会计术语中英对照表.pptx
会计术语中英文对照
成本会计直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间,费用成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本计算分批法（job costing method）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research institutes’budgeting）科学事业单位收入（scientific research institutes’revenues）科学事业单位结余（scientific research institutes’surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people’s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。
会计术语英汉对照
会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。
财务术语中英文大全精品PPT课件
• 预收收益Prepayments by customers • 存入保证金Refundable deposits • 应付费用Accrual expense
• 增值税value added tax • 营业税Business tax • 应付所得税Income tax payable
• 应付奖金Bonuses payable
• 永久性差异
Permanent difference
• 时间性差异Timing difference
• 应付税款法
Taxes payable method
• 纳税影响会计法
Tax effect accounting method
• 递延所得税负债法
Deferred income tax liability method
• 可转换公司债券
Convertible Bonds
• 可赎回公司债券Callable Bonds
• 可要求公司债券
Redeemable Bonds
• 记名公司债券Registered Bonds • 无记名公司债券Coupon Bonds • 普通公司债券Ordinary Bonds • 收益公司债券Income Bonds • 名义利率，票面利率Nominal rate • 实际利率Actvable • 起运点交货价F.O.B shipping point
• 目的地交货价
F.O.B destination point
• 商业折扣Trade discount • 现金折扣Cash discount
• 销售退回及折让
Sales return and allowance
• 利息率Interest rate • 到期日Maturity date • 本票Promissory note • 贴现Discount • 背书Endorse • 拒付费Protest fee com
会计术语中英对照
会计术语中英对照公司标准化编码 [QQX96QT-XQQB89Q8-NQQJ6Q8-MQM9N]一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting 成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements会计原则 Accounting Principles 会计实务过程 Accounting Procedures财务报表 Financial Statements 财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle 配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle重大性原则 Materiality Principle 稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries 结帐 Closing entries三、现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 shipping point目的地交货价 destination point 商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method带息票据 Interest bearing note 不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory 产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 shipping point 目的地抵岸价格 destination寄销 Consignment 寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specificidentification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Market value重置成本 Replacement cost可变现净值 Net realizable value 上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds 成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost 净值 Net value在建工程 Construction-in-process 磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names 着作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits 应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference 时间性差异 Timing difference应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate 实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital 缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration 股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment 现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement 资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础Basis（现金流量表）财务状况变动表中的营运资金基础Capital Basis（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges 正常营业活动 Normal operating activities财务活动 Financing activities 投资活动 Investing activities 十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio 价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment 总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting 一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
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。
中英文对照术语表
---------------------------------------------------------------最新资料推荐------------------------------------------------------中英文对照术语表A Absorption costing（完全成本法）Accelerated depreciation method（加速折旧法） Account（账户） Account form （账户式） Account payable（应付账款） Account receivable （应收账款） Accounting（会计） Accounting cycle（会计循环）Accounting equation（会计恒等式） Accounting period concept （会计期间概念） Accounting system（会计系统） Accounts payable subsidiary ledger（应付账款明细分类账）（应付账款明细分类账） Accounts receivable subsidiary ledger（应收账款明细分类账）（应收账款明细分类账） Accounts receivable turnover （应收账款周转率） Accrual basis（应计制；权责发生制）Accruals（应计项目） Accrued assets（应计资产） Accrued expenses（应计费用） Accrued liabilities（应计负债） Accrued revenues（应计收入） Accumulated depreciation（累计折旧）Accumulated other comprehensive income（累计其他全面收益）（累计其他全面收益） Activity base (driver)（作业基础/动因）Activity-based costing (ABC)（作业成本计算法） Adjusted trial balance（调整后试算平衡表） Adjusting entries（调整分录）Adjusting process（调整过程）Administrative expenses (general expenses)（管理费用（一般费用））Aging the receivables（应收账款账龄分析） Allowance method（备抵法）1/ 12Amortization（摊销）Annuity（年金）Assets（资产）Available-for-sale securities（可供出售证券） Average cost method（平均成本法） Average rate of return（平均回报率） B Balance of the account（账户余额） Balance sheet（资产负债表） Balanced scorecard（平衡记分卡） Bank reconciliation （银行存款余额调节表） Bond（债券） Bond indenture（债券契约） Book value（账面价值） Book value of the asset（资产的账面价值） Boot（补价） Bottleneck（瓶颈） Break-even point （盈亏临界点） Budget（预算） Budget performance report（预算业绩报告） Budgetary slack（预算松弛） Business（企业）Business entity concept（企业主体概念） Business stakeholder （企业利益相关者） Business strategy（企业战略） Business transaction（经济业务） C Capital expenditures（资本性支出） Capital expenditures budget（资本支出预算） Capital investment analysis（资本投资分析）Capital leases（资本性租赁） Capital rationing（资本分配）Carrying amount（账面金额） Cash（现金） Cash basis（现金制；收付实现制） Cash budget（现金预算） Cash dividend（现金股利） Cash equivalents（现金等价物） Cash flows from financing activities（筹资活动现金流量）（筹资活动现金流量）Cash flows from investing activities（投资活动现金流量）（投资活动现金流量） Cash flows from operating activities（经营---------------------------------------------------------------最新资料推荐------------------------------------------------------ 活动现金流量）（经营活动现金流量） Cash payback period（现金回收期） Cash payments journal（现金付款日记账） Cash receipts journal（现金收款日记账） Cash short and over account （现金余缺账户） Certified public accountant (CPA)（注册会计师） Chart of accounts（会计科目表） Clearing account(清理账户) Closing entries（结账分录） Closing process（结账程序） Combination strategy（混合战略） Common stock（普通股）Common-size statement（通用报表） Component（成分；组成部分）Comprehensive income（全面收益）Consolidated financial statements（合并财务报表）（合并财务报表） Consolidation（创立合并） Continuous budgeting（滚动预算） Contra account （抵减账户） Contract rate（约定利率） Contribution margin(贡献毛益) Contribution margin ratio（贡献毛益率） Controllable expenses（可控费用）Controllable variance（可控差异）Controller（主计长）Controlling account（控制账户）Conversion costs（加工成本） Copyright（版权） Corporation （公司） Cost（成本） Cost accounting system（成本会计系统）Cost allocation（成本分配） Cost behavior（成本性态） Cost center（成本中心） Cost of goods sold（产品销售成本） Cost of goods sold budget（产品销售成本预算） Cost of merchandise sold（商品销售成本） Cost of production report（生产成本报3/ 12告） Cost per equivalent unit（单位约当产量成本） Cost price approach（成本价格法）Cost variance（成本差异）Cost-volume-profit analysis（本－量－利分析）Cost-volume-profit chart（本－量－利图） Credit memorandum （贷项通知单） Credits（贷记） Cumulative preferred stock （累积优先股） Currency exchange rate（货币汇率） Current assets（流动资产） Current liabilities（流动负债） Current ratio（流动比率） Currently attainable standards（当前可达标准） D Debit memorandum（借项通知单）Debits（借记） Decentralization（分权） Declining-balance method（余额递减法） Deferred expenses（递延费用） Deferred revenues（递延收入） Deficiency（亏损） Deficit（亏损）Defined benefit plan（固定收益计划） Defined contribution plan （固定缴款计划） Depletion（折耗） Depreciation（折旧）Depreciation expense（折旧费用） Differential analysis（差异分析） Differential cost（差异成本） Differential revenue （差异收入） Differential strategy（差异化战略） Direct labor cost（直接人工成本） Direct labor rate variance（直接人工工资率差异） Direct labor time variance（直接人工工时差异）Direct materials cost（直接材料成本） Direct materials price variance（直接材料价格差异）（直接材料价格差异） Direct materials purchases budget（直接材料采购预算）（直接材料采购---------------------------------------------------------------最新资料推荐------------------------------------------------------ 预算） Direct materials quantity variance（直接材料数量差异）（直接材料数量差异） Direct method（直接法） Direct write-off method（直接注销法） Discontinued operations（停止经营）Discount（贴现息；折价） Discount rate（贴现率） Dishonored note receivable（拒付应收票据） Dividend yield（股利收益率）Division（分部） Doomsday ration（终极流动比率） Double-entry accounting（复式会计） Drawing（提款） DuPont formula（杜邦公式） E Earnings per common share (EPS)（每股收益）Earnings per common share (EPS) on common stock（普通股每股收益） E-commerce（电子商务） Effective interest rate method （实际利率法）Effective rate of interest（实际利率）Electronic funds transfer (EFT)（电子资金转账） Elements of internal control（内部控制要素） Employee fraud（员工舞弊）Employee s earnings record（员工收入记录） Equity method（权益法） Equity securities（权益证券） Equivalent units of production（约当产量） Ethics（伦理） Expenses（费用）Extraordinary items（非常项目） F Factory overhead cost（制造费用） FICA tax（联邦社会保险税） Financial accounting （财务会计） Financial Accounting Standards Board (FASB)（财务会计准则委员会） Financial statements（财务报表） Finished goods inventory（完工产品存货） Finished goods ledger（完工5/ 12产品分类账） First-in, first-out (fifo) method（先进先出法）Fiscal year（会计年度） Fixed (plant) assets（固定资产） Fixed asset impairment（固定资产减值） Fixed assets（固定资产）Fixed costs（固定成本） Flexible budget（弹性预算） FOB (free on board) destination（目的地交货） FOB (free on board) shipping point（装运地交货）（装运地交货） Free cash flow（自由现金流量） Fringe benefits（额外福利） Future value（未来价值，终值） G General journal（普通日记账） General ledger（总分类账） Generally accepted accounting principles (GAAP)（公认会计原则） Goal conflict（目标冲突） Goodwill （商誉） Gross pay（工资总额） Gross profit（毛利） Gross profit method（毛利法） H Held-to-maturity securities（持有至到期证券） High-low method（高低点法） Horizontal analysis （水平分析） I Ideal standards（理想标准） Income from operations (operating income) （营业利润）（营业利润） Income statement（损益表） Income summary（收益汇总） Indirect method （间接法） Inflation（通货膨胀） Initial public offering (IPO)（首次公开招股） Intangible assets（无形资产） Internal controls（内部控制） Internal rate of return method（内含回报率法） Inventory shrinkage（存货损耗） Inventory turnover （存货周转率） Investment center（投资中心） Investment turnover（投资周转率） Investments（投资） Invoice（发票）---------------------------------------------------------------最新资料推荐------------------------------------------------------J Job cost sheet（分批成本计算单） Job order cost system（分批成本计算法） Journal（日记账） Journal entry（日记账分录）Journalizing（编制分录） Just-in-time (JIT) processing（适时加工制） L Last-in, first-out (lifo) method（后进先出法）Ledger（分类账） Leverage（杠杆收益） Liabilities（负债）Limited liability corporation (LLC)（有限责任公司）（有限责任公司） Liquidation（清算） Long-term liabilities（长期负债）Low-cost strategy（低成本战略） Lower-of-cost-or-market (LCM) method（成本与市价孰低法）（成本与市价孰低法） M Management Discussion and Analysis (MDA)（管理层讨论与分析） Managerial accounting（管理会计） Manufacturing business（制造企业）Manufacturing cells（制造单元） Margin of safety（安全边际）Market price approach（市场价格法） Markup（加成） Master budget（全面预算） Matching concept（配比概念） Materiality concept（重要性概念）Materials inventory（材料存货）Materials ledger（材料分类账） Materials requisitions（领料单） Maturity value（到期值） Merchandise inventory（商品存货） Merchandising business（商业企业） Merger（吸收合并）Minority interest（少数股权）Mixed cost（混合成本）Multiple-step income statement （多步式损益表） N Natural business year（自然营业年度） Negotiated price approach（协7/ 12议价格法） Net income（净利润） Net loss（净亏损） Net pay （工资净额） Net present value method（净现值法） Net realizable value（可变现净值） Nonparticipation preferred stock（非参与优先股）（非参与优先股） Note receivable（应收票据） Number of days sales in inventory（存货销售周期）（存货销售周期） Number of days sales in receivables（应收账款周转天数）（应收账款周转天数） Number of times interest charges are earned(利息保障倍数) O Operating leases（经营性租赁）Operating leverage（经营杠杆） Opportunity cost（机会成本）Other comprehensive income（其他全面收益） Other expense（其他费用） Other income（其它收入） Outstanding stock（流通在外股票） Overapplied factory overhead（制造费用过度分配）（制造费用过度分配） Owners equity（所有者权益） P Paid-in capital（实缴资本） Par（面值） Parent company（母公司）Partnership（合伙企业） Partnership agreement（合伙契约）Patents（专利权） Payroll（工资） Payroll register（工资表）Period costs（期间成本） Periodic method（定期盘存制）Permanent differences（永久性差异） Perpetual method（永续盘存制） Petty cash fund（备用金） Physical inventory（实地盘存） Post-closing trial balance（结账后试算平衡表）Posting（过账） Predetermined factory overhead rate（预定制造费用分配率）（预定制造费用分配率） Preferred stock（优先股）---------------------------------------------------------------最新资料推荐------------------------------------------------------ Premium（溢价） Prepaid expenses（预付费用） Present value （现值） Present value concept（现值概念） Present value index（现值指数） Present value of an annuity（年金现值）Price-earnings (P/E) ratio（市盈率） Price-earnings ratio （市盈率） Prior period adjustments（前期调整） Private accounting（内部会计） Proceeds（贴现净额） Process（流程；步骤）Process cost system（分步成本计算法）Process manufacturers（分步制造企业） Product cost concept（产品成本概念） Product costs（产品成本） Production budget（生产预算） Profit center（利润中心） Profit margin（销售利润率）Profitability（获利能力） Profit-volume chart（利润－产量图）Promissory note（承兑票据） Property, plant, and equipment （财产、厂房和设备）（财产、厂房和设备） Proprietorship(独资企业) Public accounting（公共会计） Purchase method(购买法) Purchase return or allowance（购货退回或折让） Purchases discounts（购货折扣） Purchases journal（采购日记账） Q Quick assets（速动资产） Quick ratio（速动比率） R Rate earned on common stockholders equity（普通股股东权益收益率） Rate earned on stockholders equity（股东权益收益率）（股东权益收益率） Rate earned on total assets（总资产收益率） Rate of return on investment (ROI)（投资回报率）（投资回报率） Ratio of fixed9/ 12assets to long-term liabilities（固定资产对长期负债比率）（固定资产对长期负债比率） Ratio of liabilities to stockholders equity（负债对股东权益比率）（负债对股东权益比率） Real accounts（实账户） Realization（变现） Receivables（应收款项） Receiving report（收货单） Relevant range（相关范围）Report form（报告式） Residual income（剩余收益） Residual value（残值）Responsibility accounting（责任会计）Responsibility center（责任中心）Restrictions（限制）Restructuring charge（重组费用） Retail inventory method（零售价格法） Retained earnings（留存收益） Retained earnings statement（留存收益表） Revenue expenditure（收益性支出）Revenue journal（收入日记账） Revenue recognition concept （收入确认概念） Revenues（收入） Reversing entry（转回分录） S Sales（销售收入） Sales budget（销售预算） Sales discounts（销售折扣） Sales mix（销售组合） Sales returns and allowances（销售退回与折让） Selling expenses（销售费用）Service business（服务企业） Service department charges（服务部门费用） Single-step income statement（单步式损益表）Sinking fund（偿债基金） Slide（滑位） Solvency（偿债能力）Special journals（专用日记账） Standard cost（标准成本）Standard cost systems（标准成本系统） Stated value（设定价值） Statement of cash flows（现金流量表） Statement of---------------------------------------------------------------最新资料推荐------------------------------------------------------ members equity（成员权益报表） Statement of owner s equity （所有者权益表） Statement of partnership equity（合伙企业权益表）（合伙企业权益表）Statement of partnership liquidation（合伙企业清算表）（合伙企业清算表） Statement of stockholders equity（股东权益表） Static budget（固定预算）Stock（股票） Stock dividend（股票股利） Stock split（股票分割） Stockholders（股东） Stockholders equity（股东权益）Straight-line method（直线法） Subsidiary company（子公司）Sunk cost(沉没成本) T T account（T 型账户） Target costing （目标成本法） Taxable income（应税所得） Temporary (nominal) accounts（临时性（虚）账户）（临时性（虚）账户） Temporary differences（暂时性差异） Temporary investments（临时性投资）Theory of constraints (TOC)（限制理论） Time tickets（计工单） Time value of money concept（货币时间价值概念）（货币时间价值概念） Total cost concept（完全成本概念） Trade discounts（商业折扣） Trade-in allowance（以旧换新折让）Trademark（商标） Trading securities（交易证券） Transfer price（转移价格） Transposition（换位） Treasury stock（库藏股票） Trial balance（试算平衡） Two-column journal（两栏式日记账） U Uncollectible accounts expense（坏账费用）Underapplied factory overhead（制造费用分配不足）（制造费用分11/ 12配不足） Underwriting firms（证券包销公司） Unearned revenue （预收收入） Unearned revenues（预收收入） Unit contribution margin（单位贡献毛益） Unit of measure concept（计量单位概念） Units-of-production method（产量法） Unrealized holding gain or loss（未实现持有利得或损失） V Value chain（价值链）Variable cost concept（变动成本概念） Variable costing（变动成本计算） Variable costs（变动成本） Venture capitalist (VC)（风险投资家） Vertical analysis（垂直分析） Volume variance（产量差异） Voucher（付款凭单） Voucher system（付款凭单制度） Work in process inventory（在产品存货） Work sheet（工作底稿） Working capital（营运资本） Yield（收益率） Zero-based budgeting（零基预算）。
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。
会计中英文对照
完整英文版资产负债表、利润表及现金流量表Balance Sheet资产负债表ITEM项目Cash货币资金Short term investments 短期投资Notes receivable 应收票据Dividend receivable 应收股利Interest receivable 应收禾U息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid 预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable 应收出口退税Inventories 存货Including: Raw materials 其中：原材料Finished goods 产成品（库存商品）Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内至U期的长期债权投资Other current assets 其他流动资产Total current assets 流动资产合计Long-term investment 长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference * 合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation 减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets 固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress 在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair 其中:固定资产修理Improvement expenditure of fixed assets 固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets无形及其他资产合计Deferred assets debits 递延税款借项Total Assets 资产总计Balance Sheet 资产负债表（续表）ITEM 项目Short-term loans 短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers 预收帐款Accrued wages 应付工资Welfare payable应付福利费Profits payable 应付利润（股利）Taxes payable 应交税金Other payable to government 其他应交款Other creditors 其他应付款Provision for expenses 预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable 长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable 专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests*少数股东权益Subscribed Capital实收资本（股本）National capital国家资本Collective capital集体资本Legal person /'entity capital 法人资本Including: State-owned legal person ' s capital中:国有法人资本Collective legal person ' s ca集体法人资本Personal capital 个人资本Foreign businessmen ' s capita外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss*未确认的投资损失（以-”号填列）Retained earnings 未分配禾U润Converted difference in Foreign Currency Statements 夕卜币报表折算差额Total shareholder ' s equity 所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 禾润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less： Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less： Sales tax 减：产品销售税金Cost of sales 产品销售成本Including：Cost of export sales 其中：出口产品销售成本Gross profit on sales 产品销售毛禾ULess： Selling expenses 减：销售费用General and administrative expenses 管理费用Financial expenses 财务费用Including：Interest expenses （minus interest income）其中：禾U息支出（减禾U息收入）Exchange losses（minus exchange gains）汇兑损失（减汇兑收益）Profit on sales 产品销售利润Add: profit from other operations 力卩：其他业务禾U润Operating profit 营业利润Add:Income on investment 力卩：投资收益Add:Non-operating income 力卩：营业外收入Less ：Non-operating expenses 减：营业外支出Add: adjustment of loss and gain for previous years 力卩：以前年度损益调整Total profit 利润总额Less： Income tax 减：所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by: Period: Unit: 拟制人：时间：单位：Items 项目1. Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services所收至U的现金从销售货物或提供劳务02)Rental received 收到的租金Value added tax on sales received and refunds of valU 增值税销售额收至U 退款的价值03)added tax paid 增值税缴纳04)Refund of other taxes and levy other than value added tax 退回的其他税收和征费以外的增值税07)Other cash received relating to operating activitie其他现金收到有关经营活动08)Sub-total of cash inflows分，总现金流入量09)Cash paid for goods and services用现金支付的商品和服务10) Cash paid for operating leases 用现金支付经营租赁11) Cash paid to and on behalf of employees 用现金支付，并代表员工12) Value added tax on purchases paid 增值税购货支付13) lncome tax paid 所得税的缴纳14) Taxes paid other than value added tax and income tax 支付的税款以夕卜的增值税和所得税17) 0ther cash paid relating to operating activitie其他现金支付有关的经营活动18) Sub-total of cash outflows 分，总的现金流出佃)Net cash flows from operating activities 净经营活动的现金流量2. Cash Flows from Investing Activities:所收到的现金收回投资20) Cash received from return of investments 所收到的现金从分配股利，利润21) Cash received from distribution of dividends or profits 所收到的现金从国债利息收入22) Cash received from bond interest income® 金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangible c流向与投资活动23) assets and other long-term assets资产和其他长期资产26) Other cash received relating to investing activities 其他收到的现金与投资活动27) Sub-total of cash inflows 小计的现金流入量Cash paid to acquire fixed assets,intangible assets 用现金支付购建固定资产，无形资产28) and other long-term assets 和其他长期资产29) Cash paid to acquire equity investments 用现金支付，以获取股权投资30) Cash paid to acquire debt investments 用现金支付收购债权投资33) Other cash paid relating to investing activities 其他现金支付的有关投资活动34) Sub-total of cash outflows 分，总的现金流出35) Net cash flows from investing activities 投资活动产生的净现金流量，3. Cash Flows from Financing Activities: cash流量筹资活动：36) Proceeds from issuing shares 从发行股票的收益，37) Proceeds from issuing bonds 由发行债券的收益，38) Proceeds from borrowings 由借款的收益，41) Other proceeds relating to financing activities 其他收益有关的融资活动42) Sub-total of cash inflows 小计的现金流入量43) Cash repayments of amounts borrowed 的现金偿还债务所支付的44) Cash payments of expenses on any financing activitie s 任何融资活动现金支付的费用，45) Cash payments for distribution of dividends or profits 分配股利或利润支付现金，46) Cash payments of interest expense以现金支付的利息费用47) Cash payments for finance leases 融资租赁以现金支付，48) Cash payments for reduction of registered capital 减少注册资本以现金支付,51) Other cash payments relating to financing activitie s 他现金收支有关的融资活动52) Sub-total of cash outflows 分，总的现金流出53) Net cash flows from financing activities从融资活动的净现金流量4. Effect of Foreign Exchange Rate Changes on Cash effect 的外汇汇率变动对现金5. Net Increase in Cash and Cash Equivalents net 增加现金和现金等价物Supplemental Information 补充资料1. Investing and Financing Activities that do not Involve inCash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56) Repayment of debts by the transfer of fixed asset!还债务的转让固定资产57) Repayment of debts by the transfer of investment偿还债务的转移投资58) Investments in the form of fixed assets 投资在形成固定资产59) Repayments of debts by the transfer of inventorie d 还债务的转移库存量2. Reconciliation of Net Profit to Cash Flows from Operating Activities调整的净利润现金流量从经营活动62) Net profit 净利润63) Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销64) Depreciation of fixed assets 固定资产折旧65) Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible asset!失处置固定资产，无形资产66) and other long-term assets (or deduct: gains和其他长期资产(或减：收益)67) Losses on scrapping of fixed asset损失固定资产报废68) Financial expenses 财务费用69) Losses arising from investments (or deduct: gains引起的损失由投资管理(或减：收益)70) Defered tax credit (or deduct: debit) defered 税收抵免(或减：借记卡)71) Decrease in inventories (or deduct increase) 减少存货(或减：增加)72) Decrease in operating receivables (or deduct: increase减少经营性应收(或减：增加)73) Increase in operating payables (or deduct: decrease)增加的经营应付账款(或减：减少)74) Net payment on value added tax (or deduct: net receipt^ 支付的增值税(或减：收益净额75) Net cash flows from operating activities 净经营活动的现金流量3. Net Increase in Cash and Cash Equivalents net 增加现金和现金等价物76) cash at the end of the period在此期限结束的现金，77) Less: cash at the beginning of the period 减：现金期开始78) Plus: cash equivalents at the end of the perio加 :现金等价物在此期限结束79) Less: cash equivalents at the beginning of the period^ :现金等价物期开始80) Net increase in cash and cash equivalents 净增加现金和现金等价物、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 equivale nts 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 Guara ntee 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 inv estme nts falli ng price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank accepta nee 商业承兑汇票Trade acceptanee 应收股禾U Divide nd 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Advanee 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 con sumpti on goods 材料成本差异Materials cost varia nee 自制半成品Semi-F ini shed goods 库存商品Finished goods 商品进销差价Differe nces betwee n purchas ing and selli ng 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 commissi on basis 受托代销商品Commissio ned and sell the goods on a commissi on basis 存货跌价准备Inventory falli ng 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Lon g-term inv estme nt on stocks 股票投资Investment on stocks 其他股权投资Other in vestme nt o n stocks 长期债权投资Lon g-term inv estme nt on bonds 债券投资Investment on bonds 其他债权投资Other inv estme nt on bonds 长期投资减值准备Lon g-term in vestme nts depreciati on reserves 股权投资减值准备Stock rights in vestme nt depreciatio n reserves 债权投资减值准备Bcreditor's rights inv estme nt depreciati on 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 depreciati on reserves房屋、建筑物减值准备Buildi ng/structure depreciati on reserves机器设备减值准备Machi nery equipme nt depreciati on 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Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts and impleme nt for fabricate在建工程Construction-in-process 安装工程Erection works在安装设备Erecti ng equipme nt-i n-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Con structio n-i n-process depreciati on reserves 固定资产清理Liquidati on of fixed assets 无形资产Intangible assets 专利权Patents非专利技术Non-Pate nts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In ta ngible Assets depreciati on reserves 专禾权减值准备Pate nt rights depreciati on reserves商标权减值准备trademark rights depreciati on reserves 未确认融资费用Un ack no wledged finan cial charges 待处理财产损溢Wait deal assets loss or in come长期待摊费用Lon g-term deferred and prepaid expe nses 待处理财产损溢Wait deal assets loss or in come待处理流动资产损溢Wait deal in ta ngible assets loss or in come 待处理固定资产损溢Wait deal fixed assets loss or in come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 accepta nee 商业承兑汇票Trade acceptanee 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 应付股禾Divide nds 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Un paid VAT chan geover 减免税款Tax deduction 销项税额Substituted money on \AT 出口退税Tax reimbursement for export 进项税额转出Cha ngeover with nold in gs on \AT 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 cha ngeover 未交增值税Un paid VAT 应交营业税Busin ess tax payable 应交消费税Consumption tax payable 应交资源税Resources tax payable 应交所得税In come tax payable 应交土地增值税In creme nt tax on land value payable 应交城市维护建设税Tax for mai ntai ning and buildi ng 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 lice nse plate tax(VVULPT) payable 应交个人所得税Pers onal in come 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 advanee 其他负债Other liabilities 待转资产价值Pending cha ngerover assets value 预计负债Anticipation liabilities 长期负债Long-term Liabilities 长期借款Long-term loans 一年内至U期的长期借款Lon g-term loa ns due within one year 一年后到期的长期借款Lon g-term loa ns 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 一年内至U期的长期应付Lon g-term acco unt payable due within one year 一年后到期的长期应付Lon g-term acco unt payable over one year 专项应付款Special payable一年内至U期的专项应付Lon g-term special payable due within one year 一年后至U期的专项应付Lon g-term special payable over one year 递延税款Deferral taxes三、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In vestme nt Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium 接受扌捐赠非现金资产准备Receive non-cash don ate reserve股权投资准备Stock right in vestme nt reserves 拨款转入Allocate sums changeover in 夕卜币资本折算差额Foreig n curre ncy 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En terprise expe nsion fund禾润归还投资Profits capitalizad on return of in vestme nt 利润Profits 本年禾润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 bus in ess expa nsion 提取职工奖励及福利基金Withdrawal staff and workers' bo nus and welfare fund 禾润归还投资Profits capitalizad on return of in vestme nt 应付优先股股利Preferred Stock divide nds payable 提取任意盈余公积Withdrawal other com mon accumulatio n fund 应付普通股股利Com mon Stock divide nds payable转作资本(或股本)的普通股股利Com mon Stock divide nds cha nge to assets(or stock) 未分配利润Un distributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manu facture 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 allowanee 补贴Bonus 夕卜保劳务费Outsourci ng fee 福禾费Employee benefits/welfare 会议费Coferemce 加班餐费Special duties 市内交通费Busin ess traveli ng 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 prin ti ng 运费Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protecti on fees 季节性停工损失Loss on seas on ality cessati on 劳务成本Service costs五、损益类Profit and loss收入In come业务收入OPERATING INCOME 主营业务收入Prime operati ng reve nue 产品销售收入Sales revenue 服务收入Service revenue 其他业务收入Other operati ng reve nue 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Reimburseme nt of in come tax 其他收入Other revenue 投资收益Inv estme nt in come短期投资收益Curre nt in vestme nt in come 长期投资收益Lon g-term inv estme nt in come 计提的委托贷款减值准备Withdrawal of en trust loa ns reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize reve nue 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No n-cash deal in come 现金溢余Cash overage 处置固定资产净收益Net in come on disposal of fixed assets 出售无形资产收益In come on sales of in ta ngible assets 固定资产盘盈Fixed assets inventory profit 罚款净收入Net amerceme nt in come 支出Outlay业务支出Revenue charges 主营业务成本Operati ng costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附力卩Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for mai ntai ning and buildi ng cities 资源税Resources tax土地增值税In creme nt tax on land value 其他业务支出Other bus in ess expe nse 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Con sig nment commissi on charge运杂费Transpotation保险费In sura nee 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 con sumpti on 办公费Office allowanee 差旅费Travelling expense 工会经费Labour union expenditure 研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare 职工教育经费Pers onnel educati on 待业保险费Un employme nt in sura nee 劳动保险费Labour in sura nee 医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment 技术转让费Tech no logy transfer fees 矿产资源补偿费Min eral resources compe nsati on 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-borrowi ng cost 营业外支出Non bus in ess expe nditure 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 in ta ngible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arran geme nt 罚款支出Amercement outlay 所得税In come tax以前年度损益调整Prior year in come adjustme nt。
国际会计术语英汉对照
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T ax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰会计&财务术语的中英对照a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum T ax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm‘s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer‘s purchase cycle客户的购买周期。
会计术语中英文对照表
成本加价 合成约本分摊 法成本折耗 法成本流动 假设
成本指数
成产本成法品成 本历史成本 原成则本回收 法成本效益 限工制程成本 比公例司条款
贷信用卡销 货
信用评级
交叉索引
累积亏影损响 数当期调整 法会计原则 变会动计累原积则 变累动积累优积先 股当期调整 法
流动资产
受赠的库 藏双股倍票余额 递减法 复式簿记 双重表达 审慎程序 动态报表 每股盈余 提前偿付 已赚得 盈余公积 盈经余济主体 假设 经济所实得质 重实于际法利律率 法 有实效际利率 、效市率场市利场 假工说时进度 比紧例急法问题 处理小组 员工折认扣股 计划 权益法 权约益当证持券股 比例 估计项产目品 保证负债 估超计额残盈值余 法 可汇交率换变性动 的影响 除待息执日行合 同 履行约使成赎本回 权退休金资 产保预证期费报用 计保提证法费用 计认提股法权行 使退截货止权日逾 期法 勘探成本 除权股 债务清偿
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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。
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可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（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—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: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost历史成本Capital expenditures资本支出revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest所得税及少数股东权益前利润（亏损）Equity in the income of investees采权益法认列之投资收益Equity Compensation权益报酬Weighted average number of shares outstanding加权平均流通股treasury shares库存股票Number of shares outstanding at the end of the period期末流通股数目Equity per share, attributable to equity holders of the Parent归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operations非持续经营业务处置利得（收益）Loss on disposition of discontinued operations非持续经营业务处置损失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 Cost)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 Deferred tax liabilities长期银行借款，减一年内到期的长期银行贷款Deferred income递延收入Deferred tax liabilities递延税Financial Net Debt净金融负债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 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities经营活动产生/（使用）的现金Free cash flow自由现金流Cash flow from investing activities投资活动产生的现金流Net cash used in investing activities投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金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 in acquisitions并购投资Net cash flow现金流量净额欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书，学习资料等等打造全网一站式需求。
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。
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可比性原则 Comparability Principle 重大性原则 Materiality Principle 稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning -----------------------------------------------------------二、会计循环 会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries ---------------------------------------------------------三、现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check
2学海Βιβλιοθήκη 涯应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣 Trade discount 现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note 不带息票据 Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 贴现 Discount 背书 Endorse 拒付费 Protest fee com -----------------------------------------------------------四、存货 存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格 F.O.B shipping point 目的地抵岸价格 F.O.B destination 寄销 Consignment 寄销人 Consignor 承销人 Consignee 定期盘存 Periodic inventory 永续盘存 Perpetual inventory 购货 Purchase 购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification
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一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析 Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle 一致性原则 Consistent Principle