会计学词汇中英文对照
会计专业术语中英文对照（大全）
会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。
可查询的会计专业中英文词汇表
中国会计科目的中英文对照中 文ENGLISH (Click to show or hide)abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell "买壳"acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documentsappointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润Asia Clear "亚洲结算系统"Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom]公认会计师公会〔英国〕#VALUE!Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕#VALUE!audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee]audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]自动交易系统〔香港期货交易所有限公司〕#VALUE!automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS]automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing "借壳"上市；"买壳"上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund]《国际收支手册》〔国际货币基金组织〕#VALUE!balance of trade 贸易差额balance sheet 资产负债表balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority]银行业拓展处〔香港金融管理局〕#VALUE!banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority]银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority]Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者；"淡友"；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数；"啤打"系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；"一手"Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited]经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕broker's firm 经纪行broker's representative 经纪代表brought to credit 入帐Brussels Stock Exchange 布鲁塞尔证券交易所Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》bucketing "对敲"；利用顾客资金买空卖空bucketing offence "对敲"罪行budget 财政预算案；预算budget booklet 预算案小册Budget Committee [Securities and Futures Commission]财政预算委员会〔证券及期货事务监察委员会〕#VALUE!budget cycle 财政预算案编制周期Budget Day 财政预算案发表日budget debate 财政预算案辩论budget deficit 财政预算赤字budget exercise 财政预算案编制工作budget guideline 财政预算案准则；财政预算案指引budget guideline ratio 财政预算案准则比率budget proposal 财政预算案建议budget revenue 财政预算案收入budget revenue measure 财政预算案税收措施；财政预算案收入措施Budget Speech 《财政预算案演词》budget strategy 财政预算策略。
会计专业术语中英文对照表.doc
会计专业术语中英文对照表ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金 /周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cashequivalents112 短期投资short-term investments1121短期投资- 股票short-term investments - stock1122 短期投资 - 短期票券 short-term investments - short-term notes and bills1123 短期投资 - 政府债券 short-term investments - government bonds1124 短期投资- 受益凭证short-term investments - beneficiary certificates1125 短期投资- 公司债short-term investments - corporate bonds1128短期投资- 其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts-notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款- 关系人 accountsreceivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts- accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款- 外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forwardex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款receivables - related parties 1188 其它应收款receivables - other -关系人other -其它other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2 、基金及长期投资funds and long-term investments131 基金 funds1311 偿债基金redemption fund (or sinking fund)1312改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowancefor excess of cost over market value of long-term investments3、固定资产property , plant, and equipment 141 土地 land1411 土地 land1418 土地 -重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物 land improvements1428 土地改良物 - 重估增值 land improvements - revaluation increments1429累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物 - 重估增值 buildings -revaluation increments1439累积折旧-房屋及建物accumulated depreciation - buildings144~146 机 ( 器 ) 具及设备machinery and equipment1441 机(器)具 machinery1448 机 ( 器 )具- 重估增值machinery - revaluation increments1449 累积折旧- 机 ( 器 ) 具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements 1521 租赁权益改良leasehold improvements1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneousproperty, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源- 重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权 trademarks1711 商标权trademarks172 专利权 patents1721 专利权patents173 特许权 franchise1731 特许权franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产 - 其它 other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bondissuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets 182 闲置资产idle assets1821 闲置资产idle assets184长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款 -关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐 -长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overduereceivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 - 出租资产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产- 其它miscellaneousassets - other二、负债 liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114短期借款- 业主short-term borrowings - owners2115短期借款- 员工short-term borrowings - employees2117 短期借款- 关系人short-termborrowings- related parties2118短期借款- 其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价d iscount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 2173 2174 2175 应付租金accrued rent payable应付利息accrued interest payable 应付营业税accrued VAT payable应付税捐- 其它accrued taxespayable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款- 外币forwardexchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项 advance receipts2261 预收货款sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款other advance receipts 227一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一营业周期内到期长期应付票据及款项 -关系人long-term notes and accountspayables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务 /保固负债 estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主 ( 股东 ) 往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable 2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款- 业主long-term loans payable - owners2325 长期借款- 员工long-term loans payable - employees2327 长期借款-关系人long-term loanspayable - related parties2328 长期借款- 其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities 2388 其它长期负债 -其它 other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债 - 其它 miscellaneous liabilities - other三、业主权益owners^ equity31 资本 capital311 资本（或股本）capital3111 普通股股本capital - common stock 3112 特别股股本capital - preferred stock 3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excessof par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积 - 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余 (或累积亏损 ) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备 improvement and expansion reserve3323偿债准备special reserve forredemption of liabilities3328 其它特别盈余公积o ther special reserve335未分配盈余 ( 或累积亏损 ) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest四、损益类4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入 -其它other operating revenue4888 其它营业收入 -其它 other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchasedmerchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费 meal (expenses)5173 职工福利employee benefits/welfare5176 训练费 training (expense)5177 间接材料indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本 -其它 other operating costs-other5888 其它营业成本 -其它 other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses 62 管理及总务费用general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance(expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other generaland administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue 711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入 rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入 - 其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754处分投资损失 loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-movinginventories7888其它营业外费用-其它other non-operating expenses- other8所得税费用 (或利益 ) income tax expense (or benefit)81 所得税费用 ( 或利益 ) income tax expense (or benefit)811 所得税费用 ( 或利益 ) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益 - 处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益 -处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss 93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利 minority interest income。
会计专业术语中英文对照
a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的)附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law(美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的)机身airports 机场airworthiness directives (飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT （Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix (契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm’s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset—based lessor 立足于资产的出租人asset—oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title）所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium—term financing 固定利率中期融资可得到的程度available—for—sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金(各期应付的租金）beneficiaries受益人big—ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书(美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option）廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build—to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务)business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by（e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer—added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular（mobile）移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code(德国）民法典civil law country(欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税）填补（福利开支)client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility(信息传递中的)可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的)合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务(飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的)险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor（经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion(衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage）指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt—equity treatment债务－权益处理debtor债务人debt-to—equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double—dip tax leases(租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end—of—term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国)环境责任法EPS（earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA( Employee Retirement Income and Security Act)（美国)雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate(房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO（early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利,例如购买任择权时的）价格exhaustion损耗Exhibit(契约性文件的）附件EXIM bank（美国)进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA（Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13(美国）财务会计标准委员会第13号说明：租赁FASIT （financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court(德国)联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee—based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的）财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV（fair market rental value）公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押(抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的)四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front—end payment前端支付FSL（full-service lease）全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non—full—payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle）公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的)代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD（gross profit tax deferral）毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的）协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use(设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC（initial direct costs）初始直接费用identification确认idle capacity闲置的能力IFC（International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率(指跟着某个基准利率走的利率) index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin—aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的)国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO（International Organization of Securities Commissions)证券委员会国际组织IRC(Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS（Internal Revenue Service）（美国）国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment(为）提前结束(租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease—out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems(手工的或电脑的)租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor’s internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy(来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile—type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证）merges合并merit review process事实真相检查程序middle—market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror—in/mirror—out principle(飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money—over—money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month—to—month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging）核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL(The National Conference of Commissioners on Uniform State Laws)(美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁(指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non—appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non—delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non—recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁（指附条件销售，其中承租人被视为税收所有权人,可对租赁资产计提折旧）normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的)通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC（original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on—condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的)统一销售计划one—stop shopping一站式采购one—way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的)外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment （the equipment）不动产、厂场或其它设备（设备) players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement(对）特定对象（直接）销售private—label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
会计术语英汉对照
会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。
常用会计词汇中英对照
常用会计词汇中英对照小编为大家整理了常用会计词汇中英对照，希望对你有帮助哦! 常用会计词汇中英对照：Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐。
会计英语词汇han中英文对照
会计英语词汇h a n中英文对照(总9页)--本页仅作为文档封面，使用时请直接删除即可--会计词汇中英文对照Accounts Payable 应付账款Accounts Receivable 应收账款Accruals 权责发生额Adjusting Entries 调整分录Administrative Expenses 行政开支Advertising Expenses 广告费用Aging of Accounts Receivable 应收账款到期时间表Assets 资产Auditing 审计Authorized Stock 核准股本Average Cost Method 平均成本法 ( 库存 )Bad Debts Expense 坏账费用Balance Sheets 资产平衡表Bank Accounts 银行账户Bank Service Charge 银行服务费用Bank Sta tem ents 银行报表Bearer Bonds 无记名债券Bond Certificates 债券证书Bond Indenture 债券契约Bonding, Employee 雇员担保保险Bonds Payable 应付债券Bonus 奖金津贴Book Value 账面价值Bookkeeping 簿记Break-even Point 盈亏平衡点Budget 预算Buildings 建筑物By-laws 公司规章Calendar Year 公历年Call Price 赎回价格Callable Bonds 可赎回债券Canceled Check 被取消的支票Capital 资本Capital Leases 资本租赁Carrying Value 库存账面价值Cash 现金Cash-basis Accounting 收付实现制Cash Equivalents 现金等价物Cash Receipts 现金收入Chart of Accounts 会计科目表Charter for Corporations 公司宪章Check Register 支票登记簿Checks 支票Closing Entries 结账分录Collection 收款Common Stock 普通股Compound Interest 复利Consigned Goods 寄售货物Consolidated Financial Statements 合并财务报表 Contingent Liabilities 或有负债Contribution Margin 边际收益贡献Controlling Interest 控股权益Convertible Bonds 可转换公司债券Copyrights 版权Cost Accounting 成本会计Cash Flow 现金流量Collateral 抵押品Cost of Capital 资本成本Cost of Goods Sold 销货成本Cost-volume-profit Analysis (CVP) 成本数量利润分析 Credit Cards 信用卡Crediting 贷记Creditors 债权人Cross-footing 交叉计算Cumulative Dividend 累积股息Current Assets 流动资产Current Liabilities 短期负债Debenture Bonds 信用债券 ( 无抵押担保 )Debiting 借记Declaration Date 宣布支付股息日Deferred Revenue 递延收入Deficit 赤字Depletion 折耗Deposits in Transit 在途存款Depreciation 折旧Direct Labor 直接人工成本Dividends 股息Double-entry System 复式计帐制Drawings 提款Earnings 盈利Effective-interest Method 实际利息法Employees 雇员Equipment 设备Equity 资本权益Expenses 费用Face Value 票面价值Factory Overhead 工厂管理费用Fair Value 公允价值Federal Unemployment Taxes 联邦失业保障税FICA (Federal Insurance Contribution Acts)Taxes 美国联邦保险税Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial Statements 财务报表Financing Activities 筹资行为Finished Goods 制成品First-in, First-out Method (FIFO) 先进先出法 ( 存货 )Fiscal Year 财政年度Fixed Assets 固定资产Footing 合计Fraud 欺诈行为Freight Costs 运费Fringe Benefits 附带福利General Journal 普通日记账General Ledgers 总账Generally Accepted Accounting Principles (GAAP) 通用会计准则 Going Concern 持续经营企业Goodwill 商誉Gross Profit 毛利Income Statements 收益表Income Taxes 所得税Intangible Assets 无形资产Interest 利息Internal Control 内部控制Internal Rate of Return 内部收益率Inventory 存货Investment 投资Journals 流水账Labor 劳工Last-in, First-out Method (LIFO) 后进先出法 ( 存货 )Liabilities 负债Licenses 执照Limited Liability Companies 有限责任公司Limited Partners 有限责任合伙人Liquidation 清盘Liquidity Ratios 流动资金比率Long-term Liabilities 长期负债Losses on Investments 投资亏损Lower of Cost or Market (LCM) 取成本或市场价较低者Management 管理层Manufacturing Operations 制造业务Market Value 市场价格Marketing 市场营销Matching Principle 收支对应原则Maturity Date 到期日Medicare 美国医疗保障制度Merchandise Inventory 商品库存Mortgage 抵押贷款Mutual Funds 互助基金NASDAQ (National Ass ociation of Security Dealers ‘Automation Quotations) 纳斯达克( 全国证券交易商协会自动报价系统 )Net Income 净收入Net Loss 净亏损Net Present Value 净现值New York Stock Exchange (NYSE) 纽约证券交易所Not-for-profit Organizations 非盈利组织Notes Payable 应付票据Notes Receivable 应收票据NSF Check 存款不足支票Obsolescence 陈废Operating Activities 经营活动Operating Expenses 营业支出Operating Leases 经营性租赁Opportunity Cost 机会成本Outstanding Checks 未付款的支票Overhead 经常性管理开支Owner's Capital 业主资本Paid-in Capital 实收资本Parent Company母公司Partnerships 合伙企业Patents 专利权Payee 收款人Payroll 工资名单Pension Funds 退休金基金Percentage-of-completion Method 完工百分率法Periodic Inventory Systems 定期盘存制度Permanent Accounts 永久性账户Perpetual Inventory Systems 永续盘存制度Petty Cash 零用金Plant Assets 工厂资产Posting 记账Preferred Stock 优先股Premium: on Bonds 债券溢价Prepaid Expenses 预付费用Price-Earnings (P-E) Ratio 市盈率Process Cost Systems 分步成本制度Profit Margin 利润率Property, Plant, and Equipment (PPE) 物业，工厂及设备 Proprietorships 独资经营Ratio Analysis 比率分析Raw Materials 原材料Real Estate 房地产Record Date 股票所有人登记日期Redemption Price 回购价格Research and Development (R&D) Costs 研发费用Residual Value 剩余价值Retailers 零售商Retained Earnings 留成收益Return on Investment (ROI) 投资回报率Revenues 收入Salaries 薪水Sales 销售额Sales Tax 销售税Salvage Value 残值Securities 证券Selling Expenses 销售费用Serial Bonds 分期偿还债券Shareholder's Equity 股东权益Short-term Investments 短期投资Sinking Funds 偿债基金Social Security Taxes 社会保障税State Unemployment Taxes 州失业保障税Stock Splits 股票分股Straight-line Amortization Method 直线摊销法 Subsidiary Company 子公司Sunk Cost 沉没成本Suppliers 供应商Supply Chain 供应链Temporary Accounts 暂记账户Term Bonds 定期债券Time Value of Money 货币时间价值Trademarks 商标Transactions 交易Treasurer 财务主管Treasury Stock 库存股份Trial Balance 试算表Trustee 受托管理人Unearned Revenue 预收收入Unit Production Costs 单位生产成本Unlimited Liability 无限责任Useful Life of Assets 资产使用寿命Variable Costs 可变成本Vouchers 凭单Wages Payable 应付工资Weighted-average Method 加权平均法Wholesalers 批发商Work in Process 在制品Working Capital 周转资金11。
会计术语中英文对照表
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APB发apprais评价法apprais评定价appropr指拨appropr拨定留asset资本支assets资产associat因果关attributi摊计auditor'审计报authori核准发availabl备供出availabl备供出average帐款收average存货周bad坏帐费balance资产负bank银行透bank银行往bank对帐单base基期存base基期basic会计基basic基本原bearer息票公benefici受益人betterm改良billings预收工bonds应付公bonus员工奖book帐面价book股权净call收回溢call赎回价call收回条callable可收回callable可收回capital资本支capital资本租capital股本capital已认购capital资本公capitali利息资carryin帐面价cash现金折cash现金股cash现金等cash营业活cash现金短certific定存单change找零金changes会计估changes会计原changes编制报consiste一致性claim请求权closed非公开closing结帐collecti收现法commo普通股commo已认普commo共同比compar比较性compar比较分compar比较报compen酬劳性complet全部履complet全部完comple复杂资compou复利法compre全面改comput电脑软conden简明损conserv稳健原consign承销人consign承销品consign寄销品consign寄销人constru在建工conting或有事conting或有负continu持续经contra抵减科contrib投入资controll统制帐convent惯例convert可转换convert可转换copyrig著作cost成本加cost成本分cost成本折cost成本流cost成本指cost成本法cost of产成品cost历史成cost成本回cost-成本效costs of工程成costs of公司债cost-to-工程成coupon兑换券covena债务条credit贷credit信用卡credit信用评cross交叉索cumulat累积亏cumulat累积影cumulat当期调cumulat会计原cumulat会计原cumulat累积优current当期调current流动资current流动负current长期负current流动比current当期所date of宣告日date of股利宣date of过期失date of除权日date of股利发date of股权登debentu无担保debit借debit借贷法debt债务证debt to负债对debt to负债比decisio决策有deferre递延年deferre递延借deferre递延酬deferre递延贷deferre递延销deferre递延项deferre递延法deferre递延付deferre递延认deferre递延所deferre递延所depleta递耗资depletio折耗deposit在途存depreci折旧性depreci折旧成depreci折旧基depreci折旧费derivati衍生性develop开发成dicision决策的dilutive稀释作direct直接融direct直接冲direct直接法direct直接评direct直接冲disconti停业部discoun公司债discoun应付票discoun应收票discoun折现值discoun应收票dishono拒付票disposa处分日distribu分配给dividen股利支dividen股利收dividen股利收dollar-金额后domina主要产donated受赠资donated受赠的double-双倍余double-复式簿dual双重表due审慎程dynami动态报earings每股盈early提前偿earned已赚得earned盈余公earning盈余econom经济主econom经济所econom经济实effectiv实际利effectiv有效利effectiv实际利efficien效率市efforts-工时进emergi紧急问employ员工折employ员工认equity权益法equity权益证equival约当持estimat估计项estimat估计产estimat估计残excess超额盈exchan可交换exchan汇率变ex-除息日executo待执行executo履约成exercis行使赎expecte退休金expense保证费expense保证费expirati认股权expirati退货权explora勘探成ex-right除权股extingu债务清extraor非常损extraor大修face面值face票面利feedbac回馈价financia财务会financia财务会financia财务会financia财务资financia财务弹financia财务所financia理财工financia财务杠financia财务机financi理财活finished产成品first-in先进先fixed固定资flexibili弹性floating浮动floor市价下flow流量footnot附注four-四栏式fraction不满一franchis加盟特franchis加盟员franchis特许权franchis加盟主free on目的地free on起运点full全部成full充分披full-全部成fully完全稀funds基金funds资金状future到期年future普通年futures期货gain或有利gain(los公司债gain(los出售短general普通日general一般购general一般目generall一般公going持续经goods在途商goodwi商誉grant给予日greenm绿色信gross总额法gross毛利率guarant保证公guarant保证残held to持有至held-to-持有至high高退货horizon水平分hostile恶意并idealis理想性identifi可明确imapair价值的impair资产价implicit出租人improv改良impute隐含利inceptio租赁开income税前净income损益表income本期损income所得税income所得税income应付所income扣缴所income持续经income停业部increme增额借increme增额直increme增额法individ个别比induced引诱转industr行业特industr产业部inflatio通货膨infrequ不常发initial原始直initial原始权installm分期应installm分期付installm分期付in-视同清intangi无形资interest利息成interest贴现息interest利率交interest附息票interim中期负internal内部稽internal内部直internal内部自interper跨期所interpol插补法intraper同期所invento盘存法invento存货周investe投资租investm停业部investm非常投investm一般投issuanc认股权issuanc现金发issue待研究issued已发行issues会计教journal日记簿journali分录junk垃圾债just-in-即时存land土地改large大额股last-in后进先lease租赁期leased租赁资leaseho租赁改legal法定资legal法律形leverag财务杠leverag融资购leverag杠杆租LIFO后进先lifo后进先line of主要行liquidit流动性listed上市公long-长期资long-长期投long-长期负long-长期应long-长期营loss或有损loss票据贴loss工程损loss on价值减lower成本与lump-整批购manage管理会manufa制造成margin边际税markdo减价取market市价法market市价法markup加价matchin配比原materia重要性maturit到期值measur衡量日mercha商品存mesura可衡量mislead误导moneta货币性moneta货币性money货币资mortga抵押公moving移动平multipl混合商multipl多项组multipl多步式multipl多步式net应收帐net净再加net净减价net净额法net净变现neutrali中立性nomina虚帐户nomina名义利noncom非酬劳noncom非酬劳noncum非累积noninte不附息nonmo非货币nonpart非参加nopar无面额normal正常损notes拒付应notes应收票NSF存款不number复利次obligati应付租off-资产负operati营业周operati营业租operati营业资option选择权ordinar普通年original原始售output产出单outstan流通在outstan未兑现paid-in投入资par面额par面额法par有面额particip参加优percent百分比percent百分比percent毛利百percent完工比percent应收帐percent销货百period期间费periodi定期盘perman实帐户perman永久性perpetu永续盘petty零用金physica物质因physica实地盘plant厂房设point of销货点pooling权益结post-期后事posting过帐predicti预测价preemp优先认preferre优先股prepaid预付费prepaid预付所prepari试算present现值present到期年present普通年price物价指price-市盈率primary基本每princip本金prior前期损probabl很有可product产品售pro-拟制资propert财产权propert厂房设proporti比例法proporti比例履purchas进货合purchas进货折purchas进货退quick速动资quick速动比rate of总资产ratio比率分raw原料存reacqui收回价readily具有明ready变现性real实帐户real不动产reasona有可能receiva应收款receiva应收帐recover回收recover可回收refinan再融资related关系人relative相对售relevan相关性reliabili可靠性realizab可实现realized已实现remote极少可repairs修理与repaym到期直replace重置成replace重置法replenis零用金represe忠实表researc研究开researc研究论reserve准备residual残值restorat回复原retail先进先retail零售价retained留存收retroact追溯重return资本的return投资报revenue收益支revenue工程收revenue收入认revenue预收收reversin转回分risk无风险sales售后租sales销货折sales顾客未sales销货退sales附买回sales高退货salvage残值seconda次级资secret秘密准secured附担保securiti证券交see看穿segmen分部报self-自建资service服务成service工作时service耐用年short-短期投signific重要产signific重大影simple简单资simple单利single-单步式single-单步式sinking偿债基sinking偿债基small小额股softwar软件生source原始凭special专栏special特种日specific个别认specific可个别standar标准成standar标准成stated法定资stated票面利stated名义利stated设定价stateme现金流stateme财务状stateme资金来stateme财务会stateme财务会static静态分static静态报statutor法定折stock股票股stock员工认stock认股权stock股票分stock认股权stockho股东权stockho股东权stockho权益比straight直线法structur结构分subscri已认购subscri应收股subsequ期后事subsida明细帐success勘探成sum-of-年数合super绝大多supple补充资support补充附swaps交换权system系统而tax所得税taxable应课税taxable课税所taxes应退税technic技术性technol技术可tempor虚帐户tempor暂时性tempor临时投theory理论time会计期time货币时timelin及时性times-利息保timing时间性total总资产trade商业折trade-抵换tradema商标权trading经常交transact交易法treasury库藏股treasury库藏股trend趋势分trial试误法trial试算表trouble财务困true无面值trustee信托人two两项交unaffili非关系unappr未指拨underly基本假underst可理解unearne预收加unearne未实现uniform统一性unit 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会计专业名词词汇大全中英文对照
AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant’s legal liability 会计师的法律责任accountant’s report 会计师报告accountant’s responsibility 会计师职责account form 账户式,账式Accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金a g enda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析Analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率Arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封Attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》Auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor’s legal liability 审计师法律责任auditor’s opinion 审计师意见书auditor’s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担Backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期Balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er’s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票Banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务Bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析Bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人Benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所Bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会Bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股Book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存Bookkeeper 簿记员,记账员Bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of original entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货Bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率Business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer’s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费Capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会Cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier’s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman’s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计Charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押Check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款Clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证Clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售Clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司Closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语Code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策Collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号Concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表Conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工Contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表Conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司Corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 保证条款Cover ①弥补,抵偿②保证金,抵押财产③补进coverage ①保额②偿债准备金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易CPA 注册公共会计师CPA examination 注册公共会计师职称考试CPA firm 注册公共会计师事务所Credit ①贷方②贷记③信用,信贷④抵免credit account 赊账,赊账账户credit agency 信用调查机构,征信所credit analysis 信用分析credit balance 贷方余额。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
会计词典(中英文对照)
absorption 分配 ,分摊 ,吸收 absorption account 分摊账户 ,计价账户 absorption costing 分摊成本法 , 吸收成 本法 absorption pricing 分摊法定价 absorption rate 分配率 ,分摊率 ,吸收 率 abstract of account 账户概要 ,账户摘要 abstract of posting 过账分录表 abstract of title 产权证明 ,产权说明 书 abstracts 概要 ,摘要 accelerated debt maturity 提前还债期限 accelerating premium 累进奖金 acceptability test 可接受性测试 acceptable audit risk 可接受审计风险 acceptable quality level
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accountability unit
责任单位
accountable person 责任人
accountancy 会计学 ,会计业务
accountancy
service 会计事务 ,会计服务
accountant 会计人员 ,会计师
accountant general 总会计师 ,会计长
accountant
未达账项 ,在途账
account in trust 信托账户
account note 会计科目单 ,账目单
account number 账号 ,账户编号
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account of the exchequer 国库账 account paid 付讫 account payable master file 应付账款主档案 account payee 收款人账户 account receivable programme 收账程序 account sales 承销清单 ,销售清单 account settled 结算 ,已结清账目 account title 会计科目 ,账户名称 account transfer 转账科目 account transfer memo 转账通知单 accountability 经管责任 ,问责性 accountability approach 经管责任观 ,受托责 任观
会计中英文词汇对照
会计中英文词汇对照下面是会计中英文词汇对照，根据2024年新准则：1. 会计准则 - Accounting standards2. 资产 - Assets3. 负债 - Liabilities4. 所有者权益 - Shareholders' equity5. 营业收入 - Revenue6. 营业成本 - Cost of sales7. 营业利润 - Operating profit8. 销售费用 - Selling expenses9. 管理费用 - Administrative expenses10. 营业外收入 - Non-operating revenue11. 营业外支出 - Non-operating expenses12. 税前利润 - Profit before tax14. 净利润 - Net profit15. 商品 - Merchandise16. 存货 - Inventory17. 应收账款 - Accounts receivable18. 应付账款 - Accounts payable19. 预付账款 - Prepaid expenses20. 银行贷款 - Bank loans21. 长期负债 - Long-term liabilities22. 现金流量表 - Statement of cash flows23. 折旧 - Depreciation24. 坏账准备 - Allowance for doubtful accounts25. 无形资产 - Intangible assets26. 预留 - Provision27. 经营性租赁 - Operating lease28. 融资租赁 - Finance lease29. 需要修订的会计估计和错过调整 - Accounting estimates and corrections of errors to be revised30. 非常见项目 - Exceptional items。
会计专业术语中英文对照
Ａ （１）ＡＢＣ 作业基础成本计算Ａ （２）ａｂｓｏｒｂｅｄ ｏｖｅｒｈｅａｄ 已吸收制造费用Ａ （３）ａｂｓｏｒｐｔｉｏｎ ｃｏｓｔｉｎｇ 吸收成本计算Ａ （４）ａｃｃｏｕｎｔ 帐户，报表Ａ （５）ａｃｃｏｕｎｔｉｎｇ ｐｏｓｔｕｌａｔｅ 会计假设Ａ （６）ａｃｃｏｕｎｔｉｎｇ ｓｅｒｉｅｓ ｒｅｌｅａｓｅ 会计公告文件Ａ （７）ａｃｃｏｕｎｔｉｎｇ ｖａｌｕａｔｉｏｎ 会计计价Ａ （８）ａｃｃｏｕｎｔ ｓａｌｅ 承销清单Ａ （９）ａｃｃｏｕｎｔａｂｉｌｉｔｙ ｃｏｎｃｅｐｔ 经营责任概念Ａ （１０）ａｃｃｏｕｎｔａｎｃｙ 会计职业Ａ （１１）ａｃｃｏｕｎｔａｎｔ 会计师Ａ （１２）ａｃｃｏｕｎｔｉｎｇ 会计Ａ （１３）ａｇｅｎｃｙ ｃｏｓｔ 代理成本Ａ （１４）ａｃｃｏｕｎｔｉｎｇ ｂａｓｅｓ 会计基础Ａ （１５）ａｃｃｏｕｎｔｉｎｇ ｍａｎｕａｌ 会计手册Ａ （１６）ａｃｃｏｕｎｔｉｎｇ ｐｅｒｉｏｄ 会计期间Ａ （１７）ａｃｃｏｕｎｔｉｎｇ ｐｏｌｉｃｉｅｓ 会计方针Ａ （１８）ａｃｃｏｕｎｔｉｎｇ ｒａｔｅ ｏｆ ｒｅｔｕｒｎ 会计报酬率Ａ （１９）ａｃｃｏｕｎｔｉｎｇ ｒｅｆｅｒｅｎｃｅ ｄａｔｅ 会计参照日Ａ （２０）ａｃｃｏｕｎｔｉｎｇ ｒｅｆｅｒｅｎｃｅ ｐｅｒｉｏｄ 会计参照期间Ａ （２１）ａｃｃｒｕａｌ ｃｏｎｃｅｐｔ 应计概念Ａ （２２）ａｃｃｒｕａｌ ｅｘｐｅｎｓｅｓ 应计费用Ａ （２３）ａｃｉｄ ｔｅｓｔ ｒａｔｉｏｎ 速动比率（酸性测试比率）Ａ （２４）ａｃｑｕｉｓｉｔｉｏｎ 购置Ａ （２５）ａｃｑｕｉｓｉｔｉｏｎ ａｃｃｏｕｎｔｉｎｇ 收购会计Ａ （２６）ａｃｔｉｖｉｔｙ ｂａｓｅｄ ａｃｃｏｕｎｔｉｎｇ 作业基础成本计算Ａ （２７）ａｄｊｕｓｔｉｎｇ ｅｖｅｎｔｓ 调整事项Ａ （２８）ａｄｍｉｎｉｓｔｒａｔｉｖｅ ｅｘｐｅｎｓｅｓ 行政管理费Ａ （２９）ａｄｖｉｃｅ ｎｏｔｅ 发货通知Ａ （３０）ａｍｏｒｔｉｚａｔｉｏｎ 摊销Ａ （３１）ａｎａｌｙｔｉｃａｌ ｒｅｖｉｅｗ 分析性检查Ａ （３２）ａｎｎｕａｌ ｅｑｕｉｖａｌｅｎｔ ｃｏｓｔ 年度等量成本法Ａ （３３）ａｎｎｕａｌ ｒｅｐｏｒｔ ａｎｄ ａｃｃｏｕｎｔｓ 年度报告和报表Ａ （３４）ａｐｐｒａｉｓａｌ ｃｏｓｔ 检验成本Ａ （３５）ａｐｐｒｏｐｒｉａｔｉｏｎ ａｃｃｏｕｎｔ 盈余分配帐户Ａ （３６）ａｒｔｉｃｌｅｓ ｏｆ ａｓｓｏｃｉａｔｉｏｎ 公司章程细则Ａ （３７）ａｓｓｅｔｓ 资产Ａ （３８）ａｓｓｅｔｓ ｃｏｖｅｒ 资产保障Ａ （３９）ａｓｓｅｔ ｖａｌｕｅ ｐｅｒ ｓｈａｒｅ 每股资产价值Ａ （４０）ａｓｓｏｃｉａｔｅｄ ｃｏｍｐａｎｙ 联营公司Ａ （４１）ａｔｔａｉｎａｂｌｅ ｓｔａｎｄａｒｄ 可达标准Ａ （４２）ａｔｔｒｉｂｕｔａｂｌｅ ｐｒｏｆｉｔ 可归属利润Ａ （４３）ａｕｄｉｔ 审计Ａ （４４）ａｕｄｉｔ ｒｅｐｏｒｔ 审计报告Ａ （４５）ａｕｄｉｔｉｎｇ ｓｔａｎｄａｒｄｓ 审计准则Ａ （４６）ａｕｔｈｏｒｉｚｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 额定股本Ａ （４７）ａｖａｉｌａｂｌｅ ｈｏｕｒｓ 可用小时Ａ （４８）ａｖｏｉｄａｂｌｅ ｃｏｓｔｓ 可避免成本Ｂ （４９）ｂａｃｋ－ｔｏ－ｂａｃｋ ｌｏａｎ 易币贷款Ｂ （５０）ｂａｃｋｆｌｕｓｈ ａｃｃｏｕｎｔｉｎｇ 倒退成本计算Ｂ （５１）ｂａｄ ｄｅｂｔｓ 坏帐Ｂ （５３）ｂａｎｋ ｃｈａｒｇｅｓ 银行手续费Ｂ （５４）ｂａｎｋ ｏｖｅｒｄｒａｆｔ 银行透支Ｂ （５５）ｂａｎｋ ｒｅｃｏｎｃｉｌｉａｔｉｏｎ 银行存款调节表Ｂ （５６）ｂａｎｋ ｓｔａｔｅｍｅｎｔ 银行对帐单Ｂ （５７）ｂａｎｋｒｕｐｔｃｙ 破产Ｂ （５８）ｂａｓｉｓ ｏｆ ａｐｐｏｒｔｉｏｎｍｅｎｔ 分摊基础Ｂ （５９）ｂａｔｃｈ 批量Ｂ （６０）ｂａｔｃｈ ｃｏｓｔｉｎｇ 分批成本计算Ｂ （６１）ｂｅｔａ ｆａｃｔｏｒ Ｂ（市场）风险因素Ｂ （６２）ｂｉｌｌ 帐单Ｂ （６３）ｂｉｌｌ ｏｆ ｅｘｃｈａｎｇｅ 汇票Ｂ （６４）ｂｉｌｌ ｏｆ ｌａｎｄｉｎｇ 提单Ｂ （６５）ｂｉｌｌ ｏｆ ｍａｔｅｒｉａｌｓ 用料预计单Ｂ （６６）ｂｉｌｌ ｐａｙａｂｌｅ 应付票据Ｂ （６７）ｂｉｌｌ ｒｅｃｅｉｖａｂｌｅ 应收票据Ｂ （６８）ｂｉｎ ｃａｒｄ 存货记录卡Ｂ （６９）ｂｏｎｕｓ 红利Ｂ （７０）ｂｏｏｋ－ｋｅｅｐｉｎｇ 薄记Ｂ （７１）Ｂｏｓｔｏｎ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 波士顿分类Ｂ （７２）ｂｒｅａｋｅｖｅｎ ｃｈａｒｔ 保本图Ｂ （７３）ｂｒｅａｋｅｖｅｎ ｐｏｉｎｔ 保本点Ｂ （７４）ｂｒｅａｋｉｎｇ－ｄｏｗｎ ｔｉｍｅ 复位时间Ｂ （７５）ｂｕｄｇｅｔ 预算Ｂ （７６）ｂｕｄｇｅｔ ｃｅｎｔｅｒ 预算中心Ｂ （７７）ｂｕｄｇｅｔ ｃｏｓｔ ａｌｌｏｗａｎｃｅ 预算成本折让Ｂ （７８）ｂｕｄｇｅｔ ｍａｎｕａｌ 预算手册Ｂ （７９）ｂｕｄｇｅｔ ｐｅｒｉｏｄ 预算期间Ｂ （８０）ｂｕｄｇｅｔａｒｙ ｃｏｎｔｒｏｌ 预算控制Ｂ （８１）ｂｕｄｇｅｔｅｄ ｃａｐａｃｉｔｙ 预算生产能力Ｂ （８２）ｂｕｒｄｅｎ 制造费用Ｂ （８３）ｂｕｓｉｎｅｓｓ ｃｅｎｔｅｒ 经营中心Ｂ （８４）ｂｕｓｉｎｅｓｓ ｅｎｔｉｔｙ 营业个体Ｂ （８５）ｂｕｓｉｎｅｓｓ ｕｎｉｔ 经营单位Ｂ （８６）ｂｕｙ－ｏｕｔ ｍａｎａｇｅｍｅｎｔ 管理性购买产权Ｂ （８７）ｂｙ－ｐｒｏｄｕｃｔ 副产品Ｃ （８８）ｃａｌｌｅｄ－ｕｐ ｓｈａｒｅ ｃａｐｉｔａｌ 催缴股本Ｃ （８９）ｃａｐａｃｉｔｙ 生产能力Ｃ （９０）ｃａｐａｃｉｔｙ ｒａｔｉｏｓ 生产能力比率Ｃ （９１）ｃａｐｉｔａｌ 资本Ｃ （９２）ｃａｐｉｔａｌ ａｓｓｅｔｓ ｐｒｉｃｉｎｇ ｍｏｄｅｌ 资本资产计价模式Ｃ （９３）ｃａｐｉｔａｌ ｃｏｍｍｉｔｍｅｎｔ 承偌资本Ｃ （９４）ｃａｐｉｔａｌ ｅｍｐｌｏｙｅｄ 已运用的资本Ｃ （９５）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ 资本支出Ｃ （９６）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ａｕｔｈｏｒｉｚａｔｉｏｎ 资本支出核准Ｃ （９７）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ｃｏｎｔｒｏｌ 资本支出控制Ｃ （９８）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ｐｒｏｐｏｓａｌ 资本支出申请Ｃ （９９）ｃａｐｉｔａｌ ｆｕｎｄｉｎｇ ｐｌａｎｎｉｎｇ 资本基金筹集计划Ｃ （１００）ｃａｐｉｔａｌ ｇａｉｎ 资本收益Ｃ （１０１）ｃａｐｉｔａｌ ｉｎｖｅｓｔｍｅｎｔ ａｐｐｒａｉｓａｌ 资本投资评估Ｃ （１０２）ｃａｐｉｔａｌ ｍａｉｎｔｅｎａｎｃｅ 资本保全Ｃ （１０３）ｃａｐｉｔａｌ ｒｅｓｏｕｒｃｅ ｐｌａｎｎｉｎｇ 资本资源计划Ｃ （１０５）ｃａｐｉｔａｌ ｔｕｒｎｏｖｅｒ 资本周转率Ｃ （１０６）ｃａｒｄ 记录卡Ｃ （１０７）ｃａｓｈ 现金Ｃ （１０８）ｃａｓｈ ａｃｃｏｕｎｔ 现金帐户Ｃ （１０９）ｃａｓｈ ｂｏｏｋ 现金帐薄Ｃ （１１０）ｃａｓｈ ｃｏｗ 金牛产品Ｃ （１１１）ｃａｓｈ ｆｌｏｗ 现金流量Ｃ （１１２）ｃａｓｈ ｄｉｓｃｏｕｎｔｅｄ 现金贴现Ｃ （１１３）ｃａｓｈ ｆｌｏｗ ｂｕｄｇｅｔ 现金流量预算Ｃ （１１４）ｃａｓｈ ｆｌｏｗ ｓｔａｔｅｍｅｎｔ 现金流量表Ｃ （１１５）ｃａｓｈ ｌｅｄｇｅｒ 现金分类帐Ｃ （１１６）ｃａｓｈ ｌｉｍｉｔ 现金限额Ｃ （１１７）ＣＣＡ 现时成本会计Ｃ （１１８）ｃｅｎｔｅｒ 中心Ｃ （１１９）ｃｈａｎｇｅｏｖｅｒ ｔｉｍｅ 变更时间Ｃ （１２０）ｃｈａｒｔｅｒｅｄ ｅｎｔｉｔｙ 特许经济个体Ｃ （１２１）ｃｈｅｑｕｅ 支票Ｃ （１２２）ｃｈｅｑｕｅ ｒｅｇｉｓｔｅｒ 支票登记薄Ｃ （１２３）ｃｏｉｎ ａｎａｌｙｓｉｓ 零钱分类Ｃ （１２４）ｃｌａｓｓｉｆｉｃａｔｉｏｎ 分类Ｃ （１２５）ｃｌｏｃｋ ｃａｒｄ 工时卡Ｃ （１２６）ｃｏｄｅ 代码Ｃ （１２７）ｃｏｍｍｉｔｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 承偌确认会计Ｃ （１２８）ｃｏｍｍｏｎ ｃｏｓｔ 共同成本Ｃ （１２９）ｃｏｍｐａｎｙ ｌｉｍｉｔｅｄ ｂｙ ｇｕａｒａｎｔｅｅ 有限担保责任公司Ｃ （１３０）ｃｏｍｐａｎｙ ｌｉｍｉｔｅｄ ｓｈａｒｅｓ 股份有限公司Ｃ （１３１）ｃｏｍｐｅｔｉｔｉｖｅ ｐｏｓｉｔｉｏｎ 竞争能力状况Ｃ （１３２）ｃｏｎｃｅｐｔ 概念Ｃ （１３３）ｃｏｎｇｌｏｍｅｒａｔｅ 跨行业企业Ｃ （１３４）ｃｏｎｓｉｓｔｅｎｃｙ ｃｏｎｃｅｐｔ 一致性概念Ｃ （１３５）ｃｏｎｓｏｌｉｄａｔｅｄ ａｃｃｏｕｎｔｓ 合并报表Ｃ （１３６）ｃｏｎｓｏｌｉｄａｔｉｏｎ ａｃｃｏｕｎｔｉｎｇ 合并会计Ｃ （１３７）ｃｏｎｓｏｒｔｉｕｍ 财团Ｃ （１３８）ｃｏｎｔｉｎｇｅｎｃｙ ｐｌａｎ 应急计划Ｃ （１３９）ｃｏｎｔｉｎｇｅｎｔ ｌｉａｂｉｌｉｔｉｅｓ 或有负债Ｃ （１４０）ｃｏｎｔｉｎｕｏｕｓ ｏｐｅｒａｔｉｏｎ 连续生产Ｃ （１４１）ｃｏｎｔｒａ 抵消Ｃ （１４２）ｃｏｎｔｒａｃｔ ｃｏｓｔ 合同成本Ｃ （１４３）ｃｏｎｔｒａｃｔ ｃｏｓｔｉｎｇ 合同成本计算Ｃ （１４４）ｃｏｎｔｒｉｂｕｔｉｏｎ 贡献毛益Ｃ （１４５）ｃｏｎｔｒｉｂｕｔｉｏｎ ｖｅｎｔｒｅ 贡献中心Ｃ （１４６）ｃｏｎｔｒｉｂｕｔｉｏｎ ｃｈａｒｔ 贡献图Ｃ （１４７）ｃｏｎｔｒｉｂｕｔｉｏｎ ｐｅｒ ｕｎｉｔ ｏｆ ｌｉｍｉｔｉｎｇ ｆａｃｔｏｒ ｒａｔｉｏｎ 单位限定因素的贡献毛益比率Ｃ （１４８）ｃｏｎｔｒｉｂｕｔｉｏｎ ｔｏ ｓａｌｅｓ ｒａｔｉｏｎ 贡献毛益对销售比率Ｃ （１４９）ｃｏｎｔｒｏｌ 控制Ｃ （１５０）ｃｏｎｔｒｏｌ ａｃｃｏｕｎｔ 控制帐户Ｃ （１５１）ｃｏｎｔｒｏｌ ｌｉｍｉｔｓ 控制限度Ｃ （１５２）ｃｏｎｔｒｏｌｌａｂｉｌｉｔｙ ｃｏｎｃｅｐｔ 可控制概念Ｃ （１５３）ｃｏｎｔｒｏｌｌａｂｌｅ ｃｏｓｔ 可控制成本Ｃ （１５４）ｃｏｎｖｅｒｓｉｏｎ ｃｏｓｔ 加工成本Ｃ （１５６）ｃｏｒｐｏｒａｔｅ ａｐｐｒａｉｓａｌ 公司评估Ｃ （１５７）ｃｏｒｐｏｒａｔｅ ｐｌａｎｎｉｎｇ 公司计划Ｃ （１５８）ｃｏｒｐｏｒａｔｅ ｓｏｃｉａｌ ｒｅｐｏｒｔｉｎｇ 公司社会报告Ｃ （１５９）ｃｏｒｐｏｒａｔｉｏｎ 股份公司Ｃ （１６０）ｃｏｓｔ 成本Ｃ （１６１）ｃｏｓｔ ａｃｃｏｕｎｔ 成本帐户Ｃ （１６２）ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 成本会计Ｃ （１６３）ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ ｍａｎｕａｌ 成本手册Ｃ （１６４）ｃｏｓｔ ａｃｃｏｕｎｔｓ ｃａｌｅｎｄａｒ 成本报表的日历时间Ｃ （１６５）ｃｏｓｔ ａｄｊｕｓｔｍｅｎｔ 成本调整Ｃ （１６６）ｃｏｓｔ ａｌｌｏｃａｔｉｏｎ 成本分配Ｃ （１６７）ｃｏｓｔ ａｐｐｏｒｔｉｏｎｍｅｎｔ 成本分摊Ｃ （１６８）ｃｏｓｔ ａｔｔｒｉｂｕｔｉｏｎ 成本归属Ｃ （１６９）ｃｏｓｔ ａｕｄｉｔ 成本审计Ｃ （１７０）ｃｏｓｔ ｂｅｈａｖｉｏｕｒ 成本性态Ｃ （１７１）ｃｏｓｔ ｂｅｎｅｆｉｔ ａｎａｌｙｓｉｓ 成本效益分析Ｃ （１７２）ｃｏｓｔ ｃｅｎｔｅｒ 成本中心Ｃ （１７３）ｃｏｓｔ ｄｒｉｖｅｒ 成本动因Ｃ （１７４）ｃｏｓｔ ｏｆ ｃａｐｉｔａｌ 资本成本Ｃ （１７５）ｃｏｓｔ ｏｆ ｃｏｎｆｏｒｍａｎｃｅ 相符成本Ｃ （１７６）ｃｏｓｔ ｏｆ ｇｏｏｄｓ ｓｏｌｄ 销货成本Ｃ （１７７）ｃｏｓｔ ｏｆ ｎｏｎ－ｃｏｎｆｏｒｍａｎｃｅ 非相符成本Ｃ （１７８）ｃｏｓｔ ｏｆ ｓａｌｅｓ 销售成本Ｃ （１７９）ｃｏｓｔ ｒｅｄｕｃｔｉｏｎ 成本降低Ｃ （１８０）ｃｏｓｔ ｓｔｒｕｃｔｕｒｅ 成本结构Ｃ （１８１）ｃｏｓｔ ｕｎｉｔ 成本单位Ｃ （１８２）ｃｏｓｔ－ｖｏｌｕｍｅ－ｐｒｏｆｉｔ ａｎａｌｙｓｉｓ（ＣＶＰ） 本量利分析Ｃ （１８３）ｃｏｓｔｉｎｇ 成本计算Ｃ （１８４）ＣＰＰ 现时购买力会计Ｃ （１８５）ｃｒｅｄｉｔ ｎｏｔｅ 贷项通知Ｃ （１８６）ｃｒｅｄｉｔ ｒｅｐｏｒｔ 信贷报告书Ｃ （１８７）ｃｒｅｄｉｔｏｒ 债权人Ｃ （１８８）ｃｒｅｄｉｔｏｒ ｄａｙｓ ｒａｔｉｏ 应付帐款天数率Ｃ （１８９）ｃｒｅｄｉｔｏｒｓ ｌｅｄｇｅｒ 应付帐款分类帐Ｃ （１９０）ｃｒｉｔｉｃａｌ ｅｖｅｎｔ 关键事项Ｃ （１９１）ｃｒｉｔｉｃａｌ ｐａｔｈ 关键路线Ｃ （１９２）ｃｕｍｕｌａｔｉｖｅ ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 累积优先股Ｃ （１９３）ｃｕｒｒｅｎｔ ａｃｃｏｕｎｔ 往来帐户Ｃ （１９４）ｃｕｒｒｅｎｔ ａｓｓｅｔ 流动资产Ｃ （１９５）ｃｕｒｒｅｎｔ ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 现时成本会计Ｃ （１９６）ｃｕｒｒｅｎｔ ｌｉａｂｉｌｉｔｉｅｓ 流动负债Ｃ （１９７）ｃｕｒｒｅｎｔ ｐｕｒｃｈａｓｉｎｇ ｐｏｗｅｒ ａｃｃｏｕｎｔｉｎｇ 现时购买力会计Ｃ （１９８）ｃｕｒｒｅｎｔ ｒａｔｉｏｎ 流动比率Ｃ （１９９）ｃｕｔ－ｏｆｆ 截止Ｃ （２００）ＣＶＰ 本量利分析Ｃ （２０１）ｃｙｃｌｅ ｔｉｍｅ 周转时间Ｄ （２０２）ｄｅｂｅｎｔｕｒｅ 债券Ｄ （２０３）ｄｅｂｉｔ ｎｏｔｅ 借项通知Ｄ （２０４）ｄｅｂｉｔ ｃａｐａｃｉｔｙ 举债能力Ｄ （２０５）ｄｅｂｔ ｒａｔｉｏ 债务比率Ｄ （２０６）ｄｅｂｔｏｒ 债务人Ｄ （２０８）ｄｅｂｔｏｒｓ 应收款Ｄ （２０９）ｄｅｂｔｏｒｓ ｌｅｄｇｅｒ 应收帐款分类帐Ｄ （２１０）ｄｅｂｔｏｒ＇ ａｇｅ ａｎａｌｙｓｉｓ 应收帐款帐龄分析Ｄ （２１１）ｄｅｃｉｓｉｏｎ ｄｒｉｖｅｎ ｃｏｓｔｓ 决策连动成本Ｄ （２１２）ｄｅｃｉｓｉｏｎ ｔｒｅｅ 决策树Ｄ （２１３）ｄｅｆｅｃｔｓ 次品Ｄ （２１４）ｄｅｆｅｒｒｅｄ ｅｘｐｅｎｄｉｔｕｒｅ 递延支出Ｄ （２１５）ｄｅｆｅｒｒｅｄ ｓｈａｒｅｓ 递延股份Ｄ （２１６）ｄｅｆｅｒｒｅｄ ｔａｘａｔｉｏｎ 递延税款Ｄ （２１７）ｄｅｌｉｖｅｒｙ ｎｏｔｅ 交货单Ｄ （２１８）ｄｅｐａｒｔｍｅｎｔａｌ ａｃｃｏｕｎｔｓ 部门报表Ｄ （２１９）ｄｅｐａｒｔｍｅｎｔａｌ ｂｕｄｇｅｔ 部门预算Ｄ （２２０）ｄｅｐｒｅｃｉａｔｉｏｎ 折旧Ｄ （２２１）ｄｉｓｐａｔｃｈ ｎｏｔｅ 发运单Ｄ （２２２）ｄｅｖｅｌｏｐｍｅｎｔ ｃｏｓｔ 开发成本Ｄ （２２３）ｄｉｆｆｅｒｅｎｔｉａｌ ｃｏｓｔ 差别成本Ｄ （２２４）ｄｉｒｅｃｔ ｈｏｕｒｓ ｙｉｅｌｄ 直接工时产出率Ｄ （２２５）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ－ｓｔａｎｄａｒｄ 标准直接人工成本Ｄ （２２６）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｅｆｆｉｃｉｅｎｃｙ－ｖａｒｉａｎｃｅ 直接人工效率差异Ｄ （２２７）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｒａｔｅ－ｖａｒｉａｎｃｅ 直接人工费率差异Ｄ （２２８）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接人工总差异Ｄ （２２９）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｍｉｘ－ｖａｒｉａｎｃｅ 直接材料结构差异Ｄ （２３０）ｄｉｒｅｃｔ ｐｒｉｃｅ－ｖａｒｉａｎｃｅ 直接材料价格差异Ｄ （２３１）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接材料总差异Ｄ （２３２）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｕｓａｇｅ－ｖａｒｉａｎｃｅ 直接材料用量差异Ｄ （２３３）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｙｉｅｌｄ－ｖａｒｉａｎｃｅ 直接材料产出率差异Ｄ （２３４）ｄｉｒｅｃｔ ｃｏｓｔ 直接成本Ｄ （２３５）ｄｉｒｅｃｔ ｄｅｂｉｔ 直接借项Ｄ （２３６）ｄｉｒｅｃｔ ｈｏｕｒｓ ｙｉｅｌｄ 直接小时产出率Ｄ （２３７）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ ｐｅｒｃｅｎｔａｇｅ ｒａｔｅ 直接人工成本百分比Ｄ （２３８）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｈｏｕｒ ｒａｔｅ 直接人工小时率Ｄ （２３９）ｄｉｒｅｃｔｓ ｏｎ ｉｎｄｉｒｅｃｔ ｗｏｒｋ 间接工作事项上的工时Ｄ （２４０）ｄｉｓｃｏｕｎｔ ｒａｔｅ 贴现率Ｄ （２４１）ｄｉｓｃｏｕｎｔｅｄ ｃａｓｈ ｆｌｏｗ 现金流量贴现Ｄ （２４２）ｄｉｓｃｒｅｔｉｏｎａｒｙ ｃｏｓｔ 酌量成本Ｄ （２４３）ｄｉｓｔｒｉｂｕｔｉｏｎ ｃｏｓｔ 摊销成本Ｄ （２４４）ｄｉｖｅｒｓｉｏｎｓ 移用Ｄ （２４５）ｄｉｖｅｒｔｅｄ ｈｏｕｒｓ 移用小时Ｄ （２４６）ｄｉｖｅｒｔｅｄ ｈｏｕｒｓ ｒａｔｉｏ 移用工时比率Ｄ （２４７）ｄｉｖｉｄｅｎｄ 股利Ｄ （２４８）ｄｉｖｉｄｅｎｄ ｃｏｖｅｒ 股利产出率Ｄ （２４９）ｄｉｖｉｄｅｎｄ ｐｅｒ ｓｈａｒｅ 每股股利Ｄ （２５０）ｄｏｇ 疲软产品Ｄ （２５１）ｄｏｕｂｌｅ ｅｎｔｒｙ ａｃｃｏｕｎｔｉｎｇ 复式会计Ｄ （２５２）ｄｏｕｂｌｅ－ｅｎｔｒｙ ｂｏｏｋ－ｋｅｅｐｉｎｇ 复式薄记Ｄ （２５３）ｄｏｕｂｔｆｕｌ ｄｅｂｔｓ 可疑债务Ｄ （２５４）ｄｏｗｎ ｔｉｍｅ 停工时间Ｄ （２５５）ｄｙｎａｍｉｃ ｐｒｏｇｒａｍｍｉｎｇ 动态规划Ｅ （２５６）ｅａｒｎｉｎｇ ｐｅｒ ｓｈａｒｅ 每股盈利Ｅ （２５７）ｅａｒｎｉｎｇ ｒａｔｉｏ 市盈率Ｅ （２５８）ｅｃｏｎｏｍｉｃ ｏｒｄｅｒ ｑｕａｎｔｉｔｙ（ＥＯＱ） 经济订购批量Ｅ （２６０）ｅｆｆｉｃｉｅｎｃｙ ｒａｔｉｏｎ 效率性比率Ｅ （２６１）ｅｌｅｍｅｎｔ ｏｆ ｃｏｓｔ 成本要素Ｅ （２６２）ｅｎｔｉｔｙ 经济个体Ｅ （２６２）ｅｎｖｉｒｏｎｍｅｎｔａｌ ａｕｄｉｔ 环境审计Ｅ （２６３）ｅｎｖｉｒｏｎｍｅｎｔａｌ ｉｍｐａｃｔ ａｓｓｅｓｓｍｅｎｔ 环境影响评价Ｅ （２６４）ＥＯＱ 经济订购批量Ｅ （２６５）ｅｑｕｉｔｙ 权益Ｅ （２６６）ｅｑｕｉｔｙ ｍｅｔｈｏｄ ｏｆ ａｃｃｏｕｎｔｉｎｇ 权益法会计计算Ｅ （２６７）ｅｑｕｉｔｙ ｓｈａｒｅ ｃａｐｉｔａｌ 权益股本Ｅ （２６８）ｅｑｕｉｖａｌｅｎｔ ｕｎｉｔｓ 当量Ｅ （２６９）ｅｖｅｎｔ 事项Ｅ （２７０）ｅｘｃｅｐｔｉｏｎａｌ ｉｔｅｍｓ 例外事项Ｅ （２７１）ｅｘｐｅｃｔｅｄ ｖａｌｕｅ 期望值Ｅ （２７２）ｅｘｐｅｎｄｉｔｕｒｅ 支出Ｅ （２７３）ｅｘｐｅｎｓｅｓ 费用Ｅ （２７４）ｅｘｔｅｒｎａｌ ａｕｄｉｔ 外部审计Ｅ （２７５）ｅｘｔｅｒｎａｌ ｆａｉｌｕｒｅ ｃｏｓｔ 外部损失成本Ｅ （２７６）ｅｘｔｒａｏｒｄｉｎａｒｙ ｉｔｅｍｓ 非常事项Ｆ （２７７）ｆａｃｔｏｒｙ ｇｏｏｄｓ 让售商品Ｆ （２７８）ｆａｃｔｏｒｉｎｇ 应收帐款让售Ｆ （２７９）ｆａｉｌ ｖａｌｕｅ 公允价值Ｆ （２８０）ｆｅｅｄｂａｃｋ 反馈Ｆ （２８１）ＦＩＦＯ 先近先出法Ｆ （２８２）ｆｉｎａｌ ａｃｃｏｕｎｔｓ 年终报表Ｆ （２８３）ｆｉｎａｎｃｅ ｌｅａｓｅ 融资租赁Ｆ （２８４）ｆｉｎａｎｃｉａｌ ａｃｃｏｕｎｔｉｎｇ 财务会计Ｆ （２８５）ｆｉｎａｎｃｉａｌ ａｃｃｏｕｎｔｓ ｃａｌｅｎｄａｒ ａｄｊｕｓｔｍｅｎｔ 财务报表的日历时间调整Ｆ （２８６）ｆｉｎａｎｃｉａｌ ｍａｎａｇｅｍｅｎｔ 财务管理Ｆ （２８７）ｆｉｎａｎｃｉａｌ ｐｌａｎｎｉｎｇ 财务计划Ｆ （２８８）ｆｉｎａｎｃｉａｌ ｓｔａｔｅｍｅｎｔ 财务报表Ｆ （２８９）ｆｉｎｉｓｈｅｄ ｇｏｏｄｓ 完成品Ｆ （２９０）ｆｉｘｅｄ ａｓｓｅｔ 固定资产Ｆ （２９１）ｆｉｘｅｄ ｏｖｅｒｈｅａｄ 固定制造费用Ｆ （２９２）ｆｉｘｅｄ ａｓｓｅｔ ｔｕｒｎｏｖｅｒ 固定资产周转率Ｆ （２９３）ｆｉｘｅｄ ａｓｓｅｔｓ ｒｅｇｉｓｔｅｒ 固定资产登记薄Ｆ （２９４）ｆｉｘｅｄ ｃｏｓｔ 固定成本Ｆ （２９５）ｆｌｅｘｅｄ ｂｕｄｇｅｔ 变动限额预算Ｆ （２９６）ｆｌｅｘｉｂｌｅ ｂｕｄｇｅｔ 弹性预算Ｆ （２９７）ｆｌｏａｔ ｔｉｍｅ 浮动时间Ｆ （２９８）ｆｌｏａｔｉｎｇ ｃｈａｒｇｅ 流动抵押Ｆ （２９９）ｆｌｏｗ ｏｆ ｆｕｎｄｓ ｓｔａｔｅｍｅｎｔ 资金流量表Ｆ （３００）ｆｏｒｅｃａｓｔｉｎｇ 预测Ｆ （３０１）ｆｏｕｎｄｅｒ＇ｓ ｓｈａｒｅｓ 发起人股份Ｆ （３０２）ｆｕｌｌ ｃａｐａｃｉｔｙ 满负荷生产能力Ｆ （３０３）ｆｕｎｃｔｉｏｎ ｃｏｓｔｉｎｇ 职能成本计算Ｆ （３０４）ｆｕｎｃｔｉｏｎａｌ ｂｕｄｇｅｔ 职能预算Ｆ （３０５）ｆｕｎｄ ａｃｃｏｕｎｔｉｎｇ 基金会计Ｆ （３０６）ｆｕｎｄａｍｅｎｔａｌ ａｃｃｏｕｎｔｉｎｇ ｃｏｎｃｅｐｔ 基础会计概念Ｆ （３０７）ｆｕｎｇｉｂｌｅ ａｓｓｅｔｓ 可互换资产Ｆ （３０８）ｆｕｔｕｒｉｓｔｉｃ ｐｌａｎｎｉｎｇ 远景计划Ｇ （３１０）ｇｅａｒｉｎｇ 举债经营比率（杠杆） Ｇ （３１１）ｇｏａｌ ｃｏｎｇｒｕｅｎｃｅ 目标一致性 Ｇ （３１２）ｇｏｉｎｇ ｃｏｎｃｅｒｎ ｃｏｎｃｅｐｔ 持续经营概念 Ｇ （３１３）ｇｏｏｄｓ ｒｅｃｅｉｖｅｄ ｎｏｔｅ 商品收讫单 Ｇ （３１４）ｇｏｏｄｗｉｌｌ 商誉 Ｇ （３１５）ｇｒｏｓｓ ｄｉｖｉｄｅｎｄ ｙｉｅｌｄ 总股息产出率 Ｇ （３１６）ｇｒｏｓｓ ｍａｒｇｉｎ 总边际 Ｇ （３１７）ｇｒｏｓｓ ｐｒｏｆｉｔ 毛利润 Ｇ （３１８）ｇｒｏｓｓ ｐｒｏｆｉｔ ｐｅｒｃｅｎｔａｇｅ 毛利润百分比 Ｇ （３１９）ｇｒｏｕｐ 企业集团 Ｇ （３２０）ｇｒｏｕｐ ａｃｃｏｕｎｔｓ 集团报表 Ｈ （３１２）ｈｉｇｈ－ｇｅａｒｅｄ 高结合杠杆（比例） Ｈ （３１３）ｈｉｒｅ ｐｕｒｃｈａｓｅ 租购 Ｈ （３１４）ｈｉｓｔｏｒｉｃａｌ ｃｏｓｔ 历史成本 Ｈ （３１５）ｈｉｓｔｏｒｉｃａｌ ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 历史成本会计 Ｈ （３１６）ｈｏｕｒｓ 小时 Ｈ （３１７）ｈｕｒｄｌｅ ｒａｔｅ 最低可接受的报酬率 Ｉ （３１８）ｉｄｅａｌ ｓｔａｎｄａｒｄ 理想标准 Ｉ （３１９）ｉｄｌｅ ｃａｐａｃｉｔｙ ｒａｔｉｏｎ 闲置生产能力比率 Ｉ （３２０）ｉｄｌｅ ｔｉｍｅ 闲置时间 Ｉ （３２１）ｉｍｐｅｒｓｏｎａｌ ａｃｃｏｕｎｔｓ 非记名帐户 Ｉ （３２２）ｉｍｐｒｅｓｔ ｓｙｓｔｅｍ 定额备用制度 Ｉ （３２３）ｉｎｃｏｍｅ ａｎｄ ｅｘｐｅｎｄｉｔｕｒｅ ａｃｃｏｕｎｔ 收益和支出报表 Ｉ （３２４）ｉｎｃｏｍｐｌｅｔｅ ｒｅｃｏｒｄｓ 不完善记录 Ｉ （３２５）ｉｎｃｒｅｍｅｎｔａｌ ｃｏｓｔ 增量成本 Ｉ （３２６）ｉｎｃｒｅｍｅｎｔａｌ ｙｉｅｌｄ 增量产出率 Ｉ （３２７）ｉｎｄｉｒｅｃｔ ｃｏｓｔ 间接成本 Ｉ （３２８）ｉｎｄｉｒｅｃｔ ｈｏｕｒｓ 间接小时 Ｉ （３２９）ｉｎｓｏｌｖｅｎｃｙ 无力偿付 Ｉ （３３０）ｉｎｔａｎｇｉｂｌｅ ａｓｓｅｔ 无形资产 Ｉ （３３１）ｉｎｔｅｇｒａｔｅｄ ａｃｃｏｕｎｔｓ 综合报表 Ｉ （３３２）ｉｎｔｅｒｄｅｐｅｎｄｅｎｃｙ ｃｏｎｃｅｐｔ 关联性概念 Ｉ （３３３）ｉｎｔｅｒｅｓｔ ｃｏｖｅｒ 利息保障倍数 Ｉ （３３４）ｉｎｔｅｒｌｏｃｋｉｎｇ ａｃｃｏｕｎｔｓ 连锁报表 Ｉ （３３５）ｉｎｔｅｒｎａｌ ａｕｄｉｔ 内部审计 Ｉ （３３６）ｉｎｔｅｒｎａｌ ｃｈｅｃｋ 内部牵制 Ｉ （３３７）ｉｎｔｅｒｎａｌ ｃｏｎｔｒｏｌ ｓｙｓｔｅｍ 内部控制体系 Ｉ （３３８）ｉｎｔｅｒｎａｌ ｆａｉｌｕｒｅ ｃｏｓｔ 内部损失成本 Ｉ （３３９）ｉｎｔｅｒｎａｌ ｒａｔｅ ｏｆ ｒｅｔｕｒｎ（ＩＲＲ） 内含报酬率 Ｉ （３４０）ｉｎｖｅｎｔｏｒｙ 存货 Ｉ （３４１）ｉｎｖｅｓｔｍｅｎｔ 投资 Ｉ （３４２）ｉｎｖｅｓｔｍｅｎｔ ｃｅｎｔｅｒ 投资中心 Ｉ （３４３）ｉｎｖｏｉｃｅ ｒｅｇｉｓｔｅｒ 发票登记薄 Ｉ （３４４）ｉｓｓｕｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 已发行股本 Ｊ （３４５）ｊｏｂ 定单 Ｊ （３４６）ｊｏｂ ｃａｒｄ 工作卡 Ｊ （３４７）ｊｏｂ ｃｏｓｔｉｎｇ 工作成本计算 Ｊ （３４８）ｊｏｂ ｓｈｅｅｔ 工作单 Ｊ （３４９）ｊｏｉｎｔ ｃｏｓｔ 联合成本 Ｊ （３５０）ｊｏｉｎｔ ｐｒｏｄｕｃｔｓ 联产品 Ｊ （３５１）ｊｏｉｎｔ ｓｔｏｃｋ ｃｏｍｐａｎｙ 股份公司 Ｊ （３５３）ｊｏｕｒｎａｌ 日记帐 Ｊ （３５４）ｊｕｓｔ－ｉｎ－ｔｉｍｅ（ＪＩＴ） 适时制度 Ｊ （３５５）ｊｕｓｙ－ｉｎ－ｔｉｍｅ ｐｒｏｄｕｃｔｉｏｎ 适时生产 Ｊ （３５６）ｊｕｓｔ－ｉｎ－ｔｉｍｅ ｐｕｒｃｈａｓｉｎｇ 适时购买 Ｋ （３５７）ｋｅｙ ｆａｃｔｏｒ 关键因素 Ｌ （３５８）ｌａｂｏｕｒ 人工 Ｌ （３５９）ｌａｂｏｕｒ ｔｒａｎｓｆｅｒ ｎｏｔｅ 人工转移单 Ｌ （３６０）ｌｅａｎｉｎｇ ｃｕｒｖｅ 学习曲线 Ｌ （３６１）ｌｅｄｇｅｒ 分类帐户 Ｌ （３６２）ｌｅｎｇｔｈ ｏｆ ｏｒｄｅｒ ｂｏｏｋ 定单平均周期 Ｌ （３６３）ｌｅｔｔｅｒ ｏｆ ｃｒｅｄｉｔ 信用证 Ｌ （３６４）ｌｅｖｅｒａｇｅ 举债经营比率 Ｌ （３６５）ｌｉａｂｉｌｉｔｉｅｓ 负债 Ｌ （３６６）ｌｉｆｅ ｃｙｃｌｅ ｃｏｓｔｉｎｇ 寿命周期成本计算 Ｌ （３６７）ＬＩＦＯ 后近先出法 Ｌ （３６８）ｌｉｍｉｔｅｄ ｌｉａｂｉｌｉｔｙ ｃｏｍｐａｎｙ 有限责任公司 Ｌ （３６９）ｌｉｍｉｔｉｎｇ ｆａｃｔｏｒ 限制因素 Ｌ （３７０）ｌｉｎｅ－ｉｔｅｍ ｂｕｄｇｅｔ 明细支出预算 Ｌ （３７１）ｌｉｎｅｒ ｐｒｏｇｒａｍｍｉｎｇ 线性规划 Ｌ （３７２）ｌｉｑｕｉｄ ａｓｓｅｔｓ 变现资产 Ｌ （３７３）ｌｉｑｕｉｄａｔｉｏｎ 清算 Ｌ （３７４）ｌｉｑｕｉｄｉｔｙ ｒａｔｉｏｓ 易变现比率 Ｌ （３７５）ｌｏａｎ 贷款 Ｌ （３７６）ｌｏａｎ ｃａｐｉｔａｌ 借入资本 Ｌ （３７７）ｌｏｎｇ ｒａｎｇｅ ｐａｌｎｎｉｎｇ 长期计划 Ｌ （３７８）ｌｏｓｔ ｔｉｍｅ ｒｅｃｏｒｄ 虚耗时间记录 Ｌ （３７９）ｌｏｗ ｇｅａｒｅｄ 低结合杠杆（比例） Ｌ （３８０）ｌｏｗｅｒ ｏｆ ｃｏｓｔ ｏｒ ｎｅｔ ｒｅａｌｉｚａｂｌｅ ｖａｌｕｅ ｃｏｎｃｅｐｔ 成本或可变净价孰低概念 Ｍ （３８１）ｍａｃｈｉｎｅ ｈｏｕｒ ｒａｔｅ 机器小时率 Ｍ （３８２）ｍａｃｈｉｎｅ ｔｉｍｅ ｒｅｃｏｒｄ 机器时间记录 Ｍ （３８３）ｍａｎａｇｅｄ ｃｏｓｔ 管理成本 Ｍ （３８４）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 管理会计 Ｍ （３８５）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ ｃｏｎｃｅｐｔ 管理会计概念 Ｍ （３８６）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ ｇｕｉｄｅｓ 管理会计指导方针 Ｍ （３８７）ｍａｎａｇｅｍｅｎｔ ａｕｄｉｔ 管理审计 Ｍ （３８８）ｍａｎａｇｅｍｅｎｔ ｂｕｙ－ｏｕｔ 管理性购买产权 Ｍ （３８９）ｍａｎａｇｅｍｅｎｔ ｂｙ ｅｘｃｅｐｔｉｏｎ 例外管理原则 Ｍ （３９０）ｍａｒｇｉｎ 边际 Ｍ （３９１）ｍａｒｇｉｎ ｏｆ ｓａｆｅｔｙ ｒａｔｉｏｎ 安全边际比率 Ｍ （３９２）ｍａｒｇｉｎ ｃｏｓｔ 边际成本 Ｍ （３９３）ｍａｒｇｉｎ ｃｏｓｔｉｎｇ 边际成本计算 Ｍ （３９４）ｍａｒｋ－ｄｏｗｎ 降低标价 Ｍ （３９５）ｍａｒｋ－ｕｐ 提高标价 Ｍ （３９６）ｍａｒｋｅｔ ｒｉｓｋ ｐｒｅｍｉｕｍ 市场分险补偿 Ｍ （３９７）ｍａｒｋｅｔ ｓｈａｒｅ 市场份额 Ｍ （３９８）ｍａｒｋｅｔｉｎｇ ｃｏｓｔ 营销成本 Ｍ （３９９）ｍａｔｃｈｉｎｇ ｃｏｎｃｅｐｔ 配比概念 Ｍ （４００）ｍａｔｅｒｉａｌｉｔｙ ｃｏｎｃｅｐｔ 重要性概念 Ｍ （４０１）ｍａｔｅｒｉａｌｓ ｒｅｑｕｉｓｉｔｉｏｎ 领料单 Ｍ （４０２）ｍａｔｅｒｉａｌｓ ｒｅｔｕｒｎｅｄ ｎｏｔｅ 退料单 Ｍ （４０４）ｍｅｍｏｒａｎｄｕｍ ｏｆ ａｓｓｏｃｉａｔｉｏｎ 公司设立细则 Ｍ （４０５）ｍｅｒｇｅｒ 兼并 Ｍ （４０６）ｍｅｒｇｅｒ ａｃｃｏｕｎｔｉｎｇ 兼并会计 Ｍ （４０７）ｍｉｎｏｒｉｔｙ ｉｎｔｅｒｅｓｔ 少数股权 Ｍ （４０８）ｍｉｘｅｄ ｃｏｓｔ 混合成本 Ｎ （４０９）ｎｅｔ ａｓｓｅｔｓ 净资产 Ｎ （４１０）ｎｅｔ ｂｏｏｋ ｖａｌｕｅ 净帐面价值 Ｎ （４１１）ｎｅｔ ｌｉｑｕｉｄ ｆｕｎｄｓ 净可变现资金 Ｎ （４１２）ｎｅｔ ｍａｒｇｉｎ 净边际 Ｎ （４１３）ｎｅｔ ｐｒｅｓｅｎｔ ｖａｌｕｅ（ＮＰＶ） 净现值 Ｎ （４１４）ｎｅｔ ｐｒｏｆｉｔ 净利润 Ｎ （４１５）ｎｅｔ ｒｅａｌｉｚａｂｌｅ ｖａｌｕｅ 可变现净值 Ｎ （４１６）ｎｅｔ ｗｏｒｔｈ 资产净值 Ｎ （４１７）ｎｅｔｗｏｒｋ ａｎａｌｙｓｉｓ 网络分析 Ｎ （４１８）ｎｏｉｓｅ 干捞 Ｎ （４１９）ｎｏｍｉｎａｌ ａｃｃｏｕｎｔ 名义帐户 Ｎ （４２０）ｎｏｍｉｎａｌ ｓｈａｒｅ ｃａｐｉｔａｌ 名义股本 Ｎ （４２１）ｎｏｍｉｎａｌ ｈｏｌｄｉｎｇ 代理持有股份 Ｎ （４２２）ｎｏｎ－ａｄｊｕｓｔｉｎｇ ｅｖｅｎｔｓ 非调整事项 Ｎ （４２３）ｎｏｎ－ｆｉｎａｎｃｉａｌ ｐｅｒｆｏｒｍａｎｃｅ ｍｅａｓｕｒｅｍｅｎｔ 非财务业绩计量 Ｎ （４２４）ｎｏｎ－ｉｎｔｅｒｇｒａｔｅｄ ａｃｃｏｕｎｔｓ 非综合报表 Ｎ （４２５）ｎｏｎ－ｌｉｎｅｒ ｐｒｏｇｒａｍｍｉｎｇ 非线性规划 Ｎ （４２６）ｎｏｎ－ｖｏｔｉｎｇ ｓｈａｒｅｓ 无表决权的股份 Ｎ （４２７）ｎｏｔｉｏｎａｌ ｃｏｓｔ 名义成本 Ｎ （４２８）ｎｕｍｂｅｒ ｏｆ ｄａｙｓ ｓｔｏｃｋ 存货周转天数 Ｎ （４２９）ｎｕｍｂｅｒ ｏｆ ｗｅｅｋｓ ｓｔｏｃｋ 存货周转周数 Ｏ （４３０）ｏｂｊｅｃｔｉｖｅ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 客体分类 Ｏ （４３１）ｏｂｓｏｌｅｓｃｅｎｃｅ 陈旧 Ｏ （４３２）ｏｆｆ ｂａｌａｎｃｅ ｓｈｅｅｔ ｆｉｎａｎｃｅ 资产负债表外筹资 Ｏ （４３３）ｏｆｆｅｒ ｆｏｒ ｓａｌｅ 标价出售 Ｏ （４３４）ｏｐｅｒａｔｉｎｇ ｂｕｄｇｅｔ 经营预算 Ｏ （４３５）ｏｐｅｒａｔｉｎｇ ｌｅａｓｅ 经营租赁 Ｏ （４３６）ｏｐｅｒａｔｉｎｇ ｓｔａｔｅｍｅｎｔ 营业报表 Ｏ （４３７）ｏｐｅｒａｔｉｏｎ ｔｉｍｅ 操作时间 Ｏ （４３８）ｏｐｅｒａｔｉｏｎａｌ ｃｏｎｔｒｏｌ 经营控制 Ｏ （４３９）ｏｐｅｒａｔｉｏｎａｌ ｇｅａｒｉｎｇ 经营杠杆 Ｏ （４４０）ｏｐｅｒａｔｉｎｇ ｐｌａｎｓ 经营计划 Ｏ （４４１）ｏｐｐｏｒｔｕｎｉｔｙ ｃｏｓｔ 机会成本 Ｏ （４４２）ｏｒｄｅｒ 定单 Ｏ （４４３）ｏｒｄｉｎａｒｙ ｓｈａｒｅｓ 普通股 Ｏ （４４４）ｏｕｔ－ｏｆ－ｄａｔｅ ｃｈｅｑｕｅ 过期支票 Ｏ （４４５）ｏｖｅｒ ｃａｐｉｔａｌｉｚａｔｉｏｎ 过分资本化 Ｏ （４４６）ｏｖｅｒｈｅａｄ 制造费用 Ｏ （４４７）ｏｖｅｒｈｅａｄ ａｂｓｏｒｐｔｉｏｎ ｒａｔｅ 制造费用分配率 Ｏ （４４８）ｏｖｅｒｈｅａｄ ｃｏｓｔ 制造费用 Ｏ （４４９）ｏｖｅｒｔｒａｄｉｎｇ 超过营业资金的经营 Ｐ （４５０）ｐａｉｄ ｃｈｅｑｕｅ 已付支票 Ｐ （４５１）ｐａｉｄ－ｕｐ ｓｈａｒｅ ｃａｐｉｔａｌ 认定股本 Ｐ （４５２）ｐａｒｅｎｔ ｃｏｍｐａｎｙ 母公司 Ｐ （４５３）ｐａｒｅｔｏ ｄｉｓｔｒｉｂｕｔｉｏｎ 帕累托分布 Ｐ （４５４）ｐａｒｔｉｃｉｐａｔｉｎｇ ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 参与优先股 Ｐ （４５６）ｐａｙａｂｌｅ ｌｅｄｇｅｒ 应付款项帐户 Ｐ （４５７）ｐａｙｂａｃｋ 回收期 Ｐ （４５８）ｐａｙｍｅｎｔｓ ａｎｄ ｒｅｃｅｉｐｔｓ ａｃｃｏｕｎｔ 收入和支出报表 Ｐ （４５９）ｐａｙｍｅｎｔｓ ｗｉｔｈｈｅｌｄ 保留款额 Ｐ （４６０）ｐａｙｒｏｌｌ 工资单 Ｐ （４６１）ｐａｙｒｏｌｌ ａｎａｌｙｓｉｓ 工资分析 Ｐ （４６２）ｐｅｒｃｅｎｔａｇｅ ｐｒｏｆｉｔ ｏｎ ｔｕｒｎｏｖｅｒ 利润对营业额比率 Ｐ （４６３）ｐｅｒｉｏｄ ｃｏｓｔ 期间成本 Ｐ （４６４）ｐｅｒｐｅｔｕａｌ ｉｎｖｅｎｔｏｒｙ 永续盘存 Ｐ （４６５）ｐｅｒｓｏｎａｌ ａｃｃｏｕｎｔ 记名帐户 Ｐ （４６６）ＰＥＰＴ 项目评审法 Ｐ （４６７）ｐｅｔｔｙ ｃａｓｈ ａｃｃｏｕｎｔ 备用金帐户 Ｐ （４６８）ｐｅｔｔｙ ｃａｓｈ ｖｏｕｃｈｅｒ 备用金凭证 Ｐ （４６９）ｐｈｙｓｉｃａｌ ｉｎｖｅｎｔｏｒｙ 实地盘存 Ｐ （４７０）ｐｌａｎｎｉｎｇ 计划 Ｐ （４７１）ｐｌａｎｎｉｎｇ ｈｏｒｉｚｏｎ 计划时限 Ｐ （４７２）ｐｌａｎｎｉｎｇ ｐｅｒｉｏｄ 计划期间 Ｐ （４７３）ｐｏｌｉｃｙ ｃｏｓｔ 政策成本 Ｐ （４７４）ｐｏｓｉｔｉｏｎ ａｕｄｉｔ 状况审计 Ｐ （４７５）ｐｏｓｔ ｂａｌａｎｃｅ ｓｈｅｅｔ ｅｖｅｎｔｓ 资产负债表编后事项 Ｐ （４７６）ｐｒａｃｔｉｃａｌ ｃａｐａｃｉｔｙ 实际生产能力 Ｐ （４７７）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ ｌｏｓｓｅｓ 购置前损失 Ｐ （４７８）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ ｐｒｏｆｉｔｓ 购置前利润 Ｐ （４７９）ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 优先股 Ｐ （４８０）ｐｒｅｆｅｒｅｎｃｅ ｃｒｅｄｉｔｏｒｓ 优先债权人 Ｐ （４８１）ｐｒｅｆｅｒｒｅｄ ｃｒｅｄｉｔｏｒｓ 优先债权人 Ｐ （４８２）ｐｒｅｐａｙｍｅｎｔｓ 预付款项 Ｐ （４８３）ｐｒｅｓｅｎｔ ｖａｌｕｅ 现值 Ｐ （４８４）ｐｒｅｖｅｎｔｉｏｎ ｃｏｓｔ 预防成本 Ｐ （４８５）ｐｒｉｃｅ ｒａｔｉｏ 市盈率 Ｐ （４８６）ｐｒｉｍｅ ｃｏｓｔ 主要成本 Ｐ （４８７）ｐｒｉｍｅ ｅｎｔｒｙ－ｂｏｏｋｓ ｏｆ 原始分录登记薄 Ｐ （４８８）ｐｒｉｎｃｉｐａｌ ｂｕｄｇｅｔ ｆａｃｔｏｒ 主要预算因素 Ｐ （４８９）ｐｒｉｏｒ ｃｈａｒｇｅ ｃａｐｉｔａｌ 优先股 Ｐ （４９０）ｐｒｉｏｒ ｙｅａｒ ａｄｊｕｓｔｍｅｎｔｓ 以前年度调整 Ｐ （４９１）ｐｒｉｏｒｉｔｙ ｂａｓｅ ｂｕｄｇｅｔｉｎｇ 优先顺序体制的预算 Ｐ （４９２）ｐｒｉｖａｔｅ ｃｏｍｐａｎｙ 私人公司 Ｐ （４９３）ｐｒｏ－ｆｏｒｍａ ｉｎｖｏｉｃｅ 预开发票 Ｐ （４９４）ｐｒｏｂｌｅｍ ｃｈｉｌｄ 问号产品 Ｐ （４９５）ｐｒｏｃｅｓｓ ｃｏｓｔｉｎｇ 分步成本计算 Ｐ （４９６）ｐｒｏｃｅｓｓ ｔｉｍｅ 加工时间 Ｐ （４９７）ｐｒｏｄｕｃｔ ｃｏｓｔ 产品成本 Ｐ （４９８）Ｐｒｏｄｕｃｔ ｌｉｆｅ ｃｙｃｌｅ 产品寿命周期 Ｐ （４９９）ｐｒｏｄｕｃｔｉｏｎ ｃｏｓｔ 生产成本 Ｐ （５００）ｐｒｏｄｕｃｔｉｏｎ ｃｏｓｔ ｏｆ ｓａｌｅｓ 售货成本Ｐ （５０１）ｐｒｏｄｕｃｔｉｏｎ ｖｏｌｕｍｅ ｒａｔｉｏ 生产业务量比率 Ｐ （５０２）ｐｒｏｆｉｔ ｃｅｎｔｅｒ 利润中心 Ｐ （５０３）ｐｒｏｆｉｔ ｐｅｒ ｅｍｐｌｏｙｅｅ 每员工利润 Ｐ （５０４）ｐｒｏｆｉｔ ｒｅｔａｉｎｅｄ ｆｏｒ ｔｈｅ ｙｅａｒ 年度利润留存 Ｐ （５０５）ｐｒｏｆｉｔ ｔｏ ｔｕｒｎｏｖｅｒ ｒａｔｉｏ 利润对营业额比率 Ｐ （５０６）ｐｒｏｆｉｔ－ｖｏｌｕｍｅ ｇｒａｐｈ 利量图 Ｐ （５０８）ｐｒｏｇｒａｍｍｉｎｇ 规划 Ｐ （５０９）ｐｒｏｊｅｃｔ ｅｖａｌｕａｔｉｏｎ ａｎｄ ｒｅｖｉｅｗ ｔｅｃｈｎｉｑｕｅ 项目评审法 Ｐ （５１０）ｐｒｏｊｅｃｔｉｏｎ 预计 Ｐ （５１１）ｐｒｏｍｉｓｓｏｒｙ ｎｏｔｅ 本票 Ｐ （５１２）ｐｒｏｓｐｅｃｔｕｓ 募债说明书 Ｐ （５１３）ｐｒｏｖｉｓｉｏｎｓ ｆｏｒ ｌｉａｂｉｌｉｔｉｅｓ ａｎｄ ｃｈａｒｇｅｓ 偿债和费用准备 Ｐ （５１４）ｐｒｕｄｅｎｔ ｃｏｎｃｅｐｔ 稳健性概念 Ｐ （５１５）ｐｕｂｌｉｃ ｃｏｍｐａｎｙ 公开公司 Ｐ （５１６）ｐｕｒｃｈａｓｅ ｏｒｄｅｒ 订购单 Ｐ （５１７）ｐｕｒｃｈａｓｅ ｒｅｑｕｉｓｉｔｉｏｎ 请购单 Ｐ （５１８）ｐｕｒｃｈａｓｅ ｌｅｄｇｅｒ 采购帐户 Ｑ （５１９）ｑｕａｌｉｔｙ ｒｅｌａｔｅｄ ｃｏｓｔｓ 质量有关成本 Ｑ （５２０）ｑｕｅｕｉｎｇ ｔｉｍｅ 排队时间 Ｒ （５２１）ｒａｔｅ 率 Ｒ （５２２）ｒａｔｉｏ 比率 Ｒ （５２３）ｒａｔｉｏｎ ｐｙｒａｍｉｄ 比率金字塔 Ｒ （５２４）ｒａｗ ｍａｔｅｒｉａｌ 原材料 Ｒ （５２５）ｒｅｃｅｉｐｔｓ ａｎｄ ｐａｙｍｅｎｔｓ ａｃｃｏｕｎｔ 收入和支付报表 Ｒ （５２６）ｒｅｃｅｉｖａｂｌｅ ｌｅｄｇｅｒ 应收款项帐户 Ｒ （５２７）ｒｅｄｅｅｍａｂｌｅ ｓｈａｒｅｓ 可赎回股份 Ｒ （５２８）ｒｅｄｅｍｐｔｉｏｎ 赎回 Ｒ （５２９）ｒｅｇｉｓｔｅｒｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 注册资本 Ｒ （５３０）ｒｅｊｅｃｔｓ 废品 Ｒ （５３１）ｒｅｌｅｖａｎｃｙ ｃｏｎｃｅｐｔ 相关性概念 Ｒ （５３２）ｒｅｌｅｖａｎｔ ｃｏｓｔｓ 相关成本 Ｒ （５３３）ｒｅｌｅｖａｎｔ ｒａｎｇｅ 相关范围 Ｒ （５３４）ｒｅｌｉａｂｉｌｉｔｙ ｃｏｎｃｅｐｔ 可靠性概念 Ｒ （５３５）ｒｅｐｌａｃｅｍｅｎｔ ｐｒｉｃｅ 重置价格 Ｒ （５３６）ｒｅｐｏｒｔ 报表 Ｒ （５３７）ｒｅｐｏｒｔｉｎｇ 报告 Ｒ （５３８）ｒｅｓｅａｒｃｈ ｃｏｓｔ， ａｐｐｌｉｅｄ 应用性研究成本 Ｒ （５３９）ｒｅｓｅａｒｃｈ ｃｏｓｔ， ｐｕｒｅ ｏｒ ｂａｓｉｃ 理论或基础研究成本 Ｒ （５４０）ｒｅｓｅｒｖｅｓ 留存收益 Ｒ （５４１）ｒｅｓｉｄｕａｌ ｉｎｃｏｍｅ 剩余收益 Ｒ （５４２）ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ ｃｅｎｔｅｒ 责任中心 Ｒ （５４３）ｒｅｔｅｎｔｉｏｎ ｍｏｎｅｙ 保留款额 Ｒ （５４４）ｒｅｔｕｒｎ ｏｎ ｃａｐｉｔａｌ ｅｍｐｌｏｙｅｄ 运用资本报酬率 Ｒ （５４５）ｒｅｔｕｒｎｓ 退回 Ｒ （５４６）ｒｅｖｅｎｕｅ 收入 Ｒ （５４７）ｒｅｖｅｎｕｅ ｃｅｎｔｅｒ 收入中心 Ｒ （５４８）ｒｅｖｅｎｕｅ ｅｘｐｅｎｄｉｔｕｒｅ 收益支出 Ｒ （５４９）ｒｅｖｅｎｕｅ ｉｎｖｅｓｔｍｅｎｔ 收入性投资 Ｒ （５５０）ｒｉｇｈｔ ｉｓｓｕｅ 认股权发行 Ｒ （５５１）ｒｏｌｌｉｎｇ ｂｕｄｇｅｔ 滚动预算 Ｒ （５５２）ｒｏｌｌｉｎｇ ｆｏｒｅｃａｓｔ 滚动预测 Ｓ （５５３）ｓａｌｅｓ ｌｅｄｇｅｒ 销售分类帐 Ｓ （５５４）ｓａｌｅｓ ｏｒｄｅｒ 销售定单 Ｓ （５５５）ｓａｌｅｓ ｐｅｒ ｅｍｐｌｏｙｅｅ 每员工销售额 Ｓ （５５６）ｓｃｒａｐ 废料 Ｓ （５５７）ｓｃｒｉｐ ｉｓｓｕｅ 红股发行 Ｓ （５５８）ｓｅｃｕｒｅｄ ｃｒｅｄｉｔｏｒｓ 有担保的债权人 Ｓ （５５９）ｓｅｇｍｅｎｔａｌ ｒｅｐｏｒｔｉｎｇ 分部报告 Ｓ （５６０）ｓｅｌｌｉｎｇ ｃｏｓｔ 销售成本 Ｓ （５６１）ｓｅｍｉ－ｆｉｘｅｄ ｃｏｓｔ 半固定成本 Ｓ （５６２）ｓｅｍｉ－ｖａｒｉａｂｌｅ ｃｏｓｔ 半变动成本 Ｓ （５６３）ｓｅｎｓｉｔｉｖｉｔｙ ａｎａｌｙｓｉｓ 敏感性分析 Ｓ （５６４）ｓｅｒｖｉｃｅ ｃｏｓｔ ｃｅｎｔｅｒ 服务成本中心 Ｓ （５６５）ｓｅｒｖｉｃｅ ｃｏｓｔｉｎｇ 服务成本计算 Ｓ （５６６）ｓｅｔ－ｕｐ ｔｉｍｅ 安装时间 Ｓ （５６７）ｓｈａｄｏｗ ｐｒｉｃｅｓ 影子价格 Ｓ （５６８）ｓｈａｒｅ 股票 Ｓ （５６９）ｓｈａｒｅ ｃａｐｉｔａｌ 股份资本 Ｓ （５７０）ｓｈａｒｅ ｏｐｔｉｏｎ ｓｃｈｅｍｅ 购股权证方案 Ｓ （５７１）ｓｈａｒｅ ｐｒｅｍｉｕｍ 股票溢价 Ｓ （５７２）ｓｉｇｈｔ ｄｒａｆｔ 即期汇票 Ｓ （５７３）ｓｉｎｇｌｅ－ｅｎｔｒｙ ｂｏｏｋ－ｋｅｅｐｉｎｇ 单式薄记 Ｓ （５７４）ｓｉｎｋｉｎｇ ｆｕｎｄ 偿债基金 Ｓ （５７５）ｓｌａｃｋ ｔｉｍｅ 松驰时间 Ｓ （５７６）ｓｏｃｉａｌ ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ ｃｏｓｔ 社会责任成本 Ｓ （５７７）ｓｏｌｅ ｔｒａｄｅｒ 独资经营者 Ｓ （５７８）ｓｏｕｒｃｅ ａｎｄ ａｐｐｌｉｃａｔｉｏｎ ｏｆ ｆｕｎｄｓ ｓｔａｔｅｍｅｎｔ 资金来源和运用表 Ｓ （５７９）ｓｐｅｃｉａｌ ｏｒｄｅｒ ｃｏｓｔｉｎｇ 特殊定单成本计算 Ｓ （５８０）ｓｔａｆｆ ｃｏｓｔｓ 职工成本 Ｓ （５８１）ｓｔａｎｄａｒｄ 标准 Ｓ （５８２）ｓｔａｎｄａｒｄ ａｃｃｏｕｎｔｉｎｇ ｐｒａｃｔｉｃｅ 标准会计实务 Ｓ （５８３）ｓｔａｎｄａｒｄ ｃｏｓｔ 标准成本 Ｓ （５８４）ｓｔａｎｄａｒｄ ｃｏｓｔｉｎｇ 标准成本计算 Ｓ （５８５）ｓｔａｎｄａｒｄ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ 标准直接人工 Ｓ （５８６）ｓｔａｎｄａｒｄ ｈｏｕｒ 标准小时 Ｓ （５８７）ｓｔａｎｄａｒｄ ｍｉｎｕｔｅ 标准分钟 Ｓ （５８８）ｓｔａｎｄａｒｄ ｐｅｒｆｏｒｍａｃｅ－ｌａｂｏｕｒ 标准人工业绩 Ｓ （５８９）ｓｔａｎｄａｒｄ ｔｉｍｅ 标准时间 Ｓ （５９０）ｓｔａｎｄａｒｄ ｏｒｄｅｒ 经常性定单 Ｓ （５９１）ｓｔａｔｅｍｅｎｔ ｏｆ ａｃｃｏｕｎｔ 营业帐单 Ｓ （５９２）ｓｔａｔｅｍｅｎｔ ｏｆ ａｆｆａｉｒｓ 财务状况表 Ｓ （５９３）ｓｔａｔｕｔｏｒｙ ｂｏｄｙ 法定实体 Ｓ （５９４）ｓｔｏｃｋ 存货 Ｓ （５９５）ｓｔｏｃｋ ｃｏｎｔｒｏｌ 存货控制 Ｓ （５９６）ｓｔｏｃｋ ｔｕｒｎｏｖｅｒ 存货周转率 Ｓ （５９７）ｓｔｏｃｋｔａｋｉｎｇ 盘点存货 Ｓ （５９８）ｓｔｏｒｅｓ ｒｅｑｕｉｓｉｔｉｏｎ 领料申请单 Ｓ （５９９）ｓｔｒａｔｅｇｉｃ ｂｕｓｉｎｅｓｓ ｕｎｉｔ 战略性经营单位 Ｓ （６００）ｓｔｒａｔｅｇｉｃ ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 战略管理会计 Ｓ （６０１）ｓｔｒａｔｅｇｉｃ ｐｌａｎｎｉｎｇ 战略计划 Ｓ （６０２）ｓｔｒａｔｅｇｙ 战略 Ｓ （６０３）ｓｕｂｊｅｃｔｉｖｅ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 主体分类 Ｓ （６０４）ｓｕｂｓｃｒｉｂｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 已认购的股本 Ｓ （６０５）ｓｕｂｓｉｄｉａｒｙ ｕｎｄｅｒｔａｋｉｎｇ 子公司 Ｓ （６０６）ｓｕｎｋ ｃｏｓｔ 沉没成本 Ｓ （６０７）ｓｕｐｐｌｙ ｅｓｔｉｍａｔｅ 预算估计 Ｓ （６０８）ｓｕｐｐｌｙ ｅｘｐｅｎｄｉｔｕｒｅ 预算支出 Ｓ （６０９）ｓｕｓｐｅｎｓｅ ａｃｃｏｕｎｔ 暂记帐户 Ｓ （６１０）ＳＷＯＴ ａｎａｌｙｓｉｓ 长处和短处，机会和威胁分析 Ｓ （６１１）ｓｙｓｔｅｍ 制度，体系 Ｔ （６１２）ｔａｃｔｉｃａｌ ｐｌａｎｎｉｎｇ 策略计划 Ｔ （６１３）ｔａｃｔｉｃｓ 策略 Ｔ （６１４）ｔａｋｅ－ｏｖｅｒ 接收 Ｔ （６１５）ｔａｎｇｉｂｌｅ ａｓｓｅｔ 有形资产 Ｔ （６１６）ｔａｎｇｉｂｌｅ ｆｉｘｅｄ ａｓｓｅｔ ｓｔａｔｅｍｅｎｔ 有形固定资产表 Ｔ （６１７）ｔａｒｇｅｔ ｃｏｓｔ 目标成本 Ｔ （６１８）ｔｅｒｏｔｅｃｈｎｏｌｏｇｙ 设备综合工程学 Ｔ （６１９）ｔｈｒｏｕｇｈｐｕｔ ａｃｃｏｕｎｔｉｎｇ 生产量会计 Ｔ （６２０）ｔｉｍｅ 时间 Ｔ （６２１）ｔｉｍｅ ｓｈｅｅｔ 时间记录表 Ｔ （６２２）ｔｏｔａｌ ａｓｓｅｔｓ 总资产 Ｔ （６２３）ｔｏｔａｌ ｑｕａｌｉｔｙ ｍａｎａｇｅｍｅｎｔ 全面质量管理 Ｔ （６２４）ｔｏｔａｌ ｓｔｏｃｋｓ 存货总计 Ｔ （６２５）ｔｒａｄｅ ｃｒｅｄｉｔｏｒｓ 购货客户（应付帐款） Ｔ （６２６）ｔｒａｄｅ ｄｅｂｔｏｒｓ 销货客户（应收帐款） Ｔ （６２７）ｔｒａｄｉｎｇ ｐｒｏｆｉｔ ａｎｄ ｌｏｓｓ ａｃｃｏｕｎｔ 营业损益表 Ｔ （６２８）ｔｒａｎｓｆｅｒ ｐｒｉｃｅ 转让价格 Ｔ （６２９）ｔｒａｎｓｉｔ ｔｉｍｅ 中转时间 Ｔ （６３０）ｔｒｅａｓｕｒｅｒｓｈｉｐ 财务长制度 Ｔ （６３１）ｔｒａｉｌ ｂａｌａｎｃｅ 试算平衡表 Ｔ （６３２）ｔｕｒｎｏｖｅｒ 营业额 Ｕ （６３３）ｕｎｃａｌｌｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 未催缴股本 Ｕ （６３４）ｕｎｄｅｒ ｃａｐｉｔａｌｉｚａｔｉｏｎ 不足资本化 Ｕ （６３５）ｕｎｄｅｒ ｏｒ ｏｖｅｒ－ａｂｓｏｒｂｅｄ ｏｖｅｒｈｅａｄ 少吸收或多吸收的制造费用 Ｕ （６３６）ｕｎｉｆｏｒｍ ａｃｃｏｕｎｔｉｎｇ 统一会计 Ｕ （６３７）ｕｎｉｆｏｒｍ ｃｏｓｔｉｎｇ 统一成本计算 Ｕ （６３８）ｕｎｉｓｓｕｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 未发行股本 Ｖ （６３９）ｖａｌｕｅ 价值 Ｖ （６４０）ｖａｌｕｅ ａｄｄｅｄ 增值 Ｖ （６４１）ｖａｌｕｅ ａｎａｌｙｓｉｓ 价值分析 Ｖ （６４２）ｖａｌｕｅ ｆｏｒ ｍｏｎｅｙ ａｕｄｉｔ 经济效益审计 Ｖ （６４３）ｖａｒｉａｂｌｅ ｃｏｓｔ 变动成本 Ｖ （６４４）ｖａｒｉａｂｌｅ ｃｏｓｔ ｏｆ ｓａｌｅｓ 销售的变动成本 Ｖ （６４５）ｖａｒｉａｎｃｅ 差异 Ｖ （６４６）ｖａｒｉａｎｃｅ ａｃｃｏｕｎｔｉｎｇ 差异会计 Ｖ （６４７）ｖａｒｉａｎｃｅ ａｄｍｉｎｉｓｔｒａｔｉｖｅ ｃｏｓｔ 行政管理费用差异 Ｖ （６４８）ｖａｒｉａｎｃｅ ａｎａｌｙｓｉｓ 差异分析 Ｖ （６４９）ｖａｒｉａｎｃｅ ｂｕｄｇｅｔ 预算差异 Ｖ （６５０）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｅｆｆｉｃｉｅｎｃｙ 直接人工效率差异 Ｖ （６５１）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｒａｔｅ 直接人工费率差异 Ｖ （６５２）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｔｏｔａｌ 直接人工总差异 Ｖ （６５３）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｍｉｘ 直接材料结构差异 Ｖ （６５４）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｐｒｉｃｅ 直接材料价格差异 Ｖ （６５５）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｔｏｔａｌ 直接材料总差异 Ｖ （６５６）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｕｓａｇｅ 直接材料用量差异 Ｖ （６５７）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｙｉｅｌｄ 直接材料产出率差异 Ｖ （６５８）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｘｐｅｎｄｉｔｕｒｅ 固定生产性制造费用耗费差异 Ｖ （６５９）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｔｏｔａｌ 固定生产性制造费用总差异 Ｖ （６６０）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｖｏｌｕｍｅ 固定生产性制造费用业务量差异 Ｖ （６６１）ｖａｒｉａｎｃｅ ｍａｒｋｅｔ ｓｈａｒｅ 市场份额差异 Ｖ （６６２）ｖａｒｉａｎｃｅ ｍａｒｋｅｔ ｓｉｚｅ 市场规模差异 Ｖ （６６３）ｖａｒｉａｎｃｅ ｍａｒｋｅｔｉｎｇ ｃｏｓｔ 营销成本差异 Ｖ （６６４）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎａｌ 经营差异 Ｖ （６６５）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎａｌ ｐｒｉｃｅ 经营价格差异 Ｖ （６６６）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎ ｕｓａｇｅ 经营用量差异 Ｖ （６６７）ｖａｒｉａｎｃｅ ｐｌａｎｎｉｎｇ 计划差异 Ｖ （６６８）ｖａｒｉａｎｃｅ ｐｌａｎｎｉｎｇ ｐｒｉｃｅ 计划价格差异 Ｖ （６６９）ｖａｒｉａｎｃｅ ｑｕａｌｉｔｙ ｃｏｓｔ 质量成本差异 Ｖ （６７０）ｖａｒｉａｎｃｅ ｒｅｖｉｓｉｏｎ 标准修订差异 Ｖ （６７４）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｍｉｘ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售贡献毛益差异 Ｖ （６７５）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｍｉｘ ｐｒｏｆｉｔ 销售结构利润差异 Ｖ （６７６）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｑｕａｎｔｉｔｙ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售数量贡献毛益差异 Ｖ （６７７）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｑｕａｎｉｔｙ ｐｒｏｆｉｔ 销售数量利润差异 Ｖ （６７８）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｔｕｒｎｏｖｅｒ 销售收入差异 Ｖ （６７９）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｖｏｌｕｍｅ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售业务量贡献毛益差异 Ｖ （６８０）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｖｏｌｕｍｅ ｐｒｏｆｉｔ 销售业务量利润差异 Ｖ （６８１）ｖａｒｉａｎｃｅ ｓｅｌｌｉｎｇ ｐｒｉｃｅ 销售价格差异 Ｖ （６８２）ｖａｒｉａｎｃｅ ｔｏｔａｌ ｐｒｏｆｉｔ 总利润差异 Ｖ （６８３）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｆｆｉｃｉｅｎｃｙ 变动生产性制造费用效率差异 Ｖ （６８４）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｘｐｅｎｄｉｔｕｒｅ 变动生产性制造费用耗费差异 Ｖ （６８５）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｔｏｔａｌ 变动生产性制造费用总差异 Ｖ （６８６）ｖｉｒｅｍｅｎｔ 预算流用 Ｖ （６８７）ｖｏｔｅ 表决 Ｖ （６８８）ｖｏｕｃｈｅｒ 凭证 Ｗ （６８９）ｗａｉｔｉｎｇ ｔｉｍｅ 等候时间 Ｗ （６９０）ｗａｓｔｅ 废品（料） Ｗ （６９１）ｗａｓｔｉｎｇ ａｓｓｅｔ 递耗资产 Ｗ （６９２）ｗｅｉｇｈｔｅｄ ａｖｅｒａｇｅ ｃｏｓｔ ｏｆ ｃａｐｉｔａｌ 资本的加权平均成本 Ｗ （６９３）ｗｅｉｇｈｔｅｄ ａｖｅｒａｇｅ ｐｒｉｃｅ 加权平均价格 Ｗ （６９４）ｗｉｔｈ ｒｅｓｏｕｒｃｅ 有追索权 Ｗ （６９５）ｗｉｔｈｏｕｔ ｒｅｃｏｕｒｓｅ 无追索权 Ｗ （６９６）ｗｏｒｋｉｎｇ ｃａｐｉｔａｌ 营运资本 Ｗ （６９７）ｗｒｉｔｅ－ｄｏｗｎ 减值 Ｚ （６９８）ｚｅｒｏ ｂａｓｅ ｂｕｄｇｅｔｉｎｇ 零基预算 Ｚ （６９９）ｚｅｒｏ ｃｏｕｐｏｎ ｂｏｎｄ 无息债券 Ｚ （７００）Ｚ ｓｃｏｒｅ 破产预测计分法１（１），提供海量管理资料免费下载！更多免费下载，尽在１（１）。
会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivale nts外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guara ntee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term inv estme nts falli ng price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank accepta nee商业承兑汇票Trade acceptanee应收股禾U Divide nd receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advanee money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value con sumpti on goods材料成本差异Materials cost varia nee自制半成品Semi-F ini shed goods库存商品Finished goods商品进销差价Differe nces betwee n purchas ing and selli ng price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commissi on basis受托代销商品Commissio ned and sell the goods on a commissi on basis 存货跌价准备Inventory falli ng price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Lon g-term inv estme nt on stocks股票投资Investment on stocks其他股权投资Other in vestme nt o n stocks长期债权投资Lon g-term inv estme nt on bonds债券投资Investment on bonds其他债权投资Other inv estme nt on bonds长期投资减值准备Lon g-term in vestme nts depreciati on reserves 股权投资减值准备Stock rights in vestme nt depreciatio n reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Mach inery equipme nt运输设备Transportation facilities工具器具In strume nts and impleme nt累计折旧Accumulated depreciati on固定资产减值准备Fixed assets depreciati on reserves房屋、建筑物减值准备Buildi ng/structure depreciati on reserves 机器设备减值准备Machi nery equipme nt depreciati on reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipme nt预付大型设备款Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts and impleme nt for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecti ng equipme nt-i n-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Con structio n-i n-process depreciati onreserves固定资产清理Liquidati on of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Pate nts商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure、、■、一、—商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Pate nt rights depreciati onreserves商标权减值准备trademark rights depreciati onreserves未确认融资费用Un ack no wledged finan cialcharges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal in ta ngible assets loss or in come待处理固定资产损溢Wait deal fixed assets loss or in comeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类acco unt curre nt 往来帐acco unt form of bala nee sheet 帐户式资产负债表acco unt form of profit and loss stateme nt 帐户式损益表acco unt payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period （会计期间）are related to specifictime periods ‘typically one year（通常是一年）资产负债表：balanee sheet可以不大写b禾润表：i n come stateme nts （or stateme nts of in come）禾润分配表：retai ned earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank accepta nee商业承兑汇票Trade acceptanee应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股禾Divide nds payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Un paid VAT cha ngeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Cha ngeover with nold in gs on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT cha ngeover未交增值税Un paid VAT应交营业税Busin ess tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税In come tax payable应交土地增值税In creme nt tax on land value payable应交城市维护建设税Tax for mai ntai ning and buildi ng cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage lice nse platetax(VVULPT) payable应交个人所得税Pers onal in come tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advanee其他负债Other liabilities待转资产价值Pending cha ngerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内至U期的长期借款Lon g-term loa ns due within one year一年后到期的长期借款Lon g-term loa ns due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内至U期的长期应付Lon g-term acco unt payable due within one year一年后到期的长期应付Lon g-term acco unt payable over one year 专项应付款Special payable一年内至U期的专项应付Lon g-term special payable due within one year 一年后至U期的专项应付Lon g-term special payable over one year 递延税款Deferral taxes 所有者权益类OWNERS” EQUITY资本Capita实收资本(或股本)Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资In vestme nt Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受扌捐赠非现金资产准备Receive non-cash don ate reserve 股权投资准备Stock right in vestme nt reserves 拨款转入Allocate sums changeover in夕卜币资本折算差额Foreig n curre ncy capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金En terprise expe nsion fund禾润归还投资Profits capitalizad on return of in vestme nt 利润Profits本年禾润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for bus in ess expa nsion提取职工奖励及福利基金Withdrawal staff and workers'' bo nus and welfare fund禾润归还投资Profits capitalizad on return of in vestme nt应付优先股股利Preferred Stock divide nds payable提取任意盈余公积Withdrawal other com mon accumulati on fund应付普通股股利Com mon Stock divide nds payable转作资本(或股本)的普通股股利Com mon Stock divide nds cha nge to assets(or stock)未分配利润Un distributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manu facture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowanee补贴Bonus夕卜保劳务费Outsourci ng fee福禾费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and prin ti ng 运费Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of con sumption劳动保护费Labor protecti on fees季节性停工损失Loss on seas on ality cessati on 劳务成本Service costs四、损益类Profit and loss收入In come业务收入OPERATING INCOME主营业务收入Prime operati ng reve nue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu 材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimburseme nt of in come tax其他收入Other revenue投资收益Inv estme nt in come短期投资收益Curre nt in vestme nt in come长期投资收益Lon g-term inv estme nt in come计提的委托贷款减值准备Withdrawal of en trust loa ns reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize reve nue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益No n-cash deal in come现金溢余Cash overage处置固定资产净收益Net in come on disposal of fixed assets出售无形资产收益In come on sales of in ta ngible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amerceme nt in come支出Outlay业务支出Revenue charges主营业务成本Operati ng costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附力卩Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for mai ntai ning and buildi ng cities资源税Resources tax土地增值税In creme nt tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Con sig nment commissi on charge运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of con sumpti on办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowi ng cost营业外支出Non bus in ess expe nditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of in ta ngible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arran geme nt 罚款支出Amercement outlay 所得税In come tax以前年度损益调整Prior year in come adjustme nt会计账目用语对账单，结单stateme nt of acco unt往来账户，活期存款账户，流通账acco unt curre nt经常账户curre nt acco unt销货账acco unt sales两人共有之银行账户joint acco unt应收［未清］账款；未付账单，未结算账目outsta nding acco unt贷方账项credit acco unt借方账项debtor acco unt应付账acco unt payable应收账acco unt receivable新交易||新账new acco unt未决账||老账old acco unt现金账cash acco unt流水账running acco unt暂记账||未定账suspe nse acco unt逾期账款，过期未付账款||延滞账overdue acco un t||pastdue acco unt杂项账户sundry acco unt详细账单||明细表detail acco unt坏账bad acco unt会计项目title of acco unt会计薄||账薄acco un t-book营业报告书||损益计算表acco unt of bus in ess||bus in ess report 借贷细账||交验账acco unt ren dered明细账acco unt stated与…银行开立一户头to ope n an acco unt with与……继续交易，与……有账务往来to keep acco unt with继续记账to keep acco unt与... 有交易to have an acco unt with作成会计账||有往来账项to make out an acco unt with清算II清理债务to make up an acco unt与……停止交易to close on e's acco unt with结账to close an acco unt请求付账to ask an acco un t||to dema nd an acco unt结清差额to bala nee the acco unt with清算to settle an acco un t||to liquidate an acco un t||to square an acco unt 审查账目||监查账目to audit an acco unt检查账目to exam ine an acco unt转入A的账户to charge the amount to A's acco unt先付……to pay on acco unt代理某人||为某人on on e's acco un t|| on acco unt of one为自己计算||独立账目on on e's own acco unt由某人收益并负风险on on e's acco unt and risk||for on e's acco unt and risk由某人负担for on e's acco un t||for acco unt of one按某人指示||列入某人账户by order and for acco unt of one列入5月份账目for May acco unt报账ren der an acco unt会计：支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order至U期支票an tedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general cross ing特别横线special cross ing空白支票bla nk cheque失效支票，过期支票stale cheque普通支票ope n cheque打10% 折扣的10000 元支票，（即9000 元） a cheque for $10，000，less 10% discou nt力卩10% 费用的10000 元支票，（即11000 元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上戈U线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to en dorse a cheque请付票款/ 清付票款to pay a cheque/to honour a cheque支票退票to disho nour a cheque拒付支票to refuse a cheque拒付支票to stop payme nt of a cheque提示要求付款to prese nt for payme nt见票即付持票人payable to bearer支付指定人payable to order已过期/ 无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficie nt fun ds/l/F/i nsufficie nt funds 文子与数子不一致words and figures differ支票交换时间已过acco unt closed更改处应加盖印章alteratio ns require in itials交换时间已过effects not cleared停止付款payme nt stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Acco un ti ng system 会计系统America n Acco un ti ng Associati on 美国会计协会American In stitute of CPAs 美国注册会计师协会Audit审计Bala nee sheet资产负债表Bookkeepk ing 簿记Cash flow prospects 现金流量预测Certificate in In ternal Audit ing 内部审计证书Certificate in Man ageme nt Acco unting 管理会计证书Certificate Public Accou ntant 注册会计师Cost acco unting 成本会计External users 外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nting Sta ndards Board 财务会计准则委员会Finan cial forecast 财务预测Gen erally accepted acco un ti ng prin ciples 公认会计原贝U Gen eral-purpose in formatio n 通用目的信息Gover nment Acco unting Office 政府会计办公室In come stateme nt 损益表In stitute of In ternal Auditors 内部审计师协会In stitute of Man ageme nt Acco untants 管理会计师协会Integrity整合性Internal audit ing 内部审计In ternal control structure 内部控制结构Internal Reve nue Service 国内收入署In ternal users 内部使用者Man ageme nt acco un ti ng 管理会计Retur n of inv estme nt 投资回报Retur n on inv estme nt 投资报酬Securities and Excha nge Commissi on 证券交易委员会Stateme nt of cash flow 现金流量表Stateme nt of finan cial positi on 财务状况表Tax acco unting 税务会计Acco un ti ng equati on 会计等式Articulation勾稽关系Assets资产Busin ess en tity 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Finan cial stateme nt 财务报表Finan cial activities 筹资活动Goin g-c oncern assumptio n 持续经营假设In flation通货膨涨Inv esti ng activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operat ing activities 经营活动Own er's equity 所有者权益Partnership合伙企业Positive cash flow 正现金流量Reta ined earning 留存禾U润Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumpti on 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dress ing 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意客户服务 Customer Service ，例如客服员叫CSR ,R for人事咅E Human Resource行政部Admi n.财务部 Finance & Accounting产品供应 Product Supply ，例如产品调度员叫 P SPIa nner2，人员的称谓 助理Assistant秘书 secretary 前台接待小姐Receptionist文员clerk ，如会计文员为 Accounting Clerk主任 supervisor 经理 Man ager总经理 GM ，General Manager入场费admission运费 freight小费tip学费 tuition价格，代价charge制造费用 Manufacturing overhead材料费Materials管理人员工资 Executive Salaries奖金Wages退职金 Retirement allowanee补贴Bonus夕卜保劳务费 Outsourcing fee发展咅ECBD )福禾费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and prin ti ng运费Transpotation保险费In sura nee premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protect ion fees 总监Director总会计师Finance Controller高级Senior如高级经理为Senior Manager 营业费用Operating expenses代销手续费Con sig nment commissi on charge 运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge禾息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowi ng cost。
(完整版)会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost。
会计术语中英文对照
成本会计直接人工成本差异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会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户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 changes in financial poition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 i nstitutes’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 appropriationdsa管理会计政治风险political risk再开票中心reinvoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign lnuertments 跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际管理会计international management国际存货管理international inventory management股利转移dividend kemittances公司内部贷款intercompany loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value。
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会计学(Accounting)账目单词中英对照表来源：OSU商科帮的日志一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on V AT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid V AT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on V AT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on V AT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid V AT changeover'21710110 未交增值税Unpaid V AT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金 Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - 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 - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax源地址：/GetEntry.do?id=484440287&owner=334257673。