财务会计与科目管理知识分析中英文对照
会计科目中英文对照版
第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本：Paid-in capital资本公积：Additional paid-in capital盈余公积：Surplus reserves未分配利润：Retained earnings4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs；cost of goods sold / cost of sales 其他业务支出：Other operating costs营业外支出：Non-operating expenditure销售费用：Selling expense（advertisement）管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率。
财务会计与科目管理知识分析中英文对照
1,AAA ,美国会计学会2,Abacus,《算盘》杂志3,abacus ,算盘4,Abandonment,"废弃,报废;委付" 5,abandonment value ,废弃价值6,abatement,①减免②冲销7,ability to service debt ,偿债能力8,abnormal cost ,异常成本9,abnormal spoilage ,异常损耗10,above par ,超过票面价值11,above theline,线上项目12,absoluteamount ,"绝对数,绝对金额"13,absoluteendorsement ,绝对背书14,absoluteinsolvency ,绝对无力偿付15,absolutepriority ,绝对优先求偿权16,absolutevalue ,绝对值17,absorb ,"摊配,转并"18,absorptionaccount ,"摊配账户,转并账户"19,absorptioncosting ,摊配成本计算法20,abstract ,摘要表21,abuse ,滥用职权22,abuse of taxshelter ,滥用避税项目23,ACCA,特许公认会计师公会24,acceleratedcost recoverysystem ,加速成本收回制度25,accelerateddepreciationmethod ,"加速折旧法,快速折旧法"26,accelerationclause ,"加速偿付条款,提早偿付条款"27,acceptance,①承兑②已承兑票据③验收28,acceptancebill ,承兑票据29,acceptanceregister ,承兑票据登记簿30,acceptancesampling,验收抽样31,access time ,存取时刻32,accommodatio n ,融通33,accommodatio n bill ,融通票据34,accommodatio n endorsement ,融通背书35,account,"①账户,会计科目②账簿,报表③账目,账项④记账"36,accountabili ty ,"经营责任,会计责任"37,accountabili ty unit ,责任单位38,Accountancy ,《会计》杂志39,accountancy ,会计40,accountant ,"会计员,会计师"41,accountantgeneral ,"会计主任,总会计"42,accounting incharge ,主管会计师43,"accountant,s legalliability ",会计师的法律责任44,"accountant,s report ",会计师报告45,"accountant,s responsibility",会计师职责46,accountform ,"账户式,账式"47,accounting,①会计②会计学48,accountingassumption ,"会计假定,会计假设"49,accountingbasis ,"会计基准,会计差不多方法"50,accountingchanges ,会计变更51,accountingconcept ,会计概念52,accountingcontrol ,会计操纵53,accountingconvention ,"会计常规,会计惯例"54,accountingcorporation ,会计公司55,accountingcycle ,会计循环56,accountingdata ,会计数据57,accountingdoctrine ,会计信条58,accounting document ,会计凭证59,accounting elements ,会计要素60,accounting entity ,"会计主体,会计个体" 61,accounting entry ,会计分录62,accounting equation ,会计等式63,accounting event ,会计事项64,accounting exposure ,"会计暴露,会计暴露风险"65,accountingfirm ,会计事务所66,AccountingHall of Fame ,会计名人堂67,accountingharmonization ,会计协调化68,accountingidentity ,会计恒等式69,accountingincome ,会计收益70,accountinginformation ,会计信息71,accountinginformationsystem ,会计信息系统72,accountinginternationalization ,会计国际化73,accountingjournals ,会计杂志74,accountinglegislation ,会计法规75,accountingmanual ,会计手册76,accountingobjective ,会计目标77,accountingperiod ,会计期78,accountingpolicies ,会计政策79,accountingpostulate ,会计假设80,accountingpractice ,会计实务81,accountingprinciple ,会计原则82,AccountingPrinciple Board ,会计原则委员会83,accountingprocedures ,会计程序84,accounting profession ,"会计职业,会计专业"85,accounting rate of return ,会计收益率86,accounting records ,"会计记录,会计簿籍" 87,Accounting Review ,《会计评论》88,accounting rules ,会计规则89,Accounting Series Release ,《会计公告文件》90,accountingservice ,会计服务91,accountingsoftware ,会计软件92,accountingstandard ,"会计标准,会计准则"93,accountingstandardization ,会计标准化94,AccountingStandards Board ,会计准则委员会(英)95,AccountingStandardsCommittee ,会计准则委员会(英)96,accountingsystem,①会计制度②会计系统97,accountingtechnique ,会计技术98,accountingtheory ,会计理论99,accountingtransaction ,"会计业务,会计账务"100,AccountingTrend andTechniques ,《会计趋势和会计技术》101,accountingunit ,会计单位102,accountingvaluation ,会计计价103,accountingyear ,会计年度104,accounts ,"会计账簿,会计报表"105,accountsales ,"承销清单,承销报告单"106,accountspayable ,应付账款107,accountsreceivable ,应收账款108,accountsreceivable aging schedule ,应收账款账龄分析表109,accounts receivable assigned ,已转让应收账款110,accounts receivable collection period,应收账款收款期111,accounts receivable discounted ,已贴现应收账款112,accounts receivable financing ,"应收账款筹资,应收账款融资"113,accountsreceivablemanagement ,应收账款治理114,accountsreceivableturnover ,"应收账款周转率,应收账款周转次数"115,accretion ,增殖116,accrualbasisaccounting ,"应计制会计,权责发生制会计"117,accruedasset ,应计资产118,accruedexpense ,应计费用119,accruedliability ,应计负债120,accruedrevenue ,应计收入121,accumulateddepreciation ,累计折旧122,accumulateddividend ,累计股利123,accumulatedearnings tax ,"累积盈余税,累积收益税"124,accumulation ,"累积,累计"125,acid testratio ,酸性试验比率126,acquiredcompany ,"被盘购公司,被兼并公司"127,acquisition,"购置,盘购"128,acquisitionaccounting ,盘购会计129,acquisitioncost ,购置成本130,acquisitiondecision ,购置决策131,acquisition excess ,盘购超支132,acquisition surplus ,盘购盈余133,across-the-board ,全面调整134,ACT ,预交公司税135,act ,"法案,法规"136,action ,"起诉,诉讼"137,active account ,活动账户138,active assets ,活动资产139,activity ,"业务活动,作业"140,activityaccount ,作业账户141,activityaccounting ,作业会计142,activityratio ,业务活动比率143,activityvariance ,业务活动量差异144,act ofbankruptcy ,破产法145,act ofcompany ,公司法146,act of God ,"天灾,不可抗力"147,actualcapital ,实际资本148,actualvalue ,实际价值149,actual wage ,实际工资150,added value ,增值151,added valuestatement ,增值表152,added valuetax ,增值税153,addition ,"增置,扩建"154,additionaldepreciation ,"附加折旧,补提折旧"155,additionalpaid-in capital ,附加实缴资本156,additionaltax ,附加税157,adequatedisclosure ,充分披露158,adjunctaccount ,附加账户159,adjustable-rate bond ,可调整利率债券160,adjustedgross income ,"调整后收益总额,调整后所得总额" 161,adjusted trial balance ,调整后试算表162,adjusting entry ,调整分录163,adjustment ,调整164,adjustment account ,调整账户165,adjustment bond ,调整债券166,administrat ive accounting ,行政治理会计167,administrat ive budget ,行政治理预算168,administrative expense,行政治理费用169,ADR ,资产折旧年限幅度170,ad valoremtax ,从价税171,advance ,"预付款,垫付款"172,advancecorporation tax ,预交公司税173,advancesfrom customers ,预收客户款174,advance tosuppliers ,预付货款175,adventure ,"投机经营,短期经营"176,adverseopinion ,"反面意见,否定意见"177,adversevariance ,"不利差异,逆差"178,advisoryservices,咨询服务179,affiliatedcompany ,联营公司180,affiliation ,联营181,afterclosing trialbalance ,结账后试算表182,after cost ,售后成本183,after date ,出票后兑付184,after sight ,见票后兑付185,after-tax ,税后186,AGA ,政府会计师联合会187,age ,"寿命,账龄,资产使用年限"188,ageallowance,年龄减免189,ageanalysis ,账龄分析190,agency ,"代理,代理关系" 191,agency commission ,代理佣金192,agency fund ,代管基金193,agenda ,"议事日程,备忘录" 194,agent ,"代理商,代理人"195,aggregate balance sheet ,合并资产负债表196,aggregate income statement ,合并损益表197,AGI ,"调整后收益总额,调整后所得总额"198,aging ofaccountsreceivable,应收账款账龄分析199,agingschedule ,账龄表200,agio ,"贴水,折价"201,agiotage ,"汇兑业务,兑换业务"202,AGM ,年度股东大会203,agreement ,协议204,agreement ofpartnership ,合伙协议205,AICPA ,美国注册公共会计师协会206,AIS ,会计信息系统207,all capitalearnings rate ,资本总额收益率208,all-inclusive incomeconcept ,总括收益概念209,allocation,"分摊,分配"210,allocationcriteria,分配标准211,allotment,"①分配,拨付②分配数,拨付数"212,allowance,①备抵②折让③津贴213,allowancefor bad debts ,呆账备抵214,allowancefordepreciation ,折旧备抵账户215,allowancemethod ,备抵法216,all-purposefinancialstatement ,"通用财务报表,通用会计报表"217,alpharisk ,"阿尔法风险,第一种审计风险"218,altered check ,涂改支票219,alternative accounting methods ,可选择性会计方法220,alternative proposals ,"替代方案,备选方案" 221,amalgamatio n ,企业合并222,American Accounting Association ,美国会计学会223,Americandepositoryreceipts ,"美国银行证券存单,美国银行证券托存收据"224,AmericanInstitute ofCertified PublicAccountants ,"美国注册会计师协会,美国注册公共会计师协会"225,Americanoption ,美式期权226,AmericanStock Exchange ,美国股票交易所227,amortization,①摊销②摊还228,amortizedcost ,摊余成本229,amount ,"金额,合计"230,amountdiffer ,金额不符231,amount due ,到期金额232,amount of 1dollar ,1元的本利和233,analysis ,分析234,analyst,分析师235,analyticalreview ,分析性检查236,annualaudit ,年度审计237,annualclosing ,年度结账238,annualgeneral meeting ,年度股东大会239,annualize ,按年折算240,annualizednet presentvalue ,折算年度净现值241,annualreport ,年度报告242,annuity ,年金243,annuity due,期初年金244,annuity in advance,预付年金245,annuity in arrears,迟付年金246,annuity method of depreciation ,年金折旧法247,antedate ,填早日期248,anticipatio n ,"可能,预列" 249,anti-diluti on clause ,防止稀释条款250,anti-pollution investment ,消除污染投资251,anti-profiteering tax ,反暴利税252,anti-taxavoidance ,反避税253,anti-trustlegislation ,反拖拉斯立法254,A/P ,应付账款255,APB ,会计原则委员会256,APB Opinion ,《会计原则委员会意见书》257,Application,"申请,申请书"258,appliedoverhead ,已分配间接费用259,appraisal ,估价260,appraisalcapital ,评估资本261,appraisalsurplus ,估价盈余262,appraiser ,"估价员,估价师"263,appreciation ,增值264,appropriated retainedearnings ,"已拨定留存收益,已指定用途留存收益"265,appropriation ,"拨款,指拨经费"266,appropriation account ,①拨款账户②留存收益分配账户267,appropriation budget,拨款预算268,approval ,"核定,审批"269,approvedaccount ,核定账户270,approved bond ,核定债券271,A/R ,应收账款272,arbitrage ,"套利,套汇" 273,arbitrage transaction ,"套利业务,套汇业务"274,arbitration ,"仲裁,公断" 275,arithmetica l error ,算术误差276,"arm,s-leng th price ","正常价格,公正价格" 277,"arm,s-leng th transaction","一臂之隔交易,正常交易"278,ARR ,会计收益率279,arrears,"①拖欠,欠款②迟付"280,arrestment ,财产扣押281,AuthurAnderson & Co. ,"约瑟?安德森会计师事务所,安达信会计师事务所"282,article ,"文件条文,合同条款"283,articles ofincorporation,公司章程284,articles ofpartnership ,合伙契约285,articulate ,环接286,articulatedconcept ,环接观念287,artificialintelligence ,人工智能288,ASB ,审计准则委员会289,ASE,美国股票交易所290,AsianDevelopmentBank ,亚洲开发银行291,Asiandollar ,亚洲美元292,askingprice ,"索价,卖方报价"293,assessedvalue ,估定价值294,assessment,"①估定,查定②特不税捐,特不摊派税捐"295,asset ,资产296,assetcover ,"资产担保,资产保证"297,assetdepreciationrange ,资产折旧年限幅度298,asset-liabi lity view ,资产—负债观念299,asset quality ,资产质量300,asset retirement ,"资产退役,资产报废"301,asset revaluation ,资产重估价302,asset stripping ,"资产剥离,资产拆卖" 303,asset structure ,资产结构304,assetturnover ,资产周转率305,assetvaluation ,资产计价306,assignmentof accountsreceivable ,应收账款转让307,associatedcompany ,"联属公司,附属公司"308,Associationof GovernmentAccounting ,政府会计师协会309,assumedliability ,"承担债务,承付债务"310,AT ,税后311,at cost ,按成本312,at par ,"按票面额,平价"313,at sight ,"见票兑付,即期兑付"314,attachedaccount ,被查封账户315,attachment,"扣押,查封"316,attest,"证明,验证"317,attestation,"证明书,鉴定书"318,audit ,"审核,审计"319,auditability ,可审核性320,auditcommittee ,审计委员会321,auditcoverage,审计范围322,auditedfinancialstatement ,"审定财务报表,审定会计报表"323,auditevidence,"审计证据,审计凭证" 324,Audit Guides ,《审计指南》325,auditing,①审计②审计学326,auditing procedure ,审计程序327,auditing process,审计过程328,auditing standard ,"审计标准,审计准则" 329,Auditing Standards Board,审计准则委员会330,Auditor,"审计员,审计师"331,auditorgeneral,"审计主任,总审计"332,"auditor,slegal liability",审计师法律责任333,"auditor,sopinion ",审计师意见书334,"auditor,sreport ","审计师报告,查账报告"335,auditprogram ,审计工作打算336,auditreport ,审计报告337,audit risk ,审计风险338,auditsampling ,审计抽样339,auditsoftware ,审计软件340,audit test,审计抽查341,audittrail,"审计脉络,审计线索"342,auditworking paper ,审计工作底稿343,authorizedcapital stock ,"核定股本,法定股本"344,automatedclearing house ,自动票据交换所345,automatedteller machine ,自动取款机346,automatictransferservice ,自动转账服务347,availableasset ,可用资产348,availableinventory ,可用存货349,averagebalance ,平均余额350,average collection period ,平均收款期351,average cost,平均成本352,average-cos t method ,平均成本法353,average inventory ,"平均存货,平均库存" 354,averagelife ,"平均寿命,平均使用年限" 355,average payment period (of accounts payable) ,应付账款平均付款期356,average rateof return ,平均收益率357,averages ,股票价格平均指数358,avoidablecost ,可幸免成本359,back charge ,欠费费用360,back date ,"倒填日期,填早日期"361,backed bill ,背书票据362,back-endload,后期负担363,backer,①票据担保人②财务支持人364,backlogdepreciation ,欠提折旧365,back order ,欠交订货366,back pay ,欠付工资367,back tax ,欠交税款368,back-to-back credit ,对开信用证369,back-to-back loan,对销贷款370,backwardation ,倒价371,backwardintegration ,逆向合并372,bad check ,空头支票373,bad debt ,"呆账,呆账账户"374,bad debtaccount ,呆账账户375,bad debtexpense ,呆账费用376,bad debtratio ,呆账比率377,bad debtrecovery ,呆账收回378,bailment ,"寄销,寄予"379,bailout ,抽资380,bailout period ,投资返还期381,balance,①余额②平衡382,balance budget ,平衡预算383,balance due ,结欠余额384,balancefund ,平衡基金385,balance of account ,账户余额386,balance of payment ,国际收支差额387,balance of retainedearnings ,留存收益余额388,balancesheet ,资产负债表389,balancesheet account ,资产负债表账户390,balancesheet analysis ,资产负债表分析391,balancesheet audit ,资产负债表审计392,balancesheet date ,结账日期393,balancesheet ratio ,资产负债表比率394,balancesheet total ,资产负债表总额395,balloonpayment ,漂移式付款396,bank ,银行397,"bank(er,s)acceptance ","银行承兑,银行承兑汇票"398,bankbalance ,银行存款余额399,bankbook ,存折400,bank charge ,银行手续费401,bankcheckingaccount ,"银行支票账户,银行活期存款账户"402,bankconfirmation ,银行证明信函403,bankcredit,"银行信用,银行信贷"404,bankcustody ,银行保险库405,bank draft,银行汇票406,banker,①银行家②银行407,bankfailure ,银行倒闭408,bank loan ,银行贷款409,bank overdraft,银行透支410,bank reconciliation statement,"银行对账单,银行存款调节表"411,bank reference,银行征信信函412,bank run ,银行挤兑413,bankruptcy ,破产414,bankruptcyact ,破产法415,bankruptcycost ,破产成本416,bankruptcycourt ,破产法院417,bankruptcyprediction,破产推断418,BankruptcyReform Act of1978 ,1978年破产改革法419,banktransfer ,"银行汇兑业务,银行转账业务"420,bargain,"①合同,谈判②廉价货"421,bargainmoney,定金422,bargainpurchase option,承租人优先购置权423,bargainrenewed option,承租人优先续租权424,bargainsale ,廉价销售425,barometers,"经济晴雨表,经济指标"426,barometersstock,晴雨表股票427,barter ,以货易货428,bartertransaction ,易货业务429,base ,基数430,base period ,基期431,base price ,基价432,base rate ,基础利率433,base stock ,基础存量434,BASIC ,基础语言435,basicearnings pershare ,每股基础收益436,basis ,基准437,basis of accounting ,"会计基准,会计方法"438,basis of taxation ,计税基准439,basis point ,基点440,basket purchase ,"整套采购,总价采购" 441,batch costing ,分批成本计算法442,batch processing ,"分批处理,分批数据处理"443,B/D ,过次页444,B/E,汇票445,BEanalysis ,"损益分界分析,保本分析"446,bear,"①承担,负担②卖空者,空头"447,bearer ,持票人448,bearer bond ,不记名债券449,bearerdraft ,不记名汇票450,bearinterest ,"附息,负担利息"451,bearmarket ,"熊市,下跌行情"452,bearsqueeze ,榨空头453,beating themarket ,战胜股市454,before-separation cost ,分离前成本455,before-taxincome,税前收益456,BeginnersAll-purposeSymbolicInstructionCode ,"基础语言,初学者通用符号指令语言"457,beginningbalance ,期初余额458,beginninginventory ,期初存货459,bellwethersecurity ,"领头证券,龙头证券"460,below par ,低于票面价值461,below theline ,线下项目462,beneficialinterest,受益人权益463,beneficial owner ,受益权人464,beneficiary ,"受益人,受款人,受赔人"465,benefit,"①效益,利益②福利金,津贴"466,benefit-cos t analysis ,效益成本分析467,benefit-cos t ratio ,效益成本比率468,benefitfund ,福利基金469,benefit in kind ,实物福利470,benefit system ,职工福利制度471,best-efforts agreement ,证券尽力推销协议472,betacoefficient ,贝塔系数473,beta risk ,"贝塔风险,第二种类型误差"474,betterment,"改造投资,改造工程投资"475,B/F ,余额承前476,Bias,"偏差,偏向性"477,bid ,①买价②投标478,bid bond ,投标保证金479,bid price,"①买方出价,买价②投标价格"480,big bath ,巨额冲销481,Big Board ,大证券交易所482,Big Five ,五大会计师事务所483,bill,"①汇票,票据②通知单,清单③账单,发货票"484,billing ,"开发票,开账单"485,billingclerk ,开票员486,bill ofentry ,报关单487,bill ofexchange ,汇票488,bill oflading ,"提货单,提单"489,bill ofmaterials ,用料单490,bill ofsales ,"销货清单,卖据"491,billspayable ,应付票据492,billsreceivable ,应收票据493,B/L ,提货单494,black market ,黑市495,black money ,黑钞票496,blank bill of lading ,不记名提货单497,blank check ,空白支票498,blank endorsement ,不记名背书499,blanket mortgage ,总括抵押500,blanket order ,总括订货单501,blanketprice ,总括价格502,blindentry ,"失实分录,未加讲明的分录"503,blindpurchase ,盲目采购504,blue-chip ,"蓝筹码股票,热门股票"505,blue-skylaws ,"蓝天法,股票发行操纵法"506,boardchairman ,董事长507,boardminutes ,董事会会议记录508,board ofdirectors ,董事会509,board oftrade ,"同业公会,商会"510,bond,"①债券②保证书,保证金③忠诚保证"511,bondconversion ,债券兑换512,bonddiscount,债券折价513,bondedgoods ,保税物资514,bondedwarehouse ,保税仓库515,bondfinancing ,债券筹资516,bondholder ,债券持有人517,bondindenture ,"债券信托契约,债券契约"518,bondingcompany ,忠诚担保公司519,bond issuecost ,债券发行成本520,bondpremium ,债券溢价521,bond rating ,评定债券等级522,bonds outstanding,"流通在外债券,未偿付债券"523,bonds payable ,应付公司债券524,bond yield ,债券收益率525,bonus ,"奖金,红利"526,bonus issue ,发行红利股527,book,①账簿②账面的③记账528,book audit ,账簿审计529,bookbalance ,账面余额530,bookinventory ,"账面存货,账面盘存"531,bookkeeper,"簿记员,记账员"532,bookkeeping,"①簿记,记账②簿记学"533,book offinal entry ,终结分录账簿534,book oforginal entry ,原始分录账簿535,bookprofit ,"账面利润,账面盈利"536,book rate ofreturn ,账面收益率537,books ofaccounts ,账簿538,book value ,账面价值539,book valueper share ,每股账面价值540,boot ,补价541,borrowing ,"借贷,借款"542,borrowingpower,借款能力543,bottomline ,"损益表底线,最终财务成果"544,B/R ,应收票据545,branch ,"分支机构,分店"546,branchaccounting ,"分支机构会计,分店会计"547,branchcurrentaccount ,"分支机构往来账户,分店往来账户"548,branchledger ,分支机构分类账549,brandname ,"牌号名称,商标名称"550,breach of contract ,"违约,违反合同"551,breach of trust ,违反信托552,breakdown ,"分解,按细目分类"553,break-even analysis ,"损益分界分析,损益平衡分析"554,break-even chart ,"损益分界图表,损益平衡图表"555,break-even point ,"损益分界点,损益平衡点"556,break-upvalue ,拆卖价值557,bribes andkickbacks ,贿赂和回扣558,bridgingloan ,过渡性贷款559,BritishAccountingAssociation ,英国会计学会560,broker ,经纪人561,brokerage ,经纪人佣金562,broughtdown ,"入次页,过次页"563,broughtforward ,承前页564,budget ,预算565,budgetarycontrol ,预算操纵566,budgetdecision ,预算决策567,bugeting ,预算编制568,budgetmanagement ,预算治理569,budgetvariance ,预算差异570,bufferstock ,"保险库存,缓冲存货"571,bull,"①买空②买空者,多头"572,bullion ,"金银块,金银条"573,bullmarket ,"牛市,涨市"574,burden ,间接费用575,burden rate ,间接费用率576,business,"①商业,工商业②企业③经营,营业"577,businessaccounting ,企业会计578,business barometer ,工商业指标579,business combination ,企业合并580,business cycle ,"商业周期,商业循环"581,business environment ,企业环境582,business failure ,经营失败583,business income ,"企业收益,营业收益"584,businessrisk ,"经营风险,营业风险"585,businesssegment ,企业分部586,businesstransaction ,"企业交易,营业业务"587,businesstrust ,企业经营信托588,buy and holddecision ,购入和持存决策589,"buyer,scredit ",买方信贷590,buyingexpense ,进货费用591,buyout ,"收购股权,收购操纵股权"592,buy over ,"收买,贿赂"593,bylaws ,公司章程细则594,by-product ,副产品595,CA ,特许会计师596,cabletransfer ,电汇597,calculation ,计算598,calculator ,计算器599,calendaryear ,日历年度600,call ,"①期前偿还,期前兑回②催交股款③买方期权"601,callablebond ,可提早兑回债券602,callablepreferred stock ,可提早兑回优先股603,call loan ,活期拆放贷款604,call option ,股票购买期权605,call premium ,提早兑回溢价606,call price ,提早兑回价格607,call provision ,提早兑回条款608,cancelable lease ,可取消租约609,cancelled check ,注销支票610,C & F ,货价加运费611,C & I ,货价加保险费612,capacity,①生产能力②偿债能力613,capacitycost ,"生产能力成本,经营能力成本"614,capacity toborrow ,借款能力615,capacity tocontract ,"订约能力,订约资格"616,capital ,"资本金,资本"617,capitalaccount ,资本账户618,capitaladdition ,资本增置619,capitalallowance ,资本减免620,capital andliabilitiesratio ,资本负债比率621,capitalappreciation ,资本升值622,capitalasset ,资本性资产623,capitalasset pricingmodel ,资本性资产计价模型624,capitalauthorized ,"额定资本,法定资本"625,capitalbudget ,资本预算626,capitalcost ,资本成本627,capitaldeficit ,资本亏绌628,capitalexpenditure ,资本支出629,capitalgain ,"资本利得,资本收益"630,capitalimpairment ,资本减损631,capitalintensive ,资本密集632,capital investment ,资本投资633,capital investment appraisal,资本投资评价634,capitalizat ion ,资本化635,capitalizat ion of earnings ,收益资本化636,capitalizat ion of interest ,利息资本化637,capitalized value ,资本化价值638,capitallease ,资本租赁639,capitalleverage ,资本杠杆作用640,capitalloss ,资本损失641,capitalmaintenanceconcept ,"资本保持概念,资本维护概念"642,capitalmarket ,资本市场643,capitalmarket line ,资本市场贝塔风险线644,capitaloutlay ,资本支出645,capital-output ratio ,资本产值比率646,capitalpaid-in ,"实缴股本,投入股本"647,capitalrationing ,资本分配648,capitalreorganization ,资本改组649,capitalreserve ,资本公积金650,capitalreturn ,"资本收益率,投资回收率"651,capitalstock ,股本652,capitalstockoutstanding ,"发行股本,流通在外股本"653,capitalstock premium ,股本溢价654,capitalstocksubscriptions ,认购股本655,capitalstructure ,股本结构656,capitalstructure decision ,资本结构决策657,capital surplus ,资本盈余658,capital turnover ,资本周转率659,capital verification ,"资本验证,验资" 660,CAPM ,资本性资产计价模型661,carried interest ,附带权益662,carryback ,"结转前期扣减,移前扣减"663,carryingcost ,"置存成本,储存成本"664,carryingvalue ,①置存价值②抵押品价值665,carry over,"①结转下期扣减,移后扣减②结转库存,滚存量"666,CASB ,成本会计准则委员会667,cash,①现金②兑现668,cashability ,变现能力669,cashaccount ,现金账户670,cash asset ,现金资产671,cash audit ,现金审计672,cash basisaccounting ,"现金收付制会计,收付实现制会计"673,cash bonus ,现金红利674,cashbreak-evenanalysis ,现金损益分界分析675,cash budget ,现金预算676,cash cow ,现金母牛677,cashdeficit ,现金亏绌678,cashdisbursementjournal ,现金支出日记账679,cashdiscount ,现金折扣680,cashdividend ,现金股利681,cashequivalent ,现金等价物682,cashequivalentvalue ,现金等值683,cash flow,①现金流转②现金流量684,cash flow statement ,"现金流转表,现金流量表"685,cash-flow to capital-expendi ture ratio ,现金流量对资本支出比率686,cash-flow to total-debtratio ,现金流量对负债总额比率687,cash forecast ,现金预测688,cashier ,出纳员689,"cashier,scheck ",银行本票690,cash intransit ,在途现金691,cashjournal ,现金日记账692,cash ondelivery ,货到付现693,cash on hand ,库存现金694,cashposition ,"现金状况,现金头寸"695,cashreceiptsjournal ,现金收入日记账696,cashrecords ,现金记录697,cash sale ,现金销售698,cashshortages andoverages,现金缺溢699,cashstatement ,现金报表700,cashturnover ratio ,现金周转率701,cash withorder ,"现金订货,订货现金"702,casting ,"加总,合计"703,casualaudit ,临时审计704,CBA,成本效益分析705,CCA ,现时成本会计706,CD ,存款单707,ceiling ,最高限额708,ceilingprice ,最高限价709,centralbank ,中央银行710,centralization ,"集中经营,集权"711,certainty ,确定性712,certainty decision ,确定性决策713,certainty equivalent ,确定等值714,certainty equivalent coefficient ,确定等值系数715,certificate of capital verification ,验资证明书716,certificate of deposit ,存款单717,certificateofincorporation ,"公司登记执照,公司注册证书"718,certificateof indebtedness ,借据719,certificateof protest ,拒付证明书720,certifiedaccountant ,注册会计师721,certifiedcheck ,保付支票722,certifieddata processor ,注册数据处理师723,certifiedfinancialplanners ,注册财务打算师724,certifiedfinancialstatement ,"已审核财务报表,已审核会计报表"725,certifiedinformationsystem auditor ,注册信息系统审计师726,certifiedinternalauditor ,注册内部审计师727,certifiedmanagementaccountant ,注册治理会计师728,certifiedpublicaccountant ,注册公共会计师729,certifyingofficer ,签付员730,chaindiscount ,连锁折扣731,chainliquidation ,连续清算732,chairman ofthe board ofdirector ,董事长。
财务管理-财务英语中英文对照表(部分) 精品
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit mittee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表pound interest 复利pound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款mon stock 普通股pound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回pound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准pensating balances 补偿性存款额conservatism 稳健性，保守性parative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货ine 利润（收益）ine statement利润表interim periods 期间International Accounting Standards mittee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step ine statement 多步式利润表Nnotes payable 应付票据net ine 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating ine 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax ine 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained ine留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange mission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
财务会计名词中英文对照
财务会计名词中英文对照财会名词汉英对照表（1）会计与会计理论会计accounting决策人DeciionMaker投资人Invetor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CotAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant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Proprietorhip合伙人企业Partnerhip公司Corporation会计目标AccountingObjective会计假设AccountingAumption会计要素AccountingElement会计原则AccountingPrinciple会计实务过程AccountingProcedure财务报表FinancialStatement 财务分析FinancialAnalyi会计主体假设Separate-entityAumption货币计量假设Unit-of-meaureAumption持续经营假设Continuity(Going-concern)Aumption会计分期假设Time-periodAumption资产Aet负债Liability业主权益Owner'Equity收入Revenue费用E某pene历史成本原则CotPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-dicloure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConitentPrinciple重大性原则MaterialityPrinciple稳健性原则ConervatimPrinciple权责发生制AccrualBai现金收付制CahBai财务报告FinancialReport流动资产Currentaet流动负债CurrentLiabilitie长期负债Long-termLiabilitie投入资本ContributedCapital留存收益RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSytem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubidiaryLedger试算平衡TrialBalance现金收款日记账Cahreceiptjournal现金付款日记账Cahdiburementjournal销售日记账SaleJournal购货日记账PurchaeJournal普通日记账GeneralJournal工作底稿Workheet调整分录Adjutingentrie结账Cloingentrie（3）现金与应收账款现金Cah银行存款Cahinbank库存现金Cahinhand流动资产Currentaet偿债基金Sinkingfund定额备用金Impretpettycah支票Check(cheque)银行对账单Banktatement银行存款调节表Bankreconciliationtatement在途存款Outtandingdepoit在途支票Outtandingcheck应付凭单Voucherpayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bhippingpoint目的地交货价F.O.Bdetinationpoint商业折扣Tradedicount现金折扣Cahdicount销售退回及折让Salereturnandallowance坏账费用Baddebte某pene备抵法Allowancemethod备抵坏账Baddebtallowance账龄分析法Aginganalyimethod直接冲销法Directwrite-offmethod带息票据Interetbearingnote不带息票据Non-interetbearingnote 出票人Maker受款人Payee本金Principal利息率Interetrate到期日Maturitydate本票Promiorynote贴现Dicount背书Endore拒付费Protetfee（4）存货存货Inventory商品存货Merchandieinventory产成品存货Finihedgoodinventory在产品存货Workinproceinventory原材料存货Rawmaterialinventory起运地离岸价格F.O.Bhippingpoint目的地抵岸价格F.O.Bdetination寄销Conignment寄销人Conignor承销人Conignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchae购货折让和折扣Purchaeallowanceanddicount存货盈余或短缺Inventoryoverageandhortage分批认定法Specificidentification加权平均法Weightedaverage 先进先出法Firt-in,firt-outorFIFO后进先出法Lot-in,firt-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcotormarketorLCM市价Marketvalue重置成本Replacementcot可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Gromarginmethod零售价格法Retailmethod成本率Cotratio（5）长期投资长期投资Long-terminvetment长期股票投资Invetmentontock长期债券投资Invetmentonbond成本法Cotmethod权益法Equitymethod合并法Conolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日E某-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Dicountonbond债券溢价Premiumonbond票面利率Contractinteretrate,tatedrate市场利率Marketinteretratio,Effectiverate股票股利Stockdividend清算股利Liquidatingdividend到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interetmethodofamortization（6）固定资产固定资产PlantaetorFi某edaet原值Originalvalue预计使用年限E某pecteduefullife预计残值Etimatedreidualvalue折旧费用Depreciatione某pene累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧成本Depreciationcot净值Netvalue在建工程Contruction-in-proce磨损Wearandtear过时Obolecence直线法Straight-linemethod(SL)工作量法Unit-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod 双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-year-digitmethod(SYD)以旧换新Tradein经营租赁Operatingleae融资租赁Capitalleae廉价购买权Bargainpurchaeoption(BPO)资产负债表外筹资Off-balance-heetfinancing最低租赁付款额Minimumleaepayment（7）无形资产无形资产Intangibleaet专利权Patent商标权Trademark,Tradename著作权Copyright特许权或专营权Franchie商誉Goodwill开办费Organizationcot 租赁权Leaehold摊销Amortization（8）流动负债负债Liability流动负债Currentliability应付账款Accountpayable应付票据Notepayable贴现票据Dicountnote长期负债一年内到期部分Currentmaturitieoflong-termliabilitie 应付股利Dividendpayable预收苏益Prepaymentbycutomer存入保证金Refundabledepoit应付费用Accruale某pene增值税Valueaddedta某营业税Buineta某产品质量担保负债Etimatedliabilitieunderproductwarrantie赠品和兑换券Premium,couponandtradingtamp或有事项Contingency或有负债Contingent或有损失Locontingencie或有利得Gaincontingencie永久性差异Permanentdifference时间性差异Timingdifference应付税款法Ta某epayablemethod纳税影响会计法Ta某effectaccountingmethod长期负债Long-termLiabilitie应付公司债券Bondpayable有担保品的公司债券SecuredBond抵押公司债券MortgageBond保证公司债券GuaranteedBond信用公司债券DebentureBond一次还本公司债券TermBond分期还本公司债券SerialBond可转换公司债券ConvertibleBond可赎回公司债券CallableBond可要求公司债券RedeemableBond记名公司债券RegiteredBond无记名公司债券CouponBond名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Dicount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinteretmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance 偿债基金Sinkingfund长期应付票据Long-termnotepayable抵押借款Mortgageloan（10）业主权益权益Equity业主权益Owner'equity股东权益Stockholder'equity投入资本Contributedcapital缴入资本Paid-incapital股本Capitaltock资本公积Capitalurplu留存收益Retainedearning核定股本Authorizedcapitaltock实收资本Iuedcapitaltock发行在外股本Outtandingcapitaltock库藏股Treaurytock完全参加优先股Fullyparticipatingpreferredtock部分参加优先股Partiallyparticipatingpreferredtock非部分参加优先股Nonpartiallyparticipatingpreferredtock现金发行Iuanceforcah非现金发行Iuancefornoncahconideration 股票的合并发行Lump-umaleoftock发行成本Iuancecot成本法Cotmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Ditributionofearning股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日E某-dividenddate股利支付日Dateofpayment现金股利Cahdividend股票股利Stockdividend拨款appropriation（11）财务报表财务报表FinancialStatement资产负债表BalanceSheet（12）财务状况变动表财务状况变动表中的现金基础SCFP.CahBai（现金流量表）营运资金WorkingCapital全部资源概念All-reourceconcept直接交换业务Directe某change正常营业活动Normaloperatingactivitie财务活动Financingactivitie投资活动Invetingactivitie（13）财务报表分析趋势百分比Trendpercentage比率Ratio股利收益率Dividendyieldratio价益比Price-earningratio资本报酬率Returnoninvetment总资产报酬率Returnontotalaet 债券比率Debtratio优先股收益率Yieldrateonpreferredtock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收账款周转率Accountreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtetratio（14）合并财务报表合并财务报表Conolidatedfinancialtatement吸收合并Merger 创立合并Conolidationompany权益联营合并Poolingofinteretbypurchae权益法Equitymethodd。
财务管理及会计科目中英文对照表
2101-短期借款-Short-term loans
2111-应付票据-Notes payable
2121-应付账款-Accounts payable
2131-预收账款-Advance from customers
314103-提取法定公益金-Extract for statutory public welfare fund
314104-提取储备基金-Extract for reserve fund
314105-提取企业发展基金-Extract for enterprise development fund
160101-专用材料-Specific purpose materials
160102-专用设备-Specific purpose equipments
160103-预付大型设备款-Prepayments for major equipments
160104-为生产准备的工具及器具-Tools and instruments prepared for production
143101-本金-Principal of entrusted loan
143102-利息-Interest of entrusted loan
143103-减值准备-Provision for impairment of entrusted loan
1402-长期债权投资-Long-term debt investments
140201-债券投资-Long-term bond investments
财务会计及科目管理知识分析中英文对照(DOC 37页)
财务会计及科目管理知识分析中英文对照(DOC 37页)1123 短期投资-政府债券short-term inv estments - government bonds1124 短期投资-受益凭证short-term inv estments - beneficiary certificates1125 短期投资-公司债short-term inves tments - corporate bonds1128 短期投资-其它short-term investme nts - other1129 备抵短期投资跌价损失allowance fo r 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 rec eivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivab le1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivabl e114 应收帐款accounts receivable1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receiva ble - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts recei vable118 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 exchang e contract receivable - foreign currencie s1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivabl e1185 应收退税款income tax refund rece ivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivable s - other1189 备抵呆帐- 其它应收款allowance f or uncollec- tible accounts - other receiv ables121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for r eduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goo ds1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsou rced1226 原料raw materials1227 物料supplies1228 在途原物料materials and suppliesin transit1229 备抵存货跌价损失allowance for re duction 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 insurance 1254 用品盘存office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expens es126 预付款项prepayments1261 预付货款prepayment for purchase s1268 其它预付款项other prepayments 128~129 其它流动资产other current asse ts1281 进项税额VAT paid ( or input ta x)1282 留抵税额excess VAT paid (or ove rpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of other s1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-res tricted1291 递延所得税资产deferred income ta x assets1292 递延兑换损失deferred foreign exc hange losses1293 业主(股东)往来owners'(stockholder s') current account1294 同业往来current account with othe rs1298 其它流动资产-其它other current a ssets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sink ing fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fun d1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments 1321 长期股权投资long-term equity inve stments1322 长期债券投资long-term bond inves tments1323 长期不动产投资long-term real esta te in-vestments1324 人寿保险现金解约价值cash surren der value of life insurance1328 其它长期投资other long-term inve stments1329 备抵长期投资跌价损失allowance fo r excess of cost over market value of lo ng-term investments14~ 15 固定资产property , plant, and e quipment141 土地land1411 土地land1418 土地-重估增值land - revaluation i ncrements142 土地改良物land improvements 1421 土地改良物land improvements 1428 土地改良物-重估增值land improv ements - 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 -re valuation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and e quipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - re valuation increments1449 累积折旧-机(器)具accumulated de preciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated d epreciation - leased assets152 租赁权益改良leasehold improvement s1521 租赁权益改良leasehold improveme nts1529 累积折旧- 租赁权益改良accumulat ed depreciation - leasehold improvement s156 未完工程及预付购置设备款constructi on in progress and prepayments for equi pment1561 未完工程construction in progress 1562 预付购置设备款prepayment for eq uipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous propert y, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - reva luation increments1589 累积折旧- 杂项固定资产accumulate d 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 resourc es -revaluation increments1619 累积折耗-天然资源accumulated d epletion - 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 c ost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles 1781 递延退休金成本deferred pensio n costs1782 租赁权益改良leasehold improveme nts1788 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 iss uance costs1812 长期预付租金long-term prepaid re nt1813 长期预付保险费long-term prepaid i nsurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost 1818 其它递延资产other deferred asset s182 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 receiv ables1841 长期应收票据long-term notes re ceivable1842 长期应收帐款long-term accounts re ceivable1843 催收帐款overdue receivables 1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and over due 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 accou nts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others 1851 出租资产assets leased to other s1858 出租资产-重估增值assets leased t o others - incremental value from revalu ation1859 累积折旧-出租资产accumulated d epreciation - assets leased to others186 存出保证金refundable deposit 1861 存出保证金refundable deposit s188 杂项资产miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous asset s - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(d ebt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowi ngs - owners2115 短期借款-员工short-term borrowi ngs - employees2117 短期借款-关系人short-term borr owings- related parties2118 短期借款-其它short-term borrowi ngs - 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 acceptance 2128 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 sho rt-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 payabl e214 应付帐款accounts pay able2141 应付帐款accounts payable 2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable 2161 应付所得税income tax payabl e217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable 2173 应付利息accrued interest payabl e2174 应付营业税accrued VAT payable 2175 应付税捐-其它accrued taxes paya ble- other2178 其它应付费用other accrued expens es payable218~219 其它应付款other payables 2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchang e 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 equipmen t2187 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 paya ble 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 adva nce2268 其它预收款other advance receipt s227 一年或一营业周期内到期长期负债lo ng-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portio n2272 一年或一营业周期内到期长期借款l ong-term loans payable - current portio n2273 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 ope rating 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 ac counts payables to related parties - curr ent 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 outp ut tax)2283 暂收款temporary receipts2284 代收款receipts under custody 2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income ta x liabilities2292 递延兑换利益deferred foreign exc hange gain2293 业主(股东)往来owners' current ac count2294 同业往来current account with oth ers2298 其它流动负债-其它other current li abilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds paya ble2311 应付公司债corporate bonds pay able2319 应付公司债溢(折)价premium(disco unt) on corporate bonds payable232 长期借款long-term loans payable 2321 长期银行借款long-term loans p ayable - bank2324 长期借款-业主long-term loans pay able - owners2325 长期借款-员工long-term loans pay able - employees2327 长期借款-关系人long-term loans p ayable - related parties2328 长期借款-其它long-term loans pay able - 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 p ayable2332 长期应付帐款long-term accounts p ay-able2333 长期应付租赁负债long-term capita l lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - relate d parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabiliti es for land value increment tax2341 估计应付土地增值税estimated a ccrued land value incremental tax pay-a ble235 应计退休金负债accrued pension liab ilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilit ies2388 其它长期负债-其它other long-ter m liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue 2814 递延所得税负债deferred income t ax liabilities2818 其它递延负债other deferred liabilit ies286 存入保证金deposits received2861 存入保证金guarantee deposit re ceived288 杂项负债miscellaneous liabilities 2888 杂项负债-其它miscellaneous lia bilities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common st ock3112 特别股股本capital - preferred stoc k3113 预收股本capital collected in advan ce3114 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 i n 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 fr om 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 fr om gain on disposal of assets3241 处分资产溢价公积capital surplu s from gain on disposal of assets325 合并公积capital surplus from busin ess combination3251 合并公积capital surplus from b usiness 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 un der equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-ac tions33 保留盈余(或累积亏损) retained earnin gs (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve 332 特别盈余公积special reserve 3321 意外损失准备contingency reser ve3322 改良扩充准备improvement and exp ansion reserve3323 偿债准备special reserve for rede mption of liabilities3328 其它特别盈余公积other special res erve335 未分配盈余(或累积亏损) retained ea rnings-unappropriated (or accumulated d eficit)3351 累积盈亏accumulated profit orloss3352 前期损益调整prior period adjustm ents3353 本期损益net income or loss for c urrent period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unr ealized loss on market value decline of l ong-term equity investments3411 长期股权投资未实现跌价损失u nrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translati on adjustment3421 累积换算调整数cumulative tran slation adjustments343 未认列为退休金成本之净损失net lo ss not recognized as pension cost 3431 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 interest4 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 al lowances46 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 operatin g revenue4888 其它营业收入-其它other operati ng 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 sold 5112 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 me rchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased ma terial5133 进料退出material purchase return s5134 进料折让material purchase allowa nces514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhe ad5151 间接人工indirect labor5152 租金支出rent expense, rent 5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 5156 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 amortizati on5172 伙食费meal (expenses)5173 职工福利employee benefits/welfar e5176 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 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 operatin g costs-other5888 其它营业成本-其它other operati ng 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 expense 6152 租金支出rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, adv ertisement6161 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 acco unts6168 折旧depreciation expense6169 各项耗竭及摊提various amortizati on6172 伙食费meal (expenses)6173 职工福利employee benefits/welfar e6175 佣金支出commission (expense) 6176 训练费training (expense)6188 其它推销费用other selling expense s62 管理及总务费用general & administra tive expenses625~628 管理及总务费用general & a dministrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, adv ertisement6261 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 acco unts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortizati on6271 外销损失loss on export sales 6272 伙食费meal (expenses)6273 职工福利employee benefits/welfar e6274 研究发展费用research and develop ment expense6275 佣金支出commission (expense) 6276 训练费training (expense)6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and developme nt 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, travel 6355 运费shipping expenses, freight 6356 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 amortizatio n6372 伙食费meal (expenses)6373 职工福利employee benefits/welfar e6376 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 reven ue and expenses, other income(expense) 71~74 营业外收入non-operating reven ue711 利息收入interest revenue7111 利息收入interest revenue/incom e712 投资收益investment income 7121 权益法认列之投资收益investme nt income recognized under equity meth od7122 股利收入dividends income7123 短期投资市价回升利益gain on ma rket price recovery of short-term invest ment713 兑换利益foreign exchange gain 7131 兑换利益foreign exchange gain 714 处分投资收益gain on disposal of in vestments7141 处分投资收益gain on disposalof investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on dispo sal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income 7482 租金收入rent revenue/income 7483 佣金收入commission revenue/inco me7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventor y7486 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-ope rating 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investme nt loss recog- nized under equity metho d7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investm ents to market753 兑换损失foreign exchange loss 7531 兑换损失foreign exchange loss 754 处分投资损失loss on disposal of in vestments7541 处分投资损失loss on disposal o f investments755 处分资产损失loss on disposal of as sets7551 处分资产损失loss on disposal o f assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppage s7882 灾害损失casualty loss7885 存货盘损loss on physical inventor y7886 存货跌价及呆滞损失loss for marke t price decline and obsolete and slow-mo ving inventories7888 其它营业外费用-其它other non-ope rating 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 exp ense (or benefit)811 所得税费用(或利益) income tax e xpense (or benefit)8111 所得税费用（或利益）income ta x expense ( or benefit)9 非经常营业损益nonrecurring gain or l oss91 停业部门损益gain(loss) from disco ntinued operations911 停业部门损益-停业前营业损益in come(loss) from operations of discontinue d segments9111 停业部门损益-停业前营业损益in come(loss) from operations of discontinue d segment912 停业部门损益-处分损益gain(loss) fr om disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment 92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or l oss9211 非常损益extraordinary gain or l oss93 会计原则变动累积影响数cumulative e ffect of changes in accounting principles 931 会计原则变动累积影响数cumulati ve effect of changes in accounting princi ples9311 会计原则变动累积影响数cumul ative effect of changes in accounting principles94 少数股权净利minority interest incom e941 少数股权净利minority interest in come9411 少数股权净利minority interest i ncom。
(财务会计)中国会计科目中英文对照(最全版)
中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 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 investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券 short-term investments - government bonds1124 短期投资-受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债 short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes 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 receivable 118 其它应收款other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款-外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款- 关系人 other receivables - related parties1188 其它应收款- 其它 other receivables - other1189 备抵呆帐- 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货 merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office 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 - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investme nts14~ 15 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 for equipment1561 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 increment s1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equip ment16 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 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- rel ated 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 not es, 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 - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款bank loan2114 短期借款-业主 short-term borrowings - owners2115 短期借款-员工 short-term borrowings - employees2117 短期借款-关系人 short-term borrowings- related parties2118 短期借款-其它 short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据 notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款accounts pay able2141 应付帐款 accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税 income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued 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 currencies 2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current 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 payable232 长期借款long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities - other2185 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 payable232 长期借款long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 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 - other3 业主权益owners' equity31 资本capital311 资本（或股本） capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 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 interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入 sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐taxes5168 折旧 depreciation expense5169 各项耗竭及摊提var ious 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 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var ious amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提var ious amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧depreciation expense6369 各项耗竭及摊提var ious amortization6372 伙食费 meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method 7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用 interest expense7511 利息费用interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market 753 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 inventories 7888 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 segment 912 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 principles 9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles 94 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。
(财务会计)会计科目中英文对照
1 资产assets11~ 12 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 investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1227 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V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 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 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 for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from 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 – other2 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 payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign 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 portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2328 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 parties 2338 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 - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions332 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 interest4 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 sold5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative 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 expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6361 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 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 assets7885 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 segments 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment 912 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。
财会专业英语中英文对照
AAbsorption costing 完全本钱法Accelerated Depreciation Method 加速折旧法Account 科目，账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产Assets= 欠债Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity-based costing ABC 作业本钱计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整进程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存本钱流法Average cost method平均本钱法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产欠债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业归并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分派Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common-size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements归并财务报表Contingent liabilities 不肯定债务Continuous budgeting转动预算Continuous process improvement 持续进程改良Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控不同Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工本钱Copyright版权Corporation公司Correcting journal entry 调整分录Cost本钱Cost accounting system本钱会计系统Cost allocation本钱分派Cost behavior本钱性态Cost center本钱中心Cost concept 本钱概念Cost method 本钱法Cost object 本钱对象Cost of finished goods available 已完工产品的本钱Cost of goods manufactured 产品本钱Cost of goods sold产品销售本钱Cost of goods sold budget产品销售本钱预算Cost of merchandise sold商品销售本钱：商业企业所销售商品的本钱。
财务管理分析必备—中英文对照113页PPT
xiexie! 38、我这个人走得很慢，但是我从不后退。——亚伯拉罕·林肯
39、勿问成功的秘诀为何，且尽全力做你应该做的事吧。——美华纳
40、学而不思则罔，思而不学则殆。——孔子
谢谢！
36、自己的鞋子，自己知道紧在哪里。——西班牙
37、我们唯一不会改正的缺点是是自由的第一条件。——黑格 尔 7、纪律是集体的面貌，集体的声音， 集体的 动作， 集体的 表情， 集体的 信念。 ——马 卡连柯
8、我们现在必须完全保持党的纪律， 否则一 切都会 陷入污 泥中。 ——马 克思 9、学校没有纪律便如磨坊没有水。— —夸美 纽斯
10、一个人应该：活泼而守纪律，天 真而不 幼稚， 勇敢而 鲁莽， 倔强而 有原则 ，热情 而不冲 动，乐 观而不 盲目。 ——马 克思
财务会计与最新财务管理知识分析辞典(英中版)(DOC 47页)
EE & OE 如有错漏，有权更正errors and omission excepted 的缩写。
earmark 指定用途，专款专用指限定一种收入的用途。
例如，政府将向职工课征的工薪税，专用于社会保险津贴。
公司设置的偿债基金，专用于偿还债券的本息。
earmarked loan 专用贷款指已指定用途的贷款。
例如，商业银行的短期贷款，只能作为流动资金周转。
earned income 劳动所得，劳动收入指靠个人劳动而不是靠投资或财产出租所获得的收入。
其中包括职工工资、薪金和其他报酬收入。
其税收负担大大轻于投资收入。
earned income credit 劳动收入税收减免美国税法对年度收入低于一定金额的低工薪收入者，所给予的个人所得税税额减免。
earned surplus 营业盈余，已获盈余指留存收益(retained earnings) 。
即累计收益(accumulated income)减已分配的全部股利。
目前这个词语已被认为陈旧而较少使用。
参见surplus 。
earnest 定金，保证金即earnest money 。
指签订购货合同时买主向卖主所交纳的一笔款项，作为履行购货合同的保证金。
earning power 盈利能力，收益能力指一个企业在未来一定时期营业收益和营业资产之间的比率，即投资收益率。
这个词语有时也指一个投资项目的内含收益率(internal rate of return)earnings①收益，盈余一个年度的企业净收益(net income) 。
参见每股收益(earnings per share) 。
②劳动所得，劳动收入指职工的工资(wage) 或薪金(salary) 等报酬。
即earned income 。
earnings before interest and tax 支付利息和税款前收益缩写为EBIT 。
指在计算企业净收益过程中，尚未扣除借入资本利息和所得税。
earnings coverage ratio 收益偿债能力比率或称coverage ratio 。
财务会计及科目管理知识分析中英文对照
中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equi valents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolvi ng 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 a nd cash equivalents112 短期投资 short-term investment 1121 短期投资 -股票 short-term invest ments - 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-ter m investments - government bonds 1124 短期投资 -受益凭证 short-ter m investments - beneficiary certifica tes1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term invest ments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investme nt 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 receiva ble - related parties1138 其它应收票据 other notes rec eivable1139 备抵呆帐－应收票据 allowancefor uncollec- tible accounts- notes r eceivable114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable1142 应收分期帐款 installment accou nts receivable1147 应收帐款 -关系人 accounts rece ivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accoun ts receivable118 其它应收款 other receivables 1181 应收出售远汇款 forward excha nge contract receivable1182 应收远汇款 -外币 forward excha nge contract receivable - foreign cur rencies1183 买卖远汇折价 discount on forwa rd ex-change contract1184 应收收益 earned revenue receiv able1185 应收退税款 income tax refund r eceivable1187 其它应收款 - 关系人 other rece ivables - related parties1188 其它应收款 - 其它 other receiv ables - other1189 备抵呆帐 - 其它应收款 allowanc e for uncollec- tible accounts - othe r receivables121~122 存货 inventories1211 商品存货 merchandise inventor y1212 寄销商品 consigned goods1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance f or 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 - out sourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and suppl ies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insuranc e1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expen ses126 预付款项 prepayments1261 预付货款 prepayment for purchase s1268 其它预付款项 other prepayment s128~129 其它流动资产 other current as sets1281 进项税额 VAT paid ( or input t ax)1282 留抵税额 excess VAT paid (or o verpaid VAT)1283 暂付款 temporary payments 1284 代付款 payment on behalf of ot hers1285 员工借支 advances to employees1286 存出保证金 refundable deposit s1287 受限制存款 certificate of deposi t-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'(stockho lders') current account1294 同业往来 current account with others1298 其它流动资产-其它 other curren t assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or s inking fund)1312 改良及扩充基金 fund for improvem ent 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 investments 1321 长期股权投资 long-term equity in vestments1322 长期债券投资 long-term bond in vestments1323 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 i nvestments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluati on increments142 土地改良物 land improvements 1421 土地改良物 land improvements1428 土地改良物 -重估增值 land im provements - revaluation increments1429 累积折旧 -土地改良物 accumulat ed 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 accumulat ed 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 improvemen ts1521 租赁权益改良 leasehold improve ments1529 累积折旧- 租赁权益改良 accumul ated depreciation - leasehold improvements156 未完工程及预付购置设备款 construc tion in progress and prepayments for equipment1561 未完工程 construction in progr ess1562 预付购置设备款 prepayment for eq uipment158 杂项固定资产 miscellaneous proper ty, plant, and equipment1581 杂项固定资产 miscellaneous prope rty, plant, and equipment1588 杂项固定资产-重估增值 miscel laneous property, plant, and equipmen t - revaluation increments1589 累积折旧- 杂项固定资产 accumulat ed depreciation - miscellaneous prope rty, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets 1611 天然资源 natural resources 1618 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 software 1751 计算机软件 computer sof tware cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization cos ts178 其它无形资产 other intangibles 1781 递延退休金成本 deferredpension costs1782 租赁权益改良 leasehold improve ments1788 其它无形资产-其它 other inta ngible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred b ond issuance costs1812 长期预付租金 long-term prepaid r ent1813 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 c ost1818 其它递延资产 other deferred asse ts182 闲置资产 idle assets1821 闲置资产 idle assets 184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue re ceivables1841 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 uncollectibl e accounts - long-term notes, account s and overdue receivables185 出租资产 assets leased to others 1851 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 othe rs186 存出保证金 refundable deposit 1861 存出保证金 refundable d eposits188 杂项资产 miscellaneous as sets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabil ities211 短期借款 short-term borrow ings(debt)2111 银行透支 bank overdraf t2112 银行借款 bank loan2114 短期借款 -业主 short-term borr owings - owners2115 短期借款 -员工 short-term borr owings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borr owings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial p aper payable2122 银行承兑汇票 bank acceptanc e2128 其它应付短期票券 other short-t erm 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 pay able214 应付帐款 accounts pay able2141 应付帐款 accounts payab le2147 应付帐款 -关系人 accounts payabl e - related parties216 应付所得税 income taxes payable 2161 应付所得税 income tax p ayable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest paya ble2174 应付营业税 accrued VAT payabl e2175 应付税捐 -其它 accrued taxes pay able- other2178 其它应付费用 other accrued exp enses payable218~219 其它应付款 other payables 2181 应付购入远汇款 forward ex change contract payable2182 应付远汇款 -外币 forward excha nge contract payable - foreign curren cies2183 买卖远汇溢价 premium on forwar d exchange contract2184 应付土地房屋款 payables on lan d and building purchased2185 应付设备款 Payables on equip ment2187 其它应付款 -关系人 other payable s - related parties2191 应付股利 dividend payable 2192 应付红利 bonus payable2193 应付董监事酬劳 compensation paya ble to directors and supervisors2198 其它应付款 -其它 other payab les - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in a dvance2268 其它预收款 other advance recei pts227 一年或一营业周期内到期长期负债 lo ng-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds payable - curr ent portion2272 一年或一营业周期内到期长期借款 long-term loans payable - curren t 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 acco unts payable due within one year or o ne 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 a nd accounts payables to related parti es - 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 li abilities2281 销项税额 VAT received(o r output tax)2283 暂收款 temporary receipts 2284 代收款 receipts under custody2285 估计售后服务/保固负债 estima ted warranty liabilities2291 递延所得税负债 deferred income t ax 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 withothers2298 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 bo nds payable2319 应付公司债溢(折)价 premium(dis count) on corporate bonds payable232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans p ayable - owners2325 长期借款 -员工 long-term loans p ayable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans p ayable - 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 c apital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - rel ated parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabil ities for land value increment tax 2341 估计应付土地增值税 esti mated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension li abilities2351 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 l ong-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilit ies2811 递延收入 deferred reven ue2814 递延所得税负债 deferred inco me tax liabilities2818 其它递延负债 other deferred liab ilities286 存入保证金 deposits received 2861 存入保证金 guarantee de posit received288 杂项负债 miscellaneous liabilitie s2888 杂项负债 -其它 miscella neous liabilities - other3 业主权益 owners' equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - comm on stock3112 特别股股本 capital - preferred s tock3113 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 capita l321 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 stoc k3212 特别股股票溢价 paid-in capital in excess of par- preferred stock 323 资产重估增值准备 capital surplu s 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 surplu s from gain on disposal of assets 3241 处分资产溢价公积 capita l surplus from gain on disposal of as sets325 合并公积 capital surplus from b usiness combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplu s328 其它资本公积 other additional p aid-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 additio nal paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earn ings (accumulated deficit)331 法定盈余公积 legal res erve3311 法定盈余公积 legal re serve332 特别盈余公积 special reserve3321 意外损失准备 continge ncy reserve3322 改良扩充准备 improvement and exp ansion 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 accumula ted deficit)3351 累积盈亏 accumulated prof it or loss3352 前期损益调整 prior period adju stments3353 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 investmen ts3411 长期股权投资未实现跌价损失 unrealized loss on market valu e decline of long-term equity investm ents342 累积换算调整数 cumulative tra nslation adjustment3421 累积换算调整数 cumula tive translation adjustments343 未认列为退休金成本之净损失 ne t loss not recognized as pension cos t3431 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 intere st3611 少数股权 minority inter est4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue 4112 分期付款销货收入 installment sal es revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discou nts and allowances46 劳务收入 service revenue461 劳务收入 service revenu e4611 劳务收入 service revenu e47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency reven ue48 其它营业收入 other operating reven ue488 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 s old5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cos t of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses 5123 进货退出 purchase returns 5124 进货折让 charges on purchased me rchandise513 进料 materials purchased5131 进料 material purchase d5132 进料费用 charges on purchased ma terial5133 进料退出 material purchase retur ns5134 进料折让 material purchase all owances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing over head5151 间接人工 indirect labor5152 租金支出 rent expense, rent 5153 文具用品 office supplies (expe nse)5154 旅费 travelling expense, trave l5155 运费 shipping expenses, freigh t5156 邮电费 postage (expenses) 5157 修缮费 repair(s) and maintenan ce (expense )5158 包装费 packing expenses 5161 水电瓦斯费 utilities (expens e)5162 保险费 insurance (expense) 5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense 5169 各项耗竭及摊提 various amort ization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/w elfare5176 训练费 training (expense) 5177 间接材料 indirect materials 5188 其它制造费用 other manufacturi ng expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs 57 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 exp enses6151 薪资支出 payroll expens e6152 租金支出 rent expense, rent 6153 文具用品 office supplies (expe nse)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freigh t6156 邮电费 postage (expenses) 6157 修缮费 repair(s) and maintenan ce (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expens e)6162 保险费 insurance (expense) 6164 交际费 entertainment (expens e)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible a ccounts6168 折旧 depreciation expense 6169 各项耗竭及摊提 various amortiz ation6172 伙食费 meal (expenses)6173 职工福利 employee benefits/wel fare6175 佣金支出 commission (expens e)6176 训练费 training (expense) 6188 其它推销费用 other selling exp enses62 管理及总务费用 general & administr ative expenses625~628 管理及总务费用 gener al & administrative expenses6251 薪资支出 payroll expens e6252 租金支出 rent expense, rent6253 文具用品 office supplies 6254 旅费 travelling expense, trave l6255 运费 shipping expenses,freigh t6256 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 (expens e)6262 保险费 insurance (expense) 6264 交际费 entertainment (expens e)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible a ccounts6268 折旧 depreciation expense a 6269 各项耗竭及摊提 various amortiz ation6271 外销损失 loss on export sales6272 伙食费 meal (expenses) 6273 职工福利 employee benefits/wel fare6274 研究发展费用 research and deve lopment expense6275 佣金支出 commission (expens e)6276 训练费 training (expense) 6278 劳务费 professional service fee s6288 其它管理及总务费用 other gener al and administrative expenses63 研究发展费用 research and developm ent expenses635~638 研究发展费用 researc h and development expenses6351 薪资支出 payroll expens e6352 租金支出 rent expense, rent 6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freigh t6356 邮电费 postage (expenses) 6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expens e)6362 保险费 insurance (expense) 6364 交际费 entertainment (expens e)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortizat ion6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfa re6376 训练费 training (expense)6378 其它研究发展费用 other researc h and development expenses7 营业外收入及费用 non-operating reve nue and expenses, other income(expens e)71~74 营业外收入 non-operating revenue711 利息收入 interest revenu e7111 利息收入 interest reven ue/income712 投资收益 investment income 7121 权益法认列之投资收益 in vestment income recognized under equi ty method7122 股利收入 dividends income 7123 短期投资市价回升利益 gain on m arket price recovery of short-term in vestment713 兑换利益 foreign exchange gain 7131 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 disp osal of assets7151 处分资产溢价收入 gain o n disposal of assets748 其它营业外收入 other non-operat ing revenue7481 捐赠收入 donation incom e7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/in come7484 出售下脚及废料收入 revenue fro m sale of scraps7485 存货盘盈 gain on physical inve ntory7486 存货跌价回升利益 gain from pri ce 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 expen ses751 利息费用 interest expense 7511 利息费用 interest expens e752 投资损失 investment loss7521 权益法认列之投资损失 in vestment loss recog- nized under equi ty method7523 短期投资未实现跌价损失 unreali zed loss on reduction of short-term i nvestments 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 o f investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal o f assets7551 处分资产损失 loss on di sposal of assets788 其它营业外费用 other non-operat ing expenses7881 停工损失 loss on work s toppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical invent ory7886 存货跌价及呆滞损失 loss for mark et price decline and obsolete and slo w-moving inventories7888 其它营业外费用-其它 other non-op erating expenses- other8 所得税费用(或利益) income tax expen se (or benefit)81 所得税费用(或利益) income t ax 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) fro m discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations o f 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 segmen ts9121 停业部门损益-处分损益 gain(loss) from disposal of disc ontinued segment92 非常损益 extraordinary gain or los s921 非常损益 extraordinarygain or loss9211 非常损益 extraordinary ga in or loss93 会计原则变动累积影响数 cumulative effect of changes in accounting princ iples931 会计原则变动累积影响数 c umulative effect of changes in accoun ting 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 i ncome941 少数股权净利 minority in terest income9411 少数股权净利 minority int erest incom。
会计科目中英文对照cpa版
第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1。
资产类科目Assets现金：Cash and cash equivalents银行存款:Bank deposit应收账款:Account receivable应收票据：Notes receivable应收股利:Dividend receivable应收利息：Interest receivable其他应收款：Other receivables原材料：Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for—sale financial assets短期投资：Short—term investment长期股权投资：Long—term equity investment固定资产：Fixed assets累计折旧:Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销:Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA）2。
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财务会计与科目管理知识分析中英文对照corporation ,会计公司55,accounti ng cycle ,会计循环56,accounti ng data ,会计数据57,accounti ng doctrine ,会计信条58,accounti ng document ,会计凭证59,accounti ng elements ,会计要素60,accounti ng entity ,"会计主体,会计个体"61,accounti ng entry ,会计分录62,accounting equation ,会计等式63,accounting event ,会计事项64,accountingexposure ,"会计暴露,会计暴露风险"65,accounting firm ,会计事务所66,Accounting Hall ofFame ,会计名人堂67,accountingharmonization ,会计协调化68,accounting identity ,会计恒等式69,accounting income ,会计收益70,accountinginformation ,会计信息71,accountinginformationsystem ,会计信息系统72,accountinginternationalization ,会计国际化73,accounting journals ,会计杂志74,accountinglegislation ,会计法规75,accounting manual ,会计手册76,accountingobjective ,会计目标77,accounting period ,会计期78,accounting policies ,会计政策79,accountingpostulate ,会计假设80,accounting practice ,会计实务81,accountingprinciple ,会计原则82,Accounti ng Principle Board ,会计原则委员会83,accounti ng procedures ,会计程序84,accounti ng profession ,"会计职业,会计专业" 85,accounti ng rate of return ,会计收益率86,accounti ngrecords ,"会计记录,会计簿籍" 87,Accounting Review ,《会计评论》88,accounting rules ,会计规则89,Accounting SeriesRelease ,《会计公告文件》90,accounting service ,会计服务91,accounting software ,会计软件92,accountingstandard ,"会计标准,会计准则"93,accountingstandardization ,会计标准化94,Accounting StandardsBoard ,会计准则委员会(英)95,Accounting StandardsCommittee ,会计准则委员会(英)96,accounting system,①会计制度②会计系统97,accountingtechnique ,会计技术98,accounting theory ,会计理论99,accountingtransaction,"会计业务,会计账务"100,Accounting TrendandTechniques ,《会计趋势和会计技术》101,accounting unit ,会计单位102,accountingvaluation ,会计计价103,accounting year ,会计年度104,accounts ,"会计账簿,会计报表"105,accountsales ,"承销清单,承销报告单"106,account s payable ,应付账款107,account sreceivable ,应收账款108,account s receivable aging schedule ,应收账款账龄分析表109,account s receivable assigned ,已转让应收账款110,account s receivable collection period,应收账款收款期111,accounts receivablediscounted ,已贴现应收账款112,accounts receivablefinancing ,"应收账款筹资,应收账款融资"113,accounts receivablemanagement ,应收账款管理114,accounts receivableturnover ,"应收账款周转率,应收账款周转次数"115,accretion ,增殖116,accrualbasisaccounting,"应计制会计,权责发生制会计"117,accruedasset ,应计资产118,accruedexpense ,应计费用119,accruedliability ,应计负债120,accruedrevenue ,应计收入121,accumulateddepreciation ,累计折旧122,accumulateddividend ,累计股利123,accumulatedearningstax ,"累积盈余税,累积收益税"124,accumulation ,"累积,累计"125,acidtest ratio ,酸性试验比率126,acquired company ,"被盘购公司,被兼并公司"127,acquisition ,"购置,盘购"128,acquisi tion accounting ,盘购会计129,acquisi tion cost ,购置成本130,acquisi tion decision ,购置决策131,acquisi tion excess ,盘购超支132,acquisi tionsurplus ,盘购盈余133,across-the-board ,全面调整134,ACT ,预交公司税135,act ,"法案,法规"136,action,"起诉,诉讼"137,activeaccount ,活动账户138,activeassets ,活动资产139,activity ,"业务活动,作业"140,activity account ,作业账户141,activityaccounting ,作业会计142,activity ratio ,业务活动比率143,activity variance ,业务活动量差异144,act ofbankruptcy ,破产法145,act ofcompany ,公司法146,act ofGod ,"天灾,不可抗力"147,actualcapital ,实际资本148,actualvalue ,实际价值149,actualwage ,实际工资150,addedvalue ,增值151,addedvaluestatement ,增值表152,addedvalue tax ,增值税153,addition ,"增置,扩建"154,additionaldepreciation ,"附加折旧,补提折旧"155,additional paid-incapital ,附加实缴资本156,additional tax ,附加税157,adequatedisclosure ,充分披露158,adjunct account ,附加账户159,adjusta ble-rate bond ,可调整利率债券160,adjuste d gross income ,"调整后收益总额,调整后所得总额" 161,adjuste d trial balance ,调整后试算表162,adjusti ng entry ,调整分录163,adjustm ent ,调整164,adjustm ent account ,调整账户165,adjustment bond ,调整债券166,administrativeaccounting ,行政管理会计167,administrativebudget ,行政管理预算168,administrativeexpense,行政管理费用169,ADR ,资产折旧年限幅度170,advalorem tax ,从价税171,advance,"预付款,垫付款"172,advancecorporationtax ,预交公司税173,advances fromcustomers ,预收客户款174,advancetosuppliers ,预付货款175,adventure ,"投机经营,短期经营"176,adverseopinion ,"反面意见,否定意见"177,adversevariance ,"不利差异,逆差"178,advisory services,咨询服务179,affiliated company ,联营公司180,affiliation ,联营181,afterclosingtrialbalance ,结账后试算表182,aftercost ,售后成本183,afterdate ,出票后兑付184,aftersight ,见票后兑付185,after-t ax ,税后186,AGA ,政府会计师联合会187,age ,"寿命,账龄,资产使用年限" 188,age allowance,年龄减免189,age analysis ,账龄分析190,agency ,"代理,代理关系"191,agency commission ,代理佣金192,agency fund ,代管基金193,agenda,"议事日程,备忘录"194,agent ,"代理商,代理人"195,aggregate balancesheet ,合并资产负债表196,aggregate incomestatement ,合并损益表197,AGI ,"调整后收益总额,调整后所得总额"198,aging ofaccountsreceivable,应收账款账龄分析199,agingschedule ,账龄表200,agio ,"贴水,折价"201,agiotage ,"汇兑业务,兑换业务"202,AGM ,年度股东大会203,agreement ,协议204,agreement ofpartnership ,合伙协议205,AICPA ,美国注册公共会计师协会206,AIS ,会计信息系统207,allcapitalearningsrate ,资本总额收益率208,all-inclusiveincomeconcept ,总括收益概念209,allocation ,"分摊,分配"210,allocation criteria,分配标准211,allotment,"①分配,拨付②分配数,拨付数"212,allowance,①备抵②折让③津贴213,allowance for baddebts ,呆账备抵214,allowan ce for depreciatio n ,折旧备抵账户215,allowan ce method ,备抵法216,all-pur pose financial statement ,"通用财务报表,通用会计报表"217,alpha risk ,"阿尔法风险,第一种审计风险" 218,altered check ,涂改支票219,alterna tive accountingmethods ,可选择性会计方法220,alternativeproposals ,"替代方案,备选方案"221,amalgamation ,企业合并222,American AccountingAssociation ,美国会计学会223,American depositoryreceipts ,"美国银行证券存单,美国银行证券托存收据"224,American Instituteof CertifiedPublicAccountants,"美国注册会计师协会,美国注册公共会计师协会"225,American option ,美式期权226,American StockExchange ,美国股票交易所227,amortization,①摊销②摊还228,amortized cost ,摊余成本229,amount,"金额,合计"230,amountdiffer ,金额不符231,amountdue ,到期金额232,amountof 1dollar ,1元的本利和233,analysis ,分析234,analyst,分析师235,analytical review ,分析性检查236,annualaudit ,年度审计237,annualclosing ,年度结账238,annual general meeting ,年度股东大会239,annuali ze ,按年折算240,annuali zed net present value ,折算年度净现值241,annual report ,年度报告242,annuity ,年金243,annuity due,期初年金244,annuity in advance,预付年金245,annuityin arrears,迟付年金246,annuitymethod ofdepreciation ,年金折旧法247,antedate ,填早日期248,anticipation ,"预计,预列"249,anti-dilutionclause ,防止稀释条款250,anti-pollutioninvestment ,消除污染投资251,anti-profiteeringtax ,反暴利税252,anti-tax avoidance ,反避税253,anti-trustlegislation ,反拖拉斯立法254,A/P ,应付账款255,APB ,会计原则委员会256,APBOpinion ,《会计原则委员会意见书》257,Application,"申请,申请书"258,appliedoverhead ,已分配间接费用259,appraisal ,估价260,appraisal capital ,评估资本261,appraisal surplus ,估价盈余262,appraiser ,"估价员,估价师"263,appreciation ,增值264,appropriatedretainedearnings ,"已拨定留存收益,已指定用途留存收益"265,appropriation ,"拨款,指拨经费"266,appropr iation account ,①拨款账户②留存收益分配账户267,appropr iation budget,拨款预算268,approva l ,"核定,审批"269,approve d account ,核定账户270,approve d bond ,核定债券271,A/R ,应收账款272,arbitrage ,"套利,套汇"273,arbitragetransaction,"套利业务,套汇业务"274,arbitration ,"仲裁,公断"275,arithmetical error ,算术误差276,"arm,s-length price","正常价格,公正价格"277,"arm,s-lengthtransaction","一臂之隔交易,正常交易"278,ARR ,会计收益率279,arrears,"①拖欠,欠款②迟付"280,arrestment ,财产扣押281,AuthurAnderson &Co. ,"约瑟?安德森会计师事务所,安达信会计师事务所"282,article,"文件条文,合同条款"283,articles ofincorporation,公司章程284,articles ofpartnership ,合伙契约285,articulate ,环接286,articulatedconcept ,环接观念287,artificialintelligence ,人工智能288,ASB ,审计准则委员会289,ASE,美国股票交易所290,AsianDevelopmentBank ,亚洲开发银行291,Asiandollar ,亚洲美元292,asking price ,"索价,卖方报价" 293,assesse d value ,估定价值294,assessm ent,"①估定,查定②特别税捐,特别摊派税捐" 295,asset ,资产296,asset cover ,"资产担保,资产保证"297,asset depreciatio n range ,资产折旧年限幅度298,asset-l iabilityview ,资产—负债观念299,assetquality ,资产质量300,assetretirement,"资产退役,资产报废"301,assetrevaluation ,资产重估价302,assetstripping ,"资产剥离,资产拆卖"303,assetstructure ,资产结构304,assetturnover ,资产周转率305,assetvaluation ,资产计价306,assignment ofaccountsreceivable ,应收账款转让307,associatedcompany ,"联属公司,附属公司"308,Association ofGovernmentAccounting ,政府会计师协会309,assumedliability ,"承担债务,承付债务"310,AT ,税后311,at cost ,按成本312,atpar ,"按票面额,平价"313,atsight ,"见票兑付,即期兑付"314,attached account ,被查封账户315,attachment ,"扣押,查封"316,attest,"证明,验证"317,attestation ,"证明书,鉴定书"318,audit ,"审核,审计"319,auditability ,可审核性320,audit committee ,审计委员会321,audit coverage,审计范围322,audited financial statement ,"审定财务报表,审定会计报表"323,audit evidence,"审计证据,审计凭证" 324,Audit Guides ,《审计指南》325,auditin g,①审计②审计学326,auditin g procedure ,审计程序327,auditing process,审计过程328,auditingstandard ,"审计标准,审计准则"329,Auditing StandardsBoard,审计准则委员会330,Auditor,"审计员,审计师"331,auditorgeneral,"审计主任,总审计"332,"auditor,s legalliability ",审计师法律责任333,"auditor,s opinion",审计师意见书334,"auditor,s report","审计师报告,查账报告"335,auditprogram ,审计工作计划336,auditreport ,审计报告337,auditrisk ,审计风险338,auditsampling ,审计抽样339,auditsoftware ,审计软件340,audittest,审计抽查341,audittrail,"审计脉络,审计线索"342,auditworkingpaper ,审计工作底稿343,authorized capitalstock ,"核定股本,法定股本"344,automated clearinghouse ,自动票据交换所345,automated tellermachine ,自动取款机346,automat ic transfer service ,自动转账服务347,availab le asset ,可用资产348,availab leinventory ,可用存货349,average balance ,平均余额350,average collection period ,平均收款期351,average cost,平均成本352,average -costmethod ,平均成本法353,averageinventory ,"平均存货,平均库存"354,averagelife ,"平均寿命,平均使用年限"355,averagepaymentperiod (ofaccountspayable) ,应付账款平均付款期356,averagerate ofreturn ,平均收益率357,averages ,股票价格平均指数358,avoidable cost ,可避免成本359,backcharge ,欠费费用360,backdate ,"倒填日期,填早日期"361,backedbill ,背书票据362,back-end load,后期负担363,backer,①票据担保人②财务支持人364,backlogdepreciation ,欠提折旧365,backorder ,欠交订货366,backpay ,欠付工资367,backtax ,欠交税款368,back-to-backcredit ,对开信用证369,back-to-back loan,对销贷款370,backwardation ,倒价371,backwardintegration ,逆向合并372,badcheck ,空头支票373,baddebt ,"呆账,呆账账户" 374,bad debt account ,呆账账户375,bad debt expense ,呆账费用376,bad debt ratio ,呆账比率377,bad debt recovery ,呆账收回378,bailmen t ,"寄销,寄托"379,bailout ,抽资380,bailout period ,投资返还期381,balance,①余额②平衡382,balancebudget ,平衡预算383,balancedue ,结欠余额384,balancefund ,平衡基金385,balanceof account ,账户余额386,balanceof payment ,国际收支差额387,balanceof retainedearnings ,留存收益余额388,balancesheet ,资产负债表389,balancesheetaccount ,资产负债表账户390,balancesheetanalysis ,资产负债表分析391,balancesheet audit ,资产负债表审计392,balancesheet date ,结账日期393,balancesheet ratio ,资产负债表比率394,balancesheet total ,资产负债表总额395,balloonpayment ,漂浮式付款396,bank ,银行397,"bank(er,s)acceptance","银行承兑,银行承兑汇票"398,bankbalance ,银行存款余额399,bankbook ,存折400,bankcharge ,银行手续费401,bankchecking account ,"银行支票账户,银行活期存款账户" 402,bank confirmatio n ,银行证明信函403,bank credit,"银行信用,银行信贷" 404,bank custody ,银行保险库405,bank draft,银行汇票406,banker,①银行家②银行407,bank failure ,银行倒闭408,bankloan ,银行贷款409,bankoverdraft,银行透支410,bankreconciliationstatement,"银行对账单,银行存款调节表"411,bankreference,银行征信信函412,bankrun ,银行挤兑413,bankruptcy ,破产414,bankruptcy act ,破产法415,bankruptcy cost ,破产成本416,bankruptcy court ,破产法院417,bankruptcyprediction,破产判断418,Bankruptcy ReformAct of1978 ,1978年破产改革法419,banktransfer ,"银行汇兑业务,银行转账业务"420,bargain,"①合同,谈判②廉价货"421,bargainmoney,定金422,bargainpurchaseoption,承租人优先购置权423,bargainrenewedoption,承租人优先续租权424,bargainsale ,廉价销售425,barometers ,"经济晴雨表,经济指标"426,barometers stock,晴雨表股票427,barter ,以货易货428,barter transaction ,易货业务429,base ,基数430,base period ,基期431,base price ,基价432,base rate ,基础利率433,base stock ,基础存量434,BASIC ,基础语言435,basic earnings per share ,每股基础收益436,basis ,基准437,basis ofaccounting,"会计基准,会计方法"438,basis oftaxation ,计税基准439,basispoint ,基点440,basketpurchase ,"整套采购,总价采购"441,batchcosting ,分批成本计算法442,batchprocessing,"分批处理,分批数据处理"443,B/D ,过次页444,B/E,汇票445,BEanalysis ,"损益分界分析,保本分析"446,bear,"①承担,负担②卖空者,空头"447,bearer ,持票人448,bearerbond ,不记名债券449,bearerdraft ,不记名汇票450,bearinterest ,"附息,负担利息"451,bearmarket ,"熊市,下跌行情"452,bearsqueeze ,榨空头453,beatingthe market ,战胜股市454,before-separationcost ,分离前成本455,before-tax income,税前收益456,BeginnersAll-purposeSymbolicInstructionCode ,"基础语言,初学者通用符号指令语言" 457,beginni ng balance ,期初余额458,beginni nginventory ,期初存货459,bellwet hersecurity ,"领头证券,龙头证券" 460,below par ,低于票面价值461,below the line ,线下项目462,benefic ial interest,受益人权益463,benefic ial owner ,受益权人464,beneficiary ,"受益人,受款人,受赔人"465,benefit,"①效益,利益②福利金,津贴"466,benefit-costanalysis ,效益成本分析467,benefit-cost ratio ,效益成本比率468,benefitfund ,福利基金469,benefitin kind ,实物福利470,benefitsystem ,职工福利制度471,best-effortsagreement ,证券尽力推销协议472,betacoefficient ,贝塔系数473,betarisk ,"贝塔风险,第二种类型误差"474,betterment ,"改造投资,改造工程投资"475,B/F ,余额承前476,Bias,"偏差,偏向性"477,bid ,①买价②投标478,bidbond ,投标保证金479,bidprice,"①买方出价,买价②投标价格"480,bigbath ,巨额冲销481,BigBoard ,大证券交易所482,BigFive ,五大会计师事务所483,bill,"①汇票,票据②通知单,清单③账单,发货票"484,billing,"开发票,开账单" 485,billing clerk ,开票员486,bill of entry ,报关单487,bill of exchange ,汇票488,bill of lading ,"提货单,提单" 489,bill of materials ,用料单490,bill of sales ,"销货清单,卖据" 491,bills payable ,应付票据492,bills receivable ,应收票据493,B/L ,提货单494,blackmarket ,黑市495,blackmoney ,黑钱496,blankbill oflading ,不记名提货单497,blankcheck ,空白支票498,blankendorsement ,不记名背书499,blanketmortgage ,总括抵押500,blanketorder ,总括订货单501,blanketprice ,总括价格502,blindentry ,"失实分录,未加说明的分录"503,blindpurchase ,盲目采购504,blue-chip ,"蓝筹码股票,热门股票"505,blue-sky laws ,"蓝天法,股票发行控制法"506,boardchairman ,董事长507,boardminutes ,董事会会议记录508,board ofdirectors ,董事会509,board oftrade ,"同业公会,商会"510,bond,"①债券②保证书,保证金③忠诚保证"511,bondconversion ,债券兑换512,bonddiscount,债券折价513,bondedgoods ,保税货物514,bondedwarehouse ,保税仓库515,bondfinancing ,债券筹资516,bondhol der ,债券持有人517,bond indenture ,"债券信托契约,债券契约"518,bonding company ,忠诚担保公司519,bond issue cost ,债券发行成本520,bond premium ,债券溢价521,bond rating ,评定债券等级522,bonds outstanding ,"流通在外债券,未偿付债券"523,bondspayable ,应付公司债券524,bondyield ,债券收益率525,bonus ,"奖金,红利"526,bonusissue ,发行红利股527,book,①账簿②账面的③记账528,bookaudit ,账簿审计529,bookbalance ,账面余额530,bookinventory ,"账面存货,账面盘存"531,bookkeeper,"簿记员,记账员"532,bookkeeping,"①簿记,记账②簿记学"533,book offinal entry ,终结分录账簿534,book oforginalentry ,原始分录账簿535,bookprofit ,"账面利润,账面盈利"536,bookrate ofreturn ,账面收益率537,books ofaccounts ,账簿538,bookvalue ,账面价值539,bookvalue pershare ,每股账面价值540,boot ,补价541,borrowing ,"借贷,借款"542,borrowing power,借款能力543,bottomline ,"损益表底线,最终财务成果"544,B/R ,应收票据545,branch ,"分支机构,分店" 546,branch accounting ,"分支机构会计,分店会计"547,branch current account ,"分支机构往来账户,分店往来账户" 548,branch ledger ,分支机构分类账549,brand name ,"牌号名称,商标名称"550,breach ofcontract ,"违约,违反合同"551,breachof trust ,违反信托552,breakdown ,"分解,按细目分类"553,break-evenanalysis ,"损益分界分析,损益平衡分析"554,break-even chart ,"损益分界图表,损益平衡图表"555,break-even point ,"损益分界点,损益平衡点"556,break-up value ,拆卖价值557,bribesandkickbacks ,贿赂和回扣558,bridging loan ,过渡性贷款559,BritishAccountingAssociation ,英国会计学会560,broker ,经纪人561,brokerage ,经纪人佣金562,broughtdown ,"入次页,过次页"563,broughtforward ,承前页564,budget ,预算565,budgetary control ,预算控制566,budgetdecision ,预算决策567,bugeting ,预算编制568,budgetmanagement ,预算管理569,budgetvariance ,预算差异570,bufferstock ,"保险库存,缓冲存货"571,bull,"①买空②买空者,多头" 572,bullion ,"金银块,金银条" 573,bull market ,"牛市,涨市" 574,burden ,间接费用575,burden rate ,间接费用率576,busines s,"①商业,工商业②企业③经营,营业"577,busines s accounting ,企业会计578,busines s barometer ,工商业指标579,businesscombination ,企业合并580,business cycle ,"商业周期,商业循环"581,businessenvironment ,企业环境582,business failure ,经营失败583,business income ,"企业收益,营业收益"584,business risk ,"经营风险,营业风险"585,business segment ,企业分部586,businesstransaction,"企业交易,营业业务"587,business trust ,企业经营信托588,buy andholddecision ,购入和持存决策589,"buyer,s credit ",买方信贷590,buyingexpense ,进货费用591,buyout,"收购股权,收购控制股权"592,buyover ,"收买,贿赂"593,bylaws ,公司章程细则594,by-product ,副产品595,CA ,特许会计师596,cabletransfer ,电汇597,calculation ,计算598,calculator ,计算器599,calendar year ,日历年度600,call ,"①期前偿还,期前兑回②催交股款③买方期权" 601,callabl e bond ,可提前兑回债券602,callabl e preferred stock ,可提前兑回优先股603,call loan ,活期拆放贷款604,call option ,股票购买期权605,call premium ,提前兑回溢价606,call price ,提前兑回价格607,call provision ,提前兑回条款608,cancelable lease ,可取消租约609,cancelled check ,注销支票610,C & F ,货价加运费611,C & I ,货价加保险费612,capacity,①生产能力②偿债能力613,capacity cost ,"生产能力成本,经营能力成本"614,capacity to borrow ,借款能力615,capacity tocontract ,"订约能力,订约资格"616,capital,"资本金,资本"617,capitalaccount ,资本账户618,capitaladdition ,资本增置619,capitalallowance ,资本减免620,capitalandliabilitiesratio ,资本负债比率621,capitalappreciation ,资本升值622,capitalasset ,资本性资产623,capitalassetpricingmodel ,资本性资产计价模型624,capitalauthorized,"额定资本,法定资本"625,capitalbudget ,资本预算626,capitalcost ,资本成本627,capitaldeficit ,资本亏绌628,capital expenditure ,资本支出629,capital gain ,"资本利得,资本收益"630,capital impairment ,资本减损631,capital intensive ,资本密集632,capital investment ,资本投资633,capital investment appraisal,资本投资评价634,capital ization ,资本化635,capitalization ofearnings ,收益资本化636,capitalization ofinterest ,利息资本化637,capitalized value ,资本化价值638,capitallease ,资本租赁639,capitalleverage ,资本杠杆作用640,capitalloss ,资本损失641,capitalmaintenanceconcept ,"资本保持概念,资本维护概念"642,capitalmarket ,资本市场643,capitalmarket line ,资本市场贝塔风险线644,capitaloutlay ,资本支出645,capital-outputratio ,资本产值比率646,capitalpaid-in ,"实缴股本,投入股本"647,capitalrationing ,资本分配648,capitalreorganization ,资本改组649,capitalreserve ,资本公积金650,capitalreturn ,"资本收益率,投资回收率"651,capitalstock ,股本652,capitalstockoutstanding,"发行股本,流通在外股本"653,capitalstockpremium ,股本溢价654,capitalstock subscriptio ns ,认购股本655,capital structure ,股本结构656,capital structure decision ,资本结构决策657,capital surplus ,资本盈余658,capital turnover ,资本周转率659,capital verificatio n ,"资本验证,验资"660,CAPM ,资本性资产计价模型661,carried interest ,附带权益662,carryback ,"结转前期扣减,移前扣减"663,carrying cost ,"置存成本,储存成本"664,carrying value ,①置存价值②抵押品价值665,carryover,"①结转下期扣减,移后扣减②结转库存,滚存量"666,CASB ,成本会计准则委员会667,cash,①现金②兑现668,cashability ,变现能力669,cashaccount ,现金账户670,cashasset ,现金资产671,cashaudit ,现金审计672,cashbasisaccounting,"现金收付制会计,收付实现制会计"673,cashbonus ,现金红利674,cashbreak-evenanalysis ,现金损益分界分析675,cashbudget ,现金预算676,cashcow ,现金母牛677,cashdeficit ,现金亏绌678,cashdisbursement journal ,现金支出日记账679,cashdiscount ,现金折扣680,cashdividend ,现金股利681,cashequivalent ,现金等价物682,cash equivalent value ,现金等值683,cash flow,①现金流转②现金流量684,cash flow statement ,"现金流转表,现金流量表" 685,cash-fl ow to capital-exp enditure ratio ,现金流量对资本支出比率686,cash-fl ow to total-debtratio ,现金流量对负债总额比率687,cashforecast ,现金预测688,cashier ,出纳员689,"cashier,s check ",银行本票690,cash intransit ,在途现金691,cashjournal ,现金日记账692,cash ondelivery ,货到付现693,cash onhand ,库存现金694,cashposition ,"现金状况,现金头寸"695,cashreceiptsjournal ,现金收入日记账696,cashrecords ,现金记录697,cashsale ,现金销售698,cashshortagesand overages,现金缺溢699,cashstatement ,现金报表700,cashturnoverratio ,现金周转率701,cashwithorder ,"现金订货,订货现金"702,casting,"加总,合计"703,casualaudit ,临时审计704,CBA,成本效益分析705,CCA ,现时成本会计706,CD ,存款单707,ceiling ,最高限额708,ceilingprice ,最高限价709,central bank ,中央银行710,central ization ,"集中经营,集权"711,certain ty ,确定性712,certain ty decision ,确定性决策713,certain ty equivalent ,确定等值714,certain ty equivalent coefficient ,确定等值系数715,certifi cate of capitalverification ,验资证明书716,certificate ofdeposit ,存款单717,certificate ofincorporation ,"公司登记执照,公司注册证书"718,certificate ofindebtedness ,借据719,certificate ofprotest ,拒付证明书720,certifiedaccountant ,注册会计师721,certified check ,保付支票722,certified dataprocessor ,注册数据处理师723,certified financialplanners ,注册财务计划师724,certified financialstatement ,"已审核财务报表,已审核会计报表"725,certifiedinformationsystemauditor ,注册信息系统审计师726,certified internalauditor ,注册内部审计师727,certifiedmanagementaccountant ,注册管理会计师728,certified publicaccountant ,注册公共会计师729,certifying officer ,签付员730,chaindiscount ,连锁折扣731,chain liquidation ,连续清算732,chairma n of the board of director ,董事长733,"chairm an,s report ",董事长报告734,change fund ,找零备用金735,changin g prices accounting,物价变动会计736,charge, "①费用②借记,借项③赊账④留置权"737,chargeaccount ,"赊账,赊账账户"738,chargeanddischargestatement ,信托财产(或遗产)收支报表739,chargecard ,付款卡740,chargeoff ,注销741,chargesale ,赊销742,charter,"执照,许可证"743,charteredaccountant ,特许会计师744,chartered financialanalyst ,特许财务分析师745,chartedfinancialconsultant,"特许财务咨询师,特许财务顾问"746,chartist ,图表分析专家747,chart ofaccounts,"账户分类表,会计科目表"748,chattel ,动产749,chattelmortgage ,动产抵押750,check,"①支票②检查,核对"751,checkand balancesystem ,"制约平衡制度,制衡制度"752,checkcleaning ,支票交换753,checking account ,"支票账户,活期存款账户"754,checkregister ,支票登记簿755,checkverification ,支票验证756,chiefaccountant。