财务会计中英文
中级财务会计基本术语中英文对照
中级财务会计专业术语中英对照第一章、会计，商业语言会计信息Accounting Information财务报告Financial Report财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting税务会计Tax Accounting注册会计师Certified Public Accountant会计职业Accounting Profession职业道德Professional Ethics会计规范Accounting Regulation会计准则Accounting Standards会计国际化Internationalization of Accounting会计的国际协调International Harmonization of Accounting 国际会计准则International Accounting Standards第二章、资产负债表与所有者权益变动表资产Asset负债Liability所有者权益Equity资产负债表Balance Sheet主体理论Entity Theory业主权利轮Proprietorship Theory第三章、利润表利润表Income Statement持续经营理论Income from Continuing Operations单步式Single-Step Form总括收益观All-Inclusive Income Perspective多步式Multiple-Step Form收入费用观Income-Expense View当期经营业绩观Current Income Perspective会计政策Accounting Policy会计估计Accounting Estimate第四章、收入与货币性资产收入Revenue售时确认Revenue Recognition确认Recognition售后确认Revenue Recognition after Sale现金Cash In Hands售前确认Pre-Sale Revenue Recognition银行存款Cash in Bank银行存款余额调节表Statement of Bank Reconciliation赊销Sales on Accounts商业折扣Trade Discount现金折扣Cash Discount销售退回与折让Sales Returns and Allowances应收票据Notes Receivable应收账款Accounts Receivable坏账Bad Debt坏账准备Allowance for Doubtful Accounts坏账费用Bad Notes Expense现金等价物Cash Equivalents备抵法Allowance Method直接核销法Specific Write-off Method预付账款Repaid Payment账龄法Aging of Accounts Receivable应收票据贴现Bank Discounting销售百分比法Percentage of Sales Method应收账款百分比法Percentage of Accounts Receivable Method第五章、销售成本与存货存货Inventory销售成本Costs of Goods Sold定期盘存制Periodic Inventory System永续盘存制Perpetual Inventory System个别计价法Specific Identification先进先出法First-in First-out Method ,FIFO后进先出法Last-in First-out Method ,LIFO加权平均法Weight Average Method可变现净值Net Realizable Value移动平均法Moving Weight Average Method稳健性原则Conservatism Principle一致性原则Consistency Principle成本与市价孰低法Lower-of-Cost-or-Market Method ,LCM第六章、长期资产及摊销长期资产Long-Term Asset摊销Amortization资本性支出Capital Expenditure收益性支出income Expenditure固定资产Fixed Assets累计折旧Accumulated Depreciation直线法Straight Line Method加速折旧法Acceleration Depreciation Method双倍余额递减法Double Declining-Balance Depreciation Method 年数总和法Sum-of-The-Years-Digits Method无形资产Intangible Assets研究开发成本Research &Development Costs商誉Goodwill自创商誉Internally Developed Goodwill外购商誉Purchased Goodwill立即注销法Immediate Write-off Method永久保留法Non-Amortization Method系统摊销法Systematical Amortization Method 递耗资产Wasting Assets折耗Depletion递延资产Deferred Assets or Deferred Charges 第七章、长期投资于企业合并投资investment短期投资short-term investment长期投资long-term investment股票投资stock investment债券投资bond investment直线法straight-line method实际利率法effective rate method成本法cost method权益法equity method可转换债券convertible bond企业合并business combination吸收合并merger创立合并consolidation控股合并acquisition of majority interest横向合并horizontal integration纵向合并vertical integration混合合并conglomeration合并财务报表consolidated financial statements购买法purchase method权益结合法pooling of interest method母公司parent company子公司subsidiary company第八章、资本来源：负债负债liabilities流动负债current liabilities长期负债long-term liabilities短期借款short-term bank loans应付票据notes payable带息票据Interest-bearing notes应付账款accounts payable不带息票据noninterest-bearing notes应付工资wages payable增值税value-added tax消费税excise应付公司债券bonds payable信用债券debenture抵押债券mortgage bonds可转换公司债券convertible bonds长期借款long-term loans复利compound interest年金annuity终值future value现值present value本金principle利息interest第九章、资本来源：所有者权益所有者权益owner’s equity实收资本paid-in capital资本公积capital reserve盈余公积surplus from profit独资企业sole proprietorship合伙企业partnership enterprise公司制企业corporate enterprise普通股common share优先股preferred share第十章、特殊会计问题：非货币性资产交换非货币性资产交换non-monetary transaction 非货币性资产non-monetary asset货币性资产monetary asset换入资产swap-in asset换出资产swap-out asset公允价值fair value账面价值book value第十一章、特殊会计问题：债务重组债务重组debt reorganization或有支出contingent payment或有收益contingent gain第十二章、特殊会计问题：或有事项或有事项contingency或有资产contingent asset或有负债contingent liability第十三章、特殊会计问题：关联方关系及交易关联方related party控制control共同控制common control重大影响material influence母公司parent company子公司subsidiary company合营企业joint venture联营企业affiliated enterprise第十四章、企业财务报告----资产负债表与利润表财务报告financial report财务信息financial information第十五章、企业财务报告----现金流量表与所有者和权益变动表现金等价物cash equivalent现金流动表cash flow statement经营活动operating activity投资活动investment activity筹资活动financing activity直接法direct method间接法indirect method工作底稿法working sheet methodT型帐户法T account method第十六章、会计调整会计调整Accounting Adjustment会计政策变更Accounting policy change追溯调整法retrospective application未来适用法prospective application会计估计变更accounting estimate change会计差错更正accounting error correction资产负债表日后事项event occurring after the balance sheet date 调整事项adjustment event非调整事项non-adjustment event第十七章、财务报表分析财务报表分析financial statements analysis结构分析法structural analysis method趋势分析法trend analysis method比率分析法ratio analysis method偿债能力debt repayment ability流动比率current ratio速动比率quick ratio资产负债率liabilities to assets ratio产权比率liabilities to equity ratio有形净值负债率liabilities to tangible assets ratio已获利息倍数interest coverage营运能力operating capacity存货周转率inventory turnover ratio应收账款周转率receivable turnover ratio营业周期operating period总资产周转率assets turnover ratio流动资产周转率current assets turnover ratio盈利能力profitability销售毛利率gross profit ratio销售净利率net income to sales ratio资产净利率rate of return on total assets净资产收益率return on shareholders’ equity权益乘数equity multiplier市场价值market value每股盈余earnings per share, EPS市盈率price earnings ratio股利支付率dividend payout ratio每股净资产net assets per share第十八章、理解财务报表财务报表附注notes to financial statements审计报告audit report审计意见audit opinion无保留意见unqualified opinion保留意见qualified opinion否定意见adverse opinion无法表示意见disclaimer opinion第十九章、传统财务报告的补充形式分部报告segmental reporting业务分部operating segmental地区分部geographical segmental报告分部reporting segmental主要报告形式principle reporting form次要报告形式secondary reporting form中期财务报告interim financial report分离观discrete view整体观integral view管理当局讨论与分析management’s discussion and analysis, MD&A 财务预测报告financial forecasted report社会责任报告social responsibility report。
财会专业英语 中英文对照
AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目，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 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 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 for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用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Bank statement 银行报表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Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并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CCapital account 资本性账户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 of accounting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 flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities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Closing the books 结账Common stock普通股Common-size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset 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Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录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 concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本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：商业企业所销售商品的成本。
{财务管理财务会计}国际企业会计术语中英文对照
{财务管理财务会计}国际企业会计术语中英文对照一、损益表INCOMESTATEMENTAggregateinetatement合并损益表OperatingReult经营业绩FINANCIALHIGHLIGHTS财务摘要Grorevenue总收入/毛收入Netrevenue销售收入/净收入Sale销售额Turnover营业额Cotofrevenue销售成本Groprofit毛利润Gromargin毛利率Otherineandgain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operatingine（lo）营业利润/（亏损）Operatingprofit营业利润Operatingmargin营业利润率EBITmarginEBIT率（营业利润率）Profitbeforedipoalofinvetment出售投资前利润Operatinge某pene:营业费用：Reearchanddevelopmentcot（R&D）研发费用marketinge某peneSellinge某pene销售费用Cotofrevenue营业成本SellingCot销售成本Saleandmarketinge某peneSellingandmarketinge某pene销售费用、或销售及市场推广费用Sellingandditributioncot营销费用/行销费用Generalandadminitrativee某pene管理费用/一般及管理费用Adminitrativee某pene管理费用Operatingine（lo）营业利润/（亏损）Profitfromoperatingactivitie营业利润/经营活动之利润Financecot财务费用/财务成本Financialreult财务费用Financeine财务收益ChangeinfairvalueofderivativeliabilityaociatedwithSerieBconv ertibleredeemablepreferencehare可转换可赎回优先股B相关衍生负债公允值变动Loonthederivativeponentofconvertiblebond可換股債券衍生工具之損失Equityloofaffiliate子公司权益损失Governmentgrantine政府补助Other(e某pene)/ine其他收入/（费用）Lobeforeineta某e税前损失Inebeforeta某e税前利润Profitbeforeta某税前利润Ineta某e所得税ta某e税项CurrentIneta某当期所得税DeferredIneta某递延所得税Interetine利息收入Interetinenet利息收入净额Profitfortheperiod本期利润Ordinaryine普通所得、普通收益、通常收入Netine净利润Netlo净损失NetMargin净利率Inefromcontinuingoperation持续经营收益或连续经营部门营业收益Inefromdicontinuedoperation非持续经营收益或停业部门经营收益e某traordinarygainandlo特别损益、非常损益Gainontradingecuritie交易证券收益Netineattributedtohareholder归属于母公司股东的净利润或股东应占溢利（香港译法）Profitattributabletohareholder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）Minorityinteret少数股东权益/少数股东损益Changeinfairvalueofe某changeableecuritie可交换证券公允值变动Otherpreheniveine—Foreigncurrencytranlationadjutment其他综合利润—外汇折算差异Gainondipoalofaet处分资产溢价收入Loondipoalofaet处分资产损失Aetimpairment资产减值Gainonaleofaet出售资产利得Interegmentelimination公司内部冲销Dividend股息/股利/分红Deferreddividend延派股利Netloperhare:每股亏损Earningperhare（EPS）每股收益Earningperhareattributabletoordinaryequityholderoftheparent 归属于母公司股东持有者的每股收益-Baic-基本-Diluted-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）DilutedEPS稀释每股收益BaicEPS基本每股收益Weightedaveragenumberofordinaryhare:加权平均股数：-Baic-基本-Diluted-稀释/摊薄Derivativefinancialintrument衍生金融工具Borrowing借貸EarningPerShare,e某cludingthe(lo)gainonthederivativeponentofconvertiblebondande某changedifference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HitoricalCot历史成本Capitale某penditure资本支出revenuee某penditure收益支出Equityinearningofaffiliateequityearningofaffiliate子公司股权收益附属公司股权收益联营公司股权收益equityinaffiliate附属公司权益EquityEarning股权收益、股本盈利Non-operatingine营业外收入Ineta某e-current当期所得税或法人税、住民税及事业税等（日本公司用法）Ineta某e-deferred递延所得税或法人税等调整项（日本公司用法）Ine(lo)beforeineta某eandminorityinteret所得税及少数股东权益前利润（亏损）Equityintheineofinvetee采权益法认列之投资收益Weightedaveragenumberofhareouttanding加权平均流通股treauryhare库存股票Numberofhareouttandingattheendoftheperiod期末流通股数目Equityperhare,attributabletoequityholderoftheParent归属于母公司所有者的每股净资产Dividendperhare每股股息、每股分红Cahflowfromoperation（CFFO）经营活动产生的现金流量Weightedaveragenumberofmonandmonequivalenthareouttanding：加权平均普通流通股及等同普通流通股WeightedAverageDilutedShare稀释每股收益加权平均值Gainondipoitionofdicontinuedoperation非持续经营业务处置利得（收益）Loondipoitionofdicontinuedoperation非持续经营业务处置损失participationinprofit分红profitparticipationcapital资本红利、资本分红profitharing分红EmployeeProfitSharing员工分红（红利）Dividendtohareholder股东分红（红利）Averagebaicmonhareouttanding普通股基本平均数Averagedilutedmonhareouttanding普通股稀释平均数Securitielitigatione某pene,net证券诉讼净支出Interegmentelimination部门间消减ROA（Returnonaet）资产回报率/资产收益率ROE(ReturnonEquit)股东回报率/股本收益率(回报率)净资产收益率Equitratio产权比率ROCE（ReturnonCapitalEmployed）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（ReturnonNetOperatingAet）净经营资产收益率（回报率）ROI（ReturnonInvetment）投资回报率OA（OperatingAet）经营性资产OL（OperatingLiabilite）经营性负债NBC(NetBorrowCot)净借债费用OI(OperatingIne)经营收益NOA(NetOperatingAet)净经营性资产NFE(NetFinancialEarning)净金融收益NFO(NetFinancialOwner)净金融负债FLEV(Financialleverage)财务杠杆OLLEV(OperatingLiabiliteleverage)经营负债杠杆SPREAD差价RE(ReidualEarning)剩余收益二、资产负债表balanceheet资产负债表aggregatebalanceheet合并资产负债表Aet资产Currentaet流动资产Non-currentaet非流动资产Interetinubidiarie附属公司权益Cahandcahequivalent现金及现金等价物HongKonglitedinvetment,atfairvalue于香港上市的投资，以公允价值列示Invetmentdepoit投资存款Deignatedloan委托贷款Financialaet金融资产Pledgeddepoit银行保证金/抵押存款Tradeaccountreceivable应收账款Tradeandbillreceivable应收账款及应收票据Inventorie存货/库存Prepaymentandotherreceivable预付款及其他应收款Prepayment,depoitandotherreceivable预付账款、按金及其它应收款Totalcurrentaet流动资产合计Tangibleaet有形资产Intangibleaet无形资产Invetmentpropertie投资物业Goodwill商誉Otherintangibleaet其他无形资产Available-for-aleinvetment可供出售投资Prepaymentforacquiitionofpropertie收购物业预付款项fairvalue公允价值Property,plantandequipment物业、厂房及设备或财产、厂房及设备或固定资产Fi某edAet固定资产PlantAet厂房资产Leaeprepayment预付租金Intangibleaet无形资产Deferredta某aet递延税/递延税项资产Totalaet资产合计Liabilitie负债Currentliabilitie流动负债Short-termbankloan短期银行借款Currentmaturitieoflong-termbankloan一年内到期的长期银行借款Accountandbillpayable应付账款及应付票据Accruede某peneandotherpayable预提费用及其他应付款Totalcurrentliabilitie流动负债合计Long-termbankloan,lecurrentmaturitieDeferredineDeferredta某liabilitie长期银行借款，减一年内到期的长期银行贷款Deferredine递延收入Deferredta某liabilitie递延税FinancialNetDebt净金融负债Totalliabilitie负债合计三、股东权益Donatedhare捐赠股票Additionalpaid-incapital资本公积Statutoryreerve法定公积Retainedearning未分配利润Accumulatedotherpreheniveine累积其他综合所得Treauryhare库存股票Totalhareholder’equity股东权益合计Equity股东权益、所有者权益、净资产Shareholder’EquityStockholder'EquityOwner'Equity股东权益、所有者权益Totalliabilitieandhareholder’equity负债和股东权益合计Iuedcapital已发行股本Sharecapital股本Reerve储备Cahreerve现金储备Inerimdividend中期股息Propoeddividend拟派股息Propoedpecialdividend拟派末期股息Propoedpecialdividend拟派特别股息Propoedfinalpecialdividend拟派末期特别股息Convertiblebond可换股债券Shareholder’fund股东资金四、现金流量表STATEMENTSOFCASHFLOWSCahflowfromoperatingactivitie经营活动产生的现金流Netcahprovidedby/(uedin)operatingactivitie经营活动产生的现金流量净额Netine/lo净利润或损失Adjutmenttoreconcilenetlotonetcahprovidedby/(uedin)operating activitie:净利润之现金调整项：Depreciationandamortization折旧及摊销Additionofbaddebte某pene坏账增加数/（冲回数）Proviionforoboleteinventorie存货准备Share-baedpenation股票薪酬Deferredineta某e递延所得税E某changelo汇兑损失Loofdipoalofproperty,plantandequipment处置固定资产损失Changeinoperatingaetandliabilitie:经营资产及负债的变化Tradeaccountreceivable应收账款Inventorie存货Prepaymentandotherreceivable预付款及其他应收款Accountandbillpayable应付账款及应付票据Accruede某peneandotherpayable预提费用及其他应付款Netcahprovidedby/(uedin)operatingactivitie经营活动产生/（使用）的现金Freecahflow自由现金流Cahflowfrominvetingactivitie投资活动产生的现金流Netcahuedininvetingactivitie投资活动产生的现金流量净额Purchaeofproperty,plantandequipment购买固定资产Paymentofleaeprepayment支付预付租金Purchaeofintangibleaet购买无形资产Proceedfromdipoalofproperty,plantandequipment处置固定资产所得Governmentgrantreceived政府补助Equityintheineofinvetee采权益法认列之投资收益Cahflowfromfinancingactivitie筹资活动产生的现金流Netcahprovidedbyfinancingactivitie筹资活动产生的现金流量净额Proceedfromborrowing借款所得Repaymentofborrowing还款Decreae/(increae)inpledgeddepoit银行保证金（增加）/减少Proceedfromiuanceofcapitaltock股本发行所得Netcahprovidedbyfinancingactivitie筹资活动产生的现金Effectofe某changeratechangeoncahandcahequivalent现金及现金等价物的汇率变更的影响Netdecreaeincahandcahequivalent现金及现金等价物的净（减少）/增加Cahandcahequivalentatthebeginningofperiod期初现金及现金等价物Cahandcahequivalentattheendofperiod期末现金及现金等价物Invetment（incl.financialaet）金融资产投资Invetmentinacquiition并购投资Netcahflow现金流量净额多年企业管理咨询经验，专注为企业和个人提供精品管理方案，企业诊断方案，制度参考模板等感谢阅读。
(财务会计)中英文会计科目
（财务会计）中英文会计科目4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other 5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold 512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies（expense）5154旅费travellingexpense,travel5155运费shippingexpenses,freight5156邮电费postage（expenses）5157修缮费repair（s）andmaintenance（expense）5158包装费packingexpenses5161水电瓦斯费utilities（expense）5162保险费insurance（expense）5163加工费manufacturingoverhead-outsourced 5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal（expenses）5173职工福利employeebenefits/welfare5176训练费training（expense）5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other 5888其它营业成本-其它otheroperatingcosts-other 6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies（expense）6154旅费travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage（expenses）6157修缮费repair（s）andmaintenance（expense）6159广告费advertisementexpense,advertisement 6161水电瓦斯费utilities（expense）6162保险费insurance（expense）6164交际费entertainment（expense）6165捐赠donation（expense）6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense6169各项耗竭及摊提variousamortization6172伙食费meal（expenses）6173职工福利employeebenefits/welfare6175佣金支出commission（expense）6176训练费training（expense）6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用general&administrativeexpenses6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage（expenses）6257修缮费repair（s）andmaintenance（expense）6259广告费advertisementexpense,advertisement6261水电瓦斯费utilities（expense）6262保险费insurance（expense）6264交际费entertainment（expense）6265捐赠donation（expense）6266税捐taxes6267呆帐损失lossonuncollectibleaccounts6268折旧depreciationexpensea6269各项耗竭及摊提variousamortization6271外销损失lossonexportsales6272伙食费meal（expenses）6273职工福利employeebenefits/welfare6274研究发展费用researchanddevelopmentexpense6275佣金支出commission（expense）6276训练费training（expense）6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses63研究发展费用researchanddevelopmentexpenses635~638研究发展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,freight6356邮电费postage（expenses）6357修缮费repair（s）andmaintenance（expense）6361水电瓦斯费utilities（expense）6362保险费insurance（expense）6364交际费entertainment（expense）6366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal（expenses）6373职工福利employeebenefits/welfare6376训练费training（expense）6378其它研究发展费用otherresearchanddevelopmentexpenses7营业外收入及费用non-operatingrevenueandexpenses,otherincome（expense）71~74营业外收入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/income712投资收益investmentincome7121权益法认列之投资收益investmentincomerecognizedunderequitymethod7122股利收入dividendsincome7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment713兑换利益foreignexchangegain7131兑换利益foreignexchangegain714处分投资收益gainondisposalofinvestments7141处分投资收益gainondisposalofinvestments715处分资产溢价收入gainondisposalofassets7151处分资产溢价收入gainondisposalofassets748其它营业外收入othernon-operatingrevenue7481捐赠收入donationincome7482租金收入rentrevenue/income7483佣金收入commissionrevenue/income7484出售下脚及废料收入revenuefromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofbaddebts7488其它营业外收入-其它othernon-operatingrevenue-otheritems75~78营业外费用non-operatingexpenses751利息费用interestexpense7511利息费用interestexpense752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket 753兑换损失foreignexchangeloss7531兑换损失foreignexchangeloss754处分投资损失lossondisposalofinvestments7541处分投资损失lossondisposalofinvestments755处分资产损失lossondisposalofassets7551处分资产损失lossondisposalofassets788其它营业外费用othernon-operatingexpenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories 7888其它营业外费用-其它othernon-operatingexpenses-other8所得税费用（或利益）incometaxexpense（orbenefit）81所得税费用（或利益）incometaxexpense（orbenefit）811所得税费用（或利益）incometaxexpense（orbenefit）8111所得税费用（或利益）incometaxexpense（orbenefit）9非经常营业损益nonrecurringgainorloss'100902银行本票Cashier'scheque'100903银行汇票Bankdraft'100904信用卡Creditcard'100905信用证保证金L/CGuaranteedeposits'100906存出投资款Refundabledeposits1101短期投资Short-terminvestments'110101股票Short-terminvestments-stock'110102债券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves 应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable 库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingandsellingprice 1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis 1271受托代销商品Commissionedandsellthegoodsonacommissionbasis 1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages 1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks'140101股票投资Investmentonstocks'140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds'140201债券投资Investmentonbonds'140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves 1431委托贷款Entrustloans'143101本金Principal'143102利息Interest'143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial'160101专用材料Special-purposematerial'160102专用设备Special-purposeequipment'160103预付大型设备款Prepaymentsforequipment'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves 1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome'191101待处理流动资产损溢Waitdealintangibleassetslossorincome '191102待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue 2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable'217101应交增值税valueaddedtaxpayable '21710101进项税额WithholdingsonVAT'21710102已交税金Payingtax'21710103转出未交增值税UnpaidVATchangeover'21710104减免税款Taxdeduction'21710105销项税额SubstitutedmoneyonVAT'21710106出口退税Taxreimbursementforexport'21710107进项税额转出ChangeoverwithnoldingsonVAT'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax '21710109转出多交增值税OverpaidVATchangeover'21710110未交增值税UnpaidVAT'217102应交营业税Businesstaxpayable'217103应交消费税Consumptiontaxpayable'217104应交资源税Resourcestaxpayable'217105应交所得税Incometaxpayable'217106应交土地增值税Incrementtaxonlandvaluepayable'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable '217108应交房产税Housingpropertytaxpayable'217109应交土地使用税Tenuretaxpayable'217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable '217111应交个人所得税Personalincometaxpayable 2176其他应交款Otherfundinconformitywithpaying 2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue 2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear 一年后到期的长期借款Long-termloansdueoveroneyear 2311应付债券Bondspayable'231101债券面值Facevalue,Parvalue'231102债券溢价Premiumonbonds'231103债券折价Discountonbonds'231104应计利息Accruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear 一年后到期的长期应付Long-termaccountpayableoveroneyear 2331专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear 一年后到期的专项应付Long-termspecialpayableoveroneyear 2341递延税款Deferraltaxes三、所有者权益类OWNERS'EQUITY资本Capita3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve'311101资本(或股本)溢价Cpital(orStock)premium'311102接受捐赠非现金资产准备Receivenon-cashdonatereserve '311103股权投资准备Stockrightinvestmentreserves'311105拨款转入Allocatesumschangeoverin'311106外币资本折算差额Foreigncurrencycapital'311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves'312101法定盈余公积Legalsurplus'312102任意盈余公积Freesurplusreserves'312103法定公益金Legalpublicwelfarefund'312104储备基金Reservefund'312105企业发展基金Enterpriseexpensionfund'312106利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution'314101其他转入Otherchengeoverin'314102提取法定盈余公积Withdrawallegalsurplus'314103提取法定公益金Withdrawallegalpublicwelfarefunds'314104提取储备基金Withdrawalreservefund'314105提取企业发展基金Withdrawalreserveforbusinessexpansion '314106提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund'314107利润归还投资Profitscapitalizadonreturnofinvestment'314108应付优先股股利PreferredStockdividendspayable'314109提取任意盈余公积Withdrawalothercommonaccumulationfund '314110应付普通股股利CommonStockdividendspayable'314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)'314115未分配利润Undistributedprofit四、成本类Cost4101生产成本Costofmanufacture'410101基本生产成本Basecostofmanufacture'410102辅助生产成本Auxiliarycostofmanufacture 4105制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling 通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance 油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting 运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation 4107劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue5102其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves 5203补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets 出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities 资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge 费用Expenses5501营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense 福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax5503财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost5601营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets 出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay5701所得税Incometax以前年度损益调整Prioryearincomeadjustment项目财务projectfinance apaymentorseriouspayments一次或多次付款abatement扣减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附属设备accountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprinciple会计准则accountingtreatment会计处理accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计准备金acknowledgementrequirement对承认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability（德国）生产责任法action诉讼actualownership事实上的所有权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险additions（设备的）附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee管理费AdministrativeLaw（美国）行政法advancenotice事先通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议aircraftregistry飞机登记airframe（飞机的）机身airports机场airworthinessdirectives（飞机的）适航指令alliances联盟allocationoffinanceincome财务收益分配allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受控制程度amendment修改AmericanLawInstitute美国法学会amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额amountofusage使用量AMT(AlternativeMinimumTax)（美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix（契约性文件的）附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriationprovisions拨款条例appropriation侵占approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue(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'slengthtransaction公平交易arrangement安排arrest扣留Article2A美国统一商法典关于法定融资租赁的条款articlesofincorporation公司章程AsiaLeaae亚洲租赁协会assess评估assetmanager设备经理assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪asset-backedfinancing资产支持型融资asset-basedlessor立足于资产的出租人asset-orientedlessor(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attheexpiry期限届满时ATT(automatictransferoftitle)所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度available-for-salesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所管理的已筹资金资产净额平均值aviationauthority民航当局backed-upservicer替补服务者backhoe反铲装载机balancesheetdate资产负债表日bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产成本bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本租金（各期应付的租金）beneficiaries受益人big-ticketitems大额项目billandcollect开票和收款bindingagreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）bookincome账面收入bookloses账面亏损borrower借款人BPO(bargainpurchaseoption)廉价购买任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人build-to-suitleases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑（在一起的）附加服务bundling捆绑（服务）businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by(e)-laws细则byte字节cableTVnetwork有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capitalallocation资本分派capitalconstraint资金掣肘capitalcontribution出资额capitalcost资本费用capitalexpenditure基建费用capitallease融资租赁协议capitalmarket资本市场capitalize资本化captivefinancecompany专属金融公司captives专属公司carryingamount维持费用carryingvalue账面结存价值caselaw案例法cashcollatera1现金抵押cashelection现金选择cashflowcoverageratio现金流偿债能力比率cashflow现金流cashreceiptsandcashapplications现金收入及现金运用casualtyvalue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-addedtomograph)依靠电脑的层析X射线摄影机category种类causalsale偶然销售ceiling上限cellular(mobile)移动通信centralauthority中央集权certificateofacceptance接受证书、验收证书certificateofparticipation共享证书certificate证书charitabletrust公益信托chattelmortgage动产抵押chattelpaper动产文据checkingaccount存款支票户checklists审核内容清单circuitboard线路板civilandcommerciallaw民商法CivilCode（德国）民法典civillawcountry（欧洲大陆各国的）大陆法系国家claim权利要求classes级别classificationcriteria归类标准classificationdetermination类别的确定classificationindicators分类指标classificationofleases租赁协议分类classificationopinion分类观点classificationprocess归类过程clawback(用附加税)填补（福利开支）client顾客clinic诊所collateralagent副代理人collateraltrackingsystem抵押物跟踪制度collateralvalue抵押物价值collateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款作为质押collateral抵押物collectanddisburse收取和支付collectibility可收回程度collection托收comfortlevel方便程度commerceclause商务条款commercialrisk商业风险commercialterms商业条款commissions佣金commitment承诺commoncarriage通用车队commonlawcountry（英美等）海洋法系国家commontrust共同信托commonality通用性compensate补偿competitiverisk竞争风险competitor竞争者complexfinanceleases复杂的融资租赁comprehensiveincome综合收入comptroller审计官computer计算机conceptualdifference概念上的差别concessionperiod持有特许权的期间concession让步、特许conclusion结论conditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructure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consensualornon-consensuallien同意或非经同意的留置权consent同意consideration对价consolidation合并constructiveacceptanceofcollateral抵押物的指定接受constructivesale推定出售consultingandadvisoryservices咨询及顾问服务ConsumerCreditAct（德国）消费者信用法consumerpriceindex消费者价格指数consumersecuredtransaction消费者有担保交易consumertransaction消费者交易consumptiontax消费税container集装箱contingentrental随机租金contingentrents随机租金continuationbeyondtheterminationdate终止日后的接续continuousandclosecustomercontact同客户持续而紧密的接触contractmaintenance（对设备的）合同维修contractorigination合同开发contractpool合同池contractportfolio合同组合contractsales合同出售contractingcost缔约成本contractingstates缔约国contractsforservices服务合同contractualprovisions合同条款contributions出资ConventionontheRecognitionandEnforcementofForeignArbitralAward承认和执行外国仲裁裁决公约convention公约convertedsubordinatednotes可转换次级票据convincingcase有说服力的案例coreframework核心框架corporateaircraft公务（飞）机corporatedebtmarket公司债市场corporateguarantees公司担保corporateincometax公司所得税corporation公司correlation相关性costofcapital资金成本costoffunds筹资成本costofsale销售成本coterminousrate同期利率counsel律师counterclaim反诉counterpart副本courseofdealingandusageoftrade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机creditandliquidityenhancement信用及流动性增级creditcardreceivables信用卡应收款creditcard信用卡creditdevelopment信用变化creditenhancement信用增级credithistoryandprofile信用记录和规模creditrating信用等级creditriskallocationandmanagement信用风险的分摊及管理creditrisk信用风险creditunderwritingprocess信用担保程序credit-basedlessor立足于信用的出租人credit-orientedlessor(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criticalgoals关键性目标cross-borderfunding跨境融资currencyrisk货币风险currentandnon-currentliabilities当期及非当期负债currentratio流动比率currentrealization即期实现cushion缓冲customercontact客户联系customer'spurchasecycle客户的购买周期customers客户damage损害dampeningeffect削弱性效应datatransfer数据转换datatransmission数据传输DDC(dedicatedcontractcarriage)指定车型及司机的合同车队dealerlessors供应商出租人debtcapital债务资本debtcovenant债务契约debtinstruments债务证书debtissuancecosts债务发行成本debtmaturities债务期限debtsecurities债务证券debtservice债息debt-equityratios自有资金负债率debt-equitytreatment债务－权益处理debtor债务人debt-to-equityratio权益负债率decay（机械设备的）腐蚀declarations声明dedicatedcapacitycarriage指定最低运输量的合同车队dedicatedcarriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasancestructures带有废止条款的结构defense抗辩deficiencyclaim损失索赔deficiency损失、缺陷definitionalmaze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delayindelivery延迟交付delinquencies拖欠deliveryandacceptanceprocess交付及验收程序denunciation退出depositaccount押金账项deposittaker存款接受者。
财务会计名词中英文对照
财务会计名词中英文对照财会名词汉英对照表（1）会计与会计理论会计accounting决策人DeciionMaker投资人Invetor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CotAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant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Proprietorhip合伙人企业Partnerhip公司Corporation会计目标AccountingObjective会计假设AccountingAumption会计要素AccountingElement会计原则AccountingPrinciple会计实务过程AccountingProcedure财务报表FinancialStatement 财务分析FinancialAnalyi会计主体假设Separate-entityAumption货币计量假设Unit-of-meaureAumption持续经营假设Continuity(Going-concern)Aumption会计分期假设Time-periodAumption资产Aet负债Liability业主权益Owner'Equity收入Revenue费用E某pene历史成本原则CotPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-dicloure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConitentPrinciple重大性原则MaterialityPrinciple稳健性原则ConervatimPrinciple权责发生制AccrualBai现金收付制CahBai财务报告FinancialReport流动资产Currentaet流动负债CurrentLiabilitie长期负债Long-termLiabilitie投入资本ContributedCapital留存收益RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSytem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubidiaryLedger试算平衡TrialBalance现金收款日记账Cahreceiptjournal现金付款日记账Cahdiburementjournal销售日记账SaleJournal购货日记账PurchaeJournal普通日记账GeneralJournal工作底稿Workheet调整分录Adjutingentrie结账Cloingentrie（3）现金与应收账款现金Cah银行存款Cahinbank库存现金Cahinhand流动资产Currentaet偿债基金Sinkingfund定额备用金Impretpettycah支票Check(cheque)银行对账单Banktatement银行存款调节表Bankreconciliationtatement在途存款Outtandingdepoit在途支票Outtandingcheck应付凭单Voucherpayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bhippingpoint目的地交货价F.O.Bdetinationpoint商业折扣Tradedicount现金折扣Cahdicount销售退回及折让Salereturnandallowance坏账费用Baddebte某pene备抵法Allowancemethod备抵坏账Baddebtallowance账龄分析法Aginganalyimethod直接冲销法Directwrite-offmethod带息票据Interetbearingnote不带息票据Non-interetbearingnote 出票人Maker受款人Payee本金Principal利息率Interetrate到期日Maturitydate本票Promiorynote贴现Dicount背书Endore拒付费Protetfee（4）存货存货Inventory商品存货Merchandieinventory产成品存货Finihedgoodinventory在产品存货Workinproceinventory原材料存货Rawmaterialinventory起运地离岸价格F.O.Bhippingpoint目的地抵岸价格F.O.Bdetination寄销Conignment寄销人Conignor承销人Conignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchae购货折让和折扣Purchaeallowanceanddicount存货盈余或短缺Inventoryoverageandhortage分批认定法Specificidentification加权平均法Weightedaverage 先进先出法Firt-in,firt-outorFIFO后进先出法Lot-in,firt-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcotormarketorLCM市价Marketvalue重置成本Replacementcot可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Gromarginmethod零售价格法Retailmethod成本率Cotratio（5）长期投资长期投资Long-terminvetment长期股票投资Invetmentontock长期债券投资Invetmentonbond成本法Cotmethod权益法Equitymethod合并法Conolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日E某-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Dicountonbond债券溢价Premiumonbond票面利率Contractinteretrate,tatedrate市场利率Marketinteretratio,Effectiverate股票股利Stockdividend清算股利Liquidatingdividend到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interetmethodofamortization（6）固定资产固定资产PlantaetorFi某edaet原值Originalvalue预计使用年限E某pecteduefullife预计残值Etimatedreidualvalue折旧费用Depreciatione某pene累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧成本Depreciationcot净值Netvalue在建工程Contruction-in-proce磨损Wearandtear过时Obolecence直线法Straight-linemethod(SL)工作量法Unit-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod 双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-year-digitmethod(SYD)以旧换新Tradein经营租赁Operatingleae融资租赁Capitalleae廉价购买权Bargainpurchaeoption(BPO)资产负债表外筹资Off-balance-heetfinancing最低租赁付款额Minimumleaepayment（7）无形资产无形资产Intangibleaet专利权Patent商标权Trademark,Tradename著作权Copyright特许权或专营权Franchie商誉Goodwill开办费Organizationcot 租赁权Leaehold摊销Amortization（8）流动负债负债Liability流动负债Currentliability应付账款Accountpayable应付票据Notepayable贴现票据Dicountnote长期负债一年内到期部分Currentmaturitieoflong-termliabilitie 应付股利Dividendpayable预收苏益Prepaymentbycutomer存入保证金Refundabledepoit应付费用Accruale某pene增值税Valueaddedta某营业税Buineta某产品质量担保负债Etimatedliabilitieunderproductwarrantie赠品和兑换券Premium,couponandtradingtamp或有事项Contingency或有负债Contingent或有损失Locontingencie或有利得Gaincontingencie永久性差异Permanentdifference时间性差异Timingdifference应付税款法Ta某epayablemethod纳税影响会计法Ta某effectaccountingmethod长期负债Long-termLiabilitie应付公司债券Bondpayable有担保品的公司债券SecuredBond抵押公司债券MortgageBond保证公司债券GuaranteedBond信用公司债券DebentureBond一次还本公司债券TermBond分期还本公司债券SerialBond可转换公司债券ConvertibleBond可赎回公司债券CallableBond可要求公司债券RedeemableBond记名公司债券RegiteredBond无记名公司债券CouponBond名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Dicount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinteretmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance 偿债基金Sinkingfund长期应付票据Long-termnotepayable抵押借款Mortgageloan（10）业主权益权益Equity业主权益Owner'equity股东权益Stockholder'equity投入资本Contributedcapital缴入资本Paid-incapital股本Capitaltock资本公积Capitalurplu留存收益Retainedearning核定股本Authorizedcapitaltock实收资本Iuedcapitaltock发行在外股本Outtandingcapitaltock库藏股Treaurytock完全参加优先股Fullyparticipatingpreferredtock部分参加优先股Partiallyparticipatingpreferredtock非部分参加优先股Nonpartiallyparticipatingpreferredtock现金发行Iuanceforcah非现金发行Iuancefornoncahconideration 股票的合并发行Lump-umaleoftock发行成本Iuancecot成本法Cotmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Ditributionofearning股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日E某-dividenddate股利支付日Dateofpayment现金股利Cahdividend股票股利Stockdividend拨款appropriation（11）财务报表财务报表FinancialStatement资产负债表BalanceSheet（12）财务状况变动表财务状况变动表中的现金基础SCFP.CahBai（现金流量表）营运资金WorkingCapital全部资源概念All-reourceconcept直接交换业务Directe某change正常营业活动Normaloperatingactivitie财务活动Financingactivitie投资活动Invetingactivitie（13）财务报表分析趋势百分比Trendpercentage比率Ratio股利收益率Dividendyieldratio价益比Price-earningratio资本报酬率Returnoninvetment总资产报酬率Returnontotalaet 债券比率Debtratio优先股收益率Yieldrateonpreferredtock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收账款周转率Accountreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtetratio（14）合并财务报表合并财务报表Conolidatedfinancialtatement吸收合并Merger 创立合并Conolidationompany权益联营合并Poolingofinteretbypurchae权益法Equitymethodd。
财务会计术语中英文对照
accelerate ddepreciati on 加速折旧法account 帐户、会计科目accounting cycle会计循环accounting changes会计变动accounting income会计收益accounting policies会计政策accountingprinciplesboard(AP B)会计原则委员会accountin gstandards executive coomittee 会计准则执行委员会accountin g trendsand technique 会计趋势与技术accountsreceivables应收帐款accrual basis 权责发生制accruedexpenses应付费用accrueditems应计项目accruedrevenues应收收入accumulateddepreciation累计折旧acid-test ratio 酸性测试比率presentvalue现值markup再加价additionalmarkupcancellati on 再加价取消aditionalpaid-incapital资本公积adjusting调整aging oftheaccounts approach 帐龄分析法allowancefordoubtfulaccounts坏帐准备allowancemethod备抵法allowanceto reduceinventory to market 存货跌价准备allowance to reduce short-term investments to market 短期投资跌价准备American Accountin gAssociati on(AAA)美国会计学会American Institete of Certified PublicAccounta nts(AICP 美国会计师协会amortization摊销an annuity due 到期年金终值amount of anordinary annuity 普通年金终值analysis of long-term solvency 长期偿债能力分析analysis of returnon investmen 投资报酬分析analysis of short-term liquidity 短期偿债能力分析announce ment date 认股权宣告日annualeffective tax rate 全年有效税率annuity年金annuitydue到期年金annuitymethod年金法antidilutiv e effect 反稀释效果APBopinion & statement s APB发布的意见书及声明书appraisalsystem评价法appraisalvalue评定价值appropriaed指拨appropriatedretained earnings 拨定留存收益assetexpenditure资本支出assets资产associating cause and effect 因果关系直接配属attribution摊计auditor'sreport审计报告authorized capital stock 核准发行股份available for sale 备供出售者available-for-sale securities 备供出售证券averagecollection period 帐款收回平均天数average days tosell the inventory 存货周转平均天数bad debtexpense坏帐费用balancesheet approach 资产负债表法bankoverdraft银行透支bankreconcilia tion 银行往来调节表bankstatement对帐单baseinventory基期存货base year基期basicaccountin g equation 会计基本方程式basicprinciples基本原则bearer bonds 息票公司债beneficiary受益人betterment改良billingsonconstruction in process 预收工程款bonds payable 应付公司债bonus and profitsharing plan 员工奖金及分红bookvalue method 帐面价值法bookvalue ofnet assetsacquired股权净值callpremium收回溢价call price赎回价格callprovisions收回条款callable bonds 可收回公司债callablepreferred stock 可收回优先股capitalexpenditure资本支出capitallease资本租赁capitalstock股本capitalstocksubscribe d 已认购股份capitalsurplus资本公积capitalization of interest 利息资本化carryingvalue帐面价值cashdiscount现金折扣cashdividends现金股利cashequivalent s 现金等价物cash flowsfrom operation activities 营业活动的现金流量cash overand short现金短溢certificates ofdeposit定存单changefunds找零金changesinaccountin g estimate 会计估计的变动changes inaccountin g 会计原则变动changes inreporting entity 编制报表主体变动consistency一致性claim请求权closedcorporatio ns 非公开发行公司closing结帐collectionmethod收现法commonstock普通股common stocksubscribe d 已认普通股股本common-size financialstatement s 共同比财务报表comparability比较性comparativeanalysis比较分析comparativestatements比较报表compensatory stockoption plan 酬劳性认股计划completedperfoman ce method 全部履行法completed-contract method 全部完工法complexcapital structure 复杂资本结构compound interestmethod复利法comprehensive approach 全面改革法computersoftware costs 电脑软件成本condensed income statement 简明损益表conservatism稳健原则consignee承销人consignment-in承销品consignment-out寄销品consignor寄销人construction inprocess在建工程contingencies或有事项contingentliabilities或有负债continuityconventio n 持续经营惯例contraaccount抵减科目contributed capital投入资本controlling account统制帐户conventions惯例convertibl e bonds 可转换公司债convertibl epreferred stock 可转换优先股copyrights 著作权，版权cost addmarkup contract 成本加价合约costallocation method 成本分摊法costdepletion method 成本折耗法cost flowassumptio n 成本流动假设cost index成本指数costmethod成本法cost of goodsmanufact ured 产成品成本cost priociple; historicalcost principle 历史成本原则costrecovery method 成本回收法cost-benefit constraint 成本效益限制costs ofconstructi on 工程成本比例法costs ofissuing bonds 公司债发行成本cost-to-cost method 工程成本比例法coupons兑换券covenants债务条款credit贷credit card sale 信用卡销货creditratings信用评级crossreference交叉索引cumulative deficit累积亏损cumulativ e effect 累积影响数cumulativ e effectadjustmen t 当期调整法cumulativ e effect of change inaccountin g principle 会计原则变动累积影响数cumulativ e effect of changesin accountin g 会计原则变动累积影响数cumulativ epreferred stock 累积优先股currentadjustmen t 当期调整法currentassets流动资产currentliabilities流动负债currentmaturitiesof long-term debts 长期负债一年内到期部分currenttatio流动比率currenttax expense(b enefit)当期所得税费用（利益）date ofannoucement宣告日date ofdeclaratio n 股利宣告日date of expiration 过期失效日date ofex-right除权日date of payment 股利发放日date of record 股权登记日debenture bonds 无担保公司债debit借debit andcreditrules借贷法则debtsecurities债务证券debt to stockhold ers' equity 负债对股东权益比率debt tototalassetsratio负债比率decision usefulness 决策有用性deferredannuity递延年金deferredcharge递延借项deferredcompensa tion cost 递延酬劳成本deferredcredits递延贷项deferredgross profit 递延销货毛利deferreditems递延项目deferredmethod递延法deferredpayment contract 递延付款合约deferredrecognition递延认列deferred tax asset 递延所得税资产deferredtax liability 递延所得税负债depletableassets递耗资产depletion折耗deposit intransit在途存款depreciab ale assets 折旧性资产depreciable cost折旧成本depreciation base折旧基础depreciationexpense折旧费用derivativefinancialinstrumen ts 衍生性金融商品development costs开发成本dicision usefulness 决策的有用性dilutiveeffect稀释作用directfinancing lease 直接融资租赁direct method 直接冲销法directmethod直接法direct pricing 直接评价法directwrite-off method 直接冲销法discontinuedsegment停业部门discounton bonds payable 公司债折价discounton notes payable 应付票据折价discounton notes receivable 应收票据折价discounted presentvalue折现值discounting notes receivable 应收票据贴现dishonore d notes receivable 拒付票据、催收票据disposaldate处分日distributions to owners 分配给业主dividendpay-out ratio 股利支付率dividendrevenue股利收入dividend yield ratio 股利收益率dollar-valurLIFO retail method 金额后进先出零售价法dominantindustry segment 主要产业部门donatedassets受赠资产donatedtreasury stock 受赠的库藏股票double-declining-balance method 双倍余额递减法double-entrybookkeeping复式簿记dualpresentations双重表达dueprocess审慎程序dynamicstatements动态报表earingsper share每股盈余earlyextinguishment提前偿付earned已赚得earnedsurplus盈余公积earning盈余economicentityassumptio n 经济主体假设economicincome经济所得economicsubstance over legal form 经济实质重于法律形式effective interestrate method 实际利率法effectiverate有效利率effective yield 实际利率、市场利率、有效收益率efficient markethypothesi s 效率市场假说efforts-expended method 工时进度比例法emergingissues task force 紧急问题处理小组employeediscount员工折扣employee stockoption plan 员工认股计划equitymethod权益法equitysecurities权益证券equivalentpercentage of interest 约当持股比例estimateditems估计项目estimatedliabilityunder warranties 估计产品保证负债estimatedresidualvalue估计残值excessearnings approach 超额盈余法exchangable可交换性exchangerate effects 汇率变动的影响ex-dividenddate除息日executory contract 待执行合同executorycosts履约成本exerciseof call privilege 行使赎回权expectedreturn on plan assets 退休金资产预期报酬expense warrantyaccrual method 保证费用计提法warranty approach 保证费用计提法expirationdate of the rights 认股权行使截止日expiration of return-right method 退货权逾期法exploration costs勘探成本ex-rightstock除权股extinguishment ofdebt债务清偿extraordinarygain(loss)非常损益extraordinaryrepairs大修faceamount面值face rate票面利率feedbackvalue回馈价值financialaccounting fundation 财务会计基金会financial accountin gstandards advisory council 财务会计准则咨询委员会financial accountin gstandards board(FA SB)财务会计准则委员会financialcapital财务资本flexibility财务弹性financialincome财务所得financialinstruments理财工具financialleverage index 财务杠杆指数financial mobility 财务机动性financingactivities理财活动finishedgoods inventory 产成品存货first-infirst-out先进先出fixedassets固定资产flexibility弹性floating浮动floor市价下限flow流量footnotes附注four-columnbank reconcilia tion 四栏式银行往来调节表fractionalyear depreciati on 不满一年的折旧计算franchise revenue 加盟特许收入franchisee加盟员franchises特许权franchisor加盟主free onboarddestinatio n 目的地交货free on boardshipping point 起运点交货full costing 全部成本法fulldisclosure principle 充分披露原则full-cost approach 全部成功法fully dilutedearnings per share 完全稀释每股盈余funds基金funds statement 资金状况表future amount ofan annuity due 到期年金终值future amount of anordinary annuity 普通年金终值futures期货gaincontingencies或有利得gain(loss)onconversio n of bonds 公司债转换（损）益gain(loss) on sale ofshort-term investmen ts 出售短期投资利益（损失）general journal 普通日记帐general purchasin g poweraccountin g 一般购买力会计general purposefinancial statement 一般目的财务报表generally accepted accountin gprinciples (GAAP)一般公认会计原则going concern(c ontinuity)assumptio n 持续经营假设goods intransit在途商品goodwill商誉grant date给予日greenmail绿色信函grossmethod总额法grossprofitmethod毛利率法guarantee d bonds 保证公司债guaranteed residualvalue保证残值held to maturity 持有至到期日held-to-maturity securities 持有至到期日证券high ratio of returnedmerchand ise to 高退货率的销货horizontalanalysis水平分析hostiletakeover恶意并购idealism理想性identifiable intangible assets 可明确辨认的无形资产imapairment of value 价值的减损impairment of assets 资产价值减损implicit rate computedby the lessor 出租人的隐含利率improvements改良imputed interest rate 隐含利率，设算利率inceptionof the lease 租赁开始日incomebeforeincometaxes税前净利incomestatementapproach损益表法incomesummary本期损益incometax allocation 所得税分摊incometax benefit 所得税利益incometaxes payable 应付所得税incometaxes withheld 扣缴所得税income(lo ss) from continuing operation 持续经营部门损益income(lo ss) from discontinued operation 停业部门损益increment alborrowing rate 增额借款利率incremental direct costs 增额直接成本incremental method增额法individualitem approach 个别比较法inducedconversion引诱转换industrypeculiarities行业特性industrysegments产业部门inflationaccountin g 通货膨胀会计infrequency ofoccurrence不常发生initial direct cost 原始直接成本initialfranchise fee 原始权利金installment accounts receivable 分期应收帐款installmen t sales 分期付款销货installment sales method 分期付款法in-substancedefeasance of debt视同清偿intangibleassets无形资产interestcosts利息成本interestondiscount贴现息interestrate swaps利率交换interest-bearingnote附息票据interimdebt中期负债internalauditing内部稽核internaldirect costs 内部直接成本internally developed 内部自行发展interperio d incometax allocation 跨期所得税分配interpolation插补法intraperiod incometax allocation 同期所得税分配inventorymethod盘存法inventory turnover 存货周转率investeme nt tax credit 投资租税抵减的处理investmen t revenue-discontinued operation 停业部门投资收益investmen t revenue-extraordin ary 非常投资收益investment revenue-ordinary 一般投资收益issuance date 认股权发行日issuancefor cash现金发行issue papers 待研究问题通报、问题报告issuedcapital stock 已发行股份issues in accounting education 会计教育问题研究journal 日记簿、分录簿journalizing分录junk bond垃圾债券just-in-timeinventory system 即时存货系统landimprovem ents 土地改良物largestock diveidend 大额股票股利last-infirst-out后进先出leaseterm(duration)租赁期间leasedassetundercapitalleases租赁资产leaseholdimprovements租赁改良legalcapital法定资本legal form法律形式leverage财务杠杆leveragebuyouts融资购并leverageleases杠杆租赁LIFO liquidatio n 后进先出存货的减少lifo reserve 后进先出存货准备line ofbusiness主要行业liquidity流动性listedcorporations上市公司long-termcapital to fixed assets 长期资金对固定资产比率long-terminvestments长期投资long-termliabilities长期负债long-termnotes payable 长期应付票据long-termoperation al assets 长期营业用资产losscontingencies或有损失loss fromdiscountin g of notes 票据贴现损失loss fromlong-termcontracts工程损失loss onimpairme nt 价值减损损失lower of cost ormarket method 成本与市价孰低法lump-sumpurchase整批购买managerialaccountin管理会计manufacturing cost制造成本marginaltax rate边际税率markdowncancellation减价取消marketmethod市价法marketvaluemethod市价法markup加价matchingprinciple配比原则materiality重要性maturityvalue到期值measurement date衡量日merchandiseinventory商品存货ity可衡量性mislead误导monetary assets 货币性资产monetary items 货币性项目moneycapital gain 货币资本利得mortgage bonds 抵押公司债movingaverage移动平均multiple-items approach 混合商品法multiple-pool method 多项组合法multiple-stepformat多步式multiple-stepincome statement 多步式损益表netaccounts receivable 应收帐款净额netadditionalmarkup净再加价netmarkdown净减价netmethod净额法netrealizablevalue method 净变现价值法neutrality中立性nominalaccount虚帐户rate名义利率noncompensatory plans 非酬劳性计划noncompe nsatory stockoption plan 非酬劳性认股计划noncumul ativepreferred stock 非累积优先股noninterest-bearing note 不附息票据nonmonet ary items 非货币性项目nonpartici patingpreferred stock 非参加优先股noparvaluestock无面额股normalshrinkage正常损耗notesreceivabledishonored(past due)拒付应收票据notesreceivables应收票据NSF (notsufficient fund)存款不足支票number ofcompoundingperiods复利次数obligations undercapital leases 应付租赁款off-balance-sheet financing 资产负债表外融资operatingcycle营业周期operatinglease营业租赁operational assets营业资产option选择权ordinaryannuity普通年金originalsellingprice原始售价output measures 产出单位比例法outstanding capital stock 流通在外股份outstandin g checks 未兑现支票paid-incapital投入资本par value面额par valuemethod面额法par valuestock有面额股participatingpreferred stock 参加优先股percentageapproach百分比法percentagedepletion method 百分比折耗法percentag e of grossprofit method 毛利百分比法percentag e-of-completio n method 完工比例法percentag e-of-receivables approach 应收帐款百分比法percentage-of-sales approach 销货百分比法periodexpense期间费用periodicinventory system 定期盘存制permanent account实帐户permanent difference 永久性差异perpetualinventory system 永续盘存制petty cash零用金physicalcauses物质因素physical inventory 实地盘存制plantassets厂房设备point ofsale销货点pooling ofinterests method 权益结合法post-balancesheetevents期后事项posting过帐predictivevalue预测价值preemptiv e rights 优先认股权preferredstock优先股prepaidexpenses预付费用prepaidincome taxes 预付所得税preparingtrialbalance试算presentamount现值presentvalue ofan annuity due 到期年金现值present value of anordinary annuity 普通年金现值priceindex approach 物价指数法price-earningsratio(p/eratio)市盈率primaryearnings per share 基本每股盈余principal本金priorperiodadjustmen t 前期损益调整probable很有可能product warranty 产品售后服务保证pro-formaamounts拟制资料propertyrights财产权property,plant andequipment厂房设备proportionalmethod比例法proportionalperforman ce method 比例履行法、purchasecommitments进货合约purchasediscount进货折扣purchaseretuen and allowance 进货退回及折让quickassets速动资产quickratio速动比率rate ofreturn ontotal assets 总资产报酬率ratioanalysis比率分析rawmaterialinventory原料存货reacquisition price收回价格readilydetermina ble fair value 具有明确的公平价值readymarketability变现性realaccount实帐户real estate lease 不动产租赁reasonably possible有可能receivables应收款项receivable s turnover 应收帐款周转率recover回收recoverab ility test 可回收性测试refinancing再融资relatedpartytransactio ns 关系人交易relative salesvalue method 相对售价法relevance相关性reliability可靠性realizable可实现realized已实现remote极少可能repairsandmaintenan ce 修理与维护repaymentat maturity 到期直接偿付replacement cost重置成本replacement method重置法replenishof petty cash 零用金的拨补representationalfaithfulness忠实表达researchand developm ent costs 研究开发支出（成本）researchmonograph研究论丛reserve准备value残值restoratio n costs 回复原状成本retailinventory method-FIFO 先进先出成本零售价法retailmethod零售价法retainedearnings留存收益retroactiverestateme nt 追溯重编法return of capital 资本的退回return oninvestmen t 投资报酬率revenue(expense)expenditure收益支出revenuefromlong-termcontracts工程收入revenueprinciple;revenuerecognition principle 收入认列原则revenuescollectedinadvance预收收入reversingentry转回分录risk free无风险sales andleaseback售后租回salesdiscount销货折扣discount not taken 顾客未取得折扣salesreturn and allowance 销货退回与折让sales withbuyback agreement 附买回合约的销货sales withhigh rates of return 高退货率的销货salvagevalue残值secondarycapital market 次级资本市场secretreserve秘密准备secured bonds 附担保公司债securities and exchangecommissi on(SEC)证券交易委员会seethrough看穿segmentreporting分部报告self-constructed assets自建资产servicecosts服务成本servicehours method 工作时间法servicelife耐用年限short-terminvestments短期投资significant industry segment 重要产业部门significant influence 重大影响力simplecapital structure 简单资本结构simpleinterest单利single-stepformat单步式single-stepincome statement 单步式损益表sinkingfund method 偿债基金法sinkingfunds偿债基金smallstock dividend 小额股票股利softwareproductio n costs 软件生产成本sourcedocuments原始凭证specialcolumn专栏special journal 特种日记帐specificidentification个别认定specifically identifiabl 可个别辨认standardcost标准成本standardcost system 标准成本法statedcapital法定资本statedinterestrate票面利率stated rate名义利率statedvalue设定价值statementof cash flows 现金流量表statement of changesin financial 财务状况变动表statement of sources and applications of funds 资金来源运用表statement s of financialaccountin g 财务会计概念公报statement s of financial accounting standards and interpretat 财务会计准则公报及公报的解释staticanalysis静态分析staticstatements静态报表statutorydepletion method 法定折耗法stockdividends股票股利stockoption plan 员工认股计划stockrights认股权stocksplits股票分割stock warrants 认股权、认股证stockholders' equity股东权益stockholders' equity to fixed assets 股东权益对固定资产比率stockholders' equityto totalassets权益比率straight-linemethod直线法structuralanalysis结构分析subscribe d stock 已认购股本subscriptionsreceivable应收股款subsequent events期后事项subsidary accounts 明细帐、子目successfulefforts approach 勘探成功法sum-of-the-years'-digits method 年数合计法supermajority vote 绝大多数票决supplementaryinformation补充资讯supportingschedules补充附表swaps交换权systemma tic andrational allocation 系统而合理的分摊tax credit 所得税抵减taxable amount 应课税金额taxableincome课税所得taxesrefundreceivable应退税额technical bulletins 技术性公报technological feasibility 技术可行性temporaryaccount虚帐户temporarydifference s 暂时性差异temporaryinvestment临时投资theory理论timeperiodconventio n 会计期间惯例timevalue of the money 货币时间价值timeliness及时性times-interest-earned ratio 利息保障倍数timing difference 时间性差异total asset turnover 总资产周转率tradediscount商业折扣trade-ins抵换trademarks商标权trading securities 经常交易证券transactionapproach交易法treasurystock库藏股treasurystock method 库藏股票法trendanalysis趋势分析trial anderrormethod试误法trialbalance试算表troubleddebtrestructuri ngs 财务困难债务整理true nopar stock 无面值股票trustee信托人twotransactions concept 两项交易观念unaffiliated customer 非关系企业的客户unappropriated未指拨underlyingassumptions基本假设understandability可理解性unearnedfranchise fees 预收加盟特许收入unearnedinterest revenue 未实现利息收入uniformity统一性unit lifo method 单位后进先出法unit pricing 单位评价法unit-of-measure assumptio n; monetaryunit assumptio 货币计量假设units ofproductio n method 生产数量法units-of-output method 生产数量法unlisted or over-the-counter corporatio ns 上柜（非上市）公司unrealized capital 未实现资本unrealizedcapital gains or losses 未实现资本增值或损失unrealized gain on market value recoveryof short-term investmen ts 短期投资未实现市价回升利益unrealizedgain or loss 未实现损益holdinggain or loss 未实现持有损益unrealized loss onlong-term investmen ts 长期投资未实现跌价损失unrealized loss onshort-term investmen ts 短期投资未实现跌价损失unusual innature性质特殊valuationaccount评价科目variable costing 变动成本法verifiability可验证性verticalanalysis垂直分析vestedrights既得权利visualinspectionmethod目视法wateredstock掺水股本weightedaverage加权平均weighted-averageamount ofaccumulatedexpenditu res 累积支出的平均数and where-gone statement 资金来源与用途表withrecourse有追索权withholding代扣款项withoutrecourse无追索权work inprocess inventory 在产品存货workingcapital营运资金workingcapitalratio流动比率workingmodel作业模型worksheet method 工作底稿法years-of-service method 预期服务年数法。
会计中英文对照
一，会计要素会计accounting 决策人Decision Maker 公众会计Public Accounting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 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F。
财务会计专业名词中英文对照
财务会计专业名词中英文对照AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本。
财务中英文对照
会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning(2)会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System 帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries(3)现金及应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.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(4)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(5)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 (6)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(7)无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization(8)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 (9)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(10)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(11)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(12)财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis (现金流量表)财务状况变动表中的营运资金基础 SCFP.Working Capital Basis (资金来源及运用表)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(13)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(14)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(15)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 pricedeflator (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 losses1 资产 assets 11~ 12 流动资产 current assets111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金pettycash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment 1121 短期投资-股票 short-term investments - stock 1122 短期投资 -短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable- foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料supplies 1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失 allowance for reductionof inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaidrents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments 128~129 其它流动资产other current assets1281 进项税额 VAT paid ( or input tax) 1282 留抵税额excess VAT paid (or overpaid VAT) 1283 暂付款temporary payments 1284 代付款 payment on behalf of others 1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds andlong-term investments 131 基金 funds 1311 偿债基金redemption fund (or sinking fund) 1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund 1314 退休基金pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其财务中英文对照它长期投资 other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments21 / 21。
(财务会计)会计专业术语中英文对照
会计专业术语中英文对照一、资产 assets1、流动资产 current assets111 现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 112 短期投资 short-term investments1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期政券 short-term investments - short-term notes andbills1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiarycertificates1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-terminvestment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable 1139 坏帐准备－应收票据 allowance for doubtful accounts- notesreceivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties1149 坏帐准备－应收帐款 allowance for doubtful accounts - accountsreceivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreigncurrencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 坏帐准备 - 其它应收款 allowance for doubtful accounts - otherreceivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 办公用品 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid （ or input tax）1282 留抵税额 excess VAT paid （or overpaid VAT）(kathy土豆: 1281&1282两项美国会计没有)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses 1293 业主（股东）往来 owners^（stockholders^） current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other2、基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund （or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具 -重估增值 machinery - revaluation increments1449 累积折旧 -机（器）具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets(kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease) 152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leaseholdimprovements156 未完工程及预付购置设备款 construction in progress and prepaymentsforequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment -revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneousproperty, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overduereceivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value fromrevaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other。
财务会计报表中英文对照
•会计报表中英文对照Accounting1. Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc.2. Objectives of financial reporting: 财务报告的目标Financial reporting should:(1) Provide information that helps in making investment and credit decisions.(2) Provide information that enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.3. Basic accounting assumptions 基本会计假设(1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.(3) Time period assumption 会计分期假设This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar YearNext most typical time segment = Fiscal Year(4) Monetary unit assumption 货币计量假设This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.This assumption provides support for the "Historical Cost" principle.4. Accrual-basis accounting 权责发生制会计5. Qualitative characteristics 会计信息质量特征(1) Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is:Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.(2) Relevance 相关性Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).(3) Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.(4) Comparability 可比性Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices.Consistency: suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.(5) Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.(6) Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7) Conservatism 谨慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8) Timeliness 及时性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6. Basic accounting elements 基本会计要素(1) Asset 资产An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) Liability 负债A liability is a present obligation arising from past transactions or events which areexpected to give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3) owners’ equity 所有者权益Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’ equity of a company is also known as shareholders’ equity.(4) Revenue 收入Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.(5) Expense 费用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’ equity, other than those relating to appropriations of profits to owners.(6) Profit 利润Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.7. Five measurement attributes 会计计量属性(1) Historical cost 历史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2) Current replacement cost 现时重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(3) Net realizable value 可实现净值Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) Present value 现值Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(5) Fair value 公允价值Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.8. Financial statements 财务报表(1) Balance sheet 资产负债表A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.(2) Income statement 损益表An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) Statement of cash flows 现金流量表A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.(4) Statement of changes in owners’equity 所有者权益变动表A statement of changes in owners’ equity reports the changes in owners’ equity fora specific period of time.(5) Notes to financial statements 财务报表附注Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. Accounting entry 会计分录Debit: CashCredit: Common Stock10. Basic accounting equation 基本会计等式Assets = Liabilities + owners’ equity11. List of present and potential users of financial information 财务信息的使用者investors, creditors, employees, suppliers, customers, and governmental agencies.Definitions of Four Categories of Financial AssetsA financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-termprofit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.四类金融资产的定义为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。
(财务会计)中国会计科目中英文对照
中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equiva lents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving f unds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investmen ts - stock1122 短期投资-短期票券short-term inves tments - short-term notes and bills1123 短期投资-政府债券short-term inve stments - government bonds1124 短期投资-受益凭证short-term inve stments - beneficiary certificates1125 短期投资-公司债short-term invest ments - corporate bonds1128 短期投资-其它short-term investmen ts - other1129 备抵短期投资跌价损失allowance fo r reduction of short-term investment to mar ket113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes recei vable1137 应收票据-关系人notes receivable -related parties1138 其它应收票据other notes receivabl e1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts r eceivable1147 应收帐款-关系人accounts receivabl e - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receiva ble118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward e x-change contract1184 应收收益earned revenue receivabl e1185 应收退税款income tax refund recei vable1187 其它应收款- 关系人other receivabl es - related parties1188 其它应收款- 其它other receivables- other1189 备抵呆帐- 其它应收款allowance f or uncollec- tible accounts - other receivab les121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for re duction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished good s1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourc ed1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies i n transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance 1254 用品盘存office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expense s126 预付款项prepayments1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments 128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input ta x)1282 留抵税额excess VAT paid (or over paid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of other s1285 员工借支advances to employees1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restr icted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign excha nge losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with other s1298 其它流动资产-其它other current ass ets - other13 基金及长期投资funds and long-term i nvestments131 基金funds1311 偿债基金redemption fund (or sinkin g fund)1312 改良及扩充基金fund for improveme nt and expansion1313 意外损失准备基金contingency fun d1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity invest ments1322 长期债券投资long-term bond invest ments1323 长期不动产投资long-term real estat e in-vestments1324 人寿保险现金解约价值cash surrend er value of life insurance1328 其它长期投资other long-term invest ments1329 备抵长期投资跌价损失allowance fo r excess of cost over market value of long -term investments14~ 15 固定资产property , plant, and equ ipment141 土地land1411 土地land1418 土地-重估增值land - revaluation inc rements142 土地改良物land improvements1421 土地改良物land improvements 1428 土地改良物-重估增值land improv ements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -re valuation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and eq uipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - rev aluation increments1449 累积折旧-机(器)具accumulated dep reciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvement s1529 累积折旧- 租赁权益改良accumulate d depreciation - leasehold improvements 156 未完工程及预付购置设备款constructi on in progress and prepayments for equip ment1561 未完工程construction in progress 1562 预付购置设备款prepayment for equi pment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneo us property, plant, and equipment - revalua tion increments1589 累积折旧- 杂项固定资产accumulate d depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resource s -revaluation increments1619 累积折耗-天然资源accumulated de pletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software 1751 计算机软件computer software co st176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles 1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvement s1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issua nce costs1812 长期预付租金long-term prepaid ren t1813 长期预付保险费long-term prepaid in surance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost 1818 其它递延资产other deferred assets 182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivab les1841 长期应收票据long-term notes rec eivable1842 长期应收帐款long-term accounts rec eivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdu e receivables- related parties1848 其它长期应收款项other long-term re ceivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible account s - long-term notes, accounts and overdue receivables185 出租资产assets leased to others 1851 出租资产assets leased to others 1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated de preciation - assets leased to others186 存出保证金refundable deposit 1861 存出保证金refundable deposits 188 杂项资产miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(deb t)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowin gs - owners2115 短期借款-员工short-term borrowin gs - employees2117 短期借款-关系人short-term borro wings- related parties2118 短期借款-其它short-term borrowin gs - other212 应付短期票券short-term notes and bil ls payable2121 应付商业本票commercial paper p ayable2122 银行承兑汇票bank acceptance 2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on shor t-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - re lated parties2138 其它应付票据other notes payable 214 应付帐款accounts pay able2141 应付帐款accounts payable 2147 应付帐款-关系人accounts payable -related parties216 应付所得税income taxes payable 2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable 2173 应付利息accrued interest payable 2174 应付营业税accrued VAT payable 2175 应付税捐-其它accrued taxes payabl e- other2178 其它应付费用other accrued expense s payable218~219 其它应付款other payables 2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land a nd building purchased2185 应付设备款Payables on equipmen t2187 其它应付款-关系人other payables -related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payabl e to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received i n advance2262 预收收入revenue received in advan ce2268 其它预收款other advance receipts 227 一年或一营业周期内到期长期负债lon g-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款l ong-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts pa yable due within one year or one operatin g cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and acc ounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current p ortion228~229 其它流动负债other current liabili ties2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody 2285 估计售后服务/保固负债estimated w arranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign excha nge gain2293 业主(股东)往来owners' current acco unt2294 同业往来current account with others2298 其它流动负债-其它other current liab ilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payabl e2311 应付公司债corporate bonds paya ble2319 应付公司债溢(折)价premium(discou nt) on corporate bonds payable232 长期借款long-term loans payable 2321 长期银行借款long-term loans pa yable - bank2324 长期借款-业主long-term loans paya ble - owners2325 长期借款-员工long-term loans paya ble - employees2327 长期借款-关系人long-term loans pa yable - related parties2328 长期借款-其它long-term loans paya ble - other233 长期应付票据及款项long-term notesand accounts payable2331 长期应付票据long-term notes pa yable2332 长期应付帐款long-term accounts pa y-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-t erm notes and accounts payable - related p arties2338 其它长期应付款项other long-term p ayables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated ac crued land value incremental tax pay-able 235 应计退休金负债accrued pension liabil ities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilitie s2388 其它长期负债-其它other long-ter m liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income ta x liabilities2818 其它递延负债other deferred liabilitie s286 存入保证金deposits received2861 存入保证金guarantee deposit rec eived288 杂项负债miscellaneous liabilities 2888 杂项负债-其它miscellaneous lia bilities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stoc k3112 特别股股本capital - preferred stock3113 预收股本capital collected in advanc e3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in e xcess of par- preferred stock323 资产重估增值准备capital surplus fro m assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus fro m gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from busines s combination3251 合并公积capital surplus from bus iness combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积ad ditional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-action s33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve 3321 意外损失准备contingency reserv e3322 改良扩充准备improvement and expa nsion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special rese rve335 未分配盈余(或累积亏损) retained earn ings-unappropriated (or accumulated defici t)3351 累积盈亏accumulated profit or lo ss3352 前期损益调整prior period adjustmen ts3353 本期损益net income or loss for cur rent period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unre alized loss on market value decline of lon g-term equity investments3411 长期股权投资未实现跌价损失un realized loss on market value decline of lo ng-term equity investments342 累积换算调整数cumulative translatio n adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net lo ss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales r evenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold 5112 分期付款销货成本installment cost o f goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merc handise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased mate rial5133 进料退出material purchase returns 5134 进料折让material purchase allowanc es514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhea d5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (e xpense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense)5163 加工费manufacturing overhead - out sourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortizatio n5172 伙食费meal (expenses)5173 职工福利employee benefits/welfar e5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing e xpenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (e xpense)6159 广告费advertisement expense, advert isement6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense)6164 交际费entertainment (expense) 6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accou nts6168 折旧depreciation expense6169 各项耗竭及摊提various amortizatio n6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare 6175 佣金支出commission (expense) 6176 训练费training (expense)6188 其它推销费用other selling expense s62 管理及总务费用general & administrati ve expenses625~628 管理及总务费用general & ad ministrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advert isement6261 水电瓦斯费utilities (expense) 6262 保险费insurance (expense)6264 交际费entertainment (expense) 6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accou nts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortizatio n6271 外销损失loss on export sales 6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare 6274 研究发展费用research and develop ment expense6275 佣金支出commission (expense) 6276 训练费training (expense)6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and developmen t expenses635~638 研究发展费用research and de velopment expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (ex pense)6361 水电瓦斯费utilities (expense) 6362 保险费insurance (expense)6364 交际费entertainment (expense) 6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortizatio n6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research an d development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenu e711 利息收入interest revenue7111 利息收入interest revenue/incom e712 投资收益investment income7121 权益法认列之投资收益investmen t income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on mar ket price recovery of short-term investmen t713 兑换利益foreign exchange gain 7131 兑换利益foreign exchange gain 714 处分投资收益gain on disposal of inv estments7141 处分投资收益gain on disposal o f investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on dispos al of assets748 其它营业外收入other non-operating r evenue7481 捐赠收入donation income7482 租金收入rent revenue/income 7483 佣金收入commission revenue/incom e7484 出售下脚及废料收入revenue from s ale of scraps7485 存货盘盈gain on physical inventor y7486 存货跌价回升利益gain from price r ecovery of inventory7487 坏帐转回利益gain on reversal of b ad debts7488 其它营业外收入-其它other non-oper ating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investmen t loss recog- nized under equity method 7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investment s to market753 兑换损失foreign exchange loss 7531 兑换损失foreign exchange loss 754 处分投资损失loss on disposal of inv estments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of ass ets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating e xpenses7881 停工损失loss on work stoppage s7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-movi ng inventories7888 其它营业外费用-其它other non-oper ating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax exp ense (or benefit)811 所得税费用(或利益) income tax ex pense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or lo ss91 停业部门损益gain(loss) from discon tinued operations911 停业部门损益-停业前营业损益inc ome(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益in come(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) fro m disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or los s9211 非常损益extraordinary gain or los s93 会计原则变动累积影响数cumulative ef fect of changes in accounting principles 931 会计原则变动累积影响数cumulati ve effect of changes in accounting principl es9311 会计原则变动累积影响数cumula tive effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest inc ome9411 少数股权净利minority interest inc om。
(财务会计)会计科目中英文
短期借款 Short-term borrowing 应付账款 Accounts payable 预计负债 Projected liabilities 预付账款 Prepaid Accounts AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃 ,报废 ;委付 abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数 ,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权absolute value 绝对值 absorb 摊配 ,转并 absorption account 摊配账户 ,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法 , 快速折旧法 acceleration clause 加速偿付条款 ,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样access time 存取时间 accommodation 融通 accommodationbill 融通票据 accommodation endorsement 融通背书account①账户，会计科目②账簿，报表③账目，账项④记账accountability 经营责任 ,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计accountant 会计员，会计师accountant general 会计主任 ,总会计 accounting in charge 主管会计师 accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告 accountant,sresponsibility 会计师职责 account form 账户式 , 账式accounting ①会计②会计学 accounting assumption 会计假定 ,会计假设 accounting basis 会计基准 ,会计基本方法accounting changes 会计变更 accounting concept 会计概念accounting control 会计控制 accounting convention 会计常规 ,会计惯例 accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证accounting elements 会计要素 accounting entity 会计主体 ,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露 ,会计暴露风险 accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益 accounting information 会计信息 accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计杂志 accounting legislation 会计法规 accounting manual 会计手册 accounting objective 会计目标 accounting period 会计期 accounting policies 会计政策 accounting postulate 会计假设 accounting practice 会计实务 accounting principle 会计原则 Accounting Principle Board 会计原则委员会 accounting procedures 会计程序 accounting profession 会计职业 ,会计专业 accounting rate of return 会计收益率 accounting records 会计记录 ,会计簿籍Accounting Review 《会计评论》 accounting rules 会计规则Accounting Series Release 《会计公告文件》 accounting service 会计服务 accounting software 会计软件 accounting standard 会计标准 ,会计准则 accounting standardization 会计标准化 Accounting Standards Board 会计准则委员会（英） Accounting Standards Committee 会计准则委员会（英） accounting system ①会计制度②会计系统accounting technique 会计技术 accounting theory 会计理论accounting transaction 会计业务 ,会计账务 Accounting Trend and Techniques 《会计趋势和会计技术》 accounting unit 会计单位 accounting valuation 会计计价 accounting year 会计年度 accounts 会计账簿 ,会计报表 account sales 承销清单 ,承销报告单 accounts payable 应付账款 accounts receivable 应收账款 accounts receivable aging schedule 应收账款账龄分析表 accounts receivable assigned 已转让应收账款 accounts receivable collection period 应收账款收款期 accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资 , 应收账款融资 accounts receivable management 应收账款管理 accounts receivable turnover 应收账款周转率 ,应收账款周转次数accretion 增殖 accrual basis accounting 应计制会计 ,权责发生制会计 accrued asset 应计资产 accrued expense 应计费用 accrued liability 应计负债 accrued revenue 应计收入accumulated depreciation 累计折旧 accumulated dividend 累计股利 accumulated earnings tax 累积盈余税 ,累积收益税accumulation 累积 ,累计 acid test ratio 酸性试验比率acquired company 被盘购公司 ,被兼并公司 acquisition 购置 ,盘购 acquisition accounting 盘购会计acquisition cost 购置成本 acquisition decision 购置决策acquisition excess 盘购超支 acquisition surplus 盘购盈余across-the-board 全面调整 ACT 预交公司税 act 法案 ,法规action 起诉 ,诉讼 active account 活动账户 active assets 活动资产 activity 业务活动 ,作业 activity account 作业账户 activity accounting 作业会计 activity ratio 业务活动比率 activity variance 业务活动量差异 act of bankruptcy 破产法 act of company 公司法 act of God 天灾 ,不可抗力actual capital 实际资本 actual value 实际价值 actual wage 实际工资 added value 增值 added value statement 增值表 added value tax 增值税 addition 增置 ,扩建additional depreciation 附加折旧 ,补提折旧 additional paid-in capital 附加实缴资本 additional tax 附加税adequate disclosure 充分披露 adjunct account 附加账户adjustable-rate bond 可调整利率债券 adjusted gross income 调整后收益总额 ,调整后所得总额 adjusted trial balance 调整后试算表 adjusting entry 调整分录 adjustment 调整 adjustment account 调整账户 adjustment bond 调整债券 administrative accounting 行政管理会计 administrative budget 行政管理预算 administrative expense 行政管理费用ADR 资产折旧年限幅度 ad valorem tax 从价税 advance 预付款 ,垫付款 advance corporation tax 预交公司税advances from customers 预收客户款 advance to suppliers 预付货款 adventure 投机经营 ,短期经营 adverse opinion 反面意见 ,否定意见 adverse variance 不利差异 ,逆差advisory services 咨询服务 affiliated company 联营公司 affiliation 联营 after closing trial balance 结账后试算表 after cost 售后成本 after date 出票后兑付 after sight 见票后兑付 after-tax 税后 AGA 政府会计师联合会 age 寿命 ,账龄 ,资产使用年限age allowance 年龄减免 age analysis 账龄分析 agency 代理 , 代理关系 agency commission 代理佣金 agency fund 代管基金 agenda 议事日程 ,备忘录 agent 代理商 ,代理人 aggregate balance sheet 合并资产负债表 aggregate income statement 合并损益表AGI 调整后收益总额 ,调整后所得总额 aging of accounts receivable 应收账款账龄分析aging schedule 账龄表 agio 贴水 ,折价 agiotage 汇兑业务 ,兑换业务 AGM 年度股东大会agreement 协议 agreement of partnership 合伙协议 AICPA 美国注册公共会计师协会 AIS 会计信息系统 all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念 allocation 分摊 ,分配 allocation criteria 分配标准allotment①分配，拨付②分配数，拨付数 allowance ①备抵②折让③津贴 allowance for bad debts 呆账备抵 allowance for depreciation 折旧备抵账户 allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表 alpha risk 阿尔法风险 ,第一种审计风险 altered check 涂改支票 alternative accounting methods 可选择性会计方法 alternative proposals 替代方案 ,备选方案 amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单 ,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会 ,美国注册公共会计师协会American option 美式期权 American Stock Exchange 美国股票交易所 amortization ①摊销②摊还 amortized cost 摊余成本 amount 金额 ,合计 amount differ 金额不符 amount due 到期金额 amount of 1 dollar 1 元的本利和 analysis 分析 analyst 分析师analytical review 分析性检查 annual audit 年度审计 annual closing 年度结账 annual general meeting 年度股东大会 annualize 按年折算 annualized net present value 折算年度净现值 annual report 年度报告 annuity 年金 annuity due 期初年金 annuity in advance 预付年金 annuity in arrears 迟付年金 annuity method of depreciation 年金折旧法 antedate 填早日期 anticipation 预计 ,预列 anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资 anti-profiteering tax 反暴利税 anti-tax avoidance 反避税 anti-trust legislation 反拖拉斯立法 A/P 应付账款 APB 会计原则委员会APB Opinion 《会计原则委员会意见书》 Application 申请 ,申请书 applied overhead 已分配间接费用 appraisal 估价appraisal capital 评估资本 appraisal surplus 估价盈余 appraiser 估价员 ,估价师appreciation 增值 appropriated retained earnings 已拨定留存收益 ,已指定用途留存收益 appropriation 拨款 ,指拨经费appropriation account ①拨款账户②留存收益分配账户 appropriation budget 拨款预算approval 核定 ,审批 approved account 核定账户 approved bond 核定债券A/R 应收账款 arbitrage 套利 , 套汇 arbitrage transaction 套利业务 ,套汇业务arbitration 仲裁 ,公断 arithmetical error 算术误差 arm,s-length price 正常价格 ,公正价格 arm,s-length transaction 一臂之隔交易 ,正常交易 ARR 会计收益率arrears①拖欠,欠款②迟付 arrestment 财产扣押Authur Anderson & Co. 约瑟 ?安德森会计师事务所 ,安达信会计师事务所 article 文件条文 ,合同条款 articles of incorporation 公司章程 articles of partnership 合伙契约articulate 环接 articulated concept 环接观念 artificial intelligence 人工智能ASB 审计准则委员会 ASE 美国股票交易所 Asian Development Bank 亚洲开发银行 Asian dollar 亚洲美元 asking price 索价 ,卖方报价 assessed value 估定价值 assessment①估定,查定②特别税捐，特别摊派税捐 asset 资产 asset cover 资产担保 ,资产保证 asset depreciation range 资产折旧年限幅度 asset-liability view 资产—负债观念 asset quality 资产质量asset retirement 资产退役 ,资产报废 asset revaluation 资产重估价 asset stripping 资产剥离 ,资产拆卖 asset structure 资产结构asset turnover 资产周转率 asset valuation 资产计价 assignment of accounts receivable 应收账款转让 associated company 联属公司 ,附属公司 Association of Government Accounting 政府会计师协会 assumed liability 承担债务 , 承付债务 AT 税后at cost 按成本 at par 按票面额 ,平价 at sight 见票兑付 ,即期兑付 attached account 被查封账户 attachment 扣押 ,查封 attest 证明 ,验证 attestation 证明书 ,鉴定书audit 审核 ,审计 auditability 可审核性 audit committee 审计委员会 audit coverage 审计范围 audited financial statement 审定财务报表 ,审定会计报表 audit evidence 审计证据 ,审计凭证 Audit Guides 《审计指南》 auditing ①审计②审计学 auditing procedure 审计程序 auditing process 审计过程 auditing standard 审计标准 ,审计准则Auditing Standards Board 审计准则委员会 Auditor 审计员 ,审计师 auditor general 审计主任 ,总审计 auditor,s legal liability 审计师法律责任 auditor,s opinion 审计师意见书 auditor,s report 审计师报告 ,查账报告 audit program 审计工作计划 audit report 审计报告 audit risk 审计风险 audit sampling 审计抽样 audit software 审计软件 audit test 审计抽查 audit trail 审计脉络 ,审计线索 audit working paper 审计工作底稿authorized capital stock 核定股本 ,法定股本 automated clearing house 自动票据交换所 automated teller machine 自动取款机 automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货 average balance 平均余额 average collection period 平均收款期 average cost 平均成本 average-cost method 平均成本法 average inventory 平均存货 ,平均库存 average life 平均寿命 ,平均使用年限 average payment period (of accounts payable) 应付账款平均付款期 average rate of return 平均收益率 averages 股票价格平均指数 avoidable cost 可避免成本back charge 欠费费用 back date 倒填日期 ,填早日期 backed bill 背书票据 back-end load 后期负担 backer ①票据担保人②财务支持人 backlog depreciation 欠提折旧 back order 欠交订货 back pay 欠付工资 back tax 欠交税款 back-to-back credit 对开信用证back-to-back loan 对销贷款 back wardation 倒价 backward integration 逆向合并 bad check 空头支票 bad debt 呆账 ,呆账账户 bad debt account 呆账账户 bad debt expense 呆账费用 bad debt ratio 呆账比率 bad debt recovery 呆账收回 bailment 寄销 ,寄托bailout 抽资 bailout period 投资返还期 balance ①余额②平衡 balance budget 平衡预算 balance due 结欠余额 balance fund 平衡基金 balance of account 账户余额 balance of payment 国际收支差额 balance of retained earnings 留存收益余额 balance sheet 资产负债表 balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析 balance sheet audit 资产负债表审计 balance sheet date 结账日期 balance sheet ratio 资产负债表比率 balance sheet total 资产负债表总额 balloon payment 漂浮式付款 bank 银行 bank(er,s) acceptance 银行承兑 , 银行承兑汇票 bank balance 银行存款余额 bankbook 存折 bank charge 银行手续费 bank checking account 银行支票账户 ,银行活期存款账户 bank confirmation 银行证明信函bank credit 银行信用 ,银行信贷 bank custody 银行保险库 bank draft 银行汇票 banker ①银行家②银行 bank failure 银行倒闭 bank loan 银行贷款 bank overdraft 银行透支bank reconciliation statement 银行对账单 ,银行存款调节表 bank reference 银行征信信函 bank run 银行挤兑 bankruptcy 破产 bankruptcy act 破产法 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978 年破产改革法 bank transfer 银行汇兑业务 ,银行转账业务bargain①合同，谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权 bargain renewed option 承租人优先续租权bargain sale 廉价销售 barometers 经济晴雨表，经济指标 barometers stock 晴雨表股票barter 以货易货 barter transaction 易货业务 base 基数 base period 基期 base price 基价 base rate 基础利率 base stock 基础存量BASIC 基础语言 basic earnings per share 每股基础收益 basis 基准 basis of accounting 会计基准 ,会计方法 basis of taxation 计税基准 basis point 基点 basket purchase 整套采购 ,总价采购 batch costing 分批成本计算法 batch processing 分批处理 ,分批数据处理 B/D 过次页 B/E 汇票 BE analysis 损益分界分析 , 保本分析 bear①承担，负担②卖空者，空头 bearer 持票人 bearer bond 不记名债券 bearer draft 不记名汇票 bear interest 附息，负担利息 bear market 熊市，下跌行情 bear squeeze 榨空头beating the market 战胜股市 before-separation cost 分离前成本 before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言，初学者通用符号指令语言beginning balance 期初余额 beginning inventory 期初存货 bellwether security 领头证券，龙头证券 below par 低于票面价值 below the line 线下项目 beneficial interest 受益人权益 beneficial owner 受益权人 beneficiary 受益人，受款人，受赔人 benefit ①效益，利益②福利金，津贴 benefit-cost analysis 效益成本分析 benefit-cost ratio 效益成本比率 benefit fund 福利基金 benefit in kind 实物福利 benefit system 职工福利制度 best-efforts agreement 证券尽力推销协议 beta coefficient 贝塔系数 beta risk 贝塔风险，第二种类型误差 betterment 改造投资，改造工程投资B/F 余额承前 Bias 偏差，偏向性 bid ①买价②投标bid bond 投标保证金 bid price①买方出价，买价②投标价格 big bath 巨额冲销Big Board 大证券交易所 Big Five 五大会计师事务所 bill ①汇票，票据②通知单，清单③账单，发货票 billing 开发票，开账单 billing clerk 开票员 bill of entry 报关单bill of exchange 汇票 bill of lading 提货单，提单 bill of materials 用料单 bill of sales 销货清单，卖据 bills payable 应付票据 bills receivable 应收票据B/L 提货单 black market 黑市 black money 黑钱 blank bill of lading 不记名提货单blank check 空白支票 blank endorsement 不记名背书 blanket mortgage 总括抵押blanket order 总括订货单 blanket price 总括价格 blind entry 失实分录，未加说明的分录 blind purchase 盲目采购 blue-chip 蓝筹码股票，热门股票 blue-sky laws 蓝天法，股票发行控制法 board chairman 董事长 board minutes 董事会会议记录 board of directors 董事会 board of trade 同业公会，商会 bond ①债券②保证书，保证金③忠诚保证 bond conversion 债券兑换 bond discount 债券折价 bonded goods 保税货物 bonded warehouse 保税仓库 bond financing 债券筹资 bondholder 债券持有人 bond indenture 债券信托契约，债券契约 bonding company 忠诚担保公司 bond issue cost 债券发行成本bond premium 债券溢价 bond rating 评定债券等级bonds outstanding 流通在外债券 ,未偿付债券 bonds payable 应付公司债券 bond yield 债券收益率 bonus 奖金 ,红利 bonus issue 发行红利股 book ①账簿②账面的③记账 book audit 账簿审计 book balance 账面余额 book inventory 账面存货 , 账面盘存 bookkeeper 簿记员 ,记账员bookkeeping①簿记，记账②簿记学 book of final entry 终结分录账簿 book of orginal entry 原始分录账簿 book profit 账面利润，账面盈利 book rate of return 账面收益率books of accounts 账簿 book value 账面价值 book value per share 每股账面价值 boot 补价 borrowing 借贷，借款 borrowing power 借款能力 bottom line 损益表底线，最终财务成果 B/R 应收票据 branch 分支机构，分店 branch accounting 分支机构会计，分店会计 branch current account 分支机构往来账户，分店往来账户 branch ledger 分支机构分类账 brand name 牌号名称，商标名称 breach of contract 违约，违反合同 breach of trust 违反信托 breakdown 分解，按细目分类 break-even analysis 损益分界分析，损益平衡分析 break-even chart 损益分界图表，损益平衡图表 break-even point 损益分界点，损益平衡点 break-up value 拆卖价值 bribes and kickbacks 贿赂和回扣 bridging loan 过渡性贷款British Accounting Association 英国会计学会 broker 经纪人 brokerage 经纪人佣金brought down 入次页，过次页 brought forward 承前页 budget 预算 budgetary control 预算控制budget decision 预算决策 bugeting 预算编制 budget management 预算管理 budget variance 预算差异 buffer stock 保险库存 ,缓冲存货 bull ①买空②买空者 ,多头bullion 金银块 ,金银条 bull market 牛市 , 涨市 burden 间接费用 burden rate 间接费用率 business①商业，工商业②企业③经营，营业 business accounting 企业会计business barometer 工商业指标 business combination 企业合并 business cycle 商业周期，商业循环 business environment 企业环境 business failure 经营失败 business income 企业收益，营业收益 business risk 经营风险，营业风险 business segment 企业分部 business transaction 企业交易，营业业务 business trust 企业经营信托 buy and hold decision 购入和持存决策 buyer，s credit 买方信贷 buying expense 进货费用buyout 收购股权，收购控制股权 buy over 收买，贿赂 bylaws 公司章程细则 by-product 副产品CA 特许会计师 cable transfer 电汇 calculation 计算 calculator 计算器 calendar year 日历年度 call ①期前偿还，期前兑回②催交股款③买方期权 callable bond 可提前兑回债券 callable preferred stock 可提前兑回优先股 call loan 活期拆放贷款 call option 股票购买期权 call premium 提前兑回溢价 call price 提前兑回价格 call provision 提前兑回条款 cancelable lease 可取消租约。
(财务会计)中国会计科目中英文对照(最全版)
中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券 short-term investments - government bonds1124 短期投资-受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债 short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款-关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款-外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款- 关系人 other receivables - related parties1188 其它应收款- 其它 other receivables - other1189 备抵呆帐- 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货 merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支advances to employees1286 存出保证金 refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investme nts14~ 15 固定资产property , plant, and equipment141 土地land1411 土地 land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物 land improvements1428 土地改良物-重估增值 land improvements - revaluation increments1429 累积折旧-土地改良物 accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值 buildings -revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具 machinery1448 机(器)具-重估增值 machinery - revaluation increments1449 累积折旧-机(器)具 accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产 accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increment s1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equip ment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源 accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权 trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权 franchise174 著作权copyright1741 著作权 copyright175 计算机软件computer software1751 计算机软件 computer software cost176 商誉goodwill1761 商誉 goodwill177 开办费organization costs1771 开办费 organization costs178 其它无形资产other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- rel ated parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term not es, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产 assets leased to others1858 出租资产-重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金 refundable deposits188 杂项资产miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产-其它 miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款bank loan2114 短期借款-业主 short-term borrowings - owners2115 短期借款-员工 short-term borrowings - employees2117 短期借款-关系人 short-term borrowings- related parties2118 短期借款-其它 short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据 notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款accounts pay able2141 应付帐款 accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税 income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币 forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities - other2185 应付设备款 Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 资本（或股本） capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入 sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐taxes5168 折旧 depreciation expense5169 各项耗竭及摊提var ious amortization5172 伙食费meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制ervice costs561 劳务成本 service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提var ious amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提var ious amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧depreciation expense6369 各项耗竭及摊提var ious amortization6372 伙食费 meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method 7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用 interest expense7511 利息费用interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market 753 兑换损失 foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment 912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles 94 少数股权净利minority interest income941 少数股权净利 minority interest income9411 少数股权净利minority interest income。
财务会计专业名词中英文对照
财务会计专业名词中英文对照AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本。
(财务会计)会计术语中英文对照
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）
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）
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）
复式记账凭证（mvltiple account titles voucher）
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报告日（与质量控制相关）Date of report (in relation to quality control)财务报表批准日 Date of the approval of the financial statements审计报告日Date of the auditor’s report财务报表日 Date of the financial statements设计、执行和维护适当的控制 Design, implement and maintain adequate controls (over)检查风险 Detection risk可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况 Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事项 Exception存在 Existence有经验的注册会计师 Experienced auditor专长 Expertise信赖程度 Extent of reliance函证 External confirmation事实错报、判断错报和推断错报 Factual misstatements, judgemental misstatements and projected misstatements财务报表 Financial statements舞弊 Fraud舞弊风险因素 Fraud risk factors虚假财务报告 Fraudulent financial reporting对财务报表使用者理解财务报表至关重要 F undamental to users’ understanding of the financial statements治理 Governance集团 Group集团项目合伙人 Group engagement partner集团层面控制 Group-wide controls历史财务信息 Historical financial information识别、评估和应对重大错报风险 Identify, assess and respond to risk of material misstatement无法获取充分、适当的审计证据 Inability to obtain sufficient appropriate audit evidence后任注册会计师 Incoming auditor不一致 Inconsistency独立性 Independence与财务报告相关的信息系统 Information system relevant to financial reporting审计的固有限制 Inherent limitation of audit固有风险 Inherent risk首次审计业务 Initial audit engagement生成、记录、处理和报告交易 Initiate, record, process and report transactions询问 Inquiry检查 Inspection中期财务信息或报表 Interim financial information or statements内部审计师 Internal auditors内部控制 Internal control内部控制缺陷 Internal control deficiency国际财务报告准则 International Financial Reporting Standards调查 Investigate财务报表报出日 Issuance date of the financial statements信息技术应用控制 IT application controls信息技术环境 IT environment会计分录和其他调整 Journal entries and other adjustments会计分录 Journal entry/entries严重程度 Level of significance上市公司实体 Listed entity管理层 Management管理层偏向 Management bias管理层凌驾于控制之上 Management override of controls管理当局声明书 Management representation letter管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities管理层的专家Management’s expert重大类别的交易、账户余额和披露 Material classes of transactions, account balances and disclosure重大不确定性 Material uncertainty财务报表整体的重要性 Materiality for the financial statements as a whole侵占资产 Misappropriation of assets错报 Misstatement对事实的错报 Misstatement of fact非标准审计报告 Modified audit report非无保留意见 Modified opinion监控 Monitoring对控制的监督 Monitoring of controls审计程序的性质、时间安排和范围 Nature, timing and extent of audit procedures消极式函证 Negative confirmation网络事务所 Network firm违反法律法规 Non-compliance未回函 Non-response非抽样风险 Non-sampling risk观察 Observation发生 Occurrence期初余额 Opening balances内部控制的运行有效性 Operating effectiveness of internal control其他信息 Other information其他事项段 Other matter paragraph会计估计的结果 Outcome of an accounting estimate超出正常经营过程 Outside the normal course of business总体审计方案 Overall audit approach总体审计策略 Overall audit strategy总体结论 Overall conclusion总体应对措施 Overall responses合伙人 Partner实际执行的重要性 Performance materiality人员 Personnel广泛性 Pervasive计划活动 Planning activities总体 Population/Overall积极式函证 Positive confirmation执业人员 Practitioner前任注册会计师 Predecessor auditor初步业务活动 Preliminary engagement activities与管理层和治理层（如适用）责任相关的执行审计工作的前提 Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted编制和列报财务报表 Prepare and present the financial statements列报与披露 Presentation and disclosure收入确认存在舞弊风险的假定 Presumed fraud risks in revenue recognition防止或发现并纠正重大错报 Prevent or detect and correct material misstatement专业胜任能力 Professional competence职业判断 Professional judgment职业怀疑态度 Professional skepticism业务执行 Provision of service/Delivery of service通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定 Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements具有适当资格的外部人员 Qualified external person保留意见 Qualified opinion量化财务影响 Quantification of the financial impacts合理保证（针对审计业务和质量控制） Reasonable assurance (in the context of audit engagements, and in quality control)合理性测试 Reasonableness test重新计算 Re-calculation连续审计业务 Recurring audit engagements将认定层次的审计风险降至可接受的低水平 Reduce audit risk at the assertion level to an acceptably low level关联方 Related parties具有支配性影响的关联方 Related parties with dominant influence管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易 Related party relationships or transactions that management has not identified or disclosed to the auditor按照等同于公平交易中通行的条款执行的关联方交易 Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction（审计证据的）相关性和可靠性 Relevance and reliability (of audit evidence)相关职业道德要求 Relevant ethical requirements剩余期间 Remaining period重新执行 Re-performance管理层施加的限制 Restrictions imposed by management复核(与质量控制相关) Review (in relation to quality control)权利与义务 Rights and obligations风险评估程序 Risk assessment procedures重大错报风险 Risk of material misstatement财务报表层次和认定层次的重大错报风险 Risk of material misstatement at financial statement level and at assertion level样本量 Sample size抽样 Sampling抽样风险 Sampling risk抽样单元 Sampling unit选择和运用会计政策 Selection and application of accounting policies选取测试项目 Selection of items for testing重要组成部分 Significant component值得关注的内部控制缺陷 Significant deficiencies in internal control重大事项 Significant matters特别风险 Significant risk重大非常规交易 Significant unusual transactions特定的审计程序 Specified audit procedures员工 Staff统计抽样 Statistical sampling存货盘点 Stocktake分层 Stratification期后事项 Subsequent events实质性分析程序 Substantive analytical procedures实质性程序 Substantive procedure（审计证据的）充分性 Sufficiency (of audit evidence)补充信息 Supplementary information测试 Test控制测试 Test of controls细节测试 Test of details特定类别的交易、账户余额或披露的一个或多个重要性水平 The materiality level or levels for particular classes of transactions, account balances or disclosures治理层 Those charged with governance错报的临界值 Threshold for misstatements可容忍错报 Tolerable misstatement可容忍偏差率 Tolerable rate of deviation趋势分析法、比率分析法、合理性测试法和回归分析法 Trend analysis, ratio analysis, reasonableness test, and regression analysis不确定性 Uncertainty未更正错报 Uncorrected misstatements标准审计报告 Unmodified audit report无保留意见 Unqualified opinion计价与分摊 Valuation and allocation/amortization穿行测试 Walk-through test解除业务约定 Withdraw from the engagement书面声明 Written representation职业道德可接受的水平 Acceptable level广告 Advertising过度推介 Advocacy承担管理层职责 Assume management responsibilities鉴证客户 Assurance client鉴证业务 Assurance engagement鉴证业务项目组 Assurance team审计客户 Audit client审计业务 Audit engagement审计项目组 Audit team近亲属 Close family密切私人关系 Close personal relationship保密 Confidentiality利益冲突 Conflicts of interest或有收费 Contingent fee冷却期 Cooling off period现任会计师 Current accountant/auditor直接经济利益 Direct financial interest董事或高级管理人员 Director or senior officer/senior management应有的关注 Due care消除或降低不利影响 Eliminate or reduce threats项目合伙人 Engagement partner项目质量控制复核 Engagement quality control review项目组 Engagement team外部专家 External expert密切关系 Familiarity经济利益 Financial interests历史财务信息 Historical financial information直系亲属/ 主要近亲属 Immediate family独立性 Independence从实质上和形式上保持独立性 Independence of mind, Independence in appearance 间接经济利益 Indirect financial interest诚信 Integrity外在压力 Intimidation/Pressure关键审计合伙人 Key audit partner上市实体 Listed entity长期存在业务关系 Long association (with an audit client)严重虚假或误导性的陈述 Materially false or misleading statement非鉴证服务 Non-assurance services客观和公正性 Objectivity专业服务 Professional services拟接受的客户 Prospective client公众利益实体 Public interest entity关联实体 Related entity审阅客户 Review client审阅业务 Review engagement审阅项目组 Review team轮换 Rotation防范措施 Safeguards自身利益 Self-interest自我评价 Self-review重要且密切的商业关系 Significant and close business relationship 特殊目的财务报表 Special purpose financial statements鉴证业务的对象 Subject matter of assurance engagement不利影响、威胁 Threats税法兼营 Also engaged in应计税款 Accrued tax从价税 Ad valorem tax加计扣除 Additional deduction附加税 Additional tax/Surcharge所得额调整 Adjustment of income税后所得 After-tax income准予扣除数 Allowable deductions税收可抵免额 Allowable tax credit从量定额 Amount based on quantity增值额 Amount of appreciation/Value added销售额 Amount of sales抵免税额 Amount of tax credit应纳税所得额 Amount of taxable income扣除项目金额 Amount of the deductions适用税额 Applicable tax amount适用税率 Applicable tax rates计税成本 Assessable cost核定所得额 Assessable income平均成本利润率 Average cost-plus margin rate平均销售价格 Average sales price营业税 Business tax偶然所得 Casual income所得项目 Category of income组成计税价格 Composite taxable price本纳税年度 Current tax year所得税申报 Declaration of income tax扣除项目 Deductible items免税项目扣除 Deduction of the tax exemption item 契税 Deed tax视同销售 Deemed sales/sales equivalent免除纳税义务 Discharge of tax obligation应税商品 Dutiable goods纳税义务 Duty of tax payment权益性投资收益 Earning from equity investments 雇员福利，职工福利 Employee benefit企业所得税 Enterprise income tax国外所得收入 Foreign earned income一般纳税人 General taxpayer特许权使用费所得 Income from franchise royalty利息、股息、红利所得 Income from interests, dividends and bonuses 劳务所得 Income from labor service财产租赁所得 Income from leasing of property生产经营所得 Income from production and business operation转让财产所得 Income from property transfer工资薪金所得 Income from wages, salaries财产转让收入 Income from property transfer所得税抵免 Income tax credit申报缴纳所得税 Income tax declaration应纳所得税 Income tax payable接受捐赠所得 Income from donation个人所得税 Individual income tax增值税进项税额 Input value added tax非正常损失 Irregular loss滞纳金 Late fee清算所得税 Liquidation income tax最低应纳税所得额 Minimum taxable income增值税起征点 Minimum threshold of value-added Tax混合销售行为 Mixed sales activities所得税前净所得 Net income before income tax税后净利润 Net profit after tax非货币资产 Non-monetary asset不征税收入 Non-taxable income不计入征税范围 Not included in the scope of taxable activities财产原值 Original value of the property/ Cost of property当期销项税额 Output tax for the period增值税销项税额 Output value added tax滞纳税款/欠税 Overdue tax应补缴税款 Payment of tax in arrears累进税率 Progressive tax rate比例税率 Proportional tax rate公益性捐赠 Public welfare donations房产税 Real estate tax居民纳税人 Resident taxpayer资源税 Resource tax含税销售额 Sales amount including tax所得税征收范围 Scope of income tax/Subject to income tax 小规模纳税人 Small-scale taxpayer源泉扣缴 Source withholding纳税特别扣除项目 Special deductible items特殊性税务处理 Special tax treatment印花税 Stamp tax应征税额 Tax accrued税额 Tax amounts税基/计税依据 Tax base税种 Tax category消费税税率 Tax computation税收抵免 Tax credit抵免限额 Tax credit quota纳税期限 Tax deadline税前可扣除项目 Tax deductible items税收减免 Tax deduction or exemption计税差异 Tax differences到期应纳税款 Tax due漏税/逃税 Tax evasion免税 Tax exemption纳税申报 Tax filing本期税额 Tax for the period/year已纳税额 Tax paid应纳税额 Tax payable纳税期限 Tax payment deadline税率 Tax rate减税 Tax reduction退税 Tax refund税收附加 Tax surcharge起征点 Tax threshold计税价格 Tax value/Taxable price减免税额 Tax amount deducted应税所得 Taxable income应税项目 Taxable item纳税期间 Taxable period对股息征税 Taxation of dividends免税收入 Tax-exempt income免税税目 Tax-exempt item免税利润 Tax-exempt profit含税价格 Tax-included price纳税人 Taxpayer土地使用税 Urban land-use tax增值税 Value added tax(VAT)土地增值税 Value-added tax on land/Land appreciation tax 增值税减免 VAT exemption or reduction车船税 Vehicle and vessel tax车辆购置税 Vehicle purchase tax扣缴义务人 Withholding agent代扣代缴税款 Withholding and remitting tax预提所得税 Withholding income tax零税率 Zero tax rate财务成本管理应收账款周转次数 Accounts receivable turnover应收账款周转天数 Accounts receivable turnover days取得成本 Acquisition cost实际增长率 Actual growth rate实际利率 Actual interest rate配股后每股价格 After-allotment price per share配股权价值 Allotment option value配股价格 Allotment price预付年金（即付年金、期初年金） Annuity due会计报酬率法 Accounting rate of return(ARR)平均交货时间 Average delivery time贝塔（β）系数 Beta coefficient债券评级 Bond rating债券估价 Bond valuation每股净资产 Book value per share(BPS)盈亏临界点 Break-even point保险储备（安全存量） Buffer inventory资本支出 Capital expenditure持有成本 Carrying cost现金预算 Cash budget现金股利 Cash dividend现金流量利息保障倍数 Cash flow interest coverage ratio经营活动现金流量 Cash flows from operational activities 混合租赁 Combination lease佣金 Commission普通股 Common stock补偿性余额 Compensating balance复利 Compound interest全面预算 Comprehensive budget企业价值评估 Corporate valuation成本性态 Cost behavior成本中心 Cost centre成本的归集和分配 Cost collection and allocation资本成本 Cost of capital税后债务成本 Cost of debt after tax成本差异 Cost variance平息债券 Coupon bond债券票面利率 Coupon interest rate流动资产周转次数 Current assets turnover流动资产周转天数 Current assets turnover days流动比率 Current ratio本期收入乘数 Current sales multiplier债务市场 Debt market/Bond market资产负债率 Debt-to-asset ratio产权比率 Debt-to-equity ratio股利宣告日 Declaration date财务杠杆系数 Degree of financial leverage(DFL)直接租赁Direct leasing折现率 Discount rate纯贴现债券（零息债券） Discounted bond (Zero coupon bond)股利支付率 Dividend payout ratio经营杠杆系数 Degree of operating leverage(DOL)股价下行乘数 Downstream price multiplier总杠杆系数 Degree of total leverage (DTL)息前税前利润 Earnings before interests and taxes(EBIT)经济订货量 Economic order quantity(EOQ)每股盈余稀释 EPS dilution每股盈余无差别点法 EPS indifferent point method(EBIT-EPS break even analysis) 每股盈余最大化 EPS maximization每股盈余 Earnings per share(EPS)权益乘数 Equity multiplier股权价值 Equity value经济增加值 Economic value added(EVA)除息日 Ex-dividend date执行价格 Exercise price/Strike price外部融资销售增长比 External financing needed to sales growth ratio融资租赁 Financial lease/Capital lease财务估价 Financial valuation完工产品 Finished goods固定预算 Fixed budget弹性预算 Flexible budget浮动利率 Floating interest rate浮动优惠利率 Floating prime interest rate债务现金流量 Free cash flows of creditors股权现金流量 Free cash flows of equity实体现金流量 Free cash flows of firm复利终值系数 FV interest factor预付年金终值系数 FV interest factor of annuity due 终值 Future value(FV)管理费用 General and administrative expense持续经营价值 Going concern value毛租赁 Gross lease营业现金毛流量 Gross operating cash flows套期保值原理 Hedging principle间接成本 Indirect cost通货膨胀率 Inflation rate利息保障倍数 Interest coverage ratio税后利息率 Interest rate after tax内含增长率 Internal growth rate内部转移价格 Internal transfer price内在市销率 Intrinsic sales multiplier内在价值 Intrinsic value存货周转次数 Inventory turnover存货周转天数 Inventory turnover days投资中心 Investment center内含报酬率法 Internal rate of return(IRR)非相关成本 Irrelevant cost发行价格 Issuance price租赁期Lease term租赁资产 Leasehold property承租人 Lessee出租人 Lessor杠杆贡献率 Leverage contributing ratio杠杆租赁 Leverage lease清算价值 Liquidation value短期偿债能力比率 Liquidity ratios长期债券 Long-term bond制造费用预算Manufacturing overhead budget边际贡献率 Marginal contribution ratio市场组合 Market portfolio市场价格 Market price市价稀释 Market price dilution市场风险溢价 Market risk premium债券到期日 Maturity date市场增加值 Market value added(MAV)最大最小法 Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization of shareholders’ wealth 混合成本 Mixed cost互斥项目 Mutually exclusive projects/events流通债券 Negotiable bond净财务杠杆 Net financial leverage净租赁 Net lease营业现金净流量 Net operating cash flows销售净利率 Net profit margin净现值法 NPV method净现值 Net present value(NPV)经营租赁 Operating lease经营杠杆 Operating leverage机会成本 Opportunity cost期权价值 Option value订货提前期 Order lead time订货成本 Ordering cost普通年金（后付年金） Ordinary annuity债券面值 Par value/Face value回收期法 Payback period method股利支付日 Payment date经营资产销售百分比 Percentage of operating assets to sales经营负债销售百分比 Percentage of operating liabilities to sales 销售百分比法 Percentage-of-sales method期间成本 Period cost定期预算 Periodic budget永久债券 Perpetual bond永续年金 Perpetuity优先股 Preferred stock现值指数 Present value index产品成本预算 Product cost budget生产预算 Production budget生产成本 Production cost制造费用 Production overhead利润中心 Profit center利润最大化 Profit maximization项目特有风险 Project-specific risk公开增发 Public offering复利现值系数 PV interest factor预付年金现值系数 PV interest factor of annuity due现值 Present value(PV)速动比率 Quick ratio股权登记日 Record date共同年限法 Replacement chain (common life) approach 必要报酬率 Required rate of return剩余股利政策 Residual dividend policy剩余权益收益 Residual equity income剩余净金融支出 Residual net financial expenditure 剩余经营收益 Residual operating income责任中心 Responsibility center利润留存率 Retention ratio权益净利率 Return on equity投资报酬率 Return on investment收入中心 Revenue center无风险利率 Risk-free interest rate无风险报酬率 Risk-free rate of return安全边际率 Safety margin ratio销售预算 Sales budget销售费用 Sales expense销售预测 Sales forecast销售增长率 Sales growth rate代销 Sales on commission销售数量 Sales volume股东权益增长率Shareholders’ equity growth rati o 短缺成本 Shortage cost证券市场线 Security market line(SML)标准成本 Standard cost股票股利 Stock dividend股价最大化 Stock price maximization股票回购 Stock repurchase股票分割 Stock split储存成本 Storage cost沉没成本 Sunk cost可持续增长率 Sustainable growth rate系统风险（市场风险、不可分散风险） Systematic risk (Marketrisk/Non-diversifiable risk)目标资本结构 Target capital structure时间溢价 Time premium货币的时间价值 Time value of money固定成本总额 Total fixed cost标的资产 Underlying assets包销 Underwrite单位销售价格 Unit sales price单位变动成本 Unit variable costs股价上行乘数 Upstream price multiplier变动成本率 Variable cost ratio加权平均资本成本 Weighted average cost of capital(WACC)营运资本投资 Working capital investment在产品 Work-in-progress到期收益率法 Yield-to-maturity method(YTM method)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow” position : slow growth - high competitiveness低增长—弱竞争地位的“瘦狗”业务“Dog” position : slow growth - low competitiveness高增长—低竞争地位的“问题”业务“Question mark” position : high growth - low competitiveness高增长—强竞争地位的“明星”业务“Star” position : high growth - high competitiveness放弃战略 Abandon strategy竞争环境分析 Analysis of competitive environment竞争对手分析 Analysis of competitors企业能力分析 Analysis of corporate competencies and capabilities 企业资源分析 Analysis of corporate resources宏观环境分析 Analysis of macro-environment市场需求分析 Analysis of market demand分析型战略 Analytical strategy审计委员会 Audit committee平衡计分卡 Balanced scorecard基准分析 Benchmarking analysis蓝海战略 Blue Ocean strategy波士顿矩阵 Boston matrix业务单位战略（竞争战略） Business (Competitive) strategy经营目标 Business objectives运营风险 Business risk业务单元 Business unit事业部制组织结构 Business unit organization structure战略变革 Change management in strategy内部信息传递 Communication of internal information全面风险管理 Comprehensive risk management收缩战略 Contraction strategy控制活动 Control activities控制环境 Control environment公司治理 Corporate governance总体战略 Corporate strategy成本领先战略 Cost leadership strategy惩治成本 Cost of punishment损失成本 Cost of total loss风险管理成本与效益 Costs and benefits of risk management信用风险 Credit risk文化与绩效 Culture and performance客户细分或市场细分事业部制结构 Customer segmentation/Market segmentation business structure消费动机Customer’s motivation负债和杠杆作用 Debt and gearing扁平型结构 Decentralized structure决策支持系统 Decision support system防御型战略 Defensive strategy制定风险管理策略 Development of risk management strategy发展战略 Development strategy钻石模型 Diamond model差异化战略 Differentiation strategy直接投资 Direct investment多元化并购 Diversified merger and acquisition多种经营战略 Diversified strategy垄断优势理论 Dominance advantage theory每股盈余或市净率 Earnings per share or price to book ratio效率 Efficiency生产要素Elements in production内部控制的要素 Elements of internal control创业型组织结构 Entrepreneurial organization structure自然环境风险 Environment risk股权投资 Equity investment评估成本 Evaluation cost事项识别 Event identification处置成本 Execution cost实地查验 Field inspection财务风险与经营风险的搭配 Financial risk and business risk内部控制的五大要素 Five elements in internal control产业五种竞争力 Five forces in the competitive approach集中化战略 Focus strategy紧缩与集中战略 Focused strategy职能制组织结构 Functional organization structure职能战略 Functional strategy资金活动 Fund-related activities全球化战略 Globalization strategy毛利率与净利润率 Gross profit margin and net profit margin增长型战略 Growth strategy开拓型战略 Growth strategy担保业务 Guarantee businessH型结构(控股企业／控股集团组织结构) H type organization structure (Holding company/Group organization structure)高经营风险与高财务风险搭配 High business risk, high financial risk高经营风险与低财务风险搭配 High business risk, low financial risk高长型结构 High growth structure横向并购 Horizontal merger and acquisition增量预算 Incremental budgeting产品生命周期 Industry life cycle产业风险 Industry risk信息与沟通 Information and communication一体化战略 Integrated strategy后向一体化战略 Integrated strategy - Backward前向一体化战略 Integrated strategy - Forward横向一体化战略 Integrated strategy - Horizontal纵向一体化战略 Integrated strategy - Vertical产业内现有企业的竞争 Intensity of industry rivalry密集型战略 Intensive strategy内部控制 Internal control多国本土化战略 International subsidiaries strategy国际战略 Internationalization strategy资源的不可替代性 Irreplaceable resources合资经营 Joint investment business准时生产系统 Just-in-time system(JIT)杠杆收购 Leveraged buy-out法律风险 Litigation risk长期目标 Long-term objective维持成本 Maintenance cost管理信息系统 Management information system市场开发——现有产品和新市场 Market development - existing product and new market市场渗透——现有产品和现有市场 Market penetration - existing product and existing market重要缺陷 Material deficiency矩阵制组织结构 Matrix organization structure风险度量 Measurement of risk公司战略的现代概念 Modern concept of corporate strategy监督 Monitoring风险管理的监督与改进 Monitoring and improvement of risk managementM型企业组织结构(多部门结构) Multi-divisional organization structure非杠杆收购 Non leveraged buy-out内部控制的目标 Objectives of internal control风险管理的目标 Objectives of risk management现场检查 On-site inspection运行缺陷 Operating deficiency操作风险 Operational risk期权合约 Options contracts组织管理能力 Organization management ability组织资源 Organization resources组织架构 Organization structure业务外包 Outsourcing信息系统外包 Out-sourcing of information system人员导向性 People-driven绩效评估 Performance evaluation资源的持久性 Persistence of the resources ownedPEST分析 PEST analysis政治风险 Political risk供应者、购买者讨价还价的能力 Power of buyers or suppliers预防成本 Prevention cost基本活动（又称主体活动） Primary activities内部控制的原则 Principles of internal control风险管理基本流程 Process of risk management采购业务 Procurement activities产品开发——新产品和现有市场 Product development - new product and existing market产品／品牌事业部制结构 Product/Brand business structure生产流程计划 Production process planning生产运营 Production and operation生产管理能力 Production management ability产能计划 Production plan盈利能力和回报率指标 Profitability and rate of return measurement质量管理 Quality management反应型战略 Reactive strategy相关多元化 Related diversification研究与开发 Research and development研发能力 Research and development ability已动用资本报酬率（投资回报率或净资产回报率） Return of capitalemployed(ROCE)/Return of investment(ROI)/Return of net assets(RONA) 转向战略 Reverse strategy激励和奖励机制 Reward and incentive system风险承担 Risk acceptance风险偏好 Risk appetite风险评估 Risk assessment风险规避 Risk avoidance风险补偿 Risk compensation风险控制 Risk control风险转换 Risk conversion风险转移 Risk transfer角色导向型 Role-driven证券投资 Securities investment重大缺陷 Significant deficiency稳定战略 Stable strategy利益相关者 stakeholders企业战略联盟 Strategic alliances战略分析 Strategic analysis外部环境分析 Strategic analysis – External environment战略业务单位组织结构 Strategic business unit organization structure(SBU）战略控制系统 Strategic control system战略群组 Strategic group战略目标 Strategic objective国际化经营的战略类型 Strategic options for international business 业绩计量 Strategic performance evaluation战略风险 Strategic risk内部环境分析 Strategy analysis - Internal environment发展战略 Strategy development战略实施 Strategy implementation战略管理过程 Strategy management process战略选择 Strategy selection继任计划 Succession planning技术风险 Technology risk潜在进入者的进入威胁 Threat of new entrants替代品的替代威胁 Threat of substitutes跨国战略 Transnational strategy非相关多元化 Unrelated diversification战略失效 Unsuccessful strategy价值链分析 Value chain analysis纵向并购 Vertical merger and acquisition零基预算 Zero-based budgeting经济法承诺 Acceptance收购人 Acquirer要约收购 Acquisition by offer上市公司收购 Acquisition of a listed company资产收购 Acquisition of assets实际出资人 Actual capital contributor实际控制 Actual control实际控制人 Actual controller临时报告 Ad hoc report管理人 Administrator入伙 Admission to a partnership代理/受托人 Agent协议转让 Agree to transfer合同变更 Alter of contract年度报告 Annual report关联交易 Associated transaction公司章程 Association of articles破产财产 Bankrupt property破产债权 Bankruptcy creditor破产费用 Bankruptcy expenses破产法 Bankruptcy Law基准日 Base date大宗交易 Block trading董事会 Board of directors监事会 Board of supervisors民事行为能力 Capacity for civil conducts 董事长 Chairperson of the board民事权利能力 Civil rights集体所有权 Collective ownership公司分立 Company demergers公司法 Company Law股份有限公司 Company limited公司合并 Company mergers经营者集中 Concentration of operators一致行动 Consistent act合同法 Contract Law承揽人/承包人 Contractor委托合同 Contracts for commission承揽合同 Contracts for work控股股东 Controlling shareholders可转换公司债券 Convertible bond协同行为 Coordinated behavior公司债券 Corporate bond信用评级 Credit rating债权人委员会Creditors’ committee债权人会议Creditors’ meeting违约金 Damages for breach of contract债务人财产Debtor’s property破产宣告 Declaration of bankruptcy减资 Decrease of capital故意 Deliberate intention标的物 Delivery of the object定金 Deposits注销登记 Deregistration董事 Directors清偿 Discharge持股权益披露Disclosure of shareholders’ interest 任意公积金 Discretionary reserve fund合同的解除 Dismissal of contract处分权 Disposal right解散 Dissolution新设分立 Division by new establishment赠与 Donation提存 Drawing选举权 Election rights发包人 Employer股权收购 Equities acquisition合同成立 Establishment of a contract核准 Examination and approval免责条款 Exclusion clauses执行董事 Executive directors除名 Expel临时股东大会 Extraordinary general meeting 不可抗力 Force majeure欺诈 Fraud无偿划拨 Free allotment股东大会 General meeting of shareholders普通合伙人 General partners普通合伙企业 General partnership enterprises 政府债券 Government bond重大过失 Gross fault保证人 Guarantor担保 Guaranty担保合同 Guaranty contracts保证期间 Guaranty period不动产 Immovable property/Real estate独立董事 Independent directors间接收购 Indirect takeover首次公开发行 Initial public offering(IPO)内幕交易 Insider trading资不抵债 Insolvency胁迫 Intimidation无效行为 Invalid activities出资义务 Investment obligation非公开发行 Issuance in a non-public manner连带责任保证 Joint and several liability guarantee 共同共有 Joint co-ownership正当理由 Justified reasons土地承包经营权 Land contractual operating rights 租赁物 Leased property法人财产权 Legal person property rights法定代理人 Legal representatives违约责任 Liability for breach of contract诉讼时效 Limitation of action有限责任公司 Limited liability company有限合伙人 Limited partner有限合伙企业 Limited partnership enterprise限定交易 Limited trading清算组 Liquidation committee清算义务人 Liquidation obligor上市公司 Listed company管理层收购 Management buyout强制要约 Mandatory offer操纵市场行为 Market rigging市场份额 Market share重大资产重组 Material assets reorganization吸收合并 Merger by absorption新设合并 Merger by consolidation少数股东权益 Minority shareholder rights垄断行为 Monopolistic practices。