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完整版会计术语中英文对照

本钱会计直接人工本钱差异( direct labor variance )直接材料本钱差异( direct material variance )在产品计价(work-in-process costing )联产品本钱计算(joint products costing )生产本钱汇总程序( accumulation process of production cost )制造费用差异( manufacturing expenses variance )实际本钱与估计本钱( actual cost and estimated cost)工资费用分配(salary costs allocation)本钱曲线(cost curve )农业生产本钱( agriculture production cost)原始本钱和重置本钱 ( original cost and replacement cost)工程施工本钱直接本钱与间接本钱(direct cost and indirect cost)可控本钱(controllable cost)制造费用分配 ( manufacturing expenses allocation )理论本钱与应用本钱t theory cost and practice cost )辅助生产本钱分配 ( auxiliary production cost allocation )期间,费用本钱限制程序( procedure of cost control)本钱记录(cost entry, cost recorder cost agenda)本钱计算分批法(job costing method )本钱计算分步法直接人工本钱差异( direct labor variance )本钱限制方法(cost control method )内河运输本钱生产费用要素( elements of production expenses )历史本钱与未来本钱(historical cost and future cost )可预防本钱与不可预防本钱(avoidable cost and unavoidable cost)本钱计算期(cost period)平均本钱与个另1J本钱( avorage cost and individual cost)跨期摊提费用分配 (inter-period expenses allocation)计戈U本钱(planned cost)数量差异(quantity variance )燃料费用分配(fuel expenses allocation)定额本钱限制制度( norm cost control system )定额治理(management norm )可递延本钱与不可递延本钱(deferrable cost and undeferrable cost)本钱限制标准( standard of cost control)副产品本钱计算(by-product costing )责任本钱(responsibility cost)生产损失核算( production loss accounting )生产本钱(production cost)预计本钱(predicted cost)本钱结构(cost structure)房地产开发本钱主要本钱与力□工本钱(prime costs and processing costs) 决策本钱(cost of decision making )本钱计算品种法 ( category costing method)在产品本钱( work-in-process cost)工厂本钱(factory cost)本钱考核(cost assess )制造费用(manufactruing expenses )动力费用分配 ( power expenses allocation)趋势分析法t trend analysis approach)本钱计算简单法( simple costing method )责任本钱层次(levels of responsibility cost )比照分析法 (comparative analysis approach)约当产量比例法(equivalent units method )原始记录 (original record )可比产品本钱分析 (general product cost analysis )本钱计算方法(costing method)本钱计算对象 ( costing objective )本钱计算单位(costing unit)本钱方案完成情况分析本钱计戈U治理体系( planned management system of cost ) 本钱方案(cost plan)本钱会计(cost accounting)本钱核算原贝U ( principle of costing )本钱核算程序( cost accounting qrocedures)本钱核算本钱(costing account )本钱核算(costing)本钱归集(cost accumulation)本钱治理(cost management)本钱分析(cost analysis)本钱分配(ocst allocation )本钱分类账(cost ledger)本钱分类(cost classifiction )本钱费用界限本钱调整(cost adjustment )本钱差异(cost variance )本钱报告(costing report)本钱(cost)车间本钱(workshop cost)厂内经济核算制(internal business accounting system)厂内结算价格(internal settlement prices)产品寿命周期本钱(product life cycle cost )产品本钱工程( cost items of product)产品本钱技术经济分析产品本钱计戈U ( the plan of product costs)产品本钱(product cost)初级会计汇总原始凭证 (cumulative source document)7匚总W己账凭证核算形式( bookkeeping procedure using summary ovchers)工作底稿(working paper)复式记账凭证( mvltiple account titles voucher )复式记账法(Double entry bookkeeping )复合分录(compound entry)戈U线更正法(correction by drawing a straight ling )汇总原始凭证 ( cumulative source document)会计凭证(accounting documents )会计科目表(chart of accounts)会计科目(account title)红字更正法(correction by using red ink )会计核算形式(bookkeeping procedures )过账(posting)会计分录(accounting entry)会计循环(accounting cycle )会计账簿(Book of accounts)活页式账簿(loose-leaf book)集合分配账户(clearing accounts)计价比照账户(matching accounts)记账方法(bookkeeping methods)t己账规贝U ( recording rules)记账凭证(voucher)记账凭证核算形式( Bookkeeping proced ureusing vouchers )t己账凭证?匚总、表核算形式( bookkeeping procedure using categorized account summary ) 简单分录(simple entry)结算账户(settlement accounts)结账(closing account)结账分录(closing entry )借贷t己账法(debit-credit bookkeeping )通用日记账核算形式( bookkeeping procedure using general journal )夕卜来原始凭证 ( source document from outside )现金日记账(cash journal )虚账户(nominal accounts)序时账簿(book of chronological entry )一次凭证(single-record document)银行存款日记账(deposit journal)永续盘存制(perpetual inventory system )原始凭证(source document)暂记账户(suspense accounts增减记账法(increase-decrease bookkeeping)债权结算账户 ( accounts for settlement of claim )债权债务结算账户 ( accounts for settlement of claim and debt ) 债务结算账户 ( accounts for settlement of debt)账户(account)账户编号(Account number)账户对应关系(debit-credit relationship )账项调整(adjustment of account)专用记账凭证(special-purpose voucher)转回分录(reversing entry)资金来源账户( accounts of sources of funds)资产负债账户( balance sheet accounts转账凭证t transfer voucher )资金运用账户( accounts of applications of funds )自制原始凭证 (internal source document)总分类账簿(general ledger)总分类账户(general account)附力口账户(adjunct accounts )付款凭证(payment voucher)分类账簿(ledger)中级会计fixed assets利润总额利益分配(profit distribution )应计费用(accrued expense)商标权t trademarks and tradenames)全部履行法净禾i］润(net income)应付利润(profit payable )未分配利润收益债券(income bonds )货币资金禾U息资本化 (capitalization of interests )公益金工程物资预付账款(advance to supplier)其他应收款(other receivables)现金(cash)预收账款公司债券发行( corporate bond floatation )应付工资(wages payable)实收资本(paid-in capital )盈余公积(surplus reserves)治理费用土地使用权股禾(dividend )应交税金(taxes payable)流动资金负商誉(negative goodwill )费用确实认 (recognition of expense)短期投资(temporary investment)专项资产【旧】专有技术(know-how )专营权(franchises)资本公积(capital reserves)资产负债表法资金占用和资金来源［旧］自然资源(natural resources)存货(inventory )车间经费【旧】偿债基金(sinking fund )长期应付款(long-term payables)长期投资(long-term investments )长期借款(long-term loans )长期负债(long-term liability of long-term debt ) 财务费用(financing expenses ) 拨定留存收益( appropriated retained earnings )标准本钱法(standard costing )变动本钱法(variable costing )比例履行法包装物版权(copyrights)高级会计期货交易市场( market of futures transaction )期货交易(futures transaction)举债经营融资租赁(leveraged lease)金融工具(financial instruments )企业集团(business qroup)年度报告(annual report)内音B往来(transactions between home office and branches)合伙企业(partnership enterprise)合并资产负债表(consolidated balance sheet)合并主体的所彳#税会计 (accounting for income taxes of consolidated entities )(美)合并现金流量表( consolidated statement of cash flow )合并价差 (cost-book value differentials )合并会计报表 ( consolidated financial statements)购置法(purchase methed)企业整体价值(the value of an enterprise as a whole )权益结合法(pooling of interest method )期内所得税分摊(intraperiod tax allocation )(美)期末存货的未实现损益 (unrealized profit in ending inventory )公司间的长期资产业务(intercompany transactions in long-term assets)名义货币保全 ( maintaining capital in units of money )基金论t the fund theory)功能性货币(functional currency )(美)汇兑损益(exchange gains or losses)合并财务状况变动表(consolidated statement of changes in financial poition )合并财务状况变动表 (consolidated statement of changes in financial poition )换算损益t translation gains or losses )举债经营收购(Leveraged buyouts,简称LBC )(美)母公司持股比例变动 (change in ownership percentage held by parent)交互分配法 (reciprocal allocation approach )(美)货币项(monetary items)合伙清算(partnership liquidation全面分摊法(comprehensive allocation )固定资产投资方向调节税合并费用(expenses related to combinations )间接标价法(indirect quotation )买入汇率(buying rate)期货合约(futrues contract)混合合并(conglomeration )控投公司(holding company )股票指数期货(stock index futrues )横向销售(crosswise sale)固定汇率(fixed rate)纳税影响法(tax effect method )t己账?匚率(recording rate)横向合并(horizontal integration )合并前股禾 1 ( preacquisition dividends )可变现净值(net realizable )企业合并会计( accounting for business combination )平仓盈亏(offset gain and loss )卖出汇率(selling rate)金融期货交易 (financial futures transaction )会计禾U润(accounting income)合并损益表(consolidated income statement)公允价值(fair value )期权(options)间接控股(indirect holding )两笔交易观t two-transaction opinion )破产清算(bankrupcy liquidation )企业合并(business combination)企业论(the enterprise theory)商品寄销(consignment )个人所得税(personal income tax)个人财务报表 ( personal financial state-ments)(美)改组计戈U ( reorganization plan)(美)改组(reorganization)复杂权益法(complex equity method )附属公司(associated company)负权人偿金(dividend )浮动汇率(floating rate )分支机构会计 ( accounting for branch )推定赎回损益( constructive gains and losses on bonds)推定赎回(constructive retirement)投机(spculation)贝占水(discount )特定物价指数 ( specific price index )分支机构(branch )分期收款销货(installment sales)分次清算(installment liquidation )分部报告(segmental reporting )房地产收入(real estate revenue房地产本钱(cost of real setate)房地产(real estate)多种汇率法(multiply exchange rate )对境夕卜实体白净投资(net investment in foreign entities ) 订量单位：(units of measurement)递延法(deffered method)当代理论(contemporary theory )单一汇率法(singal method)退休金(pension plan)退休金会计(accounting for pension plan )(美)退休金给付义务( pension benefit obligations )(美)夕卜币 (foreign currency )夕卜币业务(foreign currency transaction )吸收合并(merger)物价变动会计( accounting for price changes)无偿债水平(insokency)完全合并(full consolidation )物价指数(price index)物价变动(price changes)完全应计法(full accrual method )物价总指数(general price index)夕卜汇期货交易 (foreign exchange frtrues transaction )下推会计(push-down accounting )(美)先折算后调整法(translation-remeasurement method)现行本钱 /稳值货币会计 ( current cost/general purchasing power accountin ) 现行本钱(crurent cost)现行本钱会计( current cost accounting )先调整后折算法(remeasurement-translation method)销售代理处(sales agency)相互持股( mutual holdings )相对账户调节 (reconciliation of home office and branch accounts )新合伙人入伙( admission of a new parther )向上销售(upstream sale)彳行生金融工具(derivative financial instru-ments )销售式融资租赁(sales-type financing lease )向下销售(downstream sale)消费税(consumer tax )一笔交易观(one-transaction opinion )业主权论t the proprietorship theory )一般物价水准会计( general price level accounting )——般购置力单位 ( units of general purchasing power)招股说明书(prospectus)中间汇率(middle rate)中期报告(interim reporting )重置本钱(replacement cost)转租赁(sublease^准改组(quasi-reorbganization)(美)资本保全(capital maintenance)资本化价值(capitalized value)资本因素(capital factor)资产负债法(asset/libility method )存货转让价格(inventory transfer price )创立合并(consolidation )出租人会计(accounting for leases-lessor)持有(产)损益( holding gains losses )持仓盈亏(opsition gain and loss)承租人会计(accounting for leases-leasee)本钱回收法(cost recovery method )纵向合并(Vertical integration )综合变动(general change)子公司权益变动( change in ownership of a subsidiary ) 子公司(subsidiary company )资源税(resources tax)本钱法(cost method)财产信托会计f fiduciary accounting )(美)财产税(property tax)局局部摊法(partial allocation )不合并子公司(unconsolidated subsidiaries)最低退休金负债(minimum liability )(美)租赁(leases租金(rents)企业会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )政府会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )事业单位会计( accounting for non-profit organizations )事业单位固定资产 ( fixed assets for non-profit organizations )事业单位固定基金 ( fixed funds non-profit organizations )事业单位负债(liabilities for non-profit organizations )事业单位对夕卜投资 ( outside investments for non-profit organizations )事业单位财务清算(liquidation of non-profit organization )上缴上级支出( payment to the higher authority )上级补助收入 ( grant from the higher authority )其他收入(miscellaneous gains )科学事业单位资产(scientific research instifutes )' assets科学事业单位支出 ( scientific research institutes") expenditures科学事业单位预算( scientific research institutes) ' budgeting科学事业单位收入(scientific research institutes) ' revenues科学事业单位结余(scientific research institutes )' surplus科学事业单位会计制度( accointing regulations for scientific research instifutes )科学事业单位会计报表分析 ( scientific research institutes-analysis of accounting statements ) 科学事业单位会计( sicentific research institute accounting )科学事业单位本钱费用治理( scientific research institutes-cost maragement)科学事业单位财务制度( financial regulations for scientific research institutes )经营支出(orerating expense )经营收入(operating revenue)基金预算支出(fund budget expenditure )基金预算收入(fund budget revenue )基金预算结余(surplus of fund budget)国家预算(state budget)国家决算(final accounts of state revenue and expenditure)高等学校资产( colleges and universities assets)高等学校支出 ( colleges and universities expenditures)高等学校预算治理方式( budget management method of colleges and universities)高等学校收入( colleges and universities revenues)专用基金支出( expenditure on special purpose fund )专用基金收入( proceeds from special purpose fund)专用基金结余( surplus of special purpose funds)中华人民共和国预算法(the budget law of the people' s Republic of China资金调拨支出( expenditure on allocated and transeferred fund )财政收入(public finance-revemue )财政净资产(public finance-net assets )财政负债(public finance-liabilities )财政补助收入(grant from the state)拨入专款(restricted appropriation )dsa治理会计政治风险(political risk )再开票中央(reinvoicing center)现代治理会计专方法( special methods of modern management accounting) 现代治理会计( modern management accounting)提前与延期支付(Leads and Lags)特许权使用治理费(fees and royalties )跨国资本本钱的计算 ( the cost of capital for foreign lnuertments )跨国运转资本会计( multinational working capital management ) 跨国经营企业业绩评价( multinational performance evaluation ) 经济风险治理(managing economic exposure )交易风险治理( managing transaction exposure) 换算风险治理( managing translation exposure) 国际投资决策会计( foreign project appraisal )国际治理会计(international management)国际存货治理(international inventory management )股利转移 (dividend Remittances )公司内部贷款(intercompany loans)冻结资金转移(repatriating blocked funds )冻结资金保值( maintaining the value of blocked funds ) 调整后的净现值(adjusted net present value)。

会计专业术语翻译

会计专业术语翻译

会计方面专业术语的英文翻译acceptanc e承兑account 账户accountan t会计员accountin g会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotment s分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessmen t课税assets 资产attorneyfee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draf t银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptc y破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchan g汇e票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds债券bonus红利book valu e账面价值bookkeepe r簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cashin bank 存银行现金cash ondelivery 交货收款cash onhand 库存现金cash payment现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票certified public accountant会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balancesheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pric e成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expen s送e货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款depositslip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterpris e企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchangeloss 兑换损失expenditure 经费expense 费用extension 延期facevalu e票面价值factor 代理商fair valu e公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cos t固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income ta x所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investmen t投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本jointventure 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amoun t净额net asset 资产净额net incom e净收入net loss 净亏损net profi t纯利netvalue 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivabl e应收款recoup 补偿redemptio n偿还refund 退款remittanc e汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales销货sale return 销货退回sale discount 销货折扣salvage 残值sample fe e样品scrap废料scrap value 残余价值securitie s证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cos t总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travellin g差旅费trial balance 试算表trust信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimitedcompany 无限公司unlimitedliability 无限责任unpaiddividend 未付股利valuation 估价value价值vendor 卖主voucher 传票wagerate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work orde r工作通知单year end 年结Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accountin g管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally acceptedaccounti npgrinciples 公认会计原则General-purpose information 通用目的信息Government Accounting Office政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommissio n证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accountin e g quation会计等式Articulation 勾稽关系Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosur e批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investingactivities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。

会计专业术语中英文对照(大全)

会计专业术语中英文对照(大全)

会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss express ed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。

会计专业术语中英文对照表.doc

会计专业术语中英文对照表.doc

会计专业术语中英文对照表ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金 /周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cashequivalents112 短期投资short-term investments1121短期投资- 股票short-term investments - stock1122 短期投资 - 短期票券 short-term investments - short-term notes and bills1123 短期投资 - 政府债券 short-term investments - government bonds1124 短期投资- 受益凭证short-term investments - beneficiary certificates1125 短期投资- 公司债short-term investments - corporate bonds1128短期投资- 其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 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 accountsreceivable - 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 forwardex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款receivables - related parties 1188 其它应收款receivables - other -关系人other -其它other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to 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 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 prepayments 128~129 其它流动资产 other current assets 1281 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 - other2 、基金及长期投资funds and long-term investments131 基金 funds1311 偿债基金redemption fund (or sinking fund)1312改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowancefor excess of cost over market value of long-term investments3、固定资产property , plant, and equipment 141 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 improvements 143 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 improvements 1521 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 forequipment1561 未完工程construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneousproperty, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源- 重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权 trademarks1711 商标权trademarks172 专利权 patents1721 专利权patents173 特许权 franchise1731 特许权franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产 - 其它 other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bondissuance 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 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 receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款 -关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐 -长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overduereceivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 - 出租资产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产- 其它miscellaneousassets - other二、负债 liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114短期借款- 业主short-term borrowings - owners2115短期借款- 员工short-term borrowings - employees2117 短期借款- 关系人short-termborrowings- 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d iscount 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 payable 214 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 2173 2174 2175 应付租金accrued rent payable应付利息accrued interest payable 应付营业税accrued VAT payable应付税捐- 其它accrued taxespayable- 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forwardexchange 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 receipts 227一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 portion 2272 一年或一营业周期内到期长期借款long-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 payable due within one year or one operating cycle 2277 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 accountspayables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 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 payable 2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable 232 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 loanspayable - 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-able 235 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 liabilities 2388 其它长期负债 -其它 other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债 - 其它 miscellaneous liabilities - other三、业主权益owners^ equity31 资本 capital311 资本（或股本）capital3111 普通股股本capital - common stock 3112 特别股股本capital - preferred stock 3113 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 excessof par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积 - 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 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 forredemption of liabilities3328 其它特别盈余公积o ther special reserve335未分配盈余 ( 或累积亏损 ) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest四、损益类4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入 -其它other operating revenue4888 其它营业收入 -其它 other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchasedmerchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费 meal (expenses)5173 职工福利employee benefits/welfare5176 训练费 training (expense)5177 间接材料indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本 -其它 other operating costs-other5888 其它营业成本 -其它 other operating costs - 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various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses 62 管理及总务费用general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance(expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other generaland administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue 711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入 rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入 - 其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754处分投资损失 loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-movinginventories7888其它营业外费用-其它other non-operating expenses- other8所得税费用 (或利益 ) income tax expense (or benefit)81 所得税费用 ( 或利益 ) income tax expense (or benefit)811 所得税费用 ( 或利益 ) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益 - 处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益 -处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss 93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利 minority interest income。

会计 专有名词 英语翻译

会计 专有名词 英语翻译

一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币XXX收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how 无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax。

会计术语英汉对照

会计术语英汉对照

会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。

会计专业词汇中英文对照表

会计专业词汇中英文对照表

银行会计专业词汇中英文对照表Aaccept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account for 说明account reconciliation 银行存款余额调节表account sales 承销清单account 科目，帐户accounting basis 会计基础accounting controls 会计控制，财务控制accounting equation 会计等式accrual accounting 权责发生制会计原则accrued basis 应计基础accrued income 应计收益accrued interest 应记利息accumulated fund 累积基金actual cost 实际成本adjustment 调整advances accounts 放款账户allocation 分配application and allotment 申请及分配apportionment 分摊appropriation account 盈余分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 自动转帐Bbad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调节表base currency 基础货币bill of exchange, draft 汇票bill payable 应付票据bill receivable 应收票据book of original entry 原始分录簿bookkeeping 簿记business entity 企业个体Ccall 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital employed 动用资金capital expenditure 资本支出capital redemption reserve fund 赎回资本准备金capital 资本cash basis accounting 收付实现制会计原则cash book 现金日记簿cash discount 现金折扣cash equivalents 现金等价物cash in hand 手存现金closing stock 期未存货compensating error 抵销性错误complete reversal of entries 记帐时借贷方互调conservatism 稳健保守consignee 承销人consignment account 寄销帐consignment 寄销consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本会计cost of goods sold 销货成本credit advice 贷项通知单(银行用) credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐期限credit period received form trade creditors 应付帐款赊帐期限credit 贷方creditor 债权人creditors ledger control account 应付帐款分类帐统制帐户creditors ledger 应付帐款分类帐current assets 流动资产current liabilities 流动负债current ratio 流动比率Ddaily trial balance 日试算平衡表debenture 债券debit advice 借项通知单(银行用) debit note 借项通知单debit 借方debtors ledger control account 应收帐款分类帐统制帐户debtors ledger 应收帐款分类帐deficit 亏空，赤字del credere commission 担保还款佣金depreciation account method 折旧帐法depreciation provision account method 折旧准备帐法depreciation 折旧discount 贴现，折价discounting bill of exchange 票据贴现discounting charge 贴现手续费discounts allowed 销货折扣discounts received 购货折扣dishonoured bill 拒付票据double-entry bookkeeping 复式簿记doubtful debts 可疑帐户draft 汇票drawee 受票人drawer 出票人drawings account 业主提款帐drawings 业主提款Eendorsement 背书entity 会计主体expenses 费用Ffactory overhead 间接制造成本fee income 手续费收入final accounts 决算表financing activity 筹资活动finished goods 制成品fixed assets 固定资产foreign currency 外国货币foreign exchange transactions 外汇交易forfeiture 没收forward transactions 远期交易freehold premises 永久业权Ggeneral book of original entry 普通原始簿general journal 日记簿general ledger entry 总分类账分录general ledger 总分类帐general ledger 总分类账general provision 一般损失准备金going concern 持续经营gross loss 毛损gross profit ratio 毛利率gross profit 毛利Hhire purchase 租购historical cost 历史成本holder 持票人honour the bill of exchange 结算票据Iincome determination 损益计算interest income 利息收入investing activity 投资活动investment security 投资证券invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本Jjoint venture 合营企业journal 日记簿Lledger 分类帐legal person 法人liabilities 负债liquidity ratio 流动性比率local currency equivalent 等值货币local currency 当地货币long-term liabilities 长期负债Mmargin 毛利率mark-up 加成match 配比materiality 重要性memorandum 备忘modified cash basis accounting 修正的收付实现制会计原则monthly statement 月结单Nnatural currency 实际货币net current assets（working ) 净流动资产(营运资金）net loss 净损失net profit ratio 净利率net profit 纯利net purchases 购货净额nominal account 虚帐户nostro accounts 往账科目Oopening entries 开帐分录opening stock 期初存货operating activity 经营活动option 期权ordinary shares 普通股overdraft 透支overhead , ; 间接费用ownership 所有权Ppaid-up capital 己缴股本par value 票面值partnership 合伙企业patent 专利权perpetual inventory method 永续盘存法petty cash book 零用现金簿petty cash voucher 零用现金凭单posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 主要成本pro rata 按比例分配profit and loss account 损益帐provision for bad debts 坏帐准备prudence 稳健保守purchases account 购货帐purchases journal 购货日记簿purchases ledger control account 应付帐款分类帐控制帐户purchases ledger 应付帐款分类帐Rreal account 实帐户receipt in advance 预收款项receipts and payments account 现金收付日记帐reconciliation report 银行存款调节表recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回票据return on capital employed 长期资本报酬率returns inwards book 销货退回日记簿returns outwards book 购货退回日记帐Sshare capital 股本share certificate 股票share 股份shareholders'equity 股东权益shareholders'fund 股东资金specific provision 专项损失准备金spot transactions 即期交易statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 明细分类帐surplus 盈余suspense account 暂记帐户syndicated loans 辛迪加贷款Tthe chart of account of a bank 银行会计科目表the dual currency accounting system 单一币种记帐法the multiple currency accounting system 原币记帐法trade-in 以旧换新trading and profit and loss account 损益表transfer 转让treasury 国库券trial balance 试算平衡表trustee 信讬人Vvendor account 出让人帐vostro accounts 来账科目Wworking capital ratio 营运资金比率working paper 工作底稿work-in-progress 在制品Yyear-end stock taking 年终盘点存货（注：可编辑下载，若有不当之处，请指正，谢谢!）。

会计术语中英文对照表

会计术语中英文对照表

acceler加速折account帐户、account会计循account会计变account会计收account会计政account会计原account会计准account会计趋account应收帐accrual权责发accrued应付费accrued应计项accrued应收收accumu累计折acid-酸性测present现值additio再加价additio再加价aditiona资本公adjustin调整aging帐龄分allowan坏帐准allowan备抵法allowan存货跌allowan短期投Americ美国会Americ美国会amortiz摊销amount到期年amount普通年analysis长期偿analysis投资报analysis短期偿announ认股权annual全年有annuity年金annuity到期年annuity年金法antidilu反稀释APB APB发apprais评价法apprais评定价appropr指拨appropr拨定留asset资本支assets资产associat因果关attributi摊计auditor'审计报authori核准发availabl备供出availabl备供出average帐款收average存货周bad坏帐费balance资产负bank银行透bank银行往bank对帐单base基期存base基期basic会计基basic基本原bearer息票公benefici受益人betterm改良billings预收工bonds应付公bonus员工奖book帐面价book股权净call收回溢call赎回价call收回条callable可收回callable可收回capital资本支capital资本租capital股本capital已认购capital资本公capitali利息资carryin帐面价cash现金折cash现金股cash现金等cash营业活cash现金短certific定存单change找零金changes会计估changes会计原changes编制报consiste一致性claim请求权closed非公开closing结帐collecti收现法commo普通股commo已认普commo共同比compar比较性compar比较分compar比较报compen酬劳性complet全部履complet全部完comple复杂资compou复利法compre全面改comput电脑软conden简明损conserv稳健原consign承销人consign承销品consign寄销品consign寄销人constru在建工conting或有事conting或有负continu持续经contra抵减科contrib投入资controll统制帐convent惯例convert可转换convert可转换copyrig著作cost成本加cost成本分cost成本折cost成本流cost成本指cost成本法cost of产成品cost历史成cost成本回cost-成本效costs of工程成costs of公司债cost-to-工程成coupon兑换券covena债务条credit贷credit信用卡credit信用评cross交叉索cumulat累积亏cumulat累积影cumulat当期调cumulat会计原cumulat会计原cumulat累积优current当期调current流动资current流动负current长期负current流动比current当期所date of宣告日date of股利宣date of过期失date of除权日date of股利发date of股权登debentu无担保debit借debit借贷法debt债务证debt to负债对debt to负债比decisio决策有deferre递延年deferre递延借deferre递延酬deferre递延贷deferre递延销deferre递延项deferre递延法deferre递延付deferre递延认deferre递延所deferre递延所depleta递耗资depletio折耗deposit在途存depreci折旧性depreci折旧成depreci折旧基depreci折旧费derivati衍生性develop开发成dicision决策的dilutive稀释作direct直接融direct直接冲direct直接法direct直接评direct直接冲disconti停业部discoun公司债discoun应付票discoun应收票discoun折现值discoun应收票dishono拒付票disposa处分日distribu分配给dividen股利支dividen股利收dividen股利收dollar-金额后domina主要产donated受赠资donated受赠的double-双倍余double-复式簿dual双重表due审慎程dynami动态报earings每股盈early提前偿earned已赚得earned盈余公earning盈余econom经济主econom经济所econom经济实effectiv实际利effectiv有效利effectiv实际利efficien效率市efforts-工时进emergi紧急问employ员工折employ员工认equity权益法equity权益证equival约当持estimat估计项estimat估计产estimat估计残excess超额盈exchan可交换exchan汇率变ex-除息日executo待执行executo履约成exercis行使赎expecte退休金expense保证费expense保证费expirati认股权expirati退货权explora勘探成ex-right除权股extingu债务清extraor非常损extraor大修face面值face票面利feedbac回馈价financia财务会financia财务会financia财务会financia财务资financia财务弹financia财务所financia理财工financia财务杠financia财务机financi理财活finished产成品first-in先进先fixed固定资flexibili弹性floating浮动floor市价下flow流量footnot附注four-四栏式fraction不满一franchis加盟特franchis加盟员franchis特许权franchis加盟主free on目的地free on起运点full全部成full充分披full-全部成fully完全稀funds基金funds资金状future到期年future普通年futures期货gain或有利gain(los公司债gain(los出售短general普通日general一般购general一般目generall一般公going持续经goods在途商goodwi商誉grant给予日greenm绿色信gross总额法gross毛利率guarant保证公guarant保证残held to持有至held-to-持有至high高退货horizon水平分hostile恶意并idealis理想性identifi可明确imapair价值的impair资产价implicit出租人improv改良impute隐含利inceptio租赁开income税前净income损益表income本期损income所得税income所得税income应付所income扣缴所income持续经income停业部increme增额借increme增额直increme增额法individ个别比induced引诱转industr行业特industr产业部inflatio通货膨infrequ不常发initial原始直initial原始权installm分期应installm分期付installm分期付in-视同清intangi无形资interest利息成interest贴现息interest利率交interest附息票interim中期负internal内部稽internal内部直internal内部自interper跨期所interpol插补法intraper同期所invento盘存法invento存货周investe投资租investm停业部investm非常投investm一般投issuanc认股权issuanc现金发issue待研究issued已发行issues会计教journal日记簿journali分录junk垃圾债just-in-即时存land土地改large大额股last-in后进先lease租赁期leased租赁资leaseho租赁改legal法定资legal法律形leverag财务杠leverag融资购leverag杠杆租LIFO后进先lifo后进先line of主要行liquidit流动性listed上市公long-长期资long-长期投long-长期负long-长期应long-长期营loss或有损loss票据贴loss工程损loss on价值减lower成本与lump-整批购manage管理会manufa制造成margin边际税markdo减价取market市价法market市价法markup加价matchin配比原materia重要性maturit到期值measur衡量日mercha商品存mesura可衡量mislead误导moneta货币性moneta货币性money货币资mortga抵押公moving移动平multipl混合商multipl多项组multipl多步式multipl多步式net应收帐net净再加net净减价net净额法net净变现neutrali中立性nomina虚帐户nomina名义利noncom非酬劳noncom非酬劳noncum非累积noninte不附息nonmo非货币nonpart非参加nopar无面额normal正常损notes拒付应notes应收票NSF存款不number复利次obligati应付租off-资产负operati营业周operati营业租operati营业资option选择权ordinar普通年original原始售output产出单outstan流通在outstan未兑现paid-in投入资par面额par面额法par有面额particip参加优percent百分比percent百分比percent毛利百percent完工比percent应收帐percent销货百period期间费periodi定期盘perman实帐户perman永久性perpetu永续盘petty零用金physica物质因physica实地盘plant厂房设point of销货点pooling权益结post-期后事posting过帐predicti预测价preemp优先认preferre优先股prepaid预付费prepaid预付所prepari试算present现值present到期年present普通年price物价指price-市盈率primary基本每princip本金prior前期损probabl很有可product产品售pro-拟制资propert财产权propert厂房设proporti比例法proporti比例履purchas进货合purchas进货折purchas进货退quick速动资quick速动比rate 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会计专业名词词汇大全中英文对照

会计专业名词词汇大全中英文对照

AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant’s legal liability 会计师的法律责任accountant’s report 会计师报告accountant’s responsibility 会计师职责account form 账户式,账式Accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金a g enda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析Analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率Arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封Attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》Auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor’s legal liability 审计师法律责任auditor’s opinion 审计师意见书auditor’s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担Backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期Balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er’s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票Banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务Bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析Bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人Benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所Bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会Bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股Book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存Bookkeeper 簿记员,记账员Bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of original entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货Bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率Business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer’s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费Capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会Cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier’s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman’s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计Charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押Check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款Clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证Clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售Clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司Closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语Code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策Collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号Concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表Conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工Contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表Conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司Corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 保证条款Cover ①弥补,抵偿②保证金,抵押财产③补进coverage ①保额②偿债准备金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易CPA 注册公共会计师CPA examination 注册公共会计师职称考试CPA firm 注册公共会计师事务所Credit ①贷方②贷记③信用,信贷④抵免credit account 赊账,赊账账户credit agency 信用调查机构,征信所credit analysis 信用分析credit balance 贷方余额。

会计英语术语中英文对照

会计英语术语中英文对照

会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。

对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。

本文将为您提供一些常见的会计英语术语及其中英文对照。

1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。

会计专业专业术语中英文对照

会计专业专业术语中英文对照

会计专业专业术语中英文对照一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries三、现金与应收账款现金 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四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names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八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method 九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 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 （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。

会计名词术语表,中英文对照

会计名词术语表,中英文对照

名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。

Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。

Account（账户）：用来记录财务报表项目增减变化的会计表格。

Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。

Account payable（应付账款）：一项因赊购而产生的负债。

Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。

Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。

Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。

Accounting equation（会计恒等式）：资产＝负债＋所有者权益。

Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。

Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。

Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。

Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。

Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。

这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。

会计专业术语中英文对照

会计专业术语中英文对照

Ａ （１）ＡＢＣ 作业基础成本计算Ａ （２）ａｂｓｏｒｂｅｄ　ｏｖｅｒｈｅａｄ 已吸收制造费用Ａ （３）ａｂｓｏｒｐｔｉｏｎ　ｃｏｓｔｉｎｇ 吸收成本计算Ａ （４）ａｃｃｏｕｎｔ 帐户，报表Ａ （５）ａｃｃｏｕｎｔｉｎｇ　ｐｏｓｔｕｌａｔｅ 会计假设Ａ （６）ａｃｃｏｕｎｔｉｎｇ　ｓｅｒｉｅｓ　ｒｅｌｅａｓｅ 会计公告文件Ａ （７）ａｃｃｏｕｎｔｉｎｇ　ｖａｌｕａｔｉｏｎ 会计计价Ａ （８）ａｃｃｏｕｎｔ　ｓａｌｅ 承销清单Ａ （９）ａｃｃｏｕｎｔａｂｉｌｉｔｙ　ｃｏｎｃｅｐｔ 经营责任概念Ａ （１０）ａｃｃｏｕｎｔａｎｃｙ 会计职业Ａ （１１）ａｃｃｏｕｎｔａｎｔ 会计师Ａ （１２）ａｃｃｏｕｎｔｉｎｇ 会计Ａ （１３）ａｇｅｎｃｙ　ｃｏｓｔ 代理成本Ａ （１４）ａｃｃｏｕｎｔｉｎｇ　ｂａｓｅｓ 会计基础Ａ （１５）ａｃｃｏｕｎｔｉｎｇ　ｍａｎｕａｌ 会计手册Ａ （１６）ａｃｃｏｕｎｔｉｎｇ　ｐｅｒｉｏｄ 会计期间Ａ （１７）ａｃｃｏｕｎｔｉｎｇ　ｐｏｌｉｃｉｅｓ 会计方针Ａ （１８）ａｃｃｏｕｎｔｉｎｇ　ｒａｔｅ　ｏｆ　ｒｅｔｕｒｎ 会计报酬率Ａ （１９）ａｃｃｏｕｎｔｉｎｇ　ｒｅｆｅｒｅｎｃｅ　ｄａｔｅ 会计参照日Ａ （２０）ａｃｃｏｕｎｔｉｎｇ　ｒｅｆｅｒｅｎｃｅ　ｐｅｒｉｏｄ 会计参照期间Ａ （２１）ａｃｃｒｕａｌ　ｃｏｎｃｅｐｔ 应计概念Ａ （２２）ａｃｃｒｕａｌ　ｅｘｐｅｎｓｅｓ 应计费用Ａ （２３）ａｃｉｄ　ｔｅｓｔ　ｒａｔｉｏｎ 速动比率（酸性测试比率）Ａ （２４）ａｃｑｕｉｓｉｔｉｏｎ 购置Ａ （２５）ａｃｑｕｉｓｉｔｉｏｎ　ａｃｃｏｕｎｔｉｎｇ 收购会计Ａ （２６）ａｃｔｉｖｉｔｙ　ｂａｓｅｄ　ａｃｃｏｕｎｔｉｎｇ 作业基础成本计算Ａ （２７）ａｄｊｕｓｔｉｎｇ　ｅｖｅｎｔｓ 调整事项Ａ （２８）ａｄｍｉｎｉｓｔｒａｔｉｖｅ　ｅｘｐｅｎｓｅｓ 行政管理费Ａ （２９）ａｄｖｉｃｅ　ｎｏｔｅ 发货通知Ａ （３０）ａｍｏｒｔｉｚａｔｉｏｎ 摊销Ａ （３１）ａｎａｌｙｔｉｃａｌ　ｒｅｖｉｅｗ 分析性检查Ａ （３２）ａｎｎｕａｌ　ｅｑｕｉｖａｌｅｎｔ　ｃｏｓｔ 年度等量成本法Ａ （３３）ａｎｎｕａｌ　ｒｅｐｏｒｔ　ａｎｄ　ａｃｃｏｕｎｔｓ 年度报告和报表Ａ （３４）ａｐｐｒａｉｓａｌ　ｃｏｓｔ 检验成本Ａ （３５）ａｐｐｒｏｐｒｉａｔｉｏｎ　ａｃｃｏｕｎｔ 盈余分配帐户Ａ （３６）ａｒｔｉｃｌｅｓ　ｏｆ　ａｓｓｏｃｉａｔｉｏｎ 公司章程细则Ａ （３７）ａｓｓｅｔｓ 资产Ａ （３８）ａｓｓｅｔｓ　ｃｏｖｅｒ 资产保障Ａ （３９）ａｓｓｅｔ　ｖａｌｕｅ　ｐｅｒ　ｓｈａｒｅ 每股资产价值Ａ （４０）ａｓｓｏｃｉａｔｅｄ　ｃｏｍｐａｎｙ 联营公司Ａ （４１）ａｔｔａｉｎａｂｌｅ　ｓｔａｎｄａｒｄ 可达标准Ａ （４２）ａｔｔｒｉｂｕｔａｂｌｅ　ｐｒｏｆｉｔ 可归属利润Ａ （４３）ａｕｄｉｔ 审计Ａ （４４）ａｕｄｉｔ　ｒｅｐｏｒｔ 审计报告Ａ （４５）ａｕｄｉｔｉｎｇ　ｓｔａｎｄａｒｄｓ 审计准则Ａ （４６）ａｕｔｈｏｒｉｚｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 额定股本Ａ （４７）ａｖａｉｌａｂｌｅ　ｈｏｕｒｓ 可用小时Ａ （４８）ａｖｏｉｄａｂｌｅ　ｃｏｓｔｓ 可避免成本Ｂ （４９）ｂａｃｋ－ｔｏ－ｂａｃｋ　ｌｏａｎ 易币贷款Ｂ （５０）ｂａｃｋｆｌｕｓｈ　ａｃｃｏｕｎｔｉｎｇ 倒退成本计算Ｂ （５１）ｂａｄ　ｄｅｂｔｓ 坏帐Ｂ （５３）ｂａｎｋ　ｃｈａｒｇｅｓ 银行手续费Ｂ （５４）ｂａｎｋ　ｏｖｅｒｄｒａｆｔ 银行透支Ｂ （５５）ｂａｎｋ　ｒｅｃｏｎｃｉｌｉａｔｉｏｎ 银行存款调节表Ｂ （５６）ｂａｎｋ　ｓｔａｔｅｍｅｎｔ 银行对帐单Ｂ （５７）ｂａｎｋｒｕｐｔｃｙ 破产Ｂ （５８）ｂａｓｉｓ　ｏｆ　ａｐｐｏｒｔｉｏｎｍｅｎｔ 分摊基础Ｂ （５９）ｂａｔｃｈ 批量Ｂ （６０）ｂａｔｃｈ　ｃｏｓｔｉｎｇ 分批成本计算Ｂ （６１）ｂｅｔａ　ｆａｃｔｏｒ Ｂ（市场）风险因素Ｂ （６２）ｂｉｌｌ 帐单Ｂ （６３）ｂｉｌｌ　ｏｆ　ｅｘｃｈａｎｇｅ 汇票Ｂ （６４）ｂｉｌｌ　ｏｆ　ｌａｎｄｉｎｇ 提单Ｂ （６５）ｂｉｌｌ　ｏｆ　ｍａｔｅｒｉａｌｓ 用料预计单Ｂ （６６）ｂｉｌｌ　ｐａｙａｂｌｅ 应付票据Ｂ （６７）ｂｉｌｌ　ｒｅｃｅｉｖａｂｌｅ 应收票据Ｂ （６８）ｂｉｎ　ｃａｒｄ 存货记录卡Ｂ （６９）ｂｏｎｕｓ 红利Ｂ （７０）ｂｏｏｋ－ｋｅｅｐｉｎｇ 薄记Ｂ （７１）Ｂｏｓｔｏｎ　ｃｌａｓｓｉｆｉｃａｔｉｏｎ 波士顿分类Ｂ （７２）ｂｒｅａｋｅｖｅｎ　ｃｈａｒｔ 保本图Ｂ （７３）ｂｒｅａｋｅｖｅｎ　ｐｏｉｎｔ 保本点Ｂ （７４）ｂｒｅａｋｉｎｇ－ｄｏｗｎ　ｔｉｍｅ 复位时间Ｂ （７５）ｂｕｄｇｅｔ 预算Ｂ （７６）ｂｕｄｇｅｔ　ｃｅｎｔｅｒ 预算中心Ｂ （７７）ｂｕｄｇｅｔ　ｃｏｓｔ　ａｌｌｏｗａｎｃｅ 预算成本折让Ｂ （７８）ｂｕｄｇｅｔ　ｍａｎｕａｌ 预算手册Ｂ （７９）ｂｕｄｇｅｔ　ｐｅｒｉｏｄ 预算期间Ｂ （８０）ｂｕｄｇｅｔａｒｙ　ｃｏｎｔｒｏｌ 预算控制Ｂ （８１）ｂｕｄｇｅｔｅｄ　ｃａｐａｃｉｔｙ 预算生产能力Ｂ （８２）ｂｕｒｄｅｎ 制造费用Ｂ （８３）ｂｕｓｉｎｅｓｓ　ｃｅｎｔｅｒ 经营中心Ｂ （８４）ｂｕｓｉｎｅｓｓ　ｅｎｔｉｔｙ 营业个体Ｂ （８５）ｂｕｓｉｎｅｓｓ　ｕｎｉｔ 经营单位Ｂ （８６）ｂｕｙ－ｏｕｔ　ｍａｎａｇｅｍｅｎｔ 管理性购买产权Ｂ （８７）ｂｙ－ｐｒｏｄｕｃｔ 副产品Ｃ （８８）ｃａｌｌｅｄ－ｕｐ　ｓｈａｒｅ　ｃａｐｉｔａｌ 催缴股本Ｃ （８９）ｃａｐａｃｉｔｙ 生产能力Ｃ （９０）ｃａｐａｃｉｔｙ　ｒａｔｉｏｓ 生产能力比率Ｃ （９１）ｃａｐｉｔａｌ 资本Ｃ （９２）ｃａｐｉｔａｌ　ａｓｓｅｔｓ　ｐｒｉｃｉｎｇ　ｍｏｄｅｌ 资本资产计价模式Ｃ （９３）ｃａｐｉｔａｌ　ｃｏｍｍｉｔｍｅｎｔ 承偌资本Ｃ （９４）ｃａｐｉｔａｌ　ｅｍｐｌｏｙｅｄ 已运用的资本Ｃ （９５）ｃａｐｉｔａｌ　ｅｘｐｅｎｄｉｔｕｒｅ 资本支出Ｃ （９６）ｃａｐｉｔａｌ　ｅｘｐｅｎｄｉｔｕｒｅ　ａｕｔｈｏｒｉｚａｔｉｏｎ 资本支出核准Ｃ （９７）ｃａｐｉｔａｌ　ｅｘｐｅｎｄｉｔｕｒｅ　ｃｏｎｔｒｏｌ 资本支出控制Ｃ （９８）ｃａｐｉｔａｌ　ｅｘｐｅｎｄｉｔｕｒｅ　ｐｒｏｐｏｓａｌ 资本支出申请Ｃ （９９）ｃａｐｉｔａｌ　ｆｕｎｄｉｎｇ　ｐｌａｎｎｉｎｇ 资本基金筹集计划Ｃ （１００）ｃａｐｉｔａｌ　ｇａｉｎ 资本收益Ｃ （１０１）ｃａｐｉｔａｌ　ｉｎｖｅｓｔｍｅｎｔ　ａｐｐｒａｉｓａｌ 资本投资评估Ｃ （１０２）ｃａｐｉｔａｌ　ｍａｉｎｔｅｎａｎｃｅ 资本保全Ｃ （１０３）ｃａｐｉｔａｌ　ｒｅｓｏｕｒｃｅ　ｐｌａｎｎｉｎｇ 资本资源计划Ｃ （１０５）ｃａｐｉｔａｌ　ｔｕｒｎｏｖｅｒ 资本周转率Ｃ （１０６）ｃａｒｄ 记录卡Ｃ （１０７）ｃａｓｈ 现金Ｃ （１０８）ｃａｓｈ　ａｃｃｏｕｎｔ 现金帐户Ｃ （１０９）ｃａｓｈ　ｂｏｏｋ 现金帐薄Ｃ （１１０）ｃａｓｈ　ｃｏｗ 金牛产品Ｃ （１１１）ｃａｓｈ　ｆｌｏｗ 现金流量Ｃ （１１２）ｃａｓｈ　ｄｉｓｃｏｕｎｔｅｄ 现金贴现Ｃ （１１３）ｃａｓｈ　ｆｌｏｗ　ｂｕｄｇｅｔ 现金流量预算Ｃ （１１４）ｃａｓｈ　ｆｌｏｗ　ｓｔａｔｅｍｅｎｔ 现金流量表Ｃ （１１５）ｃａｓｈ　ｌｅｄｇｅｒ 现金分类帐Ｃ （１１６）ｃａｓｈ　ｌｉｍｉｔ 现金限额Ｃ （１１７）ＣＣＡ 现时成本会计Ｃ （１１８）ｃｅｎｔｅｒ 中心Ｃ （１１９）ｃｈａｎｇｅｏｖｅｒ　ｔｉｍｅ 变更时间Ｃ （１２０）ｃｈａｒｔｅｒｅｄ　ｅｎｔｉｔｙ 特许经济个体Ｃ （１２１）ｃｈｅｑｕｅ 支票Ｃ （１２２）ｃｈｅｑｕｅ　ｒｅｇｉｓｔｅｒ 支票登记薄Ｃ （１２３）ｃｏｉｎ　ａｎａｌｙｓｉｓ 零钱分类Ｃ （１２４）ｃｌａｓｓｉｆｉｃａｔｉｏｎ 分类Ｃ （１２５）ｃｌｏｃｋ　ｃａｒｄ 工时卡Ｃ （１２６）ｃｏｄｅ 代码Ｃ （１２７）ｃｏｍｍｉｔｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ 承偌确认会计Ｃ （１２８）ｃｏｍｍｏｎ　ｃｏｓｔ 共同成本Ｃ （１２９）ｃｏｍｐａｎｙ　ｌｉｍｉｔｅｄ　ｂｙ　ｇｕａｒａｎｔｅｅ 有限担保责任公司Ｃ （１３０）ｃｏｍｐａｎｙ　ｌｉｍｉｔｅｄ　ｓｈａｒｅｓ 股份有限公司Ｃ （１３１）ｃｏｍｐｅｔｉｔｉｖｅ　ｐｏｓｉｔｉｏｎ 竞争能力状况Ｃ （１３２）ｃｏｎｃｅｐｔ 概念Ｃ （１３３）ｃｏｎｇｌｏｍｅｒａｔｅ 跨行业企业Ｃ （１３４）ｃｏｎｓｉｓｔｅｎｃｙ　ｃｏｎｃｅｐｔ 一致性概念Ｃ （１３５）ｃｏｎｓｏｌｉｄａｔｅｄ　ａｃｃｏｕｎｔｓ 合并报表Ｃ （１３６）ｃｏｎｓｏｌｉｄａｔｉｏｎ　ａｃｃｏｕｎｔｉｎｇ 合并会计Ｃ （１３７）ｃｏｎｓｏｒｔｉｕｍ 财团Ｃ （１３８）ｃｏｎｔｉｎｇｅｎｃｙ　ｐｌａｎ 应急计划Ｃ （１３９）ｃｏｎｔｉｎｇｅｎｔ　ｌｉａｂｉｌｉｔｉｅｓ 或有负债Ｃ （１４０）ｃｏｎｔｉｎｕｏｕｓ　ｏｐｅｒａｔｉｏｎ 连续生产Ｃ （１４１）ｃｏｎｔｒａ 抵消Ｃ （１４２）ｃｏｎｔｒａｃｔ　ｃｏｓｔ 合同成本Ｃ （１４３）ｃｏｎｔｒａｃｔ　ｃｏｓｔｉｎｇ 合同成本计算Ｃ （１４４）ｃｏｎｔｒｉｂｕｔｉｏｎ 贡献毛益Ｃ （１４５）ｃｏｎｔｒｉｂｕｔｉｏｎ　ｖｅｎｔｒｅ 贡献中心Ｃ （１４６）ｃｏｎｔｒｉｂｕｔｉｏｎ　ｃｈａｒｔ 贡献图Ｃ （１４７）ｃｏｎｔｒｉｂｕｔｉｏｎ　ｐｅｒ　ｕｎｉｔ　ｏｆ　ｌｉｍｉｔｉｎｇ　ｆａｃｔｏｒ　ｒａｔｉｏｎ 单位限定因素的贡献毛益比率Ｃ （１４８）ｃｏｎｔｒｉｂｕｔｉｏｎ　ｔｏ　ｓａｌｅｓ　ｒａｔｉｏｎ 贡献毛益对销售比率Ｃ （１４９）ｃｏｎｔｒｏｌ 控制Ｃ （１５０）ｃｏｎｔｒｏｌ　ａｃｃｏｕｎｔ 控制帐户Ｃ （１５１）ｃｏｎｔｒｏｌ　ｌｉｍｉｔｓ 控制限度Ｃ （１５２）ｃｏｎｔｒｏｌｌａｂｉｌｉｔｙ　ｃｏｎｃｅｐｔ 可控制概念Ｃ （１５３）ｃｏｎｔｒｏｌｌａｂｌｅ　ｃｏｓｔ 可控制成本Ｃ （１５４）ｃｏｎｖｅｒｓｉｏｎ　ｃｏｓｔ 加工成本Ｃ （１５６）ｃｏｒｐｏｒａｔｅ　ａｐｐｒａｉｓａｌ 公司评估Ｃ （１５７）ｃｏｒｐｏｒａｔｅ　ｐｌａｎｎｉｎｇ 公司计划Ｃ （１５８）ｃｏｒｐｏｒａｔｅ　ｓｏｃｉａｌ　ｒｅｐｏｒｔｉｎｇ 公司社会报告Ｃ （１５９）ｃｏｒｐｏｒａｔｉｏｎ 股份公司Ｃ （１６０）ｃｏｓｔ 成本Ｃ （１６１）ｃｏｓｔ　ａｃｃｏｕｎｔ 成本帐户Ｃ （１６２）ｃｏｓｔ　ａｃｃｏｕｎｔｉｎｇ 成本会计Ｃ （１６３）ｃｏｓｔ　ａｃｃｏｕｎｔｉｎｇ　ｍａｎｕａｌ 成本手册Ｃ （１６４）ｃｏｓｔ　ａｃｃｏｕｎｔｓ　ｃａｌｅｎｄａｒ 成本报表的日历时间Ｃ （１６５）ｃｏｓｔ　ａｄｊｕｓｔｍｅｎｔ 成本调整Ｃ （１６６）ｃｏｓｔ　ａｌｌｏｃａｔｉｏｎ 成本分配Ｃ （１６７）ｃｏｓｔ　ａｐｐｏｒｔｉｏｎｍｅｎｔ 成本分摊Ｃ （１６８）ｃｏｓｔ　ａｔｔｒｉｂｕｔｉｏｎ 成本归属Ｃ （１６９）ｃｏｓｔ　ａｕｄｉｔ 成本审计Ｃ （１７０）ｃｏｓｔ　ｂｅｈａｖｉｏｕｒ 成本性态Ｃ （１７１）ｃｏｓｔ　ｂｅｎｅｆｉｔ　ａｎａｌｙｓｉｓ 成本效益分析Ｃ （１７２）ｃｏｓｔ　ｃｅｎｔｅｒ 成本中心Ｃ （１７３）ｃｏｓｔ　ｄｒｉｖｅｒ 成本动因Ｃ （１７４）ｃｏｓｔ　ｏｆ　ｃａｐｉｔａｌ 资本成本Ｃ （１７５）ｃｏｓｔ　ｏｆ　ｃｏｎｆｏｒｍａｎｃｅ 相符成本Ｃ （１７６）ｃｏｓｔ　ｏｆ　ｇｏｏｄｓ　ｓｏｌｄ 销货成本Ｃ （１７７）ｃｏｓｔ　ｏｆ　ｎｏｎ－ｃｏｎｆｏｒｍａｎｃｅ 非相符成本Ｃ （１７８）ｃｏｓｔ　ｏｆ　ｓａｌｅｓ 销售成本Ｃ （１７９）ｃｏｓｔ　ｒｅｄｕｃｔｉｏｎ 成本降低Ｃ （１８０）ｃｏｓｔ　ｓｔｒｕｃｔｕｒｅ 成本结构Ｃ （１８１）ｃｏｓｔ　ｕｎｉｔ 成本单位Ｃ （１８２）ｃｏｓｔ－ｖｏｌｕｍｅ－ｐｒｏｆｉｔ　ａｎａｌｙｓｉｓ（ＣＶＰ） 本量利分析Ｃ （１８３）ｃｏｓｔｉｎｇ 成本计算Ｃ （１８４）ＣＰＰ 现时购买力会计Ｃ （１８５）ｃｒｅｄｉｔ　ｎｏｔｅ 贷项通知Ｃ （１８６）ｃｒｅｄｉｔ　ｒｅｐｏｒｔ 信贷报告书Ｃ （１８７）ｃｒｅｄｉｔｏｒ 债权人Ｃ （１８８）ｃｒｅｄｉｔｏｒ　ｄａｙｓ　ｒａｔｉｏ 应付帐款天数率Ｃ （１８９）ｃｒｅｄｉｔｏｒｓ　ｌｅｄｇｅｒ 应付帐款分类帐Ｃ （１９０）ｃｒｉｔｉｃａｌ　ｅｖｅｎｔ 关键事项Ｃ （１９１）ｃｒｉｔｉｃａｌ　ｐａｔｈ 关键路线Ｃ （１９２）ｃｕｍｕｌａｔｉｖｅ　ｐｒｅｆｅｒｅｎｃｅ　ｓｈａｒｅｓ 累积优先股Ｃ （１９３）ｃｕｒｒｅｎｔ　ａｃｃｏｕｎｔ 往来帐户Ｃ （１９４）ｃｕｒｒｅｎｔ　ａｓｓｅｔ 流动资产Ｃ （１９５）ｃｕｒｒｅｎｔ　ｃｏｓｔ　ａｃｃｏｕｎｔｉｎｇ 现时成本会计Ｃ （１９６）ｃｕｒｒｅｎｔ　ｌｉａｂｉｌｉｔｉｅｓ 流动负债Ｃ （１９７）ｃｕｒｒｅｎｔ　ｐｕｒｃｈａｓｉｎｇ　ｐｏｗｅｒ　ａｃｃｏｕｎｔｉｎｇ 现时购买力会计Ｃ （１９８）ｃｕｒｒｅｎｔ　ｒａｔｉｏｎ 流动比率Ｃ （１９９）ｃｕｔ－ｏｆｆ 截止Ｃ （２００）ＣＶＰ 本量利分析Ｃ （２０１）ｃｙｃｌｅ　ｔｉｍｅ 周转时间Ｄ （２０２）ｄｅｂｅｎｔｕｒｅ 债券Ｄ （２０３）ｄｅｂｉｔ　ｎｏｔｅ 借项通知Ｄ （２０４）ｄｅｂｉｔ　ｃａｐａｃｉｔｙ 举债能力Ｄ （２０５）ｄｅｂｔ　ｒａｔｉｏ 债务比率Ｄ （２０６）ｄｅｂｔｏｒ 债务人Ｄ （２０８）ｄｅｂｔｏｒｓ 应收款Ｄ （２０９）ｄｅｂｔｏｒｓ　ｌｅｄｇｅｒ 应收帐款分类帐Ｄ （２１０）ｄｅｂｔｏｒ＇　ａｇｅ　ａｎａｌｙｓｉｓ 应收帐款帐龄分析Ｄ （２１１）ｄｅｃｉｓｉｏｎ　ｄｒｉｖｅｎ　ｃｏｓｔｓ 决策连动成本Ｄ （２１２）ｄｅｃｉｓｉｏｎ　ｔｒｅｅ 决策树Ｄ （２１３）ｄｅｆｅｃｔｓ 次品Ｄ （２１４）ｄｅｆｅｒｒｅｄ　ｅｘｐｅｎｄｉｔｕｒｅ 递延支出Ｄ （２１５）ｄｅｆｅｒｒｅｄ　ｓｈａｒｅｓ 递延股份Ｄ （２１６）ｄｅｆｅｒｒｅｄ　ｔａｘａｔｉｏｎ 递延税款Ｄ （２１７）ｄｅｌｉｖｅｒｙ　ｎｏｔｅ 交货单Ｄ （２１８）ｄｅｐａｒｔｍｅｎｔａｌ　ａｃｃｏｕｎｔｓ 部门报表Ｄ （２１９）ｄｅｐａｒｔｍｅｎｔａｌ　ｂｕｄｇｅｔ 部门预算Ｄ （２２０）ｄｅｐｒｅｃｉａｔｉｏｎ 折旧Ｄ （２２１）ｄｉｓｐａｔｃｈ　ｎｏｔｅ 发运单Ｄ （２２２）ｄｅｖｅｌｏｐｍｅｎｔ　ｃｏｓｔ 开发成本Ｄ （２２３）ｄｉｆｆｅｒｅｎｔｉａｌ　ｃｏｓｔ 差别成本Ｄ （２２４）ｄｉｒｅｃｔ　ｈｏｕｒｓ　ｙｉｅｌｄ 直接工时产出率Ｄ （２２５）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｃｏｓｔ－ｓｔａｎｄａｒｄ 标准直接人工成本Ｄ （２２６）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｅｆｆｉｃｉｅｎｃｙ－ｖａｒｉａｎｃｅ 直接人工效率差异Ｄ （２２７）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｒａｔｅ－ｖａｒｉａｎｃｅ 直接人工费率差异Ｄ （２２８）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接人工总差异Ｄ （２２９）ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｍｉｘ－ｖａｒｉａｎｃｅ 直接材料结构差异Ｄ （２３０）ｄｉｒｅｃｔ　ｐｒｉｃｅ－ｖａｒｉａｎｃｅ 直接材料价格差异Ｄ （２３１）ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接材料总差异Ｄ （２３２）ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌｓ　ｕｓａｇｅ－ｖａｒｉａｎｃｅ 直接材料用量差异Ｄ （２３３）ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌｓ　ｙｉｅｌｄ－ｖａｒｉａｎｃｅ 直接材料产出率差异Ｄ （２３４）ｄｉｒｅｃｔ　ｃｏｓｔ 直接成本Ｄ （２３５）ｄｉｒｅｃｔ　ｄｅｂｉｔ 直接借项Ｄ （２３６）ｄｉｒｅｃｔ　ｈｏｕｒｓ　ｙｉｅｌｄ 直接小时产出率Ｄ （２３７）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｃｏｓｔ　ｐｅｒｃｅｎｔａｇｅ　ｒａｔｅ 直接人工成本百分比Ｄ （２３８）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｈｏｕｒ　ｒａｔｅ 直接人工小时率Ｄ （２３９）ｄｉｒｅｃｔｓ　ｏｎ　ｉｎｄｉｒｅｃｔ　ｗｏｒｋ 间接工作事项上的工时Ｄ （２４０）ｄｉｓｃｏｕｎｔ　ｒａｔｅ 贴现率Ｄ （２４１）ｄｉｓｃｏｕｎｔｅｄ　ｃａｓｈ　ｆｌｏｗ 现金流量贴现Ｄ （２４２）ｄｉｓｃｒｅｔｉｏｎａｒｙ　ｃｏｓｔ 酌量成本Ｄ （２４３）ｄｉｓｔｒｉｂｕｔｉｏｎ　ｃｏｓｔ 摊销成本Ｄ （２４４）ｄｉｖｅｒｓｉｏｎｓ 移用Ｄ （２４５）ｄｉｖｅｒｔｅｄ　ｈｏｕｒｓ 移用小时Ｄ （２４６）ｄｉｖｅｒｔｅｄ　ｈｏｕｒｓ　ｒａｔｉｏ 移用工时比率Ｄ （２４７）ｄｉｖｉｄｅｎｄ 股利Ｄ （２４８）ｄｉｖｉｄｅｎｄ　ｃｏｖｅｒ 股利产出率Ｄ （２４９）ｄｉｖｉｄｅｎｄ　ｐｅｒ　ｓｈａｒｅ 每股股利Ｄ （２５０）ｄｏｇ 疲软产品Ｄ （２５１）ｄｏｕｂｌｅ　ｅｎｔｒｙ　ａｃｃｏｕｎｔｉｎｇ 复式会计Ｄ （２５２）ｄｏｕｂｌｅ－ｅｎｔｒｙ　ｂｏｏｋ－ｋｅｅｐｉｎｇ 复式薄记Ｄ （２５３）ｄｏｕｂｔｆｕｌ　ｄｅｂｔｓ 可疑债务Ｄ （２５４）ｄｏｗｎ　ｔｉｍｅ 停工时间Ｄ （２５５）ｄｙｎａｍｉｃ　ｐｒｏｇｒａｍｍｉｎｇ 动态规划Ｅ （２５６）ｅａｒｎｉｎｇ　ｐｅｒ　ｓｈａｒｅ 每股盈利Ｅ （２５７）ｅａｒｎｉｎｇ　ｒａｔｉｏ 市盈率Ｅ （２５８）ｅｃｏｎｏｍｉｃ　ｏｒｄｅｒ　ｑｕａｎｔｉｔｙ（ＥＯＱ） 经济订购批量Ｅ （２６０）ｅｆｆｉｃｉｅｎｃｙ　ｒａｔｉｏｎ 效率性比率Ｅ （２６１）ｅｌｅｍｅｎｔ　ｏｆ　ｃｏｓｔ 成本要素Ｅ （２６２）ｅｎｔｉｔｙ 经济个体Ｅ （２６２）ｅｎｖｉｒｏｎｍｅｎｔａｌ　ａｕｄｉｔ 环境审计Ｅ （２６３）ｅｎｖｉｒｏｎｍｅｎｔａｌ　ｉｍｐａｃｔ　ａｓｓｅｓｓｍｅｎｔ 环境影响评价Ｅ （２６４）ＥＯＱ 经济订购批量Ｅ （２６５）ｅｑｕｉｔｙ 权益Ｅ （２６６）ｅｑｕｉｔｙ　ｍｅｔｈｏｄ　ｏｆ　ａｃｃｏｕｎｔｉｎｇ 权益法会计计算Ｅ （２６７）ｅｑｕｉｔｙ　ｓｈａｒｅ　ｃａｐｉｔａｌ 权益股本Ｅ （２６８）ｅｑｕｉｖａｌｅｎｔ　ｕｎｉｔｓ 当量Ｅ （２６９）ｅｖｅｎｔ 事项Ｅ （２７０）ｅｘｃｅｐｔｉｏｎａｌ　ｉｔｅｍｓ 例外事项Ｅ （２７１）ｅｘｐｅｃｔｅｄ　ｖａｌｕｅ 期望值Ｅ （２７２）ｅｘｐｅｎｄｉｔｕｒｅ 支出Ｅ （２７３）ｅｘｐｅｎｓｅｓ 费用Ｅ （２７４）ｅｘｔｅｒｎａｌ　ａｕｄｉｔ 外部审计Ｅ （２７５）ｅｘｔｅｒｎａｌ　ｆａｉｌｕｒｅ　ｃｏｓｔ 外部损失成本Ｅ （２７６）ｅｘｔｒａｏｒｄｉｎａｒｙ　ｉｔｅｍｓ 非常事项Ｆ （２７７）ｆａｃｔｏｒｙ　ｇｏｏｄｓ 让售商品Ｆ （２７８）ｆａｃｔｏｒｉｎｇ 应收帐款让售Ｆ （２７９）ｆａｉｌ　ｖａｌｕｅ 公允价值Ｆ （２８０）ｆｅｅｄｂａｃｋ 反馈Ｆ （２８１）ＦＩＦＯ 先近先出法Ｆ （２８２）ｆｉｎａｌ　ａｃｃｏｕｎｔｓ 年终报表Ｆ （２８３）ｆｉｎａｎｃｅ　ｌｅａｓｅ 融资租赁Ｆ （２８４）ｆｉｎａｎｃｉａｌ　ａｃｃｏｕｎｔｉｎｇ 财务会计Ｆ （２８５）ｆｉｎａｎｃｉａｌ　ａｃｃｏｕｎｔｓ　ｃａｌｅｎｄａｒ　ａｄｊｕｓｔｍｅｎｔ 财务报表的日历时间调整Ｆ （２８６）ｆｉｎａｎｃｉａｌ　ｍａｎａｇｅｍｅｎｔ 财务管理Ｆ （２８７）ｆｉｎａｎｃｉａｌ　ｐｌａｎｎｉｎｇ 财务计划Ｆ （２８８）ｆｉｎａｎｃｉａｌ　ｓｔａｔｅｍｅｎｔ 财务报表Ｆ （２８９）ｆｉｎｉｓｈｅｄ　ｇｏｏｄｓ 完成品Ｆ （２９０）ｆｉｘｅｄ　ａｓｓｅｔ 固定资产Ｆ （２９１）ｆｉｘｅｄ　ｏｖｅｒｈｅａｄ 固定制造费用Ｆ （２９２）ｆｉｘｅｄ　ａｓｓｅｔ　ｔｕｒｎｏｖｅｒ 固定资产周转率Ｆ （２９３）ｆｉｘｅｄ　ａｓｓｅｔｓ　ｒｅｇｉｓｔｅｒ 固定资产登记薄Ｆ （２９４）ｆｉｘｅｄ　ｃｏｓｔ 固定成本Ｆ （２９５）ｆｌｅｘｅｄ　ｂｕｄｇｅｔ 变动限额预算Ｆ （２９６）ｆｌｅｘｉｂｌｅ　ｂｕｄｇｅｔ 弹性预算Ｆ （２９７）ｆｌｏａｔ　ｔｉｍｅ 浮动时间Ｆ （２９８）ｆｌｏａｔｉｎｇ　ｃｈａｒｇｅ 流动抵押Ｆ （２９９）ｆｌｏｗ　ｏｆ　ｆｕｎｄｓ　ｓｔａｔｅｍｅｎｔ 资金流量表Ｆ （３００）ｆｏｒｅｃａｓｔｉｎｇ 预测Ｆ （３０１）ｆｏｕｎｄｅｒ＇ｓ　ｓｈａｒｅｓ 发起人股份Ｆ （３０２）ｆｕｌｌ　ｃａｐａｃｉｔｙ 满负荷生产能力Ｆ （３０３）ｆｕｎｃｔｉｏｎ　ｃｏｓｔｉｎｇ 职能成本计算Ｆ （３０４）ｆｕｎｃｔｉｏｎａｌ　ｂｕｄｇｅｔ 职能预算Ｆ （３０５）ｆｕｎｄ　ａｃｃｏｕｎｔｉｎｇ 基金会计Ｆ （３０６）ｆｕｎｄａｍｅｎｔａｌ　ａｃｃｏｕｎｔｉｎｇ　ｃｏｎｃｅｐｔ 基础会计概念Ｆ （３０７）ｆｕｎｇｉｂｌｅ　ａｓｓｅｔｓ 可互换资产Ｆ （３０８）ｆｕｔｕｒｉｓｔｉｃ　ｐｌａｎｎｉｎｇ 远景计划Ｇ （３１０）ｇｅａｒｉｎｇ 举债经营比率（杠杆）　Ｇ （３１１）ｇｏａｌ　ｃｏｎｇｒｕｅｎｃｅ 目标一致性　Ｇ （３１２）ｇｏｉｎｇ　ｃｏｎｃｅｒｎ　ｃｏｎｃｅｐｔ 持续经营概念　Ｇ （３１３）ｇｏｏｄｓ　ｒｅｃｅｉｖｅｄ　ｎｏｔｅ 商品收讫单　Ｇ （３１４）ｇｏｏｄｗｉｌｌ 商誉　Ｇ （３１５）ｇｒｏｓｓ　ｄｉｖｉｄｅｎｄ　ｙｉｅｌｄ 总股息产出率　Ｇ （３１６）ｇｒｏｓｓ　ｍａｒｇｉｎ 总边际　Ｇ （３１７）ｇｒｏｓｓ　ｐｒｏｆｉｔ 毛利润　Ｇ （３１８）ｇｒｏｓｓ　ｐｒｏｆｉｔ　ｐｅｒｃｅｎｔａｇｅ 毛利润百分比　Ｇ （３１９）ｇｒｏｕｐ 企业集团　Ｇ （３２０）ｇｒｏｕｐ　ａｃｃｏｕｎｔｓ 集团报表　Ｈ （３１２）ｈｉｇｈ－ｇｅａｒｅｄ 高结合杠杆（比例）　Ｈ （３１３）ｈｉｒｅ　ｐｕｒｃｈａｓｅ 租购　Ｈ （３１４）ｈｉｓｔｏｒｉｃａｌ　ｃｏｓｔ 历史成本　Ｈ （３１５）ｈｉｓｔｏｒｉｃａｌ　ｃｏｓｔ　ａｃｃｏｕｎｔｉｎｇ 历史成本会计　Ｈ （３１６）ｈｏｕｒｓ 小时　Ｈ （３１７）ｈｕｒｄｌｅ　ｒａｔｅ 最低可接受的报酬率　Ｉ （３１８）ｉｄｅａｌ　ｓｔａｎｄａｒｄ 理想标准　Ｉ （３１９）ｉｄｌｅ　ｃａｐａｃｉｔｙ　ｒａｔｉｏｎ 闲置生产能力比率　Ｉ （３２０）ｉｄｌｅ　ｔｉｍｅ 闲置时间　Ｉ （３２１）ｉｍｐｅｒｓｏｎａｌ　ａｃｃｏｕｎｔｓ 非记名帐户　Ｉ （３２２）ｉｍｐｒｅｓｔ　ｓｙｓｔｅｍ 定额备用制度　Ｉ （３２３）ｉｎｃｏｍｅ　ａｎｄ　ｅｘｐｅｎｄｉｔｕｒｅ　ａｃｃｏｕｎｔ 收益和支出报表　Ｉ （３２４）ｉｎｃｏｍｐｌｅｔｅ　ｒｅｃｏｒｄｓ 不完善记录　Ｉ （３２５）ｉｎｃｒｅｍｅｎｔａｌ　ｃｏｓｔ 增量成本　Ｉ （３２６）ｉｎｃｒｅｍｅｎｔａｌ　ｙｉｅｌｄ 增量产出率　Ｉ （３２７）ｉｎｄｉｒｅｃｔ　ｃｏｓｔ 间接成本　Ｉ （３２８）ｉｎｄｉｒｅｃｔ　ｈｏｕｒｓ 间接小时　Ｉ （３２９）ｉｎｓｏｌｖｅｎｃｙ 无力偿付　Ｉ （３３０）ｉｎｔａｎｇｉｂｌｅ　ａｓｓｅｔ 无形资产　Ｉ （３３１）ｉｎｔｅｇｒａｔｅｄ　ａｃｃｏｕｎｔｓ 综合报表　Ｉ （３３２）ｉｎｔｅｒｄｅｐｅｎｄｅｎｃｙ　ｃｏｎｃｅｐｔ 关联性概念　Ｉ （３３３）ｉｎｔｅｒｅｓｔ　ｃｏｖｅｒ 利息保障倍数　Ｉ （３３４）ｉｎｔｅｒｌｏｃｋｉｎｇ　ａｃｃｏｕｎｔｓ 连锁报表　Ｉ （３３５）ｉｎｔｅｒｎａｌ　ａｕｄｉｔ 内部审计　Ｉ （３３６）ｉｎｔｅｒｎａｌ　ｃｈｅｃｋ 内部牵制　Ｉ （３３７）ｉｎｔｅｒｎａｌ　ｃｏｎｔｒｏｌ　ｓｙｓｔｅｍ 内部控制体系　Ｉ （３３８）ｉｎｔｅｒｎａｌ　ｆａｉｌｕｒｅ　ｃｏｓｔ 内部损失成本　Ｉ （３３９）ｉｎｔｅｒｎａｌ　ｒａｔｅ　ｏｆ　ｒｅｔｕｒｎ（ＩＲＲ） 内含报酬率　Ｉ （３４０）ｉｎｖｅｎｔｏｒｙ 存货　Ｉ （３４１）ｉｎｖｅｓｔｍｅｎｔ 投资　Ｉ （３４２）ｉｎｖｅｓｔｍｅｎｔ　ｃｅｎｔｅｒ 投资中心　Ｉ （３４３）ｉｎｖｏｉｃｅ　ｒｅｇｉｓｔｅｒ 发票登记薄　Ｉ （３４４）ｉｓｓｕｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 已发行股本　Ｊ （３４５）ｊｏｂ 定单　Ｊ （３４６）ｊｏｂ　ｃａｒｄ 工作卡　Ｊ （３４７）ｊｏｂ　ｃｏｓｔｉｎｇ 工作成本计算　Ｊ （３４８）ｊｏｂ　ｓｈｅｅｔ 工作单　Ｊ （３４９）ｊｏｉｎｔ　ｃｏｓｔ 联合成本　Ｊ （３５０）ｊｏｉｎｔ　ｐｒｏｄｕｃｔｓ 联产品　Ｊ （３５１）ｊｏｉｎｔ　ｓｔｏｃｋ　ｃｏｍｐａｎｙ 股份公司　Ｊ （３５３）ｊｏｕｒｎａｌ 日记帐　Ｊ （３５４）ｊｕｓｔ－ｉｎ－ｔｉｍｅ（ＪＩＴ） 适时制度　Ｊ （３５５）ｊｕｓｙ－ｉｎ－ｔｉｍｅ　ｐｒｏｄｕｃｔｉｏｎ 适时生产　Ｊ （３５６）ｊｕｓｔ－ｉｎ－ｔｉｍｅ　ｐｕｒｃｈａｓｉｎｇ 适时购买　Ｋ （３５７）ｋｅｙ　ｆａｃｔｏｒ 关键因素　Ｌ （３５８）ｌａｂｏｕｒ 人工　Ｌ （３５９）ｌａｂｏｕｒ　ｔｒａｎｓｆｅｒ　ｎｏｔｅ 人工转移单　Ｌ （３６０）ｌｅａｎｉｎｇ　ｃｕｒｖｅ 学习曲线　Ｌ （３６１）ｌｅｄｇｅｒ 分类帐户　Ｌ （３６２）ｌｅｎｇｔｈ　ｏｆ　ｏｒｄｅｒ　ｂｏｏｋ 定单平均周期　Ｌ （３６３）ｌｅｔｔｅｒ　ｏｆ　ｃｒｅｄｉｔ 信用证　Ｌ （３６４）ｌｅｖｅｒａｇｅ 举债经营比率　Ｌ （３６５）ｌｉａｂｉｌｉｔｉｅｓ 负债　Ｌ （３６６）ｌｉｆｅ　ｃｙｃｌｅ　ｃｏｓｔｉｎｇ 寿命周期成本计算　Ｌ （３６７）ＬＩＦＯ 后近先出法　Ｌ （３６８）ｌｉｍｉｔｅｄ　ｌｉａｂｉｌｉｔｙ　ｃｏｍｐａｎｙ 有限责任公司　Ｌ （３６９）ｌｉｍｉｔｉｎｇ　ｆａｃｔｏｒ 限制因素　Ｌ （３７０）ｌｉｎｅ－ｉｔｅｍ　ｂｕｄｇｅｔ 明细支出预算　Ｌ （３７１）ｌｉｎｅｒ　ｐｒｏｇｒａｍｍｉｎｇ 线性规划　Ｌ （３７２）ｌｉｑｕｉｄ　ａｓｓｅｔｓ 变现资产　Ｌ （３７３）ｌｉｑｕｉｄａｔｉｏｎ 清算　Ｌ （３７４）ｌｉｑｕｉｄｉｔｙ　ｒａｔｉｏｓ 易变现比率　Ｌ （３７５）ｌｏａｎ 贷款　Ｌ （３７６）ｌｏａｎ　ｃａｐｉｔａｌ 借入资本　Ｌ （３７７）ｌｏｎｇ　ｒａｎｇｅ　ｐａｌｎｎｉｎｇ 长期计划　Ｌ （３７８）ｌｏｓｔ　ｔｉｍｅ　ｒｅｃｏｒｄ 虚耗时间记录　Ｌ （３７９）ｌｏｗ　ｇｅａｒｅｄ 低结合杠杆（比例）　Ｌ （３８０）ｌｏｗｅｒ　ｏｆ　ｃｏｓｔ　ｏｒ　ｎｅｔ　ｒｅａｌｉｚａｂｌｅ　ｖａｌｕｅ　ｃｏｎｃｅｐｔ 成本或可变净价孰低概念　Ｍ （３８１）ｍａｃｈｉｎｅ　ｈｏｕｒ　ｒａｔｅ 机器小时率　Ｍ （３８２）ｍａｃｈｉｎｅ　ｔｉｍｅ　ｒｅｃｏｒｄ 机器时间记录　Ｍ （３８３）ｍａｎａｇｅｄ　ｃｏｓｔ 管理成本　Ｍ （３８４）ｍａｎａｇｅｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ 管理会计　Ｍ （３８５）ｍａｎａｇｅｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ　ｃｏｎｃｅｐｔ 管理会计概念　Ｍ （３８６）ｍａｎａｇｅｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ　ｇｕｉｄｅｓ 管理会计指导方针　Ｍ （３８７）ｍａｎａｇｅｍｅｎｔ　ａｕｄｉｔ 管理审计　Ｍ （３８８）ｍａｎａｇｅｍｅｎｔ　ｂｕｙ－ｏｕｔ 管理性购买产权　Ｍ （３８９）ｍａｎａｇｅｍｅｎｔ　ｂｙ　ｅｘｃｅｐｔｉｏｎ 例外管理原则　Ｍ （３９０）ｍａｒｇｉｎ 边际　Ｍ （３９１）ｍａｒｇｉｎ　ｏｆ　ｓａｆｅｔｙ　ｒａｔｉｏｎ 安全边际比率　Ｍ （３９２）ｍａｒｇｉｎ　ｃｏｓｔ 边际成本　Ｍ （３９３）ｍａｒｇｉｎ　ｃｏｓｔｉｎｇ 边际成本计算　Ｍ （３９４）ｍａｒｋ－ｄｏｗｎ 降低标价　Ｍ （３９５）ｍａｒｋ－ｕｐ 提高标价　Ｍ （３９６）ｍａｒｋｅｔ　ｒｉｓｋ　ｐｒｅｍｉｕｍ 市场分险补偿　Ｍ （３９７）ｍａｒｋｅｔ　ｓｈａｒｅ 市场份额　Ｍ （３９８）ｍａｒｋｅｔｉｎｇ　ｃｏｓｔ 营销成本　Ｍ （３９９）ｍａｔｃｈｉｎｇ　ｃｏｎｃｅｐｔ 配比概念　Ｍ （４００）ｍａｔｅｒｉａｌｉｔｙ　ｃｏｎｃｅｐｔ 重要性概念　Ｍ （４０１）ｍａｔｅｒｉａｌｓ　ｒｅｑｕｉｓｉｔｉｏｎ 领料单　Ｍ （４０２）ｍａｔｅｒｉａｌｓ　ｒｅｔｕｒｎｅｄ　ｎｏｔｅ 退料单　Ｍ （４０４）ｍｅｍｏｒａｎｄｕｍ　ｏｆ　ａｓｓｏｃｉａｔｉｏｎ 公司设立细则　Ｍ （４０５）ｍｅｒｇｅｒ 兼并　Ｍ （４０６）ｍｅｒｇｅｒ　ａｃｃｏｕｎｔｉｎｇ 兼并会计　Ｍ （４０７）ｍｉｎｏｒｉｔｙ　ｉｎｔｅｒｅｓｔ 少数股权　Ｍ （４０８）ｍｉｘｅｄ　ｃｏｓｔ 混合成本　Ｎ （４０９）ｎｅｔ　ａｓｓｅｔｓ 净资产　Ｎ （４１０）ｎｅｔ　ｂｏｏｋ　ｖａｌｕｅ 净帐面价值　Ｎ （４１１）ｎｅｔ　ｌｉｑｕｉｄ　ｆｕｎｄｓ 净可变现资金　Ｎ （４１２）ｎｅｔ　ｍａｒｇｉｎ 净边际　Ｎ （４１３）ｎｅｔ　ｐｒｅｓｅｎｔ　ｖａｌｕｅ（ＮＰＶ） 净现值　Ｎ （４１４）ｎｅｔ　ｐｒｏｆｉｔ 净利润　Ｎ （４１５）ｎｅｔ　ｒｅａｌｉｚａｂｌｅ　ｖａｌｕｅ 可变现净值　Ｎ （４１６）ｎｅｔ　ｗｏｒｔｈ 资产净值　Ｎ （４１７）ｎｅｔｗｏｒｋ　ａｎａｌｙｓｉｓ 网络分析　Ｎ （４１８）ｎｏｉｓｅ 干捞　Ｎ （４１９）ｎｏｍｉｎａｌ　ａｃｃｏｕｎｔ 名义帐户　Ｎ （４２０）ｎｏｍｉｎａｌ　ｓｈａｒｅ　ｃａｐｉｔａｌ 名义股本　Ｎ （４２１）ｎｏｍｉｎａｌ　ｈｏｌｄｉｎｇ 代理持有股份　Ｎ （４２２）ｎｏｎ－ａｄｊｕｓｔｉｎｇ　ｅｖｅｎｔｓ 非调整事项　Ｎ （４２３）ｎｏｎ－ｆｉｎａｎｃｉａｌ　ｐｅｒｆｏｒｍａｎｃｅ　ｍｅａｓｕｒｅｍｅｎｔ 非财务业绩计量　Ｎ （４２４）ｎｏｎ－ｉｎｔｅｒｇｒａｔｅｄ　ａｃｃｏｕｎｔｓ 非综合报表　Ｎ （４２５）ｎｏｎ－ｌｉｎｅｒ　ｐｒｏｇｒａｍｍｉｎｇ 非线性规划　Ｎ （４２６）ｎｏｎ－ｖｏｔｉｎｇ　ｓｈａｒｅｓ 无表决权的股份　Ｎ （４２７）ｎｏｔｉｏｎａｌ　ｃｏｓｔ 名义成本　Ｎ （４２８）ｎｕｍｂｅｒ　ｏｆ　ｄａｙｓ　ｓｔｏｃｋ 存货周转天数　Ｎ （４２９）ｎｕｍｂｅｒ　ｏｆ　ｗｅｅｋｓ　ｓｔｏｃｋ 存货周转周数　Ｏ （４３０）ｏｂｊｅｃｔｉｖｅ　ｃｌａｓｓｉｆｉｃａｔｉｏｎ 客体分类　Ｏ （４３１）ｏｂｓｏｌｅｓｃｅｎｃｅ 陈旧　Ｏ （４３２）ｏｆｆ　ｂａｌａｎｃｅ　ｓｈｅｅｔ　ｆｉｎａｎｃｅ 资产负债表外筹资　Ｏ （４３３）ｏｆｆｅｒ　ｆｏｒ　ｓａｌｅ 标价出售　Ｏ （４３４）ｏｐｅｒａｔｉｎｇ　ｂｕｄｇｅｔ 经营预算　Ｏ （４３５）ｏｐｅｒａｔｉｎｇ　ｌｅａｓｅ 经营租赁　Ｏ （４３６）ｏｐｅｒａｔｉｎｇ　ｓｔａｔｅｍｅｎｔ 营业报表　Ｏ （４３７）ｏｐｅｒａｔｉｏｎ　ｔｉｍｅ 操作时间　Ｏ （４３８）ｏｐｅｒａｔｉｏｎａｌ　ｃｏｎｔｒｏｌ 经营控制　Ｏ （４３９）ｏｐｅｒａｔｉｏｎａｌ　ｇｅａｒｉｎｇ 经营杠杆　Ｏ （４４０）ｏｐｅｒａｔｉｎｇ　ｐｌａｎｓ 经营计划　Ｏ （４４１）ｏｐｐｏｒｔｕｎｉｔｙ　ｃｏｓｔ 机会成本　Ｏ （４４２）ｏｒｄｅｒ 定单　Ｏ （４４３）ｏｒｄｉｎａｒｙ　ｓｈａｒｅｓ 普通股　Ｏ （４４４）ｏｕｔ－ｏｆ－ｄａｔｅ　ｃｈｅｑｕｅ 过期支票　Ｏ （４４５）ｏｖｅｒ　ｃａｐｉｔａｌｉｚａｔｉｏｎ 过分资本化　Ｏ （４４６）ｏｖｅｒｈｅａｄ 制造费用　Ｏ （４４７）ｏｖｅｒｈｅａｄ　ａｂｓｏｒｐｔｉｏｎ　ｒａｔｅ 制造费用分配率　Ｏ （４４８）ｏｖｅｒｈｅａｄ　ｃｏｓｔ 制造费用　Ｏ （４４９）ｏｖｅｒｔｒａｄｉｎｇ 超过营业资金的经营　Ｐ （４５０）ｐａｉｄ　ｃｈｅｑｕｅ 已付支票　Ｐ （４５１）ｐａｉｄ－ｕｐ　ｓｈａｒｅ　ｃａｐｉｔａｌ 认定股本　Ｐ （４５２）ｐａｒｅｎｔ　ｃｏｍｐａｎｙ 母公司　Ｐ （４５３）ｐａｒｅｔｏ　ｄｉｓｔｒｉｂｕｔｉｏｎ 帕累托分布　Ｐ （４５４）ｐａｒｔｉｃｉｐａｔｉｎｇ　ｐｒｅｆｅｒｅｎｃｅ　ｓｈａｒｅｓ 参与优先股　Ｐ （４５６）ｐａｙａｂｌｅ　ｌｅｄｇｅｒ 应付款项帐户　Ｐ （４５７）ｐａｙｂａｃｋ 回收期　Ｐ （４５８）ｐａｙｍｅｎｔｓ　ａｎｄ　ｒｅｃｅｉｐｔｓ　ａｃｃｏｕｎｔ 收入和支出报表　Ｐ （４５９）ｐａｙｍｅｎｔｓ　ｗｉｔｈｈｅｌｄ 保留款额　Ｐ （４６０）ｐａｙｒｏｌｌ 工资单　Ｐ （４６１）ｐａｙｒｏｌｌ　ａｎａｌｙｓｉｓ 工资分析　Ｐ （４６２）ｐｅｒｃｅｎｔａｇｅ　ｐｒｏｆｉｔ　ｏｎ　ｔｕｒｎｏｖｅｒ 利润对营业额比率　Ｐ （４６３）ｐｅｒｉｏｄ　ｃｏｓｔ 期间成本　Ｐ （４６４）ｐｅｒｐｅｔｕａｌ　ｉｎｖｅｎｔｏｒｙ 永续盘存　Ｐ （４６５）ｐｅｒｓｏｎａｌ　ａｃｃｏｕｎｔ 记名帐户　Ｐ （４６６）ＰＥＰＴ 项目评审法　Ｐ （４６７）ｐｅｔｔｙ　ｃａｓｈ　ａｃｃｏｕｎｔ 备用金帐户　Ｐ （４６８）ｐｅｔｔｙ　ｃａｓｈ　ｖｏｕｃｈｅｒ 备用金凭证　Ｐ （４６９）ｐｈｙｓｉｃａｌ　ｉｎｖｅｎｔｏｒｙ 实地盘存　Ｐ （４７０）ｐｌａｎｎｉｎｇ 计划　Ｐ （４７１）ｐｌａｎｎｉｎｇ　ｈｏｒｉｚｏｎ 计划时限　Ｐ （４７２）ｐｌａｎｎｉｎｇ　ｐｅｒｉｏｄ 计划期间　Ｐ （４７３）ｐｏｌｉｃｙ　ｃｏｓｔ 政策成本　Ｐ （４７４）ｐｏｓｉｔｉｏｎ　ａｕｄｉｔ 状况审计　Ｐ （４７５）ｐｏｓｔ　ｂａｌａｎｃｅ　ｓｈｅｅｔ　ｅｖｅｎｔｓ 资产负债表编后事项　Ｐ （４７６）ｐｒａｃｔｉｃａｌ　ｃａｐａｃｉｔｙ 实际生产能力　Ｐ （４７７）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ　ｌｏｓｓｅｓ 购置前损失　Ｐ （４７８）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ　ｐｒｏｆｉｔｓ 购置前利润　Ｐ （４７９）ｐｒｅｆｅｒｅｎｃｅ　ｓｈａｒｅｓ 优先股　Ｐ （４８０）ｐｒｅｆｅｒｅｎｃｅ　ｃｒｅｄｉｔｏｒｓ 优先债权人　Ｐ （４８１）ｐｒｅｆｅｒｒｅｄ　ｃｒｅｄｉｔｏｒｓ 优先债权人　Ｐ （４８２）ｐｒｅｐａｙｍｅｎｔｓ 预付款项　Ｐ （４８３）ｐｒｅｓｅｎｔ　ｖａｌｕｅ 现值　Ｐ （４８４）ｐｒｅｖｅｎｔｉｏｎ　ｃｏｓｔ 预防成本　Ｐ （４８５）ｐｒｉｃｅ　ｒａｔｉｏ 市盈率　Ｐ （４８６）ｐｒｉｍｅ　ｃｏｓｔ 主要成本　Ｐ （４８７）ｐｒｉｍｅ　ｅｎｔｒｙ－ｂｏｏｋｓ　ｏｆ 原始分录登记薄　Ｐ （４８８）ｐｒｉｎｃｉｐａｌ　ｂｕｄｇｅｔ　ｆａｃｔｏｒ 主要预算因素　Ｐ （４８９）ｐｒｉｏｒ　ｃｈａｒｇｅ　ｃａｐｉｔａｌ 优先股　Ｐ （４９０）ｐｒｉｏｒ　ｙｅａｒ　ａｄｊｕｓｔｍｅｎｔｓ 以前年度调整　Ｐ （４９１）ｐｒｉｏｒｉｔｙ　ｂａｓｅ　ｂｕｄｇｅｔｉｎｇ 优先顺序体制的预算　Ｐ （４９２）ｐｒｉｖａｔｅ　ｃｏｍｐａｎｙ 私人公司　Ｐ （４９３）ｐｒｏ－ｆｏｒｍａ　ｉｎｖｏｉｃｅ 预开发票　Ｐ （４９４）ｐｒｏｂｌｅｍ　ｃｈｉｌｄ 问号产品　Ｐ （４９５）ｐｒｏｃｅｓｓ　ｃｏｓｔｉｎｇ 分步成本计算　Ｐ （４９６）ｐｒｏｃｅｓｓ　ｔｉｍｅ 加工时间　Ｐ （４９７）ｐｒｏｄｕｃｔ　ｃｏｓｔ 产品成本　Ｐ （４９８）Ｐｒｏｄｕｃｔ　ｌｉｆｅ　ｃｙｃｌｅ 产品寿命周期　Ｐ （４９９）ｐｒｏｄｕｃｔｉｏｎ　ｃｏｓｔ 生产成本　Ｐ （５００）ｐｒｏｄｕｃｔｉｏｎ　ｃｏｓｔ　ｏｆ　ｓａｌｅｓ 售货成本Ｐ （５０１）ｐｒｏｄｕｃｔｉｏｎ　ｖｏｌｕｍｅ　ｒａｔｉｏ 生产业务量比率　Ｐ （５０２）ｐｒｏｆｉｔ　ｃｅｎｔｅｒ 利润中心　Ｐ （５０３）ｐｒｏｆｉｔ　ｐｅｒ　ｅｍｐｌｏｙｅｅ 每员工利润　Ｐ （５０４）ｐｒｏｆｉｔ　ｒｅｔａｉｎｅｄ　ｆｏｒ　ｔｈｅ　ｙｅａｒ 年度利润留存　Ｐ （５０５）ｐｒｏｆｉｔ　ｔｏ　ｔｕｒｎｏｖｅｒ　ｒａｔｉｏ 利润对营业额比率　Ｐ （５０６）ｐｒｏｆｉｔ－ｖｏｌｕｍｅ　ｇｒａｐｈ 利量图　Ｐ （５０８）ｐｒｏｇｒａｍｍｉｎｇ 规划　Ｐ （５０９）ｐｒｏｊｅｃｔ　ｅｖａｌｕａｔｉｏｎ　ａｎｄ　ｒｅｖｉｅｗ　ｔｅｃｈｎｉｑｕｅ 项目评审法　Ｐ （５１０）ｐｒｏｊｅｃｔｉｏｎ 预计　Ｐ （５１１）ｐｒｏｍｉｓｓｏｒｙ　ｎｏｔｅ 本票　Ｐ （５１２）ｐｒｏｓｐｅｃｔｕｓ 募债说明书　Ｐ （５１３）ｐｒｏｖｉｓｉｏｎｓ　ｆｏｒ　ｌｉａｂｉｌｉｔｉｅｓ　ａｎｄ　ｃｈａｒｇｅｓ 偿债和费用准备　Ｐ （５１４）ｐｒｕｄｅｎｔ　ｃｏｎｃｅｐｔ 稳健性概念　Ｐ （５１５）ｐｕｂｌｉｃ　ｃｏｍｐａｎｙ 公开公司　Ｐ （５１６）ｐｕｒｃｈａｓｅ　ｏｒｄｅｒ 订购单　Ｐ （５１７）ｐｕｒｃｈａｓｅ　ｒｅｑｕｉｓｉｔｉｏｎ 请购单　Ｐ （５１８）ｐｕｒｃｈａｓｅ　ｌｅｄｇｅｒ 采购帐户　Ｑ （５１９）ｑｕａｌｉｔｙ　ｒｅｌａｔｅｄ　ｃｏｓｔｓ 质量有关成本　Ｑ （５２０）ｑｕｅｕｉｎｇ　ｔｉｍｅ 排队时间　Ｒ （５２１）ｒａｔｅ 率　Ｒ （５２２）ｒａｔｉｏ 比率　Ｒ （５２３）ｒａｔｉｏｎ　ｐｙｒａｍｉｄ 比率金字塔　Ｒ （５２４）ｒａｗ　ｍａｔｅｒｉａｌ 原材料　Ｒ （５２５）ｒｅｃｅｉｐｔｓ　ａｎｄ　ｐａｙｍｅｎｔｓ　ａｃｃｏｕｎｔ 收入和支付报表　Ｒ （５２６）ｒｅｃｅｉｖａｂｌｅ　ｌｅｄｇｅｒ 应收款项帐户　Ｒ （５２７）ｒｅｄｅｅｍａｂｌｅ　ｓｈａｒｅｓ 可赎回股份　Ｒ （５２８）ｒｅｄｅｍｐｔｉｏｎ 赎回　Ｒ （５２９）ｒｅｇｉｓｔｅｒｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 注册资本　Ｒ （５３０）ｒｅｊｅｃｔｓ 废品　Ｒ （５３１）ｒｅｌｅｖａｎｃｙ　ｃｏｎｃｅｐｔ 相关性概念　Ｒ （５３２）ｒｅｌｅｖａｎｔ　ｃｏｓｔｓ 相关成本　Ｒ （５３３）ｒｅｌｅｖａｎｔ　ｒａｎｇｅ 相关范围　Ｒ （５３４）ｒｅｌｉａｂｉｌｉｔｙ　ｃｏｎｃｅｐｔ 可靠性概念　Ｒ （５３５）ｒｅｐｌａｃｅｍｅｎｔ　ｐｒｉｃｅ 重置价格　Ｒ （５３６）ｒｅｐｏｒｔ 报表　Ｒ （５３７）ｒｅｐｏｒｔｉｎｇ 报告　Ｒ （５３８）ｒｅｓｅａｒｃｈ　ｃｏｓｔ，　ａｐｐｌｉｅｄ 应用性研究成本　Ｒ （５３９）ｒｅｓｅａｒｃｈ　ｃｏｓｔ，　ｐｕｒｅ　ｏｒ　ｂａｓｉｃ 理论或基础研究成本　Ｒ （５４０）ｒｅｓｅｒｖｅｓ 留存收益　Ｒ （５４１）ｒｅｓｉｄｕａｌ　ｉｎｃｏｍｅ 剩余收益　Ｒ （５４２）ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ　ｃｅｎｔｅｒ 责任中心　Ｒ （５４３）ｒｅｔｅｎｔｉｏｎ　ｍｏｎｅｙ 保留款额　Ｒ （５４４）ｒｅｔｕｒｎ　ｏｎ　ｃａｐｉｔａｌ　ｅｍｐｌｏｙｅｄ 运用资本报酬率　Ｒ （５４５）ｒｅｔｕｒｎｓ 退回　Ｒ （５４６）ｒｅｖｅｎｕｅ 收入　Ｒ （５４７）ｒｅｖｅｎｕｅ　ｃｅｎｔｅｒ 收入中心　Ｒ （５４８）ｒｅｖｅｎｕｅ　ｅｘｐｅｎｄｉｔｕｒｅ 收益支出　Ｒ （５４９）ｒｅｖｅｎｕｅ　ｉｎｖｅｓｔｍｅｎｔ 收入性投资　Ｒ （５５０）ｒｉｇｈｔ　ｉｓｓｕｅ 认股权发行　Ｒ （５５１）ｒｏｌｌｉｎｇ　ｂｕｄｇｅｔ 滚动预算　Ｒ （５５２）ｒｏｌｌｉｎｇ　ｆｏｒｅｃａｓｔ 滚动预测　Ｓ （５５３）ｓａｌｅｓ　ｌｅｄｇｅｒ 销售分类帐　Ｓ （５５４）ｓａｌｅｓ　ｏｒｄｅｒ 销售定单　Ｓ （５５５）ｓａｌｅｓ　ｐｅｒ　ｅｍｐｌｏｙｅｅ 每员工销售额　Ｓ （５５６）ｓｃｒａｐ 废料　Ｓ （５５７）ｓｃｒｉｐ　ｉｓｓｕｅ 红股发行　Ｓ （５５８）ｓｅｃｕｒｅｄ　ｃｒｅｄｉｔｏｒｓ 有担保的债权人　Ｓ （５５９）ｓｅｇｍｅｎｔａｌ　ｒｅｐｏｒｔｉｎｇ 分部报告　Ｓ （５６０）ｓｅｌｌｉｎｇ　ｃｏｓｔ 销售成本　Ｓ （５６１）ｓｅｍｉ－ｆｉｘｅｄ　ｃｏｓｔ 半固定成本　Ｓ （５６２）ｓｅｍｉ－ｖａｒｉａｂｌｅ　ｃｏｓｔ 半变动成本　Ｓ （５６３）ｓｅｎｓｉｔｉｖｉｔｙ　ａｎａｌｙｓｉｓ 敏感性分析　Ｓ （５６４）ｓｅｒｖｉｃｅ　ｃｏｓｔ　ｃｅｎｔｅｒ 服务成本中心　Ｓ （５６５）ｓｅｒｖｉｃｅ　ｃｏｓｔｉｎｇ 服务成本计算　Ｓ （５６６）ｓｅｔ－ｕｐ　ｔｉｍｅ 安装时间　Ｓ （５６７）ｓｈａｄｏｗ　ｐｒｉｃｅｓ 影子价格　Ｓ （５６８）ｓｈａｒｅ 股票　Ｓ （５６９）ｓｈａｒｅ　ｃａｐｉｔａｌ 股份资本　Ｓ （５７０）ｓｈａｒｅ　ｏｐｔｉｏｎ　ｓｃｈｅｍｅ 购股权证方案　Ｓ （５７１）ｓｈａｒｅ　ｐｒｅｍｉｕｍ 股票溢价　Ｓ （５７２）ｓｉｇｈｔ　ｄｒａｆｔ 即期汇票　Ｓ （５７３）ｓｉｎｇｌｅ－ｅｎｔｒｙ　ｂｏｏｋ－ｋｅｅｐｉｎｇ 单式薄记　Ｓ （５７４）ｓｉｎｋｉｎｇ　ｆｕｎｄ 偿债基金　Ｓ （５７５）ｓｌａｃｋ　ｔｉｍｅ 松驰时间　Ｓ （５７６）ｓｏｃｉａｌ　ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ　ｃｏｓｔ 社会责任成本　Ｓ （５７７）ｓｏｌｅ　ｔｒａｄｅｒ 独资经营者　Ｓ （５７８）ｓｏｕｒｃｅ　ａｎｄ　ａｐｐｌｉｃａｔｉｏｎ　ｏｆ　ｆｕｎｄｓ　ｓｔａｔｅｍｅｎｔ 资金来源和运用表　Ｓ （５７９）ｓｐｅｃｉａｌ　ｏｒｄｅｒ　ｃｏｓｔｉｎｇ 特殊定单成本计算　Ｓ （５８０）ｓｔａｆｆ　ｃｏｓｔｓ 职工成本　Ｓ （５８１）ｓｔａｎｄａｒｄ 标准　Ｓ （５８２）ｓｔａｎｄａｒｄ　ａｃｃｏｕｎｔｉｎｇ　ｐｒａｃｔｉｃｅ 标准会计实务　Ｓ （５８３）ｓｔａｎｄａｒｄ　ｃｏｓｔ 标准成本　Ｓ （５８４）ｓｔａｎｄａｒｄ　ｃｏｓｔｉｎｇ 标准成本计算　Ｓ （５８５）ｓｔａｎｄａｒｄ　ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｃｏｓｔ 标准直接人工　Ｓ （５８６）ｓｔａｎｄａｒｄ　ｈｏｕｒ 标准小时　Ｓ （５８７）ｓｔａｎｄａｒｄ　ｍｉｎｕｔｅ 标准分钟　Ｓ （５８８）ｓｔａｎｄａｒｄ　ｐｅｒｆｏｒｍａｃｅ－ｌａｂｏｕｒ 标准人工业绩　Ｓ （５８９）ｓｔａｎｄａｒｄ　ｔｉｍｅ 标准时间　Ｓ （５９０）ｓｔａｎｄａｒｄ　ｏｒｄｅｒ 经常性定单　Ｓ （５９１）ｓｔａｔｅｍｅｎｔ　ｏｆ　ａｃｃｏｕｎｔ 营业帐单　Ｓ （５９２）ｓｔａｔｅｍｅｎｔ　ｏｆ　ａｆｆａｉｒｓ 财务状况表　Ｓ （５９３）ｓｔａｔｕｔｏｒｙ　ｂｏｄｙ 法定实体　Ｓ （５９４）ｓｔｏｃｋ 存货　Ｓ （５９５）ｓｔｏｃｋ　ｃｏｎｔｒｏｌ 存货控制　Ｓ （５９６）ｓｔｏｃｋ　ｔｕｒｎｏｖｅｒ 存货周转率　Ｓ （５９７）ｓｔｏｃｋｔａｋｉｎｇ 盘点存货　Ｓ （５９８）ｓｔｏｒｅｓ　ｒｅｑｕｉｓｉｔｉｏｎ 领料申请单　Ｓ （５９９）ｓｔｒａｔｅｇｉｃ　ｂｕｓｉｎｅｓｓ　ｕｎｉｔ 战略性经营单位　Ｓ （６００）ｓｔｒａｔｅｇｉｃ　ｍａｎａｇｅｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ 战略管理会计　Ｓ （６０１）ｓｔｒａｔｅｇｉｃ　ｐｌａｎｎｉｎｇ 战略计划　Ｓ （６０２）ｓｔｒａｔｅｇｙ 战略　Ｓ （６０３）ｓｕｂｊｅｃｔｉｖｅ　ｃｌａｓｓｉｆｉｃａｔｉｏｎ 主体分类　Ｓ （６０４）ｓｕｂｓｃｒｉｂｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 已认购的股本　Ｓ （６０５）ｓｕｂｓｉｄｉａｒｙ　ｕｎｄｅｒｔａｋｉｎｇ 子公司　Ｓ （６０６）ｓｕｎｋ　ｃｏｓｔ 沉没成本　Ｓ （６０７）ｓｕｐｐｌｙ　ｅｓｔｉｍａｔｅ 预算估计　Ｓ （６０８）ｓｕｐｐｌｙ　ｅｘｐｅｎｄｉｔｕｒｅ 预算支出　Ｓ （６０９）ｓｕｓｐｅｎｓｅ　ａｃｃｏｕｎｔ 暂记帐户　Ｓ （６１０）ＳＷＯＴ　ａｎａｌｙｓｉｓ 长处和短处，机会和威胁分析　Ｓ （６１１）ｓｙｓｔｅｍ 制度，体系　Ｔ （６１２）ｔａｃｔｉｃａｌ　ｐｌａｎｎｉｎｇ 策略计划　Ｔ （６１３）ｔａｃｔｉｃｓ 策略　Ｔ （６１４）ｔａｋｅ－ｏｖｅｒ 接收　Ｔ （６１５）ｔａｎｇｉｂｌｅ　ａｓｓｅｔ 有形资产　Ｔ （６１６）ｔａｎｇｉｂｌｅ　ｆｉｘｅｄ　ａｓｓｅｔ　ｓｔａｔｅｍｅｎｔ 有形固定资产表　Ｔ （６１７）ｔａｒｇｅｔ　ｃｏｓｔ 目标成本　Ｔ （６１８）ｔｅｒｏｔｅｃｈｎｏｌｏｇｙ 设备综合工程学　Ｔ （６１９）ｔｈｒｏｕｇｈｐｕｔ　ａｃｃｏｕｎｔｉｎｇ 生产量会计　Ｔ （６２０）ｔｉｍｅ 时间　Ｔ （６２１）ｔｉｍｅ　ｓｈｅｅｔ 时间记录表　Ｔ （６２２）ｔｏｔａｌ　ａｓｓｅｔｓ 总资产　Ｔ （６２３）ｔｏｔａｌ　ｑｕａｌｉｔｙ　ｍａｎａｇｅｍｅｎｔ 全面质量管理　Ｔ （６２４）ｔｏｔａｌ　ｓｔｏｃｋｓ 存货总计　Ｔ （６２５）ｔｒａｄｅ　ｃｒｅｄｉｔｏｒｓ 购货客户（应付帐款）　Ｔ （６２６）ｔｒａｄｅ　ｄｅｂｔｏｒｓ 销货客户（应收帐款）　Ｔ （６２７）ｔｒａｄｉｎｇ　ｐｒｏｆｉｔ　ａｎｄ　ｌｏｓｓ　ａｃｃｏｕｎｔ 营业损益表　Ｔ （６２８）ｔｒａｎｓｆｅｒ　ｐｒｉｃｅ 转让价格　Ｔ （６２９）ｔｒａｎｓｉｔ　ｔｉｍｅ 中转时间　Ｔ （６３０）ｔｒｅａｓｕｒｅｒｓｈｉｐ 财务长制度　Ｔ （６３１）ｔｒａｉｌ　ｂａｌａｎｃｅ 试算平衡表　Ｔ （６３２）ｔｕｒｎｏｖｅｒ 营业额　Ｕ （６３３）ｕｎｃａｌｌｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 未催缴股本　Ｕ （６３４）ｕｎｄｅｒ　ｃａｐｉｔａｌｉｚａｔｉｏｎ 不足资本化　Ｕ （６３５）ｕｎｄｅｒ　ｏｒ　ｏｖｅｒ－ａｂｓｏｒｂｅｄ　ｏｖｅｒｈｅａｄ 少吸收或多吸收的制造费用　Ｕ （６３６）ｕｎｉｆｏｒｍ　ａｃｃｏｕｎｔｉｎｇ 统一会计　Ｕ （６３７）ｕｎｉｆｏｒｍ　ｃｏｓｔｉｎｇ 统一成本计算　Ｕ （６３８）ｕｎｉｓｓｕｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 未发行股本　Ｖ （６３９）ｖａｌｕｅ 价值　Ｖ （６４０）ｖａｌｕｅ　ａｄｄｅｄ 增值　Ｖ （６４１）ｖａｌｕｅ　ａｎａｌｙｓｉｓ 价值分析　Ｖ （６４２）ｖａｌｕｅ　ｆｏｒ　ｍｏｎｅｙ　ａｕｄｉｔ 经济效益审计　Ｖ （６４３）ｖａｒｉａｂｌｅ　ｃｏｓｔ 变动成本　Ｖ （６４４）ｖａｒｉａｂｌｅ　ｃｏｓｔ　ｏｆ　ｓａｌｅｓ 销售的变动成本　Ｖ （６４５）ｖａｒｉａｎｃｅ 差异　Ｖ （６４６）ｖａｒｉａｎｃｅ　ａｃｃｏｕｎｔｉｎｇ 差异会计　Ｖ （６４７）ｖａｒｉａｎｃｅ　ａｄｍｉｎｉｓｔｒａｔｉｖｅ　ｃｏｓｔ 行政管理费用差异　Ｖ （６４８）ｖａｒｉａｎｃｅ　ａｎａｌｙｓｉｓ 差异分析　Ｖ （６４９）ｖａｒｉａｎｃｅ　ｂｕｄｇｅｔ 预算差异　Ｖ （６５０）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｅｆｆｉｃｉｅｎｃｙ 直接人工效率差异　Ｖ （６５１）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｒａｔｅ 直接人工费率差异　Ｖ （６５２）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｔｏｔａｌ 直接人工总差异　Ｖ （６５３）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｍｉｘ 直接材料结构差异　Ｖ （６５４）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌｓ　ｐｒｉｃｅ 直接材料价格差异　Ｖ （６５５）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌｓ　ｔｏｔａｌ 直接材料总差异　Ｖ （６５６）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｕｓａｇｅ 直接材料用量差异　Ｖ （６５７）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｙｉｅｌｄ 直接材料产出率差异　Ｖ （６５８）ｖａｒｉａｎｃｅ　ｆｉｘｅｄ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｅｘｐｅｎｄｉｔｕｒｅ 固定生产性制造费用耗费差异　Ｖ （６５９）ｖａｒｉａｎｃｅ　ｆｉｘｅｄ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｔｏｔａｌ 固定生产性制造费用总差异　Ｖ （６６０）ｖａｒｉａｎｃｅ　ｆｉｘｅｄ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｖｏｌｕｍｅ 固定生产性制造费用业务量差异　Ｖ （６６１）ｖａｒｉａｎｃｅ　ｍａｒｋｅｔ　ｓｈａｒｅ 市场份额差异　Ｖ （６６２）ｖａｒｉａｎｃｅ　ｍａｒｋｅｔ　ｓｉｚｅ 市场规模差异　Ｖ （６６３）ｖａｒｉａｎｃｅ　ｍａｒｋｅｔｉｎｇ　ｃｏｓｔ 营销成本差异　Ｖ （６６４）ｖａｒｉａｎｃｅ　ｏｐｅｒａｔｉｏｎａｌ 经营差异　Ｖ （６６５）ｖａｒｉａｎｃｅ　ｏｐｅｒａｔｉｏｎａｌ　ｐｒｉｃｅ 经营价格差异　Ｖ （６６６）ｖａｒｉａｎｃｅ　ｏｐｅｒａｔｉｏｎ　ｕｓａｇｅ 经营用量差异　Ｖ （６６７）ｖａｒｉａｎｃｅ　ｐｌａｎｎｉｎｇ 计划差异　Ｖ （６６８）ｖａｒｉａｎｃｅ　ｐｌａｎｎｉｎｇ　ｐｒｉｃｅ 计划价格差异　Ｖ （６６９）ｖａｒｉａｎｃｅ　ｑｕａｌｉｔｙ　ｃｏｓｔ 质量成本差异　Ｖ （６７０）ｖａｒｉａｎｃｅ　ｒｅｖｉｓｉｏｎ 标准修订差异　Ｖ （６７４）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｍｉｘ　ｃｏｎｔｒｉｂｕｔｉｏｎ 销售贡献毛益差异　Ｖ （６７５）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｍｉｘ　ｐｒｏｆｉｔ 销售结构利润差异　Ｖ （６７６）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｑｕａｎｔｉｔｙ　ｃｏｎｔｒｉｂｕｔｉｏｎ 销售数量贡献毛益差异　Ｖ （６７７）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｑｕａｎｉｔｙ　ｐｒｏｆｉｔ 销售数量利润差异　Ｖ （６７８）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｔｕｒｎｏｖｅｒ 销售收入差异　Ｖ （６７９）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｖｏｌｕｍｅ　ｃｏｎｔｒｉｂｕｔｉｏｎ 销售业务量贡献毛益差异　Ｖ （６８０）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｖｏｌｕｍｅ　ｐｒｏｆｉｔ 销售业务量利润差异　Ｖ （６８１）ｖａｒｉａｎｃｅ　ｓｅｌｌｉｎｇ　ｐｒｉｃｅ 销售价格差异　Ｖ （６８２）ｖａｒｉａｎｃｅ　ｔｏｔａｌ　ｐｒｏｆｉｔ 总利润差异　Ｖ （６８３）ｖａｒｉａｎｃｅ　ｖａｒｉａｂｌｅ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｅｆｆｉｃｉｅｎｃｙ 变动生产性制造费用效率差异　Ｖ （６８４）ｖａｒｉａｎｃｅ　ｖａｒｉａｂｌｅ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｅｘｐｅｎｄｉｔｕｒｅ 变动生产性制造费用耗费差异　Ｖ （６８５）ｖａｒｉａｎｃｅ　ｖａｒｉａｂｌｅ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｔｏｔａｌ 变动生产性制造费用总差异　Ｖ （６８６）ｖｉｒｅｍｅｎｔ 预算流用　Ｖ （６８７）ｖｏｔｅ 表决　Ｖ （６８８）ｖｏｕｃｈｅｒ 凭证　Ｗ （６８９）ｗａｉｔｉｎｇ　ｔｉｍｅ 等候时间　Ｗ （６９０）ｗａｓｔｅ 废品（料）　Ｗ （６９１）ｗａｓｔｉｎｇ　ａｓｓｅｔ 递耗资产　Ｗ （６９２）ｗｅｉｇｈｔｅｄ　ａｖｅｒａｇｅ　ｃｏｓｔ　ｏｆ　ｃａｐｉｔａｌ 资本的加权平均成本　Ｗ （６９３）ｗｅｉｇｈｔｅｄ　ａｖｅｒａｇｅ　ｐｒｉｃｅ 加权平均价格　Ｗ （６９４）ｗｉｔｈ　ｒｅｓｏｕｒｃｅ 有追索权　Ｗ （６９５）ｗｉｔｈｏｕｔ　ｒｅｃｏｕｒｓｅ 无追索权　Ｗ （６９６）ｗｏｒｋｉｎｇ　ｃａｐｉｔａｌ 营运资本　Ｗ （６９７）ｗｒｉｔｅ－ｄｏｗｎ 减值　Ｚ （６９８）ｚｅｒｏ　ｂａｓｅ　ｂｕｄｇｅｔｉｎｇ 零基预算　Ｚ （６９９）ｚｅｒｏ　ｃｏｕｐｏｎ　ｂｏｎｄ 无息债券　Ｚ （７００）Ｚ　ｓｃｏｒｅ 破产预测计分法１（１），提供海量管理资料免费下载！更多免费下载，尽在１（１）。

(完整版)会计常用词汇中英文对照表

(完整版)会计常用词汇中英文对照表

会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost。

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

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。

财务会计专业词汇中英文对照表

财务会计专业词汇中英文对照表

财务会计专业词汇中英文对照表主要专业术语中英文对照表会计会计估计Accounting estimates会计分期Accounting period会计政策Accounting policies会计确认Accounting recognition会计处理Accounting treatment应付账款Accounts payable应收账款Accounts receivable累计折旧Accumulated depreciation调整事项Adjusting events摊销费用Amortization expense公平交易Arms-length transaction资产Assets资产减值损失Assets impairment loss联营公司Associates可供出售金融资产Available-for-sale financial assets 坏账准备Bad debt provision年初余额Balance at the beginning of year 年末余额Balance at the end of year资产负债表Balance sheet银行存款Bank deposit基本每股收益Basic earnings per share应收票据Bills receivable账面价值Book value借款费用Borrowing costs企业合并Business combination营业税金及附加Business taxes and surcharges计量Calculation/Calculate资本公积Capital reserve资本化Capitalization/Capitalized现金流量Cash flows库存现金Cash on hand公允价值变动Change in fair value股东权益变动表Changes in equity可比性Comparability混合金融工具Compound financial instruments 代销商品Consignment goods合并资产负债表Consolidated balance sheet合并利润表Consolidated income statement合并股东权益变动表Consolidated statement of changes in equity 建造合同Construction contract在建工程Construction in progress或有资产Contingent asset或有负债Contingent liability可转换公司债券Convertible notes会计差错更正Correction of accounting errors成本法Cost method主营业务成本Cost of sales from principal activities贷Credit货币计量Currency measurement流动资产Current assets流动负债Current liabilities借Debit债务重组Debt restructuring递延收益Deferred income递延所得税Deferred tax递延所得税资产Deferred tax assets递延所得税负债Deferred tax liabilities折旧Depreciation稀释每股收益Diluted earnings per share直接费用Direct costs直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折现系数Discount factor折现率Discount rate任意盈余公积Discretionary surplus reserve处置成本Disposal costs应付股利Dividend payable应收股利Dividend receivable应付职工薪酬Employee benefits payables股权投资Equity investment权益法Equity method预计负债Estimated liabilities/Provision预计使用寿命Estimated useful life费用Expenses公允价值Fair value融资租赁Finance lease金融资产Financial assets交易性金融资产Financial assets held for trading 财务费用Financial expenses金融工具Financial instruments金融负债Financial liabilities财务报告Financial reporting筹资活动Financing activities产成品Finished products/goods固定资产Fixed assets固定资产清理Fixed assets pending for disposal境外经营Foreign operations特许权Franchise right记账本位币Functional currency公允价值变动收益/（损失）Gains/Losses on changes in fair value 管理费用General and administrative expenses 持续经营Going concern商誉Goodwill政府补助Government grants毛利率Gross profit ratio担保Guarantee持有至到期投资Held-to-maturity investment历史成本Historical cost可辨认性Identifiable减值损失Impairment loss减值准备Impairment losses利润表Income statement所得税Income tax间接法Indirect method保险费Insurance expense无形资产Intangible assets应付利息Interest payable利率Interest rate应收利息Interest receivable集团内部销售Inter-group sales中期财务报表Interim financial statements存货Inventories投资活动Investing activities投资成本Investment cost投资收益Investment income投资性房地产Investment property合营企业Joint-venture劳务成本Labour costs土地使用权Land use right租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-term equity investment 长期借款Long-term loans长期应付款Long-term payable长期应收款Long-term receivables少数股东权益Minority interests净利润Net profits非调整事项Non-adjusting events非流动性负债Non-current liabilities营业外支出Non-operating expenses营业外收入Non-operating income经营活动Operating activities经营租赁Operating lease营业利润Operating profit其他资本公积Other capital reserve其他综合收益Other comprehensive income 其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables所有者权益Owner’s equity所有权Ownership实收资本Paid-in capital专利权Patent资产负债表日后事项Post balance sheet events溢价Premium预付款Prepayment现值Present value以前年度损益事项Prior year profit/loss adjustment商品Product利润Profit利润分配Profit appropriation存货跌价准备Provision for diminution in value of inventories 固定资产减值准备Provision for impairment of fixed assets 损失准备Provision for loss采购成本Purchase costs报酬率Rate of return原材料Raw materials预收款项Receipts in advance确认Recognition/Recognize可收回金额Recoverable amount可变现净值Recoverable value关联交易Related party transactions关联方Related party(ies)租赁收入Rental income重置成本Replacement costs回购Repurchase研究开发费用Research and development costs残值Residual value重组Restructuring追溯调整Retrospective adjustments销售商品收入Revenue from sales of goods收入Revenue/Income职工薪酬Salary costs售后租回交易Sale and lease back主营业务收入Sales from principal activities销售退回Sales return销售额Sales revenue销售税Sales tax分部报告Segment reporting销售费用Selling expenses股本Share capital股份期权Share options股本/资本溢价Share/Capital premium所有者权益Shareholders’ equity短期借款Short-term loans专项应付款Special payables现金流量表Statement of cash flows法定盈余公积Statutory surplus reserve盈余公积Surplus reserves有形资产Tangible assets计税基础Tax basis应交税费Taxes payable暂时性差异T emporary differences交易费用Transaction costs可理解性Understandability未分配利润Undistributed profit/Retained earnings 未实现融资收益Unrealized capital gain增值税Value-added tax在产品Work in progress审计客户关系和审计业务的接受与保持Acceptance and continuanceof client and audit engagement访问控制Access controls接触信息/审计工作底稿Access to information / Audit documentation 否定意见Adverse opinion替代程序Alternative procedures分析程序Analytical procedures在集团层面实施的分析程序Analytical procedures at group level年度报告Annual report适用的财务报告框架Applicable financial reporting framework 按照适用的财务报告编制基础得到恰当会计处理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework(审计证据的)适当性Appropriateness (of audit evidence)认定Assertions评估Assess保证Assurance审计调整Audit adjustment审计工作底稿Audit documentation/Audit working paper 审计证据Audit evidence审计档案Audit file会计师事务所Audit firm/Accounting firm审计意见Audit opinion审计计划Audit plan审计风险Audit risk审计抽样(抽样) Audit sampling (sampling)注册会计师（审计师）Auditor注册会计师与财务信息Auditor and financial information注册会计师的专家Auditor’s expert注册会计师的点估计或区间估计Auditor’s point estimate orauditor’s range 导致非无保留意见的事项段Basis for modification paragraph业务流程Business process（交易的）商业理由Business rationale经营风险业务风险Business risk明显微小Clearly trivial比较财务报表Comparative financial statements比较信息Comparative information被审计单位的互补性控制Compensating controls of entity under audit 完整性Completeness对集团具有财务重大性的单个组成部分Components that are of individual financial significance to the group计算机辅助审计技术Computer-assisted audit techniques 审计的前提条件Conditions for an audit询证函Confirmation合并过程Consolidation process控制活动Control activities控制环境Control environment控制风险Control risk与审计相关的控制Controls relevant to the audit公司治理Corporate governance对应数据Corresponding figures截止Cut-off/As of (date)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 maintainadequate controls (over) 检查风险Detection risk偏差Deviations无法表示意见Disclaimer of opinion双重目的测试Dual-purpose test强调事项段Emphasis of matter paragraph业务工作底稿Engagement documentation/working paper业务约定书Engagement letter项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目质量控制复核人员Engagement quality control reviewer项目组Engagement team被审计单位的风险评估过程Entity’s risk assessment process评价Evaluate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Fundamental 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 correctmaterial 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T olerable 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)。

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现金Cash in hand
银行存款Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票Other monetary assets - cashier‘s check 其他货币资金-银行汇票Other monetary assets - bank draft
其他货币资金-信用卡Other monetary assets - credit cards 其他货币资金-信用证保证金Other monetary assets - L/C deposit 其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks
短期投资-债券投资Investments - Short term - bonds
短期投资-基金投资Investments - Short term - funds
短期投资-其他投资Investments - Short term - others
短期投资跌价准备Provision for short-term investment 长期股权投资-股票投资Long term equity investment - stocks
长期股权投资-其他股权投资Long term equity investment - others 长期债券投资-债券投资Long term securities investemnt - bonds
长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment
应收票据Notes receivable
应收股利Dividends receivable
应收利息Interest receivable
应收帐款Trade debtors
坏帐准备- 应收帐款Provision for doubtful debts - trade debtors
预付帐款Prepayment
应收补贴款Allowance receivable
其他应收款Other debtors
坏帐准备- 其他应收款Provision for doubtful debts - other debtors 其他流动资产Other current assets
物资采购Purchase
原材料Raw materials
包装物Packing materials
低值易耗品Low value consumbles
材料成本差异Material cost difference
自制半成品Self-manufactured goods
库存商品Finished goods
商品进销差价Difference between purchase & sales of commodities 委托加工物资Consigned processiong material
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goods on instalment sales
存货跌价准备Provision for obsolete stocks
待摊费用Prepaid expenses
待处理流动资产损益Unsettled G/L on current assets
待处理固定资产损益Unsettled G/L on fixed assets
委托贷款-本金Consignment loan - principle
委托贷款-利息Consignment loan - interest
委托贷款-减值准备Consignment loan - provision
固定资产-房屋建筑物Fixed assets - Buildings
固定资产-机器设备Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment，furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles
累计折旧Accumulated depreciation
固定资产减值准备Impairment of fixed assets
工程物资-专用材料Project material - specific materials
工程物资-专用设备Project material - specific equipment
工程物资-预付大型设备款Project material - prepaid for equipment 工程物资-为生产准备的工具及器具Project material - tools and facilities for production
在建工程Construction in progress
在建工程减值准备Impairment of construction in progress
固定资产清理Disposal of fixed assets
无形资产-专利权Intangible assets - patent
无形资产-非专利技术Intangible assets - industrial property and know-how
无形资产-商标权Intangible assets - trademark rights
无形资产-土地使用权Intangible assets - land use rights
无形资产-商誉Intangible assets - goodwill
无形资产减值准备Impairment of intangible assets
长期待摊费用Deferred assets
未确认融资费用Unrecognized finance fees
其他长期资产Other long term assets
递延税款借项Deferred assets debits。

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