会计报表中的英文

常用会计英语词汇
基本词汇A(1)account账户,报表A(2)accountingpostulate会计假设A （3)accountingvaluation会计计价A(4)accountabilityconcept经营责任概念A （5)accountancy会计职业A(6)accountant会计师A（7)accounting会计A（8）agencycost代理成本A（9)accountingbases会计基础A(10)accountingmanual会计手册A（11）accountingperiod会计期间A(12)accountingpolicies会计方针A(13)accountingrateofreturn会计报酬率A(14)accountingreferencedate会计参照日A （15)accountingreferenceperiod会计参照期间A（16)accrualconcept应计概念A（17）accrualexpenses应计费用A(18）acidtestratio速动比率（酸性测试比率)A(19)acquisition 收购A（20）acquisitionaccounting收购会计A（21)adjustingevents调整事项A（22）administrativeexpenses行政管理费A（23)amortization摊销A（24）analyticalreview分析性复核A（25)annualequivalentcost年度等量成本法A（26）annualreportandaccounts年度报告和报表A(27)appraisalcost检验成本A（28)appropriationaccount盈余分配账户A （29）articlesofassociation公司章程细则A（30）assets资产A(31）assetscover资产担保A(32)assetvaluepershare每股资产价值A（33）associatedcompany联营公司A （34)attainablestandard可达标准A（35)attributableprofit可归属利润A(36）audit审计A(37)auditreport审计报告A（38）auditingstandards审计准则A(39)authorizedsharecapital 额定股本A(40）availablehours可用小时A（41）avoidablecosts可避免成本B(42）back-to-backloan易币贷款B(43)backflushaccounting倒退成本计算B（44)baddebts坏帐B（45)baddebtsratio坏帐比率B(46）bankcharges银行手续费B(47)bankoverdraft银行透支B（48）bankreconciliation银行存款调节表B(49）bankstatement银行对账单B（50）bankruptcy破产B（51）basisofapportionment分摊基础B（52）batch批量B(53)batchcosting分批成本计算B(54）betafactorB(市场)风险因素B B(55）bill账单B(56）billofexchange汇票B(57）billoflading提单B（58）billofmaterials用料预计单B （59）billpayable应付票据B(60）billreceivable应收票据B（61）bincard存货记录卡B(62)bonus红利B(63）book—keeping薄记B（64)Bostonclassification波士顿分类B(65)breakevenchart保本图B（66）breakevenpoint保本点B（67）breaking—downtime 复位时间B（68）budget预算B（69）budgetcenter预算中心B(70)budgetcostallowance 预算成本折让B(71）budgetmanual预算手册B（72）budgetperiod预算期间B （73)budgetarycontrol预算控制B（74）budgetedcapacity预算生产能力B(75）businesscenter 经营中心B（76)businessentity营业个体B（77）businessunit经营单位B（78）by-product 副产品C（79）called—upsharecapital催缴股本C(80）capacity生产能力C （81)capacityratios生产能力比率C（82）capital资本C（83)capitalassetspricingmodel资本资产计价模式C（84）capitalcommitment承诺资本C(85)capitalemployed已运用的资本C(86)capitalexpenditure资本支出C（87）capitalexpenditureauthorization资本支出核准C （88）capitalexpenditurecontrol资本支出控制C（89）capitalexpenditureproposal资本支出申请C（90)capitalfundingplanning资本基金筹集计划C(91）capitalgain资本收益C(92）capitalinvestmentappraisal资本投资评估C（93）capitalmaintenance资本保全C(94)capitalresourceplanning资本资源计划C（95）capitalsurplus资本盈余C（96）capitalturnover资本周转率C(97)card记录卡C(98)cash现金C（99)cashaccount现金账户C(100)cashbook现金账薄C(101)cashcow金牛产品C(102)cashflow现金流量C（103）cashflowbudget现金流量预算C(104）cashflowstatement现金流量表C(105）cashledger现金分类账C(106)cashlimit现金限额C（107）CCA现时成本会计C（108）
center中心C(109）changeovertime变更时间C（110)charteredentity特许经济个体C(111）cheque支票C(112）chequeregister支票登记薄C（113）classification分类C(114）clockcard工时卡C（115）code代码C（116)commitmentaccounting承诺确认会计C （117)commoncost共同成本C(118)companylimitedbyguarantee有限担保责任公司C(119)companylimitedbyshares股份有限公司C（120)competitiveposition竞争能力状况C （121)concept概念C（122)conglomerate跨行业企业C（123）consistencyconcept一致性概念C（124）consolidatedaccounts合并报表C(125)consolidationaccounting合并会计C(126)consortium财团C(127)contingencyplan应急计划C(128）contingentliabilities或有负债C(129）continuousoperation连续生产C（130)contra抵消C(131)contractcost合同成本C(132)contractcosting合同成本计算C（133）contributioncentre贡献中心C （134)contributionchart贡献图C(135)control控制C（136）controlaccount控制账户C(137）controllimits控制限度C（138)controllabilityconcept可控制概念C（139）controllablecost可控制成本C（140）conversioncost加工成本C（141）convertibleloanstock 可转换为股票的贷款C(142)corporateappraisal公司评估C（143）corporateplanning公司计划C(144）corporatesocialreporting公司社会报告C(145）cost成本C(146)costaccount 成本账户C（147）costaccounting成本会计C（148)costaccountingmanual成本手册C （149）costadjustment成本调整C(150）costallocation成本分配C(151）costapportionment 成本分摊C(152)costattribution成本归属C(153)costaudit成本审计C （154)costbenefitanalysis成本效益分析C（155)costcenter成本中心C(156)costdriver成本动因C(157）costofcapital资本成本C(158）costofgoodssold销货成本C(159）costofnon—conformance非相符成本C(160）costofsales销售成本C(161）costreduction成本降低C（162)coststructure成本结构C（163)costunit成本单位C （164)cost-volume-profitanalysis（CVP）本量利分析C(165）costing成本计算C(166）creditnote贷项通知C(167)creditreport信贷报告书C（168）creditor债权人C （169)creditordaysratio应付账款天数率C(170）creditorsledger应付账款分类账C （171)criticalevent关键事项C（172)criticalpath关键路线C （173)cumulativepreferenceshares累积优先股C（174）currentasset流动资产C （175)currentcostaccounting现时成本会计C（176）currentliabilities流动负债C(177）currentpurchasingpoweraccounting现时购买力会计C（178）currentratio流动比率C（179）cut-off截止C（180)CVP本量利分析C（181）cycletime周转时间D（182)debenture 债券D(183）debitnote借项通知D（184)debitcapacity举债能力D（185)debtratio债务比率D(186）debtor债务人;应收账款D(187)debtordaysratio应收账款天数率D(188）debtorsledger应收账款分类账D（189)debtor'ageanalysis应收账款账龄分析D（190）decisiondrivencosts决策连动成本D(191）decisiontree决策树D(192)defects次品D(193)deferredexpenditure递延支出D（194)deferredshares递延股份D（195）deferredtaxation递延税款D(196)deliverynote交货单D(197)departmentalaccounts部门报表D（198)departmentalbudget部门预算D(199)depreciation折旧D(200）dispatchnote发运单D(201)developmentcost开发成本D（202)differentialcost差别成本D(203）directcost直接成本D(204)directdebit直接借项D(205)directhoursyield直接小时产出率D(206)directlabourcostpercentagerate直接人工成本百分比D(207）directlabourhourrate直接人工小时率D（208)directsonindirectwork间接工作事项上的工时D（209）discountrate贴现率D（210)discountedcashflow现金流量贴现D(211)discretionarycost酌量成本D(212)distributioncost摊销成本D(213）diversions移用D（214)divertedhours移用小时D（215）divertedhoursratio移用工时比率D(216)dividend股利D(217)dividendcover股利
产出率D(218)dividendpershare每股股利D（219)dog疲软产品D(220）doubleentryaccounting复式会计D(221）double—entrybook—keeping复式薄记D （222)doubtfuldebts可疑债务D(223)downtime停工时间D（224）dynamicprogramming 动态规划E(225)earningpershare每股盈利E(226）earningratio市盈率E（227）economicorderquantity（EOQ）经济订购批量E（228)efficientmarkethypothesis有效市场假设E（229)efficiencyration效率性比率E（230）elementofcost成本要素E（231）entity经济个体E(232)environmentalaudit环境审计E（233)environmentalimpactassessment环境影响评价E(234）EOQ经济订购批量E（235）equity权益E(236）equitymethodofaccounting 权益法会计计算E（237）equitysharecapital权益股本E（238)equivalentunits当量E(239）event事项E(240）exceptionalitems例外事项E(241）expectedvalue期望值E （242）expenditure支出E(243)expenses费用E(244)externalaudit外部审计E(245）externalfailurecost外部损失成本E(246)extraordinaryitems非常事项F（247)factorygoods 让售商品F（248）factoring应收帐款让售F（249)fairvalue公允价值F（250)feedback 反馈F（251)FIFO先近先出法F（252）finalaccounts年终报表F(253）financelease 融资租赁F(254)financialaccounting财务会计F（255）financialaccountscalendaradjustment 财务报表的日历时间调整F（256)financialmanagement财务管理F（257）financialplanning 财务计划F(258）financialstatement财务报表F(259）finishedgoods完成品F （260)fixedasset固定资产F(261）fixedoverhead固定制造费用F（262）fixedassetturnover 固定资产周转率F（263)fixedassetsregister固定资产登记薄F（264)fixedcost固定成本F（265）flexedbudget变动限额预算F(266)flexiblebudget弹性预算F（267)floattime浮动时间F(268）floatingcharge流动抵押F(269)flowoffundsstatement资金流量表F(270)forecasting预测F(271)founder'sshares发起人股份F(272）fullcapacity满负荷生产能力F(273)functioncosting职能成本计算F(274）functionalbudget职能预算F（275）fundaccounting基金会计F(276)fundamentalaccountingconcept基础会计概念F （277)fungibleassets可互换资产F（278）futuristicplanning远景计划G（279）gapanalysis 间距分析G(280)gearing举债经营比率（杠杆)G(281）goalcongruence目标一致性G （282)goingconcernconcept持续经营概念G（283）goodsreceivednote商品收讫单G(284）goodwill商誉G（285)grossdividendyield总股息产出率G(286)grossmargin总边际G （287)grossprofit毛利润G(288）grossprofitpercentage毛利润百分比G（289）group企业集团G（290）groupaccounts集团报表H（291）high—geared高结合杠杆（比例)H （292)hirepurchase租购H(293)historicalcost历史成本H(294)historicalcostaccounting历史成本会计H(295)hours小时H（296)hurdlerate最低可接受的报酬率I（297)idealstandard 理想标准I（298）idlecapacityration闲置生产能力比率I(299）idletime闲置时间I(300）impersonalaccounts非记名账户I（301）imprestsystem定额备用制度I（302）incomeandexpenditureaccount收益和支出报表I（303）incompleterecords不完善记录I(304)incrementalcost增量成本I(305)incrementalyield增量产出率I(306）indirectcost间接成本I（307）indirecthours间接小时I（308)insolvency无力偿付I（309)intangibleasset 无形资产I(310)integratedaccounts综合报表I(311)interdependencyconcept关联性概念I(312）interestcover利息保障倍数I(313)interlockingaccounts连锁报表I(314）internalaudit 内部审计I(315)internalcheck内部牵制I(316)internalcontrolsystem内部控制体系I （317）internalfailurecost内部损失成本I（318)internalrateofreturn(IRR)内含报酬率I(319)inventory存货I(320)investment投资I(321)investmentcenter投资中心I （322)invoiceregister发票登记薄I（323）issuedsharecapital已发行股本J（324)job定单J（325)jobcard工作卡J(326）jobcosting工作成本计算J（327）jobsheet工作单J（328）
jointcost联合成本J(329）jointproducts联产品J（330）jointstockcompany股份公司J （331）jointventure合资经营J（332)journal日记账J（333）just-in—time（JIT）适时制度J（334）just-in—timeproduction适时生产J(335）just—in-timepurchasing适时购买K （336)keyfactor关键因素L（337）labour人工L(338)labourtransfernote人工转移单L （339）leaningcurve学习曲线L(340)ledger分类账户L(341）lengthoforderbook定单平均周期L（342）letterofcredit信用证L（343）leverage举债经营比率L（344)liabilities 负债L(345）lifecyclecosting寿命周期成本计算L(346）LIFO后近先出法L（347）limitedliabilitycompany有限责任公司L(348)limitingfactor限制因素L(349）line-itembudget 明细支出预算L（350)linerprogramming线性规划L（351）liquidassets变现资产L(352)liquidation清算L(353）liquidityratios易变现比率L(354)loan贷款L（355）loancapital借入资本L(356）longrangeplanning长期计划L（357）losttimerecord虚耗时间记录L(358）lowgeared低结合杠杆(比例）L（359)lowerofcostornetrealizablevalueconcept 成本或可变净价孰低概念M(360）machinehourrate机器小时率M(361)machinetimerecord 机器时间记录M（362)managedcost管理成本M（363)managementaccounting管理会计M(364）managementaccountingconcept管理会计概念M(365)managementaccountingguides管理会计指导方针M(366）managementaudit管理审计M(367）managementbuy—out管理性购买产权M(368)managementbyexception例外管理原则M(369)margin边际M（370）marginofsafetyration安全边际比率M(371）margincost边际成本M(372)margincosting边际成本计算M(373）mark-down降低标价M(374）mark—up提高标价M(375)marketriskpremium市场分险补偿M(376）marketshare市场份额M(377)marketingcost营销成本M(378）matchingconcept配比概念M （379)materialityconcept重要性概念M（380)materialsrequisition领料单M （381)materialsreturnednote退料单M(382)materialstransfernote材料转移单M （383)memorandumofassociation公司设立细则M（384）merger兼并M(385)mergeraccounting兼并会计M(386)minorityinterest少数股权M(387)mixedcost混合成本N（388)netassets净资产N(389)netbookvalue净账面价值N（390）netliquidfunds 净可变现资金N（391）netmargin净边际N(392）netpresentvalue(NPV)净现值N （393)netprofit净利润N(394)netrealizablevalue可变现净值N(395）networth资产净值N（396）networkanalysis网络分析N(397)noise干捞N(398)nominalaccount名义账户N(399)nominalsharecapital名义股本N（400）nominalholding代理持有股份N(401)non-adjustingevents非调整事项N(402)non—financialperformancemeasurement非财务业绩计量N（403）non-integratedaccounts非综合报表N（404)non-linerprogramming非线性规划N（405)non-votingshares无表决权的股份N(406)notionalcost名义成本N（407）numberofdaysstock存货周转天数N（408)numberofweeksstock存货周转周数O(409）objectiveclassification客体分类O(410)obsolescence陈旧O（411）offbalancesheetfinance 资产负债表外筹资O(412)offerforsale标价出售O(413)operatingbudget经营预算O （414)operatinglease经营租赁O（415)operatingstatement营业报表O（416)operationtime 操作时间O（417）operationalcontrol经营控制O（418)operationalgearing经营杠杆O(419）operatingplans经营计划O（420）opportunitycost机会成本O（421）order定单O(422)ordinaryshares普通股O（423）out-of-datecheque过期支票O（424）overcapitalization 过分资本化O(425)overhead制造费用O（426）overheadabsorptionrate制造费用分配率O（427)overheadcost制造费用O（428）overtrading超过营业资金的经营P(429)paidcheque 已付支票P(430）paid-upsharecapital认定股本P（431)parentcompany母公司P(432)paretodistribution帕累托分布P（433)participatingpreferenceshares参与优先股P
（434)partnership合伙P(435)payableledger应付款项账户P(436）payback回收期P （437)paymentsandreceiptsaccount收入和支出报表P(438）paymentswithheld保留款额P （439）payroll工资单P(440)payrollanalysis工资分析P(441）percentageprofitonturnover 利润对营业额比率P（442）periodcost期间成本P(443)perpetualinventory永续盘存P(444）personalaccount记名账户P（445）PEPT项目评审法P(446）pettycashaccount备用金账户P(447)pettycashvoucher备用金凭证P(448）physicalinventory实地盘存P （449)planning计划P（450)planninghorizon计划时限P(451)planningperiod计划期间P （452)policycost政策成本P(453)positionaudit状况审计P（454)postbalancesheetevents资产负债表编后事项P(455)practicalcapacity实际生产能力P(456)pre—acquisitionlosses购置前损失P(457)pre-acquisitionprofits购置前利润P（458）preferenceshares优先股P(459)preferencecreditors优先债权人P（460)preferredcreditors优先债权人P（461）prepayments预付款项P（462）presentvalue现值P（463）preventioncost预防成本P （464)priceratio市盈率P(465)primecost主要成本P(466)primeentry-booksof原始分录登记薄P（467)principalbudgetfactor主要预算因素P(468)priorchargecapital优先股P(469）prioryearadjustments以前年度调整P(470)prioritybasebudgeting优先顺序体制的预算P （471)privatecompany私人公司P(472）pro—formainvoice预开发票P(473)problemchild 问号产品P(474)processcosting分步成本计算P(475)processtime加工时间P(476)productcost产品成本P（477)Productlifecycle产品寿命周期P（478）productioncost 生产成本P（479)productioncostofsales售货成本P(480）productionvolumeratio生产业务量比率P（481)profitcenter利润中心P(482）profitperemployee每员工利润P(483）profitretainedfortheyear年度利润留存P(484)profittoturnoverratio利润对营业额比率P(485）profit—volumegraph利量图P（486）profitabilityindex盈利指数P（487)programming 规划P（488）projectevaluationandreviewtechnique项目评审法P（489)projection预计P （490）promissorynote本票P(491）prospectus募债说明书P(492）provisionsforliabilitiesandcharges偿债和费用准备P（493）prudentconcept稳健性概念P （494）publiccompany公开公司P（495）purchaseorder订购单P（496)purchaserequisition 请购单P（497）purchaseledger采购账户Q（498)qualityrelatedcosts质量有关成本Q(499)queuingtime排队时间R(500)rate率R(501）ratio比率R（502）rationpyramid 比率金字塔R（503)rawmaterial原材料R(504）receiptsandpaymentsaccount收入和支付报表R(505）receivableledger应收款项账户R（506）redeemableshares可赎回股份R（507）redemption赎回R（508）registeredsharecapital注册资本R（509）rejects废品R(510)relevancyconcept相关性概念R(511）relevantcosts相关成本R（512)relevantrange 相关范围R（513）reliabilityconcept可靠性概念R(514)replacementprice重置价格R(515)report报表R（516）reporting报告R(517)researchcost，applied应用性研究成本R（518）researchcost，pureorbasic理论或基础研究成本R（519)reserves留存收益R （520)residualincome剩余收益R(521）responsibilitycenter责任中心R（522）retentionmoney 保留款额R(523)returnoncapitalemployed运用资本报酬率R(524）returns退回R（525）revenue收入R（526)revenuecenter收入中心R（527）revenueexpenditure收益支出R(528)revenueinvestment收入性投资R(529)rightissue认股权发行R（530）rollingbudget 滚动预算R(531)rollingforecast滚动预测S(532)salesledger销售分类账S（533）salesorder销售定单S(534)salesperemployee每员工销售额S（535)scrap废料S （536)scripissue红股发行S(537)securedcreditors有担保的债权人S(538)segmentalreporting分部报告S（539）sellingcost销售成本S(540）semi-fixedcost 半固定成本S（541）semi—variablecost半变动成本S（542）sensitivityanalysis敏感性分
析S（543）servicecostcenter服务成本中心S（544）servicecosting服务成本计算S(545)set—uptime安装时间S（546)shadowprices影子价格S(547）share股票S （548)sharecapital股份资本S(549)shareoptionscheme购股权证方案S(550）sharepremium 股票溢价S（551）sightdraft即期汇票S（552)single-entrybook—keeping单式薄记S(553）sinkingfund偿债基金S（554)slacktime松弛时间S（555)socialresponsibilitycost 社会责任成本S(556)soletrader独资经营者S（557）sourceandapplicationoffundsstatement 资金来源和运用表S（558)specialordercosting特殊定单成本计算S(559）staffcosts职工成本S(560）statementofaccount营业账单S（561）statementofaffairs财务状况表S(562)statutorybody法定实体S（563）stock存货S（564)stockcontrol存货控制S(565）stockturnover存货周转率S(566）stocktaking盘点存货S(567）storesrequisition领料申请单S(568）strategicbusinessunit战略性经营单位S(569）strategicmanagementaccounting战略管理会计S（570)strategicplanning战略计划S（571）strategy战略S（572）subjectiveclassification主体分类S(573）subscribedsharecapital已认购的股本S(574)subsidiaryundertaking子公司S(575）sunkcost沉没成本S（576）supplyestimate预算估计S（577)supplyexpenditure预算支出S(578)suspenseaccount暂记账户S（579）SWOTanalysis长处和短处,机会和威胁分析S（580）system制度，体系T（581）tacticalplanning策略计划T（582）tactics策略T(583)take—over接收T （584)tangibleasset有形资产T(585)tangiblefixedassetstatement有形固定资产表T（586）targetcost目标成本T（587）terotechnology设备综合工程学T（588)throughputaccounting 生产量会计T（589)time时间T(590）timesheet时间记录表T（591)totalassets总资产T(592)totalqualitymanagement全面质量管理T（593)totalstocks存货总计T(594)tradecreditors购货客户(应付账款)T(595)tradedebtors销货客户(应收账款)T(596）tradingprofitandlossaccount营业损益表T(597）transferprice转让价格T（598)transittime 中转时间T（599)treasurership财务长制度T(600）trailbalance试算平衡表T （601)turnover营业额U（602）uncalledsharecapital未催缴股本U(603）undercapitalization 不足资本化U（604）underorover-absorbedoverhead少吸收或多吸收的制造费用U(605)uniformaccounting统一会计U(606)uniformcosting统一成本计算U （607)unissuedsharecapital未发行股本V(608)value价值V(609）valueadded增值V （610）valueanalysis价值分析V（611)valueformoneyaudit经济效益审计V（612）vote 表决V(613)voucher凭证W(614)waitingtime等候时间W(615）waste废品(料) W(616)wastingasset递耗资产W（617）weightedaveragecostofcapital资本的加权平均成本W（618)weightedaverageprice加权平均价格W（619)withresource有追索权W(620）withoutrecourse无追索权W(621）workingcapital营运资本W（622)write-down减值Z(623）zerobasebudgeting零基预算Z（624）zerocouponbond无息债券Z(625)Zscore破产预测计分法
accounting statement 会计报表adjusted income statement 调整后损益计算书
all—inclusive income statement 总括性损益表all—purpose financial statements 通用决算表analytical statement 分析报表annual statement of receipt and expenditure 年度收支决算书annual financial statement 年度财务报表appropriation statement 岁出预算报表
articulation statement 借贷关节表artificial statement 多栏式计算书
asset-and—liabilitystatement ［美]资产负债表average statement 海损理算书
balance statement 余额明细表balance statement of conditions of the treasury 国库状况表bank statement 银行结单[报表］bank deposit reconciliation statement 银行存款调节表
bank reconciliation statement 银行往来调节表，银行核对单branch statements 分支机构报表
branch financial statement 分支机构损益计算书budget statement 预算书
budgeted income statement （=pro forma income statement）预计［计划］损益计算书burden statement 间接成本［费用］表capital statement 资本变动表capital surplus statement 公积金计算书capital-reconciliation statement 资本协调表carrier’s statement 商务记录
cash statement 现金报表；库存表cash daily statement 现金日计表cash flow statement 现金流量表，现金收支一览表certified financial statement 已签证财务报表
charge-and—discharge statement 经营及支出报告表, 遗产报告表，资金运用表
claim statement 损失索赔清单; 起诉状clearing house statement 票据交换所报表
combined financial statement 合并财务报表combined income statement 合并损益计算书combined profit and loss statement 合并损益计算书combined statement 联合决算表，合并表
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combined statement of cash receipts and disbursement 现金收支汇总表
combined statement of income and earned surplus 损益与公积金合并计算书
combined statement of income and retained earnings 损益及保留盈余合并表
combined statement of receipts and expenditures balances， etc。

收支余额等一览表combined statement of revenues —estimated and actual general and special revenue funds 估计岁入和实际岁入合并表-普通岁入基金和特种岁入基金
common dollar financial statement 不变币值财务报表, 共同货币财务报表
common-size financial statements 百分率财务报表comparative statements 比较(财务）报表，比较计算书comparative statement of actual and estimated profit and loss 预期损益与实际损益比较表comparative statement of cost per production hour 生产小时成本比较表comparative statement of monthly cost per productive hour 生产小时每月成本比较表comparative statement of monthly operative cost per unit 每月单位作业成本比较表comparative statement of operation cost 作业成本比较表
comparative statement of order costs 分批成本比较表
comparative statement of product costs 产品成本比较表
comparative statement of revenue and expense 收入与费用比较表
comparative financial statement 比较财务报表comparative income statement 比较收入表，比较损益计算书comparative operating statement 比较营业表
composite percentage statement 综合百分比决算表compositive fund statement 综合基金表condensed income statement 简明损益计算书conditional statement 条件语言
conglomerate financial statement 联合企业财务报表consolidated statement 汇总报表consolidated statement of cost of goods sold 合并销货成本表
consolidated statement of resources and obligations 汇总资产负债表
consolidated financial statement 包括子公司的财务报表consolidated income statement 损益汇报表consolidated retained earnings statement 统一盈余留存表
consolidated surplus statement 综合［合并]盈余表corporate proxy statement 公司委托声明书cost statement 成本表counting statements 会计报表的编制方法credit statement 信用报告书current operating （performance) income statement 本期［经常]营业损益表
current purchasing power statement 按现时购买力编制的财务报表customers statement 客户结单cut-off statement 截止日报表daily statement of account 每日［月］对帐单
monthly statement of account 每日[月］对帐单declarative statement 声明书
deficit reconciliation statement 亏损额计算书departmen-tal income statement 部门损益计算书
descriptive financial statement 附有说明书的损益计算书detailed statement of accounts 帐户明细表detailed supporting statement 明细附表discussion statement 讨论表(即讨论式决算表)
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distribution statement 发行说明(即在技术文件的封面或扉页上, 说明文件的密级、发行控制范围等内容)distribution statement of service cost 服务费用分配表dynamic statement 动态报-3表1earned surplus statement 盈余公积计算书，营业公积金表earnings statement 损益表environmental statement 环境报告environmental impact statement 环境影响评介；环境预断评介estimatedstatement 估计表expenses statement 费用表explanatory statement 叙述式决算表final statement of accounts 往来帐目结算书financial statement 财政［务］决算financial position statement 财务状况表; 资产负债表fiscal statement 会计报表
flow-of-funds statements 资金流量表footnotes accompanying statements 附有脚注的财务报表functional statement 按职能分列的计算书
fund statement (=statement of changes in financial position) 资金变动情况表，财务状况变动表funds flow statement 资金流量表general average statement 共同海损理算书
general price level adjusted statement 按综合物价水平调整的报表
general purpose statements 通用决算表giving—effect statement 预期报表
graphic statement 图形决算表group financial statement 分组合并的财务报表
income statement 所得[损益］计算书interest statement 息单interim statements 期中决算表（指决算前所编的决算表），中期报表interim financial statement 中期财务报表
interim income statement 期中损益计算书interim—earnings statement 期中盈利报表manufacturingstatement 制造成本表material(s）statement 原材料表
mathe-matical statement 数学的陈述monthly statement of accounts 每月对帐单
monthly financial statement 月结表，月份财务报表monthly income statement 月份损益计算书multiple—step income statement 多级损益表numerical statement 统计
objective statement （以费用的直接形式与用途表示的）用途别费用报表
one hundred percent statement 百分率表operating—performance income statement 营业实绩收益表operation statement 营业表，损益表partial income statement 部分损益表
periodic(al) statement 定期报表periodic statistical statement 定期统计报表
pictorial statement 图形(决算)表planned statement of nonoperating profit and loss 营业外损益计划表planned statement of standardized current capital 定额流动资金计划表
position statement 财务状况表（资产负债表)premium statement 保险费帐单
prepare statement 编报表price level adjusted statement 按价格水平调整的报表
principal statement 主要报表pro forma statement 暂编报表, 暂编决算表，预测报表
pro forma income statement （=budgeted income statement）预计［计划]损益计算书production statement 生产状况表
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profit commission statement 纯益手续费帐单projected financial statement 预编财务报表projected income statement 预计损益计算书proxy statement 股东签署的委托书recapitulation statement 摘要表，汇总表reconciliation statement 调节表； (会计)对帐表reconciliation statement of account 帐户调节表registration statement 有价证券申请上市登记表reserve statement 保留指令retained earnings statement 营业盈余表，保留收益表separate statement 附加声明settling clerk’s statement 清算表single purpose statement 专用报表special purpose statement 专用决算表static statement 静态财务报告
summary statement of cash receipts and disbursements 现金收支总表
summary statement of development credits 开发信贷汇总表
summary statement of receipt and expenditures 收支汇总表
summary statement of resources and obligations 资产负债总表supporting statements 附
表，分表surplus statement 盈余表tabular statement 计算表trading statement 购货表; 购销表trailer statement 结束语句two-section income statement 两部式损益表
unaudited financial statements 未审核财务报表under statement 少报
unit income statement 单位损益计算书where—got where—gone statement 资产来源和运用表withholding statement 扣缴税款清单[凭单］written statement 书面声明, 文告
written statement of claim 起诉的书面说明; 索赔清单statements in the instrument 票据[证券］上的记载事项statement of acceptance 支票上的承兑说明statement of account 对帐单，结单statement of accumulated net income 累计净收益计算书
statement of actual and estimated expenditures 实际和预计支出对照表
statement of actual and estimated revenue 实际和预计收入对照表statement of affairs 资产负债结算表，清算式资产负债表，财产状况说明书statement of application of fund 资金运用表statement of appropriation of net income 净收入分配计算表statement of assets 资产目录statement of balance of payments 国际收支表
statement of budgeted cost of goods manufactured 制成品预算成本表
statement of business operation 营业表[损益表]statement of cash in treasury 库存现金表statement of cash in vault 库存表statement of cash receipts and disbursements 现金收支表statement of cash receipts disbursements and balance 现金收支及结存表
statement of changes in financial position 资金变动情况表, 财务状况变动表
statement of changes in general reserve 一般储备变动表
statement of changes in resources available for commitment 可供承付的资金变动表statement of changes in retained earnings 留存收益变动表statement of changes in surplus 盈余变动表
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statement of claim in arbitration proceedings 仲裁程序中提出的申请
statement of claim or defence relating to the substance of the dispute 关于讼事事项的原告或被告的陈述statement of condition 财务状况计算书，借贷对照表
statement of cost and production 成本及产量表
statement of cost of goods manufactured (=manufacturing account）制成品成本表statement of cost of manufacture （=statement of cost of production) 生产成本表
statement of cost to manufacture and cost of goods sold 制造及销售成本表
statement of current accounts 往来帐目明细表statement of current position 流动情况表statement of debit account 负债一览表statement of development credits approved 批准的开发信贷报表statement of dishonour (票据)拒付或拒绝承兑的声明
statement of expenditures and encumbrance compared with appropriation 支出及保留数与核定拨款数比较表statement of financial accounting standards 财务会计标准说明书
statement of financial condition 财务状况表statement of financial income and expenses 财务收益及费用表statement of financial operations 财务情况表，金融业务情况表
statement of funds and its application 资金运用表statement of income and expenditure 收支表，损益表statement of income and profit-and—loss 总括性损益表statement of inspection 检验报告statement of liquidation 破产清算书statement of loans approved 批准的贷款项目表
statement of loss and profit 损益表, 损益计算表statement of operating expense 营业费用表statement of operating revenue 营业收入表statement of partner’s capitals 合伙人资本表statement of partnership liquidation 合伙清算表statement of payment 付款报告单
statement of production cost 生产成本报告表statement of production expenses 生产费用表statement of profit calculation 利润计算表statement of protest 异议书
statement of realization and liquidation 变产清理书，清理实况表
statement of receipts and disbursements 收支表
statement of receipts and disbursements and cash balance 现金收支及结存表
statement of receipts and disbursements of cash 现金收支表
statement of resources and application of funds 资金来源及运用表
statement of resources and liabilities 资产负债表
statement of resources and their application 资金运用表
statement of revenues and expenditures 收支对照表
statement of revenue estimated and actual 预计与实际收入比较表
statement of selling and administrative expenses 销售及管理费用表
statement of settlement 清算书statement of shorts 丢失货物说明书
statement of source and application of fund 资金来源运用表
statement of sources and assets of fund （=statement of sources and disposition of funds) 资金来源及运用表statement of stockholder's equity 股东权益表
statement of stockholder's investment 股东权益计算书statement of stockholders’ net worth 股东权益净值计算书statements of the bill of exchange 提单上的记载事项
statement of transfers from IBRD 国际复兴开发银行拨来资金报告书
statement of variation in profit 利益增减分析表
statement of voting power and subscriptions and supplementary resources 投票权，认缴款项与补充资金报告书statement of working capital 营运资本表
statement of working capital changes 运用资本增减表statement on auditing standards 审计标准说明书statement to customers 购货客户结单。