国际会计外币折算翻译
国际会计准则第 21号外汇汇率变动的影响【外文翻译】
本科毕业论文（设计）外文翻译题目外币报表折算方法分析及中国的选择初探专业会计学外文题目Effect of Changes in Exchage Rates of Foreign Currencies 外文出处International Accounting Standard No 21 (IAS 21)外文作者International Accounting Standards Board原文：International Accounting Standard No 2 (IAS 2)Effect of changes in exchange rates of foreign currenciesObjectiveAn institution may conduct business abroad in two different ways. You can make transactions in foreign currency or may have business abroad. In addition, the entity may file its financial statements in a foreign currency. The purpose of this rule is to prescribe how they are incorporated in the financial statements of an entity, foreign currency transactions and business abroad, and how to convert the financial statements to the presentation currency of choice.The main problems that arise are the type or types of change to use and how to report on the effects of changes in exchange rates within the financial statements.DefinitionsOne group is the group formed by the parent and all its subsidiaries.Net investment in a foreign operation is the amount that corresponds to the participation of the entity that submitted their financial statements in the net assets of that business.Foreign currency (or currency) is any currency other than the functional currency of the entity.Functional currency is the currency of the primary economic environment in which the entity operates.Presentation currency is the currency in which the financial statements are presented.Business abroad is an entity dependent partner, joint venture or branch of the reporting entity, whose activities are based or carried out in a country or a currency different from those of the reporting entity.Currency monetary items are kept in cash and assets and liabilities to be received or paid by a fixed or determinable amount of monetary units.Exchange rate is the ratio of exchange between two currencies.End exchange rate is the rate of existing cash on the balance sheet date.Exchange rate spot is the exchange rate used in transactions with immediate delivery.Fair value is the amount for which an asset could be exchanged, canceled or a liability,among stakeholders and duly informed in a transaction conducted at arm's length.Initial Recognition1. A foreign currency transaction is any transaction whose value is called or requires winding up in a foreign currency, including those in which the entity:(a) buys or sells goods or services whose price is denominated in a foreign currency;(b) lends or borrows funds, if the amounts are set to charge or pay in a foreign currency(c) acquires or disposes provides another avenue for assets or liabilities incurred or liquidation, provided that these operations are denominated in foreign currencies.2. Any foreign currency transaction is recorded at the time of its initial recognition,using the functional currency, by applying to the amount in foreign currency exchange spot at the date of the transaction between the functional currency and foreign currency.The date of the transaction is the date on which the transaction meets the conditions for recognition in accordance with International Financial Reporting Standards. For practical reasons, often using an exchange rate closer to existing at the time of the transaction, for example, may be used for weekly or monthly average rate for all transactions that take place at that time In each of the classes of foreign currency used by the entity.However, it is not appropriate to use average rates if during the interval, the changes have fluctuated significantly.Financial information on the dates of the balance sheets post3. At each balance sheet date:(a) monetary items in foreign currencies are converted using the exchange rate of closure;(b) the non-monetary foreign currency being valued in terms of historical cost, will be converted using the exchange rate on the date of the transaction; and(c) the non-monetary foreign currency being valued at fair value, will be converted using the exchange rates of the date it was determined that fair value.4. To determine the amount of an item is taken into account, in addition, other rules that apply. For example, tangible assets can be valued in terms of historical cost or revalued amount, in accordance with IAS 16 Property, plant and equipment. Regardless of whether it has determined the amount by using the historical cost or revalued amount,provided that this amount has been established in foreign currency is converted to the functional currency using the rules set out in this Standard.Recognition of exchange differences5.Exchange differences that arise in the settlement of monetary items, or to convert monetary items at rates different from those used for its initial recognition, have already occurred during the year or in previous financial statements, are recognized in the outcome of year in which they appear.See a difference when you have change monetary items as a result of a transaction in foreign currency, and there is a change in the exchange rate between the date of the transaction and the settlement date. When the transaction is settled in the same year in which they occurred, the entire exchange difference will be recognized in that period.However, when the transaction is settled in a later period, the exchange difference recognized in each period, until the settlement date, will be determined from the change that has occurred in the exchange rate for each year. When recognized directly in equity gain or loss on a non-monetary, any exchange difference, including in such losses or gains were also recognized directly in equity. By contrast, when the gain or loss on a non-monetary recognition in profit or loss, any exchange difference, including in such losses or gains, was also recognized in profit or loss.6. Exchange differences arising on a monetary item that forms part of the netinvestment in a business of the foreign entity, are recognized in profit or loss of the separate financial statements of the reporting entity or in the separate financial statements of business abroad, as appropriate. Financial statements containing the business abroad and the reporting entity (for example,the consolidated financial statements if the business abroad is a dependent), such exchange differences are recognized initially as a separate component of equity,and subsequently recognized in the outcome when it becomes available or disposed of by other means business abroad.When a monetary item is part of the net investment, carried out by the reporting entity in a foreign operation, and is denominated in the functional currency of the reporting entity,an exchange difference arises in the separate financial statements of the business abroad.When the entity bears its records and ledgers in a currency other than their functional currency and proceed to prepare their financial statements, will convert all amounts to the functional currency, as set out in paragraphs 1 to 26.As a result, will produce the same amounts, in terms of functional currency, which would have been earned if the items were originally recorded in the functional currency. For example, monetary items are translated into the functional currency using the exchange rates of closure, and nonmonetary items which are valued at historical cost, will be converted using the exchange rate at the date of the transaction that created its appreciation.7. The results and financial position of an entity whose functional currency is not in accordance with the currency of a hyperinflationary economy, translated into the presentation currency, should it be different, using the following procedures:(a) the assets and liabilities of each balance sheet presented (i.e., including comparative figures), will be converted at the rate of closure on the date of the corresponding stock;(b) revenue and expenses for each profit and loss accounts (i.e., including comparative figures), will become the exchange rates at the date of each transaction; and(c) all exchange differences arising out of this, it is recognized as a separate component of equity.8. Often, for the conversion of items of income and expenditure, is used for practical purposes an approximate rate, representative of changes in the dates of transactions,such as the average exchange rate of the period. However, when exchange rates have changed significantly, it is inappropriate to use the average rate for the period.9. Exchange differences referred to in paragraph (c) of paragraph 39 are listed by:(a) The conversion of expenditure and revenue to the exchange rates of the dates oftransactions, and of the assets and liabilities at the rate of closure. These differencesappear to change both the expenditure items and revenue recognized in the results, as recognized by the directly in equity.(b) Conversion of assets and liabilities to an early Net-end exchange rate that is different from the type used in the previous closing. Such exchange differences are not recognized in profit or loss because of the variations in exchange rates have little or no direct effect on cash flows arising from current and future activities. When the above exchange differences relating to a business abroad that while consolidating, is not involved in its entirety, the cumulative exchange differences arising from the conversion that is attributable to the minority stake, will be allocated to it and be recognized as part of the minority interest in the consolidated balance sheet.10. When the entity's functional currency is that of a hyperinflationary economy, it will restate its financial statements before implementing the conversion method set out in paragraph 42, according to IAS 29 Financial reporting in hyperinflationary economies, except the comparative figures, in the case of conversion to the currency of a hyperinflationary economy.When the economy in question ceases to be hyperinflationary and the entity ceases to restate its financial statements in accordance with IAS 29, used as the historic costs to be converted to the presentation currency, the amounts restated according to the level of prices on the date that the entity ceased to do this restatement.11. When converting to a presentation currency, the results and financial position of a foreign operation, as a preliminary step to their inclusion in the financial statements of the reporting entity, whether through consolidation, or using the proportional consolidation method of Participation will apply paragraphs 45 to 47, in addition to the provisions of paragraphs 38 to 10.The incorporation of the results and financial position of a foreign operation to the reporting entity will follow the normal procedures of consolidation, such as the elimination of intra-group transactions and balances of a dependent (see IAS 27 States Consolidated and separate financial and IAS 31 Interests in joint ventures). However, an asset (or liability) intragroup money, either short or long term, it may not be eliminated against the corresponding liability (or asset) Intra, without showing the results of changes in exchange rates within the states Consolidated Financial. This is because the monetary item represents a commitment to convert one currency into another, which exposes the reporting entity at a loss or gain on exchange fluctuations between the currencies. In line with this, in the consolidated financial statements of the reporting entity, the exchange difference should continue to be recognized in profit or loss, or, if they arise from the circumstances described in paragraph 32, is classified as a component of equity until the disposition or disposal by other means business abroad.12. When the financial statements of business abroad and the reporting entity are referred to different dates, he often produces additional financial statements with the same date as this one. When it is not, IAS 27 allows the use of different dates of submission, provided that the difference is not greater than three months, and have performed the appropriate adjustments to reflect the effects of significant transactions and other events that occurred between the dates reference. In this case, the assets and liabilities of the business abroad will be converted at the rate of the balance sheet date business abroad.It was also carried out the appropriate adjustments for significant variations in exchange rates until the balance sheet date of the reporting entity, in accordance with IAS 27.Disposition or disposal by other means of a foreign13. To alienate or otherwise dispose of a foreign operation, exchange differences deferred as a component of shareholders' equity, related to that business abroad, be recognized in the results at the same time they recognize the outcome of the alienation or disposition.It may have all or part of their participation in a business abroad through the sale,liquidation, recovery of capital contributed or neglect. The receipt of a dividend will be part of this provision only if it constitutes a recovery in investment, for example when it is paid from income in prior years to the acquisition. In the case of disposal or partial disposal, only included in the result of the exercise, the proportionate share of the difference in accumulated corresponding conversion. The correction of the value of a business abroad will not constitute a sale or partial disposal. Accordingly, at the time of accounting for this correction, shall not be recognized in profit or loss accrued no difference conversion.Source:（Excerpt from）International Accounting Standard No 21 (IAS 21)，International Accounting Standards Board 1993译文：国际会计准则第21号外汇汇率变动的影响（1993年12月修订）目的企业可以用两种方式从事对外的活动。
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。
会计术语英汉对照表
公司债券利息摊销
加速折旧法
accelerated depreciation methods
营业外收支净额
net non-operating income and expenditure
公司债券利率
interest rate on debenture
应收账款出借
assignment of accounts receivable
sale or factoring of accounts receivable contingent liability sales returns and allowances retail method cash discount
bonds payable sale method notes payable stock rights repairs and maintenance of fixed assets mortgage bonds selling expenses dividends payable
无担保债券
debenture bonds
后进先出法
last-in,first-out,LIFO
其他货币资金
Other monetary assets
应付票据贴现
discount on notes payable
先进先出去
first-in,first-out缩写FIFO
在发建工程
constructions in process
固定资产更换与固定资产改 良
improvements and replacements of fixtory system
收益总括观点
all-inclusive concept of income
(财务会计)国际企业会计术语中英文对照
国际企业中英文对照一、损益表INCOME STATEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Share holders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额。
外币折算概述
2．境外经营记账本位币的确定
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二、记账本位币及其确定要求
在选择境外经营的记账本位币时，除了考虑前述因素外，还应当考虑下列因素：
（1）境外经营对其所从事的活动是否拥有很强的自主性。 （2）境外经营活动中与企业的交易是否在境外经营活动中占有较大比重。 （3）境外经营活动产生的现金流量是否直接影响企业的现金流量、是否可以
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三、外币交易的相关概念
（二）汇兑损益
2
汇兑损益的分类
根据不同业务，汇兑损益可分为交易损益、兑换损益、调整损益和折算损益。
交易损益是指由于经济 业务发生日的汇率与结算日 的汇率不同而产生的损益。
调整损益是指在现行汇率 下，会计期末将所有外币性债 权、债务和外币性货币资金账 户，按期末社会公认的汇率进 行调整而产生的汇兑损益。
高级财务会计
（一）汇率
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三、外币交易的相关概念
3
汇率的分类
（5）按照与会计记账的关系分类
历史汇率是指当取得外币资产或承担外币债务时的汇率。一般指已登记入 账的账面汇率，即过去的记账汇率。 现行汇率，也称记账汇率，是指企业外币经济业务发生时会计记账当时所 采用的汇率。
现行汇率和历史汇率是相对的，目前的现行汇率经过一段时间之后也就成 了历史汇率。
随时汇回。 （4）境外经营活动产生的现金流量是否足以偿还其现有债务和可预期债务。
3．记账本位币的变更
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二、记账本位币及其确定要求
企业选择的记账本位币一经确定，不得随意变更，除非企业经营所处的主要经 济环境发生重大变化。
注册会计师-《会计》英语基础讲义-专题十一 外币折算(5页)
专题十一外币折算目录01 考情分析02 词汇归纳总结03 重点、难点讲解04 同步系统训练考情分析本部分内容相对比较简单，但是也可能在主观题中进行考查，从近年专业阶段考试情况来看，曾在2010年主观题中考查外币报表折算差额的计算。
本章在复习过程中应重点关注期末外币货币性项目汇兑差额的计算、外币报表折算汇率的选择以及外币报表折算差额的计算。
词汇归纳总结考点一：外币交易的会计处理Accounting Treatments for Foreign Currency Transactions（一）初始确认Initial recognition外币交易应当在初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币金额；At the time of initial recognition of a foreign currency transaction, the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率的近似汇率折算。
or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date.【提示】企业收到投资者以外币投入的资本，无论是否有合同约定汇率，均不得采用合同约定汇率和即期汇率的近似汇率折算，而是采用交易日即期汇率折算，这样，外币投入资本与相应的货币性项目的记账本位币金额相等，不产生外币资本折算差额。
国际会计中英文对照
国际会计中英文对照第一篇：国际会计中英文对照国际会计科目中英文对照 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Owners 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 门面粉饰财会名词汉英对照表（1）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Owners Equity收入Revenue费用Expense收益Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则Full-disclosure（Reporting）Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则Comparability Principle重大性原则 Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告 Financial Report流动资产 Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益 Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal 总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐 General Journal工作底稿 Worksheet 调整分录 Adjusting entries结帐 Closing entries（3）现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单 Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.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 debtexpense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（4）存货存货 Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio（5）长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividenddate付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利 Cash dividends股票股利 Stock dividends 清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization（6）固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值 Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法 Straight-line method（SL）工作量法Units-of-production method（UOP）加速折旧法Accelerated depreciation method双倍余额递减法 Double-declining balance method（DDB）年数总和法 Sum-of-the-years-digits method（SYD）以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权Bargain purchase option（BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments（7）无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization （8）流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies 或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method（9）长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds 一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds 可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付 Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan（10）业主权益权益 Equity业主权益 Owners equity股东权益 Stockholders equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock 资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本 Issued capital stock 发行在外股本 Outstanding capital stock库藏股 Treasury stock 普通股 Common stock优先股 Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis（资金来源与运用表）营运资金 Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法 Cost method（15）物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost 重置成本 Replacement cost物价指数 Price-level index 国民生产总值物价指数Gross national product implicit 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现行价值与统一币值会计 Constant dollar and current cost accounting 第二篇：中英文对照A《美国口语惯用法例句集粹》ＡA(Page 1-4)1.about1)2)3)4)5)6)7)I'd like to know what this is all about.我想知道这到底是怎么回事。
会计专业英语词汇一览
会计专业英语词汇一览————————————————————————————————作者: ————————————————————————————————日期:会计专业英语词汇一览有些院校的复试，会涉及到专业英语的考察。
即使不能够流利的与老师交谈，也要做到大致翻译出一段专业文献。
专业领域的内容，会涉及很多专业词汇。
友课教育mbajyｚ．com按照报表、资产、负债和所有者权益这4类,给同学们整理了一些专业名词。
报表类丨Ｒeｐort Forms资产负债表statemｅnt ｏf ｆiｎancial poｓitｉon利润表stａtemeｎｔｏf pｒoｆit ｏr loss现金流量表ｓｔaｔementｏｆｃasｈfｌoｗ所有者权益变动表staｔeｍentｏf cｈanｇes in eqｕiｔy期初余额ｏｐｅｎiｎg baｌaｎce期末余额closｉng bａlancｅ记账本位币币种ｌocalｒeｐｏrtinｇcuｒrencｙ审核人vｅrifier填表人ｐｒeparer资产类丨Asseｔｓ货币资金Ｃaｓh and caｓh equivalents应收股利Diｖidend receivable现金Caｓh应收利息Inｔerest reｃeivａble银行存款Ｃａsｈin bank应收账款Accｏunt rｅcｅｉvａble短期投资Shorｔ-ｔｅｒｍinvesｔmeｎｔｓ库存资产Iｎｖentories应收款Account reｃeivable原材料Raｗmateriaｌs应收票据Noｔe rｅcｅivａblｅ包装物Ｗｒａppaｇe固定资产Fiｘｅd assets商业承兑汇票Trade acｃeptance累计折旧Accuｍｕlaｔeｄdepreｃｉatiｏn 坏账准备baｄdｅbt prｏviｓioｎ在建工程Constｒuｃｔion-iｎ－pｒocess材料成本差异Mateｒials coｓt vaｒｉancｅ无形资产Iｎtangible ａsseｔｓ库存商品Fiｎished ｇｏoｄs专利权Patents长期股权投资Long-term investment on stocks 著作权Cｏｐyrightｓ股票投资Ｉｎvestmeｎt on stocｋs商誉Gｏodwill减值准备Ｄepｒeciatioｎrｅｓｅrveｓ土地使用权Ｔenｕre固定资产Fixed assetｓ商标权Tradeｍarｋｓ,Trade names累计折旧Ａccumulaｔed dｅpｒeｃｉatiｏn 负债类丨Lｉａbiｌｉｔy应付票据Ｎoteｓpaｙabｌｅ银行承兑汇票Bａｎk acceptａnce商业承兑汇票Tｒade accｅptａncｅ应付账款Accｏｕnｔpaｙaｂle预收账款Ｄeposiｔrｅｃｅiｖed预提费用Dｒaｗiｎｇexpense in aｄvance应付债券Bonｄsｐaｙabｌｅ债券面值Fａｃe ｖalue,Par vａlｕe债券溢价Preｍiｕm oｎｂonds债券折价Discouｎt on boｎds应计利息Acｃrued inｔeｒest一年内到期的长期应付Ｌonｇ－term account paｙａble ｄue ｗithin one ｙｅａｒ递延税款Deｆerrａl taxｅs所有者权益类丨Ｏwners＇Equity实收资本Ｐaiｃl-uｐcapital实收股本Paiｄ-ｕp stoｃk资本公积Capiｔal reserve资本(或股本)溢价Ｃpｉtal(oｒSｔoｃｋ)prｅmium接受捐赠非现金资产准备Receive ｎon－caｓh donate resｅrve 外币资本折算差额Ｆorｅigｎcurrenｃy capitaｌ其他资本公积Ｏtheｒcapｉｔaｌreserve盈余公积Surpluｓreｓeｒves储备基金Ｒｅsｅrｖe fund本年利润Ｃｕｒreｎt yeａr profits提取法定盈余公积Ｗithdrａwａl legaｌsｕrplus应付优先股股利PrｅferreｄＳtoｃk dｉｖiｄends payable提取任意盈余公积Withｄｒawal oｔher commoｎａcｃuｍｕlatｉon fund未分配利润Ｕndｉstribuｔed pｒofit很多词都是相互对应的，记起来会更加轻松。
外币折算会计处理举例说明
外币折算会计处理举例说明英文回答：Foreign currency translation is an accounting process used to convert financial statements denominated in aforeign currency into the reporting currency of the company. This is necessary when a company operates in multiple countries or has foreign subsidiaries. The purpose of this process is to provide a clear and accurate representationof the company's financial position and performance.There are several steps involved in the foreigncurrency translation process. First, the financial statements of the foreign subsidiary are prepared in the local currency. These statements are then translated into the reporting currency using the appropriate exchange rate. The exchange rate used can vary depending on the method chosen by the company, such as the current rate method or the temporal rate method.Let's take an example to illustrate this process. Suppose a US-based company has a subsidiary in Japan. The subsidiary prepares its financial statements in Japanese yen (JPY). The US company needs to translate these statements into US dollars (USD) for reporting purposes.In this case, the subsidiary's financial statements would be prepared in JPY, including the balance sheet, income statement, and cash flow statement. The exchange rate used for translation would be the spot rate on the date of the financial statements. The spot rate is the current exchange rate at which one currency can be exchanged for another.Once the financial statements are prepared in JPY, the next step is to translate them into USD. The exchange rate used for translation can have a significant impact on the reported figures. For example, if the spot rate is 100 JPY/USD, and the subsidiary has assets worth 10,000 JPY, the translated value in USD would be $100.After the translation is complete, the financialstatements are then consolidated with the parent company's financial statements. This involves combining thetranslated figures with the parent company's figures to provide a comprehensive view of the company's financial position and performance.Foreign currency translation can have a significant impact on a company's financial statements. Fluctuations in exchange rates can result in gains or losses, which are recorded in the income statement. These gains or losses are referred to as foreign currency translation adjustments.In conclusion, foreign currency translation is an important accounting process for companies operating in multiple countries. It involves converting financial statements from the local currency to the reporting currency using the appropriate exchange rate. This process ensures that the company's financial position and performance are accurately reflected in the reporting currency.中文回答：外币折算是一种会计处理过程，用于将以外币计价的财务报表转换为公司的报告货币。
国际会计术语英汉对照
国际会计术语英汉对照2017国际会计术语英汉对照导语：在报关工作中，我们会经常需要用上一些会计类的专业英语术语，但是这些术语你都会拼写吗?店铺已经为大家整理好了相关内容了，大家一起来看看吧。
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。
国际会计 必背单词 精简版!!
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长期待摊费用Long-term deferred and prepaid expenses 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 income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T ax 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T ax deduction销项税额Substituted money on VAT出口退税T ax 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T ax 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 plate tax(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三、所有者权益类OWNERS' EQUITY资本Capital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 to assets(or stock)未分配利润Undistributed profit四、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T axes 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五、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 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 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T ax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税T ax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value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T ax payable - income tax应交税金-增值税T ax payable - VAT应交税金-营业税T ax payable - business tax应交税金-消费税T ax payable - consumable tax应交税金-其他T ax 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 div idends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares div idends 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。
国际会计学企业会计准则 外币折算
《企业会计准则第19号――外币折算》（以下简称“外币折算准则”）主要规范了外币交易的会计处理、外币财务报表的折算和相关信息的披露。
记账本位币，外币，外币交易，外币折算。
本章着重讲解了记账本位币的确定、外币交易的会计处理和外币财务报表的折算问题。
记账本位币的确定企业选定记账本位币，应当考虑下列因素：一是该货币主要影响商品和劳务销售价格，通常以该货币进行商品和劳务销售价格的计价和结算。
如国内甲公司为从事贸易的企业，90%以上的销售收入以人民币计价和结算。
人民币是主要影响甲公司商品和劳务销售价格的货币。
This currency mainly affects the selling prices of goods and services, and generally the goods and services are valuated and settled in this currency;二是该货币主要影响商品和劳务所需人工、材料和其他费用，通常以该货币进行上述费用的计价和结算。
This currency mainly affects the labor, materials and other costs for thegoods and services, and generally the goods and services are valuated and settled in this currency; and实务中，企业选定记账本位币，通常应综合考虑上述两项因素，而不是仅考虑其中一项，因为企业的经营活动往往是收支并存的。
三是融资活动获得的资金以及保存从经营活动中收取款项时所使用的货币。
The currency acquired in financing activities as well as the currencyutilized to preserve the money charged in the business operation.境外经营记账本位币的确定境外经营有两方面的含义，一是指是指企业在境外的子公司、合营企业、联营企业、分支机构；二是当企业在境内的子公司、联营企业、合营企业或者分支机构，选定的记账本位币不同于企业的记账本位币的，也应当视同境外经营。
(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。
中英对照会计术语表
中英对照会计术语表Ａ股（或甲类股份） A share安装成本 installation cost安装费收入 installation fees revenueＢ股（或乙类股份） B share半成品 semi-finished goods半年度报告 half-yearly report包装材料（或包装物） packaging material包装容器 container保留次级权益 subordinated retained interests 保费收入 premium revenue保险费用 insurance expenses保险合同 insurance contracts保险赔偿 insurance compensation保险人 insurer保险事故 insured event保险索赔 insurance claim保险责任 insurance obligations备查账簿 memorandum book备件 spare parts备用现金 cash in till背书 endorsement背书人（或承兑人） endorser被担保方 secured party被购方 acquiree被合并方 combined party被套期项目 hedged items被投资单位表决权 voting rights of an investee enterprise本金 principal本金偿还 principal repayments本年年初余额 beginning balance of current year本年年末余额 ending balance of current year本年（所有者权益）增减变动金额 changes in owners’ equity for current year本期净资产增加数 net assets that increase during the period本期收入 income for the period本月材料成本差异率 material cost variance rate for the month本月收入材料的成本差异 cost variance of material received during the month本月收入材料的计划成本 material received during the month at planned cost本质差别 differ in substance比较会计报表 comparative accounting statements比较信息 comparative information变动率 rate of change表决控制权 vote control表决权 vote波动率 votality rate补价 boot补缴税款 back tax补充信息 supplementary information补贴 subsidies不动产抵押 real estate mortgage不可撤销授信承诺（即贷款承诺） non-cancellable credit commitments (i.e. loan commitment)不利影响 adverse effect不切实可行 impracticable不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve cash receipts or payments不限量发行 tap issue部门开支 departmental expenses10%重要性标准 10% threshold材料 material材料成本差异 material cost variance材料费 material costs财产保险费 property insurance expense财务报表列报 presentation of financial statements财务（会计）报告 financial (accounting) reports财务报告批准报出日 date when financial statements are authorized for issue财务报告舞弊或差错 fraud or errors in financial report财务担保合同 financial guarantee contract财务费用 financial expenses财务管理 financial management财务机构 financial institutes财务困难 financial difficulty财务业绩 financial performance财务影响 financial effect财务状况 financial position裁定费（或评定印花税额手续费，或评估契据费） adjudication fee裁定破产 adjudged bankrupt裁定破产人 adjudicated bankrupt裁定无力偿还债务 adjudication of insolvency采购成本 cost of purchase参数 parameter仓储费用 storage costs次要报告形式 secondary reporting format次要分部 secondary segments从价费 ad valorem fee从价关税 ad valorem tariff从价税（或按值征税） ad valorem duty从价税制 ad valorem duty system从子公司、联营企业或合营企业分回利润而收到的现金 profits received in cash from subsidiaries, associates and joint ventures存出投资款 investment paid存放银行同业的结余 balance with other banks存货 inventory存货成本 cost of goods purchased/manufactured (or inventoriable cost)存栏待售的牲畜 livestock raised for sale存货跌价准备 provision for decline in value of inventories存货跌价损失 loss from decline in value of inventories存货过时 inventories obsolescence存货毁损 damages of inventory存款利息收入 interest income from deposit存货盘点 inventory-taking存货实物盘点 physical inventory taking存货实有数量 physical quantity of inventory差旅费 traveling expenses产成品 finished goods产畜和役畜 productive livestock and draught animals产出能力 output capacity产量法 unit-of-output method产品安全保证 product warranties产品的规格、型号及最终用途 specification, model and terminal use purpose of products产品销售收入 revenue from goods sold长期待摊费用摊销 amortisation of long-term prepaid expenses长期股权投资 long-term equity investment长期股权投资减值 impairment of long-term equity investment长期健康险责任准备金 provision for obligations arising on long-term health insurance contracts长期借款 long-term borrowings长期借款协议 long-term agreement长期应付款 long-term payables长期应收款 long-term receivables偿还债务支付的现金 cash repayments of amount borrowed超额赔款再保险合同 excess of loss reinsurance contracts车船使用税 vehicle and vessel usage tax成本差异 cost variance成本法 cost method成本分配 allocation of costs成本加成合同 cost plus contract成本模式 cost model成本与可变现净值孰低 lower of cost and net realisable value 承背书人 endorsee承兑人（或接受人，或受票人） acceptor承兑协议 acceptance agreement承诺（事项） commitments承租人 lessee承租人会计处理 accounting by lessees持股比例 proportion of ownership interest持续经营 going concern持有至到期投资 held-to-maturity investments充足性测试 adequacy tests冲销 write off重分类 reclassification重估储备 revaluation reserve重估增值 revaluation increments重述 restatement重新组合 repackaging重置成本 replacement cost筹资活动产生的现金流量 cash flows from financing activities出口加工区 export processing zone出口免税 export exemption出口退税 export refund出资证明书 capital contribution certificate出租人会计处理 accounting by lessors出租收入 rental income初始发行（首发） initial public offer初始计量金额 initial measured amount初始取得 initial acquisition初始直接费用 initial direct costs储备基金 reserve fund处置固定资产、无形资产和其他长期资产的损益 profits or losses on disposal of fixed assets, intangible assets and other long-term assets处置收入 disposal proceed处置子公司及其他营业单位收到的现金净额 net cash flows from disposal of subsidiaries or other business units垂直一体化经营 vertically integrated operations纯利 net profit纯益手续费 profit commission大田作物 growing field crops大修理工程 capital maintenance project大修理停用的固定资产 fixed assets under capital maintenance大宗客户 major customers贷方余额 credit balance贷款 loans地区分部 geographical segments地域来源原则[税制] territorial source principle [taxation]代建房地产 property constructed on behalf of 3rd parties代扣税 withholding tax代理商 agent代位追偿款 recoveries on subrogation for undertaken claims待处理财产损益 asset gain or loss suspense待摊费用 prepaid expenses单独列报 report separately担保 guarantees担保物（金融资产） pledge担保余值 guaranteed residual value当期 current period当期回购普通股股数 the number of ordinary shares bought back during the period concerned当期新发行普通股股数 the number of ordinary shares issued during the period concerned到岸价 CIF (cost, insurance and freight)到期期限分析 maturity analysis到期时间表 maturity schedule到期应缴税款 tax due等待期（股份支付） vesting period抵销 offsetting (or set off … against)抵销（合并报表） eliminate…from…抵消分录 elimination entry低值易耗品 low-valued and short-lived consumables低估 understate第三方补偿 reimbursement from third parties递耗资产 depleteable assets递延收益 deferred income递延所得税 deferred income tax递延所得税负债 deferred income tax liability递延所得税资产 deferred income tax asset电汇 telegraphic transfer [T/T]电汇汇率 telegraphic transfer rate电汇通知书 telegraphic transfer advice电子付款系统 electronic payment system电子交易系统 electronic trading system电子数据处理 electronic data processing (EDP)电子转账系统（或电子转账制度） electronic transfer system 定价服务机构 pricing service institute定价限制 restriction on pricing定价原则 principle for pricing定价政策 pricing policies定量分析 quantitative analysis定期存款 fixed deposits定期放款（或定期贷款） time loan定期质押放款（或定期担保放款） time loan secured定期信用放款 time loan unsecured定期借款（或有期借款） term borrowing定期合约 term contract定期盘存制（或实地盘存制） periodic inventory system定期债券 term bond定性分析 qualitative analysis董事会 board of directors短期垫付款 short-term advance短期借款 short-term loans短征税款 tax undercharged对外销售成本 cost of external sales对外营业收入 revenue from external sales恶性通货膨胀经济 hyperinflationary economy二手市场 secondary market发出存货 inventory transferred out发行在外普通股加权平均数 weighted average number of ordinary shares outstanding发票 invoice罚款收入 revenue from penalties罚款支出 penalty payments法定公益金 statutory public welfare fund法定盈余公积 statutory surplus reserve法人 legal person法院判决 court judgment法律形式 legal form防风固沙林 anti-wind and sand-fixation forests房产税 property tax房地产开发 real estate development房屋和建筑物 buildings and structures非比例再保险合同 non-proportional reinsurance contracts非常损失 extraordinary loss非货币性福利 non-monetary benefit非货币性资产交换 exchange of non-monetary assets非流动负债 non-current liabilities非流动资产 non-current assets非流动资产处置损益 gain or loss on disposal of non-current assets非上市有限公司 limited company unquoted on stock exchange非调整事项 non-adjusting events非同一控制下的企业合并 business combinations that do not involve enterprises under common control非衍生金融工具 non-derivative financial instrument非暂时性下跌 prolonged decline非正常消耗 abnormal amounts of wastage非专利技术 non-proprietary technology费用 expenses费用的功能 function of expense费用的性质 nature of expense分保保证金 reinsurance deposit分保费收入 reinsurance premium revenue分保费用 reinsurance expenses分保赔付成本 reinsurance costs of paying claims 分保业务账单 bordereaux分部报告 segment reporting分部的确定 identification of segments分部费用 segment expense分部负债 segment liabilities分部间营业收入 revenue from inter-segment sales 分部间销售成本 cost of inter-segment sales分部间转移交易 inter-segment transfers分部会计政策 segment accounting policies分部利润（亏损） segment profit (loss)分部收入 segment revenue分部资产 segment assets分出保费 ceded premium分配股利、利润或偿付利息所支付的现金 cash payments for distribution of dividends or profits and for interest expenses分摊率 absorption rate分期付款 pay in installments分期付款销售 installment sale分期收款发出商品 goods on installment sale分支机构 branch of an enterprise风险集中 concentration of risks风险价值法 value-at-risk method风险资本 capital at risk浮动利率 variable interest rate符合资本化条件的资产的购建或生产 acquisition, construction or production of a qualifying asset辅助材料 ancillary material辅助费用 ancillary costs辅助设备及设施 supporting equipment辅助生产成本 auxiliary production cost付款日期 payment date负商誉 negative goodwill负债 liabilities附则 supplementary provisions附注 notes副产品 by-products赋税减免 tax break高估 overstatement个别计价法 specific identification method个人独资企业 sole-proprietors耕地占用税 agricultural land occupation tax更新改造支出 improvement expenditure工伤保险费 accident insurance工程物资 construction material工会经费 expenses for workers’ association工具 tool工资 wages工作底稿法 worksheet approach工作量法 production or service output method公平交易 an arm’s length transaction公开招股 offer of shares for public subscription公益性生物资产 public welfare biological assets公用事业部门 public utilities公允价值 fair value公允价值变动损益 gain or loss on changes in fair value 公允价值模式 fair value model公允价值套期 fair value hedge公司法 Company Law公众 the public共同控制 joint control共同债权人 joint creditor共同债务人 joint debtor供款率 rate of contribution供应商 supplier供应合同 supply contract供应商（所提供的）担保 supplier-type warranty购货退回收到的现金 cash receipts from return of goods to suppliers购建固定资产、无形资产和其他长期资产支付的现金 cash payments to acquire fixed assets, intangible assets and other long-term assets购买法 acquisition (or purchase) method购买方 acquirer购买价款 purchase price购买日 acquisition date购买商品、接受劳务支付的现金 cash payments to suppliers for goods and services购买选择权 bargain purchase option估值技术 valuation technique估值基准base of valuation估值日期 valuation date股东大会 shareholders’ meeting股东权益 shareholders’ equity股份回购 share buy-back股份期权 share options股份所有权 title to shares股份支付 share-based payment股价与账面价值比率 Price-To-Book Ratio股价与现金流比率 Price-To-Cash-Flow Ratio股价与销售额比率 Price-To-Sales Ratio股价指数 stock market index股利 dividends股票发行 issuing of stocks股权联营法 merger method股权投资差额 equity investment difference股权性投资 equity investments固定造价合同 fixed price contract固定资产 fixed assets固定资产报废损失 losses on scrapping of fixed assets固定资产改良支出 expenditure for improvement of fixed assets固定资产卡片 fixed assets card固定资产修理支出 maintenance expenditure of fixed assets固定资产装修费用 decoration and repair expenses of fixed assets 关键管理人员 key management personnel关键管理人员薪酬 emoluments for key management personnel关联方关系 related party relationships关联方交易 related party transactions关联方披露 related parties disclosures管理费用 general and administrative expenses国家控制的企业 State-controlled enterprises国有企业 state-owned enterprises国债 national bond过去的交易或事项 past transactions or events归属于母公司的损益 profit or loss attributable to the parent归属于普通股股东的当期净利润 net profit attributable to the ordinary shareholders归属于少数股东的损益 profit or loss attributable to minority interestＨ股 H share行业协会 industry group合并报表附注 notes to consolidated financial statements合并财务报表 consolidated financial statements合并成本 cost of combination合并程序 consolidation procedures合并范围 scope of consolidation合并方 combining party合并合同或协议 combination contract or agreement合并利润表 consolidated income statement合并披露 disclose in aggregate (or aggregate disclosure)合并日 combination date合并所有者权益变动表 consolidated statement of changes in owners’ equity合并现金流量表 consolidated cash flow statement合并资产负债表 consolidated balance sheet合伙企业 partnerships合理损耗 reasonable loss合理、一致的基础 reasonable and consistent basis合同变更 variation in contract合同成本 contract cost合同的分立与合并 segmenting and combining construction contracts合同法 Contract Law合同费用 contract expense合同价格 contract price合同权利 contractual right合同剩余期限 remaining contractual life合同收入 contract revenue合同义务 contractual obligation合营企业 joint ventures很可能（结果的可能性） probable恒生指数 Hang Seng Index [HSI]后进先出法 LIFO (Last-in First-out) method后续计量 subsequent measurement后续支出 subsequent expenditures汇兑差额 exchange difference坏账准备 provision for bad debts环境恢复负债 environmental restoration liability汇兑收益或损失 foreign exchange gains or losses汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 混合工具 hybrid instrument混合销售行为 mixed sales activities活跃的交易市场 active market活期存款 demand deposit货币单位 units of currency货币交易bank note transaction货币时间价值 time value of money货币性项目 monetary item货币性资产 monetary asset货币资金 monetary funds或有负债 contingent liabilities或有结算条款 contingent settlement provisions 或有事项 contingencies或有应付金额 contingent amount payable或有应收金额 contingent amount receivable或有资产 contingent assets或有租金 contingent rental机械使用费 utilization expense of equipment 基数（或基值，或基准，或基础） base基本存量法 base stock method基本利率（或基本汇率）base rate基本每股收益 basic EPS (earnings per share) 基本确定（结果的可能性） virtually certain基本生产成本 primary production cost基本薪金（或底薪） basic salary基本指数 base index基本准则 basic standards基期（或评税基期） base period基金投资 fund investment基准费用 base cost基准利率 benchmark interest rate基准年（或基年） base year基准日期（或基日） base date极小可能（结果的可能性） remote集体企业 collective-owned enterprises集团内部长期资产交易 intra-group transaction of long-term assets集团内部交易 intra-group transactions集团内部销售收入 revenue from intra-group sales集团内部债权与债务项目 intra-group items of receivables and payables 集团最终母公司 ultimate parent of the group计划成本法 planned cost technique计税基础 tax base计算错误 mathematical mistakes计提折旧 recognise depreciation记名支票（或抬头支票） order cheque记账本位币 reporting currency记账凭证 voucher即期汇率 spot exchange rate即期汇票 demand draft [D/D]即期价格 spot price季度报告 quarterly reports季节性停用的固定资产 fixed assets under seasonal stoppage技术改造工程 technological improvement project技术可行性 technical feasibility继续涉入所转移金融资产的程度 extent of the enterprise’s continuing involvement in the transferred financial asset加工成本 cost of conversion加权平均成本 weighted average cost加权平均法 weighted average method加权平均利率 weighted average interest rate (WAIR)价内税 tax included in the price价内或平价期权 option in or at the money价外期权 option out of the money价外税 tax excluded from the price价值变动风险 risk of changes in value间接法 indirect method间接控股 indirect holding建造合同 construction contracts减值测试 impairment test减值迹象 indication of impairment减值损失的转回 reversal of impairment losses减值准备 impairment provision将清偿义务展期至资产负债表日后一年以上 roll over a settlement obligation for at least one year after the balance sheet date将债务转资本 conversion of a debt into capital奖金 bonuses奖励款 incentive payment交货单（或付货通知书） delivery note交易费用 transaction cost交易金额 amount of transaction交易所 exchange交易性金融负债 trading financial liabilities交易性金融资产 trading financial assets交易性投资 trading investment缴纳补加税款通知书（或缴纳补加税罚款通知书） Additional Tax Demand Note 教育费附加 educational fees结算账目 close the accounts结账日 closing date结转成本 transfer of costs借贷记账法 debit and credit double entry bookkeeping借方余额 debit balance借款费用 borrowing costs借款违约 breach of loan金融工具列报 presentation of financial instruments金融工具确认和计量 recognition and measurement of financial instruments 金融企业 financial enterprise金融债 financial bonds金融资产转移 transfer of financial assets津贴 allowance谨慎性 prudence经销商 distributor经营成果 operating results经营范围 scope of operation经营活动产生的现金流量 cash flows from operating activities 经营性应付项目 operating payables经营性应收项目 operating receivables经济环境 economic environment经济决策 make economic decisions经济林 economic forests经济商 dealer/broker精算调查 actuarial investigation精算师估值 actuarial valuation精算师报告 actuarial report精算原则 actuarial principle净利润/亏损 net income/loss净收入 net proceeds净资产 net assets净资产变动表 statement of changes in net assets净产出（或净产值，或净产量） net output净残值 net residual value净额结算协议 netting agreement境内税额 domestic tax境外经营 foreign operations境外上市 overseas listed境外税额 foreign tax境外投资净投资套期 hedge of a net investment in a foreign operation 境外子公司 overseas subsidiary巨额举债 raising of substantial borrowings from outside parties巨额亏损 substantial losses具体准则 specific standards开办费 organisation costs开采权 extraction rights开发阶段支出 expenditure incurred during the development phase开始资本化 commencement of capitalisation看跌期权 put option看涨期权 call option可比期间 comparable period可比性 comparability可辨认 identifiable可变现净值 net realisable value可抵扣亏损 deductible loss可抵扣暂时性差异 deductible temporary difference可返还的税款 tax refundable可供出售金融资产 available-for-sale financial assets可归属的费用 attributable expenses可回收金额 recoverable amount可靠计量 measure reliably可靠性 reliability可扣除的税款 tax deductible可理解性 understandability可能（结果的可能性） possible可能发生减值资产的认定 identifying an asset that may be impaired 可随时用于支付 readily available for payment可行权日 vesting date可行权条件 vesting condition可转换债券 convertible bonds or loan stock [CLS]可转让存款证 negotiable certificate of deposit [NCD]可转让信用证（或流通信用证） negotiable letter of credit可转让债务票据 negotiable debt instrument空白背书 endorsement in blank空头支票 kiting cheque控股公司 holding company控制 control库存股 treasury stock库存商品 goods on hand库存现金 cash on hand会计报表 accounting statements会计处理 accounting treatment会计分录 accounting entry会计估计 accounting estimate会计惯例 accounting practice会计基础 accounting basis会计计量 accounting measurement会计计量属性 accounting measurement bases会计记录 accounting records会计假设 accounting assumptions会计结算日期（或记帐日期） accounting date会计科目（帐户名称） account title会计利润 accounting profit会计年度 accounting year会计凭证 accounting voucher会计期间 accounting period会计确认和计量 accounting recognition and measurement会计实体 accounting entity会计事项（或帐务交易） accounting transaction会计信息质量要求 qualitative requirements of accounting information会计要素 accounting elements会计账簿 account book会计政策变更累积影响数 cumulative effect of the change in accounting policy会计政策、会计估计变更和差错更正 changes in accounting policies and estimates and correction of errors会计制度 accounting system宽限期 period of grace矿产资源补偿费 mineral resources compensation矿区权益 interests in mineral properties劳保费 labour protection expense劳动密集方式 labour-intensive method劳务成本 cost of services rendered劳务收入 revenue from services rendered累积影响数 cumulative effect累计折耗 accumulated depletion累计折旧 accumulated depreciation离岸价 FOB (free on board)历史成本 historical cost利得 gains利率 interest rate利润 profit利润表 income statement“利润分配”账户 “profit to be distributed” account 利润总额 income/loss before tax利息资本化 interest capitalisation联产品 joint products联营企业 associated enterprise良种试验费 testing expenditures of good species零散客户 retail customers零售 retail零用金 petty cash流动风险 liquidity risk流动负债 current liabilities流动负债合计 sub-totals of current liabilities流动性 liquidity流动资产 current assets流动资产合计 sub-totals of current assets流动资金 working capital留存收益 retained earnings履约成本 executory costs买卖活跃的市场 active market买入返售证券收入 income from investment in redeemable securities 卖出回购证券款 issued redeemable securities卖出回购证券支出 expediture for issued redeemable securities卖方 vendor毛利 gross profit每股收益 earnings per share免缴税额 tax threshold免税 tax exemption免税期 tax holiday免税证明书 Tax Exemption Certificate敏感性分析 sensitivity analysis明细账 subsidiary accounts名义金额 nominal amount某一特定日期 a specific date母公司 parent (company)母公司在子公司所有者权益中所享有的份额 parent’s share of shareholders’ equity of the subsidiary母子关系 parent-subsidiary relationship目的地交货价 F.O.B destination point纳税程序 tax payment procedure纳税地点 tax payment place纳税年度 tax year纳税凭证 tax payment receipt纳税人 taxpayer纳税通知书 tax payment notice纳税影响会计法 tax effect accounting method内部产生品牌 internally generated brands内部研究开发项目 internal research and development project内部转移 inter-company transfer内在价值 intrinsic value年初余额 balance at beginning of the year年初至中期期末基础 year-to-date basis年度报告 annual reports年率 rate per annum年数总合法 “sum-of-year’s-digit” method年限平均法（或直线法） straight-line method年终 year-end盘亏的存货 shortage on inventories盘盈的存货 overage on inventories配比 matching赔付成本 costs of paying claims派息比率 payout ratio批发 wholesale票面价值 par value评估费用 valuation fees平均毛利率 gross profit margin平均市场价格 average market price破产 bankruptcy破产呈请书 bankruptcy petition破产法律程序 bankruptcy proceeding破产通知书 bankruptcy notice普通股 ordinary share普通股股本 ordinary share capital普通年金（后付年金） ordinary annuity普通债权人 ordinary creditor期初存货价值 value of beginning inventories期初发行在外普通股股数 number of ordinary shares outstanding at beginning of the period期初净资产 net assets at beginning of the period期初金额 beginning amount of the period期初余额 beginning balance of the period期货期权（或期货合约期权） option on a futures contract期末存货价值 value of ending inventories期末净资产 net assets at end of the period期末余额 ending balance of the period期权（或认购权；选择权；选购权） options期权持仓量 option position期权定价模式 options pricing model期权费 option money期权交易 options trading期权金（或期权溢价） option premium期权市场 options market其他非流动负债 other non-current liabilities其他非流动资产 other non-current assets其他流动负债 other current liabilities其他流动资产 other current assets其他业务支出 expenditure on other operation其他业务收入 revenue from other operations其他应付款 other payables其他应收款 other receivables企业财务会计报告条例 Financial Accounting and Reporting Rules for Business Enterprise企业发展基金 enterprise expansion fund企业管理层受托责任履行情况 the status of the management’s stewardship企业合并 business combination企业合并中形成的商誉 goodwill arising on a business combination企业经营的季节性或者周期性特征 seasonality or cyclicality of enterprise’s interim operations企业会计准则 Accounting Standards for Business Enterprises [ASBE]企业年金基金 enterprise annuity fund企业清算 enterprise liquidation企业日常活动 ordinary activities by an enterprise企业债 corporate bond企业注册地 country of incorporation of the enterprise企业总部资产 corporate asset起运点交货价 F.O.B shipping point弃置费用 decommissioning costs器具 apparatus前期差错 prior period errors潜在表决权 potential voting rights潜在普通股 potential ordinary shares嵌入衍生工具 embedded derivatives欠税者 tax defaulter清理 disposal取得成本 acquisition costs取得或处置价格 purchase or disposal consideration取得借款收到的现金 cash proceeds from borrowings取得控制权 acquisition of control取得投资收益收到的现金 cash receipts from return on investments权益法 equity method权益法调整 equity method adjustment权益工具 equity instrument权益性证券 equity security权益性证券溢价收入 premium from the equity issue权责发生制（或应计制） accrual basis确定承诺 firm commitment让渡资产使用权 use by others of enterprise assets认购股本（或认缴股本） capital stock subscription认股权证 warrant人工费 labor cost人民币金额单位 unit amount of RMB融券期限 outstanding period of securities融资租赁 finance lease融资租入固定资产 finance leased fixed asset如实反映 faithful representation任意盈余公积 discretionary surplus reserve三个月内到期的债券投资 short-term investments in debt securities of three months to maturity诉讼案件结案 settlement of a litigation case速动比率 quick ratio速动资产 quick assets损失 loss损余物资 lingered properties所得税（费用） income taxes所有权上的主要风险和报酬 significant risks and rewards of ownership 所有者权益 owners’ equity所有者权益变动表 statement of changes in owners’ equity所有者投入资本 capital contributions from owners索赔 claim商标权 trade mark商品 merchandise商品流通企业 merchandising enterprise商业承兑汇票 commercial acceptance bills of exchange商业实质 commercial substance商业折扣 commercial discount商誉 goodwill商誉减值 impairment of goodwill上年度 the immediately preceding financial year上年年末余额 balance at end of last year上市 go public上市公司 listed enterprises上市有限公司 limited company quoted on stock exchange少数股东 minority shareholders少数股东权益 minority interest少数股东损益 minority interest社会保险费 social security insurance生产成本 production cost生产过程 production processes生产线 product line生产性生物资产 productive biological assets生产要素 factor of production生物资产 biological assets实际报价 actual quotation实际成本 actual cost实际利率法 “effective interest rate” method实际利润 actual profit实际流通 actual circulation实际收入 actual income实际税率 effective rate of tax实际支出 actual expenditure实收资本（或股本） paid-in capital (or stock)收回投资 repayment of investment收回投资所收到的现金 cash receipts from return of investments收益性支出 revenue expenditure收付实现制 receipt basis收购价 acquisition price收到的其他与筹资活动有关的现金 other cash receipts relating to financing activities收到的其他与经营活动有关的现金 other cash receipts relating to operating activities收到的其他与投资活动有关的现金 other cash receipts relating to investing activities收到的税费返还 receipts of tax refunds收取企业缴费 contribution received from the enterprise收入 revenue收入确认 revenue recognition收入余数 balance of proceeds手续费 commission寿险 life insurance寿险责任准备金 provision for obligations arising on life insurance contracts售后回购 sales and repurchase售后租回交易 sales and leaseback transaction售价 sales proceed赎回费用 redemption charges (or redemption fee)赎回基金 redemption fund赎回价格 redemption price税法 tax laws税后利润 after-tax profits税基（或课税基础） tax base税阶 tax band税款扣减 tax deductions税收抵免 tax credit税收政策 taxation policy税务调查 tax investigation税务负担 tax burden税务行政处罚 tax administration punishment (or penalty)税务行政复议 tax administration review税项宽减 tax concession税制 tax regime申请入会费和会员费收入 entrance and membership fee revenue审计费用 audit fees审计准则 auditing standard生育保险费 propagation insurance剩余期限 remaining maturity剩余权益 residual interest失业保险费 unemployment insurance失业率 unemployment rate石油天然气开采 extraction of petroleum and natural gas实质重于形式 substance over form实质转移与资产所有权有关的全部风险和报酬 transfer in substance all the risks and rewards incidental to ownership时间段 time band使用费收入 royalty使用年限 useful life使用寿命不确定 indefinite useful life使用寿命有限 definite useful life使固定资产达到可预定使用状态前所发生的可归属于该资产的费用attributable expenditure of bringing the fixed asset to its expected usable conditions市场价格 market price市场收益率 market rate of return。
汇率（exchangerate）
汇率（exchangerate）
亦称汇价、兑换率或外汇牌价等。
两种货币兑换的比率或者比价，即以一国货币表示的另一国货币的价格。
汇率作为一种兑换比率，反映了不同国家货币价值的对比关系。
这一比率的确定，在国际交往中具有重要的作用。
作为两种货币折算的标准，它是外汇买卖的基本依据；作为国内和国外价格联系和转换的工具，这旨国际贸易核算的标准。
汇率的确定，也为企业的外币业务会计处理提供了可能。
因为企业将各项以非记账本位币（即会计概念上的外币）计价核算的业务折算为记账本位币入账时，必须要寻找一个能使两种货币相互折算的中间媒介，而这个媒介一定要正确、合理并得到社会公认，以确保企业各项会计要素计价的正确性，这个中间媒介当然只能是外币的汇率。
汇率的分类方法很多。
按以本国货币还是以外国货币作为折算基础来表示本国货币与外国货币的价值比值来划分，沁率有两种标价方法：直接标价法和间接标价法，按照不同货币之间的比价是否经常变动来划分，则可分类固定汇率和浮动汇率；按照外币买卖成交后交割期不同来划分，还可分为即期汇率和远期汇率；按照会计记账当时所采用的汇率或账面汇率；按照银行向客户买入或卖出外币时所采用的汇率来划分，又可分为买入汇率、卖出汇率和中间汇率。
会计实务：会计科目中英文对照表三
会计科目中英文对照表三股本 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 - reture investment by investment 小编寄语：会计学是一个细节致命的学科，以前总是觉得只要大概知道意思就可以了，但这样是很难达到学习要求的。
第二十一章 外币折算1
汇兑损益的计算：逐笔结转法和集中结转法。
逐笔结转法：是指外币业务发生时用当日的市场汇率或
当月月初的汇率折算入账，在外币货款结算时用一定的方
法计算账面汇率并据此计算汇兑损益。也就是说，每结算
⑤6月22日，外销产品一批，价款32万美元，当时 的市场汇率为$ 1= RMB6.3，款项尚未收到。
⑥6月30日，收到5月份的应收账款40万美元，当时的 市场汇率为$ 1=RMB6.25。
3、期末汇兑损益的计算及其账务处理
①汇兑损益是在持有外币货币性资产和负债期间，由 于外币汇率变动而引起的外币货币性资产或负债的价值 发生变动所产生的损益。
2、两笔业务观。认为外币的购销业务与结算 业务是两笔独立的经济业务，两者之间汇率不同 产生的差异作为汇兑损益处理：一是作为当期损 益处理，二是作为未实现的递延损益处理。
目前的趋势是：两笔业务观取代一笔业务观 ，我国用两笔业务观。
例21-1 某企业采用人民币为记账本位币，外币业务发生时按当 日市场汇率核算。本月10日对外销售商品200件，单价$ 600（ 税金略），当日市场汇率为$ 1= RMB 8.3；货款于本月25日 收到，当日市场汇率为$ 1= RMB 8.4。 本月20日从境外购入生产用钢材50吨，吨单价480$，并 验收入库，当日市场汇率为$ 1= RMB 8.2；货款于次月15日 汇往境外，当日市场汇率为$ 1= RMB 8.22。 本月31日汇率为$ 1= RMB 8.24。 要求：作一笔业务观和两笔业务观的账务处理
②在投资合同中对外币资本投资没有约定汇率的情 况下，则按收到外币款项时的市场汇率进行折算。
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Temporal Method
With the temporal method, currency translation is a measurement conversion process or a restatement of a given value. It does not change the attribute of an item being measured; it only changes the unit of measure. Translation of foreign balances restates the currency denomination of these items, but not their actual valuation. Under U.S.GAAR cash is measured in terms of the amount owned at the balance sheet date. Receivables and payables are stated at amounts expected to be received or paid when due. Other assets and liabilities are measured at money prices that prevailed when the items were acquired or incurred (historical prices).Some, however, are measured at prices prevailing as of the financial statement date (current prices), such as inventories under the lower of cost or market rule. In short, a time dimension is associated with these money values.
In the temporal method, monetary items such as-cash, receivables, and payables are translated at the current rate. Nonmonetary items are translated at rates that preserve their original measurement bases. Specifically, assets carried on the foreign currency statements at historical cost are translated at the historical rate. Why? Because historical cost in foreign currency translated by a historical exchange rate yields historical cost in domestic currency. Similarly, nonmomtary items carried abroad at current values are translated at the current rate because current value in foreign currency translated by a current exchange rate produces current value in domestic currency. Revenue and expense items are translated at rates that prevailed when the underlying transactions took place, although average rates are suggested when revenue or expense transactions are voluminous.
When nonmonetary items abroad are valued at historical cost, the translation procedures resulting from the temporal method are virtually identical to those produced by the monetary-nonmomtary method. The two translation methods differ only if other asset valuation bases are employed, such as replacement cost, market values, or discounted cash flows.
Because it is similar to the monetary-monetary method, the temporal method shares most of its advantages and disadvantages. In deliberately ignoring local inflation this method shares a limitation with the other translation methods discussed. (Of course, historical cost accounting ignores inflation as well!).。