成本报表(cost statement)
会计专业英语词汇大全
会计专业英语词汇Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 办理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财政会计Financial Accounting Standards Board 财政会计准那么委员会Financial forecast 财政预测Generally accepted accounting principles 公认会计原那么General-purpose information 通用目的信息Government Accounting Office 当局会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 办理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制布局Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 办理会计Return of investment 投资回报Return on investment 投资报答Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财政状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原那么Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财政报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 不变货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面点缀Account 帐政治风险political risk再开票中心re-invoicing center现代办理会计专门方法 special methods of modern management accounting现代办理会计modern management accounting提前与延期支付Leads and Lags特许权使用办理费fees and royalties跨国成本成本的计算the cost of capital for foreign investments跨国运转成本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险办理managing economic exposure交易风险办理managing transaction exposure换算风险办理managing translation exposure国际投资决策会计foreign project appraisal国际存货办理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原那么matching旅游、饮食效劳企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品畅通企业会计accounting of commercial enterprises权责发生制原那么accrual basis农业会计accounting of agricultural enterprises实现原那么realization principle历史成本原那么principle of historical cost外商投资企业会计 accounting of enterprises with foreign investment 通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity本色量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原那么relevance微不雅会计micro-accounting客不雅性原那么objectivity可比性原那么comparability谨慎性原那么prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises建设单元会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原那么timeliness货币计量monetary measurement会计准那么accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计本能机能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论布局theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计办理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏不雅会计macro-accounting会计accounting汇总报表combination statements划分成本性支出与收益性支出原那么 distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements办理活动论management activities perspective办理会计management accounting办理东西论management tool perspective股份制企业会计accounting of stock companies公认会计原那么 generally accepted accounting principle, GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计 accounting of high technology enterprises 负债liability费用expense反响价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises对外报表external statements对内报表internal statements一致性原那么consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises 邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财政会计原那么financial accounting principles财政会计概念框架financial accounting conceptual framework 财政会计financial accounting当局及非营利组织会计governmental and non-profit organization accounting重要性原那么materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财政陈述financial report财政报表要素elements of financial statements财政报表financial statements币值不变假设constant-dollar assumption保险企业会计accounting of insurance companies收入确实认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds加速折旧法accelerated depreciation methods公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in, first-out, LIFO应付单据贴现discount on notes payable先进先出去first-in, first-out缩写FIFO在发建工程constructions in process固定资产更换与改良improvements and replacements of fixed assets实地皮存制periodic inventory system收益总括不雅点all-inclusive concept of income可变现净值法net realizable value固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable 或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount公司债券bonds payable发卖法sale method应付单据notes payable认股权stock rights固定资产补缀repairs and maintenance of fixed assets 有担保债券mortgage bonds发卖费用selling expenses应付股利dividends payable应收单据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities出产法production method废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income股本capital stock公司债券偿还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利益分配profit distribution应计费用accrued expense商标权trademarks and trade names净利润net income应付利润profit payable收益债券income bonds利息成本化capitalization of interests预付账款advance to supplier其他应收款other receivables现金cash公司债券发行corporate bond floatation应付工资wages payable实收成本paid-in capital盈余公积surplus reserves股利dividend应交税金taxes payable负商誉negative goodwill费用确实认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges当期经营不雅点current operating concept of income 存货发卖的影响effects of inventory errors折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专利权patents住房基金housing fund重置成本法replacement costing专有技术know-how专营权franchises成本公积capital reserves资产负债表balance sheet自然资源natural resources存货inventory偿债基金sinking fund持久应付款long-term payables持久投资long-term investments持久借款long-term loans持久负债long-term liability of long-term debt财政费用financing expenses拨定留存收益appropriated retained earnings尺度成本法standard costing变更成本法variable costing版权copyrights汇总原始凭证cumulative source document．汇总记账凭证核算形式bookkeeping procedure using summary vouchers工作草稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更处死correction by drawing a straight ling汇总原始凭证cumulative source document．会计凭证accounting document．会计科目表chart of accounts会计科目account title红字更处死correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book调集分配账户clearing accounts计价比照账户matching accounts记账方法bookkeeping methods记账规那么recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document．联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal 外来原始凭证source document．nbspfrom outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document．银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document．暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds便宜原始凭证internal source document．总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal对账checking对应账户corresponding accounts按期清查Periodic checking method按期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping从属账户Secondary accounts成本计算账户costing accounts财富清查physical inventory簿记bookkeeping不按期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum。
财务报表常用词汇和语句
财务报表常用词汇和语句财务报表是描述企业财务状况和业务运营情况的重要工具。
以下是一些常用的财务报表词汇和语句，帮助您更好地理解和解读财务报表。
1. 资产负债表（Balance Sheet）资产负债表是一份反映公司财务状况的报告，主要包括以下词汇和语句：- 资产（Assets）: 公司拥有的经济价值，包括现金、应收账款、固定资产等。
- 负债（Liabilities）: 公司的债务和应付款项，包括短期债务、长期债务等。
- 所有者权益（Equity）: 公司剩余所有权益，等于资产减去负债。
- 资本结构（Capital Structure）: 公司资本的组成，包括股权和债权比例。
- 流动性（Liquidity）: 公司支付债务和应付款项的能力。
利润表展示了公司在特定时期内的收入、成本和利润情况。
以下是一些常用的词汇和语句：- 收入（Revenue）: 公司销售产品或提供服务所创造的收入。
- 成本（Expenses）: 公司运营活动中产生的成本，包括人工成本、材料成本等。
- 毛利润（Gross Profit）: 收入减去直接与销售相关的成本。
- 净利润（Net Profit）: 公司在特定时期内的总利润。
- 利润率（Profit Margin）: 净利润与总收入之间的比率。
3. 现金流量表（Cash Flow Statement）现金流量表描述了公司在特定时期内现金的流入和流出情况。
以下是一些常用的词汇和语句：- 现金流入（Cash Inflow）: 公司从不同来源获取的现金，如销售收入、借贷等。
- 现金流出（Cash Outflow）: 公司支付的现金，如运营成本、还债等。
- 经营活动（Operating Activities）: 公司日常经营活动所产生的现金流量。
- 投资活动（Investing Activities）: 公司购买或出售资产所产生的现金流量。
- 筹资活动（Financing Activities）: 公司获取或偿还资本的现金流量。
四大财务报表中英文对照
四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。
这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。
下面将为您详细介绍这四大财务报表的中英文对照。
一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。
资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。
二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。
损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。
公司运营成本预算报表模板
公司运营成本预算报表模板
公司运营成本预算报表模板应该包括以下几个部分：
1. 封面页：包括公司名称、预算报表名称、编制日期等信息。
2. 目录页：列出所有预算报表的页码和标题，方便阅读者快速找到所需信息。
3. 概述页：对预算报表的内容进行简要介绍，包括主要目标和编制方法等。
4. 运营成本分类：根据公司的运营模式，将运营成本分为若干个类别，例如：人员薪酬、房租和物业费、设备维护费、差旅费、市场推广费等。
5. 明细预算：针对每个运营成本分类，列出具体的预算项目和金额，并注明编制依据和计算方法。
6. 汇总预算：将所有运营成本分类的预算金额汇总，得出公司整体的运营成本预算。
7. 附录页：列出相关的数据来源和计算公式等补充材料，以便查阅和验证预算报表的准确性。
以下是一个简单的公司运营成本预算报表模板示例：
封面页：
公司名称：XX公司
预算报表名称：2023年度运营成本预算报表
编制日期：2022年12月20日
目录页：
概述页
人员薪酬预算
房租和物业费预算
设备维护费预算
差旅费预算
市场推广费预算
其他费用预算
汇总预算
附录页
概述页：
本预算报表旨在为公司各部门制定合理的运营成本预算，以提高运营效率和市场竞争力。
本次预算编制采用了历史数据分析和市场调研等方法，以确保预算的合理性和准确性。
人员薪酬预算：
工资总额：XX元人民币（依据公司员工数量和平均工资水平计算）
奖金总额：XX元人民币（依据公司绩效评估标准和历史奖金发放情况计算）其他福利支出：XX元人民币（依据公司福利政策计算）
总计：XX元人民币（汇总以上各项）。
成本结构表模板
成本结构表模板
以下是一个简单的成本结构表的模板，您可以根据需要进行修改和扩展。
项目成本（元）占比（%）
:--: :--: :--:
材料成本
人工成本
制造费用
包装费用
运输费用
销售费用
管理费用
总成本
说明：
1. “材料成本”是生产产品所需的各种原材料的成本。
2. “人工成本”是生产过程中直接或间接涉及的人工费用。
3. “制造费用”是生产过程中发生的间接费用，如设备折旧、能源消耗等。
4. “包装费用”是为了保证产品质量和方便运输而产生的包装材料和加工费用。
5. “运输费用”是产品从生产地到销售地的运输费用。
6. “销售费用”是销售产品所需的广告、促销、展览等费用。
7. “管理费用”是企业的日常管理费用，如租金、水电费、办公用品等。
8. “总成本”是上述所有成本的总和。
财务报表英文术语
Prepaid and ddferrsd exchange profit
底他负值含计
Total other liabilities
負債合计
Total liabilities
所有者枳益
Investor's equity
资本慈颗（貨币名称及金粒〉Authorized capital）
实收资本（外币金額期末数＞
5成入固定贤产元；
6•本年支付的进口环节噸金
Not es:
1.Maierials processed on commission ;
2.Goods in consignment
3.Good hlad in our custod ;
4.Ck>ntingemt Uadilty Incurred by discounted notes recaivabla
6Jmport tas baid this year ¥;
7-Bal: Balance: B.;Y Baginning of Yfear:E^P:End of period
8_* Monetary unit and amount女Amo uni of foreign currency at end of por
产从帯信利润
Profit on sales
如其他业务利润
Add： profit from olh&r operations
营业利润
Operating profit
加！投资收益
Add： Income on investment
加：营业外枚入
Add： Non-oporatlng Income
浦：营业外支出ຫໍສະໝຸດ 4_ih企业魚责的应收奈据贴现 5一稲入囚定黄产元；
报表词汇中英文对照
資產負債表Balance Sheet現金及約當現金Cash,Cash Equivalent短期投資Marketable Security應收帳款及票據A/R & N/R其他應收款Other Receivable短期借支Loan To Other-S-T存貨Inventories預付費用及預付款Prepaid & Advance其他流動資產Other Current Assets流動資產Total Current Assets長期投資Long-term Investment土地成本Land房屋及建築成本Buildings & Constru.機器及儀器設備成本Machinery,Equipment 其他設備成本Other Equipment固定資產重估增值Reval. -Fixed Assets固定資產累計折舊Accum. Depreciation 固定資產損失準備Loss Res.-Fixed Asst在建工程及預付款Construct.-Progress固定資產Total Fixed Assets遞延資產Deferred Assets無形資產Intangible Assets什項資產Other Non-Curr.Asset其他資產Total Other Assets資產總額Total Assets短期借款Short-term Borrowing應付商業本票Bills Issued應付帳款及票據A/P & N/P應付費用Accrued Expenses預收款項Advances -Customers其他應付款Other Payable應付所得稅Accrued Income Tax一年內到期長期負債Current Of L-T Debt 其他流動負債Other Current Liab.流動負債Total Current Liab.長期負債L-T Liabilities遞延貸項Deferred Cre. Bala.應計退休金負債Accrued Pension Pay遞延所得稅Deferred Tax土地增值稅準備Res. for Land Reval.各項損失準備Other Spec. Reserve什項負債Misc. L-T Liab.其他負債及準備Total Other L-T Liab負債總額Total Liabilities普通股股本Common Stocks特別股股本Preferred Stocks預收股款Proceeds- New Issued增資準備Res.-CapitalIncrease資本公積Capital Reserve法定盈餘公積Legal Reserve特別盈餘公積Appropriated R/E未分配盈餘Unappropriated R/E長期投資評價損失Valu. Loss-L-T Inv.外幣換算調整數Adjustment For FX未認列退休金成本損益Unrecognized Pension 庫藏股票帳面值Treasury Stock股東權益總額Total Equity負債及股東權益總額Total Liab. & Equity損益表Income Statement營業收入毛額Gross Sales銷貨退回及折讓Sales Discount營業收入淨額Net Sales營業成本Cost Of Goods Sold營業毛利Gross Profit聯屬公司間未實現銷貨Unearned-RelatedSale 營業費用Operating Expenses營業費用─推銷費用Oper.Exp.-Promotion營業費用─管理費用Operating Exp.-ADM營業費用─研究發展Operatin Expense-R&D營業利益Operating Income利息收入Interest Income投資收入／股利收入Investment Income 處分投資利得Gain-Disposal Inv.投資跌價損失回轉Rev of Loss on Inv. 處分資產利得Gain-Disposal F/A存貨跌價損失回轉Rev of Loss on Invty 兌換盈益Exchange Gain其他收入Otr Non-Operate Inc.營業外收入合計Total Non-Op.Income 利息支出Interest Expenses投資損失Investment Loss處分投資損失Loss-Disposal Inv.投資跌價損失Loss on Inv Revaluat處分資產損失Loss-Disposal F/A兌換損失Exchange Loss存貨評價損失Valu. Loss on Inv.其他損失Other Non-Oper. Exp.營業外支出合計Total Non-Op. Exp.稅前淨利Pre-Tax Income所得稅費用Income Tax Expense經常利益Ordinary Income停業部門損益Discont'd Dpt. G/L 非常項目Extraordinary G/L累計影響數Cumulative Effects本期稅後淨利Net Income每股盈餘(元) Earning Per Share加權平均股本Wght. Avg. Stocks發放特別股股息Preferred Stock-Div.稅前息前淨利EBIT稅前息前折舊前淨利EBITDA常續性利益(稅後) Net Income-Exc Dispo 盈餘分配表本年度稅後純益Current Income以前年度未分配盈R/E-fm Prior Year前期損益調整Prior Adjustments提列公積Pro.Reserves-Interim公積回轉Reversal -Interim期中股利發放Interim Dividends其他調整事項Other Adjust-Interim去年期末餘額Unappr. R/E-Year End期末公積提列Legal Res.-Year End公積彌補虧損Reversal -Year End董監事酬勞Director Bonus員工紅利－現金Emply's Bonus -Cash員工紅利－紅利轉增資Emply's Bonus -Stock 普通股－現金股利Cash Div.-Common Shr普通股－股票股利Stock Div.-Common Sh特別股－現金股利Cash Divi.-Preferred特別股－股票股利Stock Div.-Preferred本期分配後未分配盈餘R/E to Next Year普通股每股現金股利Cash Div. Per Share每股股票股利－股票Stock Div-Ern P/S每股股票股利－公積Stock Div-Cpl P/S去年資本公積轉增資Stock Div-Cpl Reserv現金流量表稅後淨利Net Income不動用現金之非常損益Non-Cash Extra.Item折舊Depreciation攤提Amortization投資收益－權益法L-T Inv. Equity Inc.投資損失－權益法L-T Inv. Equity Loss現金股利收入權益法Cash Div.-L.T Invest短期投資處分損(益)S-T Inv. Disp. Loss固定資產處分損(益)FA Disposal Loss長期投資處分損(益)L-T Inv. Disp. Loss準備提列(迴轉) Prov(Rever.) Reserve應收帳款(增)減Dec(Inc)-A/R存貨(增)減Dec(Inc)-Inventory應付帳款增(減) Inc(Dec)-A/P其他調整項─營業Other Adjust-Op.Act.來自營運之現金流量Cash Flow-Operating 短期投資出售(新購)Sale(Purch.)S-T Inv.出售長期投資價款Sale of L-T Inv.長期投資(新增) (Purchase) L-T Inv.處分固定資產價款Sale of Fix Asset固定資產(購置) (Purchase) of FA購併他公司支付現金Cash Paid For Mergin 其他調整項─投資Other Adjust-InvAct.投資活動之現金流量Cash Flow-Investment 現金增資Proceed fm New Issue支付現金股利Dividend Paid支付董監員工紅利Dir.&Emp.Bonus Paid短期借款新增(償還)Inc(Dec)-S-T Debt長期借款新增(償還)Inc(Dec) L-T Debt發行公司債Bonds Issued償還公司債Bonds Redeemed庫藏股票減(增) Dec(Inc)-Treasure St其他調整項─理財Other Adjust-Finance理財活動之現金流量Cash Flow-Financing 匯率影響數Exchange Influence本期產生現金流量Change in Cash Flow期初現金及約當現金Cash Equiv.-Beg購併公司之現金餘額Remainders From Merg 期末現金及約當現金Cash Equiv.-End本期支付利息Interest Paid本期支付所得稅Income Tax Paid補充項目短期投資－權益証券S-T Inv.-Equity Secu短期投資－備抵跌價Loss All.- S-T Inv備抵呆帳－應收帳款Bad Debt All.-AR,NR 應收票據貼現N/R Discounted分期付款銷貨遞延利息Defer-Install. Sale其他應收款備抵呆帳Bad Debt All.-Other存貨--原料及物料Raw Materials,Supply存貨--半成品及在製品Work in Process存貨--商品及製成品Finished Goods其他存貨─在途存貨Other Inventories存貨備抵跌價損失Allow.-Invent. Valu.存貨差異分攤Var. Allocation存貨－土地Inventory - Land存貨－在建房屋Inventory-Construct.存貨－成屋待售Inventory - Building長投–股票及基金L-T Inv-Equity Secur長投–債券L-T Inv-Fixed Income長投–償債基金L-T Inv-Fund長投–土地及其他L-T Inv-Real Estate長期投資備抵損失Loss All.-L-T Inv.長期投資外幣換算調整L-T Inv-FX Adjust.重估增值－房屋及建築Reval-Building重估增值－機器設備Reval-Equipmen重估增值－其他設備Reval-Other FA重估增值－土地Reval-Land累計折舊－房屋及建築Acc. Depr.-Building 累計折舊－機器設備Acc. Depr.-Equip.累計折舊－其他設備Acc. Depr.-Other FA資本化之利息支出Capitalized Interest什項資產－長期借支L-T Loan To Others什項資產－閒置資產Other Misc. Inv.催收款毛額Receivable-Overdue.G催收款－備抵呆帳Bad Debt All.Overdue催收款淨額Receivable - Overdue質押定存－短期投資Pledged Deposit S-T質押定存－其他流動資Pledged Deposit OCA 質押定存－長期投資DepositedPledged-L-T 質押定存－其他資產PledgedDeposit-O-NCA短期借款－非金融機構Borrow Fm Non-Finan. 長期負債－長期借款Long-term Borrowings 長期負債－公司債Bonds & C.B.長期負債－應付租賃Installment Payable長期負債－非金融機關Other L-T Borrowing 長期負債－應付關稅款Other L-T Tariff長期負債還款─次一年LT Debt Pay-Next YR 長期負債還款─次二年LT Debt-Pay Next 2YR 長期負債償還─次三年LT Debt Pay-Next 3YR 長期負債償還─次四年LT Debt Pay-Next 4YR 長期負債償還─次五年LT Debt Pay-Next 5YR 長期負債償還─次六年LT Debt Pay-Next 6YR 長期負債償還─次七年LT Debt Pay-Next 7YR 長期負債償還─次八年LT Debt Pay-Next 8YR 長期負債償還─次九年LT Debt Pay-Next 9YR 長期負債償還─十年上LT Debt P-After 10Y股票溢價公積Reserve-Paid In資產增值公積Reserve-Revalat. FA處分資產收益公積Reserv-Disp.FA.Gain長期投資資本公積Reserve-L-T Inv.捐贈收入公積Reserve-Donation庫藏股交易公積Reserve-Teasury Stk其他資本公積Reserve-Other關係人交易銷貨加工收入－關係人Sales-Related Party進貨外包加工－關係人Purchases fm Related 費用業外支出－關係人Expense,Cost-Related 應收帳款票據－關係人A/R & N/R-Related應付帳款票據－關係人A/P & N/P-Related應收關係人借支Loan To Rel-Party應付關係人融資Loan fm Related Par.財產交易利益－關係人Disp.Gain -Rel-Party 財產交易損失－關係人Disp.Loss -Rel-Party 利息收入－關係人Int.Rev.-Rel-Party利息支出－關係人Interest Exp.-Relate營業外收入－關係人Non-Op.Inc-Rel-Party 保証之或有負債Contingent Liab.工程履約背書保証Guarante Deposit-CPC退休金項目折現率Discount Rate退休基金資產報酬率Pension Plan Return薪資水準增加率Salary Growth Rate平均剩餘服務年限Remain. Serv. Period退休金提撥率Funding Policy-Fund.服務成本Service Cost利息成本Interest Cost退休基金資產預期報酬Project Retu.On Plan 未認過渡給付義務攤銷Amortization-Oblig. 淨退休金成本NetPeriod Pension既得給付義務Vested Benef. Oblig.非既得給付義務Non-Vested Benef.Ob.累積給付義務Acc. Benef. Oblig.未來薪資增加之影響數Add. Benef.-Future預計給付義務Pojected Benefit Ob.退休基金資產之公平價Fair Value-Pension提撥狀況Funded Status未認列過渡性淨給付義 Transit. 未認列前期服務成本Unrecog.Prior Cost未認列退休金損益Unrecognized G/L補列之應計退休金負債Adj. to Min.Liab.應計退休金負債－流動Accr.PensionCost-Cur 補充項目遞延所得稅資產－非流Defr. Tax Asst.-NCur 遞延所得稅資產－流動Defr. Tax Asst.-Curr 遞延所得稅負債－流動Defr. Tax Liab.-Cur 遞延所得稅負債－非流Defr. Tax Liab.-NCur扣抵稅額餘額日Date of Tax1稅額扣抵比率Tax1%股東可扣抵稅額Tax Credit所得稅費用－當期Tax Exp.-Current所得稅費用－遞延Tax Exp.-Deferred營業成本明細原物料耗用Raw Materials Cost直接人工Labor Cost製造費用Factory Overhead本期投入製造成本Total Manu. Cost期初在製品Work in Process-Begi期末在製品Work in Process-End其他調整項Trans. To/From Other購入半成品Semi-goods Purchased製成品成本合計Total Product Costs期初製成品／商品Finished Goods-Begin 本期進貨Merchandise Purchase期末製成品／商品Finished Good-ending 貨物稅Excise,Commodity Tax包裝費Packing運費Freight Expense其他營業成本Other Misc. Costs其他調整（轉列分攤）Cost Variation & Adj 營業成本合計Total Cost Of Sales營業費用明細薪資支出Labor Costs - SG&A租金Rent - SG&A廣告費Advertising Expenses稅捐Miscellaneous Taxes折舊／攤提Depreciation - SG&A研究發展費R&D Costs-SG&A權利金及技術Patent Royalty-SG&A呆帳Bad Debts銷貨佣金Sales Commission包裝Packing - SG&A運費及出口費用Freight & Export其他營業費用Other SG&A Expenses貨物裞－SG&A Commodity - SG&A營業費用合計Total SG&A Expenses製造費用明細間接材料（製）Indirect Material-OH間接人工（製）Indirect Labor - OH加工費（製）Subcontractor-OH水電動力費（製）Power,Fuel&Water-OH 包裝費（製）Packing -OH維修費（製）Repair & Maintenance折舊／攤提（製）Depreciation-SG&A租金支出（製）Rent-OH稅捐（製）Misc. Duties- SG&A權利金技術報酬金(製)Patent Royalties-OH 研究發展費用（製）R&D Cost- Overhead 存貨跌價損失（製）Loss-Inventory Valu. 其他製造費用Other Misc. Overhead港口裝卸費（製）Load & Unload-OH運費（製）Distribution Cost-OH廣告費（製）Advertising Expenses佣金支出（製）Commission-shipping製造費用合計Total Factory OH比率表資產報酬率(C)% Return On Assets-C資產報酬率(A)% Return on Assets-A %資產報酬率(B)% Return on Assets-B %淨值報酬率─稅後Return on Equity%-A淨值報酬率─常續利益Return on Equity%-B營業毛利率Gross Margin %營業利益率Operating Income %稅前淨利率Pre-Tax Income %稅後淨利率Net Income %業外收支率Net Non-op.Inc./Rev.淨值報酬率-C Return on Equity%-C總資產報酬率Return on Assets-C%淨值報酬率－稅前Return on Equity% -C 常續性利益率(稅後) Net Income%-Exc Disp 員工人數Numbers of Employee營業費用率Operating Exp. %用人費用率Employee Fee %研究發展費用率R&D %呆帳費用率Bad Debt /Revenue現金流量比率CFO /CL %有息負債利率Int.Exp./Debt有效稅率Effective Tax Rate每股盈餘EPS每股淨值(B) BPS(B)每股淨值(A) BPS(A)每股淨值(C) BPS(C)常續性EPS EPS-Net Income每股現金流量PS-Cashflow每股營業額(元) PS-Sales每股營業利益(元) PS-Operating Income每股稅前淨利(元) PS-Pre_Tax Income營收成長率YOY%-Sales營業毛利成長率%Gross Margin Grwoth營業利益成長率YOY%-Oper.Income稅前淨利成長率YOY%-Pre-Tax Income稅後淨利成長率YOY%-Net Income經常淨利成長率YOY%-Ordin.Income經常淨利成長率YOY%-Recurring Inc.總資產成長率YOY%-Total Assets淨值成長率YOY%-Total Equity固定資產成長率YOY%-Fixed Assets總資產報酬成長率YOY%-Return on TA內部保留比率Retention Ratio營收變動率QOQ%-Sales營業利益變動率QOQ%-Operating Inc.稅後淨利變動率QOQ%-Net Income營收達成率Revenue Completion %營業利益達成率Op.Inc. Completion%稅前淨利達成率EBT Completion%淨利達成率％NI Completion%稅後常續性利益成長率Net Income Gth% 現金流量允當％C/F Adequacy Ratio現金再投資％Cash Reinvest %流動比率Current %速動比率Acid Test利息支出率Interest Exp. %總負債/總淨值比D/E Ratio負債比率Liabilities %淨值/總資產Equity/TA %長期資金適合率(A) (L-T Liab.+SE)/FA %借款依存度Debt/Eqity %或有負債比率Contingent Liab %利息保障倍數Times Interest Earne營業利益／實收資本比Oper.Income/Capital 稅前純益/實收資本PreTax Incom/Capital TCRI 信用評等TCRI存貨及應收帳款／淨值Inv.&A-R /Equity總資產週轉率(次) Total Asset Turnover應收帳款週轉率(次) A/R&N/R Turnover平均收帳天數Days-A/R Turnover存貨週轉率(次) Inventory Turnover平均售貨天數Days-Inventory Turn.固定資產週轉率(次) Fixed Asset Turnover 淨值週轉率(次) Equity Turnover應付帳款付現天數Days-A/P Turnover淨營業週期(日) Net Operating Cycle營運槓桿度Degree of Op. Lever.財務槓桿度Degree of Fin. Lever每人營收Sales Per Employee每人營業利益Operation Inc./Emply每人配備率Fixed Assets/Emply當季季底PER PER當季季底PBR PBR现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise)会外年通03表编制单位：Name of enterprise: 单位：元项目 ITEMS 行次金额一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2收到的税费返还 Refund of tax and levies 3收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4现金流入小计 Sub-total of cash inflows 5购买商品、接受劳务支付的现金 Cash paid for goods and services 6支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7支付的各项税费 Payments of all types of taxes 8支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9现金流出小计 Sub-total of cash outflows 10经营活动产生的现金流量净额 Net cash flows from operating activities 11二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12收回投资所收到的现金 Cash received from disposal of investments 13取得投资收益所收到的现金 Cash received from returns on investments 14处置固定资产、无形资产和其他长期资产所收回的现金净额 NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15 收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16 现金流入小计 Sub-total of cash inflows 17购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18投资所支付的现金 Cash paid to acquire investments 19支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20现金流出小计 Sub-total of cash outflows 21投资活动产生的现金流量净额 Net cash flows from investing activities 22三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23吸收投资所收到的现金 Cash received from capital contribution 24借款所收到的现金 Cash received from borrowings 25收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26 现金流入小计 Sub-total of cash inflows 27偿还债务所支付的现金 Cash repayments of amounts borrowed 28分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30 现金流出小计 Sub-total of cash outflows 31筹资活动产生的现金流量净额 Net cash flows from financing activities 32四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIV ALENTS 34（续表）现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise)会外年通03表编制单位：Name of enterprise: 单位：元补充资料351.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36净利润 Net profit 37加：*少数股东权益 Add:Minority interest 38减：未确认的投资损失 Less:Uncertained investment loss 39加：计提的资产损失准备 Add rovision for asset impairment 40固定资产折旧 Depreciation of fixed assets 41无形资产摊销 Amortisation of intangible assets 42长期待摊费用摊销 Amortisation of long-term prepaid expenses 43待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45 处置固定资产、无形资产和其他长期资产的损失(减：收益) LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets'DeductGains 46固定资产报废损失 Losses on disposal of fixed assets 47财务费用 Financial expenses 48投资损失(减：收益) Losses arising from investments(deduct:gains) 49递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50存货的减少(减：增加) Decrease in inventories(deduct:increase) 51经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52 经营性应付项目的增加(减：减少) Increare in operating payables(deduct:decrease) 53其他 Others 54经营活动产生的现金流量净额 Net cash flows from operating activities 552.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve cash receipts and payment 56债务转为资本 Conversion of debt into captical 57一年内到期的可转换公司债券 ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58融资租入固定资产 Fixed assets acquired under finance leases 59其他 Other 6061623.现金及现金等价物净增加情况： Net increase/(decrease) in cash and cash equivalents 63现金的期末余额 Cash at end of year 64减：现金的期初余额 Less: Cash at beginning of year 65加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents 68。
四大财务报表中英文对照
四大财务报表中英文对照《四大财务报表 Financial Statements》财务报表是反映企业财务活动及财务状况的重要工具，通常包括资产负债表、利润表、现金流量表和股东权益变动表。
四大财务报表在中文和英文中有如下对照：1. 资产负债表（Balance Sheet）资产负债表是一张表格，用来呈现企业在特定日期的资产、负债和股东权益的情况。
资产负债表的结构如下：资产 = 负债 + 股东权益Assets = Liabilities + Equity2. 利润表（Income Statement）利润表是用来展示企业在特定期间内的收入、成本和利润情况。
利润表主要包括营业收入、营业成本、营业利润和净利润等项目。
利润表的结构如下：营业收入 - 营业成本 = 营业利润Operating Revenue - Operating Expenses = Operating Income3. 现金流量表（Cash Flow Statement）现金流量表是用来汇总企业特定期间内的现金流入和现金流出情况，以及现金的净增加或净减少情况。
现金流量表主要包括经营活动、投资活动和筹资活动产生的现金流量情况。
现金流量表的结构如下：经营活动 + 投资活动 + 筹资活动 = 现金净增加Operating Activities + Investing Activities + Financing Activities = Net Cash Increase4. 股东权益变动表（Statement of Changes in Equity）股东权益变动表是用来展示企业在特定期间内股东权益的变动情况，包括股本、资本公积、留存收益等项目的增减情况。
股东权益变动表的结构如下：期初股东权益 + 净利润 - 分红 = 期末股东权益Beginning Equity + Net Income - Dividends = Ending Equity以上是四大财务报表中文和英文对照的介绍，这些财务报表对于企业及投资者来说非常重要，能够全面展现企业的财务状况和经营业绩。
利润表中英文对照
利润表中英文对照
利润表是公司财务报表的一部分，用于展示公司在特定时期内的盈利能力。
下面是利润表的中英文对照：
利润表 - Income Statement
收入 - Revenue
销售收入 - Sales Revenue
其他收入 - Other Revenue
总收入 - Total Revenue
成本 - Costs
销售成本 - Cost of Goods Sold
营业费用 - Operating Expenses
管理费用 - Administrative Expenses
财务费用 - Financial Expenses
总成本 - Total Costs
毛利润 - Gross Profit
营业利润 - Operating Profit
税前利润 - Profit Before Tax
净利润 - Net Profit
所得税费用 - Income Tax Expense
净利润 - Net Profit
每股收益 - Earnings Per Share (EPS)
以上是利润表中常见的项目和对应的中英文对照。
利润表的目
的是向投资者、股东和其他利益相关方展示公司在特定时期内的盈利情况，以便他们能够评估公司的财务状况和经营业绩。
(财务会计)关于会计英文
所属分类：总目录 >> 经济·贸易 >> 财经Ｔ字形帐T-account安家费household allowance按件计酬piecework wage按劳计酬piecework wage按值ad valorem [in proportion to the value] 半变动成本semivariable cost半固定成本semifixed cost半年度semi-annual半年决算half-yearly closing半薪half-pay半制品semi-processed goods办公费office expense包工工资wages for piecework （计件工资）保管寄存品safe-deposit inventory保管人custodian保险帐户underwriting account保证人guarantor报表statement报销to report one's expenses备查簿memorandum book会计 (2)所属分类：总目录 >> 经济·贸易 >> 财经备查帐memorandum account备抵坏帐reserve for bad debts被剔除be disallowed本金principal本年纯益net profit for the current year本年度current fiscal year本期损益profit & loss for this period本月合计total for this month逼债to dun; to demand payment of a debt比较表comparative statement边际成本marginal cost边际贡献marginal contribution编报表to prepare a statement编制预算budget making; preparing a budget 变产损失loss on realization of assets变动成本variable cost标价bid price标准成本standard cost拨定材料appropriated material拨款appropriation; appropriation money所属分类：总目录 >> 经济·贸易 >> 财经补偿reimbursement补助金grants-in-aid不动产real estate; immovable property不敷用inadequacy不敷预算垫款deficiency advance; budgetary deficiency advance 不活动帐inactive account; dormant account不请假奖金bonus for not taking a leave of absence不适用的obsolete簿记bookkeeping簿记员bookkeeper材料分类帐supplies ledger材料管理费material handling expenses材料盘存material inventory财产分类帐property ledger财产价值增减表schedule of increase & decrease in property value 财产目录inventory财产帐property account财务报告financial report; financial statement财务收益financial income财务帐目financial accounts会计 (4)所属分类：总目录 >> 经济·贸易 >> 财经残料价值junk value仓耗shrinkage仓库warehouse差额balance拆毁demolition产量capacity偿债基金收益income from sinking fund超出预算to exceed the budget成本cost; basic cost成本分类帐cost ledger成本会计cost accounting成本计算表cost statement承前页brought forward [b/f]承受押品to take over securities承销清单consignment list承销人consignee赤字minus figure [be in the red]冲帐to reverse an entry筹备费organization expenses出借人lender所属分类：总目录 >> 经济·贸易 >> 财经出口押汇outward documentary bills出纳cashier除股息ex dividend; exemption from dividend除息票ex coupon传票编号voucher serial number纯收益net income; net profit从价ad valorem [in proportion to the value]从属附表auxiliary schedule催收帐款receivables on call催债to dun; to demand payment of a debt存出保证金guarantee deposits & margins paid存放同业due from banks存货簿stock book存货跌价损失loss from reduced price of stock存货目录inventory list存积stockpile存款deposit存料卡bin card存入保证金guarantee deposits & margins received 大量生产mass production会计 (6)所属分类：总目录 >> 经济·贸易 >> 财经代收款agent receipt代替品substitute代用传票substitute voucher贷差credit balance贷方credit side贷记[Cr.] credit贷金loan贷款资金loan fund待遇不平unfair treatment待遇菲薄meager treatment待遇优厚good treatment单式簿记single-entry bookkeeping单位成本unit cost单位会计unit accounting当票pawn ticket档案管理人archivist到期负债matured liabilities到息日due date登记簿register登帐to enter account; to post account所属分类：总目录 >> 经济·贸易 >> 财经抵销setoff; to cancel抵押证券collateral securities底价bottom price; lowest price底薪base pay地产收益estate income; landed property income 地方费local expenditure递延贷项目deferred credit item递延费用deferred expense递延资产deferred asset垫款cash advance电子表格trial balance跌价depreciation定额零用金imprest cash; imprest fund董事长费director's fee; president's fee动产moveables; personal estate冻结资产frozen assets冻结资金blocked fund独资sole proprietorship; single ownership短期债券short-term bond对销帐户contra account; offset account会计 (8)所属分类：总目录 >> 经济·贸易 >> 财经对帐单statement of account多栏式columnar system额外津贴extra allowance额外收入extraneous income额外支出extraneous expense额外饷extraneous salaries [for military]二级单位secondary unit发料materials issued法定公积legal reserve法定免税额statutory tax-free allowance房地产land & building property; real estate房屋设备building equipment房租津贴housing subsidy非常收入extraordinary income非常支出extraordinary expenses非税收入non-taxable income飞行加给flight subsidy废料scrap; scrap material费用项目expense item费用帐户expense account所属分类：总目录 >> 经济·贸易 >> 财经分步成本process cost分公司往来branch office account分栏分类帐tabulated ledger; special columnar journal 分栏日记帐columnar journal分类classification分类帐ledger分类帐户ledger account分录to record; to journalize分配allocation分批成本job order cost分期偿还amortization; amortisation分期注销费用amortization; amortisation分摊成本apportioned cost分预算sub-budget辅帐簿auxiliary account book辅助分类帐subsidiary ledger辅助帐auxiliary account复利compound interest复式簿记double-entry bookkeeping复杂交易complex terms会计 (10)所属分类：总目录 >> 经济·贸易 >> 财经负担obligation负债及净值liabilities & net worth负债总额total liabilities附表supporting statement附加费用additional expense附属单位会计subsidiary unit accounting附属机关subsidiary agency附息票cum coupon附则bylaw改建准备费property improvement revenue概算budget estimate高利贷usury各项费用general expenses各项准备reserves工厂factory工厂会计factory accounting工厂设备factory equipment工厂维护费factory maintenance expense工时日报daily time report工业会计industrial accounting所属分类：总目录 >> 经济·贸易 >> 财经工资表wage sheet; payroll工资单wage sheet; payroll工作底稿work sheet工作日报daily work report公定利率bank rate公费official expenses公积金surplus公开帐户open account公库透支treasury overdraft公款public funds公用经费public expenditure购货退出purchase returns购货退出簿purchase returns book购销表statement of sales & purchase购置费purchase expense估计存货estimated inventory估价单appraisal; estimate; quotation股东分类帐stockholder ledger股利dividend固定成本fixed cost会计 (12)所属分类：总目录 >> 经济·贸易 >> 财经固定负债fixed liabilities固定证券fixed securities固定资产fixed assets管理费用administrative expense广告费advertising expense归款repayment贵方受益余额balance in your favour滚存现金accumulated cash国家预算national budget国库法national treasury laws过期overdue过帐to enter account; to post account过帐根据basis of posting核定预算final budget; authorized budget 核对清单to verify a statement核对帐户to check the accounts合并计算表consolidated statement合股会计partnership accounting合股契约partnership agreement合伙partnership所属分类：总目录 >> 经济·贸易 >> 财经横列to arrange horizontally红利bonus后购先售法[LIFO] last in first out后进先出法[LIFO] last in first out坏料spoiled material; damaged material 坏帐bad debt坏帐损失loss from bad debt换新replacement; trade-in会计accounting会计程序accounting procedure会计处长accounting department manager 会计法law of accounting会计规程accounting regulation会计科目account title; account item会计年度accounting year; fiscal year会计期间accounting period; fiscal period 会计师chartered accountant会计学accounting会计用语accounting terminology会计员accountant会计 (14)所属分类：总目录 >> 经济·贸易 >> 财经会计制度accounting system会头originator of a loan association会友member of a loan association会员member of a loan association汇划帐remittance account汇总表summary statement婚丧补助marriage & death subsidy混合基础mixed basis混合交易complex terms活动编号flexible code伙食meals; mess基金fund机器设备machine equipment集体收益collective revenue集体投资pool; to pool寄销簿consignment book计口授粮to issue food on ration记帐单位tally记帐凭证用物tally记帐员ledger clerk所属分类：总目录 >> 经济·贸易 >> 财经继续经营continuing operation家具装修furniture & fixtures加工成本conversion cost加工费processing charges; handling charges加工工资overtime wages; overtime earnings加薪pay raise假预算estimated budget间接材料indirect materials间接人工indirect labor兼薪plural salaries [income from more than one job]减低工资to lower wages减价mark-down奖金monetary award交际费entertainment expense交替成本alternative cost交通费transportation expenses缴款通知payment notice教育补助费education subsidy; children's education subsidy 结平account balance结数footing; total会计 (16)所属分类：总目录 >> 经济·贸易 >> 财经结算footing; total结帐to close the account结帐分录closing entries结帐日closing date; the end of accounting period结转to carry forward; to carry over解款单cash remittance note借差debit balance借贷法则the principles of debit & credit借贷金loan借贷转结carrying the debit or credit balance借方debit side借户borrower借据certificate of indebtedness津贴subsidy紧急救济金emergency relief fund紧缩政策tight fiscal policy; deflated fiscal policy进货簿purchase book进货分类帐purchase ledger进口押汇inward documentary bills进销帐trading accounts所属分类：总目录 >> 经济·贸易 >> 财经经常部门ordinary part经常费routine expenditure经费剩余residual fund净差额net balance净价net price净损net loss净支额net payment净重net weight救济金alms; charity旧欠帐past due眷属津贴dependents' livelihood subsidy决算final statement决算表final statement决算法final financial statement决算书final report军费military expenditure开办费organization expenses开支expenses科目编号account code; account number科目符号account item symbol会计 (18)所属分类：总目录 >> 经济·贸易 >> 财经可靠帐reliable account客户帐customer's account; customer's accounts 空行blank line空页blank page扣除to subtract; to deduct扣工资to deduct wages扣借支to deduct a loan库存表cash statement库存现金cash on hand扩充准备reserve for expansion赖债repudiation of a debt劳工成本labor cost累积表accumulation schedule累积盈余accumulated surplus累计现金accumulated cash历年制calendar year system利息interest利息收入interest earnings利息帐户interest account利益profit; income所属分类：总目录 >> 经济·贸易 >> 财经利益分配profit-sharing联产品joint product联产式co-production联营pool; to pool连前累计accumulated total列单to itemize临时部门non-recurrent part临时经费non-recurrent expenditure; extraordinary expenditure 临时收据interim receipt临时预算temporary budget; provisional budget临时帐户suspense account; temporary account零数fractional amount零用金petty cash领料单materials receipt流动负债current liabilities流动资产current assets流水帐journal account流用to divert for other use旅费traveling expenses论次计to calculate by number of times会计 (20)所属分类：总目录 >> 经济·贸易 >> 财经论件计to calculate by number of pieces论日计to calculate by the day论时计to calculate by time毛利gross profit; profit interest毛损gross loss冒险贷款risk loan每日出差费per diem [daily subsidy]每日对帐单daily statement of account米代金rice commutation面值face value明细分类帐subsidiary ledger明细帐科目subsidiary account items名册roster抹去帐项to strike off an entry匿存to conceal年报annual report年度决算annual closing年终结算表annual balance sheet年资加俸bonus for long years of service盘点存货to inventory; stocktaking所属分类：总目录 >> 经济·贸易 >> 财经盘损loss on inventory盘盈profit on inventory赔偿要求claim配件spare parts票据簿note-book平均单位成本average unit cost平均收益average revenue凭证evidence普通日记簿general journal期初存货beginning inventory; opening inventory 期末存货final inventory其它收入other income其它支出other expenses起息日value date前期损益profit & loss for the prior period遣散费severance pay清算帐户协议liquidation account agreement请购to request the purchase权益equity权责基础accrual basis会计 (22)所属分类：总目录 >> 经济·贸易 >> 财经全勤奖金bonus for not taking a leave of absence 人名帐户personal account日报daily report日记簿journal日历年度calendar year日息daily interest融通资金accommodation of money三级单位tertiary unit三联单three-part form膳宿费board & lodging fee伤残加给casualty payment; casualty subsidy商品盘存merchandise inventory商品帐户merchandise account上年度last fiscal year上期结余old balance赊购to purchase on credit; to charge on credit赊销to sell on credit赊帐on credit生产成本cost of production生产力production power所属分类：总目录 >> 经济·贸易 >> 财经生产线production line生活补助living subsidy生活费living expenses生育补助birth subsidy剩余价值residual value施行细则details for execution of plan十进法decimal numeration十进制decimal system食物代金foodstuffs commutation食物津贴food subsidy蚀本depreciation of capital实地盘存physical inventory实地盘点physical inventory实际成本actual cost实际折旧actual depreciation实际资本actual capital实帐real account实帐户real account实质经费real expenditure使用年限service life会计 (24)所属分类：总目录 >> 经济·贸易 >> 财经使用寿命service life市价market price收据receipt收料报告report of materials received收入profit; income收入传票revenue voucher收入项目revenue item收帐佣金commission for collection收支expenses and receipts收支对照表statement of revenue & expenditures 收支相抵expenses and receipts in balance双薪double pay水电费water & electricity fees税款taxes四舍五入to round off a decimal岁出annual expenditures岁出保留数appropriation reserve岁出应付款annual payable expenditures岁定经费annual appropriation岁入annual revenue所属分类：总目录 >> 经济·贸易 >> 财经岁入分配数annual revenue allotment岁入纳库数annual revenue paid into the treasury岁入应收款annual receivable revenue岁入预算数annual revenue budget损坏spoilage损益profit & loss损益表profit & loss statement; income statement损益计算书profit & loss statement; income statement 损益帐profit and loss account摊付installment摊派费用apportioned expense逃债to default on a loan; to flee from a creditor特别公积special reserve特别帐户special account特赋special revenue tax特殊部门extraordinary part特支费extraneous charges特种基金special fund剔除to eliminate提高工资to raise wages会计 (26)所属分类：总目录 >> 经济·贸易 >> 财经提炼费用expenses for refining替换成本alternative cost贴现及买汇bills discounted and remittance bought停业损失loss from work stoppage统收统支uniform receipts & disbursement method统一科目uniform accounts classification统制帐controlling account投资investment透支帐目overdrawn account; overdraft退货to return merchandise; to refund退货费用refunded freight退货及折让簿refund & allowance book退款reimbursement退料returned materials; rejected materials退料报告returned materials report往来帐户current accounts往帐nostro account危险勤务加给extra pay for hazardous duty维持费maintenance & operation expense未拨分配数unalloted appropriation所属分类：总目录 >> 经济·贸易 >> 财经未偿贷款outstanding account未达余额outstanding balance未达帐outstanding entry未动用资金unused fund未分配利益undistributed profit未分配盈余undistributed surplus未付债务outstanding debt未清帐款outstanding account未收代收款collections receivable for customers文具印刷printing & stationery我方受益余额balance in our favour无利息no interest无数字nil [bank account empty]无息债务passive debt; non-interest loan无形资本intangible capital无形资产intangible assets物料supplies下年度next fiscal year先购先售法[FIFO] first in first out先进先出法[FIFO] first in first out会计 (28)所属分类：总目录 >> 经济·贸易 >> 财经现购cash purchase现金出纳表statement of cash receipts & disbursements 现金交易cash terms现金日记簿cash record; cash book现金收入日记簿cash receipt record现金帐簿cash record; cash book现金帐户cash account现金支出日记簿cash payment record现销cash sale限价price ceiling相互抵销mutual nullification; mutual offset相互取消mutual nullification; mutual offset销货簿sales book销货日记簿sales journal销货收入sales revenue; sales profit销货收益sales revenue; sales profit销货折让sales allowance消耗to consume小结sub-total; sub-footing小数decimal所属分类：总目录 >> 经济·贸易 >> 财经小数点decimal point小数字decimal place小押petty pawnbroker协议年度agreement year薪工分析表payroll analysis sheet薪工总汇表payroll summary sheet薪级wage bracket薪金salaries & allowances薪饷袋pay envelope行销成本cost of marketing行政事务费administrative expense修理设备equipment for repairs虚报购价，从中揩油to blow up the price of a purchase in order to make profit 虚递延借项fallacious deferred charge虚构资本fictitious capital虚抬利益inflated profit; overstated profit虚帐nominal account虚帐户nominal account续次页carried forward [=C/F]宣传费publicity expenses会计 (30)所属分类：总目录 >> 经济·贸易 >> 财经旬报ten-day report押金deposit押物人pawner; pawnor延期偿付moratorium [by government order]延滞利息to default on interest养老金准备annuity reserve业务费用functional expense一般会计general accounting一般日记簿general journal一般原理原则general principles and conditions一级单位primary unit医药补助medical subsidy遗族救济金pension for surviving dependents已分配成本applied cost已分配费用applied expense以前年度previous fiscal years意外损坏accidental damage银行利率bank rate隐名合伙anonymous partner应付抵押款mortgage payable所属分类：总目录 >> 经济·贸易 >> 财经应付票据notes payable应付未付帐accounts payable应付帐款accounts payable应急费emergency expenses应计收益accrued income应纳国库款payable to the national treasury应收款明细帐accounts receivable ledger应收票据notes receivable应收未收帐accounts receivable; overdue receivable应收帐款accounts receivable; overdue receivable营业报告business report营业费用operating expense营业收益operating profit营业外费用non-operating expense; extra-operating expense 营业外收入non-operating income; extra-operating income 盈亏拨补appropriation of profit & loss佣金收入commission income永久性资产permanent assets永续盘存book inventory; continual inventory用具implements会计 (32)所属分类：总目录 >> 经济·贸易 >> 财经用料单bill for materials used用品supplies用品盘存inventory of supplies用人费personnel expenditure用物费material expenditure邮电费postage; telephone & telegram fees有形资本tangible capital余额balance余额式residual balance form预付款advance charge; advance payment预计成本estimated cost预领经费advance funds预算不敷法案budgetary deficiency bill预算草案budget plan; budget draft预算赤字budget deficit预算法budget law预算科目budgetary item预算年度budget year预算审议budget examination预支薪金salary in advance; prepaid salary所属分类：总目录 >> 经济·贸易 >> 财经原料raw materials原料成本material cost原料分类帐raw materials ledger原始成本original cost原始单据original document; original bill原始帐簿original account book员工福利employee benefits员工借支advance to employees月报monthly report月份分配数monthly allotment月计表monthly balance sheet月结monthly closing运输费shipping cost运送契约shipping contract运用帐户to operate an account杂项支出miscellaneous expense再分配成本redistributed cost再加工成本reprocessing cost再生产reproduction在制品semi-processed goods会计 (34)所属分类：总目录 >> 经济·贸易 >> 财经暂付款temporary payment暂记帐suspense account; temporary account 造册to compile a register增建准备additional building reserve增值increase of value轧差to offset balance轧平头寸to cover position轧平帐户to balance an account债权claim债权人creditor; debtee债券溢价premium on bonds债券折价discount on bonds债务debt债务人debtor债主creditor; debtee涨价mark-up帐户account帐户名称account title; account item帐面价值book value帐面盘存book inventory; continual inventory所属分类：总目录 >> 经济·贸易 >> 财经折耗depletion折价discount折旧depreciation折旧额depreciation allowance折旧率depreciation rate整数integer正常折旧normal depreciation正式收据official receipt政府赤字government deficit政府会计governmental accounting政府机关government bodies政府支出government expenditure证券securities支出传票payment voucher; disbursement voucher 支出凭单payment voucher; disbursement voucher 支付命令pay warrant支票簿check book; cheque book职工保险金employee insurance fund职工储蓄金employee savings fund职工福利金employee welfare fund会计 (36)所属分类：总目录 >> 经济·贸易 >> 财经职工恤养金employee pension fund直接成本direct cost直接人工direct labor指挥官津贴commanding officer's subsidy置装费clothing allowance制成零件分类帐finished parts ledger制成品finished products; finished goods制成品分类帐finished products ledger制成品盘存finished product inventory制造费manufacturing expense制造费分类帐manufacturing expense ledger制造会计manufacturing accounting制造中成品goods being manufactured质押hypothecation中人middle man重置成本replacement cost重置准备replacement reserve主计长comptroller主计法规accounting & statistical statutes主计人员accountants & statisticians所属分类：总目录 >> 经济·贸易 >> 财经主计主任chief comptroller主要成本prime cost主要附表main schedule主要帐簿main account book助理会计accounting assistant专户存款special deposits account转换帐conversion account转移经费transfer expenditure转移支出transfer expenditure转帐to transfer; transferring转帐传票transfer voucher; transfer slip转帐通知单account transfer memo装配成本assembly cost装配分类帐assembly ledger追加减预算to reapportion the budget追加预算to increase the budget追减预算to decrease the budget准备金reserve fund资本capital资本收益capital income; capital gains会计 (38)所属分类：总目录 >> 经济·贸易 >> 财经资本帐户capital account资产assets资产负债表balance sheet资产增值appreciation of fixed assets资金运用表working capital statement资源resource子女教育补助费education subsidy for dependents总成本total cost总额sum; total; total amount总分类帐general ledger总公司往来head office account总计grand total总决算final account总收入gross earning; general income; gross income; total income 总数sum; total; total amount总损益total of profit & loss总帐ledger总资产total assets。
收入成本测算表
收入成本测算表收入成本测算表（Income Statement），也被称为损益表或利润表，是公司财务报表中的一部分，用于汇总和展示特定时间段内的业务活动和财务表现。
收入成本测算表包括公司的收入、成本和利润等信息，帮助利益相关者了解公司的盈利状况。
以下是一个简化的收入成本测算表的主要部分：1.营业收入（Operating Revenue）：•销售产品或提供服务所得到的收入。
2.销售成本（Cost of Goods Sold，COGS）：•与生产或销售产品直接相关的成本，包括原材料成本、生产人工成本、制造费用等。
3.毛利润（Gross Profit）：•营业收入减去销售成本，表示公司在销售产品或提供服务过程中的总利润。
4.营业费用（Operating Expenses）：•公司运营和管理业务所发生的费用，包括销售费用、行政费用、研发费用等。
5.营业利润（Operating Profit）：•毛利润减去营业费用，表示公司在正常业务运营中的利润。
6.其他收入（Other Income）：•不属于正常业务活动的收入，如投资收益、出售资产所得等。
7.其他费用（Other Expenses）：•不属于正常业务活动的费用，如非经营性损失、罚款等。
8.利润税（Income Tax Expense）：•公司应缴纳的所得税。
9.净利润（Net Profit）：•营业利润加上其他收入，减去其他费用和所得税，表示公司的净利润。
以上是收入成本测算表的一般结构。
该表可按月、季度或年度等时间框架制作，以便比较和分析公司在不同时间段内的业绩表现。
这些数字对于投资者、管理层和其他利益相关者来说都是重要的财务信息，用于评估公司的盈利能力和财务健康状况。
财务中英文对照
会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate—entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going—concern) Assumption 会计分期假设 Time—period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full—disclosure （Reporting） Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning(2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries(3)现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check（cheque）银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O。
财务报表各项目中英文对照
本文档如对你有帮助，请帮忙下载支持！财务报表各项目中英文对照一、损益表INCOME STATEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得EBITDA 息、税、折旧、摊销前利润（息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率营业利润率EBIT margin EBIT率（营业利润率）率（营业利润率）Profit before disposal of investments 出售投资前利润出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入其他收入/（费用）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润净利润Net loss 净损失Net Margin 净利率净利率Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损) Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红分红Employee Profit Sharing 员工分红（红利）员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用净借债费用OI(Operating Income) 经营收益经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益净金融收益NFO(Net Financial Owners) 净金融负债净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金 /抵押存款抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业投资物业Goodwill 商誉商誉Other intangible assets 其他无形资产其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债净金融负债Total liabilities 负债合计负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity equity 股东权益合计股东权益合计Equity 股东权益、所有者权益、净资产Sharehold er’s EquityStockholder's EquityOwner&# 39;s Equity 股东权益、所有者权股东权益、所有者权益Total liabilities and shareholders’ equity 负债和股东权益合计负债和股东权益合计Capital and reserves attributable to the Company’s equity holders 本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund 股东资金股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额 Net income /loss 净利润或损失净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物本文档如对你有帮助，请帮忙下载支持！Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额现金流量净额。
2020年(财务会计)会计术语
Incomestatementapproach
可变现净值法
netrealizablevalue
应付福利费
Accruedwelfarism
基本业务利润
固定资产扩建
additionsoffixedassets
债券赎回
应交折基金旧
应收账款出售
saleorfactoringofaccountsreceivable
债务结算账户
（accountsforsettlementofdebt）
账户
（account）
账户编号
（Accountnumber）
账户对应关系
（debit-creditrelationship）
账项调整
（adjustmentofaccount）
专用记账凭证
（special-purposevoucher）
当期经营观点
currentoperatingconceptofincome
待摊费用
待核销基建支出旧
待处理流动资产损失
待处理固定资产损失
存货销售的影响
effectsofinventoryerrors
折旧旧
depreciation
折旧方法
depreciationmethod
折旧率
depreciationrate
调整账户
（adjustmentaccounts）
调整分录
（adjustingjournalentry）
单式记账凭证
（singleaccounttitlevoucher）
单式记账法
（single-entrybookkeeping）
从属账户
（Secondaryaccounts）
成本会计 英文术语
成本会计中英文术语非正常毁损Abnormal spoilage 生产成本法Absorption costing账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return 作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing 作业管理Activity-based management 实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs 拟构成本Artificial costs注意力导向Attention directing 自治Autonomy平均成本Average cost平均等候时间Average waiting time 反冲成本法Backflush costing 平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems 标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs 副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget因果图Cause-and-effect diagram 财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs 合成单位Composite unit商讨会法Conference method 遵循质量Conformance quality 常数Constant固定毛利率NRV 法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio 控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base 成本归集Cost assignment成本一收益权衡Cost-benefit approach 成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured 成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs 本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage 分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs直接材料存货Direct material inventory 直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance 直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs 发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ) 经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance 努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs 工厂间接费用Factory overhead costs 有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models 产成品存货Finished goods inventory 先进先出分步法First-in, first-out (FIFO) process-costing method 固定成本Fixed cost 固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance 产品全部成本Full costs of the product 目标一致性Goal congruence毛利率Gross margin percentage 增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system 空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incremental revenue-allocation method增量单位时间学习模型Incremental unit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems 截距项Intercept中间产品Intermediate product 内部失败成本Internal failure costs 内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs 存货管理Inventory management 投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system 联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing 改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting 生命周期成本法Life-cycle costing 业务管理Line management线形成本函数Linear cost function 线性规划Linear programming 主产品Main product自产/夕卜购决策Make-or-buy decisions 管理会计Management accounting 例外管理Management by exception 管理控制系统Management control system 制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied 制造类企业Manufacturing-sector companies 安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance 市场规模差异Market-size variance 全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record 商业类企业Merchandising-sector companies 混合成本Mixed cost, semivariable cost 道德风险Moral hazard 动机Motivation多重共线性Multicollinearity 多变量回归Multiple regression 净利润Net income净现值法Net present value (NPV) method 净可实现值法Net realizable value (NPV) method 名义回报率Nominal rate of return 非线性成本函数Nonlinear cost function 非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity utilization正常成本法Normal costing 正常毁损Normal spoilage 目标函数Objective function 准时表现On-time performance 一次性特殊订单One-time-only special order 经营预算Operating budget 营业部门Operating department 营业利润Operating income 经营杠杆Operating leverage 经营Operation经营成本核算系统Operation-costing system 机会成本Opportunity cost资本机会成本Opportunity cost of capital 采购订单成本Ordering costs 组织架构Organization structure 结果Outcomes产出单位成本Output unit-level costs 外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs 加班奖金Overtime premium 帕累托图Pareto Diagram 局部生产力Partial productivity 回收期法Payback method 最大负荷定价Peak-load pricing 完全竞争市场Perfectly competitive market 期间成本Period costs实物计量法Physical measure method 计划Planning现实的生产能力Practical capacity 掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component 主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system 产品Product产品成本Product cost产品成本互补Product-cost cross-subsidization 产品差异化Product differentiation 产品生命周期Product life cycle 产品组合决策Product mix decisions 成本高计的产品Product overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production生产部门Production department生产量水平Production-denominator level 生产力Productivity生产力构成Productivity component 利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time 采购成本Purchasing costsPV 图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system 回归分析Regression analysis相关成本Relevant costs相关范围Relevant range 相关收入Relevant revenues 再订购点Reorder point要求的回报率Required rate of return 研发Research and development 剩余收益Residual income剩余项Residual term责任会计Responsibility accounting 责任中心Responsibility center 投资报酬率Return on investment 收入分配Revenue allocation 收入中心Revenue center 收入动因Revenue driver 收入对象Revenue object 收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance 分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method, step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient 原始凭证Source document 设定分析Specification analysis 分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input 标准价格Standard price 静态预算Static budget静态预算差异Static budget variance 阶梯式成本函数Step cost function 脱销成本Stockout costs战略成本管理Strategic cost management 战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment 理论生产能力Theoretical capacity 约束理论Theory of constraints 物料贡献Throughput contribution 时间动因Time driver货币时间价值Time value of money全要素生产力Total factor productivity (TFP) 全部间接费用差异Total-overhead variance 转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance 单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-average process-costing method在产品存货Work-in-process inventory 在产品Work-in-process。
中英文对照财务报表常用单词
中英文对照财务报表（有何谬误，欢迎指正）资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments 应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable 存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in ayaear其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairmentof fixed assets固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government 其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable 专项应付款Special accounts payable其他长期负债Other long-term liabilities 其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"scapital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital 资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Salesdiscount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses 管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthread.php ?tid=335564&page=1会计要素的计量属性basis of measurement历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss 交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost 全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets固定资产减值准备allowance of impairments on capital assetsChap. 7无形资产intangible assets专利权patents非专利技术industrial design registration 商标权trademarks and trade name著作权copyright特许权franchise rights土地使用权rights of using landChap. 8投资性房地产investment property /profitable estateChap. 9非货币性资产交换non-monetary assets exchange商业实质commercial substanceChap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit 商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bondChap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profitChap. 13完工百分比法percentage of completion method建造合同construction contract直接法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutructionChap. 18借款费用borrowing costs borrowingexpenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilitiesChap. 21外币折算translation of foreign currency 外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustment Undistributed profit—prior year adjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary ***Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。
会计专业英语词汇大全
一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。
加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。
在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。
凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。
Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。
Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
财务分析第四版课后习题译文 词汇表
词汇表本词汇表的多数术语在教材中已经作了解释。
教材中没有解释的某些词汇也包括在本词汇表中，因为年报中经常出现这些词汇。
AAccelerated Cost Recovery System (ACRS)（加速成本回收制）：1981年基于税收目的而引入的折旧方法，后来作了修正。
请参见修正的加速成本回收制。
accelerated depreciation（加速折旧）：一种前期折旧额大于后期折旧额的折旧方法。
account（账户）：用于归类和概括交易的记录工具。
account form of balance sheet（账户式资产负债表）：左边是资产，右边是负债和所有者权益的资产负债表。
accounting（会计）：通过计量主体的经济活动，向那些作商业和经济决策的人提供有用信息的系统过程。
accounting changes（会计变更）：用于描述与前期不同的会计原则、会计估计和报告主体的使用。
accounting controls（会计控制）：与维护资产及财务报表可靠性有关的过程。
accounting cycle（会计循环）：用于分析、记录、归类和汇总交易的一系列步骤。
accounting equation（会计方程式）：资产＝负债＋所有者权益。
accounting errors（会计差错）：由计算差错、会计原则的不恰当运用及重大事件的忽略所导致的错误。
accounting period（会计期间）：与会计报告相关的时间。
accounting policies（会计政策）：用于报告公司财务成果的会计原则及惯例。
Accounting Principles Board (APB)（会计原则委员会）：一个由美国注册会计师成立的委员会，这些注册会计师在1959—1973年期间，发布制定会计准则的意见书。
Accounting Research Bulletins (ARBs)（会计研究公报）：由美国注册会计师协会会计程序委员会发布的公告。
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)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 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)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost，applied 应用性研究成本R (518)research cost，pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处，机会和威胁分析S (580)system 制度，体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 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[NextPage]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?fu nds?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)[NextPage]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[NextPage]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。
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成本报表（cost statement）
反映一定时期内制造成本、期间费用和产品成本水平的会计报表成本报表用于评估成本计划的实施结果，包括资本支出、产品成本及其波动。
产品成本作为反映企业生产经营活动的综合指标，是衡量企业管理水平的重要尺度。
它的作用是提供产品成本信息，以方便企业管理当局的定价和其他决策。
二是反映成本计划的完成情况，加强成本管理；三是反映各部门的工作质量和职责，作为评价和考核工作绩效的主要依据其成本报表是内部会计报表的主要组成部分，主要服务于企业的内部管理，是一种动态的会计报表。
编制成本报表的目的是掌握成本变化的趋势，寻找降低成本的方法。
编制的内容、类型、格式和提交对象、时间和程序由企业根据管理需要和生产经营特点进行规定。
一般来说，它应与企业的生产过程相联系，并适应企业的内部管理要求。
工业企业一般包括以下报表:(1)制造费用明细表；(2)管理费明细表；(3)销售费用清单；(4)制造成本表。