注会主要专业术语中英文对照表
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting本钱会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准那么委员会IASC美国注册会计师协会AICPA财务会计准那么委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原那么Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Ine亏损Loss历史本钱原那么Cost Principle收入实现原那么Revenue Principle配比原那么Matching Principle全面披露原那么Full-disclosure (Reporting) Principle 客观性原那么Objective Principle一致性原那么Consistent Principle可比性原那么parability Principle重大性原那么Materiality Principle稳健性原那么Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价目的地交货价商业折扣Trade discount 现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Ine statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格目的地抵岸价格寄销Consignment 寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average本钱或市价孰低法Lower of cost or market or LCM 市价Market value重置本钱Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method本钱率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds本钱法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股mon Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧本钱Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购置权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年到期局部Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Ine tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred ine tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Ine Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股mon stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock局部参加优先股Partially participating preferred stock非局部参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行本钱Issuance cost本钱法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Ine Statement式Account Form报告式Report Form编制〔报表〕Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金根底SCFP.Cash Basis〔现金流量表〕财务状况变动表中的营运资金根底SCFP.Working Capital Basis 〔资金来源与运用表〕营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比拟财务报表parative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of mon stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of mon stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent pany附属公司Subsidiary pany少数股权Minority interest权益联营合并Pooling of interest购置合并bination by purchase权益法Equity method本钱法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购置力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史本钱Historical cost现行价值会计Current value accounting现行本钱Current cost重置本钱Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购置力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
注册会计师专业英文词汇
专业英文词汇一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and 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 receivable 114 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 market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid （or input tax）1282 留抵税额excess V AT paid （or overpaid V A T）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 account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund （or sinking fund）1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate 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 investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - 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 forequipment 1561 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 receivables 1841 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 - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings（debt）2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-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 V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT 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 - other三、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 interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on 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 costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies （expense）6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage （expenses）6157 修缮费repair（s）and maintenance （expense）6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities （expense）6162 保险费insurance （expense）6164 交际费entertainment （expense）6165 捐赠donation （expense）6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal （expenses）6173 职工福利employee benefits/welfare6175 佣金支出commission （expense）6176 训练费training （expense）6188 其它推销费用other selling 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 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 expenses7 营业外收入及费用non-operating revenue and expenses, other income（expense）71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to 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。
注册会计师综合阶段考试专业术语中英文
注册会计师综合阶段考试专业术语中英文2015注册会计师综合阶段考试专业术语（中英文）商誉 Goodwill政府补助 Government grants毛利率 Gross profit ratio担保 Guarantee持有至到期投资 Held-to-maturity investment历史成本 Historical cost可辨认性 Identifiable减值损失 Impairment loss减值准备 Impairment losses利润表 Income statement所得税 Income tax间接法 Indirect method保险费 Insurance expense无形资产 Intangible assets应付利息 Interest payable利率 Interest rate应收利息 Interest receivable集团内部销售 Inter-group sales中期财务报表 Interim financial statements存货 Inventories投资活动 Investing activities投资成本 Investment cost投资收益 Investment income投资性房地产 Investment property合营企业 Joint-venture劳务成本 Labour costs土地使用权 Land use right租赁 Lease承租人 Lessee14出租人 Lessor负债 Liability/Liabilities贷款 Loan长期股权投资 Long-term equity investment 长期借款 Long-term loans长期应付款 Long-term payable长期应收款 Long-term receivables少数股东权益 Minority interests净利润 Net profits非调整事项 Non-adjusting events非流动性负债 Non-current liabilities营业外支出 Non-operating expenses营业外收入 Non-operating income经营活动 Operating activities经营租赁 Operating lease营业利润 Operating profit其他资本公积 Other capital reserve其他综合收益 Other comprehensive income 其他业务收入 Other operating income其他应付款 Other payables其他应收款 Other receivables所有者权益Owner’s equity所有权 Ownership实收资本 Paid-in capital专利权 Patent资产负债表日后事项 Post balance sheet events 溢价 Premium预付款 Prepayment现值 Present value以前年度损益事项 Prior year profit/loss adjustment商品 Product利润 Profit利润分配 Profit appropriation存货跌价准备 Provision for diminution in value of inventories 固定资产减值准备 Provision for impairment of fixed assets 损失准备 Provision for loss采购成本 Purchase costs报酬率 Rate of return原材料 Raw materials预收款项 Receipts in advance确认 Recognition/Recognize可收回金额 Recoverable amount可变现净值 Recoverable value15关联交易 Related party transactions关联方 Related party(ies)租赁收入 Rental income重置成本 Replacement costs回购 Repurchase研究开发费用 Research and development costs残值 Residual value重组 Restructuring追溯调整 Retrospective adjustments销售商品收入 Revenue from sales of goods收入 Revenue/Income职工薪酬 Salary costs售后租回交易 Sale and lease back主营业务收入 Sales from principal activities销售退回 Sales return销售额 Sales revenue销售税 Sales tax分部报告 Segment reporting销售费用 Selling expenses股本 Share capital股份期权 Share options股本/资本溢价 Share/Capital premium所有者权益Shareholders’ equity短期借款 Short-term loans专项应付款 Special payables现金流量表 Statement of cash flows法定盈余公积 Statutory surplus reserve盈余公积 Surplus reserves有形资产 Tangible assets计税基础 Tax basis应交税费 Taxes payable暂时性差异 Temporary differences交易费用 Transaction costs可理解性 Understandability未分配利润 Undistributed profit/Retained earnings 会计估计 Accounting estimates会计分期 Accounting period会计政策 Accounting policies会计确认 Accounting recognition会计处理 Accounting treatment应付账款 Accounts payable应收账款 Accounts receivable累计折旧 Accumulated depreciation调整事项 Adjusting events摊销费用 Amortization expense公平交易 Arms-length transaction资产 Assets资产减值损失 Assets impairment loss联营公司 Associates可供出售金融资产 Available-for-sale financial assets坏账准备 Bad debt provision年初余额 Balance at the beginning of year年末余额 Balance at the end of year资产负债表 Balance sheet银行存款 Bank deposit基本每股收益 Basic earnings per share应收票据 Bills receivable账面价值 Book value借款费用 Borrowing costs企业合并 Business combination营业税金及附加 Business taxes and surcharges计量 Calculation/Calculate资本公积 Capital reserve资本化 Capitalization/Capitalized现金流量 Cash flows库存现金 Cash on hand公允价值变动 Change in fair value股东权益变动表 Changes in equity可比性 Comparability混合金融工具 Compound financial instruments代销商品 Consignment goods合并资产负债表 Consolidated balance sheet12合并利润表 Consolidated income statement合并股东权益变动表Consolidated statement of changes in equity建造合同 Construction contract在建工程 Construction in progress或有资产 Contingent asset或有负债 Contingent liability可转换公司债券 Convertible notes会计差错更正 Correction of accounting errors成本法 Cost method主营业务成本 Cost of sales from principal activities 贷 Credit货币计量 Currency measurement流动资产 Current assets流动负债 Current liabilities借 Debit债务重组 Debt restructuring递延收益 Deferred income递延所得税 Deferred tax递延所得税资产 Deferred tax assets递延所得税负债 Deferred tax liabilities折旧 Depreciation稀释每股收益 Diluted earnings per share直接费用 Direct costs直接人工 Direct labour直接材料 Direct materials直接法 Direct method披露 Disclosure折现系数 Discount factor折现率 Discount rate任意盈余公积 Discretionary surplus reserve处置成本 Disposal costs应付股利 Dividend payable应收股利 Dividend receivable应付职工薪酬 Employee benefits payables股权投资 Equity investment权益法 Equity method预计负债 Estimated liabilities/Provision预计使用寿命 Estimated useful life费用 Expenses公允价值 Fair value融资租赁 Finance lease金融资产 Financial assets交易性金融资产 Financial assets held for trading 13财务费用 Financial expenses金融工具 Financial instruments金融负债 Financial liabilities财务报告 Financial reporting筹资活动 Financing activities产成品 Finished products/goods固定资产 Fixed assets固定资产清理 Fixed assets pending for disposal境外经营 Foreign operations特许权 Franchise right记账本位币 Functional currency公允价值变动收益/(损失) Gains/Losses on changes in fair value 管理费用 General and administrative expenses持续经营 Going concern【2015注册会计师综合阶段考试专业术语（中英文）】。
注会专业英文词汇1
现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V AT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax一、资产类assets现金cash on hand银行存款cash in bank其他货币资金other cash and cash equivalent短期投资short-term investment短期投资跌价准备short-term investments falling price reserve应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收帐款accounts receivable坏帐准备bad debt reserve预付帐款advance money应收补贴款cover deficit receivable from state subsidize其他应收款other notes receivable在途物资materials in transit原材料raw materials包装物wrappage低值易耗品low-value consumption goods库存商品finished goods委托加工物资work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis 存货跌价准备inventory falling price reserve分期收款发出商品collect money and send out the goods by stages待摊费用deferred and prepaid expenses长期股权投资long-term investment on stocks长期债权投资long-term investment on bonds长期投资减值准备long-term investment depreciation reserve固定资产fixed assets累计折旧accumulated depreciation工程物资project goods and material在建工程project under construction固定资产清理fixed assets disposal无形资产intangible assets开办费organization/preliminary expenses长期待摊费用long-term deferred and prepaid expenses 待处理财产损溢wait deal assets loss or income二、负债类debts短期借款short-term loan应付票据notes payable应付帐款accounts payable预收帐款advance payment代销商品款consignor payable应付工资accrued payroll应付福利费accrued welfarism应付股利dividends payable应交税金tax payable其他应交款accrued other payments其他应付款other payable预提费用drawing expenses in advance长期借款long-term loan应付债券debenture payable长期应付款long-term payable递延税款deferred tax住房周转金revolving fund of house三、所有者权益owners equity股本paid-up stock资本公积capital reserve盈余公积surplus reserve本年利润current year profit利润分配profit distribution四、成本类cost生产成本cost of manufacture制造费用manufacturing overhead五、损益类profit and loss （p/l）主营业务收入prime operating revenue其他业务收入other operating revenue折扣与折让discount and allowance投资收益investment income补贴收入subsidize revenue营业外收入non-operating income主营业务成本operating cost主营业务税金及附加tax and associate charge其他业务支出other operating expenses存货跌价损失inventory falling price loss营业费用operating expenses管理费用general and administrative expenses财务费用financial expenses营业外支出non-operating expenditure所得税income tax以前年度损益调整adjusted p/l for prior year企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则－－－－－－－－-基本准则（Accounting Standard for Business Enterprises - Basic Standard）2. 企业会计准则第1 号－－－－－－－－-存货（Accounting Standard for Business Enterprises No. 1 - Inventories）3. 企业会计准则第2 号－－－－－－－－-长期股权投资（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）4. 企业会计准则第3 号－－－－－－－－-投资性房地产（Accounting Standard for Business Enterprises No. 3 - Investment properties）5. 企业会计准则第4 号－－－－－－－－-固定资产（Accounting Standard for Business Enterprises No. 4 - Fixed assets）6. 企业会计准则第5 号－－－－－－－－-生物资产（Accounting Standard for Business Enterprises No. 5 - Biological assets）7. 企业会计准则第6 号－－－－－－－－-无形资产（Accounting Standard for Business Enterprises No. 6 - Intangible assets）8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）9. 企业会计准则第8 号－－－－－－－－-资产减值（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）10. 企业会计准则第9 号－－－－－－－－-职工薪酬（Accounting Standard for Business Enterprises No. 9 –Employee compensation ）11. 企业会计准则第10 号－－－－－－－－企业年金基金（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）12. 企业会计准则第11 号－－－－－－－－股份支付（Accounting Standard for Business Enterprises No. 11 - Share-based payment）13. 企业会计准则第12 号－－－－－－－－债务重组（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）14. 企业会计准则第13 号－－－－－－－－或有事项（Accounting Standard for Business Enterprises No. 13 - Contingencies）15. 企业会计准则第14 号－－－－－－－－收入（Accounting Standard for Business Enterprises No. 14 - Revenue）16. 企业会计准则第15 号－－－－－－－－建造合同（Accounting Standard for Business Enterprises No. 15 - Construction contracts）17. 企业会计准则第16 号－－－－－－－－政府补助（Accounting Standard for Business Enterprises No. 16 - Government grants）18. 企业会计准则第17 号－－－－－－－－借款费用（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）19. 企业会计准则第18 号－－－－－－－－所得税（Accounting Standard for Business Enterprises No. 18 - Income taxes）20. 企业会计准则第19 号－－－－－－－－外币折算（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）21. 企业会计准则第20 号－－－－－－－－企业合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企业会计准则第21 号－－－－－－－－租赁（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments）24. 企业会计准则第23 号－－－－－－－－金融资产转移（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）25. 企业会计准则第24 号－－－－－－－－套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企业会计准则第25 号－－－－－－－－原保险合同（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）27. 企业会计准则第26 号－－－－－－－－再保险合同（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）28. 企业会计准则第27 号－－－－－－－－石油天然气开采（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas）29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies and estimates? and correction of errors）30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date）31. 企业会计准则第30 号－－－－－－－－财务报表列报（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements）32. 企业会计准则第31 号－－－－－－－－现金流量表（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）33. 企业会计准则第32 号－－－－－－－－中期财务报告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企业会计准则第33 号－－－－－－－－合并财务报表（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements）35. 企业会计准则第34 号－－－－－－－－每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings per share）36. 企业会计准则第35 号－－－－－－－－分部报告（Accounting Standard for Business Enterprises No. 35 - Segment reporting）37. 企业会计准则第36 号－－－－－－－－关联方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企业会计准则第37 号－－－－－－－－金融工具列报（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments）39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则（Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises）Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
注册会计师审计专业术语中英对照
注册会计师审计专业术语中英对照第一篇：注册会计师审计专业术语中英对照注册会计师审计专业术语中英对照CPA《审计》考试英文答题常用词汇：1.audit审计2.attestation鉴证3.credibility可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12.professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s b usiness 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materiality 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events/events after the balance sheet date 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.control test/test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.existence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cut-off 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting /physical inspection 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non-sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100.the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement 现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request 消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion 否定意见其他相关词汇：注册会计师审计 CPA audit内部审计 internal audit政府审计 public sector audit账项基础审计 accounting number-based audit风险导向审计方法 risk-oriented audit approach普华永道 Princewater – houseCoopers安永 Ernst & Young毕马威 KPMG德勤 Deloitte Touche Tohmatsu安达信 Arthur Anderson安然 Enron世通 worldcom有限责任公司制 limited liability companies, LLCs有限责任合伙制 limited liability partnerships, LLPs国际会计师联合会 IFAC国际审计和鉴证准则理事会 IAASB美国注册会计师协会 AICPA中国注册会计师协会 CICPA鉴证业务 assurance services审阅业务 review其他鉴证业务 audit related services注册会计师的法律责任Professional responsibility“深口袋”理论 deep-pocket theory创新会计处理 creative accounting诉讼爆炸 litigation explosion违约 breach the contract过失 negligence/Misconduct欺诈 cheat / illegal acts舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.国际趋同 global convergence /international convergence技术准则 technical standards注册会计师职业道德规范code of ethics for professional accountants/Rules of professional conduct全面质量管理 quality control of audit独立 independence公正 integrity应有关注 due care职业怀疑态度an attitude of professional skepticism保密 confidentiality confidence职业行为 professional conduct保持实质上的独立和形式上的独立The member is, and is seen to be independent 费用 fee佣金 commission经济利益 interest经济利益的冲突 conflicts of interest更换会计师事务所 Changes in professional appointments审计目标 audit objectives财务报表认定：financial statement assertions准确性和计价 measurement and valuation分类和可理解性 classification and understandability列报和披露 presentation and disclosure审计任务约定书 the letter of engagement管理层声明书report of the directors’ responsibilities for the financial statement审计工作底稿 audit working paper审计记录 audit records计划工作 planning重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大错报风险 risk of material misstatement in audit report报表层次重大错报 material misstatement on level of financial statement认定层次重大错报 material misstatement on level of assertion 风险评估 risk evaluation分析复核程序 analytical review procedures内部控制 internal control局限性 limitation控制环境 control environment信息系统与沟通 information system and communication符合性测试 compliance test非统计抽样 non-statistical sampling销售与收款循环审计 Sales and receivables cycle采购与付款循环审计 Purchases and payables cycle存货与仓储循环审计 Inventory recording cycle筹资与投资循环审计 Investment and finance cycle货币资金审计 Audit of monetary assets完成审计工作 finish the audit work期初余额 opening balance或有事项contingent evens标题 title收件人 receiver引言段 introduction管理层对财务报表的责任段management’s responsibility for the financial statements 注册会计师的责任段auditor’s responsibility审计意见段 opinion注册会计师的签名和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见审计报告 unqualified audit report非无保留意见审计报告 modified audit report第二篇：审计的专业术语中英对照汇总审计的专业术语中英对照汇总2008-10-14 四大”会计师事务所：普华永道 Princewater-houseCoopers安永 Ernst & Young毕马威 KPMG德勤 Deloitte Touche Tohmatsu安达信 Arthur Anderson安然 Enron世通 worldcom国际机构的名称：：国际会计师联合会 IFAC国际会计师联合会下设的国际审计和鉴证准则理事会IAASB 美国注册会计师协会 AICPA中国注册会计师协会 CICPA审计 audit内部审计 internal audit政府审计 public sector audit账项基础审计 accounting number-based audit 风险导向审计方法 risk-oriented audit approach其他鉴证业务 audit related services审阅业务 review有限责任公司制 limited liability companies, LLCs 有限责任合伙制 limited liability partnerships, LLPs注册会计师职业道德规范code of ethics for professional accountantsRules of professional conduct独立 independence客观 objectivity公正 integrity专业胜任能力 professional competence应有关注 due care保密 confidentiality confidence职业行为 professional conduct技术准则 technical standards保持实质上的独立和形式上的独立The member is, and is seen to be independent费用 fee佣金 commission经济利益 interest经济利益的冲突 conflicts of interest舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.更换会计师事务所 Changes in professional appointments国际趋同 global convergence /international convergence鉴证业务 assurance services全面质量管理 quality control of auditEnforce the ethical guidance注册会计师的法律责任Professional responsibility“深口袋”理论 deep-pocket theory创新会计处理 creative accounting诉讼爆炸 litigation explosion违约 breach the contract过失 negligenceMisconduct欺诈 cheat / illegal acts审计目标 audit objectives怀疑态度 suspend财务报表认定： financial statement assertions存在 existence权利与义务 rights and obligations发生 occurrence完整性 completeness准确性和计价 measurement and valuation分类和可理解性 classification and understandabilitypresentation and disclosure财务报表循环 cyclesSales and receivables cyclePurchases and payables cycleWages and salaries cyclePetty cash cycleInventory recording cycle截止 cut-off审计任务约定书 the letter of engagement管理层声明书report of the directors’ responsibilities for the financial statement审计证据 audit evidence审计工作底稿 audit working paper审计记录 audit records计划工作 planning重要性material: information is material if its omission or misstatementcould influence theeconomic decisions of users taken on the basis of the financial statements.审计风险 audit risk检查风险 detection risk重大错报风险 risk of material misstatement in audit report风险评估 risk evaluation分析复核程序 analytical review procedures内部控制 internal control局限性 limitation控制环境 control environment信息系统与沟通 information system and communication符合性测试 compliance test控制测试 control test报表层次重大错报 material misstatement on level of financialstatement认定层次重大错报 material misstatement on level of assertion 实质性程序 substantial procedures舞弊 fraud审计抽样 sampling抽样风险 sampling risk非抽样风险 non-sampling risk统计抽样 statistical sampling非统计抽样 non-statistical sampling销售与收款循环审计 Sales and receivables cycle采购与付款循环审计 Purchases and payables cycle存货与仓储循环审计 Inventory recording cycle监盘 physical inspection筹资与投资循环审计 Investment and finance cycle货币资金审计 Audit of monetary assets完成审计工作 finish the audit work期初余额 opening balance期后事项events after the balance sheet date或有事项contingent evens试算平衡表trail balance审计报告Audit report审计报告的要素标题 title收件人 receiver引言段 introduction管理层对财务报表的责任段management’s responsibility for the financial statements 注册会计师的责任段auditor’s responsibility审计意见段 opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期 date of the A uditor’s report无保留意见 unqualified audit report非无保留意见 modified audit report保留意见 qualified opinion无法表示意见 disclaimer否定意见 adverse第三篇：应用化学专业术语-中英对照1.Applied Chemistry 应用化学2.Reaction Mechanisms 反应机理3.Homogeneous Catalysis 均相催化剂4.Heterogeneous Catalysis 非均相催化剂5.The pH Scales pH值6.Proton-Transfer Reactions 质子转移反应7.Conjugate Acid-Base Pairs 共轭酸碱对8.Relative Strength of Acids and Bases 酸碱的相对强度9.Lewis Acids and Bases 路易斯酸碱10.Hydrolysis of Metal Ions 金属离子的水解11.Buffer Solutions 缓冲溶液12.The Common-Ion Effects 同离子效应 13.Buffer Capacity 缓冲容量14.Formation of Complex Ions 配离子的形成 15.Solubility 溶解度16.The Solubility-Product Constant Ksp 溶度积常数17.Precipitation and separation of Ions 离子的沉淀与分离18.Selective Precipitation of Ions 离子的选择沉淀19.Oxidation-Reduction Reactions 氧化还原反应 20.Half-Reaction 半反应 21.Galvani Cell 原电池 22.Voltaic Cell 伏特电池 23.Cell EMF 电池电动势24.Energies of Orbital 轨道能量25.The Pauli Exclusion Principle 泡林不相容原理26.ElectronConfigurations 电子构型 27.The Periodic Table 周期表28.Friedel-Crafts reaction 傅列德尔-克拉夫茨反应29.carboxylic acid derivative 羧酸衍生物30.Isotopes, Atomic Numbers, and Mass Numbers 同位素，原子数，质量数31.Periodic Properties of the Elements 元素的周期律32.Radius of Atoms 原子半径33.Ionization Energy 电离能34.Electronegativity 电负性35.Effective Nuclear Charge 有效核电荷 36.Electron Affinities 亲电性37.Valence Bond Theory 价键理论 38.Covalence Bond 共价键39.Orbital Overlap 轨道重叠 40.Hybrid Orbital 杂化轨道41.The VSEPR Model 价层电子对互斥理论42.Molecular Geometries 分子空间构型43.Molecular Orbital 分子轨道44.Diatomic Molecules 双原子分子 45.Bond Length 键长 46.Bond Order 键级 47.Bond Angles 键角 48.Bond Enthalpies 键能 49.Bond Polarity 键矩50.Dipole Moments 偶极矩 51.Polarity Molecules 极性分子52.Polyatomic Molecules 多原子分子 53.Crystal Structure 晶体结构 54.Non-Crystal 非晶体55.Close Packing of Spheres 球密堆积 56.Metallic Solids 金属晶体 57.Metallic Bond 金属键58.Kekule structure凯库勒结构式 59.Ionic Solids 离子晶体60.Ion-Dipole Forces 离子偶极力 61.Molecular Forces 分子间力62.Intermolecular Forces 分子间作用力 63.Hydrogen Bonding 氢键64.Covalent-Network Solids 原子晶体 pounds 化合物66.The Nomenclature, Composition and Structure of Complexes 配合物的命名，组成和结构67.Charges, Coordination Numbers, and Geometries 电荷数、配位数、及几何构型 68.Isomerism 异构现象69.Structural Isomerism 结构异构 70.Stereoisomerism 立体异构71.Electron Configurations in Octahedral Complexes 八面体构型配合物的电子分布72.Tetrahedral and Square-planar Complexes 四面体和平面四边形配合物73.General Characteristics 共性74.s-Block Elementss区元素75.Alkali Metals 碱金属76.Alkaline Earth Metals 碱土金属77.Peroxides and Superoxides 过氧化物和超氧化物78.Hydroxides 氢氧化物79.p-Block Elementsp区元素80.Boron Group(Boron, Aluminium, Gallium, Indium, Thallium)硼族（硼，铝，镓，铟，铊）81.Carbon Group(Carbon, Silicon, Germanium, Tin, Lead)碳族（碳，硅，锗，锡，铅）82.Carbonic Acid, Carbonates and Carbides 碳酸，碳酸盐，碳化物83.Nitrogen Group(Phosphorus, Arsenic, Antimony, and Bismuth)氮族（磷，砷，锑，铋）84.Oxygen Group(Oxygen, Sulfur, Selenium, and Tellurium)氧族元素（氧，硫，硒，碲）85.Sulfides 硫化物86.Halogens(Fluorine, Chlorine, Bromine, Iodine)卤素（氟，氯，溴，碘）87.Halides, Chloride卤化物，氯化物 88.The Noble Gases稀有气体89.Noble-Gas Compounds稀有气体化合物90.Transition Metals 过渡金属91.f-Block Elementsf区元素92.analytical chemistry分析化学93.qualitative analysis定性分析94.quantitative analysis定量分析95.chemical analysis化学分析96.instrumental analysis仪器分析 97.titrimetry滴定分析98.gravimetric analysis重量分析法 99.regent试剂100.chromatographic analysis色谱分析101.electrochemical analysis电化学分析102.on-line analysis在线分析103.macro analysis常量分析 104.characteristic表征105.micro analysis微量分析106.deformation analysis形态分析 107.semimicro analysis半微量分析 108.systematical error系统误差 109.routine analysis常规分析 110.random error偶然误差 111.gross error过失误差112.normal distribution正态分布113.deviation 偏差114.precision 精密度115.relative standard deviation相对标准偏差（RSD）116.coefficient variation 变异系数（CV）117.confidence level 置信水平118.confidence interval 置信区间 119.significant test 显著性检验 120.significant figure 有效数字 121.standard solution 标准溶液 122.titration 滴定123.stoichiometric point 化学计量点 124.titration error 滴定误差 125.primary standard 基准物质 126.amount of substance物质的量 127.chemical equilibrium 化学平衡128.general equation for a chemical reaction 化学反应的通式129.proton theory of acid-base 酸碱质子理论130.acid-base titration酸碱滴定法131.dissociation constant 解离常数132.conjugate acid-base pair 共轭酸碱对 133.hydronium ion 水合氢离子 134.electrolyte电解质135.ion-product constant of water 水的离子积 136.ionization 电离137.proton condition 质子平衡 138.buffer solution 缓冲溶液139.acid-base indicator酸碱指示剂140.coordination compound 配位化合物 141.center ion 中心离子142.cumulative stability constant 累积稳定常数143.alpha coefficient 酸效应系数144.overall stability constant总稳定常数 145.ligand配位体146.side reaction coefficient 副反应系数147.coordination atom 配位原子148.coordination number配位数149.lone pair electron 孤对电子 150.metal indicator 金属指示剂 151.masking 掩蔽152.demasking 解蔽153.oxidation 氧化154.catalyst 催化剂155.reduction 还原156.electrode potential 电极电势157.redox couple氧化还原电对 158.redox indicator 氧化还原指示 159.oxygen consuming 耗氧量（OC）160.chemical oxygen demanded 化学需氧量(COD)161.dissolved oxygen溶解氧(DO)162.precipitation沉淀反应163.argentimetry 银量法164.heterogeneous equilibrium of ions 多相离子平衡165.spectrophotometry 分光光度法166.transmittance 透光率167.absorptivity 吸光率168.absorption cell 吸收池169.bathochromic shift 红移170.Molar absorptivity 摩尔吸光系数171.bimolecular elimination双分子消除反应173.bimolecular nucleophilic substitution双分子亲核取代反应174.open chain compound开链族化合物175.molecular orbital theory分子轨道理论176.chiral molecule手性分子177.tautomerism互变异构现象178.chemical shift化学位移179.Enantiomorph对映体180.addition reaction加成反应 181.dextro-右旋 182.levo-左旋183.stereochemistry立体化学184.stereoisomer立体异构体185.Lucas reagent卢卡斯试剂 186.covalent bond共价键187.conjugated double bond共轭双键188.hybrid orbital杂化轨道189.heterocyclic compound杂环化合物 190.peroxide effect过氧化物效应 191.valence bond theory价键理论192.electron-attracting grou p吸电子基 193.Huckel rule休克尔规则 194.Hinsberg test兴斯堡试验 195.infrared spectrum红外光谱 196.Michael reacton麦克尔反应 197.halogenated hydrocarbon 卤代烃 198.Polymer 聚合物199.systematic nomenclatur系统命名法200.Newman projection纽曼投影式201.aromatic compound芳香族化合物202.aromatic character芳香性203.Claisen condensation reaction 克莱森酯缩合反应204.Claisen rearrangement克莱森重排205.Diels-Alder reation狄尔斯-阿尔得反应206.Clemmensen reduction克莱门森还原207.Cannizzaro reaction坎尼扎罗反应208.positional isomers位置异构体209.unimolecular elimination reaction单分子消除反应210.unimolecular nucleophilic substitution单分子亲核取代反应211.The Nernst Equation 能斯特方程212.conformation构象213.confomational isome构象异构体214.nucleophilic substitution reaction 亲核取代反应215.active intermediate活性中间体 216.Saytzeff rule查依采夫规则217.cis-trans isomerism顺反异构218.inductive effect诱导效应219.Fehling’s reagent费林试剂220.phase transfer catalysis相转移催化作用221.aliphatic compound脂肪族化合物222.elimination reaction消除反应223.nuclear magnetic resonance核磁共振224.allyl cation烯丙基正离子225.leaving group离去基团226.optical activity旋光性227.boat confomation船型构象228.silver mirror reaction银镜反应第四篇：呼叫中心专业术语中英对照（推荐）呼叫中心数字化管理之专业术语中英对照呼叫中心数字化管理（Callcenter Management By the Numbers）呼叫中心（Call Center）从值机员（TSR）客户满意指数（CSI）投资回报率（ROI）客户终生价值（CLV）交换机（PBX）自动呼叫分配系统（ACD）交互语音应答系统（IVR）计算机电话集成系统（CTI）联系跟踪软件（CTS）关系管理数据库（RDBMS）自动呼叫分配系统（ACD语音网络服务（VNS）数据网络服务（DNS）线路监听装置（LMD）数据终端监听装置（DTMD）附带监控系统（AMD）计算机辅助电话调查（CATS）实际工作率（Adherence）事后处理时间（After Call Work Time or Wrap—up Time）平均放弃时间（Average Abandonment Time）平均单呼成本（Average Cost per Call）呼叫中心运营成本/全时值机员工作时间（Cost/FTE）平均通话时间（Average Handle Time）平均持线等待时间（Average Hold Time）平均振铃次数（Average Number of Ring）平均排队时间（Average Queue Time）平均应答速度（Average Speed of Answer）平均通话时间（Average Talk Time）average handle time平均单呼成本（Average cost per contact）每小时呼叫次数（Calls per Hour）监听分值（Monitoring Scores）占有率（Occupancy Rate）呼叫放弃率（Percent Abandon）值机员利用率（Percent Agent Utilization）出勤率（Percent Attendance）忙音率（Percent Blocked Call）一次性解决问题的呼叫率（Percent Calls Handled on the First Call）队列放置率（Percent of Calls Placed in Queue）转接呼叫率（Percent of Calls Transferred）电话响应百分比（Percent Offered Calls Answered）服务水平（Service Level）总呼叫数（T otal Calls Offered）值机员流动率（TSR Turnover）客户终生价值（CLV）投资回报率（ROI）放弃率（abandon rate）接受型客户（acceptance）可控行为（behaviorally actionable）回归方程的斜率（Beta）统计分析中同时有两个变量起作用的多元分析（Bivariate analysis）置信度（Confidence interval）交差表（Cross—tabulation）以客户为中心（customer—centric）客户的终生价值（customer lifetime value）客户保持度（customer retention）客户占有率（customer share）因变量（dependent variable）外部度量标准（external metrics）内部度量标准（internal metrics）持线等待时间（hold time）自变量（independent variable）负关系（negative relationship）一次性解决问题的呼叫率（percent of calls handled on the first call）队列放置率（percent of calls placed in queue）正关系（positive relationship）优先选择的公司（preferred vendor）平均排队时间（queue time）随机抽样（random sample）回归分析（regression）拒绝（rejection）样本（sample）取样设计（sampling frame）软数据（soft data）显著性检验（statistical significance）分组取样（stratified sampling）调查周期时间（survey cycle time）总呼叫数（total calls offered）值机员流动率（TSR turnover）口碑（word of mouth）事后处理时间（wrap—up time）TSF平均应答时间：单位时间内平均每通电话多长时间才被接通Call Accounting 呼叫中心的统计和管理数据，包括呼入/呼出电话的数量，平均电话时长，呼叫损失等数据。
会计科目中英文对照cpa版
第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金:Cash and cash equivalents 银行存款:Bank deposit应收账款:Account receivable应收票据:Notes receivable应收股利:Dividend receivable应收利息:Interest receivable其他应收款:Other receivables原材料:Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备:provision for the decline in value of inventories 坏账准备:Allowance for doubtful acounts待摊费用:Prepaid expense交易性金融资产:Trading financial assets持有至到期投资:held-to-maturity investment可供出售金融资产:Available-for-sale financial assets短期投资:Short-term investment长期股权投资:Long-term equity investment固定资产:Fixed assets累计折旧:Accumulated depreciation在建工程:Construction-in-process固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产:deferred tax assets (DTA)2.负债类Liability短期借款:Short-term loans/ borrowing长期借款:Long-term loans/ borrowing预收账款:advance from customers/ Deposit received应付票据:Notes payable应付账款:Account payable应付工资薪酬:wages payable应付股利:Dividends payable应付利息:Interest payable应交税费:Tax payable其他应付款:Other payables递延所得税负债:Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本:Paid-in capital资本公积:Additional paid-in capital 盈余公积:Surplus reserves未分配利润:Retained earnings4.成本类科目Cost生产成本:Manufacturing Cost制造费用:Manufacturing overhead劳务成本:labor costs研发支出:R & D expenditure5.损益类Profit and loss主营业务收入:Main operating revenue 其他业务收入:Other operating revenue 营业外收入:Non-operating income投资收益:Investment income产品销售收入:sales revenue主营业务成本:Main operating costs;cost of goods sold / cost of sales 其他业务支出:Other operating costs营业外支出:Non-operating expenditure销售费用:Selling expense(advertisement)管理费用:General and administration expense (G&A expense)财务费用:Finance expense公允价值变动损益:Gain/loss of the change of fair value所得税:Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases融资租赁par面值pending litigation 未决诉讼Premium溢价principal本金virtually certain基本确定第五课投资Glossaryavailable for sale可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产;the investments which will be held to their maturity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产继续阅读。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate—entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going—concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long—term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
CPA 科目中英文对照表
现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft 其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods 库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V A T应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund 利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve 资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间,费用成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本计算分批法（job costing method）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹╝ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes'assets）科学事业单位支出（scientific research institutes'expenditures）科学事业单位预算（scientific research institutes'budgeting）科学事业单位收入（scientific research institutes'revenues）科学事业单位结余（scientific research institutes'surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people's Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）。
会计专业术语中英文对照表
ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and 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 receivable 114 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ine 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 market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid ine 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 ine tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - 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 forequipment 1561 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puter software1751 计算机软件puter 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 ine 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 receivables 1841 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 revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-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mercial 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ine taxes payable2161 应付所得税ine tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳pensation 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 一年或一营业周期到期长期负债long-term liabilities -current portion2271 一年或一营业周期到期公司债corporate bonds payable - current portion2272 一年或一营业周期到期长期借款long-term loans payable - current portion2273 一年或一营业周期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 ine 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 ine tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - mon 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- mon 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 bination3251 合并公积capital surplus from business bination326 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 ine or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on 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 costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - 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mission (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mission (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 ine(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/ine712 投资收益investment ine7121 权益法认列之投资收益investment ine recognized under equity method7122 股利收入dividends ine7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation ine7482 租金收入rent revenue/ine7483 佣金收入mission revenue/ine7484 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- other8 所得税费用(或利益) ine tax expense (or benefit)81 所得税费用(或利益) ine tax expense (or benefit)811 所得税费用(或利益) ine tax expense (or benefit)8111 所得税费用（或利益）ine 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ine(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益ine(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 ine941 少数股权净利minority interest ine9411 少数股权净利minority interest ine。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate—entity Assumption货币计量假设Unit—of-measure Assumption持续经营假设Continuity（Going—concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting）Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long—term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F。
注会主要专业术语中英文对照表.doc
职业能力综合测试涉及的主要专业术语中英文对照表会计会计估计会计分期会计政策会计确认会计处理应付账款应收账款累计折旧调整事项摊销费用公平交易资产资产减值损失联营公司可供出售金融资产坏账准备年初余额年末余额资产负债表银行存款基本每股收益应收票据账面价值借款费用企业合并营业税金及附加计量资本化现金流量库存现金Accounting estimates Accounting periodAccounting policiesAccounting recognition Accounting treatmentAccounts payableAccounts receivable Accumulated depreciation Adjusting eventsAmortization expenseArms-length transactionAssetsAssets impairment loss AssociatesAvailable-for-sale financial assets Bad debt provisionBalance at the beginning of year Balance at the end of year Balance sheetBank depositBasic earnings per shareBills receivableBook valueBorrowing costsBusiness combinationBusiness taxes and surcharges Calculation/CalculateCapital reserveCapitalization/CapitalizedCash flowsCash on hand公允价值变动股东权益变动表可比性混合金融工具代销商品合并资产负债表合并利润表合并股东权益变动表建造合同在建工程或有资产或有负债可转换公司债券会计差错更正成本法主营业务成本贷货币计量流动资产流动负债借债务重组递延收益递延所得税递延所得税资产递延所得税负债折旧稀释每股收益直接费用直接人工直接材料直接法披露Change in fair valueChanges in equityComparabilityCompound financial instrumentsConsignment goodsConsolidated balance sheetConsolidated income statementConsolidated statement of changes in Construction contractConstruction in progressContingent assetContingent liabilityConvertible notesCorrection of accounting errorsCost methodCost of sales from principal activitiesCreditCurrency measurementCurrent assetsCurrent liabilitiesDebitDebt restructuringDeferred incomeDeferred taxDeferred tax assetsDeferred tax liabilitiesDepreciationDiluted earnings per shareDirect costsDirect labourDirect materialsDirect methodDisclosureequity折现系数Discount factor折现率Discount rate任意盈余公积Discretionary surplus reserve处置成本Disposal costs应付股利Dividend payable应收股利Dividend receivable应付职工薪酬Employee benefits payables股权投资Equity investment权益法Equity method预计负债Estimated liabilities/Provision预计使用寿命Estimated useful life费用Expenses公允价值Fair value融资租赁Finance lease金融资产Financial assets交易性金融资产Financial assets held for trading财务费用Financial expenses金融工具Financial instruments金融负债Financial liabilities财务报告Financial reporting筹资活动Financing activities产成品Finished products/goods固定资产Fixed assets固定资产清理Fixed assets pending for disposal境外经营Foreign operations特许权Franchise right记账本位币Functional currency公允价值变动收益/ （损失）Gains/Losses on changes in fair value 管理费用General and administrative expenses 持续经营Going concern商誉Goodwill政府补助Government grants毛利率Gross profit ratio担保持有至到期投资历史成本可辨认性减值损失减值准备利润表所得税间接法保险费无形资产应付利息利率应收利息集团内部销售中期财务报表存货投资活动投资成本投资收益投资性房地产合营企业劳务成本土地使用权租赁承租人出租人负债贷款长期股权投资长期借款长期应付款长期应收款GuaranteeHeld-to-maturity investment Historical costIdentifiableImpairment loss Impairment lossesIncome statementIncome taxIndirect method Insurance expense Intangible assetsInterest payableInterest rateInterest receivableInter-group salesInterim financial statements InventoriesInvesting activities Investment cost Investment income Investment propertyJoint-ventureLabour costsLand use rightLeaseLesseeLessorLiability/LiabilitiesLoanLong-term equity investment Long-term loansLong-term payableLong-term receivables少数股东权益Minority interests净利润Net profits非调整事项Non-adjusting events非流动性负债Non-current liabilities营业外支出Non-operating expenses营业外收入Non-operating income经营活动Operating activities经营租赁Operating lease营业利润Operating profit其他资本公积Other capital reserve其他综合收益Other comprehensive income其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables所有者权益Owner’s equity所有权Ownership实收资本Paid-in capital专利权Patent资产负债表日后事项Post balance sheet events溢价Premium预付款Prepayment现值Present value以前年度损益事项Prior year profit/loss adjustment商品Product利润Profit利润分配Profit appropriationProvision for diminution in value of存货跌价准备inventories固定资产减值准备Provision for impairment of fixed assets 损失准备Provision for loss采购成本Purchase costs报酬率Rate of return原材料Raw materials预收款项确认可收回金额可变现净值关联交易关联方租赁收入重置成本回购研究开发费用残值重组追溯调整销售商品收入收入职工薪酬售后租回交易主营业务收入销售退回销售额销售税分部报告销售费用股本股份期权股本 / 资本溢价所有者权益短期借款专项应付款现金流量表法定盈余公积盈余公积有形资产Receipts in advance Recognition/Recognize Recoverable amount Recoverable valueRelated party transactions Related party(ies)Rental incomeReplacement costs RepurchaseResearch and development costs Residual valueRestructuringRetrospective adjustments Revenue from sales of goods Revenue/IncomeSalary costsSale and lease backSales from principal activities Sales returnSales revenueSales taxSegment reportingSelling expensesShare capitalShare optionsShare/Capital premium Shareholders ’ equityShort-term loansSpecial payablesStatement of cash flows Statutory surplus reserve Surplus reservesTangible assets计税基础应交税费暂时性差异交易费用可理解性未分配利润未实现融资收益增值税在产品客户关系和审计业务的接受与保持访问控制接触信息 / 审计工作底稿否定意见替代程序分析程序在集团层面实施的分析程序年度报告适用的财务报告框架按照适用的财务报告编制基础得到恰当会计处理和披露( 审计证据的 ) 适当性认定评估保证审计调整审计工作底稿审计证据审计档案会计师事务所Tax basisTaxes payableTemporary differencesTransaction costsUnderstandabilityUndistributed profit/Retained earningsUnrealized capital gainValue-added taxWork in progress审计Acceptance and continuance of client andaudit engagementAccess controlsAccess to information / Audit documentationAdverse opinionAlternative proceduresAnalytical proceduresAnalytical procedures at group levelAnnual reportApplicable financial reporting frameworkAppropriately accounted for and disclosed in accordance with the applicable financial reporting frameworkAppropriateness (of audit evidence)AssertionsAssessAssuranceAudit adjustmentAudit documentation/Audit working paperAudit evidenceAudit fileAudit firm/Accounting firm审计意见审计计划审计风险审计抽样 ( 抽样 )注册会计师（审计师）注册会计师与财务信息注册会计师的专家注册会计师的点估计或区间估计导致非无保留意见的事项段业务流程（交易的）商业理由经营风险业务风险明显微小比较财务报表比较信息被审计单位的互补性控制完整性对集团具有财务重大性的单个组成部分计算机辅助审计技术审计的前提条件询证函合并过程控制活动控制环境控制风险与审计相关的控制公司治理对应数据截止报告日（与质量控制相关）财务报表批准日Audit opinionAudit planAudit riskAudit sampling (sampling)AuditorAuditor and financial informationAuditor ’s expertAudito r ’s point estimate or auditor’s range Basis for modification paragraphBusiness processBusiness rationaleBusiness riskClearly trivialComparative financial statementsComparative informationCompensating controls of entity under audit CompletenessComponents that are of individual financial significance to the groupComputer-assisted audit techniquesConditions for an auditConfirmationConsolidation processControl activitiesControl environmentControl riskControls relevant to the auditCorporate governanceCorresponding figuresCut-off/As of (date)Date of report (in relation to quality control)Date of the approval of the financial statements审计报告日Date of the auditor ’s report财务报表日Date of the financial statementsDesign, implement and maintain adequate controls 设计、执行和维护适当的控制(over)检查风险Detection risk偏差Deviations无法表示意见Disclaimer of opinion双重目的测试Dual-purpose test强调事项段Emphasis of matter paragraph业务工作底稿Engagement documentation/working paper业务约定书Engagement letter项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目质量控制复核人员Engagement quality control reviewer项目组Engagement team被审计单位的风险评估过程Entity ’s risk assessment process评价EvaluateEvents or conditions that may cast significant可能导致对被审计单位持续经营能力doubt on the entity’s ability to continue as a产生重大疑虑的事项或情况going concern不符事项Exception存在Existence有经验的注册会计师Experienced auditor专长Expertise信赖程度Extent of reliance函证External confirmationFactual misstatements, judgemental misstatements 事实错报、判断错报和推断错报and projected misstatements财务报表Financial statements舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudulent financial reporting对财务报表使用者理解财务报表至关Fundamental to users ’ understanding of the重要financial statements治理Governance集团Group集团项目合伙人Group engagement partner集团层面控制Group-wide controls历史财务信息Historical financial informationIdentify, assess and respond to risk of material识别、评估和应对重大错报风险misstatementInability to obtain sufficient appropriate audit无法获取充分、适当的审计证据evidence后任注册会计师Incoming auditor不一致Inconsistency独立性Independence与财务报告相关的信息系统Information system relevant to financial reporting 审计的固有限制Inherent limitation of audit固有风险Inherent risk首次审计业务Initial audit engagement生成、记录、处理和报告交易Initiate, record, process and report transactions 询问Inquiry检查Inspection中期财务信息或报表Interim financial information or statements内部审计师Internal auditors内部控制Internal control内部控制缺陷Internal control deficiency国际财务报告准则International Financial Reporting Standards调查Investigate财务报表报出日Issuance date of the financial statements信息技术应用控制IT application controls信息技术环境IT environment会计分录和其他调整Journal entries and other adjustments会计分录Journal entry/entries严重程度Level of significance上市公司实体Listed entity管理层Management管理层偏向Management bias管理层凌驾于控制之上Management override of controls管理当局声明书Management representation letterManagement’s acknowledgement and understanding管理层对其自身责任的认可与理解of its responsibilities管理层的专家Management’s expertMaterial classes of transactions,account balances 重大类别的交易、账户余额和披露and disclosure重大不确定性Material uncertainty财务报表整体的重要性Materiality for the financial statements as a whole 侵占资产Misappropriation of assets错报Misstatement对事实的错报Misstatement of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Monitoring对控制的监督Monitoring of controls审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures消极式函证Negative confirmation网络事务所Network firm违反法律法规Non-compliance未回函Non-response非抽样风险Non-sampling risk观察Observation发生Occurrence期初余额Opening balances内部控制的运行有效性Operating effectiveness of internal control其他信息Other information其他事项段Other matter paragraph会计估计的结果Outcome of an accounting estimate超出正常经营过程Outside the normal course of business总体审计方案Overall audit approach总体审计策略Overall audit strategy总体结论Overall conclusion总体应对措施Overall responses合伙人Partner实际执行的重要性Performance materiality人员Personnel广泛性Pervasive计划活动Planning activities总体Population/Overall积极式函证Positive confirmation执业人员Practitioner前任注册会计师Predecessor auditor初步业务活动Preliminary engagement activitiesPremise, relating to the responsibilities of与管理层和治理层（如适用）责任相management and, where appropriate, those charged 关的执行审计工作的前提with governance, on which an audit is conducted编制和列报财务报表Prepare and present the financial statements列报与披露Presentation and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognitionPrevent or detect and correct material防止或发现并纠正重大错报misstatement专业胜任能力Professional competence职业判断Professional judgment职业怀疑态度Professional skepticism业务执行Provision of service/Delivery of serviceProvisions of laws and regulations generally通常对决定财务报表中的重大金额和recognized to have a direct effect on the披露有直接影响的法律法规的规定determination of material amounts and disclosuresin the financial statements具有适当资格的外部人员Qualified external person保留意见Qualified opinion量化财务影响Quantification of the financial impactsReasonable assurance (in the context of audit合理保证（针对审计业务和质量控制）engagements, and in quality control)合理性测试Reasonableness test重新计算Re-calculation连续审计业务Recurring audit engagements将认定层次的审计风险降至可接受的Reduce audit risk at the assertion level to an低水平acceptably low level关联方Related parties具有支配性影响的关联方Related parties with dominant influenceRelated party relationships or transactions that管理层以前未识别或未向注册会计师management has not identified or disclosed to the 披露的关联方关系或关联方交易auditorRelated party transactions conducted on terms按照等同于公平交易中通行的条款执equivalent to those prevailingin an arm’s length 行的关联方交易transaction（审计证据的）相关性和可靠性Relevance and reliability (of audit evidence)相关职业道德要求Relevant ethical requirements剩余期间Remaining period重新执行Re-performance管理层施加的限制Restrictions imposed by management复核 ( 与质量控制相关 ) Review (in relation to quality control)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风险Risk of material misstatement财务报表层次和认定层次的重大错报Risk of material misstatement at financial风险statement level and at assertion level样本量Sample size抽样Sampling抽样风险Sampling risk抽样单元Sampling unit选择和运用会计政策Selection and application of accounting policies选取测试项目Selection of items for testing重要组成部分Significant component值得关注的内部控制缺陷Significant deficiencies in internal control重大事项Significant matters特别风险Significant risk重大非常规交易Significant unusual transactions特定的审计程序Specified audit procedures员工Staff统计抽样Statistical sampling存货盘点Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures实质性程序Substantive procedure（审计证据的）充分性Sufficiency (of audit evidence)补充信息Supplementary information测试Test控制测试Test of controls细节测试Test of detailsThe materiality level or levels for particular特定类别的交易、账户余额或披露的classes of transactions, account balances or 一个或多个重要性水平disclosures治理层Those charged with governance错报的临界值Threshold for misstatements可容忍错报Tolerable misstatement可容忍偏差率Tolerable rate of deviation趋势分析法、比率分析法、合理性测Trend analysis, ratio analysis, reasonableness 试法和回归分析法test, and regression analysis不确定性Uncertainty未更正错报Uncorrected misstatements标准审计报告Unmodified audit report无保留意见Unqualified opinion计价与分摊Valuation and allocation/amortization穿行测试Walk-through test解除业务约定Withdraw from the engagement书面声明Written representation职业道德可接受的水平广告过度推介承担管理层职责鉴证客户鉴证业务鉴证业务项目组审计客户审计业务审计项目组近亲属密切私人关系保密利益冲突或有收费冷却期现任会计师直接经济利益董事或高级管理人员应有的关注消除或降低不利影响项目合伙人项目质量控制复核项目组外部专家密切关系经济利益历史财务信息直系亲属 /主要近亲属独立性从实质上和形式上保持独立性间接经济利益Acceptable levelAdvertisingAdvocacyAssume management responsibilitiesAssurance clientAssurance engagementAssurance teamAudit clientAudit engagementAudit teamClose familyClose personal relationshipConfidentialityConflicts of interestContingent feeCooling off periodCurrent accountant/auditorDirect financial interestDirector or senior officer/senior managementDue careEliminate or reduce threatsEngagement partnerEngagement quality control reviewEngagement teamExternal expertFamiliarityFinancial interestsHistorical financial informationImmediate familyIndependenceIndependence of mind, Independence in appearance Indirect financial interest诚信外在压力关键审计合伙人上市实体长期存在业务关系严重虚假或误导性的陈述非鉴证服务客观和公正性专业服务拟接受的客户公众利益实体关联实体审阅客户审阅业务审阅项目组轮换防范措施自身利益自我评价重要且密切的商业关系特殊目的财务报表鉴证业务的对象不利影响、威胁IntegrityIntimidation/PressureKey audit partnerListed entityLong association (with an audit client) Materially false or misleading statement Non-assurance servicesObjectivityProfessional servicesProspective clientPublic interest entityRelated entityReview clientReview engagementReview teamRotationSafeguardsSelf-interestSelf-reviewSignificant and close business relationship Special purpose financial statements Subject matter of assurance engagement Threats税法兼营应计税款从价税加计扣除附加税所得额调整税后所得准予扣除数Also engaged in Accrued taxAd valorem tax Additional deduction Additional tax/Surcharge Adjustment of income After-tax income Allowable deductions税收可抵免额从量定额增值额销售额抵免税额应纳税所得额扣除项目金额适用税额适用税率计税成本核定所得额平均成本利润率平均销售价格营业税偶然所得所得项目组成计税价格本纳税年度所得税申报扣除项目免税项目扣除契税视同销售免除纳税义务应税商品纳税义务权益性投资收益雇员福利，职工福利企业所得税国外所得收入一般纳税人特许权使用费所得Allowable tax creditAmount based on quantityAmount of appreciation/Value added Amount of salesAmount of tax creditAmount of taxable incomeAmount of the deductions Applicable tax amountApplicable tax ratesAssessable costAssessable incomeAverage cost-plus margin rate Average sales priceBusiness taxCasual incomeCategory of incomeComposite taxable priceCurrent tax yearDeclaration of income tax Deductible itemsDeduction of the tax exemption item Deed taxDeemed sales/sales equivalent Discharge of tax obligation Dutiable goodsDuty of tax paymentEarning from equity investments Employee benefitEnterprise income taxForeign earned incomeGeneral taxpayerIncome from franchise royalty利息、股息、红利所得Income from interests, dividends and bonuses劳务所得Income from labor service财产租赁所得Income from leasing of property生产经营所得Income from production and business operation 转让财产所得Income from property transfer工资薪金所得Income from wages, salaries财产转让收入Income from property transfer所得税抵免Income tax credit申报缴纳所得税Income tax declaration应纳所得税Income tax payable接受捐赠所得Income from donation个人所得税Individual income tax增值税进项税额Input value added tax非正常损失Irregular loss滞纳金Late fee清算所得税Liquidation income tax最低应纳税所得额Minimum taxable income增值税起征点Minimum threshold of value-added Tax混合销售行为Mixed sales activities所得税前净所得Net income before income tax税后净利润Net profit after tax非货币资产Non-monetary asset不征税收入Non-taxable income不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/ Cost of property 当期销项税额Output tax for the period增值税销项税额Output value added tax滞纳税款 / 欠税Overdue tax应补缴税款Payment of tax in arrears累进税率Progressive tax rate比例税率Proportional tax rate公益性捐赠Public welfare donations房产税Real estate tax居民纳税人Resident taxpayer资源税含税销售额所得税征收范围小规模纳税人源泉扣缴纳税特别扣除项目特殊性税务处理印花税应征税额税额税基 / 计税依据税种消费税税率税收抵免抵免限额纳税期限税前可扣除项目税收减免计税差异到期应纳税款漏税/逃税免税纳税申报本期税额已纳税额应纳税额纳税期限税率减税退税税收附加起征点计税价格Resource taxSales amount including taxScope of income tax/Subject to income tax Small-scale taxpayerSource withholdingSpecial deductible itemsSpecial tax treatmentStamp taxTax accruedTax amountsTax baseTax categoryTax computationTax creditTax credit quotaTax deadlineTax deductible itemsTax deduction or exemptionTax differencesTax dueTax evasionTax exemptionTax filingTax for the period/yearTax paidTax payableTax payment deadlineTax rateTax reductionTax refundTax surchargeTax thresholdTax value/Taxable price减免税额应税所得应税项目纳税期间对股息征税免税收入免税税目免税利润含税价格纳税人土地使用税增值税土地增值税增值税减免车船税车辆购置税扣缴义务人代扣代缴税款预提所得税零税率Tax amount deductedTaxable incomeTaxable itemTaxable periodTaxation of dividendsTax-exempt incomeTax-exempt itemTax-exempt profitTax-included priceTaxpayerUrban land-use taxValue added tax(VAT)Value-added tax on land/Land appreciation tax VAT exemption or reductionVehicle and vessel taxVehicle purchase taxWithholding agentWithholding and remitting taxWithholding income taxZero tax rate财务成本管理应收账款周转次数应收账款周转天数取得成本实际增长率实际利率配股后每股价格配股权价值配股价格预付年金（即付年金、期初年金）会计报酬率法平均交货时间Accounts receivable turnover Accounts receivable turnover days Acquisition costActual growth rateActual interest rateAfter-allotment price per share Allotment option value Allotment priceAnnuity dueAccounting rate of return(ARR) Average delivery time贝塔（β）系数债券评级债券估价每股净资产盈亏临界点保险储备（安全存量）资本支出持有成本现金预算现金股利现金流量利息保障倍数经营活动现金流量混合租赁佣金普通股补偿性余额复利全面预算企业价值评估成本性态成本中心成本的归集和分配资本成本税后债务成本成本差异平息债券债券票面利率流动资产周转次数流动资产周转天数流动比率本期收入乘数债务市场资产负债率Beta coefficientBond ratingBond valuationBook value per share(BPS)Break-even pointBuffer inventoryCapital expenditureCarrying costCash budgetCash dividendCash flow interest coverage ratio Cash flows from operational activities Combination leaseCommissionCommon stockCompensating balanceCompound interest Comprehensive budgetCorporate valuationCost behaviorCost centreCost collection and allocationCost of capitalCost of debt after taxCost varianceCoupon bondCoupon interest rateCurrent assets turnoverCurrent assets turnover days Current ratioCurrent sales multiplierDebt market/Bond marketDebt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL)直接租赁Direct leasing折现率Discount rate纯贴现债券（零息债券）Discounted bond (Zero coupon bond)股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL)股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage (DTL)息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilutionEPS indifferent point method(EBIT-EPS break even 每股盈余无差别点法analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA)除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数预付年金终值系数终值管理费用持续经营价值毛租赁营业现金毛流量套期保值原理间接成本通货膨胀率利息保障倍数税后利息率内含增长率内部转移价格内在市销率内在价值存货周转次数存货周转天数投资中心内含报酬率法非相关成本发行价格租赁期租赁资产承租人出租人杠杆贡献率杠杆租赁清算价值短期偿债能力比率长期债券制造费用预算边际贡献率FV interest factorFV interest factor of annuity due Future value(FV)General and administrative expense Going concern valueGross leaseGross operating cash flows Hedging principleIndirect costInflation rateInterest coverage ratioInterest rate after taxInternal growth rateInternal transfer priceIntrinsic sales multiplierIntrinsic valueInventory turnoverInventory turnover days Investment centerInternal rate of return(IRR) Irrelevant costIssuance priceLease termLeasehold propertyLesseeLessorLeverage contributing ratio Leverage leaseLiquidation valueLiquidity ratiosLong-term bondManufacturing overhead budget Marginal contribution ratio市场组合市场价格市价稀释市场风险溢价债券到期日市场增加值最大最小法企业价值最大化Market portfolioMarket priceMarket price dilutionMarket risk premiumMaturity dateMarket value added(MAV) Maximin methodMaximization of firm’s value股东财富最大化混合成本互斥项目流通债券净财务杠杆净租赁营业现金净流量销售净利率净现值法净现值经营租赁经营杠杆机会成本期权价值订货提前期订货成本普通年金（后付年金）债券面值回收期法股利支付日经营资产销售百分比经营负债销售百分比销售百分比法期间成本定期预算Maximization of shareholders’ wealth Mixed costMutually exclusive projects/events Negotiable bondNet financial leverageNet leaseNet operating cash flowsNet profit marginNPV methodNet present value(NPV)Operating leaseOperating leverageOpportunity costOption valueOrder lead timeOrdering costOrdinary annuityPar value/Face valuePayback period methodPayment datePercentage of operating assets to sales Percentage of operating liabilities to sales Percentage-of-sales methodPeriod costPeriodic budget永久债券永续年金优先股现值指数产品成本预算生产预算生产成本制造费用利润中心利润最大化项目特有风险公开增发复利现值系数预付年金现值系数现值速动比率股权登记日共同年限法必要报酬率剩余股利政策剩余权益收益剩余净金融支出剩余经营收益责任中心利润留存率权益净利率投资报酬率收入中心无风险利率无风险报酬率安全边际率销售预算销售费用Perpetual bondPerpetuityPreferred stockPresent value indexProduct cost budgetProduction budgetProduction costProduction overheadProfit centerProfit maximizationProject-specific riskPublic offeringPV interest factorPV interest factor of annuity duePresent value(PV)Quick ratioRecord dateReplacement chain (common life) approach Required rate of returnResidual dividend policyResidual equity incomeResidual net financial expenditure Residual operating income Responsibility centerRetention ratioReturn on equityReturn on investmentRevenue centerRisk-free interest rateRisk-free rate of returnSafety margin ratioSales budgetSales expense销售预测Sales forecast销售增长率Sales growth rate代销Sales on commission销售数量Sales volume股东权益增长率Shareholders ’ equity growth ratio短缺成本Shortage cost证券市场线Security market line(SML)标准成本Standard cost股票股利Stock dividend股价最大化Stock price maximization股票回购Stock repurchase股票分割Stock split储存成本Storage cost沉没成本Sunk cost可持续增长率Sustainable growth rateSystematic risk (Market risk/Non-diversifiable 系统风险（市场风险、不可分散风险）risk)目标资本结构Target capital structure时间溢价Time premium货币的时间价值Time value of money固定成本总额Total fixed cost标的资产Underlying assets包销Underwrite单位销售价格Unit sales price单位变动成本Unit variable costs股价上行乘数Upstream price multiplier变动成本率Variable cost ratio加权平均资本成本Weighted average cost of capital(WACC)营运资本投资Working capital investment在产品Work-in-progress到期收益率法Yield-to-maturity method(YTM method)公司战略与风险管理低增长—强竞争地位的“现金牛”业“Cash cow” position : slow growth - high务competitiveness低增长—弱竞争地位的“瘦狗”业务“Dog” position : slow growth - low competitiveness“Question mark ” position : hig h growth - low高增长—低竞争地位的“问题”业务competitiveness“Star ” position : high growth - high高增长—强竞争地位的“明星”业务competitiveness放弃战略Abandon strategy竞争环境分析Analysis of competitive environment竞争对手分析Analysis of competitors企业能力分析Analysis of corporate competencies and capabilities 企业资源分析Analysis of corporate resources宏观环境分析Analysis of macro-environment市场需求分析Analysis of market demand分析型战略Analytical strategy审计委员会Audit committee平衡计分卡Balanced scorecard基准分析Benchmarking analysis蓝海战略Blue Ocean strategy波士顿矩阵Boston matrix业务单位战略（竞争战略）Business (Competitive) strategy经营目标Business objectives运营风险Business risk业务单元Business unit事业部制组织结构Business unit organization structure战略变革Change management in strategy内部信息传递Communication of internal information全面风险管理Comprehensive risk management收缩战略Contraction strategy控制活动Control activities控制环境Control environment公司治理Corporate governance总体战略Corporate strategy。
CPA 科目中英文对照表
现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft 其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods 库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V A T应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund 利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve 资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间,费用成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本计算分批法（job costing method）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹╝ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes'assets）科学事业单位支出（scientific research institutes'expenditures）科学事业单位预算（scientific research institutes'budgeting）科学事业单位收入（scientific research institutes'revenues）科学事业单位结余（scientific research institutes'surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people's Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate—entity Assumption货币计量假设Unit-of—measure Assumption持续经营假设Continuity(Going-concern）Assumption会计分期假设Time—period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F。
注册会计师审计专业术语中英对照
确定审计程序的性质、注册会计师审计专业术语中英对照CPA 《审计》考试英文答题常用词汇:1. audit 审计2. attestation 鉴证3. credibility 可信赖程度4. audit of financial statements 财务报表审计5. agreed-upon procedures 执行商定程序6. high levels of assurance 高水平保证7. compilation 编制8. reliability 可靠性9. relevance 相关性10. professional skepticism 职业谨慎11. objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14. audit engagement letter 业务约定书15. recurring audit 连续审计16. the client 委托人17. change CPA 更换注册会计师18. the existing CPA 现任注册会计师19. the successor CPA 后任注册会计师20. the preceding CPA 前任注册会计师21.issue the audit report 出具审计报告22. expert 专家23. the board of directors 董事会24. knowledge of the entity ‘ s 了解被审计单位情况25. assess material misstateme nt risks 评估重大错报风险26. detemine the nature ，timing and extent of the audit procedures时间和范围27. a general knowledge of —— 初步了解的情况28. a more knowledge of —— 进一步了解的情况29. the prior year ‘ s working 以前e 年度工作底稿30. minutes of meeting 会议纪要31. business risks 经营风险32. appropriateness 适当性33. accounting estimate 会计估计34. management representations 管理层声明35. going concern assumption 持续经营假设36. audit plan 审计计划37. significant audit areas 重点审计领域38. error 错误39. fraud 舞弊40. modified or additional procedures 修改或追加审计程序41. misappropriation of assets 侵占资产42. transactions without substance 虚假交易43. unusual pressures 异常压力44. the suspected noncompliance 涉嫌存在违法行为45. materiality 重要性46. exceed the materiality level 超过重要性水平47. approach the materiality level 接近重要性水平48. an acceptably low level 可接受水平49. the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50. misstatements or omissions 错报或漏报51. aggregate 总计52. subsequent events/events after the balance sheet date 期后事项53. adjust the financial statements 调整财务报表54. perform additional audit procedures 实施追加的审计程序55. audit risk 审计风险56. detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58. material misstatement 重大的错报59. tolerable misstatement 可容忍错报60. the acceptable level of detection risk 可接受的检查风险61. assessed level of material misstatement risk 重大错报风险的评估水平62. simall business 小规模企业63. accounting system 会计系统64. control test/test of control 控制测试65. walk-through test 穿行测试66. communication 沟通67. flow chart 流程图68. reperformance of internal control 重新执行69. audit evidence 审计证据70. substantive procedures 实质性程序71. assertions 认定72. existence 存在73.occurrence 发生74. completeness 完整性75. rights and obligations 权利和义务76. valuation and allocation 计价和分摊77. cut-off 截止78. accuracy 准确性79. classification 分类80.inspection 检查81.supervision of counting /physical inspection 监盘82.observation 观察83. confirmation 函证84. computation 计算85. analytical procedures 分析程序86. vouch 核对87. trace 追查88. audit sampling 审计抽样89. error 误差90. expected error 预期误差91. population 总体92. sampling risk 抽样风险93. non- sampling risk 非抽样风险94. sampling unit 抽样单位95. statistical sampling 统计抽样96. tolerable error 可容忍误差97. the risk of under reliance 信赖不足风险98. the risk of over reliance 信赖过度风险99. the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101. working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103. cash receipt 现金收入104. cash disbursement 现金支出105. bank statement 银行对账单106. bank reconciliation 银行存款余额调节表107. balance sheet date 资产负债表日108. net realizable value 可变现净值109. storeroom 仓库110. sale invoice 销售发票111. price list 价目表112. positive confirmation request 积极式询证函113. negative confirmation request 消极式询证函114. purchase requisition 请购单115. receiving report 验收报告116. gross margin 毛利117. manufacturing overhead 制造费用118. material requisition 领料单119.inventory-taking 存货盘点120. bond certificate 债券121. stock certificate 股票122. audit report 审计报告123. entity 被审计单位124. addressee of the audit report 审计报告的收件人125. unqualified opinion 无保留意见126. qualified opinion 保留意见127. disclaimer of opinion 无法表示意见128. adverse opinion 否定意见其他相关词汇：注册会计师审计CPA audit内部审计internal audit政府审计public sector audit账项基础审计accounting number-based audit 风险导向审计方法risk-oriented audit approach普华永道Princewater -houseCoopers安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPs国际会计师联合会IFAC 国际审计和鉴证准则理事会IAASB 美国注册会计师协会AICPA 中国注册会计师协会CICPA鉴证业务assurance services审阅业务review其他鉴证业务audit related services注册会计师的法律责任Professional responsibility“深口袋”理论deep-pocket theory创新会计处理creative accounting诉讼爆炸litigation explosion违约breach the contract过失negligence/Misconduct欺诈cheat / illegal acts舞弊fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错error: refers to the unintentional misapplication of accounting policies, oversights ormisinterpretations of fact and clerical errors.国际趋同global convergence /international convergence技术准则technical standards 注册会计师职业道德规范code of ethics for professional accountants/Rules of professional conduct全面质量管理quality control of audit独立independence公正integrity 应有关注due care 职业怀疑态度an attitude of professional skepticism 保密confidentiality confidence 职业行为professional conduct保持实质上的独立和形式上的独立The member is, and is seen to be independent费用fee佣金commission 经济利益interest 经济利益的冲突conflicts of interest 更换会计师事务所Changes in professional appointments审计目标audit objectives 财务报表认定：financial statement assertions 准确性和计价measurement and valuation 分类和可理解性classification and understandability 列报和披露presentation and disclosure审计任务约定书the letter of engagement管理层声明书report of the directors ' responsibilities for the financial statement审计工作底稿audit working paper审计记录audit records计划工作planning重要性materiality ：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大错报风险risk of material misstatement in audit report 报表层次重大错报materialmisstatement on level of financial statement 认定层次重大错报material misstatement on level of assertion风险评估risk evaluation 分析复核程序analytical review procedures 内部控制internal control 局限性limitation控制环境control environment 信息系统与沟通information system and communication 符合性测试compliance test非统计抽样non-statistical sampling销售与收款循环审计Sales and receivables cycle 采购与付款循环审计Purchases andpayables cycle 存货与仓储循环审计Inventory recording cycle 筹资与投资循环审计Investment and finance cycle 货币资金审计Audit of monetary assets完成审计工作finish the audit work 期初余额opening balance 或有事项contingent evens标题title收件人receiver 引言段introduction 管理层对财务报表的责任段managemen't s responsibility for the financial statements 注册会计师的责任段auditor ' s responsibility审计意见段opinion 注册会计师的签名和盖章auditor ' s signature 会计师事务所的名称、地址和盖章auditor ' s address 报告日期date of the Auditor ' s report 无保留意见审计报告unqualified audit report 非无保留意见审计报告modified audit report。
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会计
会计估计
Accounting estimates
会计分期
Accounting period
会计政策
Accounting policies
会计确认
Accounting recognition
会计处理
Accounting treatment
应付账款
Accounts payable
Impairment loss
减值准备
Impairment losses
利润表
Income statement
所得税
Income tax
间接法
Indirect method
保险费
Insurance expense
无形资产
Intangible assets
应付利息
Interest payable
利率
Interest rate
股份期权
Share options
股本/资本溢价
Share/Capital premium
所有者权益
Shareholders’ equity
短期借款
Short-term loans
专项应付款
Special payables
现金流量表
Statement of cash flows
法定盈余公积
Statutory surplus reserve
境外经营
Foreign operations
特许权
Franchise right
记账本位币
Functional currency
公允价值变动收益/（损失）
Gains/Losses on changes in fair value
管理费用
General and administrative expenses
应收利息
Interest receivable
集团内部销售
Inter-group sales
中期财务报表
Interim financial statements
存货
Inventories
投资活动
Investing activities
投资成本
Investment cost
投资收益
Investment income
营业外支出
Non-operating expenses
营业外收入
Non-operating income
经营活动
Operating activities
经营租赁
Operating lease
营业利润
Operating profit
其他资本公积
Other capital reserve
其他综合收益
Other comprehensive income
溢价
Premium
预付款
Prepayment
现值
Present value
以前年度损益事项
Prior year profit/loss adjustment
商品
Product
利润
Profit
利润分配
Profit appropriation
存货跌价准备
Provision for diminution in value of inventories
投资性房地产
Investment property
合营企业
Joint-venture
劳务成本
Labour costs
土地使用权
Land use right
租赁
Lease
承租人
Lessee
出租人
Lessor
负债
Liability/Liabilities
贷款
Loan
长期股权投资
Long-term equity investment
金融负债
Financial liabilities
财务报告
Financial reporting
筹资活动
Financing activities
产成品
Finished products/goods
固定资产
Fixed assets
固定资产清理
Fixed assets pending for disposal
Research and development costs
残值
Residual value
重组
Restructuring
追溯调整
Retrospective adjustments
销售商品收入
Revenue from sales of goods
收入
Revenue/Income
职工薪酬
Salary costs
应收账款
Accounts receivable
累计折旧
Accumulated depreciation
调整事项
Adjusting events
摊销费用
Amortization expense
公平交易
Arms-length transaction
资产
Assets
资产减值损失
Assets impairment loss
年度报告
Annual report
适用的财务报告框架
Applicable financial reporting framework
按照适用的财务报告编制基础得到恰当会计处理和披露
Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework
可比性
Comparability
混合金融工具
Compound financial instruments
代销商品
Consignment goods
合并资产负债表
Consolidated balance sheet
合并利润表
Consolidated income statement
合并股东权益变动表
Consolidated statement of changes in equity
应付股利
Dividend payable
应收股利
Dividend receivable
应付职工薪酬
Employee benefits payables
股权投资
Equity investment
权益法
Equity method
预计负债
Estimated liabilities/Provision
预计使用寿命
递延收益
Deferred income
递延所得税
Deferred tax
递延所得税资产
Deferred tax assets
递延所得税负债
Deferred tax liabilities
折旧
Depreciation
稀释每股收益
Diluted earnings per share
直接费用
Direct costs
盈余公积
Surplus reserves
有形资产
Tangible assets
计税基础
Tax basis
应交税费
Taxes payable
暂时性差异
Temporary differences
交易费用
Transaction costs
可理解性
Understandability
未分配利润
Undistributed profit/Retained earnings
售后租回交易
Sale and lease back
主营业务收入
Sales from principal activities
销售退回
Sales return
销售额
Sales revenue
销售税
Sales tax
分部报告
Segment reporting
销售费用
Selling expenses
股本
Share capital
Estimated useful life
费用
Expenses
公允价值
Fair value
融资租赁
Finance lease
金融资产
Financial assets
交易性金融资产
Financial assets held for trading
财务费用
Financial expenses
金融工具
Financial instruments
固定资产减值准备
Provision for impairment of fixed assets
损失准备
Provision for loss
采购成本
Purchase costs
报酬率
Rate of return
原材料
Raw materials
预收款项
Receipts in advance
确认
Recognition/Recognize
接触信息/审计工作底稿
Access to information / Audit documentation
否定意见
Adverse opinion
替代程序
Alternative procedures
分析程序
Analytical procedures
在集团层面实施的分析程序