中英对照会计术语表
会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照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 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost。
会计术语中英文词汇对照表
会计术语中英文词汇对照表导言会计是一门涉及到财务信息记录、报告和分析的学科，具有全球化的特点。
无论是在国内还是国际上，会计术语的词汇对照表都是学习和使用会计的基础之一。
本文将提供一份包含常见会计术语中英文词汇对照表，以帮助读者更好地理解和运用会计术语。
本文所提供的词汇对照表并非全面，仅仅包含了部分常见的会计术语。
在实际应用中，根据具体情况可能还需要参考其他参考文献或术语表。
会计术语中英文词汇对照表以下是常见会计术语的中英文词汇对照表：中文英文会计Accounting财务Finance资产Asset负债Liability所有者权益Owner’s Equity收入Revenue支出Expense成本Cost利润Profit费用Fee报表Financial Statement 资产负债表Balance Sheet损益表Income Statement现金流量表Cash Flow Statement营业收入Operating Revenue营业成本Operating Cost资产减值损失Impairment Loss无形资产摊销费用Amortization Expense递延所得税资产Deferred Tax Asset递延所得税负债Deferred Tax Liability预付账款Prepaid Expenses结语会计术语是会计学习和实践中的重要一环，准确理解和运用这些术语对于从事会计相关工作的人员至关重要。
希望本文所提供的会计术语中英文词汇对照表能为读者提供帮助。
同时也提醒读者要根据具体情况和实际需求，进一步扩充和完善自己的会计术语词汇库，以应对各种会计场景。
会计词汇中英文对照表
会计词汇中英文对照表会计词汇中英文对照表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 有限合伙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prepaid expense 预付费用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 可征税利润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 电子表格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。
会计报表术语中英文对照
会计报表术语中英文对照一、损益表 INCOME STATEMENTAggregate income statement?合并损益表Operating Results?经营业绩FINANCIAL HIGHLIGHTS?财务摘要Gross revenues?总收入/毛收入Net revenues ?销售收入/净收入Sales?销售额Turnover?营业额Cost of revenues ?销售成本Gross profit ?毛利润Gross margin?毛利率Other income and gain?其他收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin?EBITDA 率EBITA?息、税、摊销前利润EBIT?息税前利润/营业利润Operating income （loss）?营业利润/ （亏损）Operating profit?营业利润Operating margin?营业利润率EBIT margin?EBIT率（营业利润率）Profit before disposal of investments?出售投资前利润Operating expenses:?营业费用：Research and development costs （R&D） ?研发费用marketing expensesSelling expenses?销售费用Cost of revenues?营业成本Selling Cost?销售成本Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用Selling and distribution costs?营销费用/行销费用General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用Operating income （loss）?营业利润/ （亏损）Profit from operating activities?营业利润/经营活动之利润Finance costs?财务费用/财务成本Financial result?财务费用Finance income?财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股 B 相关衍生负债公允值变动Loss on the derivative component of convertible bonds可换股债券衍生工具之损失Equity loss of affiliates?子公司权益损失Government grant income ?政府补助Other （expense） / income ?其他收入/ （费用）Loss before income taxes ?税前损失Income before taxes?税前利润Profit before tax?税前利润Income taxes ?所得税taxes?税项Current Income tax?当期所得税Deferred Income tax?递延所得税Interest income?利息收入Interest income net?利息收入净额Profit for the period?本期利润Ordinary income?普通所得、普通收益、通常收入Comprehensive income?综合收益、全面收益Net income ?净利润Net loss?净损失Net Margin?净利率Income from continuing operations?持续经营收益或连续经营部门营业收益Income from discontinued operations?非持续经营收益或停业部门经营收益extraordinary gain and loss?特别损益、非常损益Gain on trading securities?交易证券收益Net Profit attributable to Equity Holders of the Company?归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders?归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests?少数股东权益/少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income ——Foreign currency translation adjustment ?其他综合利润一外汇折算差异Comprehensive （loss） / income ?综合利润（亏损）Gain on disposal of assets?处分资产溢价收入Loss on disposal of assets?处分资产损失Asset impairments ?资产减值Gain on sale of assets?出售资产利得Intersegment eliminations?公司内部冲销Dividends?股息/股利/分红Deferred dividends?延派股利Net loss per share: ?每股亏损Earnings per share（EPS）?每股收益Earnings per share attributable to ordinaryequity holders of the parent?归属于母公司股东持有者的每股收益 -Basic ?-基本 -Diluted ?-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS?稀释每股收益Basic EPS?基本每股收益Weighted average number of ordinary shares: ?力□权平均股数:-Basic ?-基本-Diluted ?-稀释/摊薄Derivative financial instruments ?衍生金融工具Borrowings ?借贷Earnings Per Share, excluding the （loss）gain on the derivative component of convertible bonds and exchange difference?扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost?历史成本Capital expenditures?资本支出revenues expenditure?收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates ?附属公司权益Equity Earning ?股权收益、股本盈利Non-operating income?营业外收入Income taxes-current?当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred?递延所得税或法人税等调整项（日本公司用法）Income （loss） before income taxes and minority 皿土0丫0$｛所得税及少数股东权益前利润（亏损）Equity in the income of investees?采权益法认列之投资收益Equity Compensation?权益报酬Weighted average number of shares outstanding?力口权平均流通股treasury shares?库存股票Number of shares outstanding at the end of the period"期末流通股数目Equity per share, attributable to equity holders of the Parent?归属于母公司所有者的每股净资产Dividends per share?每股股息、每股分红Cash flow from operations （CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding： ?加权平均普通流通股及等同普通流通股Equity Compensation?权益报酬Weighted Average Diluted Shares?稀释每股收益加权平均值Gain on disposition of discontinued operations?非持续经营业务处置利得（收益）Loss on disposition of discontinued operations?非持续经营业务处置损失participation in profit ?分红profit participation capital?资本红利、资本分红profit sharing?分红Employee Profit Sharing?员工分红（红利）Dividends to shareholders?股东分红（红利）Average basic common shares outstanding?普通股基本平均数Average diluted common shares outstanding?普通股稀释平均数 Securities litigation expenses, net?证券诉讼净支出 Intersegment eliminations ?部门间消减ROA (Return on assets) ?资产回报率/资产收益率ROE(Return on Equit)?股东回报率/股本收益率(回报率)净资产收益率Equit ratio?产权比率Current ration (times)?流动比率ROCE(Return on Capital Employed)?资本报酬率(回报率)或运营资本回报率或权益资本收益率或股权收益率RNOA (Return on Net Operating Assets)?净经营资产收益率(回报率)ROI (Return on Investment)?投资回报率OA (Operating Assets)?经营性资产OL (Operating Liabilites)?经营性负债NBC(Net Borrow禽$七？净借债费用OI(Operating Income)?经营收益NOA(Net Operating Assets)?净经营性资产NFE(Net Financial Earnings)?净金融收益NFO(Net Financial Owners)?净金融负债FLEV(Financial leverage)?财务杠杆OLLEV(Operating Liabilites leverage)?经营负债杠杆CSE(Common Stock Equity)?普通股权益SPREAD?差价RE(Residual Earning)?剩余收益二、资产负债表balance sheet ?资产负债表aggregate balance sheet ??合并资产负债表Assets ?资产Current assets ?流动资产Non-current assets?非流动资产Interests in subsidiaries?附属公司权益Cash and cash equivalents ?现金及现金等价物Hong Kong listed investments, at fair value ?于香港上市的投资，以公允价值列示Investment deposits ?投资存款Designated loan ?委托贷款Financial assets?金融资产Pledged deposits ?银行保证金/抵押存款Trade accounts receivable?应收账款Trade and bills receivables?应收账款及应收票据Inventories ?存货/库存Prepayments and other receivables ?预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets ?流动资产合计Tangible assets?有形资产Intangible assets?无形资产Investment properties ?投资物业Goodwill ?商誉Other intangible assets ?其他无形资产Available-for-sale investments ?可供出售投资Prepayments for acquisition of properties ?收购物业预付款项fair value?公允价值Property, plant and equipment ?物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets?固定资产Plant Assets?厂房资产Lease prepayments?预付租金Intangible assets?无形资产Deferred tax assets ?递延税/递延税项资产Total assets?资产合计Liabilities?负债Current liabilities?流动负债Short-term bank loans?短期银行借款Current maturities of long-term bank loans?一年内到期的长期银行借款Accounts and bills payable?应付账款及应付票据Accrued expenses and other payables?预提费用及其他应付款Total current liabilities?流动负债合计Long-term bank loans, less current maturities Deferred income Deferredtax liabilities?长期银行借款，减一年内到期的长期银行贷款Deferred income?递延收入Deferred tax liabilities?递延税Financial Net Debt?净金融负债Total liabilities?负债合计Commitments and contingencies?资本承诺及或有负债三、股东权益Donated shares ?捐赠股票Additional paid-in capital ?资本公积Statutory reserves ?法定公积Retained earnings ?未分配利润Accumulated other comprehensiveincome?累积其他综合所得Treasury shares?库存股票Total shareholders? equity?股东权益合计Equity?股东权益、所有者权益、净资产Shareholder?s EquityStockholder's EquityOwner's Equity?股东权益、所有者权益Total liabilities and shareholders? equity?负债和股东权益合计Capital and reserves attributable to the Company's equity holders?本公司权益持有人应占资本及储备Issued capital?已发行股本Share capital?股本Reserves?储备Cash reserves?现金储备Inerim dividend?中期股息Proposed dividend?拟派股息Proposed special dividend?拟派末期股息Proposed special dividend?拟派特别股息Proposed final special dividend?拟派末期特别股息Convertible bonds?可换股债券Shareholders? fund?股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities ?经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net income /loss ?净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: ?净利润之现金调整项：Depreciation and amortization ?折1 日及摊销Addition of bad debt expense ?坏账增加数/ (冲回数)Provision for obsolete inventories ?存货准备Share-based compensation ?股票薪酬Deferred income taxes ?递延所得税Exchange loss ?汇兑损失Loss of disposal of property,plant and equipment?处置固定资产损失Changes in operating assets and liabilities: ?经营资产及负债的变化Trade accounts receivable ?应收账款Inventories ?存货Prepayments and other receivables ?预付款及其他应收款Accounts and bills payable ?应付账款及应付票据Accrued expenses and other payables ?预提费用及其他应付款Net cash provided by / （used in） operating activities?经营活动产生/ （使用）的现金Free cash flow?自由现金流Cash flow from investing activities?投资活动产生的现金流Net cash used in investing activities?投资活动产生的现金流量净额Purchases of property, plant and equipment ?购买固定资产Payment of lease prepayment ?支付预付租金Purchases of intangible assets ?购买无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received ?政府补助Equity in the income of investees?采权益法认列之投资收益Cash flow from financing activities ?筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings ?借款所得Repayment of borrowings ?还款Decrease / （increase） in pledged deposits ?银行保证金（增加）/ 减少Proceeds from issuance of capital stock?股本发行所得Net cash provided by financing activities?筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents ?现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents ?现金及现金等价物的净（减少)/增加Cash and cash equivalents at the beginning of period?期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments (incl. financial assets)?金融资产投资 Investments inacquisitions?并购投资Net cash flow?现金流量净额。
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。
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INE STATEMENTAggregate ine statement合并损益表Operating Results经营业绩FINANCIAL HIGHLIGHTS财务摘要Gross revenues总收入/毛收入Net revenues 销售收入/净收入Sales销售额Turnover营业额Cost of revenues 销售本钱Gross profit 毛利润Gross margin毛利率Other ine and gain其他收入及利得EBITDA息、税、折旧、摊销前利润〔EBITDA〕EBITDA margin EBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operating ine〔loss〕营业利润/〔亏损〕Operating profit营业利润Operating margin营业利润率EBIT margin EBIT率〔营业利润率〕Profit before disposal of investments出售投资前利润Operating e*penses:营业费用：Research and development costs 〔R&D〕研发费用marketing e*pensesSelling e*penses销售费用Cost of revenues营业本钱Selling Cost销售本钱Sales and marketing e*penses Selling and marketing e*penses销售费用、或销售及市场推广费用Selling and distribution costs营销费用/行销费用General and administrative e*penses 管理费用/一般及管理费用Administrative e*penses管理费用Operating ine〔loss〕营业利润/〔亏损〕Profit from operating activities营业利润/经营活动之利润Finance costs财务费用/财务本钱Financial result财务费用Finance ine财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative ponent of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失Government grant ine 政府补助Other (e*pense) / ine 其他收入/〔费用〕Loss before ine ta*es 税前损失Ine before ta*es税前利润Profit before ta*税前利润Ine ta*es 所得税ta*es税项Current Ine ta*当期所得税Deferred Ine ta*递延所得税Interest ine利息收入Interest ine net利息收入净额Profit for the period本期利润Ordinary ine普通所得、普通收益、通常收入prehensive ine综合收益、全面收益Net ine 净利润Net loss净损失Net Margin净利率Ine from continuing operations持续经营收益或连续经营部门营业收益Ine from discontinued operations非持续经营收益或停业部门经营收益e*traordinary gain and loss特别损益、非常损益Gain on trading securities交易证券收益Net Profit attributable to Equity Holders of the pany归属于本公司股东所有者的净利润Net ine attributed to shareholders归属于母公司股东的净利润或股东应占溢利〔**译法〕Profit attributable to shareholders归属于股东所有者〔持有者〕的利润或股东应占溢利〔**译法〕Minority interests少数股东权益/少数股东损益Change in fair value of e*changeable securities可交换证券公允值变动Other prehensive ine — Foreign currency translation adjustment 其他综合利润—外汇折算差异prehensive (loss) / ine 综合利润(亏损)Gain on disposal of assets处分资产溢价收入Loss on disposal of assets处分资产损失Asset impairments 资产减值Gain on sale of assets出售资产利得Intersegment eliminations公司内部冲销Dividends股息/股利/分红Deferred dividends延派股利Net loss per share: 每股亏损Earnings per share〔EPS〕每股收益Earnings per share attributable to ordinaryequity holders of the parent归属于母公司股东持有者的每股收益-Basic -根本-Diluted -稀释/摊薄〔每股收益一般用稀释，净资产用摊薄〕Diluted EPS稀释每股收益Basic EPS根本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -根本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, e*cluding the (loss)gain on the derivative ponent of convertible bonds and e*change difference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost历史本钱Capital e*penditures资本支出revenues e*penditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating ine营业外收入Ine ta*es-current当期所得税或法人税、住民税及事业税等〔日本公司用法〕Ine ta*es-deferred递延所得税或法人税等调整项〔日本公司用法〕Ine (loss) before ine ta*es and minority interest所得税及少数股东权益前利润〔亏损〕Equity in the ine of investees采权益法认列之投资收益Equity pensation权益报酬Weighted average number of shares outstanding加权平均流通股treasury shares库存股票Number of shares outstanding at the end of the period期末流通股数目Equity per share, attributable to equity holders of the Parent归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations 〔CFFO〕经营活动产生的现金流量Weighted average number of mon and mon equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity pensation权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operations非持续经营业务处置利得〔收益〕Loss on disposition of discontinued operations非持续经营业务处置损失participation in profit 分红profit participation capital资本红利、资本分红profit sharing分红Employee Profit Sharing员工分红〔红利〕Dividends to shareholders股东分红〔红利〕Average basic mon shares outstanding普通股根本平均数Average diluted mon shares outstanding普通股稀释平均数Securities litigation e*penses, net证券诉讼净支出Intersegment eliminations 部门间消减ROA〔Return on assets〕资产回报率/资产收益率ROE(Return on Equit)股东回报率/股本收益率(回报率)净资产收益率Equit ratio产权比率Current ration (times)流动比率ROCE〔Return on Capital Employed〕资本报酬率〔回报率〕或运营资本回报率或权益资本收益率或股权收益率RNOA〔Return on Net Operating Assets〕净经营资产收益率〔回报率〕ROI〔Return on Investment〕投资回报率OA〔Operating Assets〕经营性资产OL〔Operating Liabilites〕经营性负债NBC(Net Borrow Cost)净借债费用OI(Operating Ine)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Financial leverage)财务杠杆OLLEV(Operating Liabilites leverage)经营负债杠杆CSE(mon Stock Equity)普通股权益SPREAD差价RE(Residual Earning)剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets非流动资产Interests in subsidiaries附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于**上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets金融资产Pledged deposits 银行保证金 /抵押存款Trade accounts receivable应收账款Trade and bills receivables应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets有形资产Intangible assets无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fi*ed Assets固定资产Plant Assets厂房资产Lease prepayments预付租金Intangible assets无形资产Deferred ta* assets 递延税/递延税项资产Total assets资产合计Liabilities负债Current liabilities流动负债Short-term bank loans短期银行借款Current maturities of long-term bank loans一年内到期的长期银行借款Accounts and bills payable应付账款及应付票据Accrued e*penses and other payables预提费用及其他应付款Total current liabilities流动负债合计Long-term bank loans, less current maturities Deferred ine Deferred ta* liabilities长期银行借款，减一年内到期的长期银行贷款Deferred ine递延收入Deferred ta* liabilities递延税Financial Net Debt净金融负债Total liabilities负债合计mitments and contingencies资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other prehensiveine累积其他综合所得Treasury shares库存股票Total shareholders’ equity股东权益合计Equity股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the pany’s equity holders本公司权益持有人应占资本及储藏Issued capital已发行股本Share capital股本Reserves储藏Cash reserves现金储藏Inerim dividend中期股息Proposed dividend拟派股息Proposed special dividend拟派末期股息Proposed special dividend拟派特别股息Proposed final special dividend拟派末期特别股息Convertible bonds可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net ine /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt e*pense 坏账增加数/〔冲回数〕Provision for obsolete inventories 存货准备Share-based pensation 股票薪酬Deferred ine ta*es 递延所得税E*change loss 汇兑损失Loss of disposal of property,plant and equipment处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued e*penses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities经营活动产生/〔使用〕的现金Free cash flow自由现金流Cash flow from investing activities投资活动产生的现金流Net cash used in investing activities投资活动产生的现金流量净额Purchases of property, plant and equipment 购置固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购置无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received 政府补助Equity in the ine of investees采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金〔增加〕/ 减少Proceeds from issuance of capital stock股本发行所得Net cash provided by financing activities筹资活动产生的现金Effect of e*change rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净〔减少〕/ 增加Cash and cash equivalents at the beginning of period期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments 〔incl. financial assets〕金融资产投资Investments in acquisitions并购投资Net cash flow现金流量净额。
会计术语中英文对照表
acceler加速折account帐户、account会计循account会计变account会计收account会计政account会计原account会计准account会计趋account应收帐accrual权责发accrued应付费accrued应计项accrued应收收accumu累计折acid-酸性测present现值additio再加价additio再加价aditiona资本公adjustin调整aging帐龄分allowan坏帐准allowan备抵法allowan存货跌allowan短期投Americ美国会Americ美国会amortiz摊销amount到期年amount普通年analysis长期偿analysis投资报analysis短期偿announ认股权annual全年有annuity年金annuity到期年annuity年金法antidilu反稀释APB APB发apprais评价法apprais评定价appropr指拨appropr拨定留asset资本支assets资产associat因果关attributi摊计auditor'审计报authori核准发availabl备供出availabl备供出average帐款收average存货周bad坏帐费balance资产负bank银行透bank银行往bank对帐单base基期存base基期basic会计基basic基本原bearer息票公benefici受益人betterm改良billings预收工bonds应付公bonus员工奖book帐面价book股权净call收回溢call赎回价call收回条callable可收回callable可收回capital资本支capital资本租capital股本capital已认购capital资本公capitali利息资carryin帐面价cash现金折cash现金股cash现金等cash营业活cash现金短certific定存单change找零金changes会计估changes会计原changes编制报consiste一致性claim请求权closed非公开closing结帐collecti收现法commo普通股commo已认普commo共同比compar比较性compar比较分compar比较报compen酬劳性complet全部履complet全部完comple复杂资compou复利法compre全面改comput电脑软conden简明损conserv稳健原consign承销人consign承销品consign寄销品consign寄销人constru在建工conting或有事conting或有负continu持续经contra抵减科contrib投入资controll统制帐convent惯例convert可转换convert可转换copyrig著作cost成本加cost成本分cost成本折cost成本流cost成本指cost成本法cost of产成品cost历史成cost成本回cost-成本效costs of工程成costs of公司债cost-to-工程成coupon兑换券covena债务条credit贷credit信用卡credit信用评cross交叉索cumulat累积亏cumulat累积影cumulat当期调cumulat会计原cumulat会计原cumulat累积优current当期调current流动资current流动负current长期负current流动比current当期所date of宣告日date of股利宣date of过期失date of除权日date of股利发date of股权登debentu无担保debit借debit借贷法debt债务证debt to负债对debt to负债比decisio决策有deferre递延年deferre递延借deferre递延酬deferre递延贷deferre递延销deferre递延项deferre递延法deferre递延付deferre递延认deferre递延所deferre递延所depleta递耗资depletio折耗deposit在途存depreci折旧性depreci折旧成depreci折旧基depreci折旧费derivati衍生性develop开发成dicision决策的dilutive稀释作direct直接融direct直接冲direct直接法direct直接评direct直接冲disconti停业部discoun公司债discoun应付票discoun应收票discoun折现值discoun应收票dishono拒付票disposa处分日distribu分配给dividen股利支dividen股利收dividen股利收dollar-金额后domina主要产donated受赠资donated受赠的double-双倍余double-复式簿dual双重表due审慎程dynami动态报earings每股盈early提前偿earned已赚得earned盈余公earning盈余econom经济主econom经济所econom经济实effectiv实际利effectiv有效利effectiv实际利efficien效率市efforts-工时进emergi紧急问employ员工折employ员工认equity权益法equity权益证equival约当持estimat估计项estimat估计产estimat估计残excess超额盈exchan可交换exchan汇率变ex-除息日executo待执行executo履约成exercis行使赎expecte退休金expense保证费expense保证费expirati认股权expirati退货权explora勘探成ex-right除权股extingu债务清extraor非常损extraor大修face面值face票面利feedbac回馈价financia财务会financia财务会financia财务会financia财务资financia财务弹financia财务所financia理财工financia财务杠financia财务机financi理财活finished产成品first-in先进先fixed固定资flexibili弹性floating浮动floor市价下flow流量footnot附注four-四栏式fraction不满一franchis加盟特franchis加盟员franchis特许权franchis加盟主free on目的地free on起运点full全部成full充分披full-全部成fully完全稀funds基金funds资金状future到期年future普通年futures期货gain或有利gain(los公司债gain(los出售短general普通日general一般购general一般目generall一般公going持续经goods在途商goodwi商誉grant给予日greenm绿色信gross总额法gross毛利率guarant保证公guarant保证残held to持有至held-to-持有至high高退货horizon水平分hostile恶意并idealis理想性identifi可明确imapair价值的impair资产价implicit出租人improv改良impute隐含利inceptio租赁开income税前净income损益表income本期损income所得税income所得税income应付所income扣缴所income持续经income停业部increme增额借increme增额直increme增额法individ个别比induced引诱转industr行业特industr产业部inflatio通货膨infrequ不常发initial原始直initial原始权installm分期应installm分期付installm分期付in-视同清intangi无形资interest利息成interest贴现息interest利率交interest附息票interim中期负internal内部稽internal内部直internal内部自interper跨期所interpol插补法intraper同期所invento盘存法invento存货周investe投资租investm停业部investm非常投investm一般投issuanc认股权issuanc现金发issue待研究issued已发行issues会计教journal日记簿journali分录junk垃圾债just-in-即时存land土地改large大额股last-in后进先lease租赁期leased租赁资leaseho租赁改legal法定资legal法律形leverag财务杠leverag融资购leverag杠杆租LIFO后进先lifo后进先line of主要行liquidit流动性listed上市公long-长期资long-长期投long-长期负long-长期应long-长期营loss或有损loss票据贴loss工程损loss on价值减lower成本与lump-整批购manage管理会manufa制造成margin边际税markdo减价取market市价法market市价法markup加价matchin配比原materia重要性maturit到期值measur衡量日mercha商品存mesura可衡量mislead误导moneta货币性moneta货币性money货币资mortga抵押公moving移动平multipl混合商multipl多项组multipl多步式multipl多步式net应收帐net净再加net净减价net净额法net净变现neutrali中立性nomina虚帐户nomina名义利noncom非酬劳noncom非酬劳noncum非累积noninte不附息nonmo非货币nonpart非参加nopar无面额normal正常损notes拒付应notes应收票NSF存款不number复利次obligati应付租off-资产负operati营业周operati营业租operati营业资option选择权ordinar普通年original原始售output产出单outstan流通在outstan未兑现paid-in投入资par面额par面额法par有面额particip参加优percent百分比percent百分比percent毛利百percent完工比percent应收帐percent销货百period期间费periodi定期盘perman实帐户perman永久性perpetu永续盘petty零用金physica物质因physica实地盘plant厂房设point of销货点pooling权益结post-期后事posting过帐predicti预测价preemp优先认preferre优先股prepaid预付费prepaid预付所prepari试算present现值present到期年present普通年price物价指price-市盈率primary基本每princip本金prior前期损probabl很有可product产品售pro-拟制资propert财产权propert厂房设proporti比例法proporti比例履purchas进货合purchas进货折purchas进货退quick速动资quick速动比rate of总资产ratio比率分raw原料存reacqui收回价readily具有明ready变现性real实帐户real不动产reasona有可能receiva应收款receiva应收帐recover回收recover可回收refinan再融资related关系人relative相对售relevan相关性reliabili可靠性realizab可实现realized已实现remote极少可repairs修理与repaym到期直replace重置成replace重置法replenis零用金represe忠实表researc研究开researc研究论reserve准备residual残值restorat回复原retail先进先retail零售价retained留存收retroact追溯重return资本的return投资报revenue收益支revenue工程收revenue收入认revenue预收收reversin转回分risk无风险sales售后租sales销货折sales顾客未sales销货退sales附买回sales高退货salvage残值seconda次级资secret秘密准secured附担保securiti证券交see看穿segmen分部报self-自建资service服务成service工作时service耐用年short-短期投signific重要产signific重大影simple简单资simple单利single-单步式single-单步式sinking偿债基sinking偿债基small小额股softwar软件生source原始凭special专栏special特种日specific个别认specific可个别standar标准成standar标准成stated法定资stated票面利stated名义利stated设定价stateme现金流stateme财务状stateme资金来stateme财务会stateme财务会static静态分static静态报statutor法定折stock股票股stock员工认stock认股权stock股票分stock认股权stockho股东权stockho股东权stockho权益比straight直线法structur结构分subscri已认购subscri应收股subsequ期后事subsida明细帐success勘探成sum-of-年数合super绝大多supple补充资support补充附swaps交换权system系统而tax所得税taxable应课税taxable课税所taxes应退税technic技术性technol技术可tempor虚帐户tempor暂时性tempor临时投theory理论time会计期time货币时timelin及时性times-利息保timing时间性total总资产trade商业折trade-抵换tradema商标权trading经常交transact交易法treasury库藏股treasury库藏股trend趋势分trial试误法trial试算表trouble财务困true无面值trustee信托人two两项交unaffili非关系unappr未指拨underly基本假underst可理解unearne预收加unearne未实现uniform统一性unit 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会计专业名词词汇大全中英文对照
AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant’s legal liability 会计师的法律责任accountant’s report 会计师报告accountant’s responsibility 会计师职责account form 账户式,账式Accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金a g enda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析Analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率Arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封Attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》Auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor’s legal liability 审计师法律责任auditor’s opinion 审计师意见书auditor’s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担Backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期Balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er’s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票Banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务Bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析Bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人Benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所Bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会Bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股Book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存Bookkeeper 簿记员,记账员Bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of original entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货Bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率Business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer’s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费Capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会Cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier’s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman’s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计Charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押Check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款Clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证Clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售Clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司Closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语Code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策Collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号Concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表Conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工Contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表Conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司Corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 保证条款Cover ①弥补,抵偿②保证金,抵押财产③补进coverage ①保额②偿债准备金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易CPA 注册公共会计师CPA examination 注册公共会计师职称考试CPA firm 注册公共会计师事务所Credit ①贷方②贷记③信用,信贷④抵免credit account 赊账,赊账账户credit agency 信用调查机构,征信所credit analysis 信用分析credit balance 贷方余额。
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。
会计术语中英文对照
IPO＝Initial Public Offerings=首次公开募股 IPO expense - due from Singapore Changhua
L-T investment, subtotal
Fixed assets, cost Less: Accumulated depreciation
S-T investment, net
Notes receivable Dividend receivable Interest receivable Accounts receivable Less: Provision for bad debt (or:Allowance for doubtful debt)
Accounts receivable,net
Due from Related parties Due from/to consol. Sub. Due from holding company Due from associate co Prepaymert Prepaid tax Other receivable Less: Provision for bad debt
Gross profit (loss)
Selling expenses G&A expenses Finance expenses-others FX Gain Interest income Interest expenses Other operating income Other operating expenses
6－3
Statutory public welfare fund (or:Enterprise expansion fund ) Staff & workers bonus & welfare fund IPO expense Retained earning Total equties Total Liabilities and Equity P&L Sales Less: sales taxes Less: cost of sales
会计名词术语表,中英文对照
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表
ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
(完整版)会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照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 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost。
部分会计术语中英对照
整理了一些会计术语中英文对照，有错误或者不全请各位看官原谅会计术语名称英文名称对账（checking）对应账户（corresponding accounts）定期清查（Periodic checking method）定期盘存制（periodic inventory system）订本式账簿（bound book）调整账户（adjustment accounts）调整分录（adjusting journal entry）单式记账凭证（single account title voucher）单式记账法（single-entry bookkeeping）从属账户（Secondary accounts）成本计算账户（costing accounts）财产清查（physical inventory）簿记（bookkeeping）不定期清查（non-periodic checking method）补充登记法（correction by extre recording）表外账户（off-balance sheet accounts）备抵账户（provision accounts）备抵附加账户（provision and adjunct accounts）备查账簿（memorandvn）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）多栏式日记账核算形式（bookkeeping procedure using columnar journal）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）局部清查（partial ckeck）卡片式账簿（card book）跨期摊提账户（inter-period allocation accounts）累计凭证（multiple-record document）联合账簿（compound book）明细分类账簿（subsidiary ledger）明细分类账户（subsidiary account）盘存账存（inventory accounts）平行登记（parallel recording）全面清查（complete check）日记总账（combinod journal and ledger）日记总账核算形式（bookkeeping procedure using summarized journal）三式记账法（triple-entry bookkeeping）实账户（real accounts）试算表（trial balance）试算平衡（trial balancing）收付记账法（receipts-payment bookkeeping）收款凭证（receipt voucher）损益表账户（income statement accounts）通用记账凭证（general purpose voucher）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）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）科目代码表（code)余额表（gl_accsum）凭证表（gl_accvouch）。
会计术语中英文对照表
会计术语中英文对照表In the globalized business world, the language of accounting is a crucial component for effective communication and collaboration. As companies expand their operations internationally, the need for a common understanding of accounting terms across languages becomes paramount. This article aims to provide a comprehensive bilingual guide to accounting terminology, bridging the language gap and facilitating smooth financial communication.**1. Assets*** English: Assets represent the economic resources owned or controlled by a business that have future economic benefits. * Chinese: 资产代表企业拥有或控制的具有未来经济利益的经济资源。
**2. Liabilities*** English: Liabilities refer to the financial obligations of a business that are expected to be settled in the future, resulting from past transactions or events.* Chinese: 负债是指企业因过去交易或事件而产生的、预期将在未来结算的财务义务。
中英对照会计术语表
中英对照会计术语表Ａ股（或甲类股份） A share安装成本 installation cost安装费收入 installation fees revenueＢ股（或乙类股份） B share半成品 semi-finished goods半年度报告 half-yearly report包装材料（或包装物） packaging material包装容器 container保留次级权益 subordinated retained interests 保费收入 premium revenue保险费用 insurance expenses保险合同 insurance contracts保险赔偿 insurance compensation保险人 insurer保险事故 insured event保险索赔 insurance claim保险责任 insurance obligations备查账簿 memorandum book备件 spare parts备用现金 cash in till背书 endorsement背书人（或承兑人） endorser被担保方 secured party被购方 acquiree被合并方 combined party被套期项目 hedged items被投资单位表决权 voting rights of an investee enterprise本金 principal本金偿还 principal repayments本年年初余额 beginning balance of current year本年年末余额 ending balance of current year本年（所有者权益）增减变动金额 changes in owners’ equity for current year本期净资产增加数 net assets that increase during the period本期收入 income for the period本月材料成本差异率 material cost variance rate for the month本月收入材料的成本差异 cost variance of material received during the month本月收入材料的计划成本 material received during the month at planned cost本质差别 differ in substance比较会计报表 comparative accounting statements比较信息 comparative information变动率 rate of change表决控制权 vote control表决权 vote波动率 votality rate补价 boot补缴税款 back tax补充信息 supplementary information补贴 subsidies不动产抵押 real estate mortgage不可撤销授信承诺（即贷款承诺） non-cancellable credit commitments (i.e. loan commitment)不利影响 adverse effect不切实可行 impracticable不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve cash receipts or payments不限量发行 tap issue部门开支 departmental expenses10%重要性标准 10% threshold材料 material材料成本差异 material cost variance材料费 material costs财产保险费 property insurance expense财务报表列报 presentation of financial statements财务（会计）报告 financial (accounting) reports财务报告批准报出日 date when financial statements are authorized for issue财务报告舞弊或差错 fraud or errors in financial report财务担保合同 financial guarantee contract财务费用 financial expenses财务管理 financial management财务机构 financial institutes财务困难 financial difficulty财务业绩 financial performance财务影响 financial effect财务状况 financial position裁定费（或评定印花税额手续费，或评估契据费） adjudication fee裁定破产 adjudged bankrupt裁定破产人 adjudicated bankrupt裁定无力偿还债务 adjudication of insolvency采购成本 cost of purchase参数 parameter仓储费用 storage costs次要报告形式 secondary reporting format次要分部 secondary segments从价费 ad valorem fee从价关税 ad valorem tariff从价税（或按值征税） ad valorem duty从价税制 ad valorem duty system从子公司、联营企业或合营企业分回利润而收到的现金 profits received in cash from subsidiaries, associates and joint ventures存出投资款 investment paid存放银行同业的结余 balance with other banks存货 inventory存货成本 cost of goods purchased/manufactured (or inventoriable cost)存栏待售的牲畜 livestock raised for sale存货跌价准备 provision for decline in value of inventories存货跌价损失 loss from decline in value of inventories存货过时 inventories obsolescence存货毁损 damages of inventory存款利息收入 interest income from deposit存货盘点 inventory-taking存货实物盘点 physical inventory taking存货实有数量 physical quantity of inventory差旅费 traveling expenses产成品 finished goods产畜和役畜 productive livestock and draught animals产出能力 output capacity产量法 unit-of-output method产品安全保证 product warranties产品的规格、型号及最终用途 specification, model and terminal use purpose of products产品销售收入 revenue from goods sold长期待摊费用摊销 amortisation of long-term prepaid expenses长期股权投资 long-term equity investment长期股权投资减值 impairment of long-term equity investment长期健康险责任准备金 provision for obligations arising on long-term health insurance contracts长期借款 long-term borrowings长期借款协议 long-term agreement长期应付款 long-term payables长期应收款 long-term receivables偿还债务支付的现金 cash repayments of amount borrowed超额赔款再保险合同 excess of loss reinsurance contracts车船使用税 vehicle and vessel usage tax成本差异 cost variance成本法 cost method成本分配 allocation of costs成本加成合同 cost plus contract成本模式 cost model成本与可变现净值孰低 lower of cost and net realisable value 承背书人 endorsee承兑人（或接受人，或受票人） acceptor承兑协议 acceptance agreement承诺（事项） commitments承租人 lessee承租人会计处理 accounting by lessees持股比例 proportion of ownership interest持续经营 going concern持有至到期投资 held-to-maturity investments充足性测试 adequacy tests冲销 write off重分类 reclassification重估储备 revaluation reserve重估增值 revaluation increments重述 restatement重新组合 repackaging重置成本 replacement cost筹资活动产生的现金流量 cash flows from financing activities出口加工区 export processing zone出口免税 export exemption出口退税 export refund出资证明书 capital contribution certificate出租人会计处理 accounting by lessors出租收入 rental income初始发行（首发） initial public offer初始计量金额 initial measured amount初始取得 initial acquisition初始直接费用 initial direct costs储备基金 reserve fund处置固定资产、无形资产和其他长期资产的损益 profits or losses on disposal of fixed assets, intangible assets and other long-term assets处置收入 disposal proceed处置子公司及其他营业单位收到的现金净额 net cash flows from disposal of subsidiaries or other business units垂直一体化经营 vertically integrated operations纯利 net profit纯益手续费 profit commission大田作物 growing field crops大修理工程 capital maintenance project大修理停用的固定资产 fixed assets under capital maintenance大宗客户 major customers贷方余额 credit balance贷款 loans地区分部 geographical segments地域来源原则[税制] territorial source principle [taxation]代建房地产 property constructed on behalf of 3rd parties代扣税 withholding tax代理商 agent代位追偿款 recoveries on subrogation for undertaken claims待处理财产损益 asset gain or loss suspense待摊费用 prepaid expenses单独列报 report separately担保 guarantees担保物（金融资产） pledge担保余值 guaranteed residual value当期 current period当期回购普通股股数 the number of ordinary shares bought back during the period concerned当期新发行普通股股数 the number of ordinary shares issued during the period concerned到岸价 CIF (cost, insurance and freight)到期期限分析 maturity analysis到期时间表 maturity schedule到期应缴税款 tax due等待期（股份支付） vesting period抵销 offsetting (or set off … against)抵销（合并报表） eliminate…from…抵消分录 elimination entry低值易耗品 low-valued and short-lived consumables低估 understate第三方补偿 reimbursement from third parties递耗资产 depleteable assets递延收益 deferred income递延所得税 deferred income tax递延所得税负债 deferred income tax liability递延所得税资产 deferred income tax asset电汇 telegraphic transfer [T/T]电汇汇率 telegraphic transfer rate电汇通知书 telegraphic transfer advice电子付款系统 electronic payment system电子交易系统 electronic trading system电子数据处理 electronic data processing (EDP)电子转账系统（或电子转账制度） electronic transfer system 定价服务机构 pricing service institute定价限制 restriction on pricing定价原则 principle for pricing定价政策 pricing policies定量分析 quantitative analysis定期存款 fixed deposits定期放款（或定期贷款） time loan定期质押放款（或定期担保放款） time loan secured定期信用放款 time loan unsecured定期借款（或有期借款） term borrowing定期合约 term contract定期盘存制（或实地盘存制） periodic inventory system定期债券 term bond定性分析 qualitative analysis董事会 board of directors短期垫付款 short-term advance短期借款 short-term loans短征税款 tax undercharged对外销售成本 cost of external sales对外营业收入 revenue from external sales恶性通货膨胀经济 hyperinflationary economy二手市场 secondary market发出存货 inventory transferred out发行在外普通股加权平均数 weighted average number of ordinary shares outstanding发票 invoice罚款收入 revenue from penalties罚款支出 penalty payments法定公益金 statutory public welfare fund法定盈余公积 statutory surplus reserve法人 legal person法院判决 court judgment法律形式 legal form防风固沙林 anti-wind and sand-fixation forests房产税 property tax房地产开发 real estate development房屋和建筑物 buildings and structures非比例再保险合同 non-proportional reinsurance contracts非常损失 extraordinary loss非货币性福利 non-monetary benefit非货币性资产交换 exchange of non-monetary assets非流动负债 non-current liabilities非流动资产 non-current assets非流动资产处置损益 gain or loss on disposal of non-current assets非上市有限公司 limited company unquoted on stock exchange非调整事项 non-adjusting events非同一控制下的企业合并 business combinations that do not involve enterprises under common control非衍生金融工具 non-derivative financial instrument非暂时性下跌 prolonged decline非正常消耗 abnormal amounts of wastage非专利技术 non-proprietary technology费用 expenses费用的功能 function of expense费用的性质 nature of expense分保保证金 reinsurance deposit分保费收入 reinsurance premium revenue分保费用 reinsurance expenses分保赔付成本 reinsurance costs of paying claims 分保业务账单 bordereaux分部报告 segment reporting分部的确定 identification of segments分部费用 segment expense分部负债 segment liabilities分部间营业收入 revenue from inter-segment sales 分部间销售成本 cost of inter-segment sales分部间转移交易 inter-segment transfers分部会计政策 segment accounting policies分部利润（亏损） segment profit (loss)分部收入 segment revenue分部资产 segment assets分出保费 ceded premium分配股利、利润或偿付利息所支付的现金 cash payments for distribution of dividends or profits and for interest expenses分摊率 absorption rate分期付款 pay in installments分期付款销售 installment sale分期收款发出商品 goods on installment sale分支机构 branch of an enterprise风险集中 concentration of risks风险价值法 value-at-risk method风险资本 capital at risk浮动利率 variable interest rate符合资本化条件的资产的购建或生产 acquisition, construction or production of a qualifying asset辅助材料 ancillary material辅助费用 ancillary costs辅助设备及设施 supporting equipment辅助生产成本 auxiliary production cost付款日期 payment date负商誉 negative goodwill负债 liabilities附则 supplementary provisions附注 notes副产品 by-products赋税减免 tax break高估 overstatement个别计价法 specific identification method个人独资企业 sole-proprietors耕地占用税 agricultural land occupation tax更新改造支出 improvement expenditure工伤保险费 accident insurance工程物资 construction material工会经费 expenses for workers’ association工具 tool工资 wages工作底稿法 worksheet approach工作量法 production or service output method公平交易 an arm’s length transaction公开招股 offer of shares for public subscription公益性生物资产 public welfare biological assets公用事业部门 public utilities公允价值 fair value公允价值变动损益 gain or loss on changes in fair value 公允价值模式 fair value model公允价值套期 fair value hedge公司法 Company Law公众 the public共同控制 joint control共同债权人 joint creditor共同债务人 joint debtor供款率 rate of contribution供应商 supplier供应合同 supply contract供应商（所提供的）担保 supplier-type warranty购货退回收到的现金 cash receipts from return of goods to suppliers购建固定资产、无形资产和其他长期资产支付的现金 cash payments to acquire fixed assets, intangible assets and other long-term assets购买法 acquisition (or purchase) method购买方 acquirer购买价款 purchase price购买日 acquisition date购买商品、接受劳务支付的现金 cash payments to suppliers for goods and services购买选择权 bargain purchase option估值技术 valuation technique估值基准base of valuation估值日期 valuation date股东大会 shareholders’ meeting股东权益 shareholders’ equity股份回购 share buy-back股份期权 share options股份所有权 title to shares股份支付 share-based payment股价与账面价值比率 Price-To-Book Ratio股价与现金流比率 Price-To-Cash-Flow Ratio股价与销售额比率 Price-To-Sales Ratio股价指数 stock market index股利 dividends股票发行 issuing of stocks股权联营法 merger method股权投资差额 equity investment difference股权性投资 equity investments固定造价合同 fixed price contract固定资产 fixed assets固定资产报废损失 losses on scrapping of fixed assets固定资产改良支出 expenditure for improvement of fixed assets固定资产卡片 fixed assets card固定资产修理支出 maintenance expenditure of fixed assets固定资产装修费用 decoration and repair expenses of fixed assets 关键管理人员 key management personnel关键管理人员薪酬 emoluments for key management personnel关联方关系 related party relationships关联方交易 related party transactions关联方披露 related parties disclosures管理费用 general and administrative expenses国家控制的企业 State-controlled enterprises国有企业 state-owned enterprises国债 national bond过去的交易或事项 past transactions or events归属于母公司的损益 profit or loss attributable to the parent归属于普通股股东的当期净利润 net profit attributable to the ordinary shareholders归属于少数股东的损益 profit or loss attributable to minority interestＨ股 H share行业协会 industry group合并报表附注 notes to consolidated financial statements合并财务报表 consolidated financial statements合并成本 cost of combination合并程序 consolidation procedures合并范围 scope of consolidation合并方 combining party合并合同或协议 combination contract or agreement合并利润表 consolidated income statement合并披露 disclose in aggregate (or aggregate disclosure)合并日 combination date合并所有者权益变动表 consolidated statement of changes in owners’ equity合并现金流量表 consolidated cash flow statement合并资产负债表 consolidated balance sheet合伙企业 partnerships合理损耗 reasonable loss合理、一致的基础 reasonable and consistent basis合同变更 variation in contract合同成本 contract cost合同的分立与合并 segmenting and combining construction contracts合同法 Contract Law合同费用 contract expense合同价格 contract price合同权利 contractual right合同剩余期限 remaining contractual life合同收入 contract revenue合同义务 contractual obligation合营企业 joint ventures很可能（结果的可能性） probable恒生指数 Hang Seng Index [HSI]后进先出法 LIFO (Last-in First-out) method后续计量 subsequent measurement后续支出 subsequent expenditures汇兑差额 exchange difference坏账准备 provision for bad debts环境恢复负债 environmental restoration liability汇兑收益或损失 foreign exchange gains or losses汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 混合工具 hybrid instrument混合销售行为 mixed sales activities活跃的交易市场 active market活期存款 demand deposit货币单位 units of currency货币交易bank note transaction货币时间价值 time value of money货币性项目 monetary item货币性资产 monetary asset货币资金 monetary funds或有负债 contingent liabilities或有结算条款 contingent settlement provisions 或有事项 contingencies或有应付金额 contingent amount payable或有应收金额 contingent amount receivable或有资产 contingent assets或有租金 contingent rental机械使用费 utilization expense of equipment 基数（或基值，或基准，或基础） base基本存量法 base stock method基本利率（或基本汇率）base rate基本每股收益 basic EPS (earnings per share) 基本确定（结果的可能性） virtually certain基本生产成本 primary production cost基本薪金（或底薪） basic salary基本指数 base index基本准则 basic standards基期（或评税基期） base period基金投资 fund investment基准费用 base cost基准利率 benchmark interest rate基准年（或基年） base year基准日期（或基日） base date极小可能（结果的可能性） remote集体企业 collective-owned enterprises集团内部长期资产交易 intra-group transaction of long-term assets集团内部交易 intra-group transactions集团内部销售收入 revenue from intra-group sales集团内部债权与债务项目 intra-group items of receivables and payables 集团最终母公司 ultimate parent of the group计划成本法 planned cost technique计税基础 tax base计算错误 mathematical mistakes计提折旧 recognise depreciation记名支票（或抬头支票） order cheque记账本位币 reporting currency记账凭证 voucher即期汇率 spot exchange rate即期汇票 demand draft [D/D]即期价格 spot price季度报告 quarterly reports季节性停用的固定资产 fixed assets under seasonal stoppage技术改造工程 technological improvement project技术可行性 technical feasibility继续涉入所转移金融资产的程度 extent of the enterprise’s continuing involvement in the transferred financial asset加工成本 cost of conversion加权平均成本 weighted average cost加权平均法 weighted average method加权平均利率 weighted average interest rate (WAIR)价内税 tax included in the price价内或平价期权 option in or at the money价外期权 option out of the money价外税 tax excluded from the price价值变动风险 risk of changes in value间接法 indirect method间接控股 indirect holding建造合同 construction contracts减值测试 impairment test减值迹象 indication of impairment减值损失的转回 reversal of impairment losses减值准备 impairment provision将清偿义务展期至资产负债表日后一年以上 roll over a settlement obligation for at least one year after the balance sheet date将债务转资本 conversion of a debt into capital奖金 bonuses奖励款 incentive payment交货单（或付货通知书） delivery note交易费用 transaction cost交易金额 amount of transaction交易所 exchange交易性金融负债 trading financial liabilities交易性金融资产 trading financial assets交易性投资 trading investment缴纳补加税款通知书（或缴纳补加税罚款通知书） Additional Tax Demand Note 教育费附加 educational fees结算账目 close the accounts结账日 closing date结转成本 transfer of costs借贷记账法 debit and credit double entry bookkeeping借方余额 debit balance借款费用 borrowing costs借款违约 breach of loan金融工具列报 presentation of financial instruments金融工具确认和计量 recognition and measurement of financial instruments 金融企业 financial enterprise金融债 financial bonds金融资产转移 transfer of financial assets津贴 allowance谨慎性 prudence经销商 distributor经营成果 operating results经营范围 scope of operation经营活动产生的现金流量 cash flows from operating activities 经营性应付项目 operating payables经营性应收项目 operating receivables经济环境 economic environment经济决策 make economic decisions经济林 economic forests经济商 dealer/broker精算调查 actuarial investigation精算师估值 actuarial valuation精算师报告 actuarial report精算原则 actuarial principle净利润/亏损 net income/loss净收入 net proceeds净资产 net assets净资产变动表 statement of changes in net assets净产出（或净产值，或净产量） net output净残值 net residual value净额结算协议 netting agreement境内税额 domestic tax境外经营 foreign operations境外上市 overseas listed境外税额 foreign tax境外投资净投资套期 hedge of a net investment in a foreign operation 境外子公司 overseas subsidiary巨额举债 raising of substantial borrowings from outside parties巨额亏损 substantial losses具体准则 specific standards开办费 organisation costs开采权 extraction rights开发阶段支出 expenditure incurred during the development phase开始资本化 commencement of capitalisation看跌期权 put option看涨期权 call option可比期间 comparable period可比性 comparability可辨认 identifiable可变现净值 net realisable value可抵扣亏损 deductible loss可抵扣暂时性差异 deductible temporary difference可返还的税款 tax refundable可供出售金融资产 available-for-sale financial assets可归属的费用 attributable expenses可回收金额 recoverable amount可靠计量 measure reliably可靠性 reliability可扣除的税款 tax deductible可理解性 understandability可能（结果的可能性） possible可能发生减值资产的认定 identifying an asset that may be impaired 可随时用于支付 readily available for payment可行权日 vesting date可行权条件 vesting condition可转换债券 convertible bonds or loan stock [CLS]可转让存款证 negotiable certificate of deposit [NCD]可转让信用证（或流通信用证） negotiable letter of credit可转让债务票据 negotiable debt instrument空白背书 endorsement in blank空头支票 kiting cheque控股公司 holding company控制 control库存股 treasury stock库存商品 goods on hand库存现金 cash on hand会计报表 accounting statements会计处理 accounting treatment会计分录 accounting entry会计估计 accounting estimate会计惯例 accounting practice会计基础 accounting basis会计计量 accounting measurement会计计量属性 accounting measurement bases会计记录 accounting records会计假设 accounting assumptions会计结算日期（或记帐日期） accounting date会计科目（帐户名称） account title会计利润 accounting profit会计年度 accounting year会计凭证 accounting voucher会计期间 accounting period会计确认和计量 accounting recognition and measurement会计实体 accounting entity会计事项（或帐务交易） accounting transaction会计信息质量要求 qualitative requirements of accounting information会计要素 accounting elements会计账簿 account book会计政策变更累积影响数 cumulative effect of the change in accounting policy会计政策、会计估计变更和差错更正 changes in accounting policies and estimates and correction of errors会计制度 accounting system宽限期 period of grace矿产资源补偿费 mineral resources compensation矿区权益 interests in mineral properties劳保费 labour protection expense劳动密集方式 labour-intensive method劳务成本 cost of services rendered劳务收入 revenue from services rendered累积影响数 cumulative effect累计折耗 accumulated depletion累计折旧 accumulated depreciation离岸价 FOB (free on board)历史成本 historical cost利得 gains利率 interest rate利润 profit利润表 income statement“利润分配”账户 “profit to be distributed” account 利润总额 income/loss before tax利息资本化 interest capitalisation联产品 joint products联营企业 associated enterprise良种试验费 testing expenditures of good species零散客户 retail customers零售 retail零用金 petty cash流动风险 liquidity risk流动负债 current liabilities流动负债合计 sub-totals of current liabilities流动性 liquidity流动资产 current assets流动资产合计 sub-totals of current assets流动资金 working capital留存收益 retained earnings履约成本 executory costs买卖活跃的市场 active market买入返售证券收入 income from investment in redeemable securities 卖出回购证券款 issued redeemable securities卖出回购证券支出 expediture for issued redeemable securities卖方 vendor毛利 gross profit每股收益 earnings per share免缴税额 tax threshold免税 tax exemption免税期 tax holiday免税证明书 Tax Exemption Certificate敏感性分析 sensitivity analysis明细账 subsidiary accounts名义金额 nominal amount某一特定日期 a specific date母公司 parent (company)母公司在子公司所有者权益中所享有的份额 parent’s share of shareholders’ equity of the subsidiary母子关系 parent-subsidiary relationship目的地交货价 F.O.B destination point纳税程序 tax payment procedure纳税地点 tax payment place纳税年度 tax year纳税凭证 tax payment receipt纳税人 taxpayer纳税通知书 tax payment notice纳税影响会计法 tax effect accounting method内部产生品牌 internally generated brands内部研究开发项目 internal research and development project内部转移 inter-company transfer内在价值 intrinsic value年初余额 balance at beginning of the year年初至中期期末基础 year-to-date basis年度报告 annual reports年率 rate per annum年数总合法 “sum-of-year’s-digit” method年限平均法（或直线法） straight-line method年终 year-end盘亏的存货 shortage on inventories盘盈的存货 overage on inventories配比 matching赔付成本 costs of paying claims派息比率 payout ratio批发 wholesale票面价值 par value评估费用 valuation fees平均毛利率 gross profit margin平均市场价格 average market price破产 bankruptcy破产呈请书 bankruptcy petition破产法律程序 bankruptcy proceeding破产通知书 bankruptcy notice普通股 ordinary share普通股股本 ordinary share capital普通年金（后付年金） ordinary annuity普通债权人 ordinary creditor期初存货价值 value of beginning inventories期初发行在外普通股股数 number of ordinary shares outstanding at beginning of the period期初净资产 net assets at beginning of the period期初金额 beginning amount of the period期初余额 beginning balance of the period期货期权（或期货合约期权） option on a futures contract期末存货价值 value of ending inventories期末净资产 net assets at end of the period期末余额 ending balance of the period期权（或认购权；选择权；选购权） options期权持仓量 option position期权定价模式 options pricing model期权费 option money期权交易 options trading期权金（或期权溢价） option premium期权市场 options market其他非流动负债 other non-current liabilities其他非流动资产 other non-current assets其他流动负债 other current liabilities其他流动资产 other current assets其他业务支出 expenditure on other operation其他业务收入 revenue from other operations其他应付款 other payables其他应收款 other receivables企业财务会计报告条例 Financial Accounting and Reporting Rules for Business Enterprise企业发展基金 enterprise expansion fund企业管理层受托责任履行情况 the status of the management’s stewardship企业合并 business combination企业合并中形成的商誉 goodwill arising on a business combination企业经营的季节性或者周期性特征 seasonality or cyclicality of enterprise’s interim operations企业会计准则 Accounting Standards for Business Enterprises [ASBE]企业年金基金 enterprise annuity fund企业清算 enterprise liquidation企业日常活动 ordinary activities by an enterprise企业债 corporate bond企业注册地 country of incorporation of the enterprise企业总部资产 corporate asset起运点交货价 F.O.B shipping point弃置费用 decommissioning costs器具 apparatus前期差错 prior period errors潜在表决权 potential voting rights潜在普通股 potential ordinary shares嵌入衍生工具 embedded derivatives欠税者 tax defaulter清理 disposal取得成本 acquisition costs取得或处置价格 purchase or disposal consideration取得借款收到的现金 cash proceeds from borrowings取得控制权 acquisition of control取得投资收益收到的现金 cash receipts from return on investments权益法 equity method权益法调整 equity method adjustment权益工具 equity instrument权益性证券 equity security权益性证券溢价收入 premium from the equity issue权责发生制（或应计制） accrual basis确定承诺 firm commitment让渡资产使用权 use by others of enterprise assets认购股本（或认缴股本） capital stock subscription认股权证 warrant人工费 labor cost人民币金额单位 unit amount of RMB融券期限 outstanding period of securities融资租赁 finance lease融资租入固定资产 finance leased fixed asset如实反映 faithful representation任意盈余公积 discretionary surplus reserve三个月内到期的债券投资 short-term investments in debt securities of three months to maturity诉讼案件结案 settlement of a litigation case速动比率 quick ratio速动资产 quick assets损失 loss损余物资 lingered properties所得税（费用） income taxes所有权上的主要风险和报酬 significant risks and rewards of ownership 所有者权益 owners’ equity所有者权益变动表 statement of changes in owners’ equity所有者投入资本 capital contributions from owners索赔 claim商标权 trade mark商品 merchandise商品流通企业 merchandising enterprise商业承兑汇票 commercial acceptance bills of exchange商业实质 commercial substance商业折扣 commercial discount商誉 goodwill商誉减值 impairment of goodwill上年度 the immediately preceding financial year上年年末余额 balance at end of last year上市 go public上市公司 listed enterprises上市有限公司 limited company quoted on stock exchange少数股东 minority shareholders少数股东权益 minority interest少数股东损益 minority interest社会保险费 social security insurance生产成本 production cost生产过程 production processes生产线 product line生产性生物资产 productive biological assets生产要素 factor of production生物资产 biological assets实际报价 actual quotation实际成本 actual cost实际利率法 “effective interest rate” method实际利润 actual profit实际流通 actual circulation实际收入 actual income实际税率 effective rate of tax实际支出 actual expenditure实收资本（或股本） paid-in capital (or stock)收回投资 repayment of investment收回投资所收到的现金 cash receipts from return of investments收益性支出 revenue expenditure收付实现制 receipt basis收购价 acquisition price收到的其他与筹资活动有关的现金 other cash receipts relating to financing activities收到的其他与经营活动有关的现金 other cash receipts relating to operating activities收到的其他与投资活动有关的现金 other cash receipts relating to investing activities收到的税费返还 receipts of tax refunds收取企业缴费 contribution received from the enterprise收入 revenue收入确认 revenue recognition收入余数 balance of proceeds手续费 commission寿险 life insurance寿险责任准备金 provision for obligations arising on life insurance contracts售后回购 sales and repurchase售后租回交易 sales and leaseback transaction售价 sales proceed赎回费用 redemption charges (or redemption fee)赎回基金 redemption fund赎回价格 redemption price税法 tax laws税后利润 after-tax profits税基（或课税基础） tax base税阶 tax band税款扣减 tax deductions税收抵免 tax credit税收政策 taxation policy税务调查 tax investigation税务负担 tax burden税务行政处罚 tax administration punishment (or penalty)税务行政复议 tax administration review税项宽减 tax concession税制 tax regime申请入会费和会员费收入 entrance and membership fee revenue审计费用 audit fees审计准则 auditing standard生育保险费 propagation insurance剩余期限 remaining maturity剩余权益 residual interest失业保险费 unemployment insurance失业率 unemployment rate石油天然气开采 extraction of petroleum and natural gas实质重于形式 substance over form实质转移与资产所有权有关的全部风险和报酬 transfer in substance all the risks and rewards incidental to ownership时间段 time band使用费收入 royalty使用年限 useful life使用寿命不确定 indefinite useful life使用寿命有限 definite useful life使固定资产达到可预定使用状态前所发生的可归属于该资产的费用attributable expenditure of bringing the fixed asset to its expected usable conditions市场价格 market price市场收益率 market rate of return。
会计术语中英文对照表
会计科目中英文对照表二、欠债类 Liability短时间欠债 Current liability2101 短时间借款 Short-term borrowing2111 应付单据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable'217107 应交城市保护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地利用税 Tenure tax payable'217110 应交车船利用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他欠债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 估量欠债 Anticipation liabilities长期欠债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 同意捐赠非现金资产预备 Receive non-cash donate reserve'311103 股权投资预备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储蓄基金 Reserve fund'312105 企业进展基金 Enterprise expension fund'312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 今年利润 Current year profits3141 利润分派 Profit distribution'314101 其他转入 Other chengeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取储蓄基金 Withdrawal reserve fund'314105 提取企业进展基金 Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积 Withdrawal other common accumulation fund'314110 应付一般股股利 Common Stock dividends payable'314111 转作资本(或股本)的一般股股利 Common Stock dividends change to assets(or stock) '314115 未分派利润 Undistributed profit五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue效劳收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产利用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短时间投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值预备 Withdrawal of entrust loans reserves5203 补助收入 Subsidize revenue国家扶持补助收入 Subsidize revenue from country其他补助收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务本钱 Operating costs产品销售本钱 Cost of goods sold效劳本钱 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市保护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料本钱 Other cost of material sale其他劳务本钱 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 治理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船利用税 Vehicle and vessel usage license plate tax(VVULPT) 土地利用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值预备金 Depreciation reserves超级损失 Extraordinary loss处置固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment。
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中英对照会计术语表Ａ股（或甲类股份） A share安装成本 installation cost安装费收入 installation fees revenueＢ股（或乙类股份） B share半成品 semi-finished goods半年度报告 half-yearly report包装材料（或包装物） packaging material包装容器 container保留次级权益 subordinated retained interests 保费收入 premium revenue保险费用 insurance expenses保险合同 insurance contracts保险赔偿 insurance compensation保险人 insurer保险事故 insured event保险索赔 insurance claim保险责任 insurance obligations备查账簿 memorandum book备件 spare parts备用现金 cash in till背书 endorsement背书人（或承兑人） endorser被担保方 secured party被购方 acquiree被合并方 combined party被套期项目 hedged items被投资单位表决权 voting rights of an investee enterprise本金 principal本金偿还 principal repayments本年年初余额 beginning balance of current year本年年末余额 ending balance of current year本年（所有者权益）增减变动金额 changes in owners’ equity for current year本期净资产增加数 net assets that increase during the period本期收入 income for the period本月材料成本差异率 material cost variance rate for the month本月收入材料的成本差异 cost variance of material received during the month本月收入材料的计划成本 material received during the month at planned cost本质差别 differ in substance比较会计报表 comparative accounting statements比较信息 comparative information变动率 rate of change表决控制权 vote control表决权 vote波动率 votality rate补价 boot补缴税款 back tax补充信息 supplementary information补贴 subsidies不动产抵押 real estate mortgage不可撤销授信承诺（即贷款承诺） non-cancellable credit commitments (i.e. loan commitment)不利影响 adverse effect不切实可行 impracticable不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve cash receipts or payments不限量发行 tap issue部门开支 departmental expenses10%重要性标准 10% threshold材料 material材料成本差异 material cost variance材料费 material costs财产保险费 property insurance expense财务报表列报 presentation of financial statements财务（会计）报告 financial (accounting) reports财务报告批准报出日 date when financial statements are authorized for issue财务报告舞弊或差错 fraud or errors in financial report财务担保合同 financial guarantee contract财务费用 financial expenses财务管理 financial management财务机构 financial institutes财务困难 financial difficulty财务业绩 financial performance财务影响 financial effect财务状况 financial position裁定费（或评定印花税额手续费，或评估契据费） adjudication fee裁定破产 adjudged bankrupt裁定破产人 adjudicated bankrupt裁定无力偿还债务 adjudication of insolvency采购成本 cost of purchase参数 parameter仓储费用 storage costs次要报告形式 secondary reporting format次要分部 secondary segments从价费 ad valorem fee从价关税 ad valorem tariff从价税（或按值征税） ad valorem duty从价税制 ad valorem duty system从子公司、联营企业或合营企业分回利润而收到的现金 profits received in cash from subsidiaries, associates and joint ventures存出投资款 investment paid存放银行同业的结余 balance with other banks存货 inventory存货成本 cost of goods purchased/manufactured (or inventoriable cost)存栏待售的牲畜 livestock raised for sale存货跌价准备 provision for decline in value of inventories存货跌价损失 loss from decline in value of inventories存货过时 inventories obsolescence存货毁损 damages of inventory存款利息收入 interest income from deposit存货盘点 inventory-taking存货实物盘点 physical inventory taking存货实有数量 physical quantity of inventory差旅费 traveling expenses产成品 finished goods产畜和役畜 productive livestock and draught animals产出能力 output capacity产量法 unit-of-output method产品安全保证 product warranties产品的规格、型号及最终用途 specification, model and terminal use purpose of products产品销售收入 revenue from goods sold长期待摊费用摊销 amortisation of long-term prepaid expenses长期股权投资 long-term equity investment长期股权投资减值 impairment of long-term equity investment长期健康险责任准备金 provision for obligations arising on long-term health insurance contracts长期借款 long-term borrowings长期借款协议 long-term agreement长期应付款 long-term payables长期应收款 long-term receivables偿还债务支付的现金 cash repayments of amount borrowed超额赔款再保险合同 excess of loss reinsurance contracts车船使用税 vehicle and vessel usage tax成本差异 cost variance成本法 cost method成本分配 allocation of costs成本加成合同 cost plus contract成本模式 cost model成本与可变现净值孰低 lower of cost and net realisable value 承背书人 endorsee承兑人（或接受人，或受票人） acceptor承兑协议 acceptance agreement承诺（事项） commitments承租人 lessee承租人会计处理 accounting by lessees持股比例 proportion of ownership interest持续经营 going concern持有至到期投资 held-to-maturity investments充足性测试 adequacy tests冲销 write off重分类 reclassification重估储备 revaluation reserve重估增值 revaluation increments重述 restatement重新组合 repackaging重置成本 replacement cost筹资活动产生的现金流量 cash flows from financing activities出口加工区 export processing zone出口免税 export exemption出口退税 export refund出资证明书 capital contribution certificate出租人会计处理 accounting by lessors出租收入 rental income初始发行（首发） initial public offer初始计量金额 initial measured amount初始取得 initial acquisition初始直接费用 initial direct costs储备基金 reserve fund处置固定资产、无形资产和其他长期资产的损益 profits or losses on disposal of fixed assets, intangible assets and other long-term assets处置收入 disposal proceed处置子公司及其他营业单位收到的现金净额 net cash flows from disposal of subsidiaries or other business units垂直一体化经营 vertically integrated operations纯利 net profit纯益手续费 profit commission大田作物 growing field crops大修理工程 capital maintenance project大修理停用的固定资产 fixed assets under capital maintenance大宗客户 major customers贷方余额 credit balance贷款 loans地区分部 geographical segments地域来源原则[税制] territorial source principle [taxation]代建房地产 property constructed on behalf of 3rd parties代扣税 withholding tax代理商 agent代位追偿款 recoveries on subrogation for undertaken claims待处理财产损益 asset gain or loss suspense待摊费用 prepaid expenses单独列报 report separately担保 guarantees担保物（金融资产） pledge担保余值 guaranteed residual value当期 current period当期回购普通股股数 the number of ordinary shares bought back during the period concerned当期新发行普通股股数 the number of ordinary shares issued during the period concerned到岸价 CIF (cost, insurance and freight)到期期限分析 maturity analysis到期时间表 maturity schedule到期应缴税款 tax due等待期（股份支付） vesting period抵销 offsetting (or set off … against)抵销（合并报表） eliminate…from…抵消分录 elimination entry低值易耗品 low-valued and short-lived consumables低估 understate第三方补偿 reimbursement from third parties递耗资产 depleteable assets递延收益 deferred income递延所得税 deferred income tax递延所得税负债 deferred income tax liability递延所得税资产 deferred income tax asset电汇 telegraphic transfer [T/T]电汇汇率 telegraphic transfer rate电汇通知书 telegraphic transfer advice电子付款系统 electronic payment system电子交易系统 electronic trading system电子数据处理 electronic data processing (EDP)电子转账系统（或电子转账制度） electronic transfer system 定价服务机构 pricing service institute定价限制 restriction on pricing定价原则 principle for pricing定价政策 pricing policies定量分析 quantitative analysis定期存款 fixed deposits定期放款（或定期贷款） time loan定期质押放款（或定期担保放款） time loan secured定期信用放款 time loan unsecured定期借款（或有期借款） term borrowing定期合约 term contract定期盘存制（或实地盘存制） periodic inventory system定期债券 term bond定性分析 qualitative analysis董事会 board of directors短期垫付款 short-term advance短期借款 short-term loans短征税款 tax undercharged对外销售成本 cost of external sales对外营业收入 revenue from external sales恶性通货膨胀经济 hyperinflationary economy二手市场 secondary market发出存货 inventory transferred out发行在外普通股加权平均数 weighted average number of ordinary shares outstanding发票 invoice罚款收入 revenue from penalties罚款支出 penalty payments法定公益金 statutory public welfare fund法定盈余公积 statutory surplus reserve法人 legal person法院判决 court judgment法律形式 legal form防风固沙林 anti-wind and sand-fixation forests房产税 property tax房地产开发 real estate development房屋和建筑物 buildings and structures非比例再保险合同 non-proportional reinsurance contracts非常损失 extraordinary loss非货币性福利 non-monetary benefit非货币性资产交换 exchange of non-monetary assets非流动负债 non-current liabilities非流动资产 non-current assets非流动资产处置损益 gain or loss on disposal of non-current assets非上市有限公司 limited company unquoted on stock exchange非调整事项 non-adjusting events非同一控制下的企业合并 business combinations that do not involve enterprises under common control非衍生金融工具 non-derivative financial instrument非暂时性下跌 prolonged decline非正常消耗 abnormal amounts of wastage非专利技术 non-proprietary technology费用 expenses费用的功能 function of expense费用的性质 nature of expense分保保证金 reinsurance deposit分保费收入 reinsurance premium revenue分保费用 reinsurance expenses分保赔付成本 reinsurance costs of paying claims 分保业务账单 bordereaux分部报告 segment reporting分部的确定 identification of segments分部费用 segment expense分部负债 segment liabilities分部间营业收入 revenue from inter-segment sales 分部间销售成本 cost of inter-segment sales分部间转移交易 inter-segment transfers分部会计政策 segment accounting policies分部利润（亏损） segment profit (loss)分部收入 segment revenue分部资产 segment assets分出保费 ceded premium分配股利、利润或偿付利息所支付的现金 cash payments for distribution of dividends or profits and for interest expenses分摊率 absorption rate分期付款 pay in installments分期付款销售 installment sale分期收款发出商品 goods on installment sale分支机构 branch of an enterprise风险集中 concentration of risks风险价值法 value-at-risk method风险资本 capital at risk浮动利率 variable interest rate符合资本化条件的资产的购建或生产 acquisition, construction or production of a qualifying asset辅助材料 ancillary material辅助费用 ancillary costs辅助设备及设施 supporting equipment辅助生产成本 auxiliary production cost付款日期 payment date负商誉 negative goodwill负债 liabilities附则 supplementary provisions附注 notes副产品 by-products赋税减免 tax break高估 overstatement个别计价法 specific identification method个人独资企业 sole-proprietors耕地占用税 agricultural land occupation tax更新改造支出 improvement expenditure工伤保险费 accident insurance工程物资 construction material工会经费 expenses for workers’ association工具 tool工资 wages工作底稿法 worksheet approach工作量法 production or service output method公平交易 an arm’s length transaction公开招股 offer of shares for public subscription公益性生物资产 public welfare biological assets公用事业部门 public utilities公允价值 fair value公允价值变动损益 gain or loss on changes in fair value 公允价值模式 fair value model公允价值套期 fair value hedge公司法 Company Law公众 the public共同控制 joint control共同债权人 joint creditor共同债务人 joint debtor供款率 rate of contribution供应商 supplier供应合同 supply contract供应商（所提供的）担保 supplier-type warranty购货退回收到的现金 cash receipts from return of goods to suppliers购建固定资产、无形资产和其他长期资产支付的现金 cash payments to acquire fixed assets, intangible assets and other long-term assets购买法 acquisition (or purchase) method购买方 acquirer购买价款 purchase price购买日 acquisition date购买商品、接受劳务支付的现金 cash payments to suppliers for goods and services购买选择权 bargain purchase option估值技术 valuation technique估值基准base of valuation估值日期 valuation date股东大会 shareholders’ meeting股东权益 shareholders’ equity股份回购 share buy-back股份期权 share options股份所有权 title to shares股份支付 share-based payment股价与账面价值比率 Price-To-Book Ratio股价与现金流比率 Price-To-Cash-Flow Ratio股价与销售额比率 Price-To-Sales Ratio股价指数 stock market index股利 dividends股票发行 issuing of stocks股权联营法 merger method股权投资差额 equity investment difference股权性投资 equity investments固定造价合同 fixed price contract固定资产 fixed assets固定资产报废损失 losses on scrapping of fixed assets固定资产改良支出 expenditure for improvement of fixed assets固定资产卡片 fixed assets card固定资产修理支出 maintenance expenditure of fixed assets固定资产装修费用 decoration and repair expenses of fixed assets 关键管理人员 key management personnel关键管理人员薪酬 emoluments for key management personnel关联方关系 related party relationships关联方交易 related party transactions关联方披露 related parties disclosures管理费用 general and administrative expenses国家控制的企业 State-controlled enterprises国有企业 state-owned enterprises国债 national bond过去的交易或事项 past transactions or events归属于母公司的损益 profit or loss attributable to the parent归属于普通股股东的当期净利润 net profit attributable to the ordinary shareholders归属于少数股东的损益 profit or loss attributable to minority interestＨ股 H share行业协会 industry group合并报表附注 notes to consolidated financial statements合并财务报表 consolidated financial statements合并成本 cost of combination合并程序 consolidation procedures合并范围 scope of consolidation合并方 combining party合并合同或协议 combination contract or agreement合并利润表 consolidated income statement合并披露 disclose in aggregate (or aggregate disclosure)合并日 combination date合并所有者权益变动表 consolidated statement of changes in owners’ equity合并现金流量表 consolidated cash flow statement合并资产负债表 consolidated balance sheet合伙企业 partnerships合理损耗 reasonable loss合理、一致的基础 reasonable and consistent basis合同变更 variation in contract合同成本 contract cost合同的分立与合并 segmenting and combining construction contracts合同法 Contract Law合同费用 contract expense合同价格 contract price合同权利 contractual right合同剩余期限 remaining contractual life合同收入 contract revenue合同义务 contractual obligation合营企业 joint ventures很可能（结果的可能性） probable恒生指数 Hang Seng Index [HSI]后进先出法 LIFO (Last-in First-out) method后续计量 subsequent measurement后续支出 subsequent expenditures汇兑差额 exchange difference坏账准备 provision for bad debts环境恢复负债 environmental restoration liability汇兑收益或损失 foreign exchange gains or losses汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 混合工具 hybrid instrument混合销售行为 mixed sales activities活跃的交易市场 active market活期存款 demand deposit货币单位 units of currency货币交易bank note transaction货币时间价值 time value of money货币性项目 monetary item货币性资产 monetary asset货币资金 monetary funds或有负债 contingent liabilities或有结算条款 contingent settlement provisions 或有事项 contingencies或有应付金额 contingent amount payable或有应收金额 contingent amount receivable或有资产 contingent assets或有租金 contingent rental机械使用费 utilization expense of equipment 基数（或基值，或基准，或基础） base基本存量法 base stock method基本利率（或基本汇率）base rate基本每股收益 basic EPS (earnings per share) 基本确定（结果的可能性） virtually certain基本生产成本 primary production cost基本薪金（或底薪） basic salary基本指数 base index基本准则 basic standards基期（或评税基期） base period基金投资 fund investment基准费用 base cost基准利率 benchmark interest rate基准年（或基年） base year基准日期（或基日） base date极小可能（结果的可能性） remote集体企业 collective-owned enterprises集团内部长期资产交易 intra-group transaction of long-term assets集团内部交易 intra-group transactions集团内部销售收入 revenue from intra-group sales集团内部债权与债务项目 intra-group items of receivables and payables 集团最终母公司 ultimate parent of the group计划成本法 planned cost technique计税基础 tax base计算错误 mathematical mistakes计提折旧 recognise depreciation记名支票（或抬头支票） order cheque记账本位币 reporting currency记账凭证 voucher即期汇率 spot exchange rate即期汇票 demand draft [D/D]即期价格 spot price季度报告 quarterly reports季节性停用的固定资产 fixed assets under seasonal stoppage技术改造工程 technological improvement project技术可行性 technical feasibility继续涉入所转移金融资产的程度 extent of the enterprise’s continuing involvement in the transferred financial asset加工成本 cost of conversion加权平均成本 weighted average cost加权平均法 weighted average method加权平均利率 weighted average interest rate (WAIR)价内税 tax included in the price价内或平价期权 option in or at the money价外期权 option out of the money价外税 tax excluded from the price价值变动风险 risk of changes in value间接法 indirect method间接控股 indirect holding建造合同 construction contracts减值测试 impairment test减值迹象 indication of impairment减值损失的转回 reversal of impairment losses减值准备 impairment provision将清偿义务展期至资产负债表日后一年以上 roll over a settlement obligation for at least one year after the balance sheet date将债务转资本 conversion of a debt into capital奖金 bonuses奖励款 incentive payment交货单（或付货通知书） delivery note交易费用 transaction cost交易金额 amount of transaction交易所 exchange交易性金融负债 trading financial liabilities交易性金融资产 trading financial assets交易性投资 trading investment缴纳补加税款通知书（或缴纳补加税罚款通知书） Additional Tax Demand Note 教育费附加 educational fees结算账目 close the accounts结账日 closing date结转成本 transfer of costs借贷记账法 debit and credit double entry bookkeeping借方余额 debit balance借款费用 borrowing costs借款违约 breach of loan金融工具列报 presentation of financial instruments金融工具确认和计量 recognition and measurement of financial instruments 金融企业 financial enterprise金融债 financial bonds金融资产转移 transfer of financial assets津贴 allowance谨慎性 prudence经销商 distributor经营成果 operating results经营范围 scope of operation经营活动产生的现金流量 cash flows from operating activities 经营性应付项目 operating payables经营性应收项目 operating receivables经济环境 economic environment经济决策 make economic decisions经济林 economic forests经济商 dealer/broker精算调查 actuarial investigation精算师估值 actuarial valuation精算师报告 actuarial report精算原则 actuarial principle净利润/亏损 net income/loss净收入 net proceeds净资产 net assets净资产变动表 statement of changes in net assets净产出（或净产值，或净产量） net output净残值 net residual value净额结算协议 netting agreement境内税额 domestic tax境外经营 foreign operations境外上市 overseas listed境外税额 foreign tax境外投资净投资套期 hedge of a net investment in a foreign operation 境外子公司 overseas subsidiary巨额举债 raising of substantial borrowings from outside parties巨额亏损 substantial losses具体准则 specific standards开办费 organisation costs开采权 extraction rights开发阶段支出 expenditure incurred during the development phase开始资本化 commencement of capitalisation看跌期权 put option看涨期权 call option可比期间 comparable period可比性 comparability可辨认 identifiable可变现净值 net realisable value可抵扣亏损 deductible loss可抵扣暂时性差异 deductible temporary difference可返还的税款 tax refundable可供出售金融资产 available-for-sale financial assets可归属的费用 attributable expenses可回收金额 recoverable amount可靠计量 measure reliably可靠性 reliability可扣除的税款 tax deductible可理解性 understandability可能（结果的可能性） possible可能发生减值资产的认定 identifying an asset that may be impaired 可随时用于支付 readily available for payment可行权日 vesting date可行权条件 vesting condition可转换债券 convertible bonds or loan stock [CLS]可转让存款证 negotiable certificate of deposit [NCD]可转让信用证（或流通信用证） negotiable letter of credit可转让债务票据 negotiable debt instrument空白背书 endorsement in blank空头支票 kiting cheque控股公司 holding company控制 control库存股 treasury stock库存商品 goods on hand库存现金 cash on hand会计报表 accounting statements会计处理 accounting treatment会计分录 accounting entry会计估计 accounting estimate会计惯例 accounting practice会计基础 accounting basis会计计量 accounting measurement会计计量属性 accounting measurement bases会计记录 accounting records会计假设 accounting assumptions会计结算日期（或记帐日期） accounting date会计科目（帐户名称） account title会计利润 accounting profit会计年度 accounting year会计凭证 accounting voucher会计期间 accounting period会计确认和计量 accounting recognition and measurement会计实体 accounting entity会计事项（或帐务交易） accounting transaction会计信息质量要求 qualitative requirements of accounting information会计要素 accounting elements会计账簿 account book会计政策变更累积影响数 cumulative effect of the change in accounting policy会计政策、会计估计变更和差错更正 changes in accounting policies and estimates and correction of errors会计制度 accounting system宽限期 period of grace矿产资源补偿费 mineral resources compensation矿区权益 interests in mineral properties劳保费 labour protection expense劳动密集方式 labour-intensive method劳务成本 cost of services rendered劳务收入 revenue from services rendered累积影响数 cumulative effect累计折耗 accumulated depletion累计折旧 accumulated depreciation离岸价 FOB (free on board)历史成本 historical cost利得 gains利率 interest rate利润 profit利润表 income statement“利润分配”账户 “profit to be distributed” account 利润总额 income/loss before tax利息资本化 interest capitalisation联产品 joint products联营企业 associated enterprise良种试验费 testing expenditures of good species零散客户 retail customers零售 retail零用金 petty cash流动风险 liquidity risk流动负债 current liabilities流动负债合计 sub-totals of current liabilities流动性 liquidity流动资产 current assets流动资产合计 sub-totals of current assets流动资金 working capital留存收益 retained earnings履约成本 executory costs买卖活跃的市场 active market买入返售证券收入 income from investment in redeemable securities 卖出回购证券款 issued redeemable securities卖出回购证券支出 expediture for issued redeemable securities卖方 vendor毛利 gross profit每股收益 earnings per share免缴税额 tax threshold免税 tax exemption免税期 tax holiday免税证明书 Tax Exemption Certificate敏感性分析 sensitivity analysis明细账 subsidiary accounts名义金额 nominal amount某一特定日期 a specific date母公司 parent (company)母公司在子公司所有者权益中所享有的份额 parent’s share of shareholders’ equity of the subsidiary母子关系 parent-subsidiary relationship目的地交货价 F.O.B destination point纳税程序 tax payment procedure纳税地点 tax payment place纳税年度 tax year纳税凭证 tax payment receipt纳税人 taxpayer纳税通知书 tax payment notice纳税影响会计法 tax effect accounting method内部产生品牌 internally generated brands内部研究开发项目 internal research and development project内部转移 inter-company transfer内在价值 intrinsic value年初余额 balance at beginning of the year年初至中期期末基础 year-to-date basis年度报告 annual reports年率 rate per annum年数总合法 “sum-of-year’s-digit” method年限平均法（或直线法） straight-line method年终 year-end盘亏的存货 shortage on inventories盘盈的存货 overage on inventories配比 matching赔付成本 costs of paying claims派息比率 payout ratio批发 wholesale票面价值 par value评估费用 valuation fees平均毛利率 gross profit margin平均市场价格 average market price破产 bankruptcy破产呈请书 bankruptcy petition破产法律程序 bankruptcy proceeding破产通知书 bankruptcy notice普通股 ordinary share普通股股本 ordinary share capital普通年金（后付年金） ordinary annuity普通债权人 ordinary creditor期初存货价值 value of beginning inventories期初发行在外普通股股数 number of ordinary shares outstanding at beginning of the period期初净资产 net assets at beginning of the period期初金额 beginning amount of the period期初余额 beginning balance of the period期货期权（或期货合约期权） option on a futures contract期末存货价值 value of ending inventories期末净资产 net assets at end of the period期末余额 ending balance of the period期权（或认购权；选择权；选购权） options期权持仓量 option position期权定价模式 options pricing model期权费 option money期权交易 options trading期权金（或期权溢价） option premium期权市场 options market其他非流动负债 other non-current liabilities其他非流动资产 other non-current assets其他流动负债 other current liabilities其他流动资产 other current assets其他业务支出 expenditure on other operation其他业务收入 revenue from other operations其他应付款 other payables其他应收款 other receivables企业财务会计报告条例 Financial Accounting and Reporting Rules for Business Enterprise企业发展基金 enterprise expansion fund企业管理层受托责任履行情况 the status of the management’s stewardship企业合并 business combination企业合并中形成的商誉 goodwill arising on a business combination企业经营的季节性或者周期性特征 seasonality or cyclicality of enterprise’s interim operations企业会计准则 Accounting Standards for Business Enterprises [ASBE]企业年金基金 enterprise annuity fund企业清算 enterprise liquidation企业日常活动 ordinary activities by an enterprise企业债 corporate bond企业注册地 country of incorporation of the enterprise企业总部资产 corporate asset起运点交货价 F.O.B shipping point弃置费用 decommissioning costs器具 apparatus前期差错 prior period errors潜在表决权 potential voting rights潜在普通股 potential ordinary shares嵌入衍生工具 embedded derivatives欠税者 tax defaulter清理 disposal取得成本 acquisition costs取得或处置价格 purchase or disposal consideration取得借款收到的现金 cash proceeds from borrowings取得控制权 acquisition of control取得投资收益收到的现金 cash receipts from return on investments权益法 equity method权益法调整 equity method adjustment权益工具 equity instrument权益性证券 equity security权益性证券溢价收入 premium from the equity issue权责发生制（或应计制） accrual basis确定承诺 firm commitment让渡资产使用权 use by others of enterprise assets认购股本（或认缴股本） capital stock subscription认股权证 warrant人工费 labor cost人民币金额单位 unit amount of RMB融券期限 outstanding period of securities融资租赁 finance lease融资租入固定资产 finance leased fixed asset如实反映 faithful representation任意盈余公积 discretionary surplus reserve三个月内到期的债券投资 short-term investments in debt securities of three months to maturity诉讼案件结案 settlement of a litigation case速动比率 quick ratio速动资产 quick assets损失 loss损余物资 lingered properties所得税（费用） income taxes所有权上的主要风险和报酬 significant risks and rewards of ownership 所有者权益 owners’ equity所有者权益变动表 statement of changes in owners’ equity所有者投入资本 capital contributions from owners索赔 claim商标权 trade mark商品 merchandise商品流通企业 merchandising enterprise商业承兑汇票 commercial acceptance bills of exchange商业实质 commercial substance商业折扣 commercial discount商誉 goodwill商誉减值 impairment of goodwill上年度 the immediately preceding financial year上年年末余额 balance at end of last year上市 go public上市公司 listed enterprises上市有限公司 limited company quoted on stock exchange少数股东 minority shareholders少数股东权益 minority interest少数股东损益 minority interest社会保险费 social security insurance生产成本 production cost生产过程 production processes生产线 product line生产性生物资产 productive biological assets生产要素 factor of production生物资产 biological assets实际报价 actual quotation实际成本 actual cost实际利率法 “effective interest rate” method实际利润 actual profit实际流通 actual circulation实际收入 actual income实际税率 effective rate of tax实际支出 actual expenditure实收资本（或股本） paid-in capital (or stock)收回投资 repayment of investment收回投资所收到的现金 cash receipts from return of investments收益性支出 revenue expenditure收付实现制 receipt basis收购价 acquisition price收到的其他与筹资活动有关的现金 other cash receipts relating to financing activities收到的其他与经营活动有关的现金 other cash receipts relating to operating activities收到的其他与投资活动有关的现金 other cash receipts relating to investing activities收到的税费返还 receipts of tax refunds收取企业缴费 contribution received from the enterprise收入 revenue收入确认 revenue recognition收入余数 balance of proceeds手续费 commission寿险 life insurance寿险责任准备金 provision for obligations arising on life insurance contracts售后回购 sales and repurchase售后租回交易 sales and leaseback transaction售价 sales proceed赎回费用 redemption charges (or redemption fee)赎回基金 redemption fund赎回价格 redemption price税法 tax laws税后利润 after-tax profits税基（或课税基础） tax base税阶 tax band税款扣减 tax deductions税收抵免 tax credit税收政策 taxation policy税务调查 tax investigation税务负担 tax burden税务行政处罚 tax administration punishment (or penalty)税务行政复议 tax administration review税项宽减 tax concession税制 tax regime申请入会费和会员费收入 entrance and membership fee revenue审计费用 audit fees审计准则 auditing standard生育保险费 propagation insurance剩余期限 remaining maturity剩余权益 residual interest失业保险费 unemployment insurance失业率 unemployment rate石油天然气开采 extraction of petroleum and natural gas实质重于形式 substance over form实质转移与资产所有权有关的全部风险和报酬 transfer in substance all the risks and rewards incidental to ownership时间段 time band使用费收入 royalty使用年限 useful life使用寿命不确定 indefinite useful life使用寿命有限 definite useful life使固定资产达到可预定使用状态前所发生的可归属于该资产的费用attributable expenditure of bringing the fixed asset to its expected usable conditions市场价格 market price市场收益率 market rate of return。