成本会计Ｃ（１９６）ｃｕｒｒｅｎｔｌｉａｂｉｌｉｔｉｅｓ流动负债Ｃ（１９７）ｃｕｒｒｅｎｔｐｕｒｃｈａｓｉｎｇｐｏｗｅｒａｃｃｏｕｎｔｉｎｇ现时购买力会计Ｃ（１９８）ｃｕｒｒｅｎｔｒａｔｉｏｎ流动比率Ｃ（１９９）ｃｕｔ－ｏｆｆ截止Ｃ（２００）ＣＶＰ本量利分析Ｃ（２０１）ｃｙｃｌｅｔｉｍｅ周转时间Ｄ（２０２）ｄｅｂｅｎｔｕｒｅ债券Ｄ（２０３）ｄｅｂｉｔｎｏｔｅ借项通知Ｄ（２０４）ｄｅｂｉｔｃａｐａｃｉｔｙ举债能力Ｄ（２０５）ｄｅｂｔｒａｔｉｏ债务比率Ｄ（２０６）ｄｅｂｔｏｒ债务人Ｄ（２０７）ｄｅｂｔｏｒｄａｙｓｒａｔｉｏ应收帐款天数率（２０８）ｄｅｂｔｏｒｓ应收款Ｄ（２０９）ｄｅｂｔｏｒｓｌｅｄｇｅｒ应收帐款分类帐Ｄ（２１０）ｄｅｂｔｏｒ＇ａｇｅａｎａｌｙｓｉｓ应收帐款帐龄分析Ｄ（２１１）ｄｅｃｉｓｉｏｎｄｒｉｖｅｎｃｏｓｔｓ决策连动成本Ｄ（２１２）ｄｅｃｉｓｉｏｎｔｒｅｅ决策树Ｄ（２１３）ｄｅｆｅｃｔｓ次品Ｄ（２１４）ｄｅｆｅｒｒｅｄｅｘｐｅｎｄｉｔｕｒｅ递延支出Ｄ（２１５）ｄｅｆｅｒｒｅｄｓｈａｒｅｓ递延股份Ｄ（２１６）ｄｅｆｅｒｒｅｄｔａｘａｔｉｏｎ递延税款Ｄ（２１７）ｄｅｌｉｖｅｒｙｎｏｔｅ交货单Ｄ（２１８）ｄｅｐａｒｔｍｅｎｔａｌａｃｃｏｕｎｔｓ部门报表Ｄ（２１９）ｄｅｐａｒｔｍｅｎｔａｌｂｕｄｇｅｔ部门预算Ｄ（２２０）ｄｅｐｒｅｃｉａｔｉｏｎ折旧Ｄ（２２１）ｄｉｓｐａｔｃｈｎｏｔｅ发运单Ｄ（２２２）ｄｅｖｅｌｏｐｍｅｎｔｃｏｓｔ开发成本Ｄ（２２３）ｄｉｆｆｅｒｅｎｔｉａｌｃｏｓｔ差别成本Ｄ（２２４）ｄｉｒｅｃｔｈｏｕｒｓｙｉｅｌｄ直接工时产出率Ｄ（２２５）ｄｉｒｅｃｔｌａｂｏｕｒｃｏｓｔ－ｓｔａｎｄａｒｄ标准直接人工成本Ｄ（２２６）ｄｉｒｅｃｔｌａｂｏｕｒｅｆｆｉｃｉｅｎｃｙ－ｖａｒｉａｎｃｅ直接人工效率差异Ｄ（２２７）ｄｉｒｅｃｔｌａｂｏｕｒｒａｔｅ－ｖａｒｉａｎｃｅ直接人工费率差异Ｄ（２２８）ｄｉｒｅｃｔｌａｂｏｕｒｔｏｔａｌ－ｖａｒｉａｎｃｅ直接人工总差异Ｄ（２２９）ｄｉｒｅｃｔｍａｔｅｒｉａｌｍｉｘ－ｖａｒｉａｎｃｅ直接材料结构差异Ｄ（２３０）ｄｉｒｅｃｔｐｒｉｃｅ－ｖａｒｉａｎｃｅ直接材料价格差异Ｄ（２３１）ｄｉｒｅｃｔｍａｔｅｒｉａｌｔｏｔａｌ－ｖａｒｉａｎｃｅ直接材料总差异Ｄ（２３２）ｄｉｒｅｃｔｍａｔｅｒｉａｌｓｕｓａｇｅ－ｖａｒｉａｎｃｅ直接材料用量差异Ｄ（２３３）ｄｉｒｅｃｔｍａｔｅｒｉａｌｓｙｉｅｌｄ－ｖａｒｉａｎｃｅ直接材料产出率差异Ｄ（２３４）ｄｉｒｅｃｔｃｏｓｔ直接成本Ｄ（２３５）ｄｉｒｅｃｔｄｅｂｉｔ直接借项Ｄ（２３６）ｄｉｒｅｃｔｈｏｕｒｓｙｉｅｌｄ直接小时产出率Ｄ（２３７）ｄｉｒｅｃｔｌａｂｏｕｒｃｏｓｔｐｅｒｃｅｎｔａｇｅｒａｔｅ直接人工成本百分比Ｄ（２３８）ｄｉｒｅｃｔｌａｂｏｕｒｈｏｕｒｒａｔｅ直接人工小时率Ｄ（２３９）ｄｉｒｅｃｔｓｏｎｉｎｄｉｒｅｃｔｗｏｒｋ间接工作事项上的工时Ｄ（２４０）ｄｉｓｃｏｕｎｔｒａｔｅ贴现率Ｄ（２４１）ｄｉｓｃｏｕｎｔｅｄｃａｓｈｆｌｏｗ现金流量贴现Ｄ（２４２）ｄｉｓｃｒｅｔｉｏｎａｒｙｃｏｓｔ酌量成本Ｄ（２４３）ｄｉｓｔｒｉｂｕｔｉｏｎｃｏｓｔ摊销成本Ｄ（２４４）ｄｉｖｅｒｓｉｏｎｓ移用Ｄ（２４５）ｄｉｖｅｒｔｅｄｈｏｕｒｓ移用小时Ｄ（２４６）ｄｉｖｅｒｔｅｄｈｏｕｒｓｒａｔｉｏ移用工时比率Ｄ（２４７）ｄｉｖｉｄｅｎｄ股利Ｄ（２４８）ｄｉｖｉｄｅｎｄｃｏｖｅｒ股利产出率Ｄ（２４９）ｄｉｖｉｄｅｎｄｐｅｒｓｈａｒｅ每股股利Ｄ（２５０）ｄｏｇ疲软产品Ｄ（２５１）ｄｏｕｂｌｅｅｎｔｒｙａｃｃｏｕｎｔｉｎｇ复式会计Ｄ（２５２）ｄｏｕｂｌｅ－ｅｎｔｒｙｂｏｏｋ－ｋｅｅｐｉｎｇ复式薄记Ｄ（２５３）ｄｏｕｂｔｆｕｌｄｅｂｔｓ可疑债务Ｄ（２５４）ｄｏｗｎｔｉｍｅ停工时间Ｄ（２５５）ｄｙｎａｍｉｃｐｒｏｇｒａｍｍｉｎｇ动态规划Ｅ（２５６）ｅａｒｎｉｎｇｐｅｒｓｈａｒｅ每股盈利Ｅ（２５７）ｅａｒｎｉｎｇｒａｔｉｏ市盈率Ｅ（２５８）ｅｃｏｎｏｍｉｃｏｒｄｅｒｑｕａｎｔｉｔｙ（ＥＯＱ）经济订购批量Ｅ（２５９）ｅｆｆｉｃｉｅｎｔｍａｒｋｅｔｈｙｐｏｔｈｅｓｉｓ有效市场假设（２６０）ｅｆｆｉｃｉｅｎｃｙｒａｔｉｏｎ效率性比率Ｅ（２６１）ｅｌｅｍｅｎｔｏｆｃｏｓｔ成本要素Ｅ（２６２）ｅｎｔｉｔｙ经济个体Ｅ（２６２）ｅｎｖｉｒｏｎｍｅｎｔａｌａｕｄｉｔ环境审计Ｅ（２６３）ｅｎｖｉｒｏｎｍｅｎｔａｌｉｍｐａｃｔａｓｓｅｓｓｍｅｎｔ环境影响评价Ｅ（２６４）ＥＯＱ经济订购批量Ｅ（２６５）ｅｑｕｉｔｙ权益Ｅ（２６６）ｅｑｕｉｔｙｍｅｔｈｏｄｏｆａｃｃｏｕｎｔｉｎｇ权益法会计计算Ｅ（２６７）ｅｑｕｉｔｙｓｈａｒｅｃａｐｉｔａｌ权益股本Ｅ（２６８）ｅｑｕｉｖａｌｅｎｔｕｎｉｔｓ当量Ｅ（２６９）ｅｖｅｎｔ事项Ｅ（２７０）ｅｘｃｅｐｔｉｏｎａｌｉｔｅｍｓ例外事项Ｅ（２７１）ｅｘｐｅｃｔｅｄｖａｌｕｅ期望值Ｅ（２７２）ｅｘｐｅｎｄｉｔｕｒｅ支出Ｅ（２７３）ｅｘｐｅｎｓｅｓ费用Ｅ（２７４）ｅｘｔｅｒｎａｌａｕｄｉｔ外部审计Ｅ（２７５）ｅｘｔｅｒｎａｌｆａｉｌｕｒｅｃｏｓｔ外部损失成本Ｅ（２７６）ｅｘｔｒａｏｒｄｉｎａｒｙｉｔｅｍｓ非常事项Ｆ（２７７）ｆａｃｔｏｒｙｇｏｏｄｓ让售商品Ｆ（２７８）ｆａｃｔｏｒｉｎｇ应收帐款让售Ｆ（２７９）ｆａｉｌｖａｌｕｅ公允价值Ｆ（２８０）ｆｅｅｄｂａｃｋ反馈Ｆ（２８１）ＦＩＦＯ先近先出法Ｆ（２８２）ｆｉｎａｌａｃｃｏｕｎｔｓ年终报表Ｆ（２８３）ｆｉｎａｎｃｅｌｅａｓｅ融资租赁Ｆ（２８４）ｆｉｎａｎｃｉａｌａｃｃｏｕｎｔｉｎｇ财务会计Ｆ（２８５）ｆｉｎａｎｃｉａｌａｃｃｏｕｎｔｓｃａｌｅｎｄａｒａｄｊｕｓｔｍｅｎｔ财务报表的日历时间调整Ｆ（２８６）ｆｉｎａｎｃｉａｌｍａｎａｇｅｍｅｎｔ财务管理Ｆ（２８７）ｆｉｎａｎｃｉａｌｐｌａｎｎｉｎｇ财务计划Ｆ（２８８）ｆｉｎａｎｃｉａｌｓｔａｔｅｍｅｎｔ财务报表Ｆ（２８９）ｆｉｎｉｓｈｅｄｇｏｏｄｓ完成品Ｆ（２９０）ｆｉｘｅｄａｓｓｅｔ固定资产Ｆ（２９１）ｆｉｘｅｄｏｖｅｒｈｅａｄ固定制造费用Ｆ（２９２）ｆｉｘｅｄａｓｓｅｔｔｕｒｎｏｖｅｒ固定资产周转率Ｆ（２９３）ｆｉｘｅｄａｓｓｅｔｓｒｅｇｉｓｔｅｒ固定资产登记薄Ｆ（２９４）ｆｉｘｅｄｃｏｓｔ固定成本Ｆ（２９５）ｆｌｅｘｅｄｂｕｄｇｅｔ变动限额预算Ｆ（２９６）ｆｌｅｘｉｂｌｅｂｕｄｇｅｔ弹性预算Ｆ（２９７）ｆｌｏａｔｔｉｍｅ浮动时间Ｆ（２９８）ｆｌｏａｔｉｎｇｃｈａｒｇｅ流动抵押Ｆ（２９９）ｆｌｏｗｏｆｆｕｎｄｓｓｔａｔｅｍｅｎｔ资金流量表Ｆ（３００）ｆｏｒｅｃａｓｔｉｎｇ预测Ｆ（３０１）ｆｏｕｎｄｅｒ＇ｓｓｈａｒｅｓ发起人股份Ｆ（３０２）ｆｕｌｌｃａｐａｃｉｔｙ满负荷生产能力Ｆ（３０３）ｆｕｎｃｔｉｏｎｃｏｓｔｉｎｇ职能成本计算Ｆ（３０４）ｆｕｎｃｔｉｏｎａｌｂｕｄｇｅｔ职能预算Ｆ（３０５）ｆｕｎｄａｃｃｏｕｎｔｉｎｇ基金会计Ｆ（３０６）ｆｕｎｄａｍｅｎｔａｌａｃｃｏｕｎｔｉｎｇｃｏｎｃｅｐｔ基础会计概念Ｆ（３０７）ｆｕｎｇｉｂｌｅａｓｓｅｔｓ可互换资产Ｆ（３０８）ｆｕｔｕｒｉｓｔｉｃｐｌａｎｎｉｎｇ远景计划Ｇ（３０９）ｇａｐａｎａｌｙｓｉｓ间距分析（３１０）ｇｅａｒｉｎｇ举债经营比率（杠杆）Ｇ（３１１）ｇｏａｌｃｏｎｇｒｕｅｎｃｅ目标一致性Ｇ（３１２）ｇｏｉｎｇｃｏｎｃｅｒｎｃｏｎｃｅｐｔ持续经营概念Ｇ（３１３）ｇｏｏｄｓｒｅｃｅｉｖｅｄｎｏｔｅ商品收讫单Ｇ（３１４）ｇｏｏｄｗｉｌｌ商誉Ｇ（３１５）ｇｒｏｓｓｄｉｖｉｄｅｎｄｙｉｅｌｄ总股息产出率Ｇ（３１６）ｇｒｏｓｓｍａｒｇｉｎ总边际Ｇ（３１７）ｇｒｏｓｓｐｒｏｆｉｔ毛利润Ｇ（３１８）ｇｒｏｓｓｐｒｏｆｉｔｐｅｒｃｅｎｔａｇｅ毛利润百分比Ｇ（３１９）ｇｒｏｕｐ企业集团Ｇ（３２０）ｇｒｏｕｐａｃｃｏｕｎｔｓ集团报表Ｈ（３１２）ｈｉｇｈ－ｇｅａｒｅｄ高结合杠杆（比例）Ｈ（３１３）ｈｉｒｅｐｕｒｃｈａｓｅ租购Ｈ（３１４）ｈｉｓｔｏｒｉｃａｌｃｏｓｔ历史成本Ｈ（３１５）ｈｉｓｔｏｒｉｃａｌｃｏｓｔａｃｃｏｕｎｔｉｎｇ历史成本会计Ｈ（３１６）ｈｏｕｒｓ小时Ｈ（３１７）ｈｕｒｄｌｅｒａｔｅ最低可接受的报酬率Ｉ（３１８）ｉｄｅａｌｓｔａｎｄａｒｄ理想标准Ｉ（３１９）ｉｄｌｅｃａｐａｃｉｔｙｒａｔｉｏｎ闲置生产能力比率Ｉ（３２０）ｉｄｌｅｔｉｍｅ闲置时间Ｉ（３２１）ｉｍｐｅｒｓｏｎａｌａｃｃｏｕｎｔｓ非记名帐户Ｉ（３２２）ｉｍｐｒｅｓｔｓｙｓｔｅｍ定额备用制度Ｉ（３２３）ｉｎｃｏｍｅａｎｄｅｘｐｅｎｄｉｔｕｒｅａｃｃｏｕｎｔ收益和支出报表Ｉ（３２４）ｉｎｃｏｍｐｌｅｔｅｒｅｃｏｒｄｓ不完善记录Ｉ（３２５）ｉｎｃｒｅｍｅｎｔａｌｃｏｓｔ增量成本Ｉ（３２６）ｉｎｃｒｅｍｅｎｔａｌｙｉｅｌｄ增量产出率Ｉ（３２７）ｉｎｄｉｒｅｃｔｃｏｓｔ间接成本Ｉ（３２８）ｉｎｄｉｒｅｃｔｈｏｕｒｓ间接小时Ｉ（３２９）ｉｎｓｏｌｖｅｎｃｙ无力偿付Ｉ（３３０）ｉｎｔａｎｇｉｂｌｅａｓｓｅｔ无形资产Ｉ（３３１）ｉｎｔｅｇｒａｔｅｄａｃｃｏｕｎｔｓ综合报表Ｉ（３３２）ｉｎｔｅｒｄｅｐｅｎｄｅｎｃｙｃｏｎｃｅｐｔ关联性概念Ｉ（３３３）ｉｎｔｅｒｅｓｔｃｏｖｅｒ利息保障倍数Ｉ（３３４）ｉｎｔｅｒｌｏｃｋｉｎｇａｃｃｏｕｎｔｓ连锁报表Ｉ（３３５）ｉｎｔｅｒｎａｌａｕｄｉｔ内部审计Ｉ（３３６）ｉｎｔｅｒｎａｌｃｈｅｃｋ内部牵制Ｉ（３３７）ｉｎｔｅｒｎａｌｃｏｎｔｒｏｌｓｙｓｔｅｍ内部控制体系Ｉ（３３８）ｉｎｔｅｒｎａｌｆａｉｌｕｒｅｃｏｓｔ内部损失成本Ｉ（３３９）ｉｎｔｅｒｎａｌｒａｔｅｏｆｒｅｔｕｒｎ（ＩＲＲ）内含报酬率Ｉ（３４０）ｉｎｖｅｎｔｏｒｙ存货Ｉ（３４１）ｉｎｖｅｓｔｍｅｎｔ投资Ｉ（３４２）ｉｎｖｅｓｔｍｅｎｔｃｅｎｔｅｒ投资中心Ｉ（３４３）ｉｎｖｏｉｃｅｒｅｇｉｓｔｅｒ发票登记薄Ｉ（３４４）ｉｓｓｕｅｄｓｈａｒｅｃａｐｉｔａｌ已发行股本Ｊ（３４５）ｊｏｂ定单Ｊ（３４６）ｊｏｂｃａｒｄ工作卡Ｊ（３４７）ｊｏｂｃｏｓｔｉｎｇ工作成本计算Ｊ（３４８）ｊｏｂｓｈｅｅｔ工作单Ｊ（３４９）ｊｏｉｎｔｃｏｓｔ联合成本Ｊ（３５０）ｊｏｉｎｔｐｒｏｄｕｃｔｓ联产品Ｊ（３５１）ｊｏｉｎｔｓｔｏｃｋｃｏｍｐａｎｙ股份公司Ｊ（３５２）ｊｏｉｎｔｖｅｎｔｕｒｅ合资经营（３５３）ｊｏｕｒｎａｌ日记帐Ｊ（３５４）ｊｕｓｔ－ｉｎ－ｔｉｍｅ（ＪＩＴ）适时制度Ｊ（３５５）ｊｕｓｙ－ｉｎ－ｔｉｍｅｐｒｏｄｕｃｔｉｏｎ适时生产Ｊ（３５６）ｊｕｓｔ－ｉｎ－ｔｉｍｅｐｕｒｃｈａｓｉｎｇ适时购买Ｋ（３５７）ｋｅｙｆａｃｔｏｒ关键因素Ｌ（３５８）ｌａｂｏｕｒ人工Ｌ（３５９）ｌａｂｏｕｒｔｒａｎｓｆｅｒｎｏｔｅ人工转移单Ｌ（３６０）ｌｅａｎｉｎｇｃｕｒｖｅ学习曲线Ｌ（３６１）ｌｅｄｇｅｒ分类帐户Ｌ（３６２）ｌｅｎｇｔｈｏｆｏｒｄｅｒｂｏｏｋ定单平均周期Ｌ（３６３）ｌｅｔｔｅｒｏｆｃｒｅｄｉｔ信用证Ｌ（３６４）ｌｅｖｅｒａｇｅ举债经营比率Ｌ（３６５）ｌｉａｂｉｌｉｔｉｅｓ负债Ｌ（３６６）ｌｉｆｅｃｙｃｌｅｃｏｓｔｉｎｇ寿命周期成本计算Ｌ（３６７）ＬＩＦＯ后近先出法Ｌ（３６８）ｌｉｍｉｔｅｄｌｉａｂｉｌｉｔｙｃｏｍｐａｎｙ有限责任公司Ｌ（３６９）ｌｉｍｉｔｉｎｇｆａｃｔｏｒ限制因素Ｌ（３７０）ｌｉｎｅ－ｉｔｅｍｂｕｄｇｅｔ明细支出预算Ｌ（３７１）ｌｉｎｅｒｐｒｏｇｒａｍｍｉｎｇ线性规划Ｌ（３７２）ｌｉｑｕｉｄａｓｓｅｔｓ变现资产Ｌ（３７３）ｌｉｑｕｉｄａｔｉｏｎ清算Ｌ（３７４）ｌｉｑｕｉｄｉｔｙｒａｔｉｏｓ易变现比率Ｌ（３７５）ｌｏａｎ贷款Ｌ（３７６）ｌｏａｎｃａｐｉｔａｌ借入资本Ｌ（３７７）ｌｏｎｇｒａｎｇｅｐａｌｎｎｉｎｇ长期计划Ｌ（３７８）ｌｏｓｔｔｉｍｅｒｅｃｏｒｄ虚耗时间记录Ｌ（３７９）ｌｏｗｇｅａｒｅｄ低结合杠杆（比例）Ｌ（３８０）ｌｏｗｅｒｏｆｃｏｓｔｏｒｎｅｔｒｅａｌｉｚａｂｌｅｖａｌｕｅｃｏｎｃｅｐｔ成本或可变净价孰低概念Ｍ（３８１）ｍａｃｈｉｎｅｈｏｕｒｒａｔｅ机器小时率Ｍ（３８２）ｍａｃｈｉｎｅｔｉｍｅｒｅｃｏｒｄ机器时间记录Ｍ（３８３）ｍａｎａｇｅｄｃｏｓｔ管理成本Ｍ（３８４）ｍａｎａｇｅｍｅｎｔａｃｃｏｕｎｔｉｎｇ管理会计Ｍ（３８５）ｍａｎａｇｅｍｅｎｔａｃｃｏｕｎｔｉｎｇｃｏｎｃｅｐｔ管理会计概念Ｍ（３８６）ｍａｎａｇｅｍｅｎｔａｃｃｏｕｎｔｉｎｇｇｕｉｄｅｓ管理会计指导方针Ｍ（３８７）ｍａｎａｇｅｍｅｎｔａｕｄｉｔ管理审计Ｍ（３８８）ｍａｎａｇｅｍｅｎｔｂｕｙ－ｏｕｔ管理性购买产权Ｍ（３８９）ｍａｎａｇｅｍｅｎｔｂｙｅｘｃｅｐｔｉｏｎ例外管理原则Ｍ（３９０）ｍａｒｇｉｎ边际Ｍ（３９１）ｍａｒｇｉｎｏｆｓａｆｅｔｙｒａｔｉｏｎ安全边际比率Ｍ（３９２）ｍａｒｇｉｎｃｏｓｔ边际成本Ｍ（３９３）ｍａｒｇｉｎｃｏｓｔｉｎｇ边际成本计算Ｍ（３９４）ｍａｒｋ－ｄｏｗｎ降低标价Ｍ（３９５）ｍａｒｋ－ｕｐ提高标价Ｍ（３９６）ｍａｒｋｅｔｒｉｓｋｐｒｅｍｉｕｍ市场分险补偿Ｍ（３９７）ｍａｒｋｅｔｓｈａｒｅ市场份额Ｍ（３９８）ｍａｒｋｅｔｉｎｇｃｏｓｔ营销成本Ｍ（３９９）ｍａｔｃｈｉｎｇｃｏｎｃｅｐｔ配比概念Ｍ（４００）ｍａｔｅｒｉａｌｉｔｙｃｏｎｃｅｐｔ重要性概念Ｍ（４０１）ｍａｔｅｒｉａｌｓｒｅｑｕｉｓｉｔｉｏｎ领料单Ｍ（４０２）ｍａｔｅｒｉａｌｓｒｅｔｕｒｎｅｄｎｏｔｅ退料单Ｍ（４０３）ｍａｔｅｒｉａｌｓｔｒａｎｓｆｅｒｎｏｔｅ材料转移单（４０４）ｍｅｍｏｒａｎｄｕｍｏｆａｓｓｏｃｉａｔｉｏｎ公司设立细则Ｍ（４０５）ｍｅｒｇｅｒ兼并Ｍ（４０６）ｍｅｒｇｅｒａｃｃｏｕｎｔｉｎｇ兼并会计Ｍ（４０７）ｍｉｎｏｒｉｔｙｉｎｔｅｒｅｓｔ少数股权Ｍ（４０８）ｍｉｘｅｄｃｏｓｔ混合成本Ｎ（４０９）ｎｅｔａｓｓｅｔｓ净资产Ｎ（４１０）ｎｅｔｂｏｏｋｖａｌｕｅ净帐面价值Ｎ（４１１）ｎｅｔｌｉｑｕｉｄｆｕｎｄｓ净可变现资金Ｎ（４１２）ｎｅｔｍａｒｇｉｎ净边际Ｎ（４１３）ｎｅｔｐｒｅｓｅｎｔｖａｌｕｅ（ＮＰＶ）净现值Ｎ（４１４）ｎｅｔｐｒｏｆｉｔ净利润Ｎ（４１５）ｎｅｔｒｅａｌｉｚａｂｌｅｖａｌｕｅ可变现净值Ｎ（４１６）ｎｅｔｗｏｒｔｈ资产净值Ｎ（４１７）ｎｅｔｗｏｒｋａｎａｌｙｓｉｓ网络分析Ｎ（４１８）ｎｏｉｓｅ干捞Ｎ（４１９）ｎｏｍｉｎａｌａｃｃｏｕｎｔ名义帐户Ｎ（４２０）ｎｏｍｉｎａｌｓｈａｒｅｃａｐｉｔａｌ名义股本Ｎ（４２１）ｎｏｍｉｎａｌｈｏｌｄｉｎｇ代理持有股份Ｎ（４２２）ｎｏｎ－ａｄｊｕｓｔｉｎｇｅｖｅｎｔｓ非调整事项Ｎ（４２３）ｎｏｎ－ｆｉｎａｎｃｉａｌｐｅｒｆｏｒｍａｎｃｅｍｅａｓｕｒｅｍｅｎｔ非财务业绩计量Ｎ（４２４）ｎｏｎ－ｉｎｔｅｒｇｒａｔｅｄａｃｃｏｕｎｔｓ非综合报表Ｎ（４２５）ｎｏｎ－ｌｉｎｅｒｐｒｏｇｒａｍｍｉｎｇ非线性规划Ｎ（４２６）ｎｏｎ－ｖｏｔｉｎｇｓｈａｒｅｓ无表决权的股份Ｎ（４２７）ｎｏｔｉｏｎａｌｃｏｓｔ名义成本Ｎ（４２８）ｎｕｍｂｅｒｏｆｄａｙｓｓｔｏｃｋ存货周转天数Ｎ（４２９）ｎｕｍｂｅｒｏｆｗｅｅｋｓｓｔｏｃｋ存货周转周数Ｏ（４３０）ｏｂｊｅｃｔｉｖｅｃｌａｓｓｉｆｉｃａｔｉｏｎ客体分类Ｏ（４３１）ｏｂｓｏｌｅｓｃｅｎｃｅ陈旧Ｏ（４３２）ｏｆｆｂａｌａｎｃｅｓｈｅｅｔｆｉｎａｎｃｅ资产负债表外筹资Ｏ（４３３）ｏｆｆｅｒｆｏｒｓａｌｅ标价出售Ｏ（４３４）ｏｐｅｒａｔｉｎｇｂｕｄｇｅｔ经营预算Ｏ（４３５）ｏｐｅｒａｔｉｎｇｌｅａｓｅ经营租赁Ｏ（４３６）ｏｐｅｒａｔｉｎｇｓｔａｔｅｍｅｎｔ营业报表Ｏ（４３７）ｏｐｅｒａｔｉｏｎｔｉｍｅ操作时间Ｏ（４３８）ｏｐｅｒａｔｉｏｎａｌｃｏｎｔｒｏｌ经营控制Ｏ（４３９）ｏｐｅｒａｔｉｏｎａｌｇｅａｒｉｎｇ经营杠杆Ｏ（４４０）ｏｐｅｒａｔｉｎｇｐｌａｎｓ经营计划Ｏ（４４１）ｏｐｐｏｒｔｕｎｉｔｙｃｏｓｔ机会成本Ｏ（４４２）ｏｒｄｅｒ定单Ｏ（４４３）ｏｒｄｉｎａｒｙｓｈａｒｅｓ普通股Ｏ（４４４）ｏｕｔ－ｏｆ－ｄａｔｅｃｈｅｑｕｅ过期支票Ｏ（４４５）ｏｖｅｒｃａｐｉｔａｌｉｚａｔｉｏｎ过分资本化Ｏ（４４６）ｏｖｅｒｈｅａｄ制造费用Ｏ（４４７）ｏｖｅｒｈｅａｄａｂｓｏｒｐｔｉｏｎｒａｔｅ制造费用分配率Ｏ（４４８）ｏｖｅｒｈｅａｄｃｏｓｔ制造费用Ｏ（４４９）ｏｖｅｒｔｒａｄｉｎｇ超过营业资金的经营Ｐ（４５０）ｐａｉｄｃｈｅｑｕｅ已付支票Ｐ（４５１）ｐａｉｄ－ｕｐｓｈａｒｅｃａｐｉｔａｌ认定股本Ｐ（４５２）ｐａｒｅｎｔｃｏｍｐａｎｙ母公司Ｐ（４５３）ｐａｒｅｔｏｄｉｓｔｒｉｂｕｔｉｏｎ帕累托分布Ｐ（４５４）ｐａｒｔｉｃｉｐａｔｉｎｇｐｒｅｆｅｒｅｎｃｅｓｈａｒｅｓ参与优先股Ｐ（４５５）ｐａｒｔｎｅｒｓｈｉｐ合伙（４５６）ｐａｙａｂｌｅｌｅｄｇｅｒ应付款项帐户Ｐ（４５７）ｐａｙｂａｃｋ回收期Ｐ（４５８）ｐａｙｍｅｎｔｓａｎｄｒｅｃｅｉｐｔｓａｃｃｏｕｎｔ收入和支出报表Ｐ（４５９）ｐａｙｍｅｎｔｓｗｉｔｈｈｅｌｄ保留款额Ｐ（４６０）ｐａｙｒｏｌｌ工资单Ｐ（４６１）ｐａｙｒｏｌｌａｎａｌｙｓｉｓ工资分析Ｐ（４６２）ｐｅｒｃｅｎｔａｇｅｐｒｏｆｉｔｏｎｔｕｒｎｏｖｅｒ利润对营业额比率Ｐ（４６３）ｐｅｒｉｏｄｃｏｓｔ期间成本Ｐ（４６４）ｐｅｒｐｅｔｕａｌｉｎｖｅｎｔｏｒｙ永续盘存Ｐ（４６５）ｐｅｒｓｏｎａｌａｃｃｏｕｎｔ记名帐户Ｐ（４６６）ＰＥＰＴ项目评审法Ｐ（４６７）ｐｅｔｔｙｃａｓｈａｃｃｏｕｎｔ备用金帐户Ｐ（４６８）ｐｅｔｔｙｃａｓｈｖｏｕｃｈｅｒ备用金凭证Ｐ（４６９）ｐｈｙｓｉｃａｌｉｎｖｅｎｔｏｒｙ实地盘存Ｐ（４７０）ｐｌａｎｎｉｎｇ计划Ｐ（４７１）ｐｌａｎｎｉｎｇｈｏｒｉｚｏｎ计划时限Ｐ（４７２）ｐｌａｎｎｉｎｇｐｅｒｉｏｄ计划期间Ｐ（４７３）ｐｏｌｉｃｙｃｏｓｔ政策成本Ｐ（４７４）ｐｏｓｉｔｉｏｎａｕｄｉｔ状况审计Ｐ（４７５）ｐｏｓｔｂａｌａｎｃｅｓｈｅｅｔｅｖｅｎｔｓ资产负债表编后事项Ｐ（４７６）ｐｒａｃｔｉｃａｌｃａｐａｃｉｔｙ实际生产能力Ｐ（４７７）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎｌｏｓｓｅｓ购置前损失Ｐ（４７８）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎｐｒｏｆｉｔｓ购置前利润Ｐ（４７９）ｐｒｅｆｅｒｅｎｃｅｓｈａｒｅｓ优先股Ｐ（４８０）ｐｒｅｆｅｒｅｎｃｅｃｒｅｄｉｔｏｒｓ优先债权人Ｐ（４８１）ｐｒｅｆｅｒｒｅｄｃｒｅｄｉｔｏｒｓ优先债权人Ｐ（４８２）ｐｒｅｐａｙｍｅｎｔｓ预付款项Ｐ（４８３）ｐｒｅｓｅｎｔｖａｌｕｅ现值Ｐ（４８４）ｐｒｅｖｅｎｔｉｏｎｃｏｓｔ预防成本Ｐ（４８５）ｐｒｉｃｅｒａｔｉｏ市盈率Ｐ（４８６）ｐｒｉｍｅｃｏｓｔ主要成本Ｐ（４８７）ｐｒｉｍｅｅｎｔｒｙ－ｂｏｏｋｓｏｆ原始分录登记薄Ｐ（４８８）ｐｒｉｎｃｉｐａｌｂｕｄｇｅｔｆａｃｔｏｒ主要预算因素Ｐ（４８９）ｐｒｉｏｒｃｈａｒｇｅｃａｐｉｔａｌ优先股Ｐ（４９０）ｐｒｉｏｒｙｅａｒａｄｊｕｓｔｍｅｎｔｓ以前年度调整Ｐ（４９１）ｐｒｉｏｒｉｔｙｂａｓｅｂｕｄｇｅｔｉｎｇ优先顺序体制的预算Ｐ（４９２）ｐｒｉｖａｔｅｃｏｍｐａｎｙ私人公司Ｐ（４９３）ｐｒｏ－ｆｏｒｍａｉｎｖｏｉｃｅ预开发票Ｐ（４９４）ｐｒｏｂｌｅｍｃｈｉｌｄ问号产品Ｐ（４９５）ｐｒｏｃｅｓｓｃｏｓｔｉｎｇ分步成本计算Ｐ（４９６）ｐｒｏｃｅｓｓｔｉｍｅ加工时间Ｐ（４９７）ｐｒｏｄｕｃｔｃｏｓｔ产品成本Ｐ（４９８）Ｐｒｏｄｕｃｔｌｉｆｅｃｙｃｌｅ产品寿命周期Ｐ（４９９）ｐｒｏｄｕｃｔｉｏｎｃｏｓｔ生产成本Ｐ（５００）ｐｒｏｄｕｃｔｉｏｎｃｏｓｔｏｆｓａｌｅｓ售货成本Ｐ（５０１）ｐｒｏｄｕｃｔｉｏｎｖｏｌｕｍｅｒａｔｉｏ生产业务量比率Ｐ（５０２）ｐｒｏｆｉｔｃｅｎｔｅｒ利润中心Ｐ（５０３）ｐｒｏｆｉｔｐｅｒｅｍｐｌｏｙｅｅ每员工利润Ｐ（５０４）ｐｒｏｆｉｔｒｅｔａｉｎｅｄｆｏｒｔｈｅｙｅａｒ年度利润留存Ｐ（５０５）ｐｒｏｆｉｔｔｏｔｕｒｎｏｖｅｒｒａｔｉｏ利润对营业额比率Ｐ（５０６）ｐｒｏｆｉｔ－ｖｏｌｕｍｅｇｒａｐｈ利量图Ｐ（５０７）ｐｒｏｆｉｔａｂｉｌｉｔｙｉｎｄｅｘ盈利指数ｐａｇｅ１０（５０８）ｐｒｏｇｒａｍｍｉｎｇ规划Ｐ（５０９）ｐｒｏｊｅｃｔｅｖａｌｕａｔｉｏｎａｎｄｒｅｖｉｅｗｔｅｃｈｎｉｑｕｅ项目评审法Ｐ（５１０）ｐｒｏｊｅｃｔｉｏｎ预计Ｐ（５１１）ｐｒｏｍｉｓｓｏｒｙｎｏｔｅ本票Ｐ（５１２）ｐｒｏｓｐｅｃｔｕｓ募债说明书Ｐ（５１３）ｐｒｏｖｉｓｉｏｎｓｆｏｒｌｉａｂｉｌｉｔｉｅｓａｎｄｃｈａｒｇｅｓ偿债和费用准备Ｐ（５１４）ｐｒｕｄｅｎｔｃｏｎｃｅｐｔ稳健性概念Ｐ（５１５）ｐｕｂｌｉｃｃｏｍｐａｎｙ公开公司Ｐ（５１６）ｐｕｒｃｈａｓｅｏｒｄｅｒ订购单Ｐ（５１７）ｐｕｒｃｈａｓｅｒｅｑｕｉｓｉｔｉｏｎ请购单Ｐ（５１８）ｐｕｒｃｈａｓｅｌｅｄｇｅｒ采购帐户Ｑ（５１９）ｑｕａｌｉｔｙｒｅｌａｔｅｄｃｏｓｔｓ质量有关成本Ｑ（５２０）ｑｕｅｕｉｎｇｔｉｍｅ排队时间Ｒ（５２１）ｒａｔｅ率Ｒ（５２２）ｒａｔｉｏ比率Ｒ（５２３）ｒａｔｉｏｎｐｙｒａｍｉｄ比率金字塔Ｒ（５２４）ｒａｗｍａｔｅｒｉａｌ原材料Ｒ（５２５）ｒｅｃｅｉｐｔｓａｎｄｐａｙｍｅｎｔｓａｃｃｏｕｎｔ收入和支付报表Ｒ（５２６）ｒｅｃｅｉｖａｂｌｅｌｅｄｇｅｒ应收款项帐户Ｒ（５２７）ｒｅｄｅｅｍａｂｌｅｓｈａｒｅｓ可赎回股份Ｒ（５２８）ｒｅｄｅｍｐｔｉｏｎ赎回Ｒ（５２９）ｒｅｇｉｓｔｅｒｅｄｓｈａｒｅｃａｐｉｔａｌ注册资本Ｒ（５３０）ｒｅｊｅｃｔｓ废品Ｒ（５３１）ｒｅｌｅｖａｎｃｙｃｏｎｃｅｐｔ相关性概念Ｒ（５３２）ｒｅｌｅｖａｎｔｃｏｓｔｓ相关成本Ｒ（５３３）ｒｅｌｅｖａｎｔｒａｎｇｅ相关范围Ｒ（５３４）ｒｅｌｉａｂｉｌｉｔｙｃｏｎｃｅｐｔ可靠性概念Ｒ（５３５）ｒｅｐｌａｃｅｍｅｎｔｐｒｉｃｅ重置价格Ｒ（５３６）ｒｅｐｏｒｔ报表Ｒ（５３７）ｒｅｐｏｒｔｉｎｇ报告Ｒ（５３８）ｒｅｓｅａｒｃｈｃｏｓｔ，ａｐｐｌｉｅｄ应用性研究成本Ｒ（５３９）ｒｅｓｅａｒｃｈｃｏｓｔ，ｐｕｒｅｏｒｂａｓｉｃ理论或基础研究成本Ｒ（５４０）ｒｅｓｅｒｖｅｓ留存收益Ｒ（５４１）ｒｅｓｉｄｕａｌｉｎｃｏｍｅ剩余收益Ｒ（５４２）ｒｅｓｐｏｎｓｉｂｉｌｉｔｙｃｅｎｔｅｒ责任中心Ｒ（５４３）ｒｅｔｅｎｔｉｏｎｍｏｎｅｙ保留款额Ｒ（５４４）ｒｅｔｕｒｎｏｎｃａｐｉｔａｌｅｍｐｌｏｙｅｄ运用资本报酬率Ｒ（５４５）ｒｅｔｕｒｎｓ退回Ｒ（５４６）ｒｅｖｅｎｕｅ收入Ｒ（５４７）ｒｅｖｅｎｕｅｃｅｎｔｅｒ收入中心Ｒ（５４８）ｒｅｖｅｎｕｅｅｘｐｅｎｄｉｔｕｒｅ收益支出Ｒ（５４９）ｒｅｖｅｎｕｅｉｎｖｅｓｔｍｅｎｔ收入性投资Ｒ（５５０）ｒｉｇｈｔｉｓｓｕｅ认股权发行Ｒ（５５１）ｒｏｌｌｉｎｇｂｕｄｇｅｔ滚动预算Ｒ（５５２）ｒｏｌｌｉｎｇｆｏｒｅｃａｓｔ滚动预测Ｓ（５５３）ｓａｌｅｓｌｅｄｇｅｒ销售分类帐Ｓ（５５４）ｓａｌｅｓｏｒｄｅｒ销售定单Ｓ（５５５）ｓａｌｅｓｐｅｒｅｍｐｌｏｙｅｅ每员工销售额Ｓ（５５６）ｓｃｒａｐ废料Ｓ（５５７）ｓｃｒｉｐｉｓｓｕｅ红股发行Ｓ（５５８）ｓｅｃｕｒｅｄｃｒｅｄｉｔｏｒｓ有担保的债权人Ｓ（５５９）ｓｅｇｍｅｎｔａｌｒｅｐｏｒｔｉｎｇ分部报告（５６０）ｓｅｌｌｉｎｇｃｏｓｔ销售成本Ｓ（５６１）ｓｅｍｉ－ｆｉｘｅｄｃｏｓｔ半固定成本Ｓ（５６２）ｓｅｍｉ－ｖａｒｉａｂｌｅｃｏｓｔ半变动成本Ｓ（５６３）ｓｅｎｓｉｔｉｖｉｔｙａｎａｌｙｓｉｓ敏感性分析Ｓ（５６４）ｓｅｒｖｉｃｅｃｏｓｔｃｅｎｔｅｒ服务成本中心Ｓ（５６５）ｓｅｒｖｉｃｅｃｏｓｔｉｎｇ服务成本计算Ｓ（５６６）ｓｅｔ－ｕｐｔｉｍｅ安装时间Ｓ（５６７）ｓｈａｄｏｗｐｒｉｃｅｓ影子价格Ｓ（５６８）ｓｈａｒｅ股票Ｓ（５６９）ｓｈａｒｅｃａｐｉｔａｌ股份资本Ｓ（５７０）ｓｈａｒｅｏｐｔｉｏｎｓｃｈｅｍｅ购股权证方案Ｓ（５７１）ｓｈａｒｅｐｒｅｍｉｕｍ股票溢价Ｓ（５７２）ｓｉｇｈｔｄｒａｆｔ即期汇票Ｓ（５７３）ｓｉｎｇｌｅ－ｅｎｔｒｙｂｏｏｋ－ｋｅｅｐｉｎｇ单式薄记Ｓ（５７４）ｓｉｎｋｉｎｇｆｕｎｄ偿债基金Ｓ（５７５）ｓｌａｃｋｔｉｍｅ松驰时间Ｓ（５７６）ｓｏｃｉａｌｒｅｓｐｏｎｓｉｂｉｌｉｔｙｃｏｓｔ社会责任成本Ｓ（５７７）ｓｏｌｅｔｒａｄｅｒ独资经营者Ｓ（５７８）ｓｏｕｒｃｅａｎｄａｐｐｌｉｃａｔｉｏｎｏｆｆｕｎｄｓｓｔａｔｅｍｅｎｔ资金来源和运用表Ｓ（５７９）ｓｐｅｃｉａｌｏｒｄｅｒｃｏｓｔｉｎｇ特殊定单成本计算Ｓ（５８０）ｓｔａｆｆｃｏｓｔｓ职工成本Ｓ（５８１）ｓｔａｎｄａｒｄ标准Ｓ（５８２）ｓｔａｎｄａｒｄａｃｃｏｕｎｔｉｎｇｐｒａｃｔｉｃｅ标准会计实务Ｓ（５８３）ｓｔａｎｄａｒｄｃｏｓｔ标准成本Ｓ（５８４）ｓｔａｎｄａｒｄｃｏｓｔｉｎｇ标准成本计算Ｓ（５８５）ｓｔａｎｄａｒｄｄｉｒｅｃｔｌａｂｏｕｒｃｏｓｔ标准直接人工Ｓ（５８６）ｓｔａｎｄａｒｄｈｏｕｒ标准小时Ｓ（５８７）ｓｔａｎｄａｒｄｍｉｎｕｔｅ标准分钟Ｓ（５８８）ｓｔａｎｄａｒｄｐｅｒｆｏｒｍａｃｅ－ｌａｂｏｕｒ标准人工业绩Ｓ（５８９）ｓｔａｎｄａｒｄｔｉｍｅ标准时间Ｓ（５９０）ｓｔａｎｄａｒｄｏｒｄｅｒ经常性定单Ｓ（５９１）ｓｔａｔｅｍｅｎｔｏｆａｃｃｏｕｎｔ营业帐单Ｓ（５９２）ｓｔａｔｅｍｅｎｔｏｆａｆｆａｉｒｓ财务状况表Ｓ（５９３）ｓｔａｔｕｔｏｒｙｂｏｄｙ法定实体Ｓ（５９４）ｓｔｏｃｋ存货Ｓ（５９５）ｓｔｏｃｋｃｏｎｔｒｏｌ存货控制Ｓ（５９６）ｓｔｏｃｋｔｕｒｎｏｖｅｒ存货周转率Ｓ（５９７）ｓｔｏｃｋｔａｋｉｎｇ盘点存货Ｓ（５９８）ｓｔｏｒｅｓｒｅｑｕｉｓｉｔｉｏｎ领料申请单Ｓ（５９９）ｓｔｒａｔｅｇｉｃｂｕｓｉｎｅｓｓｕｎｉｔ战略性经营单位Ｓ（６００）ｓｔｒａｔｅｇｉｃｍａｎａｇｅｍｅｎｔａｃｃｏｕｎｔｉｎｇ战略管理会计Ｓ（６０１）ｓｔｒａｔｅｇｉｃｐｌａｎｎｉｎｇ战略计划Ｓ（６０２）ｓｔｒａｔｅｇｙ战略Ｓ（６０３）ｓｕｂｊｅｃｔｉｖｅｃｌａｓｓｉｆｉｃａｔｉｏｎ主体分类Ｓ（６０４）ｓｕｂｓｃｒｉｂｅｄｓｈａｒｅｃａｐｉｔａｌ已认购的股本Ｓ（６０５）ｓｕｂｓｉｄｉａｒｙｕｎｄｅｒｔａｋｉｎｇ子公司Ｓ（６０６）ｓｕｎｋｃｏｓｔ沉没成本Ｓ（６０７）ｓｕｐｐｌｙｅｓｔｉｍａｔｅ预算估计Ｓ（６０８）ｓｕｐｐｌｙｅｘｐｅｎｄｉｔｕｒｅ预算支出Ｓ（６０９）ｓｕｓｐｅｎｓｅａｃｃｏｕｎｔ暂记帐户Ｓ（６１０）ＳＷＯＴａｎａｌｙｓｉｓ长处和短处，机会和威胁分析（６１１）ｓｙｓｔｅｍ制度，体系Ｔ（６１２）ｔａｃｔｉｃａｌｐｌａｎｎｉｎｇ策略计划Ｔ（６１３）ｔａｃｔｉｃｓ策略Ｔ（６１４）ｔａｋｅ－ｏｖｅｒ接收Ｔ（６１５）ｔａｎｇｉｂｌｅａｓｓｅｔ有形资产Ｔ（６１６）ｔａｎｇｉｂｌｅｆｉｘｅｄａｓｓｅｔｓｔａｔｅｍｅｎｔ有形固定资产表Ｔ（６１７）ｔａｒｇｅｔｃｏｓｔ目标成本Ｔ（６１８）ｔｅｒｏｔｅｃｈｎｏｌｏｇｙ设备综合工程学Ｔ（６１９）ｔｈｒｏｕｇｈｐｕｔａｃｃｏｕｎｔｉｎｇ生产量会计Ｔ（６２０）ｔｉｍｅ时间Ｔ（６２１）ｔｉｍｅｓｈｅｅｔ时间记录表Ｔ（６２２）ｔｏｔａｌａｓｓｅｔｓ总资产Ｔ（６２３）ｔｏｔａｌｑｕａｌｉｔｙｍａｎａｇｅｍｅｎｔ全面质量管理Ｔ（６２４）ｔｏｔａｌｓｔｏｃｋｓ存货总计Ｔ（６２５）ｔｒａｄｅｃｒｅｄｉｔｏｒｓ购货客户（应付帐款）Ｔ（６２６）ｔｒａｄｅｄｅｂｔｏｒｓ销货客户（应收帐款）Ｔ（６２７）ｔｒａｄｉｎｇｐｒｏｆｉｔａｎｄｌｏｓｓａｃｃｏｕｎｔ营业损益表Ｔ（６２８）ｔｒａｎｓｆｅｒｐｒｉｃｅ转让价格Ｔ（６２９）ｔｒａｎｓｉｔｔｉｍｅ中转时间Ｔ（６３０）ｔｒｅａｓｕｒｅｒｓｈｉｐ财务长制度Ｔ（６３１）ｔｒａｉｌｂａｌａｎｃｅ试算平衡表Ｔ（６３２）ｔｕｒｎｏｖｅｒ营业额Ｕ（６３３）ｕｎｃａｌｌｅｄｓｈａｒｅｃａｐｉｔａｌ未催缴股本Ｕ（６３４）ｕｎｄｅｒｃａｐｉｔａｌｉｚａｔｉｏｎ不足资本化Ｕ（６３５）ｕｎｄｅｒｏｒｏｖｅｒ－ａｂｓｏｒｂｅｄｏｖｅｒｈｅａｄ少吸收或多吸收的制造费用Ｕ（６３６）ｕｎｉｆｏｒｍａｃｃｏｕｎｔｉｎｇ统一会计Ｕ（６３７）ｕｎｉｆｏｒｍｃｏｓｔｉｎｇ统一成本计算Ｕ（６３８）ｕｎｉｓｓｕｅｄｓｈａｒｅｃａｐｉｔａｌ未发行股本Ｖ（６３９）ｖａｌｕｅ价值Ｖ（６４０）ｖａｌｕｅａｄｄｅｄ增值Ｖ（６４１）ｖａｌｕｅａｎａｌｙｓｉｓ价值分析Ｖ（６４２）ｖａｌｕｅｆｏｒｍｏｎｅｙａｕｄｉｔ经济效益审计Ｖ（６４３）ｖａｒｉａｂｌｅｃｏｓｔ变动成本Ｖ（６４４）ｖａｒｉａｂｌｅｃｏｓｔｏｆｓａｌｅｓ销售的变动成本Ｖ（６４５）ｖａｒｉａｎｃｅ差异Ｖ（６４６）ｖａｒｉａｎｃｅａｃｃｏｕｎｔｉｎｇ差异会计Ｖ（６４７）ｖａｒｉａｎｃｅａｄｍｉｎｉｓｔｒａｔｉｖｅｃｏｓｔ行政管理费用差异Ｖ（６４８）ｖａｒｉａｎｃｅａｎａｌｙｓｉｓ差异分析Ｖ（６４９）ｖａｒｉａｎｃｅｂｕｄｇｅｔ预算差异Ｖ（６５０）ｖａｒｉａｎｃｅｄｉｒｅｃｔｌａｂｏｕｒｅｆｆｉｃｉｅｎｃｙ直接人工效率差异Ｖ（６５１）ｖａｒｉａｎｃｅｄｉｒｅｃｔｌａｂｏｕｒｒａｔｅ直接人工费率差异Ｖ（６５２）ｖａｒｉａｎｃｅｄｉｒｅｃｔｌａｂｏｕｒｔｏｔａｌ直接人工总差异Ｖ（６５３）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｍｉｘ直接材料结构差异Ｖ（６５４）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｓｐｒｉｃｅ直接材料价格差异Ｖ（６５５）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｓｔｏｔａｌ直接材料总差异Ｖ（６５６）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｕｓａｇｅ直接材料用量差异Ｖ（６５７）ｖａｒｉａｎｃｅｄｉｒｅｃｔｍａｔｅｒｉａｌｙｉｅｌｄ直接材料产出率差异Ｖ（６５８）ｖａｒｉａｎｃｅｆｉｘｅｄｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｅｘｐｅｎｄｉｔｕｒｅ固定生产性制造费用耗费差异Ｖ（６５９）ｖａｒｉａｎｃｅｆｉｘｅｄｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｔｏｔａｌ固定生产性制造费用总差异Ｖ（６６０）ｖａｒｉａｎｃｅｆｉｘｅｄｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｖｏｌｕ（６６１）ｖａｒｉａｎｃｅｍａｒｋｅｔｓｈａｒｅ市场份额差异Ｖ（６６２）ｖａｒｉａｎｃｅｍａｒｋｅｔｓｉｚｅ市场规模差异Ｖ（６６３）ｖａｒｉａｎｃｅｍａｒｋｅｔｉｎｇｃｏｓｔ营销成本差异Ｖ（６６４）ｖａｒｉａｎｃｅｏｐｅｒａｔｉｏｎａｌ经营差异Ｖ（６６５）ｖａｒｉａｎｃｅｏｐｅｒａｔｉｏｎａｌｐｒｉｃｅ经营价格差异Ｖ（６６６）ｖａｒｉａｎｃｅｏｐｅｒａｔｉｏｎｕｓａｇｅ经营用量差异Ｖ（６６７）ｖａｒｉａｎｃｅｐｌａｎｎｉｎｇ计划差异Ｖ（６６８）ｖａｒｉａｎｃｅｐｌａｎｎｉｎｇｐｒｉｃｅ计划价格差异Ｖ（６６９）ｖａｒｉａｎｃｅｑｕａｌｉｔｙｃｏｓｔ质量成本差异Ｖ（６７０）ｖａｒｉａｎｃｅｒｅｖｉｓｉｏｎ标准修订差异Ｖ（６７４）ｖａｒｉａｎｃｅｓａｌｅｓｍｉｘｃｏｎｔｒｉｂｕｔｉｏｎ销售贡献毛益差异Ｖ（６７５）ｖａｒｉａｎｃｅｓａｌｅｓｍｉｘｐｒｏｆｉｔ销售结构利润差异Ｖ（６７６）ｖａｒｉａｎｃｅｓａｌｅｓｑｕａｎｔｉｔｙｃｏｎｔｒｉｂｕｔｉｏｎ销售数量贡献毛益差异Ｖ（６７７）ｖａｒｉａｎｃｅｓａｌｅｓｑｕａｎｉｔｙｐｒｏｆｉｔ销售数量利润差异Ｖ（６７８）ｖａｒｉａｎｃｅｓａｌｅｓｔｕｒｎｏｖｅｒ销售收入差异Ｖ（６７９）ｖａｒｉａｎｃｅｓａｌｅｓｖｏｌｕｍｅｃｏｎｔｒｉｂｕｔｉｏｎ销售业务量贡献毛益差异Ｖ（６８０）ｖａｒｉａｎｃｅｓａｌｅｓｖｏｌｕｍｅｐｒｏｆｉｔ销售业务量利润差异Ｖ（６８１）ｖａｒｉａｎｃｅｓｅｌｌｉｎｇｐｒｉｃｅ销售价格差异Ｖ（６８２）ｖａｒｉａｎｃｅｔｏｔａｌｐｒｏｆｉｔ总利润差异Ｖ（６８３）ｖａｒｉａｎｃｅｖａｒｉａｂｌｅｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｅｆｆｉｃｉｅｎｃｙ变动生产性制造费用效率差异Ｖ（６８４）ｖａｒｉａｎｃｅｖａｒｉａｂｌｅｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｅｘｐｅｎｄｉｔｕｒｅ变动生产性制造费用耗费差异Ｖ（６８５）ｖａｒｉａｎｃｅｖａｒｉａｂｌｅｐｒｏｄｕｃｔｉｏｎｏｖｅｒｈｅａｄｔｏｔａｌ变动生产性制造费用总差异Ｖ（６８６）ｖｉｒｅｍｅｎｔ预算流用Ｖ（６８７）ｖｏｔｅ表决Ｖ（６８８）ｖｏｕｃｈｅｒ凭证Ｗ（６８９）ｗａｉｔｉｎｇｔｉｍｅ等候时间Ｗ（６９０）ｗａｓｔｅ废品（料）Ｗ（６９１）ｗａｓｔｉｎｇａｓｓｅｔ递耗资产Ｗ（６９２）ｗｅｉｇｈｔｅｄａｖｅｒａｇｅｃｏｓｔｏｆｃａｐｉｔａｌ资本的加权平均成本Ｗ（６９３）ｗｅｉｇｈｔｅｄａｖｅｒａｇｅｐｒｉｃｅ加权平均价格Ｗ（６９４）ｗｉｔｈｒｅｓｏｕｒｃｅ有追索权Ｗ（６９５）ｗｉｔｈｏｕｔｒｅｃｏｕｒｓｅ无追索权Ｗ（６９６）ｗｏｒｋｉｎｇｃａｐｉｔａｌ营运资本Ｗ（６９７）ｗｒｉｔｅ－ｄｏｗｎ减值Ｚ（６９８）ｚｅｒｏｂａｓｅｂｕｄｇｅｔｉｎｇ零基预算Ｚ（６９９）ｚｅｒｏｃｏｕｐｏｎｂｏｎｄ无息债券Ｚ（７００）Ｚｓｃｏｒｅ破产预测计分法１。
最全会计专业术语中英文对照
最全会计专业术语中英文对照写在前面，这种免费的东西为什么还要消耗财富值呢？！知识就要分享！免费下载！付款用语付款方法mode of payment现金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清/支付全部货款payment in full/full payment支付部分货款/分批付款payment in part/part payment/partial payment 记帐付款/会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly payment/monthly instalment延滞付款payment in arrear预付货/先付payment in advance/prepayment延付货款deferred payment立即付款prompt payment/immediate payment暂付款suspense payment延期付款delay in payment/extension of payment支付票据payment bill名誉支付/干与付款payment for honour/payment by intervention结帐/清算/支付settlement分期付款instalment滞付/拖欠/尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay/to make payment/to make effect payment结帐to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse结清to clear off/to pya off请求付款to ask for payment/to request payment恳求付帐to solicit payment拖延付款to defer payment/to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly 付款相当慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款颇为恶劣to pay very badly/to never pay unless forced拒绝付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you惠请付款kindly pay the amount/please forward payment/please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.索取利息to charge interest附上利息to draw interest/to bear interest/to allow interest生息to yield interest生息3% to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在银行存款to have money in a bank/to have a bank account/to have money on deposit 向银行提款to withdraw one‘s deposit from a bank换取现金to convert into money/to turn into cash/to realize折扣用语从价格打10%的折扣to make a discount of 10% off the price/to make 10% discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce/to make a reduction减价to deduct/to make a deduction回扣to rebate现金折扣cash discount货到付款/现金提货cash on deliver （C.O.D.）货到付现款cash on arrival即时付款prompt cash净价/最低价格付现net cash现金付款ready cash即期付款spot cash/cash down/cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance （D/A）付款交单documents against payment （D/P）折扣例文除非另有说明， 30日后全额付现，如有错误，请立即通知。
会计专业术语中英文对照
会计专业术语中英文对照一、资产assets1、流动资产current assets111 现金及现金等价物cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 现金等价物cash equivalents1118 其它现金及现金等价物other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期政券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investmentto market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 坏帐准备－应收票据allowance for doubtful accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties 1149 坏帐准备－应收帐款allowance for doubtful accounts - accountsreceivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreigncurrencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other 1189 坏帐准备- 其它应收款allowance for doubtful accounts - otherreceivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 存货跌价准备allowance to reduce inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 办公用品office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid （or input tax）1282 留抵税额excess VAT paid （or overpaid VAT） (kathy土豆: 1281&1282两项美国会计没有)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses 1293 业主（股东）往来owners^（stockholders^）current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund （or sinking fund）1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate investments 1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value oflong-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments 1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings 144~146 机（器）具及设备machinery and equipment1441 机（器）具machinery1448 机（器）具-重估增值machinery - revaluation increments1449 累积折旧-机（器）具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets(kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease)152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements 1529 累积折旧- 租赁权益改良accumulated depreciation - leaseholdimprovements156 未完工程及预付购置设备款construction in progress and prepaymentsforequipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment 158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment -revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneousproperty, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts andoverdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value fromrevaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other。
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一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax。