最新会计方面专业术语的英文翻译
完整版会计术语中英文对照
本钱会计直接人工本钱差异( direct labor variance )直接材料本钱差异( direct material variance )在产品计价(work-in-process costing )联产品本钱计算(joint products costing )生产本钱汇总程序( accumulation process of production cost )制造费用差异( manufacturing expenses variance )实际本钱与估计本钱( actual cost and estimated cost)工资费用分配(salary costs allocation)本钱曲线(cost curve )农业生产本钱( agriculture production cost)原始本钱和重置本钱 ( original cost and replacement cost)工程施工本钱直接本钱与间接本钱(direct cost and indirect cost)可控本钱(controllable cost)制造费用分配 ( manufacturing expenses allocation )理论本钱与应用本钱t theory cost and practice cost )辅助生产本钱分配 ( auxiliary production cost allocation )期间,费用本钱限制程序( procedure of cost control)本钱记录(cost entry, cost recorder cost agenda)本钱计算分批法(job costing method )本钱计算分步法直接人工本钱差异( direct labor variance )本钱限制方法(cost control method )内河运输本钱生产费用要素( elements of production expenses )历史本钱与未来本钱(historical cost and future cost )可预防本钱与不可预防本钱(avoidable cost and unavoidable cost)本钱计算期(cost period)平均本钱与个另1J本钱( avorage cost and individual cost)跨期摊提费用分配 (inter-period expenses allocation)计戈U本钱(planned cost)数量差异(quantity variance )燃料费用分配(fuel expenses allocation)定额本钱限制制度( norm cost control system )定额治理(management norm )可递延本钱与不可递延本钱(deferrable cost and undeferrable cost)本钱限制标准( standard of cost control)副产品本钱计算(by-product costing )责任本钱(responsibility cost)生产损失核算( production loss accounting )生产本钱(production cost)预计本钱(predicted cost)本钱结构(cost structure)房地产开发本钱主要本钱与力□工本钱(prime costs and processing costs) 决策本钱(cost of decision making )本钱计算品种法 ( category costing method)在产品本钱( work-in-process cost)工厂本钱(factory cost)本钱考核(cost assess )制造费用(manufactruing expenses )动力费用分配 ( power expenses allocation)趋势分析法t trend analysis approach)本钱计算简单法( simple costing method )责任本钱层次(levels of responsibility cost )比照分析法 (comparative analysis approach)约当产量比例法(equivalent units method )原始记录 (original record )可比产品本钱分析 (general product cost analysis )本钱计算方法(costing method)本钱计算对象 ( costing objective )本钱计算单位(costing unit)本钱方案完成情况分析本钱计戈U治理体系( planned management system of cost ) 本钱方案(cost plan)本钱会计(cost accounting)本钱核算原贝U ( principle of costing )本钱核算程序( cost accounting qrocedures)本钱核算本钱(costing account )本钱核算(costing)本钱归集(cost accumulation)本钱治理(cost management)本钱分析(cost analysis)本钱分配(ocst allocation )本钱分类账(cost ledger)本钱分类(cost classifiction )本钱费用界限本钱调整(cost adjustment )本钱差异(cost variance )本钱报告(costing report)本钱(cost)车间本钱(workshop cost)厂内经济核算制(internal business accounting system)厂内结算价格(internal settlement prices)产品寿命周期本钱(product life cycle cost )产品本钱工程( cost items of product)产品本钱技术经济分析产品本钱计戈U ( the plan of product costs)产品本钱(product cost)初级会计汇总原始凭证 (cumulative source document)7匚总W己账凭证核算形式( bookkeeping procedure using summary ovchers)工作底稿(working paper)复式记账凭证( mvltiple account titles voucher )复式记账法(Double entry bookkeeping )复合分录(compound entry)戈U线更正法(correction by drawing a straight ling )汇总原始凭证 ( cumulative source document)会计凭证(accounting documents )会计科目表(chart of accounts)会计科目(account title)红字更正法(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)集合分配账户(clearing accounts)计价比照账户(matching accounts)记账方法(bookkeeping methods)t己账规贝U ( recording rules)记账凭证(voucher)记账凭证核算形式( Bookkeeping proced ureusing vouchers )t己账凭证?匚总、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t己账法(debit-credit bookkeeping )通用日记账核算形式( bookkeeping procedure using general journal )夕卜来原始凭证 ( source document from 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t transfer voucher )资金运用账户( accounts of applications of funds )自制原始凭证 (internal source document)总分类账簿(general ledger)总分类账户(general account)附力口账户(adjunct accounts )付款凭证(payment voucher)分类账簿(ledger)中级会计fixed assets利润总额利益分配(profit distribution )应计费用(accrued expense)商标权t trademarks and tradenames)全部履行法净禾i］润(net income)应付利润(profit payable )未分配利润收益债券(income bonds )货币资金禾U息资本化 (capitalization of interests )公益金工程物资预付账款(advance to supplier)其他应收款(other receivables)现金(cash)预收账款公司债券发行( corporate bond floatation )应付工资(wages payable)实收资本(paid-in capital )盈余公积(surplus reserves)治理费用土地使用权股禾(dividend )应交税金(taxes payable)流动资金负商誉(negative goodwill )费用确实认 (recognition of expense)短期投资(temporary investment)专项资产【旧】专有技术(know-how )专营权(franchises)资本公积(capital reserves)资产负债表法资金占用和资金来源［旧］自然资源(natural resources)存货(inventory )车间经费【旧】偿债基金(sinking fund )长期应付款(long-term payables)长期投资(long-term investments )长期借款(long-term loans )长期负债(long-term liability of long-term debt ) 财务费用(financing expenses ) 拨定留存收益( appropriated retained earnings )标准本钱法(standard costing )变动本钱法(variable costing )比例履行法包装物版权(copyrights)高级会计期货交易市场( market of futures transaction )期货交易(futures transaction)举债经营融资租赁(leveraged lease)金融工具(financial instruments )企业集团(business qroup)年度报告(annual report)内音B往来(transactions between home office and branches)合伙企业(partnership enterprise)合并资产负债表(consolidated balance sheet)合并主体的所彳#税会计 (accounting for income taxes of consolidated entities )(美)合并现金流量表( consolidated statement of cash flow )合并价差 (cost-book value differentials )合并会计报表 ( consolidated financial statements)购置法(purchase methed)企业整体价值(the value of an enterprise as a whole )权益结合法(pooling of interest method )期内所得税分摊(intraperiod tax allocation )(美)期末存货的未实现损益 (unrealized profit in ending inventory )公司间的长期资产业务(intercompany transactions in long-term assets)名义货币保全 ( maintaining capital in units of money )基金论t the fund theory)功能性货币(functional currency )(美)汇兑损益(exchange gains or losses)合并财务状况变动表(consolidated statement of changes in financial poition )合并财务状况变动表 (consolidated statement of changes in financial poition )换算损益t translation gains or losses )举债经营收购(Leveraged buyouts,简称LBC )(美)母公司持股比例变动 (change in ownership percentage held by parent)交互分配法 (reciprocal allocation approach )(美)货币项(monetary items)合伙清算(partnership liquidation全面分摊法(comprehensive allocation )固定资产投资方向调节税合并费用(expenses related to combinations )间接标价法(indirect quotation )买入汇率(buying rate)期货合约(futrues contract)混合合并(conglomeration )控投公司(holding company )股票指数期货(stock index futrues )横向销售(crosswise sale)固定汇率(fixed rate)纳税影响法(tax effect method )t己账?匚率(recording rate)横向合并(horizontal integration )合并前股禾 1 ( preacquisition dividends )可变现净值(net realizable )企业合并会计( accounting for business combination )平仓盈亏(offset gain and loss )卖出汇率(selling rate)金融期货交易 (financial futures transaction )会计禾U润(accounting income)合并损益表(consolidated income statement)公允价值(fair value )期权(options)间接控股(indirect holding )两笔交易观t two-transaction opinion )破产清算(bankrupcy liquidation )企业合并(business combination)企业论(the enterprise theory)商品寄销(consignment )个人所得税(personal income tax)个人财务报表 ( personal financial state-ments)(美)改组计戈U ( reorganization plan)(美)改组(reorganization)复杂权益法(complex equity method )附属公司(associated company)负权人偿金(dividend )浮动汇率(floating rate )分支机构会计 ( accounting for branch )推定赎回损益( constructive gains and losses on bonds)推定赎回(constructive retirement)投机(spculation)贝占水(discount )特定物价指数 ( specific price index )分支机构(branch )分期收款销货(installment sales)分次清算(installment liquidation )分部报告(segmental reporting )房地产收入(real estate revenue房地产本钱(cost of real setate)房地产(real estate)多种汇率法(multiply exchange rate )对境夕卜实体白净投资(net investment in foreign entities ) 订量单位：(units of measurement)递延法(deffered method)当代理论(contemporary theory )单一汇率法(singal method)退休金(pension plan)退休金会计(accounting for pension plan )(美)退休金给付义务( pension benefit obligations )(美)夕卜币 (foreign currency )夕卜币业务(foreign currency transaction )吸收合并(merger)物价变动会计( accounting for price changes)无偿债水平(insokency)完全合并(full consolidation )物价指数(price index)物价变动(price changes)完全应计法(full accrual method )物价总指数(general price index)夕卜汇期货交易 (foreign exchange frtrues transaction )下推会计(push-down accounting )(美)先折算后调整法(translation-remeasurement method)现行本钱 /稳值货币会计 ( current cost/general purchasing power accountin ) 现行本钱(crurent cost)现行本钱会计( current cost accounting )先调整后折算法(remeasurement-translation method)销售代理处(sales agency)相互持股( mutual holdings )相对账户调节 (reconciliation of home office and branch accounts )新合伙人入伙( admission of a new parther )向上销售(upstream sale)彳行生金融工具(derivative financial instru-ments )销售式融资租赁(sales-type financing lease )向下销售(downstream sale)消费税(consumer tax )一笔交易观(one-transaction opinion )业主权论t the proprietorship theory )一般物价水准会计( general price level accounting )——般购置力单位 ( units of general purchasing power)招股说明书(prospectus)中间汇率(middle rate)中期报告(interim reporting )重置本钱(replacement cost)转租赁(sublease^准改组(quasi-reorbganization)(美)资本保全(capital maintenance)资本化价值(capitalized value)资本因素(capital factor)资产负债法(asset/libility method )存货转让价格(inventory transfer price )创立合并(consolidation )出租人会计(accounting for leases-lessor)持有(产)损益( holding gains losses )持仓盈亏(opsition gain and loss)承租人会计(accounting for leases-leasee)本钱回收法(cost recovery method )纵向合并(Vertical integration )综合变动(general change)子公司权益变动( change in ownership of a subsidiary ) 子公司(subsidiary company )资源税(resources tax)本钱法(cost method)财产信托会计f fiduciary accounting )(美)财产税(property tax)局局部摊法(partial allocation )不合并子公司(unconsolidated subsidiaries)最低退休金负债(minimum liability )(美)租赁(leases租金(rents)企业会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )政府会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )事业单位会计( accounting for non-profit organizations )事业单位固定资产 ( fixed assets for non-profit organizations )事业单位固定基金 ( fixed funds non-profit organizations )事业单位负债(liabilities for non-profit organizations )事业单位对夕卜投资 ( outside investments for non-profit organizations )事业单位财务清算(liquidation of non-profit organization )上缴上级支出( payment to the higher authority )上级补助收入 ( grant from the higher authority )其他收入(miscellaneous gains )科学事业单位资产(scientific research instifutes )' assets科学事业单位支出 ( scientific research institutes") expenditures科学事业单位预算( scientific research institutes) ' budgeting科学事业单位收入(scientific research institutes) ' revenues科学事业单位结余(scientific research institutes )' surplus科学事业单位会计制度( accointing regulations for scientific research instifutes )科学事业单位会计报表分析 ( scientific research institutes-analysis of accounting statements ) 科学事业单位会计( sicentific research institute accounting )科学事业单位本钱费用治理( scientific research institutes-cost maragement)科学事业单位财务制度( financial regulations for scientific research institutes )经营支出(orerating expense )经营收入(operating revenue)基金预算支出(fund budget expenditure )基金预算收入(fund budget revenue )基金预算结余(surplus of fund budget)国家预算(state budget)国家决算(final accounts of state revenue and expenditure)高等学校资产( colleges and universities assets)高等学校支出 ( colleges and universities expenditures)高等学校预算治理方式( budget management method of colleges and universities)高等学校收入( colleges and universities revenues)专用基金支出( expenditure on special purpose fund )专用基金收入( proceeds from special purpose fund)专用基金结余( surplus of special purpose funds)中华人民共和国预算法(the budget law of the people' s Republic of China资金调拨支出( expenditure on allocated and transeferred fund )财政收入(public finance-revemue )财政净资产(public finance-net assets )财政负债(public finance-liabilities )财政补助收入(grant from the state)拨入专款(restricted appropriation )dsa治理会计政治风险(political risk )再开票中央(reinvoicing center)现代治理会计专方法( special methods of modern management accounting) 现代治理会计( modern management accounting)提前与延期支付(Leads and Lags)特许权使用治理费(fees and royalties )跨国资本本钱的计算 ( the cost of capital for foreign lnuertments )跨国运转资本会计( multinational working capital management ) 跨国经营企业业绩评价( multinational performance evaluation ) 经济风险治理(managing economic exposure )交易风险治理( managing transaction exposure) 换算风险治理( managing translation exposure) 国际投资决策会计( foreign project appraisal )国际治理会计(international management)国际存货治理(international inventory management )股利转移 (dividend Remittances )公司内部贷款(intercompany 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)。
会计专业术语中英文对照（大全）
会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。
会计术语中英文对照
成本会计直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间,费用成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本计算分批法（job costing method）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（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）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing 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）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from 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）自制原始凭证（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）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research institutes’budgeting）科学事业单位收入（scientific research institutes’revenues）科学事业单位结余（scientific research institutes’surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people’s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany 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）。
财务行业术语英汉文对照
财务行业术语英汉文对照Words & Phases 单词与术语1.会计Accounting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) 2.工作内容Job Description成本核算与月结cost accounting and monthly balance成本相关报表编制与分析cost related statement preparation and analysis 资产管理及定期资产盘点asset management and periodic asset inventory 产品定额分析product quota analysis产品结构分析product structure analysis产品订单分析与核查product order analysis and verification账务处理accounting treatment存货资产管理management of inventory assets 挂账buyer buying on credit采购价格维护purchase price maintenance供应商往来对账account checking with suppliers 发票管理invoice management日常费用的报销daily reimbursement日常现金收支及盘点daily cash payment and inventory编制日报statement preparation of daily report银行存款余额调节表bank reconciliation。
会计方面专业术语的英文翻译共20页word资料
会计方面专业术语的英文翻译日志地址: acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company ××公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用 apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户 broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师 charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表 consolidated profit and loss account 合并损益表 consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣 discount on sale 销货折扣 dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利 documentary bill 押汇汇票 documents 单据double entry bookkeeping 复式簿记 draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失 expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表 financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具 gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物 goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益 income from sale of assets 出售资产收入 indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备 manufacturing expense 制造费用 manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用 mortgage 抵押mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据 notes receivable 应收票据 opening stock 期初存货 operating expense 营业费用 order 订单organization expense 开办费 original document 原始单据 outlay 支出output 产量overdraft 透支opening stock 期初存货 operating expense 营业费用 order 订单organization expense 开办费 original document 原始单据 outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值 retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣 salvage 残值sample fee 样品scrap 废料scrap value 残余价值 securities 证券selling commission 销货佣金 selling expense 销货费用selling price 售价share capital 股份share certificate 股票 shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用 supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款 temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票 transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余 unit cost 单位成本unlimited company 无限公司 unlimited liability 无限责任 unpaid dividend 未付股利 valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表 warehouse receipt 仓库收据 welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会 Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量 Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量 Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设 Stockholders 股东Stockholders' equity 股东权益 Window dressing 门面粉饰。
会计中英文词汇对照
会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。
会计术语英汉对照
会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业.word格式.Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰. 专业.专注.。
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润……………………………………………………………精品资料推荐…………………………………………………Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰11。
会计专业术语中英文对照
流动资产：CURRENT ASSETS:货币资金Cash结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivable买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw material库存商品Stock goods一年内到期的非流动资产Non-current assets maturing within oneyear 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments on behalf可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产原价Fixed assets original cost减：累计折旧Less:Accumulated depreciation减：固定资产减值准备Less:在建工程Construction in progress工程物资Construction supplies固定资产清理Fixed assets pending disposal生产性生物资产Bearer biological assets油气资产Oil and natural gas assets无形资产Intangibel assets开发支出Research and development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Advances from customers卖出回购金融资产款Funds from sales of financial assets withrepurchasement agreement其中：应付工资Including:Accrued payroll应付福利费Welfare benefits payable其中：职工奖励及xx基金Including:Staff andworkers' bonus and selfare应交税费Taxes and surcharges payable其中：应交税金Including:Taxes payable应付利息Interests payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within oneyear 其他流动负债Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款Long-term payables专项应付款Specific payable预计负债Accrued liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS'EQUITY实收资本（股本）Registered capital国家资本National capital集体资本Collective capital法人资本Legal person's capital其中：国有法人资本Including:State-owned legal person'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减：已归还投资Less:Returned investment减：库存股Treasury stock专项储备Special reserve盈余公积Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金Discretionary accumulation储备基金Reserved funds企业发展基金Enterprise expension funds利润归还投资Profits capitalised on retum of investments一般风险准备Provision for normal risks未分配利润Undistributed profits外币报表折算差额Exchange differences on translating foreignoperations 所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main operations已赚保费Insurance premiums earned二、营业总成本OVERALL COSTS其中：营业成本Including:Cost of operations其中：主营业务成本Including:Cost of main operations其他业务成本cost of other operations利息支出Interest expenses赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Sales tax and additions销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出Interest expense汇兑净损失（净收益以“-”号填列）Gain orloss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus:Gain or loss from changesin fair values(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including:汇兑收益（损失以“-”号填列）Gain or loss on foreign exchangetransactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入Plus:Non-operating profit其中：债务重组利得Gains from debt restructuring减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets债务重组损失Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSSEXPRESSED WITH "-")减：所得税费用Less:五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH"-")六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOLIDATED INCOME八、综合收益总额TOTAL CONSOLIDATED INCOME九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:营业总成本中：出口产品销售成本Including overall costs:sales cost ofexport products。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
(完整版)会计专业术语翻译
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票certified public accountant会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。
最新会计专业名词英语
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。
会计专业术语中英文对照
流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金Provision of cession receivable 应收利息Interests receivable其他应收款 Other receivable买入返售金融资产Recoursable financial assets a cquired存货 Inventories其中：原材料Raw material库存商品Stock g o o d s一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产 Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产： NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized 非流动资产合计TOTAL NON-CURRENT ASSETS流动负债： CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金Including:Staff and w orkers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债 Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债： NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY 实收资本（股本）Registered c apital国家资本National capital集体资本 Collective capital法人资本 L e gal person's capital其中：国有法人资本Including:State-owned l egal person's capital集体法人资本Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额Registered capital--net book value资本公积Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金 Including:Statutory accumulation reserve 任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments 一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额Exchange differences on translating foreign operations 归属于母公司所有者权益合计Total owners' equity belongs to p arent company 少数股东权益 Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main o perations其他业务收入Income from other operations 利息收入Interest income已赚保费 Insurance premiums earned手续费及佣金收入Handling charges and c ommissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of o perations其中：主营业务成本Including:Cost of main o perations其他业务成本cost of other o perations 利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses 退保金Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加Sales tax and additions销售费用 Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费 research and development财务费用 Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“ -”号填列） Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他 other加：公允价值变动收益（损失以“ -”号填列） Plus: Gain or loss fromchanges infair values(loss expressed with "-")投资收益（损失以“ -”号填列） Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income f rom joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“ -”号填列）Gain or lo s s on foreign exchangetransactionss(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM O PERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of n on-monetary assets政府补助 Government grant income债务重组利得Gains from debt restructuring减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal of non-current assets非货币性资产交换损失Losses from e xchange ofnon-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax e xpenses五、净利润（净亏损以“－”号填列）N ET PROFIT(LOSS EXPRESSED WITH"-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOL I DATED I N COME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:sales income of export products营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。
会计专业术语中英文对照
Ａ （１）ＡＢＣ 作业基础成本计算Ａ （２）ａｂｓｏｒｂｅｄ ｏｖｅｒｈｅａｄ 已吸收制造费用Ａ （３）ａｂｓｏｒｐｔｉｏｎ ｃｏｓｔｉｎｇ 吸收成本计算Ａ （４）ａｃｃｏｕｎｔ 帐户，报表Ａ （５）ａｃｃｏｕｎｔｉｎｇ ｐｏｓｔｕｌａｔｅ 会计假设Ａ （６）ａｃｃｏｕｎｔｉｎｇ ｓｅｒｉｅｓ ｒｅｌｅａｓｅ 会计公告文件Ａ （７）ａｃｃｏｕｎｔｉｎｇ ｖａｌｕａｔｉｏｎ 会计计价Ａ （８）ａｃｃｏｕｎｔ ｓａｌｅ 承销清单Ａ （９）ａｃｃｏｕｎｔａｂｉｌｉｔｙ ｃｏｎｃｅｐｔ 经营责任概念Ａ （１０）ａｃｃｏｕｎｔａｎｃｙ 会计职业Ａ （１１）ａｃｃｏｕｎｔａｎｔ 会计师Ａ （１２）ａｃｃｏｕｎｔｉｎｇ 会计Ａ （１３）ａｇｅｎｃｙ ｃｏｓｔ 代理成本Ａ （１４）ａｃｃｏｕｎｔｉｎｇ ｂａｓｅｓ 会计基础Ａ （１５）ａｃｃｏｕｎｔｉｎｇ ｍａｎｕａｌ 会计手册Ａ （１６）ａｃｃｏｕｎｔｉｎｇ ｐｅｒｉｏｄ 会计期间Ａ （１７）ａｃｃｏｕｎｔｉｎｇ ｐｏｌｉｃｉｅｓ 会计方针Ａ （１８）ａｃｃｏｕｎｔｉｎｇ ｒａｔｅ ｏｆ ｒｅｔｕｒｎ 会计报酬率Ａ （１９）ａｃｃｏｕｎｔｉｎｇ ｒｅｆｅｒｅｎｃｅ ｄａｔｅ 会计参照日Ａ （２０）ａｃｃｏｕｎｔｉｎｇ ｒｅｆｅｒｅｎｃｅ ｐｅｒｉｏｄ 会计参照期间Ａ （２１）ａｃｃｒｕａｌ ｃｏｎｃｅｐｔ 应计概念Ａ （２２）ａｃｃｒｕａｌ ｅｘｐｅｎｓｅｓ 应计费用Ａ （２３）ａｃｉｄ ｔｅｓｔ ｒａｔｉｏｎ 速动比率（酸性测试比率）Ａ （２４）ａｃｑｕｉｓｉｔｉｏｎ 购置Ａ （２５）ａｃｑｕｉｓｉｔｉｏｎ ａｃｃｏｕｎｔｉｎｇ 收购会计Ａ （２６）ａｃｔｉｖｉｔｙ ｂａｓｅｄ ａｃｃｏｕｎｔｉｎｇ 作业基础成本计算Ａ （２７）ａｄｊｕｓｔｉｎｇ ｅｖｅｎｔｓ 调整事项Ａ （２８）ａｄｍｉｎｉｓｔｒａｔｉｖｅ ｅｘｐｅｎｓｅｓ 行政管理费Ａ （２９）ａｄｖｉｃｅ ｎｏｔｅ 发货通知Ａ （３０）ａｍｏｒｔｉｚａｔｉｏｎ 摊销Ａ （３１）ａｎａｌｙｔｉｃａｌ ｒｅｖｉｅｗ 分析性检查Ａ （３２）ａｎｎｕａｌ ｅｑｕｉｖａｌｅｎｔ ｃｏｓｔ 年度等量成本法Ａ （３３）ａｎｎｕａｌ ｒｅｐｏｒｔ ａｎｄ ａｃｃｏｕｎｔｓ 年度报告和报表Ａ （３４）ａｐｐｒａｉｓａｌ ｃｏｓｔ 检验成本Ａ （３５）ａｐｐｒｏｐｒｉａｔｉｏｎ ａｃｃｏｕｎｔ 盈余分配帐户Ａ （３６）ａｒｔｉｃｌｅｓ ｏｆ ａｓｓｏｃｉａｔｉｏｎ 公司章程细则Ａ （３７）ａｓｓｅｔｓ 资产Ａ （３８）ａｓｓｅｔｓ ｃｏｖｅｒ 资产保障Ａ （３９）ａｓｓｅｔ ｖａｌｕｅ ｐｅｒ ｓｈａｒｅ 每股资产价值Ａ （４０）ａｓｓｏｃｉａｔｅｄ ｃｏｍｐａｎｙ 联营公司Ａ （４１）ａｔｔａｉｎａｂｌｅ ｓｔａｎｄａｒｄ 可达标准Ａ （４２）ａｔｔｒｉｂｕｔａｂｌｅ ｐｒｏｆｉｔ 可归属利润Ａ （４３）ａｕｄｉｔ 审计Ａ （４４）ａｕｄｉｔ ｒｅｐｏｒｔ 审计报告Ａ （４５）ａｕｄｉｔｉｎｇ ｓｔａｎｄａｒｄｓ 审计准则Ａ （４６）ａｕｔｈｏｒｉｚｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 额定股本Ａ （４７）ａｖａｉｌａｂｌｅ ｈｏｕｒｓ 可用小时Ａ （４８）ａｖｏｉｄａｂｌｅ ｃｏｓｔｓ 可避免成本Ｂ （４９）ｂａｃｋ－ｔｏ－ｂａｃｋ ｌｏａｎ 易币贷款Ｂ （５０）ｂａｃｋｆｌｕｓｈ ａｃｃｏｕｎｔｉｎｇ 倒退成本计算Ｂ （５１）ｂａｄ ｄｅｂｔｓ 坏帐Ｂ （５３）ｂａｎｋ ｃｈａｒｇｅｓ 银行手续费Ｂ （５４）ｂａｎｋ ｏｖｅｒｄｒａｆｔ 银行透支Ｂ （５５）ｂａｎｋ ｒｅｃｏｎｃｉｌｉａｔｉｏｎ 银行存款调节表Ｂ （５６）ｂａｎｋ ｓｔａｔｅｍｅｎｔ 银行对帐单Ｂ （５７）ｂａｎｋｒｕｐｔｃｙ 破产Ｂ （５８）ｂａｓｉｓ ｏｆ ａｐｐｏｒｔｉｏｎｍｅｎｔ 分摊基础Ｂ （５９）ｂａｔｃｈ 批量Ｂ （６０）ｂａｔｃｈ ｃｏｓｔｉｎｇ 分批成本计算Ｂ （６１）ｂｅｔａ ｆａｃｔｏｒ Ｂ（市场）风险因素Ｂ （６２）ｂｉｌｌ 帐单Ｂ （６３）ｂｉｌｌ ｏｆ ｅｘｃｈａｎｇｅ 汇票Ｂ （６４）ｂｉｌｌ ｏｆ ｌａｎｄｉｎｇ 提单Ｂ （６５）ｂｉｌｌ ｏｆ ｍａｔｅｒｉａｌｓ 用料预计单Ｂ （６６）ｂｉｌｌ ｐａｙａｂｌｅ 应付票据Ｂ （６７）ｂｉｌｌ ｒｅｃｅｉｖａｂｌｅ 应收票据Ｂ （６８）ｂｉｎ ｃａｒｄ 存货记录卡Ｂ （６９）ｂｏｎｕｓ 红利Ｂ （７０）ｂｏｏｋ－ｋｅｅｐｉｎｇ 薄记Ｂ （７１）Ｂｏｓｔｏｎ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 波士顿分类Ｂ （７２）ｂｒｅａｋｅｖｅｎ ｃｈａｒｔ 保本图Ｂ （７３）ｂｒｅａｋｅｖｅｎ ｐｏｉｎｔ 保本点Ｂ （７４）ｂｒｅａｋｉｎｇ－ｄｏｗｎ ｔｉｍｅ 复位时间Ｂ （７５）ｂｕｄｇｅｔ 预算Ｂ （７６）ｂｕｄｇｅｔ ｃｅｎｔｅｒ 预算中心Ｂ （７７）ｂｕｄｇｅｔ ｃｏｓｔ ａｌｌｏｗａｎｃｅ 预算成本折让Ｂ （７８）ｂｕｄｇｅｔ ｍａｎｕａｌ 预算手册Ｂ （７９）ｂｕｄｇｅｔ ｐｅｒｉｏｄ 预算期间Ｂ （８０）ｂｕｄｇｅｔａｒｙ ｃｏｎｔｒｏｌ 预算控制Ｂ （８１）ｂｕｄｇｅｔｅｄ ｃａｐａｃｉｔｙ 预算生产能力Ｂ （８２）ｂｕｒｄｅｎ 制造费用Ｂ （８３）ｂｕｓｉｎｅｓｓ ｃｅｎｔｅｒ 经营中心Ｂ （８４）ｂｕｓｉｎｅｓｓ ｅｎｔｉｔｙ 营业个体Ｂ （８５）ｂｕｓｉｎｅｓｓ ｕｎｉｔ 经营单位Ｂ （８６）ｂｕｙ－ｏｕｔ ｍａｎａｇｅｍｅｎｔ 管理性购买产权Ｂ （８７）ｂｙ－ｐｒｏｄｕｃｔ 副产品Ｃ （８８）ｃａｌｌｅｄ－ｕｐ ｓｈａｒｅ ｃａｐｉｔａｌ 催缴股本Ｃ （８９）ｃａｐａｃｉｔｙ 生产能力Ｃ （９０）ｃａｐａｃｉｔｙ ｒａｔｉｏｓ 生产能力比率Ｃ （９１）ｃａｐｉｔａｌ 资本Ｃ （９２）ｃａｐｉｔａｌ ａｓｓｅｔｓ ｐｒｉｃｉｎｇ ｍｏｄｅｌ 资本资产计价模式Ｃ （９３）ｃａｐｉｔａｌ ｃｏｍｍｉｔｍｅｎｔ 承偌资本Ｃ （９４）ｃａｐｉｔａｌ ｅｍｐｌｏｙｅｄ 已运用的资本Ｃ （９５）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ 资本支出Ｃ （９６）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ａｕｔｈｏｒｉｚａｔｉｏｎ 资本支出核准Ｃ （９７）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ｃｏｎｔｒｏｌ 资本支出控制Ｃ （９８）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ｐｒｏｐｏｓａｌ 资本支出申请Ｃ （９９）ｃａｐｉｔａｌ ｆｕｎｄｉｎｇ ｐｌａｎｎｉｎｇ 资本基金筹集计划Ｃ （１００）ｃａｐｉｔａｌ ｇａｉｎ 资本收益Ｃ （１０１）ｃａｐｉｔａｌ ｉｎｖｅｓｔｍｅｎｔ ａｐｐｒａｉｓａｌ 资本投资评估Ｃ （１０２）ｃａｐｉｔａｌ ｍａｉｎｔｅｎａｎｃｅ 资本保全Ｃ （１０３）ｃａｐｉｔａｌ ｒｅｓｏｕｒｃｅ ｐｌａｎｎｉｎｇ 资本资源计划Ｃ （１０５）ｃａｐｉｔａｌ ｔｕｒｎｏｖｅｒ 资本周转率Ｃ （１０６）ｃａｒｄ 记录卡Ｃ （１０７）ｃａｓｈ 现金Ｃ （１０８）ｃａｓｈ ａｃｃｏｕｎｔ 现金帐户Ｃ （１０９）ｃａｓｈ ｂｏｏｋ 现金帐薄Ｃ （１１０）ｃａｓｈ ｃｏｗ 金牛产品Ｃ （１１１）ｃａｓｈ ｆｌｏｗ 现金流量Ｃ （１１２）ｃａｓｈ ｄｉｓｃｏｕｎｔｅｄ 现金贴现Ｃ （１１３）ｃａｓｈ ｆｌｏｗ ｂｕｄｇｅｔ 现金流量预算Ｃ （１１４）ｃａｓｈ ｆｌｏｗ ｓｔａｔｅｍｅｎｔ 现金流量表Ｃ （１１５）ｃａｓｈ ｌｅｄｇｅｒ 现金分类帐Ｃ （１１６）ｃａｓｈ ｌｉｍｉｔ 现金限额Ｃ （１１７）ＣＣＡ 现时成本会计Ｃ （１１８）ｃｅｎｔｅｒ 中心Ｃ （１１９）ｃｈａｎｇｅｏｖｅｒ ｔｉｍｅ 变更时间Ｃ （１２０）ｃｈａｒｔｅｒｅｄ ｅｎｔｉｔｙ 特许经济个体Ｃ （１２１）ｃｈｅｑｕｅ 支票Ｃ （１２２）ｃｈｅｑｕｅ ｒｅｇｉｓｔｅｒ 支票登记薄Ｃ （１２３）ｃｏｉｎ ａｎａｌｙｓｉｓ 零钱分类Ｃ （１２４）ｃｌａｓｓｉｆｉｃａｔｉｏｎ 分类Ｃ （１２５）ｃｌｏｃｋ ｃａｒｄ 工时卡Ｃ （１２６）ｃｏｄｅ 代码Ｃ （１２７）ｃｏｍｍｉｔｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 承偌确认会计Ｃ （１２８）ｃｏｍｍｏｎ ｃｏｓｔ 共同成本Ｃ （１２９）ｃｏｍｐａｎｙ ｌｉｍｉｔｅｄ ｂｙ ｇｕａｒａｎｔｅｅ 有限担保责任公司Ｃ （１３０）ｃｏｍｐａｎｙ ｌｉｍｉｔｅｄ ｓｈａｒｅｓ 股份有限公司Ｃ （１３１）ｃｏｍｐｅｔｉｔｉｖｅ ｐｏｓｉｔｉｏｎ 竞争能力状况Ｃ （１３２）ｃｏｎｃｅｐｔ 概念Ｃ （１３３）ｃｏｎｇｌｏｍｅｒａｔｅ 跨行业企业Ｃ （１３４）ｃｏｎｓｉｓｔｅｎｃｙ ｃｏｎｃｅｐｔ 一致性概念Ｃ （１３５）ｃｏｎｓｏｌｉｄａｔｅｄ ａｃｃｏｕｎｔｓ 合并报表Ｃ （１３６）ｃｏｎｓｏｌｉｄａｔｉｏｎ ａｃｃｏｕｎｔｉｎｇ 合并会计Ｃ （１３７）ｃｏｎｓｏｒｔｉｕｍ 财团Ｃ （１３８）ｃｏｎｔｉｎｇｅｎｃｙ ｐｌａｎ 应急计划Ｃ （１３９）ｃｏｎｔｉｎｇｅｎｔ ｌｉａｂｉｌｉｔｉｅｓ 或有负债Ｃ （１４０）ｃｏｎｔｉｎｕｏｕｓ ｏｐｅｒａｔｉｏｎ 连续生产Ｃ （１４１）ｃｏｎｔｒａ 抵消Ｃ （１４２）ｃｏｎｔｒａｃｔ ｃｏｓｔ 合同成本Ｃ （１４３）ｃｏｎｔｒａｃｔ ｃｏｓｔｉｎｇ 合同成本计算Ｃ （１４４）ｃｏｎｔｒｉｂｕｔｉｏｎ 贡献毛益Ｃ （１４５）ｃｏｎｔｒｉｂｕｔｉｏｎ ｖｅｎｔｒｅ 贡献中心Ｃ （１４６）ｃｏｎｔｒｉｂｕｔｉｏｎ ｃｈａｒｔ 贡献图Ｃ （１４７）ｃｏｎｔｒｉｂｕｔｉｏｎ ｐｅｒ ｕｎｉｔ ｏｆ ｌｉｍｉｔｉｎｇ ｆａｃｔｏｒ ｒａｔｉｏｎ 单位限定因素的贡献毛益比率Ｃ （１４８）ｃｏｎｔｒｉｂｕｔｉｏｎ ｔｏ ｓａｌｅｓ ｒａｔｉｏｎ 贡献毛益对销售比率Ｃ （１４９）ｃｏｎｔｒｏｌ 控制Ｃ （１５０）ｃｏｎｔｒｏｌ ａｃｃｏｕｎｔ 控制帐户Ｃ （１５１）ｃｏｎｔｒｏｌ ｌｉｍｉｔｓ 控制限度Ｃ （１５２）ｃｏｎｔｒｏｌｌａｂｉｌｉｔｙ ｃｏｎｃｅｐｔ 可控制概念Ｃ （１５３）ｃｏｎｔｒｏｌｌａｂｌｅ ｃｏｓｔ 可控制成本Ｃ （１５４）ｃｏｎｖｅｒｓｉｏｎ ｃｏｓｔ 加工成本Ｃ （１５６）ｃｏｒｐｏｒａｔｅ ａｐｐｒａｉｓａｌ 公司评估Ｃ （１５７）ｃｏｒｐｏｒａｔｅ ｐｌａｎｎｉｎｇ 公司计划Ｃ （１５８）ｃｏｒｐｏｒａｔｅ ｓｏｃｉａｌ ｒｅｐｏｒｔｉｎｇ 公司社会报告Ｃ （１５９）ｃｏｒｐｏｒａｔｉｏｎ 股份公司Ｃ （１６０）ｃｏｓｔ 成本Ｃ （１６１）ｃｏｓｔ ａｃｃｏｕｎｔ 成本帐户Ｃ （１６２）ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 成本会计Ｃ （１６３）ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ ｍａｎｕａｌ 成本手册Ｃ （１６４）ｃｏｓｔ ａｃｃｏｕｎｔｓ ｃａｌｅｎｄａｒ 成本报表的日历时间Ｃ （１６５）ｃｏｓｔ ａｄｊｕｓｔｍｅｎｔ 成本调整Ｃ （１６６）ｃｏｓｔ ａｌｌｏｃａｔｉｏｎ 成本分配Ｃ （１６７）ｃｏｓｔ ａｐｐｏｒｔｉｏｎｍｅｎｔ 成本分摊Ｃ （１６８）ｃｏｓｔ ａｔｔｒｉｂｕｔｉｏｎ 成本归属Ｃ （１６９）ｃｏｓｔ ａｕｄｉｔ 成本审计Ｃ （１７０）ｃｏｓｔ ｂｅｈａｖｉｏｕｒ 成本性态Ｃ （１７１）ｃｏｓｔ ｂｅｎｅｆｉｔ ａｎａｌｙｓｉｓ 成本效益分析Ｃ （１７２）ｃｏｓｔ ｃｅｎｔｅｒ 成本中心Ｃ （１７３）ｃｏｓｔ ｄｒｉｖｅｒ 成本动因Ｃ （１７４）ｃｏｓｔ ｏｆ ｃａｐｉｔａｌ 资本成本Ｃ （１７５）ｃｏｓｔ ｏｆ ｃｏｎｆｏｒｍａｎｃｅ 相符成本Ｃ （１７６）ｃｏｓｔ ｏｆ ｇｏｏｄｓ ｓｏｌｄ 销货成本Ｃ （１７７）ｃｏｓｔ ｏｆ ｎｏｎ－ｃｏｎｆｏｒｍａｎｃｅ 非相符成本Ｃ （１７８）ｃｏｓｔ ｏｆ ｓａｌｅｓ 销售成本Ｃ （１７９）ｃｏｓｔ ｒｅｄｕｃｔｉｏｎ 成本降低Ｃ （１８０）ｃｏｓｔ ｓｔｒｕｃｔｕｒｅ 成本结构Ｃ （１８１）ｃｏｓｔ ｕｎｉｔ 成本单位Ｃ （１８２）ｃｏｓｔ－ｖｏｌｕｍｅ－ｐｒｏｆｉｔ ａｎａｌｙｓｉｓ（ＣＶＰ） 本量利分析Ｃ （１８３）ｃｏｓｔｉｎｇ 成本计算Ｃ （１８４）ＣＰＰ 现时购买力会计Ｃ （１８５）ｃｒｅｄｉｔ ｎｏｔｅ 贷项通知Ｃ （１８６）ｃｒｅｄｉｔ ｒｅｐｏｒｔ 信贷报告书Ｃ （１８７）ｃｒｅｄｉｔｏｒ 债权人Ｃ （１８８）ｃｒｅｄｉｔｏｒ ｄａｙｓ ｒａｔｉｏ 应付帐款天数率Ｃ （１８９）ｃｒｅｄｉｔｏｒｓ ｌｅｄｇｅｒ 应付帐款分类帐Ｃ （１９０）ｃｒｉｔｉｃａｌ ｅｖｅｎｔ 关键事项Ｃ （１９１）ｃｒｉｔｉｃａｌ ｐａｔｈ 关键路线Ｃ （１９２）ｃｕｍｕｌａｔｉｖｅ ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 累积优先股Ｃ （１９３）ｃｕｒｒｅｎｔ ａｃｃｏｕｎｔ 往来帐户Ｃ （１９４）ｃｕｒｒｅｎｔ ａｓｓｅｔ 流动资产Ｃ （１９５）ｃｕｒｒｅｎｔ ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 现时成本会计Ｃ （１９６）ｃｕｒｒｅｎｔ ｌｉａｂｉｌｉｔｉｅｓ 流动负债Ｃ （１９７）ｃｕｒｒｅｎｔ ｐｕｒｃｈａｓｉｎｇ ｐｏｗｅｒ ａｃｃｏｕｎｔｉｎｇ 现时购买力会计Ｃ （１９８）ｃｕｒｒｅｎｔ ｒａｔｉｏｎ 流动比率Ｃ （１９９）ｃｕｔ－ｏｆｆ 截止Ｃ （２００）ＣＶＰ 本量利分析Ｃ （２０１）ｃｙｃｌｅ ｔｉｍｅ 周转时间Ｄ （２０２）ｄｅｂｅｎｔｕｒｅ 债券Ｄ （２０３）ｄｅｂｉｔ ｎｏｔｅ 借项通知Ｄ （２０４）ｄｅｂｉｔ ｃａｐａｃｉｔｙ 举债能力Ｄ （２０５）ｄｅｂｔ ｒａｔｉｏ 债务比率Ｄ （２０６）ｄｅｂｔｏｒ 债务人Ｄ （２０８）ｄｅｂｔｏｒｓ 应收款Ｄ （２０９）ｄｅｂｔｏｒｓ ｌｅｄｇｅｒ 应收帐款分类帐Ｄ （２１０）ｄｅｂｔｏｒ＇ ａｇｅ ａｎａｌｙｓｉｓ 应收帐款帐龄分析Ｄ （２１１）ｄｅｃｉｓｉｏｎ ｄｒｉｖｅｎ ｃｏｓｔｓ 决策连动成本Ｄ （２１２）ｄｅｃｉｓｉｏｎ ｔｒｅｅ 决策树Ｄ （２１３）ｄｅｆｅｃｔｓ 次品Ｄ （２１４）ｄｅｆｅｒｒｅｄ ｅｘｐｅｎｄｉｔｕｒｅ 递延支出Ｄ （２１５）ｄｅｆｅｒｒｅｄ ｓｈａｒｅｓ 递延股份Ｄ （２１６）ｄｅｆｅｒｒｅｄ ｔａｘａｔｉｏｎ 递延税款Ｄ （２１７）ｄｅｌｉｖｅｒｙ ｎｏｔｅ 交货单Ｄ （２１８）ｄｅｐａｒｔｍｅｎｔａｌ ａｃｃｏｕｎｔｓ 部门报表Ｄ （２１９）ｄｅｐａｒｔｍｅｎｔａｌ ｂｕｄｇｅｔ 部门预算Ｄ （２２０）ｄｅｐｒｅｃｉａｔｉｏｎ 折旧Ｄ （２２１）ｄｉｓｐａｔｃｈ ｎｏｔｅ 发运单Ｄ （２２２）ｄｅｖｅｌｏｐｍｅｎｔ ｃｏｓｔ 开发成本Ｄ （２２３）ｄｉｆｆｅｒｅｎｔｉａｌ ｃｏｓｔ 差别成本Ｄ （２２４）ｄｉｒｅｃｔ ｈｏｕｒｓ ｙｉｅｌｄ 直接工时产出率Ｄ （２２５）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ－ｓｔａｎｄａｒｄ 标准直接人工成本Ｄ （２２６）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｅｆｆｉｃｉｅｎｃｙ－ｖａｒｉａｎｃｅ 直接人工效率差异Ｄ （２２７）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｒａｔｅ－ｖａｒｉａｎｃｅ 直接人工费率差异Ｄ （２２８）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接人工总差异Ｄ （２２９）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｍｉｘ－ｖａｒｉａｎｃｅ 直接材料结构差异Ｄ （２３０）ｄｉｒｅｃｔ ｐｒｉｃｅ－ｖａｒｉａｎｃｅ 直接材料价格差异Ｄ （２３１）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接材料总差异Ｄ （２３２）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｕｓａｇｅ－ｖａｒｉａｎｃｅ 直接材料用量差异Ｄ （２３３）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｙｉｅｌｄ－ｖａｒｉａｎｃｅ 直接材料产出率差异Ｄ （２３４）ｄｉｒｅｃｔ ｃｏｓｔ 直接成本Ｄ （２３５）ｄｉｒｅｃｔ ｄｅｂｉｔ 直接借项Ｄ （２３６）ｄｉｒｅｃｔ ｈｏｕｒｓ ｙｉｅｌｄ 直接小时产出率Ｄ （２３７）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ ｐｅｒｃｅｎｔａｇｅ ｒａｔｅ 直接人工成本百分比Ｄ （２３８）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｈｏｕｒ ｒａｔｅ 直接人工小时率Ｄ （２３９）ｄｉｒｅｃｔｓ ｏｎ ｉｎｄｉｒｅｃｔ ｗｏｒｋ 间接工作事项上的工时Ｄ （２４０）ｄｉｓｃｏｕｎｔ ｒａｔｅ 贴现率Ｄ （２４１）ｄｉｓｃｏｕｎｔｅｄ ｃａｓｈ ｆｌｏｗ 现金流量贴现Ｄ （２４２）ｄｉｓｃｒｅｔｉｏｎａｒｙ ｃｏｓｔ 酌量成本Ｄ （２４３）ｄｉｓｔｒｉｂｕｔｉｏｎ ｃｏｓｔ 摊销成本Ｄ （２４４）ｄｉｖｅｒｓｉｏｎｓ 移用Ｄ （２４５）ｄｉｖｅｒｔｅｄ ｈｏｕｒｓ 移用小时Ｄ （２４６）ｄｉｖｅｒｔｅｄ ｈｏｕｒｓ ｒａｔｉｏ 移用工时比率Ｄ （２４７）ｄｉｖｉｄｅｎｄ 股利Ｄ （２４８）ｄｉｖｉｄｅｎｄ ｃｏｖｅｒ 股利产出率Ｄ （２４９）ｄｉｖｉｄｅｎｄ ｐｅｒ ｓｈａｒｅ 每股股利Ｄ （２５０）ｄｏｇ 疲软产品Ｄ （２５１）ｄｏｕｂｌｅ ｅｎｔｒｙ ａｃｃｏｕｎｔｉｎｇ 复式会计Ｄ （２５２）ｄｏｕｂｌｅ－ｅｎｔｒｙ ｂｏｏｋ－ｋｅｅｐｉｎｇ 复式薄记Ｄ （２５３）ｄｏｕｂｔｆｕｌ ｄｅｂｔｓ 可疑债务Ｄ （２５４）ｄｏｗｎ ｔｉｍｅ 停工时间Ｄ （２５５）ｄｙｎａｍｉｃ ｐｒｏｇｒａｍｍｉｎｇ 动态规划Ｅ （２５６）ｅａｒｎｉｎｇ ｐｅｒ ｓｈａｒｅ 每股盈利Ｅ （２５７）ｅａｒｎｉｎｇ ｒａｔｉｏ 市盈率Ｅ （２５８）ｅｃｏｎｏｍｉｃ ｏｒｄｅｒ ｑｕａｎｔｉｔｙ（ＥＯＱ） 经济订购批量Ｅ （２６０）ｅｆｆｉｃｉｅｎｃｙ ｒａｔｉｏｎ 效率性比率Ｅ （２６１）ｅｌｅｍｅｎｔ ｏｆ ｃｏｓｔ 成本要素Ｅ （２６２）ｅｎｔｉｔｙ 经济个体Ｅ （２６２）ｅｎｖｉｒｏｎｍｅｎｔａｌ ａｕｄｉｔ 环境审计Ｅ （２６３）ｅｎｖｉｒｏｎｍｅｎｔａｌ ｉｍｐａｃｔ ａｓｓｅｓｓｍｅｎｔ 环境影响评价Ｅ （２６４）ＥＯＱ 经济订购批量Ｅ （２６５）ｅｑｕｉｔｙ 权益Ｅ （２６６）ｅｑｕｉｔｙ ｍｅｔｈｏｄ ｏｆ ａｃｃｏｕｎｔｉｎｇ 权益法会计计算Ｅ （２６７）ｅｑｕｉｔｙ ｓｈａｒｅ ｃａｐｉｔａｌ 权益股本Ｅ （２６８）ｅｑｕｉｖａｌｅｎｔ ｕｎｉｔｓ 当量Ｅ （２６９）ｅｖｅｎｔ 事项Ｅ （２７０）ｅｘｃｅｐｔｉｏｎａｌ ｉｔｅｍｓ 例外事项Ｅ （２７１）ｅｘｐｅｃｔｅｄ ｖａｌｕｅ 期望值Ｅ （２７２）ｅｘｐｅｎｄｉｔｕｒｅ 支出Ｅ （２７３）ｅｘｐｅｎｓｅｓ 费用Ｅ （２７４）ｅｘｔｅｒｎａｌ ａｕｄｉｔ 外部审计Ｅ （２７５）ｅｘｔｅｒｎａｌ ｆａｉｌｕｒｅ ｃｏｓｔ 外部损失成本Ｅ （２７６）ｅｘｔｒａｏｒｄｉｎａｒｙ ｉｔｅｍｓ 非常事项Ｆ （２７７）ｆａｃｔｏｒｙ ｇｏｏｄｓ 让售商品Ｆ （２７８）ｆａｃｔｏｒｉｎｇ 应收帐款让售Ｆ （２７９）ｆａｉｌ ｖａｌｕｅ 公允价值Ｆ （２８０）ｆｅｅｄｂａｃｋ 反馈Ｆ （２８１）ＦＩＦＯ 先近先出法Ｆ （２８２）ｆｉｎａｌ ａｃｃｏｕｎｔｓ 年终报表Ｆ （２８３）ｆｉｎａｎｃｅ ｌｅａｓｅ 融资租赁Ｆ （２８４）ｆｉｎａｎｃｉａｌ ａｃｃｏｕｎｔｉｎｇ 财务会计Ｆ （２８５）ｆｉｎａｎｃｉａｌ ａｃｃｏｕｎｔｓ ｃａｌｅｎｄａｒ ａｄｊｕｓｔｍｅｎｔ 财务报表的日历时间调整Ｆ （２８６）ｆｉｎａｎｃｉａｌ ｍａｎａｇｅｍｅｎｔ 财务管理Ｆ （２８７）ｆｉｎａｎｃｉａｌ ｐｌａｎｎｉｎｇ 财务计划Ｆ （２８８）ｆｉｎａｎｃｉａｌ ｓｔａｔｅｍｅｎｔ 财务报表Ｆ （２８９）ｆｉｎｉｓｈｅｄ ｇｏｏｄｓ 完成品Ｆ （２９０）ｆｉｘｅｄ ａｓｓｅｔ 固定资产Ｆ （２９１）ｆｉｘｅｄ ｏｖｅｒｈｅａｄ 固定制造费用Ｆ （２９２）ｆｉｘｅｄ ａｓｓｅｔ ｔｕｒｎｏｖｅｒ 固定资产周转率Ｆ （２９３）ｆｉｘｅｄ ａｓｓｅｔｓ ｒｅｇｉｓｔｅｒ 固定资产登记薄Ｆ （２９４）ｆｉｘｅｄ ｃｏｓｔ 固定成本Ｆ （２９５）ｆｌｅｘｅｄ ｂｕｄｇｅｔ 变动限额预算Ｆ （２９６）ｆｌｅｘｉｂｌｅ ｂｕｄｇｅｔ 弹性预算Ｆ （２９７）ｆｌｏａｔ ｔｉｍｅ 浮动时间Ｆ （２９８）ｆｌｏａｔｉｎｇ ｃｈａｒｇｅ 流动抵押Ｆ （２９９）ｆｌｏｗ ｏｆ ｆｕｎｄｓ ｓｔａｔｅｍｅｎｔ 资金流量表Ｆ （３００）ｆｏｒｅｃａｓｔｉｎｇ 预测Ｆ （３０１）ｆｏｕｎｄｅｒ＇ｓ ｓｈａｒｅｓ 发起人股份Ｆ （３０２）ｆｕｌｌ ｃａｐａｃｉｔｙ 满负荷生产能力Ｆ （３０３）ｆｕｎｃｔｉｏｎ ｃｏｓｔｉｎｇ 职能成本计算Ｆ （３０４）ｆｕｎｃｔｉｏｎａｌ ｂｕｄｇｅｔ 职能预算Ｆ （３０５）ｆｕｎｄ ａｃｃｏｕｎｔｉｎｇ 基金会计Ｆ （３０６）ｆｕｎｄａｍｅｎｔａｌ ａｃｃｏｕｎｔｉｎｇ ｃｏｎｃｅｐｔ 基础会计概念Ｆ （３０７）ｆｕｎｇｉｂｌｅ ａｓｓｅｔｓ 可互换资产Ｆ （３０８）ｆｕｔｕｒｉｓｔｉｃ ｐｌａｎｎｉｎｇ 远景计划Ｇ （３１０）ｇｅａｒｉｎｇ 举债经营比率（杠杆） Ｇ （３１１）ｇｏａｌ ｃｏｎｇｒｕｅｎｃｅ 目标一致性 Ｇ （３１２）ｇｏｉｎｇ ｃｏｎｃｅｒｎ ｃｏｎｃｅｐｔ 持续经营概念 Ｇ （３１３）ｇｏｏｄｓ ｒｅｃｅｉｖｅｄ ｎｏｔｅ 商品收讫单 Ｇ （３１４）ｇｏｏｄｗｉｌｌ 商誉 Ｇ （３１５）ｇｒｏｓｓ ｄｉｖｉｄｅｎｄ ｙｉｅｌｄ 总股息产出率 Ｇ （３１６）ｇｒｏｓｓ ｍａｒｇｉｎ 总边际 Ｇ （３１７）ｇｒｏｓｓ ｐｒｏｆｉｔ 毛利润 Ｇ （３１８）ｇｒｏｓｓ ｐｒｏｆｉｔ ｐｅｒｃｅｎｔａｇｅ 毛利润百分比 Ｇ （３１９）ｇｒｏｕｐ 企业集团 Ｇ （３２０）ｇｒｏｕｐ ａｃｃｏｕｎｔｓ 集团报表 Ｈ （３１２）ｈｉｇｈ－ｇｅａｒｅｄ 高结合杠杆（比例） Ｈ （３１３）ｈｉｒｅ ｐｕｒｃｈａｓｅ 租购 Ｈ （３１４）ｈｉｓｔｏｒｉｃａｌ ｃｏｓｔ 历史成本 Ｈ （３１５）ｈｉｓｔｏｒｉｃａｌ ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 历史成本会计 Ｈ （３１６）ｈｏｕｒｓ 小时 Ｈ （３１７）ｈｕｒｄｌｅ ｒａｔｅ 最低可接受的报酬率 Ｉ （３１８）ｉｄｅａｌ ｓｔａｎｄａｒｄ 理想标准 Ｉ （３１９）ｉｄｌｅ ｃａｐａｃｉｔｙ ｒａｔｉｏｎ 闲置生产能力比率 Ｉ （３２０）ｉｄｌｅ ｔｉｍｅ 闲置时间 Ｉ （３２１）ｉｍｐｅｒｓｏｎａｌ ａｃｃｏｕｎｔｓ 非记名帐户 Ｉ （３２２）ｉｍｐｒｅｓｔ ｓｙｓｔｅｍ 定额备用制度 Ｉ （３２３）ｉｎｃｏｍｅ ａｎｄ ｅｘｐｅｎｄｉｔｕｒｅ ａｃｃｏｕｎｔ 收益和支出报表 Ｉ （３２４）ｉｎｃｏｍｐｌｅｔｅ ｒｅｃｏｒｄｓ 不完善记录 Ｉ （３２５）ｉｎｃｒｅｍｅｎｔａｌ ｃｏｓｔ 增量成本 Ｉ （３２６）ｉｎｃｒｅｍｅｎｔａｌ ｙｉｅｌｄ 增量产出率 Ｉ （３２７）ｉｎｄｉｒｅｃｔ ｃｏｓｔ 间接成本 Ｉ （３２８）ｉｎｄｉｒｅｃｔ ｈｏｕｒｓ 间接小时 Ｉ （３２９）ｉｎｓｏｌｖｅｎｃｙ 无力偿付 Ｉ （３３０）ｉｎｔａｎｇｉｂｌｅ ａｓｓｅｔ 无形资产 Ｉ （３３１）ｉｎｔｅｇｒａｔｅｄ ａｃｃｏｕｎｔｓ 综合报表 Ｉ （３３２）ｉｎｔｅｒｄｅｐｅｎｄｅｎｃｙ ｃｏｎｃｅｐｔ 关联性概念 Ｉ （３３３）ｉｎｔｅｒｅｓｔ ｃｏｖｅｒ 利息保障倍数 Ｉ （３３４）ｉｎｔｅｒｌｏｃｋｉｎｇ ａｃｃｏｕｎｔｓ 连锁报表 Ｉ （３３５）ｉｎｔｅｒｎａｌ ａｕｄｉｔ 内部审计 Ｉ （３３６）ｉｎｔｅｒｎａｌ ｃｈｅｃｋ 内部牵制 Ｉ （３３７）ｉｎｔｅｒｎａｌ ｃｏｎｔｒｏｌ ｓｙｓｔｅｍ 内部控制体系 Ｉ （３３８）ｉｎｔｅｒｎａｌ ｆａｉｌｕｒｅ ｃｏｓｔ 内部损失成本 Ｉ （３３９）ｉｎｔｅｒｎａｌ ｒａｔｅ ｏｆ ｒｅｔｕｒｎ（ＩＲＲ） 内含报酬率 Ｉ （３４０）ｉｎｖｅｎｔｏｒｙ 存货 Ｉ （３４１）ｉｎｖｅｓｔｍｅｎｔ 投资 Ｉ （３４２）ｉｎｖｅｓｔｍｅｎｔ ｃｅｎｔｅｒ 投资中心 Ｉ （３４３）ｉｎｖｏｉｃｅ ｒｅｇｉｓｔｅｒ 发票登记薄 Ｉ （３４４）ｉｓｓｕｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 已发行股本 Ｊ （３４５）ｊｏｂ 定单 Ｊ （３４６）ｊｏｂ ｃａｒｄ 工作卡 Ｊ （３４７）ｊｏｂ ｃｏｓｔｉｎｇ 工作成本计算 Ｊ （３４８）ｊｏｂ ｓｈｅｅｔ 工作单 Ｊ （３４９）ｊｏｉｎｔ ｃｏｓｔ 联合成本 Ｊ （３５０）ｊｏｉｎｔ ｐｒｏｄｕｃｔｓ 联产品 Ｊ （３５１）ｊｏｉｎｔ ｓｔｏｃｋ ｃｏｍｐａｎｙ 股份公司 Ｊ （３５３）ｊｏｕｒｎａｌ 日记帐 Ｊ （３５４）ｊｕｓｔ－ｉｎ－ｔｉｍｅ（ＪＩＴ） 适时制度 Ｊ （３５５）ｊｕｓｙ－ｉｎ－ｔｉｍｅ ｐｒｏｄｕｃｔｉｏｎ 适时生产 Ｊ （３５６）ｊｕｓｔ－ｉｎ－ｔｉｍｅ ｐｕｒｃｈａｓｉｎｇ 适时购买 Ｋ （３５７）ｋｅｙ ｆａｃｔｏｒ 关键因素 Ｌ （３５８）ｌａｂｏｕｒ 人工 Ｌ （３５９）ｌａｂｏｕｒ ｔｒａｎｓｆｅｒ ｎｏｔｅ 人工转移单 Ｌ （３６０）ｌｅａｎｉｎｇ ｃｕｒｖｅ 学习曲线 Ｌ （３６１）ｌｅｄｇｅｒ 分类帐户 Ｌ （３６２）ｌｅｎｇｔｈ ｏｆ ｏｒｄｅｒ ｂｏｏｋ 定单平均周期 Ｌ （３６３）ｌｅｔｔｅｒ ｏｆ ｃｒｅｄｉｔ 信用证 Ｌ （３６４）ｌｅｖｅｒａｇｅ 举债经营比率 Ｌ （３６５）ｌｉａｂｉｌｉｔｉｅｓ 负债 Ｌ （３６６）ｌｉｆｅ ｃｙｃｌｅ ｃｏｓｔｉｎｇ 寿命周期成本计算 Ｌ （３６７）ＬＩＦＯ 后近先出法 Ｌ （３６８）ｌｉｍｉｔｅｄ ｌｉａｂｉｌｉｔｙ ｃｏｍｐａｎｙ 有限责任公司 Ｌ （３６９）ｌｉｍｉｔｉｎｇ ｆａｃｔｏｒ 限制因素 Ｌ （３７０）ｌｉｎｅ－ｉｔｅｍ ｂｕｄｇｅｔ 明细支出预算 Ｌ （３７１）ｌｉｎｅｒ ｐｒｏｇｒａｍｍｉｎｇ 线性规划 Ｌ （３７２）ｌｉｑｕｉｄ ａｓｓｅｔｓ 变现资产 Ｌ （３７３）ｌｉｑｕｉｄａｔｉｏｎ 清算 Ｌ （３７４）ｌｉｑｕｉｄｉｔｙ ｒａｔｉｏｓ 易变现比率 Ｌ （３７５）ｌｏａｎ 贷款 Ｌ （３７６）ｌｏａｎ ｃａｐｉｔａｌ 借入资本 Ｌ （３７７）ｌｏｎｇ ｒａｎｇｅ ｐａｌｎｎｉｎｇ 长期计划 Ｌ （３７８）ｌｏｓｔ ｔｉｍｅ ｒｅｃｏｒｄ 虚耗时间记录 Ｌ （３７９）ｌｏｗ ｇｅａｒｅｄ 低结合杠杆（比例） Ｌ （３８０）ｌｏｗｅｒ ｏｆ ｃｏｓｔ ｏｒ ｎｅｔ ｒｅａｌｉｚａｂｌｅ ｖａｌｕｅ ｃｏｎｃｅｐｔ 成本或可变净价孰低概念 Ｍ （３８１）ｍａｃｈｉｎｅ ｈｏｕｒ ｒａｔｅ 机器小时率 Ｍ （３８２）ｍａｃｈｉｎｅ ｔｉｍｅ ｒｅｃｏｒｄ 机器时间记录 Ｍ （３８３）ｍａｎａｇｅｄ ｃｏｓｔ 管理成本 Ｍ （３８４）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 管理会计 Ｍ （３８５）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ ｃｏｎｃｅｐｔ 管理会计概念 Ｍ （３８６）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ ｇｕｉｄｅｓ 管理会计指导方针 Ｍ （３８７）ｍａｎａｇｅｍｅｎｔ ａｕｄｉｔ 管理审计 Ｍ （３８８）ｍａｎａｇｅｍｅｎｔ ｂｕｙ－ｏｕｔ 管理性购买产权 Ｍ （３８９）ｍａｎａｇｅｍｅｎｔ ｂｙ ｅｘｃｅｐｔｉｏｎ 例外管理原则 Ｍ （３９０）ｍａｒｇｉｎ 边际 Ｍ （３９１）ｍａｒｇｉｎ ｏｆ ｓａｆｅｔｙ ｒａｔｉｏｎ 安全边际比率 Ｍ （３９２）ｍａｒｇｉｎ ｃｏｓｔ 边际成本 Ｍ （３９３）ｍａｒｇｉｎ ｃｏｓｔｉｎｇ 边际成本计算 Ｍ （３９４）ｍａｒｋ－ｄｏｗｎ 降低标价 Ｍ （３９５）ｍａｒｋ－ｕｐ 提高标价 Ｍ （３９６）ｍａｒｋｅｔ ｒｉｓｋ ｐｒｅｍｉｕｍ 市场分险补偿 Ｍ （３９７）ｍａｒｋｅｔ ｓｈａｒｅ 市场份额 Ｍ （３９８）ｍａｒｋｅｔｉｎｇ ｃｏｓｔ 营销成本 Ｍ （３９９）ｍａｔｃｈｉｎｇ ｃｏｎｃｅｐｔ 配比概念 Ｍ （４００）ｍａｔｅｒｉａｌｉｔｙ ｃｏｎｃｅｐｔ 重要性概念 Ｍ （４０１）ｍａｔｅｒｉａｌｓ ｒｅｑｕｉｓｉｔｉｏｎ 领料单 Ｍ （４０２）ｍａｔｅｒｉａｌｓ ｒｅｔｕｒｎｅｄ ｎｏｔｅ 退料单 Ｍ （４０４）ｍｅｍｏｒａｎｄｕｍ ｏｆ ａｓｓｏｃｉａｔｉｏｎ 公司设立细则 Ｍ （４０５）ｍｅｒｇｅｒ 兼并 Ｍ （４０６）ｍｅｒｇｅｒ ａｃｃｏｕｎｔｉｎｇ 兼并会计 Ｍ （４０７）ｍｉｎｏｒｉｔｙ ｉｎｔｅｒｅｓｔ 少数股权 Ｍ （４０８）ｍｉｘｅｄ ｃｏｓｔ 混合成本 Ｎ （４０９）ｎｅｔ ａｓｓｅｔｓ 净资产 Ｎ （４１０）ｎｅｔ ｂｏｏｋ ｖａｌｕｅ 净帐面价值 Ｎ （４１１）ｎｅｔ ｌｉｑｕｉｄ ｆｕｎｄｓ 净可变现资金 Ｎ （４１２）ｎｅｔ ｍａｒｇｉｎ 净边际 Ｎ （４１３）ｎｅｔ ｐｒｅｓｅｎｔ ｖａｌｕｅ（ＮＰＶ） 净现值 Ｎ （４１４）ｎｅｔ ｐｒｏｆｉｔ 净利润 Ｎ （４１５）ｎｅｔ ｒｅａｌｉｚａｂｌｅ ｖａｌｕｅ 可变现净值 Ｎ （４１６）ｎｅｔ ｗｏｒｔｈ 资产净值 Ｎ （４１７）ｎｅｔｗｏｒｋ ａｎａｌｙｓｉｓ 网络分析 Ｎ （４１８）ｎｏｉｓｅ 干捞 Ｎ （４１９）ｎｏｍｉｎａｌ ａｃｃｏｕｎｔ 名义帐户 Ｎ （４２０）ｎｏｍｉｎａｌ ｓｈａｒｅ ｃａｐｉｔａｌ 名义股本 Ｎ （４２１）ｎｏｍｉｎａｌ ｈｏｌｄｉｎｇ 代理持有股份 Ｎ （４２２）ｎｏｎ－ａｄｊｕｓｔｉｎｇ ｅｖｅｎｔｓ 非调整事项 Ｎ （４２３）ｎｏｎ－ｆｉｎａｎｃｉａｌ ｐｅｒｆｏｒｍａｎｃｅ ｍｅａｓｕｒｅｍｅｎｔ 非财务业绩计量 Ｎ （４２４）ｎｏｎ－ｉｎｔｅｒｇｒａｔｅｄ ａｃｃｏｕｎｔｓ 非综合报表 Ｎ （４２５）ｎｏｎ－ｌｉｎｅｒ ｐｒｏｇｒａｍｍｉｎｇ 非线性规划 Ｎ （４２６）ｎｏｎ－ｖｏｔｉｎｇ ｓｈａｒｅｓ 无表决权的股份 Ｎ （４２７）ｎｏｔｉｏｎａｌ ｃｏｓｔ 名义成本 Ｎ （４２８）ｎｕｍｂｅｒ ｏｆ ｄａｙｓ ｓｔｏｃｋ 存货周转天数 Ｎ （４２９）ｎｕｍｂｅｒ ｏｆ ｗｅｅｋｓ ｓｔｏｃｋ 存货周转周数 Ｏ （４３０）ｏｂｊｅｃｔｉｖｅ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 客体分类 Ｏ （４３１）ｏｂｓｏｌｅｓｃｅｎｃｅ 陈旧 Ｏ （４３２）ｏｆｆ ｂａｌａｎｃｅ ｓｈｅｅｔ ｆｉｎａｎｃｅ 资产负债表外筹资 Ｏ （４３３）ｏｆｆｅｒ ｆｏｒ ｓａｌｅ 标价出售 Ｏ （４３４）ｏｐｅｒａｔｉｎｇ ｂｕｄｇｅｔ 经营预算 Ｏ （４３５）ｏｐｅｒａｔｉｎｇ ｌｅａｓｅ 经营租赁 Ｏ （４３６）ｏｐｅｒａｔｉｎｇ ｓｔａｔｅｍｅｎｔ 营业报表 Ｏ （４３７）ｏｐｅｒａｔｉｏｎ ｔｉｍｅ 操作时间 Ｏ （４３８）ｏｐｅｒａｔｉｏｎａｌ ｃｏｎｔｒｏｌ 经营控制 Ｏ （４３９）ｏｐｅｒａｔｉｏｎａｌ ｇｅａｒｉｎｇ 经营杠杆 Ｏ （４４０）ｏｐｅｒａｔｉｎｇ ｐｌａｎｓ 经营计划 Ｏ （４４１）ｏｐｐｏｒｔｕｎｉｔｙ ｃｏｓｔ 机会成本 Ｏ （４４２）ｏｒｄｅｒ 定单 Ｏ （４４３）ｏｒｄｉｎａｒｙ ｓｈａｒｅｓ 普通股 Ｏ （４４４）ｏｕｔ－ｏｆ－ｄａｔｅ ｃｈｅｑｕｅ 过期支票 Ｏ （４４５）ｏｖｅｒ ｃａｐｉｔａｌｉｚａｔｉｏｎ 过分资本化 Ｏ （４４６）ｏｖｅｒｈｅａｄ 制造费用 Ｏ （４４７）ｏｖｅｒｈｅａｄ ａｂｓｏｒｐｔｉｏｎ ｒａｔｅ 制造费用分配率 Ｏ （４４８）ｏｖｅｒｈｅａｄ ｃｏｓｔ 制造费用 Ｏ （４４９）ｏｖｅｒｔｒａｄｉｎｇ 超过营业资金的经营 Ｐ （４５０）ｐａｉｄ ｃｈｅｑｕｅ 已付支票 Ｐ （４５１）ｐａｉｄ－ｕｐ ｓｈａｒｅ ｃａｐｉｔａｌ 认定股本 Ｐ （４５２）ｐａｒｅｎｔ ｃｏｍｐａｎｙ 母公司 Ｐ （４５３）ｐａｒｅｔｏ ｄｉｓｔｒｉｂｕｔｉｏｎ 帕累托分布 Ｐ （４５４）ｐａｒｔｉｃｉｐａｔｉｎｇ ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 参与优先股 Ｐ （４５６）ｐａｙａｂｌｅ ｌｅｄｇｅｒ 应付款项帐户 Ｐ （４５７）ｐａｙｂａｃｋ 回收期 Ｐ （４５８）ｐａｙｍｅｎｔｓ ａｎｄ ｒｅｃｅｉｐｔｓ ａｃｃｏｕｎｔ 收入和支出报表 Ｐ （４５９）ｐａｙｍｅｎｔｓ ｗｉｔｈｈｅｌｄ 保留款额 Ｐ （４６０）ｐａｙｒｏｌｌ 工资单 Ｐ （４６１）ｐａｙｒｏｌｌ ａｎａｌｙｓｉｓ 工资分析 Ｐ （４６２）ｐｅｒｃｅｎｔａｇｅ ｐｒｏｆｉｔ ｏｎ ｔｕｒｎｏｖｅｒ 利润对营业额比率 Ｐ （４６３）ｐｅｒｉｏｄ ｃｏｓｔ 期间成本 Ｐ （４６４）ｐｅｒｐｅｔｕａｌ ｉｎｖｅｎｔｏｒｙ 永续盘存 Ｐ （４６５）ｐｅｒｓｏｎａｌ ａｃｃｏｕｎｔ 记名帐户 Ｐ （４６６）ＰＥＰＴ 项目评审法 Ｐ （４６７）ｐｅｔｔｙ ｃａｓｈ ａｃｃｏｕｎｔ 备用金帐户 Ｐ （４６８）ｐｅｔｔｙ ｃａｓｈ ｖｏｕｃｈｅｒ 备用金凭证 Ｐ （４６９）ｐｈｙｓｉｃａｌ ｉｎｖｅｎｔｏｒｙ 实地盘存 Ｐ （４７０）ｐｌａｎｎｉｎｇ 计划 Ｐ （４７１）ｐｌａｎｎｉｎｇ ｈｏｒｉｚｏｎ 计划时限 Ｐ （４７２）ｐｌａｎｎｉｎｇ ｐｅｒｉｏｄ 计划期间 Ｐ （４７３）ｐｏｌｉｃｙ ｃｏｓｔ 政策成本 Ｐ （４７４）ｐｏｓｉｔｉｏｎ ａｕｄｉｔ 状况审计 Ｐ （４７５）ｐｏｓｔ ｂａｌａｎｃｅ ｓｈｅｅｔ ｅｖｅｎｔｓ 资产负债表编后事项 Ｐ （４７６）ｐｒａｃｔｉｃａｌ ｃａｐａｃｉｔｙ 实际生产能力 Ｐ （４７７）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ ｌｏｓｓｅｓ 购置前损失 Ｐ （４７８）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ ｐｒｏｆｉｔｓ 购置前利润 Ｐ （４７９）ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 优先股 Ｐ （４８０）ｐｒｅｆｅｒｅｎｃｅ ｃｒｅｄｉｔｏｒｓ 优先债权人 Ｐ （４８１）ｐｒｅｆｅｒｒｅｄ ｃｒｅｄｉｔｏｒｓ 优先债权人 Ｐ （４８２）ｐｒｅｐａｙｍｅｎｔｓ 预付款项 Ｐ （４８３）ｐｒｅｓｅｎｔ ｖａｌｕｅ 现值 Ｐ （４８４）ｐｒｅｖｅｎｔｉｏｎ ｃｏｓｔ 预防成本 Ｐ （４８５）ｐｒｉｃｅ ｒａｔｉｏ 市盈率 Ｐ （４８６）ｐｒｉｍｅ ｃｏｓｔ 主要成本 Ｐ （４８７）ｐｒｉｍｅ ｅｎｔｒｙ－ｂｏｏｋｓ ｏｆ 原始分录登记薄 Ｐ （４８８）ｐｒｉｎｃｉｐａｌ ｂｕｄｇｅｔ ｆａｃｔｏｒ 主要预算因素 Ｐ （４８９）ｐｒｉｏｒ ｃｈａｒｇｅ ｃａｐｉｔａｌ 优先股 Ｐ （４９０）ｐｒｉｏｒ ｙｅａｒ ａｄｊｕｓｔｍｅｎｔｓ 以前年度调整 Ｐ （４９１）ｐｒｉｏｒｉｔｙ ｂａｓｅ ｂｕｄｇｅｔｉｎｇ 优先顺序体制的预算 Ｐ （４９２）ｐｒｉｖａｔｅ ｃｏｍｐａｎｙ 私人公司 Ｐ （４９３）ｐｒｏ－ｆｏｒｍａ ｉｎｖｏｉｃｅ 预开发票 Ｐ （４９４）ｐｒｏｂｌｅｍ ｃｈｉｌｄ 问号产品 Ｐ （４９５）ｐｒｏｃｅｓｓ ｃｏｓｔｉｎｇ 分步成本计算 Ｐ （４９６）ｐｒｏｃｅｓｓ ｔｉｍｅ 加工时间 Ｐ （４９７）ｐｒｏｄｕｃｔ ｃｏｓｔ 产品成本 Ｐ （４９８）Ｐｒｏｄｕｃｔ ｌｉｆｅ ｃｙｃｌｅ 产品寿命周期 Ｐ （４９９）ｐｒｏｄｕｃｔｉｏｎ ｃｏｓｔ 生产成本 Ｐ （５００）ｐｒｏｄｕｃｔｉｏｎ ｃｏｓｔ ｏｆ ｓａｌｅｓ 售货成本Ｐ （５０１）ｐｒｏｄｕｃｔｉｏｎ ｖｏｌｕｍｅ ｒａｔｉｏ 生产业务量比率 Ｐ （５０２）ｐｒｏｆｉｔ ｃｅｎｔｅｒ 利润中心 Ｐ （５０３）ｐｒｏｆｉｔ ｐｅｒ ｅｍｐｌｏｙｅｅ 每员工利润 Ｐ （５０４）ｐｒｏｆｉｔ ｒｅｔａｉｎｅｄ ｆｏｒ ｔｈｅ ｙｅａｒ 年度利润留存 Ｐ （５０５）ｐｒｏｆｉｔ ｔｏ ｔｕｒｎｏｖｅｒ ｒａｔｉｏ 利润对营业额比率 Ｐ （５０６）ｐｒｏｆｉｔ－ｖｏｌｕｍｅ ｇｒａｐｈ 利量图 Ｐ （５０８）ｐｒｏｇｒａｍｍｉｎｇ 规划 Ｐ （５０９）ｐｒｏｊｅｃｔ ｅｖａｌｕａｔｉｏｎ ａｎｄ ｒｅｖｉｅｗ ｔｅｃｈｎｉｑｕｅ 项目评审法 Ｐ （５１０）ｐｒｏｊｅｃｔｉｏｎ 预计 Ｐ （５１１）ｐｒｏｍｉｓｓｏｒｙ ｎｏｔｅ 本票 Ｐ （５１２）ｐｒｏｓｐｅｃｔｕｓ 募债说明书 Ｐ （５１３）ｐｒｏｖｉｓｉｏｎｓ ｆｏｒ ｌｉａｂｉｌｉｔｉｅｓ ａｎｄ ｃｈａｒｇｅｓ 偿债和费用准备 Ｐ （５１４）ｐｒｕｄｅｎｔ ｃｏｎｃｅｐｔ 稳健性概念 Ｐ （５１５）ｐｕｂｌｉｃ ｃｏｍｐａｎｙ 公开公司 Ｐ （５１６）ｐｕｒｃｈａｓｅ ｏｒｄｅｒ 订购单 Ｐ （５１７）ｐｕｒｃｈａｓｅ ｒｅｑｕｉｓｉｔｉｏｎ 请购单 Ｐ （５１８）ｐｕｒｃｈａｓｅ ｌｅｄｇｅｒ 采购帐户 Ｑ （５１９）ｑｕａｌｉｔｙ ｒｅｌａｔｅｄ ｃｏｓｔｓ 质量有关成本 Ｑ （５２０）ｑｕｅｕｉｎｇ ｔｉｍｅ 排队时间 Ｒ （５２１）ｒａｔｅ 率 Ｒ （５２２）ｒａｔｉｏ 比率 Ｒ （５２３）ｒａｔｉｏｎ ｐｙｒａｍｉｄ 比率金字塔 Ｒ （５２４）ｒａｗ ｍａｔｅｒｉａｌ 原材料 Ｒ （５２５）ｒｅｃｅｉｐｔｓ ａｎｄ ｐａｙｍｅｎｔｓ ａｃｃｏｕｎｔ 收入和支付报表 Ｒ （５２６）ｒｅｃｅｉｖａｂｌｅ ｌｅｄｇｅｒ 应收款项帐户 Ｒ （５２７）ｒｅｄｅｅｍａｂｌｅ ｓｈａｒｅｓ 可赎回股份 Ｒ （５２８）ｒｅｄｅｍｐｔｉｏｎ 赎回 Ｒ （５２９）ｒｅｇｉｓｔｅｒｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 注册资本 Ｒ （５３０）ｒｅｊｅｃｔｓ 废品 Ｒ （５３１）ｒｅｌｅｖａｎｃｙ ｃｏｎｃｅｐｔ 相关性概念 Ｒ （５３２）ｒｅｌｅｖａｎｔ ｃｏｓｔｓ 相关成本 Ｒ （５３３）ｒｅｌｅｖａｎｔ ｒａｎｇｅ 相关范围 Ｒ （５３４）ｒｅｌｉａｂｉｌｉｔｙ ｃｏｎｃｅｐｔ 可靠性概念 Ｒ （５３５）ｒｅｐｌａｃｅｍｅｎｔ ｐｒｉｃｅ 重置价格 Ｒ （５３６）ｒｅｐｏｒｔ 报表 Ｒ （５３７）ｒｅｐｏｒｔｉｎｇ 报告 Ｒ （５３８）ｒｅｓｅａｒｃｈ ｃｏｓｔ， ａｐｐｌｉｅｄ 应用性研究成本 Ｒ （５３９）ｒｅｓｅａｒｃｈ ｃｏｓｔ， ｐｕｒｅ ｏｒ ｂａｓｉｃ 理论或基础研究成本 Ｒ （５４０）ｒｅｓｅｒｖｅｓ 留存收益 Ｒ （５４１）ｒｅｓｉｄｕａｌ ｉｎｃｏｍｅ 剩余收益 Ｒ （５４２）ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ ｃｅｎｔｅｒ 责任中心 Ｒ （５４３）ｒｅｔｅｎｔｉｏｎ ｍｏｎｅｙ 保留款额 Ｒ （５４４）ｒｅｔｕｒｎ ｏｎ ｃａｐｉｔａｌ ｅｍｐｌｏｙｅｄ 运用资本报酬率 Ｒ （５４５）ｒｅｔｕｒｎｓ 退回 Ｒ （５４６）ｒｅｖｅｎｕｅ 收入 Ｒ （５４７）ｒｅｖｅｎｕｅ ｃｅｎｔｅｒ 收入中心 Ｒ （５４８）ｒｅｖｅｎｕｅ ｅｘｐｅｎｄｉｔｕｒｅ 收益支出 Ｒ （５４９）ｒｅｖｅｎｕｅ ｉｎｖｅｓｔｍｅｎｔ 收入性投资 Ｒ （５５０）ｒｉｇｈｔ ｉｓｓｕｅ 认股权发行 Ｒ （５５１）ｒｏｌｌｉｎｇ ｂｕｄｇｅｔ 滚动预算 Ｒ （５５２）ｒｏｌｌｉｎｇ ｆｏｒｅｃａｓｔ 滚动预测 Ｓ （５５３）ｓａｌｅｓ ｌｅｄｇｅｒ 销售分类帐 Ｓ （５５４）ｓａｌｅｓ ｏｒｄｅｒ 销售定单 Ｓ （５５５）ｓａｌｅｓ ｐｅｒ ｅｍｐｌｏｙｅｅ 每员工销售额 Ｓ （５５６）ｓｃｒａｐ 废料 Ｓ （５５７）ｓｃｒｉｐ ｉｓｓｕｅ 红股发行 Ｓ （５５８）ｓｅｃｕｒｅｄ ｃｒｅｄｉｔｏｒｓ 有担保的债权人 Ｓ （５５９）ｓｅｇｍｅｎｔａｌ ｒｅｐｏｒｔｉｎｇ 分部报告 Ｓ （５６０）ｓｅｌｌｉｎｇ ｃｏｓｔ 销售成本 Ｓ （５６１）ｓｅｍｉ－ｆｉｘｅｄ ｃｏｓｔ 半固定成本 Ｓ （５６２）ｓｅｍｉ－ｖａｒｉａｂｌｅ ｃｏｓｔ 半变动成本 Ｓ （５６３）ｓｅｎｓｉｔｉｖｉｔｙ ａｎａｌｙｓｉｓ 敏感性分析 Ｓ （５６４）ｓｅｒｖｉｃｅ ｃｏｓｔ ｃｅｎｔｅｒ 服务成本中心 Ｓ （５６５）ｓｅｒｖｉｃｅ ｃｏｓｔｉｎｇ 服务成本计算 Ｓ （５６６）ｓｅｔ－ｕｐ ｔｉｍｅ 安装时间 Ｓ （５６７）ｓｈａｄｏｗ ｐｒｉｃｅｓ 影子价格 Ｓ （５６８）ｓｈａｒｅ 股票 Ｓ （５６９）ｓｈａｒｅ ｃａｐｉｔａｌ 股份资本 Ｓ （５７０）ｓｈａｒｅ ｏｐｔｉｏｎ ｓｃｈｅｍｅ 购股权证方案 Ｓ （５７１）ｓｈａｒｅ ｐｒｅｍｉｕｍ 股票溢价 Ｓ （５７２）ｓｉｇｈｔ ｄｒａｆｔ 即期汇票 Ｓ （５７３）ｓｉｎｇｌｅ－ｅｎｔｒｙ ｂｏｏｋ－ｋｅｅｐｉｎｇ 单式薄记 Ｓ （５７４）ｓｉｎｋｉｎｇ ｆｕｎｄ 偿债基金 Ｓ （５７５）ｓｌａｃｋ ｔｉｍｅ 松驰时间 Ｓ （５７６）ｓｏｃｉａｌ ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ ｃｏｓｔ 社会责任成本 Ｓ （５７７）ｓｏｌｅ ｔｒａｄｅｒ 独资经营者 Ｓ （５７８）ｓｏｕｒｃｅ ａｎｄ ａｐｐｌｉｃａｔｉｏｎ ｏｆ ｆｕｎｄｓ ｓｔａｔｅｍｅｎｔ 资金来源和运用表 Ｓ （５７９）ｓｐｅｃｉａｌ ｏｒｄｅｒ ｃｏｓｔｉｎｇ 特殊定单成本计算 Ｓ （５８０）ｓｔａｆｆ ｃｏｓｔｓ 职工成本 Ｓ （５８１）ｓｔａｎｄａｒｄ 标准 Ｓ （５８２）ｓｔａｎｄａｒｄ ａｃｃｏｕｎｔｉｎｇ ｐｒａｃｔｉｃｅ 标准会计实务 Ｓ （５８３）ｓｔａｎｄａｒｄ ｃｏｓｔ 标准成本 Ｓ （５８４）ｓｔａｎｄａｒｄ ｃｏｓｔｉｎｇ 标准成本计算 Ｓ （５８５）ｓｔａｎｄａｒｄ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ 标准直接人工 Ｓ （５８６）ｓｔａｎｄａｒｄ ｈｏｕｒ 标准小时 Ｓ （５８７）ｓｔａｎｄａｒｄ ｍｉｎｕｔｅ 标准分钟 Ｓ （５８８）ｓｔａｎｄａｒｄ ｐｅｒｆｏｒｍａｃｅ－ｌａｂｏｕｒ 标准人工业绩 Ｓ （５８９）ｓｔａｎｄａｒｄ ｔｉｍｅ 标准时间 Ｓ （５９０）ｓｔａｎｄａｒｄ ｏｒｄｅｒ 经常性定单 Ｓ （５９１）ｓｔａｔｅｍｅｎｔ ｏｆ ａｃｃｏｕｎｔ 营业帐单 Ｓ （５９２）ｓｔａｔｅｍｅｎｔ ｏｆ ａｆｆａｉｒｓ 财务状况表 Ｓ （５９３）ｓｔａｔｕｔｏｒｙ ｂｏｄｙ 法定实体 Ｓ （５９４）ｓｔｏｃｋ 存货 Ｓ （５９５）ｓｔｏｃｋ ｃｏｎｔｒｏｌ 存货控制 Ｓ （５９６）ｓｔｏｃｋ ｔｕｒｎｏｖｅｒ 存货周转率 Ｓ （５９７）ｓｔｏｃｋｔａｋｉｎｇ 盘点存货 Ｓ （５９８）ｓｔｏｒｅｓ ｒｅｑｕｉｓｉｔｉｏｎ 领料申请单 Ｓ （５９９）ｓｔｒａｔｅｇｉｃ ｂｕｓｉｎｅｓｓ ｕｎｉｔ 战略性经营单位 Ｓ （６００）ｓｔｒａｔｅｇｉｃ ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 战略管理会计 Ｓ （６０１）ｓｔｒａｔｅｇｉｃ ｐｌａｎｎｉｎｇ 战略计划 Ｓ （６０２）ｓｔｒａｔｅｇｙ 战略 Ｓ （６０３）ｓｕｂｊｅｃｔｉｖｅ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 主体分类 Ｓ （６０４）ｓｕｂｓｃｒｉｂｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 已认购的股本 Ｓ （６０５）ｓｕｂｓｉｄｉａｒｙ ｕｎｄｅｒｔａｋｉｎｇ 子公司 Ｓ （６０６）ｓｕｎｋ ｃｏｓｔ 沉没成本 Ｓ （６０７）ｓｕｐｐｌｙ ｅｓｔｉｍａｔｅ 预算估计 Ｓ （６０８）ｓｕｐｐｌｙ ｅｘｐｅｎｄｉｔｕｒｅ 预算支出 Ｓ （６０９）ｓｕｓｐｅｎｓｅ ａｃｃｏｕｎｔ 暂记帐户 Ｓ （６１０）ＳＷＯＴ ａｎａｌｙｓｉｓ 长处和短处，机会和威胁分析 Ｓ （６１１）ｓｙｓｔｅｍ 制度，体系 Ｔ （６１２）ｔａｃｔｉｃａｌ ｐｌａｎｎｉｎｇ 策略计划 Ｔ （６１３）ｔａｃｔｉｃｓ 策略 Ｔ （６１４）ｔａｋｅ－ｏｖｅｒ 接收 Ｔ （６１５）ｔａｎｇｉｂｌｅ ａｓｓｅｔ 有形资产 Ｔ （６１６）ｔａｎｇｉｂｌｅ ｆｉｘｅｄ ａｓｓｅｔ ｓｔａｔｅｍｅｎｔ 有形固定资产表 Ｔ （６１７）ｔａｒｇｅｔ ｃｏｓｔ 目标成本 Ｔ （６１８）ｔｅｒｏｔｅｃｈｎｏｌｏｇｙ 设备综合工程学 Ｔ （６１９）ｔｈｒｏｕｇｈｐｕｔ ａｃｃｏｕｎｔｉｎｇ 生产量会计 Ｔ （６２０）ｔｉｍｅ 时间 Ｔ （６２１）ｔｉｍｅ ｓｈｅｅｔ 时间记录表 Ｔ （６２２）ｔｏｔａｌ ａｓｓｅｔｓ 总资产 Ｔ （６２３）ｔｏｔａｌ ｑｕａｌｉｔｙ ｍａｎａｇｅｍｅｎｔ 全面质量管理 Ｔ （６２４）ｔｏｔａｌ ｓｔｏｃｋｓ 存货总计 Ｔ （６２５）ｔｒａｄｅ ｃｒｅｄｉｔｏｒｓ 购货客户（应付帐款） Ｔ （６２６）ｔｒａｄｅ ｄｅｂｔｏｒｓ 销货客户（应收帐款） Ｔ （６２７）ｔｒａｄｉｎｇ ｐｒｏｆｉｔ ａｎｄ ｌｏｓｓ ａｃｃｏｕｎｔ 营业损益表 Ｔ （６２８）ｔｒａｎｓｆｅｒ ｐｒｉｃｅ 转让价格 Ｔ （６２９）ｔｒａｎｓｉｔ ｔｉｍｅ 中转时间 Ｔ （６３０）ｔｒｅａｓｕｒｅｒｓｈｉｐ 财务长制度 Ｔ （６３１）ｔｒａｉｌ ｂａｌａｎｃｅ 试算平衡表 Ｔ （６３２）ｔｕｒｎｏｖｅｒ 营业额 Ｕ （６３３）ｕｎｃａｌｌｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 未催缴股本 Ｕ （６３４）ｕｎｄｅｒ ｃａｐｉｔａｌｉｚａｔｉｏｎ 不足资本化 Ｕ （６３５）ｕｎｄｅｒ ｏｒ ｏｖｅｒ－ａｂｓｏｒｂｅｄ ｏｖｅｒｈｅａｄ 少吸收或多吸收的制造费用 Ｕ （６３６）ｕｎｉｆｏｒｍ ａｃｃｏｕｎｔｉｎｇ 统一会计 Ｕ （６３７）ｕｎｉｆｏｒｍ ｃｏｓｔｉｎｇ 统一成本计算 Ｕ （６３８）ｕｎｉｓｓｕｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 未发行股本 Ｖ （６３９）ｖａｌｕｅ 价值 Ｖ （６４０）ｖａｌｕｅ ａｄｄｅｄ 增值 Ｖ （６４１）ｖａｌｕｅ ａｎａｌｙｓｉｓ 价值分析 Ｖ （６４２）ｖａｌｕｅ ｆｏｒ ｍｏｎｅｙ ａｕｄｉｔ 经济效益审计 Ｖ （６４３）ｖａｒｉａｂｌｅ ｃｏｓｔ 变动成本 Ｖ （６４４）ｖａｒｉａｂｌｅ ｃｏｓｔ ｏｆ ｓａｌｅｓ 销售的变动成本 Ｖ （６４５）ｖａｒｉａｎｃｅ 差异 Ｖ （６４６）ｖａｒｉａｎｃｅ ａｃｃｏｕｎｔｉｎｇ 差异会计 Ｖ （６４７）ｖａｒｉａｎｃｅ ａｄｍｉｎｉｓｔｒａｔｉｖｅ ｃｏｓｔ 行政管理费用差异 Ｖ （６４８）ｖａｒｉａｎｃｅ ａｎａｌｙｓｉｓ 差异分析 Ｖ （６４９）ｖａｒｉａｎｃｅ ｂｕｄｇｅｔ 预算差异 Ｖ （６５０）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｅｆｆｉｃｉｅｎｃｙ 直接人工效率差异 Ｖ （６５１）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｒａｔｅ 直接人工费率差异 Ｖ （６５２）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｔｏｔａｌ 直接人工总差异 Ｖ （６５３）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｍｉｘ 直接材料结构差异 Ｖ （６５４）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｐｒｉｃｅ 直接材料价格差异 Ｖ （６５５）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｔｏｔａｌ 直接材料总差异 Ｖ （６５６）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｕｓａｇｅ 直接材料用量差异 Ｖ （６５７）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｙｉｅｌｄ 直接材料产出率差异 Ｖ （６５８）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｘｐｅｎｄｉｔｕｒｅ 固定生产性制造费用耗费差异 Ｖ （６５９）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｔｏｔａｌ 固定生产性制造费用总差异 Ｖ （６６０）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｖｏｌｕｍｅ 固定生产性制造费用业务量差异 Ｖ （６６１）ｖａｒｉａｎｃｅ ｍａｒｋｅｔ ｓｈａｒｅ 市场份额差异 Ｖ （６６２）ｖａｒｉａｎｃｅ ｍａｒｋｅｔ ｓｉｚｅ 市场规模差异 Ｖ （６６３）ｖａｒｉａｎｃｅ ｍａｒｋｅｔｉｎｇ ｃｏｓｔ 营销成本差异 Ｖ （６６４）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎａｌ 经营差异 Ｖ （６６５）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎａｌ ｐｒｉｃｅ 经营价格差异 Ｖ （６６６）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎ ｕｓａｇｅ 经营用量差异 Ｖ （６６７）ｖａｒｉａｎｃｅ ｐｌａｎｎｉｎｇ 计划差异 Ｖ （６６８）ｖａｒｉａｎｃｅ ｐｌａｎｎｉｎｇ ｐｒｉｃｅ 计划价格差异 Ｖ （６６９）ｖａｒｉａｎｃｅ ｑｕａｌｉｔｙ ｃｏｓｔ 质量成本差异 Ｖ （６７０）ｖａｒｉａｎｃｅ ｒｅｖｉｓｉｏｎ 标准修订差异 Ｖ （６７４）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｍｉｘ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售贡献毛益差异 Ｖ （６７５）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｍｉｘ ｐｒｏｆｉｔ 销售结构利润差异 Ｖ （６７６）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｑｕａｎｔｉｔｙ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售数量贡献毛益差异 Ｖ （６７７）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｑｕａｎｉｔｙ ｐｒｏｆｉｔ 销售数量利润差异 Ｖ （６７８）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｔｕｒｎｏｖｅｒ 销售收入差异 Ｖ （６７９）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｖｏｌｕｍｅ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售业务量贡献毛益差异 Ｖ （６８０）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｖｏｌｕｍｅ ｐｒｏｆｉｔ 销售业务量利润差异 Ｖ （６８１）ｖａｒｉａｎｃｅ ｓｅｌｌｉｎｇ ｐｒｉｃｅ 销售价格差异 Ｖ （６８２）ｖａｒｉａｎｃｅ ｔｏｔａｌ ｐｒｏｆｉｔ 总利润差异 Ｖ （６８３）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｆｆｉｃｉｅｎｃｙ 变动生产性制造费用效率差异 Ｖ （６８４）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｘｐｅｎｄｉｔｕｒｅ 变动生产性制造费用耗费差异 Ｖ （６８５）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｔｏｔａｌ 变动生产性制造费用总差异 Ｖ （６８６）ｖｉｒｅｍｅｎｔ 预算流用 Ｖ （６８７）ｖｏｔｅ 表决 Ｖ （６８８）ｖｏｕｃｈｅｒ 凭证 Ｗ （６８９）ｗａｉｔｉｎｇ ｔｉｍｅ 等候时间 Ｗ （６９０）ｗａｓｔｅ 废品（料） Ｗ （６９１）ｗａｓｔｉｎｇ ａｓｓｅｔ 递耗资产 Ｗ （６９２）ｗｅｉｇｈｔｅｄ ａｖｅｒａｇｅ ｃｏｓｔ ｏｆ ｃａｐｉｔａｌ 资本的加权平均成本 Ｗ （６９３）ｗｅｉｇｈｔｅｄ ａｖｅｒａｇｅ ｐｒｉｃｅ 加权平均价格 Ｗ （６９４）ｗｉｔｈ ｒｅｓｏｕｒｃｅ 有追索权 Ｗ （６９５）ｗｉｔｈｏｕｔ ｒｅｃｏｕｒｓｅ 无追索权 Ｗ （６９６）ｗｏｒｋｉｎｇ ｃａｐｉｔａｌ 营运资本 Ｗ （６９７）ｗｒｉｔｅ－ｄｏｗｎ 减值 Ｚ （６９８）ｚｅｒｏ ｂａｓｅ ｂｕｄｇｅｔｉｎｇ 零基预算 Ｚ （６９９）ｚｅｒｏ ｃｏｕｐｏｎ ｂｏｎｄ 无息债券 Ｚ （７００）Ｚ ｓｃｏｒｅ 破产预测计分法１（１），提供海量管理资料免费下载！更多免费下载，尽在１（１）。
(财务会计)会计方面专业术语的英文翻译
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。
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acceptance 承兑
account 账户
accountant 会计员accounting 会计
accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付
advertising expense 广告费agency 代理
agent 代理人
agreement 契约
allotments 分配数
allowance 津贴amalgamation 合并amortization 摊销
amortized cost 应摊成本
annuities 年金
applied cost 已分配成本
applied expense 已分配费用
applied manufacturing expense 己分配制造费用apportioned charge 摊派费用
appreciation 涨价
article of association 公司章程
assessment 课税
assets 资产
attorney fee 律师费
audit 审计
auditor 审计员
average 平均数
average cost 平均成本
bad debt 坏账
balance 余额
balance sheet 资产负债表
bank account 银行账户
bank balance 银行结存
bank charge 银行手续费
bank deposit 银行存款
bank discount 银行贴现
bank draft 银行汇票
bank loan 银行借款
bank overdraft 银行透支
bankers acceptance 银行承兑bankruptcy 破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchange 汇票
bill of lading 提单
bills discounted 贴现票据
bills payable 应付票据
bills receivable 应收票据
board of directors 董事会
bonds 债券
bonus 红利
book value 账面价值
bookkeeper 簿记员
bookkeeping 簿记
branch office general ledger 支店往来账户。