ACCA课程中英文对照汇总版
【分享】【最新】ACCA LW(F4)专业词汇中英对照
【分享】【最新】ACCA LW（F4）专业词汇中英对照中国学生刚刚接触ACCA时面临的困难主要来自两方面：一个是英文教材的使用，二是长期以来形成的针对中国考试固有的思维方式。
第二个问题需要经过一段时间的学习和做题慢慢掌握英文考试的解题思路，熟悉ACCA的作答模式。
对于提高英语水平这个问题，我们可以先从掌握ACCA 词汇入手，逐渐了解专业名词的表达方式，进而能够在阅读教材时减少一些障碍，方便理解知识内容。
本文和大家分享的是ACCA初级阶段F4涉及的词汇，帮助大家快速入门高效学习。
（一）1. Apparent authority：表面权限Apparent authority is the authority which an agent appears to have to a third party. A contract made within the scope of such authority will bind the principal even though the agent was not following their instructions.2. Appeal court：上诉法院The appeal court is the court to which an appeal is made against the ruling or the sentence.3. Ante-natal care：产前护理Ante-natal care is an employee has a right not to be unreasonably refused time off for ante-natal care during working hours.4. Civil court：民事法庭In a civil suit, one party who feels they were harmed brings a complaint against another party.5. Civil law：民法Civil law exists to regulate disputes over the rights and obligations of persons dealing with each other and seeks to compensate injured parties.6. Collateral contract：附属合同A collateral contract is a contract where consideration is provided by the making of another contract. For example, if there are two separate contracts, one between A andB and one between A and C, on terms which involve some concerted action between B and C, there may be a contract between B and C.7. Common law：习惯法Common law is the body of legal rules common to the whole country which is embodied in judicial decisions.8. Consideration：对价Consideration is an essential part of most contracts. It is what each party brings to the contract.9. Constructive dismissal：推定解雇Constructive dismissal is where the employer commits a breach of contract, thereby causing the employee to resign. By implication, this is also dismissal without notice.10. Contextual rule：关联规则The contextual rule means that a word should be construed in its context: it is permissible to look at the statute as a whole to discover the meaning of a word in it.11. Contributory negligence：共同过失A court may reduce the amount of damages paid to the claimant if the defendant establishes that they contributed to their own injury or loss, this is known as contributory negligence.12. Counter-offer：反要约A counter-offer is a final rejection of the original offer. If a counter-offer is made, the original offeror may accept it, but if they reject it, their original offer is no longer available for acceptance.（二）13. County Court：地方法院County Courts hear claims in contract and tort, equitable matters and land and probate disputes among others.14. Court of Appeal：上诉法院The Court of Appeal hears appeals from the County Court, the High Court, the Restrictive Practices Court and the Employment Appeal Tribunal.15. Criminal law：刑法In criminal cases, the state prosecutes the wrongdoer.16. Crown Court：刑事法庭The Crown Court hears appeals from Magistrates' Courts.17. Declaration of solvency：有偿付能力的声明A voluntary winding up is a members' voluntary winding up only if the directors make and deliver to the Registrar a declaration of solvency.18. Duty of care：谨慎义务In the landmark case of Donoghue v Stevenson 1932 the House of Lords ruled that a person might owe a duty of care to another with whom they had no contractual relationship at all. The doctrine has been refined in subsequent rulings, but the principle is unchanged.19. Equity：衡平法Equity is a term which applies to a specific set of legal principles which were developed by the Court of Chancery to supplement (but not replace) the common law. It is based on fair dealings between the parties. It added to and improved on the common law by introducing the concept of fairness.20. Exclusion clause：除外条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.21. Express authority：明示权限Express authority is a matter between principal and agent. This is authority explicitly given by the principalto the agent to perform particular tasks, along with the powers necessary to perform those tasks.22. Exemption clauses：免责条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.23. Executed consideration：已履行的对价Executed consideration is an act in return for a promise such as paying for goods when the shopkeeper hands them over.24. Executory consideration：待履行的对价Executory consideration is a promise given for a promise, such as promising to pay for goods that the shopkeeper puts on order for you.25. liquidation：清算Liquidation means that the company must be dissolved and its affairs 'wound up', or brought to an end.。
ACCAF中英文单词对照
4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount 第一章6. 不含税exclusive7. 含税 inclusiveasset 1．资产8. 交易事项Transaction liability2．负债9. 取走withdrawasset 3．所有者权益equity=capital=net 第五章 income=revenue=sales 4．收入1.现金 petty cash=cash on hand expense ．费用52.支票 chequeplant ．厂房63.自动转账 standing order/direct debt machine．机器74.银行给你存款利息 bank interest on intangible asset8．无形资产deposit87 ．非流动资产9 Non current asset（6 5.银行收取利息手续费 bank charges ）9属于6.银行收取利息 bank interest on petty cash 10．库存现金overdraftcash11．银行存款7.空头支票 dishonored chequetrade receivable=A/R 12．应收账款8.未结清的款项，别人给我的 uncleared inventory．存货13lodgement10 11 12 14（．流动资产 current asset 9.未承兑的汇票 unpresent cheque ）属于141310.别人给我支票 undrawn cheque loan15．贷款11.公司业务错误 business error trade payables=A/P16．应付账款12.银行业务错误 bank erroradvance from customers ．预收账款1713.银行存款余额调节表 bank 15 16 18．流动负债（ current liabilityreconciliation）属于171814.银行透支 overdraftshare capital 19．实收资本15.银行对账单 bank statementshare premium20．资本公积16.现金账簿/银行存款日记账 cash Retained earnings=R/ES 21．留存收益bookstatement of financial ．资产负债表2217.总账 control accounts =general position=SOFPledgerof 变益动表statement 权有．23所者18.明细账 individual ledger =personal changes in equity=SOCIEledger=subsidiary ledger=memo account statement of cash flow 24．现金流量表19.应收账款总账 receivable control statement of comprehensive 25．利润表account =receivable general ledger income=SOCI20.应收账款明细账receivable 第二章ledger=sales ledgerdouble-entry bookkeeping ．复式记账121.坏账 bad debt=irrecoverable debt Debit 借2. 22.毛利润 gross profitCredit贷3. 23.一般性坏账准备 general allowance prepayment 4. 预付账款24.特殊性坏账准备 specific allowance profit5. 利润 debt第四章 doubtful25.可疑的坏账value added tax=salestax ．增值税125.资产减值损失 expense-bad debts input tax 2．进项税额written offoutput tax．销项税额3 allowance for A/R坏账准备26.第六章 life20 确定使用寿命inventoryfinite useful life 1 存货21先进先出 first in first out累计摊销 accumulated amortization 222 每年的折旧3 特殊计价法 specific identification depreciation for eachyear加权平均法 period average=weighted 4第八章 average1或有事项continuous contingencies动5 移加权平均法2.average=continuous weighted average 或有负债 contingentliabilities3.现时义务method=moving weighted average present obligation cost4.或有资产 contingent assets method5.肯定的 certain 6 成本 historical cost6.可能的 net realizable value probable 7 可变现净值7.8 资或许的准备 possible 的失-计提存货跌价产减值损8.遥远的，渺茫的expense-inventory written-downRemote9.perpetual inventory 预计负债 provision9 永续盘存制第九章 system1.periodic inventory 试算平衡 trial Balance制实10 地盘存2.system交易发生 transaction occur3.购货 purchase 复式记账 Double entry 114.12 数量 quantity 结账 Balance off5.期末调整 Year End Adjustment 单价13 unit cost6.错误 gross profit margin14 毛利润率 Errors7.遗漏第七章 omission8. original purchase price任命错误 commission errors买价19.原则性错误site of preparation errors of principle cost 2 场地准备费10.3 运输费 delivery and handling 加总错误 casting errors11.暂记账户安装费4 installationsuspense account第十章员工培训费 employee training51.6资本化后续支出 capital expenditure 预付账款 prepayment2.revenue expenditure 7 费用化后续支出预提费用 accruals3.其他应收款 other receivable 直线法8 straight line method4.递延收入 Deferred income accumulated depreciation 9 累计折旧5. original cost到期 expire 原值106. 值残净estimated 欠款residual arrear 计11 预7.租客value Tenant8. useful life12 预计使用寿命财务报表 financial statements9.余额递减法13 reducing balance method 资产负债表 The Statement of Financial Position账14 net book value=carrying 面价值10.利润表valueThe statement ofcomprehensive income置产资定固15 处fixed disposal of11.asset所有者权益变动表The statement ofchange in equity16 固定资产清理 disposal account第十一章研究性支出17 research cost1.18 现金流量表 The statement of cash development cost开发性支出flowindefinite useful 不确定使用寿命192.经营活动 operating activities3.投资活动 investing activities4.筹资活动 financing activities5.直接法 The direct method6.间接法 indirect method7.付出利息 Interest paid8.付出所得税 Income tax paid9.付出红利 Dividends paid第十二章1.资产负债表日后事项 Events after thereporting period2.调整事项 adjusting event3.非调整事项 Non-adjustingevent第十三章1.会计政策 Accounting policyAccounting Estimate 会计估计2.。
赶紧收藏丨ACCAAB(F1)常用单词中英文对照表
ACCA F1
ACCA F1单词表
ACCA COde Of EthiCS and
COn duct
ACCA道德行为准则
Acco Un ti ng Stan dards Board (ASB)
会计准则委员会
Ad hoc COmmitteeS
特设委员会
Ad valorem tax
从价税
AdVOCaCy threat
EXeCUtiVe COmmitteeS
执行委员会
EXeCUtiVe directors
执行董事
FiSCaI policy
财政政策
Flat orga ni Zati on
扁平化组织
Floor PriCe
最低限价
HUma n ReSOUrCe Man ageme nt
人力资源管理
Hybrid StrUCtUreS
倾向性威胁
Age ncy theory
代理理论
Aggregate dema nd
总需求
Aggregate SUPPIy
总供给
ArC elasticity of dema nd
需求弧弹性
BaCk-UP con trols
备份控制
Bala nce of Payme nts
国际收支
BUdget
预算
BUSin ess Strategy
混合结构
In come elasticity of dema nd
需求的收入弹性
In flati on
通货膨胀
LeaderShiP style
领导模式
Long run SUPPIy CUrVe
长期供给曲线
ACCAF3中英文单词对照表
ACCAF3中英文单词对照表第一早1 .资产asset2. 负债liability3. 所有者权益equity=capital=net asset4. 收入income=revenue=sales5. 费用expense6. 厂房plant7. 机器machine8. 无形资产intangible asset9 .非流动资产Non current asset （6 7 8 属于9）10 .库存现金petty cash11. 银行存款cash12. 应收账款trade receivable=A/R13. 存货inventory14. 流动资产current asset （10 11 12 13 属于14）15 .贷款loan16. 应付账款trade payables=A/P17. 预收账款advanee from customers18. 流动负债current liability （15 16 17属于18）19. 实收资本share capital20. 资本公积share premium21 .留存收益Retained earnings=R/ES22 . 资产负债表statement of financial position=SOFP23.所有者权益变动表statement of changes in equity=SOCIE24 .现金流量表statement of cash flow25 .禾U 润表statement of comprehensive in come=SOCI 第二早1 .复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1 .增值税value added tax=sales tax2. 进项税额in put tax3. 销项税额output tax4. 贸易折扣（商业折扣）trade discount5. 现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1. 现金petty cash=cash on hand2. 支票cheque3. 自动转账standing order/direct debt4. 银行给你存款利息bank in terest on deposit5. 银行收取利息手续费bank charges6. 银行收取禾U息bank in terest on overdraft7.空头支票dish onored cheque8. 未结清的款项，别人给我的uncleared lodgeme nt9. 未承兑的汇票10. 别人给我支票11 .公司业务错误12. 银行业务错误13. 银行存款余额调节表ba nk reco nciliation14. 银行透支overdraft15. 银行对账单bank statement16. 现金账簿/银行存款日记账cash book17. 总账control accounts =general ledger18. 明纟田账in dividual ledger =pers onal ledger=subsidiary ledger=memo acco unt19. 应收账款总账receivable control account=receivable gen eral ledger20. 应收账款明细账receivable ledger=sales ledger21. 坏账bad debt=irrecoverable debt22. 毛利润gross profit23. —般性坏账准备gen eral allowa nee24. 特殊性坏账准备specific allowa nee25. 可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26. 坏账准备allowanee for A/R第八早1 存货inventoryun prese ntcheque un draw ncheque bus in esserror bank error2 先进先出first in first out3 特殊计价法specific identification4 力卩权平均法period average=weighted average5 移动加权平均法continuous average=c on ti nu ous weighted average cost method=m oving weighted average method6 成本historical cost7 可变现净值n et realizable value8资产减值损失-计提的存货跌价准备expe nse-i nven tory writte n-dow n9 永续盘存希9 perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛禾U润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparati on3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expe nditure7费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12预计使用寿命useful life13 余额递减法reducing balanee method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16固定资产清理disposal account17研究性支出research cost18 开发性支出developme nt cost19 不确定使用寿命in defi nite useful life20确定使用寿命finite useful life21 累计摊销accumulated amortization22 每年的折旧depreciati on for each year第八章1 或有事项con ti ngen cies 2. 或有负债contingent liabilities3. 现时义务prese nt obligati on4. 或有资产contingent assets5. 肯定的certai n6. 可能的probable7. 或许的possible8. 遥远的，渺茫的Remote9. 预计负债provisi on第九章1.试算平衡trial Bala nee2.交易发生tran sact ion occur3.复式记账Double entry4.结账Bala nee off5.期末调整Year End Adjustme nt6.错误Errors7.遗漏omissi on8.任命错误commissi on errors9.原则性错误errors of prin ciple10.加总错误casti ng errors11 .暂记账户suspe nse acco unt第十章1.预付账款prepayme nt2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred in come5.到期expire6.欠款arrear7.租客Tenant8.财务报表finan cial stateme nts9.资产负债表The Stateme nt of Finan cial Positi on10.利润表The stateme nt of comprehensivein come11所有者权益变动表The statement of change in equity 第早1.现金流量表The stateme nt of cash flow2.经营活动operat ing activities3.投资活动inv esti ng activities4.筹资活动financing activities5.直接法The direct method6.间接法in direct method7.付出利息In terest paid8.付出所得税In come tax paid9.付出红利Divide nds paid第十二章1.资产负债表日后事项Eve nts after the report ing period2.调整事项adjusti ng eve nt3.非调整事项Non-adjust ing eve nt第十三章1.会计政策Acco un ti ng policy2.会计估计Acco untingEstimate。
acca中英文对照表
acca中英文对照表ACCA（Association of Chartered Certified Accountants，特许公认会计师公会）是国际上具有影响力的财会职业会员组织。
以下是ACCA中英文对照表：1. 铂金级（Platinum Level）2. 金牌级（Gold Level）3. 银牌级（Silver Level）4. 考试（Exam）5. 论文（Paper）6. 知识模块（Knowledge Module）7. 技能模块（Skills Module）8. 战略商业领导力模块（Strategic Business Leadership Module）9. 应用知识（Applied Knowledge）10. 应用技能（Applied Skills）11. 核心领域（Core Area）12. 选修领域（Elective Area）13. 战略财务管理（Strategic Financial Management）14. 业绩管理（Performance Management）15. 财务报告（Financial Reporting）16. 企业与法律环境（Business and the Legal Environment）17. 审计与鉴证业务（Audit and Assurance）18. 税收管理（Taxation）19. 企业社会责任（Corporate Social Responsibility）20. 财务策划与咨询（Financial Planning and Consultancy）21. 企业金融（Corporate Finance）22. 风险管理与内部控制（Risk Management and Internal Control）23. 营销与沟通（Marketing and Communication）24. 人力资源管理（Human Resource Management）25. 业务分析与决策（Business Analysis and Decision Making）。
ACCA会计科目中英对照
,a click to unlimited possibilities
汇报人：
目录
CONTENTS
01 添加目录标题
02 ACCA会计科目概述
03 ACCA会计科目中英文对照
04 ACCA会计科目使用说明
05
ACCA会计科目中英文对照表的使用方 法
06
ACCA会计科目中英文对照表的注意事 项
添加 标题
分类：根据收入的性质和来源，收入类科目 可分为主营业务收入和其他业务收入。
添加 标题
核算内容：收入类科目的核算内容包括确认 收入时的金额、销售折扣、销售折让等。
添加 标题
会计处理：在确认收入时，应借记“银行存 款”等科目，贷记“主营业务收入”等科目。 同时，根据税法规定计算应交税费。
添加 标题
单击添加章节标题
第一章
ACCA会计科目概述
第二章
会计科目的定义与分类
会计科目的定义：会计科目 是对企业经济业务进行分类 核算的项目，是记录和反映 企业经济业务的重要工具。
会计科目的分类：按照经济 业务的不同性质，会计科目 可以分为资产类、负债类、 所有者权益类、成本类和损
益类五大类。
资产类科目：包括流动资产 和非流动资产，如现金、银 行存款、存货、固定资产等。
ACCA会计科目使用说明
第四章
资产类科目的使用说明
定义与分类： 解释资产类科 目的定义、分 类及核算内容
确认与计量： 说明资产类科 目的确认条件、 计量方法及标
准
列报与披露： 指导如何正确 列报和披露资 产类科目的信
息
注意事项：强 调使用资产类 科目时需要注 意的事项和规
范要求
ACCA会计科目中英对照
一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments 1619 累积折耗-天然资源accumulated depletion - natural resources 17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1815 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 accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable 232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses71~74 营业外收入non-operating revenue711 利息收入interest revenue7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles。
最新ACCA高盛财经词典-英汉对照版汇总
A C C A高盛财经词典-英汉对照版高盛财经词典 - 英汉对照AEnglish Terms中文翻译详情解释/例子Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金 + 应收账款 +短期投资)‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
ACCA财务管理英语中英文对照
⏹⏹ACCA--财务管理英语唯一独裁独资合伙企业合伙企业金融企业财务公司公司紧密地保持私人公司公司上市公司高盛萨克斯高盛银行退休金基金养老基金保险公司保险公司的导向器董事会分离的所有权和管理所有权和管理权分离责任有限责任条款的成立公司政策资产有形资产金融资产货币资产安全证券金融市场金融市场资本市场资本市场货币市场货币市场投资决定投资决策资本预算编制决定资本预算决策融资决定财务决策财务经理财务经理司库财务主管首席会计师首席财务官问题委托代理问题委托代理代理商成本代理商费用信息不对称信息不对称信号信号效率市场假设有效的市场假设值现值折扣因子贴现率的返回收益率折现率率折扣率障碍率门槛比率机会成本的首都资本网的机会成本当下值净现值现金外流现金支出净额当下值规则净现值收益率定律规则收益法则最大化利润最大化好经营盈利好商业利益抵押品抵押担保可转换认股权证键可转换债券问题主要问题市场一级市场中学交响二次交易市场二级市场场外交易（场外交易）场外金融中介金融中介零阶段创业阶段计划商业计划第一阶段筹资货币后的第一阶段融资估价注资后的价值获得预定利润夹层筹资引渡融资天使投资者天使投资人首都基金风险投资基金有限公司私人的合伙有限合伙制伙伴普通合伙人有限公司伙伴有限合伙人小型企业投资公司（SBIC）小型企业投资公司上市提供（IPO）首次公开发行股票提供第一期提供二级发行承销商承销团的承销商承销团注册声明注册说明说明书招股说明书路节目路演绿鞋选项绿鞋选择传播分散报价价钱报价低估定价不足赢家’s 诅咒优胜者灾难簿制作投标注册固定价钱提供拍卖价格拍卖歧视拍卖差异拍卖统一价格拍卖一价拍卖现金提供一般现金发行权问题附件发行架注册在架子上注册事前认可事先购买许可成交买家交易成功问题新版本知识逆变器成熟的投资者资格制度的买方合格的机构买家记录日期注册日期股利有奖金股利 Couponex 股利除息法律首都法定资本现金股利正常现金红利额外特别股利特别红利股股利股票股息自动股利再投资计划（滴）奖金自动再投资计划转移的值价值转移资本结构体资本结构MM’s 主张 MM定理加权平均成本的首都（W ACC）加权平均保证金成本债务保证金贷款浮动利率注意浮动利率票据货币市场基金货币市场基金利率天花板利率上限权衡理论权衡理论权至默认违约金买断（杠杆收购） LBO不对称信息信息不对称金融松弛零花钱的债务债务成本的公平权益终端成本值清算价值现金流至公平股权现金流量再平衡重组项目筹资项目融资调整成本的首都调整后的资本当量成本贷款等值贷款抵销交易反向交易折旧基础折旧基础调整当下值（APV）调整后的现值通话选项认购期权价钱行使价价钱完成价格练习日期到期日欧洲呼叫欧洲看涨期权呼叫美国看涨期权位置图头寸图表选项看跌期权所罗门兄弟所罗门兄弟会结构的利益率利率期限结构年金年金永久性永久年金因子年金年金到期立即年金期货值终值争议利益复利简单利益单利连续复利的率连续复合利率消费者价钱指数（CPI）居民消费价格指数美元当前货币名义美元名义货币不变美元恒定货币美元真实货币率的返回实际回报率率通胀率本金通货紧缩滞胀率至到期到期市场收益率大写率市值额定值让股利收益率的公平首都股本支付成本比股息支付率每分享（每股收益）每股收益回报上公平（鱼子）股本回报率现金流贴现现金流量增长股票成长股票收入股票蓝筹股值的成长机会（PVGO）增长机会的现值价格收益比（市盈率）市盈率免费现金流（FCF）免费现金流量表率的返回账面回报率投资资本投资运营费用业务费用回报期投资回收期折现规则折扣回收期规则折现现金流量率的返回内部折现现金流量收益率的返回（IRR）内部再贷款利率贷款借出借款获利能力测量利润指标标准的适应性利润标准已修改内部率的返回相互修订内部收益率独家专案互斥项目资本配给资本约束指数利润指数软件配给软约束硬配给硬约束递增付清增量收入网加工首都净营运资金沉没成本沉没成本谬论沉没成本悖论成本间接收费值残值直线折旧直线折旧内部收入服务国内税收服务税屏蔽加快税收屏蔽成本复苏系统加速成本回收折旧方法最低税替代最低税偏爱税收优惠政策加速折旧加速折旧项目分析等效项目分析年度现金流等效年现金流量边际投资边际投资违约风险违约风险保费风险溢价标准错误标准误差偏差标准差市场作品集市场组合市场狂欢（R M）市场收益率变化率方差失利的一种同意的自由自由的丧失特尔菲尼克风险非系统性的独特风险风险非系统风险残留风险残留风险特定风险具体风险可分散风险多元化风险市场风险市场风险系统风险系统风险不可分散风险非分散风险协方差协方差很好有效分散值可加性价值加和效率作品集有效投资组合程式设计二级计划最佳有效率的作品集最佳有效投资组合资产价钱模型（CAPM）资本资产定价模型分离定理分离定理安全市场线证券市场线市场大写市值小盘股票小型股按市值计价配给市帐率数据矿业数据挖掘窥探数据侦查消耗贝塔消费Beta消费 CAPM 消费资本资产定价模型风险厌恶风险规避套利价钱理论套利定价理论的每股票至这些因素每只股票对这些因素的敏感性三因素模型三因素模型公司成本的首都公司资本业成本贝塔行业Betafirm 值公司价值债务值债务价值资产值资产价值蓝筹公司蓝筹金融杠杆作用财务杠杆债务管理金融风险金融风险杠杆消除杠杆相关市场价值观的债务（E / V）应纳税负债的相对市场价值收入应税税后利润成本边际成本企业的税率税后边际企业税率加权平均成本的首都税收周期后的加权平均资本成本周期性的商行周期性公司经营杠杆作用经营杠杆收入固定收入费用固定成本可变费用可变成本率的输出合格率当量确定性等效确定性等效现金流确定性等值现金流量风险调整后折扣率潜在的对应风险贴现率变数基本变量样本真实抽样选项实物期权决策树决策树化 p 安排期权生产选项生产选择权至保释出清算期权经济出租经济租金市场期货市值预算资本预算战略规划战略规划拨款请求拨款申请审核后审核后库存选项私人股票期权效益私人利益特权特权投资通常过度投资公认会计原理（GAAP）公认的公认会计原则 doption 预订已授权经济委员会值添加（EV A）经济增加值贸易装货贸易超负荷经济折旧国民经济贬值收入和产品帐目国民收入和产出账户上限上限合约剥离的bondwap 交易所账簿管理人共享注册效率首都市场高效的资本市场随机性步行随机步行阳性漂移正漂移自动系数自相关系数弱形成的效率弱效半强形成的效率半强有效性强形成的效率强大的有效性市场模型市场模型获取公司并购公司公司合并公司优越利润超额利润过度反应反应不足反应不足指数套利者指数套利组合保险方案证券投资保险策略费率的返回回报率异常政策汇率政策申请日期长期购买资产长期资产保留收益保留收益财务赤字内部资金缺口基金内部资金债务政策债务政策股息政策长期奖金政策筹资长期融资总额大写总资本储备预留发行和超越已发行的流通股但不超越授权流通股分享首都法定股本总额（财务）机构金融机构现金流量对现金流量索赔控制对控制主导股东控股股东多数表决系统多数投票累积表决累积投票制绝对多数代理比赛投票代理竞争少数股东少数股东反转股票分裂反向股票拆分大师有限合伙业主有限责任合伙公司房地产投资相信（REIT）首选房地产投资信托股票优先累积股票首选股票股利积累优先股的信用固定利率额度固定利率浮动利率浮动利率息票优惠券伦敦银行同业提供了率（伦敦银行同业拆借利率）伦敦银行同业拆借利率欧洲债券货币欧洲货币欧元欧元高级资优班次要次级次级抵押担保的抵押品抵押担保可转换认股权证键可转换债券问题主要问题市场一级市场中学交响二次交易市场二级市场场外交易（场外交易）场外金融中介金融中介零阶段创业阶段计划商业计划第一阶段筹资货币后的第一阶段融资估价注资后的价值获得预定利润夹层筹资引渡融资天使投资者天使投资人首都基金风险投资基金有限公司私人的合伙有限合伙制伙伴普通合伙人有限公司伙伴有限合伙人小型企业投资公司（SBIC）小型企业投资公司上市提供（IPO）首次公开发行股票提供第一期提供二级发行承销商承销团的承销商承销团注册声明注册说明说明书招股说明书路节目路演绿鞋选项绿鞋选择传播分散报价价钱报价低估定价不足赢家’s 诅咒优胜者灾难簿制作投标注册固定价钱提供拍卖价格拍卖歧视拍卖差异拍卖统一价格拍卖一价拍卖现金提供一般现金发行权问题附件发行架注册在架子上注册事前认可事先购买许可成交买家交易成功问题新版本知识逆变器成熟的投资者资格制度的买方合格的机构买家记录日期注册日期股利有奖金股利 Couponex 股利除息法律首都法定资本现金股利正常现金红利额外特别股利特别红利股股利股票股息自动股利再投资计划（滴）奖金自动再投资计划转移的值价值转移资本结构体资本结构MM’s 主张 MM定理加权平均成本的首都（W ACC）加权平均保证金成本债务保证金贷款浮动利率注意浮动利率票据货币市场基金货币市场基金利率天花板利率上限权衡理论权衡理论权至默认违约金买断（杠杆收购） LBO不对称信息信息不对称金融松弛零花钱的债务债务成本的公平权益终端成本值清算价值现金流至公平股权现金流量再平衡重组项目筹资项目融资调整成本的首都调整后的资本当量成本贷款等值贷款抵销交易反向交易折旧基础折旧基础调整当下值（APV）调整后的现值通话选项认购期权价钱行使价价钱完成价格练习日期到期日欧洲呼叫欧洲看涨期权呼叫美国看涨期权位置图头寸图表选项看跌期权。
ACCA会计科目中英对照
一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investments1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments -short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners'(stockholders') current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments1449 累积折旧 -机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other 18 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 accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 otherlong-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other 3 业主权益 owners' equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retainedearnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material 5133 进料退出 material purchase returns 5134 进料折让 material purchase allowances 514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead 5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense) 5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense) 6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense) 6259 广告费 advertisement expense, advertisement 6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts 6268 折旧 depreciation expense6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense) 6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用 non-operating revenue and expenses, other income(expense)71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments 715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps 7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它 other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益） income tax expense ( or benefit)9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest income。
(完整word版)ACCA会计科目中英对照
一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short—term investments1121 短期投资—股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short—term notes and bills1123 短期投资 -政府债券 short—term investments - government bonds1124 短期投资 -受益凭证 short-term investments — beneficiary certificates1125 短期投资—公司债 short—term investments - corporate bonds1128 短期投资—其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable — related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec— tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex—change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables — related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐—其它应收款 allowance for uncollec- tible accounts — other receivables 121～122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by—products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid （ or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT）1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit—restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主（股东)往来 owners'(stockholders') current account1294 同业往来 current account with others1298 其它流动资产—其它 other current assets - other13 基金及长期投资 funds and long—term investments131 基金 funds1311 偿债基金 redemption fund （or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long—term bond investments1323 长期不动产投资 long—term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant， and equipment141 土地 land1411 土地 land1418 土地—重估增值 land — revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements — revaluation increments1429 累积折旧—土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物—重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144～146 机(器）具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery — revaluation increments1449 累积折旧—机(器）具 accumulated depreciation — machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧—租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation — leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property， plant， and equipment1588 杂项固定资产-重估增值miscellaneous property, plant，and equipment - revaluation increments1589 累积折旧—杂项固定资产 accumulated depreciation - miscellaneous property, plant， and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源—重估增值 natural resources -revaluation increments1619 累积折耗—天然资源 accumulated depletion — natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets — other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long—term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long—term notes ， accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long—term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long—term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long—term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产—重估增值 assets leased to others - incremental value from revaluation1859 累积折旧—出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit — restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings（debt）2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款—业主 short-term borrowings — owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short—term borrowings- related parties2118 短期借款 -其它 short-term borrowings — other212 应付短期票券 short—term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short—term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据—关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款—关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218～219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables — related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款—其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities —current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable — current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia— bilities — current portion 228～229 其它流动负债 other current liabilities2281 销项税额 VAT received（or output tax）2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主（股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities — others23 长期负债 long—term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折）价 premium(discount） on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable — bank2324 长期借款 -业主 long—term loans payable — owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long—term loans payable — related parties2328 长期借款—其它 long—term loans payable — other233 长期应付票据及款项 long—term notes and accounts payable2331 长期应付票据 long—term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long—term capital lease liabilities2337 长期应付票据及款项—关系人 Long—term notes and accounts payable — related parties 2338 其它长期应付款项 other long—term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long—term liabilities2388 其它长期负债—其它 other long-term liabilities — other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other3 业主权益 owners' equity31 资本 capital311 资本(或股本) capital3111 普通股股本 capital - common stock3112 特别股股本 capital — preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid—in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid—in capital in excess of par- common stock3212 特别股股票溢价 paid—in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid—in capital from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital — treasury stock trans—actions33 保留盈余(或累积亏损） retained earnings (accumulated deficit）331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit）3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense）5154 旅费 travelling expense, travel5155 运费 shipping expenses， freight5156 邮电费 postage （expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance （expense）5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense）5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs—other5888 其它营业成本-其它 other operating costs — other 6 营业费用 operating expenses61 推销费用 selling expenses615～618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense， rent6153 文具用品 office supplies （expense）6154 旅费 travelling expense， travel6155 运费 shipping expenses， freight6156 邮电费 postage （expenses)6157 修缮费 repair(s) and maintenance （expense）6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense）6162 保险费 insurance （expense)6164 交际费 entertainment （expense）6165 捐赠 donation （expense）6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal （expenses）6173 职工福利 employee benefits/welfare6175 佣金支出 commission （expense)6176 训练费 training (expense）6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general ＆ administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage （expenses）6257 修缮费 repair(s） and maintenance (expense）6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities （expense)6262 保险费 insurance （expense)6264 交际费 entertainment (expense)6265 捐赠 donation （expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense）6276 训练费 training （expense）6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses）6357 修缮费 repair（s） and maintenance (expense)6361 水电瓦斯费 utilities （expense)6362 保险费 insurance （expense）6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用 non—operating revenue and expenses, other income（expense)71~74 营业外收入 non—operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non—operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入—其它 other non—operating revenue- other items75~ 78 营业外费用 non—operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog— nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short—term investments to market(完整word版)ACCA会计科目中英对照753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它 other non—operating expenses— other8 所得税费用（或利益) income tax expense (or benefit）81 所得税费用（或利益） income tax expense （or benefit）811 所得税费用（或利益） income tax expense （or benefit）8111 所得税费用（或利益） income tax expense （ or benefit）9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain（loss) from discontinued operations911 停业部门损益—停业前营业损益 income（loss) from operations of discontinued segments 9111 停业部门损益—停业前营业损益 income（loss） from operations of discontinued segment 912 停业部门损益—处分损益 gain（loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest income。
ACCA考试课程名英文译文参考
1 Chinese English2 办公自动化Office Automation3 保险会计Insurance Accounting4 保险学Insurance5 比较管理学Comparative Management6 比较审计学Comparative Auditing7 毕业实习Graduation Practice8 财务报表分析Financial Statements Analysis9 财务报告环境Financial Reporting Environment10 财务分析Financial Analysis11 财务风险控制Management of Financial Risks12 财务管理Financial Management13 财务会计Financial Accounting14 财务造假对策Countermeasure for FinancialFraudulence15 财政概论Introduction to Fiscal Science16 财政学Fiscal Science17 财政与信贷Finance and Credit18 成本会计Cost Accounting19 程序设计语言Programme Design Language20 促销与广告Promotion and Advertising21 大学生活导论Guidance of Campus Life22 大学英语College English23 大学语文College Chinese24 当代国际经济Contemporary World Economy25 道德教育Moral Education26 邓小平理论Introduction to Deng Xiaoping's Theory27 电影美学Aesthetics of Cinema28 独立审计Independent Auditing29 对外贸易保险Foreign Trade Insurance30 对外贸易运输Foreign Trade Transportation31 发展经济学Development Economics32 法律Law33 法律基础Basics of Law34 法学概论Introduction to Law35 法学基础Fundamentals of Law Science36 房地产投资与金融Real Estate Investment & Finance37 风险管理Risk Management38 概率论Mathematics - probability39 概率论与数理统计Probability & Mathematical Statistics40 高等数学Advanced Mathematics41 高级财务会计Advanced Financial Accounting42 高级会计Advanced Accounting43 高级英语技能Advanced English44 高级英语阅读Advanced English Reading45 高级语言程序设计Advanced Language ProgrammeDesign46 工程经济学与管理会计Engineering conomics ndanagement ccounting47 工程造价管理Project Pricing Management48 工程制图Engineering Drawing49 工业会计Industrial Accounting50 工业企业管理Industrial Business Management51 工业企业经济活动分析Analysis of Industrial Business Activities52 工业行业技术评估概论Introduction to Industrial TechnicalEvaluation53 公共关系Public Relations54 公共金融学Public FinanceEtiquette for Public Relations55 公关礼仪56 公司财务Corporate Finance57 公司法Corporate Law58 公司理财Corporate Finance59 古代诗词曲赋选讲Selections of Ancient Poems60 古代文学作品赏析Analytical Application of Ancient LiteraryWorks61 古汉语Ancient Chinese62 股份经济学Stock Economics63 管理沟通Managerial Communication64 管理会计Management Accounting65 管理经济学Managerial Economics66 管理伦理学Business Ethics67 管理心理学Management Psychology68 管理信息Management Information69 管理信息系统Management information system70 管理学Management71 管理学原理Principle of Management72 管理战略Management Strategy73 管理咨询Business Consulting74 国际工商管理International Business Management75 国际关系与政治International Relationship and Politics76 国际会计International Accounting77 国际货物买卖合同Contract of International Goods Sales78 国际技术贸易International Technology Trade79 国际结算International Settlement80 国际金融International Finance81 国际金融市场International Financial Market82 国际经济合作概论International Economic Cooperation83 国际经济合作原理Principles of International EconomicCooperation84 国际经济组织International Economic Organizations85 国际经营管理International Business Management86 国际贸易International Trade87 国际贸易实务International Trade Practices88 国际企业管理International Business Management89 国际商法International Business Law90 国际税务International Taxation91 国际信贷International Credit92 国际信贷与结算International Credit and Settlement93 国际营销学International Marketing94 国际招标与投标International Tendering95 国家公务员制度介绍Introduction to Civil Servant System96 国民经济管理学Management of National Economy97 国民经济核算National Economic Accounting98 国外统计资料分析Analysis of Foreign Statistical Data99 国有资产管理State-owned Property Management 100 航空概论Introduction to Aviation101 合资企业会计Accounting for Joint Venture Business 102 宏观经济学Macroeconomics103 宏微观经济学Macro-economics & Micro-conomics 104 会计电算化Computerised Accounting105 会计概论Introduction to Accounting106 会计理论Accounting Theory107 会计审计实践Accounting and Auditing Practices 108 会计史History of Accounting109 会计体系设计Design of Accounting SystemAccounting110 会计学111 会计原理Principles of Accounting112 会计制度设计Design of Accounting System113 会计专题Special Topics on Accounting114 会计专业英语Accounting English115 货币银行学Money & Banking116 机械概论Introduction to Machinery117 机械制图Mechanical Drawing118 基建会计Accounting for Capital Construction 119 计量经济学Econometrics120 计算机科学Computer Science121 计算机网络Computer Network122 计算机应用基础Foundations of Computer Application 123 计算机应用技术Computer Application Technology 124 计算机语言Computer Language125 计算机运用Computer Application126 计算机在财政中的应用Application of Computer in Finance 127 计算技术Computing Technology128 技术创新Technological Innovation129 技术经济Technological Economics130 价格学Pricing131 建筑财务和审计Accounting & Auditing for ConstructionBusiness132 建筑工程概论Introduction to Constructive Projects 133 建筑项目预算Constructive Project Budgeting134 金工实习Smithcraft Practice135 金融管理软件Financial Management Software136 金融市场Financial Market137 金融市场与投资Financial Market and Investment 138 金融学Finance139 金融战略Financial Strategy140 进出口业务Import and Export Practices141 经济地理Economic Geography142 经济法概论Economic Law143 经济数学基础Basics of Economic Mathematics 144 经济文献检索Economic Document Searching 145 经济文写作Economic Article Writing146 经济效益审计Profit Auditing147 经济学—利率Economics - Interest Rate148 经济学数学模型设计Mathematical Model Design inEconomics149 经济应用数学Applied Economic Mathematics 150 经济专业英语English for Economists151 经贸科研论文与写作Research Project on Economics &Trade152 经营管理学Operation Management153 决策理论Theory of Decision Making154 决策与控制信息Information for Control andDecision-making155 军事理论Military Theory156 科技概论Introduction to Science & Technology 157 科技预测Scientific Forecasting158 科学方法论Methodology of Scientific Research 159 科学技术史History of Science & Technology160 科学社会主义理论与实践Theory and Practice of ScientificSocialism161 科学世界观与方法论Scientific Ideology and Methodology 162 跨国公司财务管理MNC Financial Management163 跨国公司管理Management of Multinational Company 164 跨国公司金融Finance of Multinational CompanyDiscrete Mathematics165 离散数学166 伦理学Ethics167 逻辑学Logic168 马克思经典著作选读Selection of Marxist Works169 马克思经济学Marxist Economics170 马克思主义原理Principles of Marxism171 毛泽东思想Introduction to Mao Zedong's Thoughts 172 美学原理Principles of Aesthetics173 内控研究Internal Control Study174 农村金融学Agricultural Finance175 欧洲古典音乐European Classic Music176 期货交易Trade of Futures177 期货市场Futures Market178 企业财务审计Business Financial Auditing179 企业管理Business Management180 企业战略管理Strategic Management181 人工智能Artificial Intelligence182 人力资源管理Human Resource Management183 人生哲学Life philosophy184 商法Business Law185 商务写作Business Writing186 商务英语Business English187 商业会计Commercial Accounting188 社会保障Social Security189 社会调查Social Survey190 社会审计Social Auditing191 社会心理学Social Psychology192 社会学Sociology193 涉外保险Foreign Insurance194 摄影技术与实践Photography195 审计Auditing196 审计抽样Auditing Sampling197 审计电算化Computerised Auditing 198 审计概论Introduction to Auditing 199 审计管理Auditing Management 200 审计技术方法Auditing Techniques201 审计原理Principles of Auditing 202 审计专题Special Topics on Auditing 203 生态学概论Introduction to Ecology 204 时事政治学习Current Political Study205 实用统计学Applied Statistics206 世界近代史Modern World History207 世界经济概论Introduction to World Economy208 世界经贸地理World Geography for Economics andTrade209 世界市场行情World Market Survey210 世界政治经济与国际关系World Politics, Economy andInternational Relations211 市场营销Marketing212 书法概论Introduction to Calligraphy213 数据结构Database Structure214 数据库管理Database Management215 数据库及其应用Database and Applications216 数据模型与决策Digital Models and Decision-making 217 数理统计Mathematical Statistics218 税法Taxation Law219 税收学Taxation220 税务概论Introduction to Taxation221 税务计划Tax Planning222 思想道德修养Ideological & Moral Cultivation223 唐宋诗词Poetry of Tang and Song Dynasties 224 体育Physical Education225 听力技巧Skills in English ListeningComprehension226 统计学原理Principles of Statistics227 投入产出与分析Input & Output Analysis228 投资会计Investment Accounting229 投资金融管理电算化Computerized Investment FinancialManagement230 投资项目经济分析Economic Analysis of InvestmentProjects231 投资项目评估Assessment on Investment Projects 232 投资项目评估学Investment Project Evaluation233 投资信息概论Introduction to Investment Information 234 投资信用学Investment Credit235 投资学Investment236 外币交易会计Accounting for Transactions in ForeignCurrency237 外国经济地理Economic Geography of ForeignCountries238 外国经济史History of Foreign Economies239 外国文学Foreign Literature240 外汇风险管理Foreign Exchange Risk Management 241 外贸函电Business Correspondence for ForeignTrade242 外贸会计Foreign Trade Accounting243 外贸口语Oral English for Foreign Trade244 外贸实务Foreign Trade Practices245 外贸应用文Practical Writing of Foreign Trade246 外资公司会计Accounting of Foreign Funded business 247 微观经济学Microeconomics248 微机操作Computer Operating249 微积分Calculus250 卫生学Hygienics251 文学概论Introduction to Literature252 文学与人生Literature and Life253 无形资产Intangible Assets254 物流运输计划管理Logistics Planning & management 255 西方财务会计Western Financial Accounting256 西方财政学Western Fiscal Science257 西方经济学Western Economics258 系统工程System Engineering259 现代公司财务与投资管理Modern Corporation Finance &Investment Management260 现代国际政治与经济Contemporary International Politics andEconomics261 现代企业管理Modern Business Management262 现代投资学Modern Investment263 线性代数Linear Algebra264 项目评估Project Evaluation265 项目评估案例与程序设计Project Evaluation Cases andProgramme Design266 消费者行为Consumer Behaviour267 心理学Psychology268 信托租赁实务Trust & Lease Practices269 信息分析Information Analysis270 信息技术与新组织Information Technology and NewOrganisations271 行为科学Behaviour Science272 行政管理Administrative Management273 形式逻辑Formal Logic274 形势与政策Current Situation and Policy275 医学卫生保健Health Care275 医学卫生保健Health Care276 音乐欣赏Music Appreciation277 银行管理学Bank Management278 银行会计学Bank Accounting279 银行经营管理Bank Operation Management280 银行学Banking281 应用统计Applied Statistics282 应用文写作Applied Writing283 英文打字English Typewriting284 英语翻译English Translation285 英语泛读English Extensive Reading286 英语经贸文章选读Selected English Readings of Economicand Trade Literature287 英语精读English Intensive Reading288 英语口语Oral English289 英语视听说English Audio, Video and Oral Training 290 英语阅读English Reading291 营销管理Marketing Management292 营运管理Operation Management293 预算会计Budget Accounting294 预算与决策技术Budget and Decision-makingTechnology295 运筹学Operations Research296 运输统计学Transportation Statistics297 战略管理Strategic Management298 哲学Philosophy300 证券公司会计Security Company Accounting301 证券经营实务Security Operation Practices302 证券投资Security Investment303 证券与投资Security & Investment304 政府审计Government Auditing305 政府预算Government Budgeting306 政治经济学Political Economics307 知识产权Intellectual Property308 职业道德伦理Professional Ethics309 中共党史History of the Communist Party of China 310 中国财政思想史History of Chinese Financial Thoughts 311 中国对外经贸政策与投资环境Chinese Foreign Trade Policy andInvestment Environment312 中国对外贸易史History of Chinese Foreign Trade313 中国革命史Chinese Revolutionary History314 中国会计与审计Chinese Accounting and Auditing315 中国近代经济史Chinese Modern Economic History 316 中国近代史Modern Chinese History317 中国通史General History of China318 中国外贸概论Introduction to Chinese Foreign Trade 319 中国文学Chinese Literature320 中国现行税制Current Chinese Taxation Systems 321 中级会计Intermediate Accounting322 中外合资企业会计Sino-foreign Joint Venture Accounting 323 专利法Patent Law324 资本主义企业财务会计Financial Accounting for CapitalistBusiness325 资产评估Asset Appraisal326 资刊选读Selected Reading from ForeignMagazines327 自然科学概论Introduction to Natural Sciences 328 组织行为学Organisational Behaviour。
ACCA财务管理英语中英文对照
ACCA--财务管理英语sole propsietorship 独资企业partnership 合伙企业corporate finance 公司财务corporate 公司closely held 私下公司public company 公众公司Goldman Sachs 高盛银行pension fund 养老基金insurance company 保险公司board of director 董事会separation of ownership and management 所有权与管理权的分离limited liability 有限责任articles of incorporation 公司章程real asset 实物资产financial asset 金融资产security 证券financial market 金融市场capital market 资本市场money market 货币市场investment decision 投资决策capital budgeting decision 资本预算决策financing decision 融资决策financial manager 财务经理treasurer 司库controller 总会计师CFO 首席财务官principal-agent problem 委托代理问题principal 委托人agent 代理人agency cost 代理成本information asymmetry 信息不对称signal 信号efficient markets hypothesis 有效市场假说present value 现值discount factor 贴现因子rate of return 收益率discount rate 贴现率hurdle rate 门坎比率opportunity cost of capital 资本机会成本net present value 净现值cash outflow 现金支出net present value rule 净现值法则rate-of-return rule 收益率法则profit maximization 利润最大化doing well 经营盈利doing good 经营造益collateral 抵押品warrant 认股权证convertible bond 可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC) 场外交易financial intermediary 金融中介zero-stage 启动阶段business plan 创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain 账面利润mezzanine financing 引渡融资angel investor 天使投资者venture capital fund 创业投资基金limited private partnership 有限合伙企业general partner 普通合伙人limited partner 有限合伙人small-business investment companies（SBIC）小企业投资公司initial public offering (IPO) 首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus 招股说明书road show 路演greenshoe option 绿鞋期权spread 差价offering price 发售价格underpricing 抑价winner’s curse 成功者灾难bookbuilding 标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 一价拍卖general cash offer 一般现款发行right issue 附权发行shelf registration 上架注册prior approval 事前许可bought deal 买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend 附有红利cum dividend 附息ex dividend 除息legal capital 法定资本regular cash dividend 正常现金红利extra 额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP) 红利自动转投计划transfer of value 价值转移capital structure 资本结构MM’s proposition MM定理weighted-average cost of capital (WACC) 加权平均资本成本margin debt 保证金借款floating-rate note 浮动利率票据money-market fund 货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO) 杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt 负债成本cost of equity 权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing 项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV) 调整现值call option 看涨期权exercise price 执行价格strike price 敲定价格exercise date 到期日European call 欧式看涨期权American call 美式看涨期权position diagram 头寸图put option 看跌期权Salomon Brothers 所罗门兄弟公司term stucture of interest rate 利率期限结构annuity 年金perpetuity 永久年金annuity factor 年金因子annuity due 即期年金future value 终值conmpound interest 复利simple interest 单利continuously compounded rate 连续复利率Consumer Price Index (CPI) 消费物价指数current dollar 当期货币nominal dollar 名义货币constant dollar 不变货币real dollar 实际货币real rate of return 实际收益率inflation rate 通货膨胀率principal 本金deflation 滞胀yield to maturity 到期收益率market capitalization rate 市场资本化率dividend yield 红利收益率cost of equity capital 权益资本成本payout ratio 红利发放率earnings per share (EPS) 每股收益return on equity (ROE) 权益收益率discount cash flow 贴现现金流growth stock 成长股income stock 绩优股present value of growth opportunity (PVGO) 成长机会的现值price-earnings ratio (P/E) 市盈率free cash flow (FCF) 自由现金流量book rate of return 账面收益率capital investment 资本投资operating expense 经营费用payback period 回收期discounted-payback rule 贴现回收期法则discounted-cash-flow rate of return 贴现现金流量的收益率internal rate of return (IRR) 内部收益率lending 贷出borrowing 借入profitability measure 盈利指标standard of pfofitability 赢利标准modified internal rate of return 修正内部收益率mutually exclusive projects 互相排斥的项目capital rationing 资本约束profitability index 盈利指标soft rationing 软约束hard rationing 硬约束incremental payoff 增量收入net working capital 净营运资本sunk cost 沉没成本sunk-cost fallacy 沉没成本悖论overhead cost 间接费用salvage value 残值straight-line depreciation 直线法折旧Internal Revenue Service 国内税收署tax shield 税盾accelerated cost recovery system 加速成本回收折旧法alternative minimum tax 另类最低税tax preference 税收优惠accelerated depreciation 加速折旧project analysis 项目分析equivalent annual cash flow 等价年度现金流marginal investment 边际投资default risk 违约风险risk premium 风险溢酬standard error 标准误差standard deviation 标准差market portfolio 市场组合market returm (rm) 市场收益率variance 方差the loss of a dgree of freedom 自由度损失Delphic 德尔菲unique risk 独特风险unsystematic risk 非系统风险residual risk 剩余风险specific risk 特定风险diversifiable risk 可分散风险market risk 市场风险systematic risk 系统风险undiversifiable risk 不可分散风险convariance 协方差well-diversified 有效分散value additivity 价值可加性efficient portfolio 有效投资组合quadratic programming 二次规划best efficient portfolio 最佳有效投资组合capital asset pricing model (CAPM) 资本资产定价模型separation theorem 分离定理security market line 证券市场线market capitalization 市场资本总额small-cap stocks 小盘股book-to-market ration 账面-市值比data mining 数据挖掘data snooping 数据侦察consumption beta 消费贝塔consumption CAPM 消费型资本资产定价模型risk aversion 风险厌恶arbitrage pricing theory 套利定价理论sensitivity of each stock to these factors 每种股票对这些因素的敏感度three-factor model 三因素模型company cost of capital 公司资本成本industry beta 行业贝塔firm value 公司价值debt value 负债价值asset value 资产价值blue-chip firm 蓝筹股financial leverage 财务杠杆gearing 举债经营financial risk 财务风险unlever 消除杠杆relative market values of debt (E/V) 负债的相对市场价值taxable income 应税利润after-tax cost 税后成本marginal corporate tax rate 公司边际税率after-tax weighted-average cost of capital 税后加权平均资本成本cyclicality 周期性cyclical firms 周期性公司operating leverage 经营杠杆revenue 收入fixed costs 固定成本variable costs 可变成本rate of output 产出率certainty equivalent 确定性等价值certainty-equivalent cash flow 确定性等价现金流risk-adjusted discount rate 风险相应贴现率underlying variables 基础变量sample 抽样real option 实物期权decision tree 决策树timing qption 安排期权production option 生产性期权option to bail out 清算选择权economic rent 经济租金future market 期货市场capital budget 资本预算strategic planning 战略规划appropriation request 拨款申请postaudit 事后审计stock options 股票期权private benefit 私下利益perks 特权享受perquisite 特权享受overinvestment 过度投资generally accepted accounting principle (GAAP) 公认会计原则qualified doption 保留意见delegated 委托economic value added (EV A) 经济附加值trade loading 贸易超载economic depreciation 经济折旧national income and product accounts 国民收入与产出账户cap 上限合约strip 本息剥离债券swap 互换bookrunner 股份登记员efficient capital market 有效资本市场random walk 随机游走positive drift 正漂移autocorelation coefficient 自相关系数weak form of efficiency 弱有效性semistrong form of efficiency 半强有效性strong form of efficiency 强有效性market model 市场模型acquiring firm 兼并公司acquired firm 被兼并公司superior profit 超常利润overreaction 反应过度underreaction 反应不足index arbitrageur 指数套利者portfolio insurance scheme 证券组合保险策略superior rates of return 超常收益exchange-rate policy 汇率政策application date 申购日long-term asset 长期资产retained earnings 留存收益financial deficit 资金缺口internal fund 内部资金debt policy 负债政策dividend policy 红利政策long-term financing 长期融资total capitalization 资本总额reserve 准备金issued and outsanding 已发行流通股份issued but not outsanding 已发行未流通股份authorized share capital 法定股本总额financial institution 金融机构cash-flow right 现金流要求权control right 控制劝dominant stockholder 控股股东majority voting system 多数投票制cumulative voting 累计投票制supermajority 绝对多数制proxy contest 投票代理权角逐minority stockholder 小股东reverse stock split 逆股票拆细master limited partnership 业主有限责任合伙企业real estate investment trust (REIT) 房地产信托投资基金preferred stock 优先股cumulative preferred stock 红利累积优先股line of credit 授信额度fixed-rate 固定利率floating-rate 浮动利率coupon 息票London Interbank Offered Rate (LIBOR) 伦敦银行间拆借利率eurobond 欧洲债券eurocurrency 欧洲货币euro 欧元senior 优级junior 次级subordinated 从属secured 有担保的collateral 抵押品warrant 认股权证convertible bond 可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC) 场外交易financial intermediary 金融中介zero-stage 启动阶段business plan 创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain 账面利润mezzanine financing 引渡融资angel investor 天使投资者venture capital fund 创业投资基金limited private partnership 有限合伙企业general partner 普通合伙人limited partner 有限合伙人small-business investment companies（SBIC）小企业投资公司initial public offering (IPO) 首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus 招股说明书road show 路演greenshoe option 绿鞋期权spread 差价offering price 发售价格underpricing 抑价winner’s curse 成功者灾难bookbuilding 标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 一价拍卖general cash offer 一般现款发行right issue 附权发行shelf registration 上架注册prior approval 事前许可bought deal 买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend 附有红利cum dividend 附息ex dividend 除息legal capital 法定资本regular cash dividend 正常现金红利extra 额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP) 红利自动转投计划transfer of value 价值转移capital structure 资本结构MM’s proposition MM定理weighted-average cost of capital (WACC) 加权平均资本成本margin debt 保证金借款floating-rate note 浮动利率票据money-market fund 货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO) 杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt 负债成本cost of equity 权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing 项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV) 调整现值call option 看涨期权exercise price 执行价格strike price 敲定价格exercise date 到期日European call 欧式看涨期权American call 美式看涨期权position diagram 头寸图put option 看跌期权色诺芬在《经济论》中首次提出“经济”一词（1）著作：《居鲁士的教育》、《居鲁士远征记》、《经济论》、《雅典的收入》（2）主要经济思想：a)重农思想。
ACCA课程翻译中英文单词
Chinese 办公自动化 保险会计 保险学 比较管理学 比较审计学 毕业实习 财务报表分析 财务报告环境 财务分析 财务风险控制 财务管理 财务会计 财务造假对策 财政概论 财政学 财政与信贷 成本会计 程序设计语言 促销与广告 大学生活导论 大学英语 大学语文 当代国际经济 道德教育 邓小平理论 电影美学 独立审计 对外贸易保险 对外贸易运输 发展经济学 法律 法律基础 法学概论 法学基础 房地产投资与金融 风险管理 概率论 概率论与数理统计 高等数学 高级财务会计 高级会计 高级英语技能 高级英语阅读 高级语言程序设计
Macroeconomics 102 宏观经济学 Macro-economics & Micro-conomics 103 宏微观经济学 Computerised Accounting 104 会计电算化 Introduction to Accounting 105 会计概论 Accounting Theory 106 会计理论 Accounting and Auditing Practices 107 会计审计实践 History of Accounting 108 会计史 Design of Accounting System 109 会计体系设计 Accounting 110 会计学 Principles of Accounting 111 会计原理 Design of Accounting System 112 会计制度设计 Special Topics on Accounting 113 会计专题 Accounting English 114 会计专业英语 Money & Banking 115 货币银行学 Introduction to Machinery 116 机械概论 Mechanical Drawing 117 机械制图 Accounting for Capital Construction 118 基建会计 Econometrics 119 计量经济学 Computer Science 120 计算机科学 Computer Network 121 计算机网络 Foundations of Computer Application 122 计算机应用基础 Computer Application Technology 123 计算机应用技术 Computer Language 124 计算机语言 Computer Application 125 计算机运用 126 计算机在财政中的应用 Application of Computer in Finance Computing Technology 127 计算技术 Technological Innovation 128 技术创新 Technological Economics 129 技术经济 Pricing 130 价格学 Accounting & Auditing for Construction 131 建筑财务和审计 Business to Constructive Projects Introduction 132 建筑工程概论 Constructive Project Budgeting 133 建筑项目预算 Smithcraft Practice 134 金工实习 Financial Management Software 135 金融管理软件 Financial Market 136 金融市场 Financial Market and Investment 137 金融市场与投资 Finance 138 金融学 Financial Strategy 139 金融战略 Import and Export Practices 140 进出口业务 Economic Geography 141 经济地理 Economic Law 142 经济法概论 Basics of Economic Mathematics 143 经济数学基础 Economic Document Searching 144 经济文献检索 Economic Article Writing 145 经济文写作 Profit Auditing 146 经济效益审计 Economics - Interest Rate 147 经济学 — 利率 148 经济学数学模型设计 Mathematical Model Design in Economics Applied Economic Mathematics 149 经济应用数学 English for Economists 150 经济专业英语 151 经贸科研论文与写作 Research Project on Economics & Trade Operation Management 152 经营管理学
【知识】ACCA FA(F3) 专业词汇中英文对照
【知识】ACCA FA（F3）专业词汇中英文对照
对于刚刚接触F3的ACCAer，可能觉得F3内容实在太多太杂了，词汇量不够，题目看不懂，各种专业词汇层出不穷，怎么背都背不完。
但我们要知道，不积跬步，无以至千里；不积小流，无以成江海。
今天我们就为大家总结了一些ACCA专业词汇的中英文对照，希望可以帮助大家理解这些定义。
英文中
文
定义
Events after
the reporting period 期
后
事
项
Events after the reporting
period: An event which could be
favourable or unfavourable, that
occurs between the reporting period
and the date that the
financial statements are authorised
for issue.
Adjusting event调
整
事
项Adjusting event: An event after the reporting period that provides further evidence of
conditions that existed at the reporting period.
Capital expenditure资
本
性
支Capital expenditure is expenditure which forms part of the cost of non-current assets.。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179
90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135
English Office Automation Insurance Accounting Insurance Comparative Management Comparative Auditing Graduation Practice Financial Statements Analysis Financial Reporting Environment Financial Analysis Management of Financial Risks Financial Management Financial Accounting Countermeasure for Financial Fraudulence Introduction to Fiscal Science Fiscal Science Finance and Credit Cost Accounting Programme Design Language Promotion and Advertising Guidance of Campus Life College English College Chinese Contemporary World Economy Moral Education Introduction to Deng Xiaoping's Theory Aesthetics of Cinema Independent Auditing Foreign Trade Insurance Foreign Trade Transportation Development Economics Law Basics of Law Introduction to Law Fundamentals of Law Science Real Estate Investment & Finance Risk Management Mathematics - probability Probability & Mathematical Statistics Advanced Mathematics Advanced Financial Accounting Advanced Accounting Advanced English Advanced English Reading Advanced Language Programme Design
Engineering conomics nd anagement ccounting Project Pricing Management Engineering Drawing Industrial Accounting Industrial Business Management Analysis of Industrial Business Activities Introduction to Industrial Technical Evaluation Public Relations Public Finance Etiquette for Public Relations Corporate Finance Corporate Law Corporate Finance Selections of Ancient Poems Analytical Application of Ancient Literary Works Ancient Chinese Stock Economics Managerial Communication Management Accounting Managerial Economics Business Ethics Management Psychology Management Information Management information system Management Principle of Management Management Strategy Business Consulting International Business Management International Relationship and Politics International Accounting Contract of International Goods Sales International Technology Trade International Settlement International Finance International Financial Market International Economic Cooperation Principles of International Economic Cooperation International Economic Organizations International Business Management International Trade International Trade Practices International Business Management International Business Law
金融市场 金融市场与投资 金融学 金融战略 进出口业务 经济地理 经济法概论 经济数学基础 经济文献检索 经济文写作 经济效益审计 经济学 — 利率 经济学数学模型设计 经济应用数学 经济专业英语 经贸科研论文与写作 经营管理学 决策理论 决策与控制信息 军事理论 科技概论 科技预测 科学方法论 科学技术史 科学社会主义理论与实践 科学世界观与方法论 跨国公司财务管理 跨国公司管理 跨国公司金融 离散数学 伦理学 逻辑学 马克思经典著作选读 马克思经济学 马克思主义原理 毛泽东思想 美学原理 内控研究 农村金融学 欧洲古典音乐 期货交易 期货市场 企业财务审计 企业管理
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45
Chinese 办公自动化 保险会计 保险学 比较管理学 比较审计学 毕业实习 财务报表分析 财务报告环境 财务分析 财务风险控制 财务管理 财务会计 财务造假对策 财政概论 财政学 财政与信贷 成本会计 程序设计语言 促销与广告 大学生活导论 大学英语 大学语文 当代国际经济 道德教育 邓小平理论 电影美学 独立审计 对外贸易保险 对外贸易运输 发展经济学 法律 法律基础 法学概论 法学基础 房地产投资与金融 风险管理 概率论 概率论与数理统计 高等数学 高级财务会计 高级会计 高级英语技能 高级英语阅读 高级语言程序设计
46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89
工程经济学与管理会计 工程造价管理 工程制图 工业会计 工业企业管理 工业企业经济活动分析 工业行业技术评估概论 公共关系 公共金融学 公关礼仪 公司财务 公司法 公司理财 古代诗词曲赋选讲 古代文学作品赏析 古汉语 股份经济学 管理沟通 管理会计 管理经济学 管理伦理学 管理心理学 管理信息 管理信息系统 管理学 管理学原理 管理战略 管理咨询 国际工商管理 国际关系与政治 国际会计 国际货物买卖合同 国际技术贸易 国际结算 国际金融 国际金融市场 国际经济合作概论 国际经济合作原理 国际经济组织 国际经营管理 国际贸易 国际贸易实务 国际企业管理 国际商法
国际税务 国际信贷 国际信贷与结算 国际营销学 国际招标与投标 国家公务员制度介绍 国民经济管理学 国民经济核算 国外统计资料分析 国有资产管理 航空概论 合资企业会计 宏观经济学 宏微观经济学 会计电算化 会计概论 会计理论 会计审计实践 会计史 会计体系设计 会计学 会计原理 会计制度设计 会计专题 会计专业英语 货币银行学 机械概论 机械制图 基建会计 计量经济学 计算机科学 计算机网络 计算机应用基础 计算机应用技术 计算机语言 计算机运用 计算机在财政中的应用 计算技术 技术创新 技术经济 价格学 建筑财务和审计 建筑工程概论 建筑项目预算 金工实习 金融管理软件
International Taxation International Credit International Credit and Settlement International Marketing International Tendering Introduction to Civil Servant System Management of National Economy National Economic Accounting Analysis of Foreign Statistical Data State-owned Property Management Introduction to Aviation Accounting for Joint Venture Business Macroeconomics Macro-economics & Micro-conomics Computerised Accounting Introduction to Accounting Accounting Theory Accounting and Auditing Practices History of Accounting Design of Accounting System Accounting Principles of Accounห้องสมุดไป่ตู้ing Design of Accounting System Special Topics on Accounting Accounting English Money & Banking Introduction to Machinery Mechanical Drawing Accounting for Capital Construction Econometrics Computer Science Computer Network Foundations of Computer Application Computer Application Technology Computer Language Computer Application Application of Computer in Finance Computing Technology Technological Innovation Technological Economics Pricing Accounting & Auditing for Construction Business Introduction to Constructive Projects Constructive Project Budgeting Smithcraft Practice Financial Management Software