常用财务会计专业术语表A-I
财务专业词汇
财务专业词汇一、财务基础词汇1. 资产（Assets）：指企业拥有并可以用于创造经济利益的资源或权益。
2. 负债（Liabilities）：指企业所欠他人的经济利益或对外债权的权益。
3. 所有者权益（Owner's Equity）：指企业内部所有者对于企业净资产的权益。
4. 成本（Cost）：指企业在生产或获取商品、提供劳务过程中所发生的原始支出。
5. 收入（Revenue）：指企业在正常经营活动中所获得的经济利益。
6. 支出（Expenses）：指企业在正常经营活动中为获取收入所发生的经济利益的减少。
7. 利润（Profit）：指企业在一定时期内通过正常经营活动所获得的净收入。
8. 财务报表（Financial Statements）：指企业为反映财务状况、经营成果和现金流量等信息而编制的报表。
二、资产类词汇1. 流动资产（Current Assets）：指企业在一年内或经营周期内能够变现或消耗的资产。
2. 非流动资产（Non-current Assets）：指企业一年内或经营周期内无法变现或消耗的资产。
3. 现金（Cash）：指企业手中持有的货币资金以及转换成货币资金的非货币性资产。
4. 存货（Inventory）：指企业为销售过程准备的为争取销售而购买或生产的商品。
5. 应收账款（Accounts Receivable）：指企业向其他方当期销售商品或提供劳务而尚未收回的款项。
三、负债类词汇1. 流动负债（Current Liabilities）：指企业在一年内或经营周期内到期偿还的债务。
2. 非流动负债（Non-current Liabilities）：指企业一年内或经营周期内不会到期偿还的债务。
3. 负债总额（Total Liabilities）：指企业所有负债的总计金额。
4. 应付账款（Accounts Payable）：指企业从其他方当期购买商品或接受劳务而尚未支付的款项。
5. 长期借款（Long-term Loans）：指企业从金融机构或其他方借款的长期负债。
财务会计英语专业词汇大全
财务会计英语专业词汇大全财务会计英语专业词汇大全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backed-up servicer 替补服务者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字节一、资产类 Assets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 equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 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 commissionbasis1281 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 stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 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 loans143101 本金 Principal143102 利息 Interest143103 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 material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement forfabricate1603 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 expenses 1911 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 lossor income191102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 payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 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 citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 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 payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 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 Capita3101 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 reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 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 distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 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常用会计英语词汇【字体：大中小】【打印】基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integratedaccounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)marketrisk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票。
财务专业术语
财务专业术语资产：是指企业过去的交易或事项形成的、由企业拥有或控制的、预期会给企业带来经济利益的资源。
无形资产：是指企业拥有或者控制的没有实物形态的可辩认非货币性资产。
负债：指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。
短期借款：指企业向银行或其他金融机构等借入的期限在1年以下（含1年）的各种借款，通常是为了满足正常生产经营的需要。
长期借款：指企业向银行或其他金融机构借入的期限在1年以上（不含1年）的借款。
应收及预付款项：是指企业在日常生产经营过程中发生的各项债权，包括应收款项和预付款项。
应付及预收款项：应付帐款是指企业因购买材料、商品或接受劳务供应等而应付给供应单位的款项。
预收帐款是指核算企业按照合同规定或交易双方之约定，而向购买单位或接受劳务的单位在未发出商品或提供劳务时预收的款项。
存货：是指代理开发成本减去开发成本结算数额。
代理开发成本是指政府（管委会）委托开始至委托代理开发合同完成所发生的、与土地开发有关的直接费用和间接费用。
开发成本结算是指土地已达到预计可交付政府状并且可以确认出让面积和已验收交付基础设施及其他公建项目使用的土地面积，按预计不同用途土地单位开发成本计算，并向委托方（管委会）办理结算的金额。
长期股权投资：包括企业持有的对其子公司、合营企业及联营企业的权益性投资以及企业持有的对被投资单位不具有控制、共同控制或重大影响，且在活跃市场中没有报价、公允价值不可靠计量的权益性投资。
应交税费：企业根据税法规定应交纳的各种税费包括：增值税、消费税、营业税、城市维护建设税、资源税、所得税、土地增值税、房产税、车船税、土地使用税、教育费附加、矿产资源补偿费、印花税、耕地占用税等。
应交增值税：增值税是以商品（含应税劳务）在流转过程中产生的增值额作为计税依据而征收的一种流转税。
应收消费税：消费税是指在我国境内生产、委托加工和进口应税消费品的单位和个人，按其流转额交纳的一种税。
财务会计专有名词
会计科目inventories1291-分期收款发出商1001-现金-Cash on hand 品-Goods on instalmentsales-Cash in bank1002-银行存款1301-待摊费用-Prepaid expense1009-其他货币资金-Other monetary fund1401-长期股权投资-Deposit in other cities -Long-term equity investments 100901-外埠存款140101-银行本票-Cashier's cheque 股票投资-Long-term stock investments 100902-140102-其他股权投资-Other long-term equity 100903-银行汇票-Bank draftinvestments信用卡-Credit card100904-1402-信用保证金100905--Deposit to creditor 长期债权投资-Long-term debt investments 140201--Cash in investing account 100906-存出投资款债券投资-Long-term bond investments 140202-其他债权投1101-短期投资-Short-term investments 资-Other long-term debt investments股票-Short-term stock investments 110101-1421-110102-债券-Short-term bond investments 长期投资减值准备-Provison for impairmentof long-term investments -Short-term fund investments 基金110203-1431-110110-其他委托贷款-Entrusted loan -Other short-term investments143101-on for 资投跌价准备-Provision loss 本金-Principal of entrusted loan 1102-短期143102-decline in value of short-term investments 利息-Interest of entrusted loan143103-1111-应收票据-Notes receivable 减值准备-Provision for impairment ofentrusted loan 应收股利1121--Dividends receivable1501--Accounts receivable 1131-应收帐款固定资产-Fixed assets-cost1502-累计折旧1133-其他应收款-Other receivable -Accumulated depreciation1505-固定资产减值准备-Provision for impairment 坏账准备1141--Provision for bad debtsof fixed assets-Advance to suppliers 1151-预付账款1601-工程物资应收补贴款1161--Subsidy receivable-Construction material160101-物资采购专用材料-Materials purchased -Specific purpose materials 1201-160102-1211-专用设备-Specific purpose equipments 原材料-Raw materials160103-包装物1221-预付大型设备款-Prepayments -Containersfor majorequipments1231-低值易耗品-Low cost and short lived articles160104-为生产准备的工具- Cost variances of material 1232-材料成本差异及器具-Tools and instruments prepared for production 自制半成品1241--Semi-finished products1603--Merchandise inventory 1243-库存商品在建工程-Construction in process1605-在建工程减值准备-Provision and selling between 商品进销差价1244--Margin for impairment of construction in processpurchasing price on merchandise1701-固定资产清理for consignment -Material 委托加工物资1251-on -Disposal of fixed assets 1801-无形资产-Intangible assetsfurther processing1815-未确-Goods on consignment- out 委托代销商品1261-认融资费用-Unrecognized finacing charges受托代销商品1271--Goods on consignment-in-Long-term deferred expenses长期待摊费用1901-ofimpairment for -Provison 存货跌价准备1281-1911-待处理财产损溢-Profit & loss of assets 217109-应交房产税-Real estate tax payable217110-应交土地使用税pending disposal-Land use tax payable217111-应交车船使用税-Vehicle 损资产溢-Profit & loss of and vessel usage 191101-待处理流动tax payablecurrent-assets pending disposal217112-应交个溢固定资产损-Profit & loss of 人所得税-Personal income tax 待191102-处理payablefixed assets pending disposal2176-其他应交款-Short-term loans -Other fund payable 2101-短期借款2181--Notes payable 其他应付款-Other payables 2111-应付票据2191-2121-应付账款-Accounts payable 预提费用-Accured expenses2201-待转资产-Advance from customers 价值-Pending transfer value of 2131-预收账款assets 2141-代销商品款-Accounts of consigned goods2211-预计负债应付工资2151--Wages payable -Estimable libilities2301-长期借款-Welfare payable 2153-应付福利费-Long-term loans2311-应付债券-Bonds payable 2161-应付股利-Dividends payable231101-债券面值-Par value of bond 2171-应交税金-Taxes payable231102-债券溢价应交增值税217101--Value added tax payable -Bond premium231103-债券折价-Input VAT 21710101-进项税额-Bond discount231104-应计利息21710102-已交税金-Payment of VAT-Accured bond interest2321-unpaid 21710103-转出未交增值税-Outgoing of 长期应付款-Long-term payable2331-VAT专项应付款-Specific account payable2341-21710104-减免税款递延税款-Deferred tax-VAT relief3101-实收资本(或股本）21710105-销项税额-Output VAT-Paid-in capital（or sharecapital)-Refund of VAT for export 21710106-出口退税3103-已归还投资进项税额转出21710107--Outgoing of input VAT -Retired capital3111-减口21710108-出抵内资本公积-Capital reserve额纳品销产应税311101-资本（或股本）溢价-Merchandise VAT from expert to domestic saling-Capital (or sharecaptical) premium21710109-over-paid of 转出多交增值税-Outgoing311102-接受捐赠非现金VAT资产准备-Restrictedcapital reserve of non-cash assets donation received 217102-未交增值税-Unpaid VAT311104-股权投资准备-Restricted -Business tax payable 217103-应交营业税capital reserveof equity 217104- investments应交消费税-Consumer tax payable311105-交217105-应资resources natural -Tax 税源on 拨款转入-Government grants received 311106-外payable币资本折算差额-Foreign currencycapital conversion difference217106--Income tax payable应交所得税311107-tax 其他资本公积- Other capital reserve appreciation -Land 地增值税应交土217107-3121-盈余公积payable-Surplus reserve312101-法定盈余公积-Statutory surplus reserve maintainence -Urban 应交城市维护建设税217108-earning-Discretionary 积公余盈意任312102-and construction tax payablesurplus5201-投资收益-Investment income5203-补贴收入312103-法定公益金-Statutory public welfare fund -Subsidy income5301-营业外收入-Non-operating profit 储备基金312104--Reserve fund5401-主营业务成本development -Cost of sales 发展基金-Enterprise 312105-企业5402-fund主营业务税金及附加-Sales tax5405-其他业务支出-Cost of other operations 312106-利润归还投资-Profit return for investment 5501-营业费用-Operating expenses本年利润3131--Profit & loss summary5502-管理费3141-利润分配-Distribution profit 用-General and administrativeexpenses-Other adjustments314101-其他转入5503-财务费用-Financial expenses 314102-提取法定盈余公积金-Extract for statutory5601-营业外支出surplus reserve-Non-operating expenses5701-所得税statutory 益取提法定公金-Extract for -Income tax314103-5801-以前年度损益调整-Prior period profit & loss public welfare fundadjustment-Extract for reserve fund 314104-提取储备基金1-for -Extract enterprise 财务管理-financial management 314105-提取企业发展基金1-资金development fund-fund1-金融商品-financial instrument for 利奖提314106-取职工励及福基金-Extract-finance activity 财务活动staff bonus and welfare fund1--financing management 筹资管理capital -Profit return of 1-资润314107-利归还投-investing management 1-投资管理invested-direct investment 1-直接投资股先付314108-应优股利-Preference share-indirect investment 1-dividend payable间接投资-securities investment任提314109-取意盈余1--Extract 积for 证券投资公Noncurrent discretionary earning surplus investment (or 1-长期投资-long-terminvestment)314110-dividend share 应付普通股股利-Ordinary-short-term investment (or temperorary 短期投资1-payableinvestment)）股（资转314111-作本或本的股通股利普-internal investment capital(or to 对内投资1-transfer share -Ordinary dividend-external investment对外投资share)1-dividend and -profit 配管-Undistributed profit 314115-未分配利润理分（1-利润股利）distribution management 生产成本4101--Cost of production-profit maximum基本生产成本410101-利润最大化-Basic production cost 1-per 辅助生产成本410102-资本利润率（每股利润）最大化1--Earnings -Auxiliary production costshare maximum4105-制造费用-Manufacturing overheads-value of the enterprise 4107-企业价值1--Labor cost 劳务成本-financial prodiction 财务预测-Sales revenue主营业务收入5101-1--financial decision 入收务业他其5102-财务决策1-other -Revenues from-financial budget财务预算1-operations1-财务控制-financial control 2-高低点法-high-low method2-财务分析-financial analysis 散布图法-scattered-points graphing method 1-2-一元直线回归法1-所得税-income tax-regression analysis method2-技术测定法1-流转税-tax on commeodities in circulation -industrial engineering method2-直接分析法-direct analysis 1-资源税-tax on (natural) resources2-边际贡献-contribution margin 1-财产税-property tax2-边际贡献率-tax on economic activities -contribution margin rate 1-行为税2-1-利率-interest rate变动成本率-variable cost rate2-保本分析-the real risk-free rate of interest -break-even analysis 纯利率1-2-1-通货膨胀附加率-inflation premium 保利分析-target profit analysis2-安全边际量-safety margins 1-风险附加率-risk premium2-安全边际额--sales revenue on safey margins ---time value of money 2-资金的时间价值-3-筹资决策2-终值-future value -financing decision3-现值-present value 吸收直接投资-Absoption investment 2-3-年金2--annuity 发行股票-stock issuance3-发行债券-bonds issuance -annuity due 2-预付年金3-融资租赁-capital lease2-永续年金-indefinte annuity3--risk2-风险商业信用-commercial trust or commercial credit3-销售百分比法-Percentage on sales method 市场风险2--market risk3-每股价格-price per share险有业2-企特风-unsystematic risk (or3-company-specific risk) 优先股筹资-preferred stock financing3-2-留存收益-retained earnings 经营风险-operating risk3--financial risk 2-财务风险补偿性余额-compensation balance3-名义利率报酬2--return-nominal rate--return on investment (ROI) 2-投资报酬率-4-无风险报酬率2--return on risk free investment 资本成本-cost of capital4-2--return on risk investment 资本结构-capital structure 风险报酬率4-2-资本成本率期望值-expected rate of return -the cost of capital rate4-2-综合资本-comprehesive capital -variance方差4--standard deviation 边际资本成本-marginal cost of capital 标准差2-4-经营杠杆-operating leverage -coefficient of variance 2-标准差系数4-财务杠杆-finance leverage 成本性态分析2--cost behavior analysis4-综合杠杆(CVP analysis prfoit -cost 本量利分析2-volume -comprehensive leverage4-资本结构的优化-optimal captial structure analysis)-variable cost 变动成本2---5--fixed cost 固定成本2-项目投资-project investment-investment投资5--mixed cost混合成本2-5-现金流量-cash flows 6-违约风险-risk on default--5-营业收入-operating revenue7-货币资金平均持有量-fixed assets -precautionary balances of 5-固定资产cash5-流动资金-working capital7-应收账款-accounts receivable 5-付现成本（或经营成本）-operating cost7-坏账成本-variable cost -bad-debt expense or cost 5-变动成本7-信用政策-credit policy 5-固定成本-fixed cost7-现金折扣amortization -cash discount 5-折旧额及摊销额-depreciation or7-存货管理-inventory management amount8-利润分配-profit distribution 5-现金净流量-net cash flows8-股利分配-dividend distribution 5-年现金流入量-annual cash inflows8-现金股利-cash dividend 年现金流出量5--annual cash outflows8-股票股利-net income 5-净利润-stock dividend8-股利宣告日5-沉落成本-sunk cost -dividend declaration date8-机会成本-opportunity cost 股利发放日-dividend payment date 5-净营运资金5--net working capital --9-5-非贴现指标财务预算-financial budget -non-dicounting index9-固定预算净现值5--net present value-fixed budget9--the rate of net present value 弹性预算-flexible budget 5-净现值率9-5-增量预算-incrementalbudget 现值指数-present value index9--internal rate of return 5-内含报酬率零基预算-current period budget9-赤字预算-unbalanced budget 5-投资风险-risk of investment9-现金预算-cash budget --9-定期预算-periodic budget -investment in securities 6-证券投资9--debt investment 债券投资滚动预算-rolling budget 6-9-6-销售预算股票投资-equtiy investment -sales budget9-生产预算-production budget-investment in portfolio 组合投资6-9--investment in funds 基金投资预计利润表-budgeted income statement 6-9-6--commisssion business 委托买卖预计资产负债表-budgeted balance sheet9-预计现金流量表-budgeted -value of bonds 6-债券的价值statement of cashflows 股票的价值6--value of stocks---systematic risk 系统性风险6-10-财务控制-market risk 市场风险6--financial control10--risk of interest rate 6-利率风险价值控制-valuation control10-6-综合控制购买力风险-purchase power risk -comprehensive control10-责任中心-non-systematic risk 非系统性风险6--responsibility centers10--industrial risk 行业风险6-成本中心-cost center-profit center利润中心10--operating risk经营风险6-10-投资中心-investment center11-待摊费用-prepaid expense11-一年内到期的长期债权投资10-投资报酬率-return on investment (ROI) -investment inbonds extinguished in the current year -residual value10-剩余收益11-经济增加值-economic value added 长期投资-long-term investment 10-11-固定资产10-内部转移价格-transfer pricing -fixed (or plant) assets11-市场价格-market based transfer prices 固定资产原价-original cost of fixed assets 10-11-累计折旧10-协商价格-negotiated transfer prices -accumulated depreciation11-固定资产净值-the dual transfer pricing10-双重价格-net book value of fixed assets11-固定资产清理为10-以“成本”做内部转移价格-cost based -disposal of fixed assets11-transfer prices固定资产减值损失-fixed asset impairment loss11-10-标准成本法-standard costing 在建工程-construction in process11-无形资产及其他资产-intangibles and other 10-标准变动成本-standard variable costassets-standard fixed cost 标准固定成本10-11-递延资产-deferred assets-variance analysis 10-差异分析11-长期待摊费用-long-term prepaid expense 10-有利差异-favorable variance11-其他长期资产-other long-term assets 10-不利差异-unfavorable variance11-流动负债-current liablities --11-11-短期借款-short-term bank loan 财务指标分析-financial index analysis11-应付票据11-财务报表分析-financial statement analysis -note payable11--debt solvency capacity 应付账款-account payable 偿债能力11-11-预收账款-operating capacity11-营运能力-unearned revenue11-其他应付款11-盈利能力-profitability -other payables11-应付工资-cash flow 11-现金流-salaries payable11--ratio analysis 应付福利费-wefare funds payable 比率分析法11-11--efficiency ratios 效率比率应交税金-tax payable 11-11-11-其他应交款-other payables 结构比率-the structural ratios11--relevant rations 11-相关比率预提费用-allownce for expenses11-一年内到期-current ratio 流动比率11-的长期负债-long-term liabilityexpired in the current year-current assets11-流动资产11-its 其他流动负债-other current liablities and (or fund and 货币资金11--curency cash11-长期负债equivalent)-long-term or noncurrent liablities11-长期借款temporary investment -short-term 短期投资11-(or -long-term bank loan11-应付债券investment)-bonds payable11--notes receivable 11-应收票据其他长期负债-other long-term liabilities11-11-所有者权益应收账款-account receivable -owner's equity11-实收资本-account in advance 预付账款11--paid - in capital11--other receivables 其他应收款11-资本公积-capital reserve-undistributed profit未分配利润11-- inventory存货11-11-主营业务收入-revenue from major operations ratio11-每股营业现金净流量-net (usually sales revenue)operating cash flowper share-cost of goods sold (or cost of 11-主营业务成本11-净收益营运指数sales)-operating profit to net incomeratio主营业务利润-operating income 11-11-现金营运指数11-其他业务利润-other income -operating cash flow to operatingprofit ratio-selling expenses11-营业费用11-杜邦财务分析-the Du 11-管理费用-general and adminstrative expense Pont financial analysissystem-financial (or interest) expense 财务费用11-11-income 11-投资收益-investment income (or from 沃尔比重评分法-the Alexander Wall systeminvestment)营业外收入-gain (or other revenues) 11-成本会计-loss (or other expenses or losses) 11-营业外支出Accounting system 会计系统before income 11-税前利润-pretax (or net income American Accounting Association 美国会计协会income tax)American Institute of CPAs 美国注册会计师协会-income tax expense 11-所得税Audit 审计净利润-net income (or net profit) 11-Balance sheet 11-流动比率-current ratio资产负债表Bookkeepking 簿记速动比率11--quick ratio (or acid quick ratio, or acidCash flow prospects test ratio)现金流量预测Certificate in Internal Auditing 11- ratio 内部审计证书现金比率- cashCertificate in Management Accounting 11-资产负债率-Debt to asset ratio 管理会计证书-Debt to equity ratio11-产权比率Certificate Public Accountant-Debt to tangible assets ratio 注册会计师有形净值负债率11-Cost accounting -times interest earned ratio 利息保障倍数成本会计11-External users 11-外部使用者应收账款周转率- Receivables turnoverFinancial accounting 11-存货周转率财务会计-inventory turnoverFinancial 流动资产周转率11--current assets turnover Accounting Standards Board 财务会计准则委员会-fixed assets turnover 11-固定资产周转率Financial forecast 财务预测总资产周转率11--total assets turnoverGenerally accepted accounting principles 公认会计-gross profit to sales ratio 销售毛利率11-原则销售净利率11--profit marginGeneral-purpose information 通用目的信息-profit to cost ratio 成本利润率11-Government Accounting Office -return on total assets 11-总资产报酬率政府会计办公室Income statement 11-损益表净资产收益率-return on equtiy (or net assets)Institute of Internal Auditors 内部审计师协会and maintenance -capital 值增值保本资11-率Institute of Management Accountants increment ratio管理会计师协会salesto flow cash operating -net 销售现金比率11-Integrity 整合性Solvency 清偿能力Stable-dollar assumption 稳定货币假设Internal auditing 内部审计Stockholders 股东内部控制结构Internal control structureStockholders' equity 股东权益Internal Revenue Service 国内收入署Window dressing 门面粉饰Internal users 内部使用者Account Management accounting 管理会计帐政治风险Return of investment 投资回报political risk再开票中心Return on investment 投资报酬re-invoicing center现代管理会计专门方法special Securities and Exchange Commission 证券交易委methods of modern management accounting员会现代管理会计modern management accounting Statement of cash flow 现金流量表提前与延期支付财务状况表Leads and Lags Statement of financial position特许权使用管理费Tax accounting 税务会计fees and royalties跨国资本成本的计算Accounting equation 会计等式the cost of capital for foreigninvestments勾稽关系Articulation跨国运转资本资产Assets 会计multinational workingcapital managementBusiness entity 企业个体跨国经营企业业绩评Capital stock 股本价multinationalperformance evaluationCorporation 公司经济风险管理成本原则Cost principle managing economic exposure交易风险管理Creditor 债权人managing transaction exposure换算风险管理通货紧缩Deflation managing translation exposureforeign project appraisal Disclosure 批露国际投资决策会计international inventory management 国际存货管理费用Expensesdividend remittances 股利转移Financial statement 财务报表inter-company loans 公司内部贷款筹资活动Financial activitiesrepatriating blocked funds Going-concern assumption 持续经营假设冻结资金转移blocked of the 通货膨涨Inflation value 冻结资金保值maintainingfundsInvesting activities 投资活动adjusted net present value 负债Liabilities 调整后的净现值matching 负现金流量Negative cash flow 配比原则of accounting 经营活动Operating activities 旅游、饮食服务企业会计tourism and serviceOwner's equity 所有者权益accounting of construction enterprises 施工企业会合伙企业Partnershipcivil of 正现金流量Positive cash flow accounting 企民航运输业会计aviation transportation enterprises 留存利润Retained earningbusiness accounting 收入Revenue 企业会计ofaccounting 计会业企通流品商独资企业Sole proprietorshipcommercial enterprises会计任务targets of accounting activities会计人员accrual basisaccounting personnel 权责发生制原则会计确认农业会计accounting of agricultural enterprises accounting recognition会计目标realization principleaccounting objective 实现原则会计理论结构历史成本原则principle of historical cost theoretical structure of accounting 会计理论accounting 外商投资企业会计of enterprises accounting theory会计控制with foreign investmentaccounting control会计决策all-purpose financial statements accounting decision making 通用报表会计监督铁路运输企业会计accounting of rail way accounting supervision会计假设transportation enterprises accounting assumption会计记录owners equity 所有者权益accounting records会计计量substance over form accounting measurement 实质量于形式会计机构修正性惯例accounting department principle of exceptions会计环境information system perspective 信息系统论accounting environment;会计核算relevance financial accounting 相关性原则会计管理体制微观会计micro-accounting system of accounting administration会计分期objectivity accounting periods 客观性原则会计对象comparability accounting object 可比性原则会计等式谨慎性原则prudenceaccounting equation会计本质financial accounting 会金融企业计of nature of accounting会计报表institutions accounting statements宏观会计交通运macro-accounting of 计业输企会accounting会计communication and transportation enterprises accounting汇总报表建设单位会计accounting of construction units combination statements 支出原则记账本位币recording currency 支划分资本性出与收益性and between measurement attributes capital expenditure distinguishment 计量属性及时性原则revenue expenditure timelinessconsolidated financial statements 合并报表monetary measurement 货币计量management activities perspective 管理活动论会计准则accounting standards管理会计会计主体accounting entitymanagement accountingmanagement tool perspective accounting professional ethics 会计职业道德管理工具论accounting of stock companies 会计职能functions of accounting 股份制企业会计accounting generally accounting forecasting 会计预测accepted 公认会计原则principle, GAAPaccounting elements 会计要素public accounting公共会计accounting research会计研究accounting of industrial enterprises accounting science system 会计学科体系工业会计individual statements会计学个别报表accountinghighof accounting 计会业企术技新高accounting information 会计信息technology enterprises 加速折旧法accelerated depreciation methods公司债券利率liability interest rate on debenture 负债应收账款出借费用expenseassignment of accounts receivable无担保债券feedback valuedebenture bonds 反馈价值后进先出法企对外经济合作业会计accounting of last-in, first-out, LIFO应付票据贴现foreign economic cooperation enter prises discount on notes payable先进先出去对外报表external statements first-in, first-out缩写FIFO在发建工程constructions in process 对内报表internal statements固定资产更换与改良consistency improvements and 一致性原则replacements of fixed assetsart perspective艺术论实地盘存制real accounting of periodic inventory system 房地产开发企业会计收益总括观点estate enterprisesall-inclusive concept of income可变现净值法of accounting post and net realizable value邮电通信企业会计固定资产telecommunication enterprises 扩建sale or factoring of accountsreceivableforecast value 预测价值或有负债真实与公允true and fair view contingent liability销货退回与折让持续经营going concern sales returns and allowances零售价格法retail method 成本报表cost statement现金折扣财务会计原则financial accounting principles cash discount公司债券financial accounting bonds payable 财务会计概念框架销售法conceptual frameworksale method应付票据financial accounting财务会计notes payable认股权governmental 政府及非营利组织会计and stock rights固定资产修理repairs and non-profit organization accounting maintenance offixed assets|materiality重要性原则有担保债券special purpose financial statements 专用报表mortgage bonds销售费用assets 资产selling expenses应付股利资金funds dividends payable应收票据notes receivable 资金运动funds movement无形资产财务报告financial report intangible assets收款法财务报表要素elements of financial statements collection method所得税财务报表financial statementsincome tax流动负债币值稳定假设constant-dollar assumption current liabilities生产法accounting of insurance companies 保险企业会计production method废弃和生置法收入的确认retirement and replacement method recognition of revenue盘存法corporate bond issuing price 公司债券发行价格inventory method流动资产depreciation of fixed assets| 固定资产折旧current assetspurchases discounts; 购货折扣convertible bonds可转换债券．商誉goodwill专利权patents住房基金accounts receivable housing fund 应收账款重置成本法投资收益investment income replacement costing专有技术operating income know-how 营业利润专营权股本capital stock franchises资本公积redemption of bonds capital reserves 公司债券偿还资产负债表坏账bad debtsbalance sheet自然资源revaluations of fixed assets natural resources 固定资产重估价存货银行存款cash in bank inventory偿债基金fixed assets sinking fund 固定资产长期应付款利益分配profit distribution long-term payables长期投资long-term investments 应计费用accrued expense长期借款trademarks and trade names long-term loans商标权长期负债净利润net income long-term liability of long-term debt财务费用profit payable financing expenses应付利润拨定留存收益income bonds收益债券appropriated retained earnings标准成本法standard costing capitalization of interests 利息资本化变动成本法advance to supplier variable costing 预付账款版权other receivables其他应收款copyrights汇总原始凭证现金cashcumulative source document．汇总记账凭证核算形公司债券发行corporate bond floatation 式bookkeeping procedure using summary vouchers wages payable 应付工资工作底稿paid-in capital working paper 实收资本复式记账凭证盈余公积surplus reserves multiple account titles voucher复式记账法dividend 股利Double entry bookkeeping复合分录taxes payable 应交税金compound entry划线更正法correction by negative goodwill 负商誉drawing astraight ling费用的确认recognition of expense汇总原始凭证temporary investment cumulative source document．短期投资短期借款accounting document．short-term loans 会计凭证chart of accounts deferred charges 递延资产会计科目表account title当期经营观点current operating concept of income 会计科目correction by using red ink存货销售的影响effects of inventory errors 红字更正法bookkeeping procedures depreciation method 会计核算形式折旧方法posting折旧率depreciation rate 过账支出accounting entry payment 会计分录accounting cycle 直线法straight-line 会计循环Book of accounts会计账簿welfare fund职工福利基金．活页式账簿loose-leaf book 外来原始凭证source document．nbspfrom outside现金日记账clearing accounts cash journal 集合分配账户虚账户计价对比账户matching accounts nominal accounts序时账簿bookkeeping methods book of chronological entry 记账方法一次凭证记账规则recording rules single-record document．银行存款日记账voucherdeposit journal 记账凭证永续盘存制procedure 记账凭证核算形式Bookkeeping perpetual inventory system原始凭证using voucherssource document．暂记账户记账凭证汇总表核算形式bookkeeping suspense accounts增减记账法procedure using categorized account summary? increase-decrease bookkeeping 债权结算账户accounts simple entry for settlement of 简单分录claimsettlement accounts 结算账户债权债务结算账户结账closing account accounts for settlementof claim and debtclosing entry结账分录债务结算账户借贷记账法debit-credit bookkeeping accounts for settlement of debt账户partial check account局部清查账户编号卡片式账簿card bookAccount number账户对应关系跨期摊提账户inter-period allocation accounts debit-credit relationships 账项调整adjustment of accountf 累计凭证multiple-record document．专用记账凭证compound book special-purpose voucher 联合账簿转回分录明细分类账簿subsidiary ledger reversing entry资金来源账户subsidiary account 明细分类账户accounts of sources of funds资产负债账户inventory accounts 盘存账存balance sheet accounts转账凭证平行登记parallel recording transfer voucher资金运用账户accounts of applications of funds complete check 全面清查自制原始凭证internal source document 日记总账combined journal and ledger ．总分类账簿procedure 日记总账核算形式bookkeeping general ledger总分类账户general account using summarized journal附加账户triple-entry bookkeeping 三式记账法adjunct accounts付款凭证real accounts 实账户payment voucher分类账簿trial balance 试算表ledger多试算平衡栏式日记账核算形式trial balancing bookkeepingprocedure using columnar journal, 收付记账法receipts-payment bookkeeping对账receipt voucher收款凭证checking对应账户损益表账户income statement accounts corresponding accounts定期清查general purpose voucher 通用记账凭证Periodic checking method`定期盘存制式形算核账记日用通periodic inventory system bookkeepingbound book订本式账簿procedure using general journal快速折旧法adjustment accounts 调整账户acceleration clause 加速偿付条款,提前偿付条adjusting journal entry 调整分录款single account title voucher 单式记账凭证acceptance ①承兑②已承兑票据③验收single-entry bookkeeping 单式记账法acceptance bill 承兑票据Secondary accounts 从属账户acceptance register 承兑票据登记簿costing accounts 成本计算账户acceptance sampling 验收抽样access time 存取时间physical inventory 财产清查accommodation 融通bookkeeping簿记accommodation bill 融通票据non-periodic checking method 不定期清查accommodation endorsement 融通背书correction by extra recording 补充登记法account ①账户,会计科目②账簿,报表③账目,off-balance sheet accounts 表外账户账项④记账备抵账户provision accounts accountability 经营责任,会计责任accountability unit 责任单位provision and adjunct accounts 备抵附加账户Accountancy 《会计》杂志memorandum 备查账簿accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计AAA 美国会计学会accounting in charge 主管会计师Abacus 《算盘》杂志accountant,s legal liability 会计师的法律责任算盘abacus accountant,s report 会计师报告,报废;委付废弃Abandonment accountant,s responsibility 会计师职责abandonment value 废弃价值account form 账户式,账式①减免②冲销abatement accounting ①会计②会计学偿债能力ability to service debt accounting assumption 会计假定,会计假设abnormal cost 异常成本accounting basis 会计基准,会计基本方法abnormal spoilage 异常损耗accounting changes 会计变更above par 超过票面价值accounting concept 会计概念above the line 线上项目accounting control 会计控制绝对数absolute amount ,绝对金额accounting convention 会计常规,会计惯例absolute endorsement 绝对背书accounting corporation 会计公司绝对无力偿付absolute insolvency accounting cycle 会计循环absolute priority 绝对优先求偿权accounting data 会计数据absolute value 绝对值accounting doctrine 会计信条摊配absorb ,转并accounting document 会计凭证absorption account ,转并账户摊配账户accounting elements 会计要素absorption costing 摊配成本计算法accounting entity 会计主体,会计个体abstract 摘要表accounting entry 会计分录abuse 滥用职权accounting equation 会计等式abuse of tax shelter 滥用避税项目accounting event 会计事项ACCA 特许公认会计师公会accounting exposure 会计暴露,会计暴露风险加速成本收accelerated system cost recovery accounting firm 会计事务所回制度会计名人堂Accounting Hall of Fame ,加速折旧法method depreciation accelerated accounting harmonization 会计协调化accounts receivable aging schedule 应收账款账龄分析表会计恒等式accounting identityaccounts receivable assigned 已转让应收账款accounting income 会计收益accounts receivable collection period 应收账款accounting information 会计信息收款期accounting information system 会计信息系统accounts receivable discounted 已贴现应收账accounting internationalization 会计国际化款会计杂志accounting journalsaccounts receivable financing 应收账款筹资,accounting legislation 会计法规应收账款融资会计手册accounting manualaccounts receivable 会计目标management 应收账款管accounting objective理accounting period 会计期accounts receivable turnover 应收账款周转率, accounting policies 会计政策应收账款周转次数会计假设accounting postulateaccretion accounting practice 会计实务增殖ccrual basis accounting 应计制会计,会计原则accounting principle 权责发生制会计Accounting Principle Board 会计原则委员会accrued asset 应计资产accounting procedures 会计程序accrued expense 应计费用accounting profession 会计职业,会计专业accrued liability 应计负债accounting rate of return 会计收益率accrued revenue 应计收入会计记录,会计簿籍accounting records accumulated depreciation 累计折旧Accounting Review 《会计评论》accumulated dividend accounting rules 会计规则累计股利accumulated 《会计公告文件》Accounting Series Release earnings tax 累积盈余税,累积收益税accounting service 会计服务accumulation 累积,累计会计软件accounting softwareacid test ratio 会计准则酸性试验比率accounting standard 会计标准,acquired company accounting standardization 被盘购公司,会计标准化被兼并公司acquisition Accounting Standards 购置,会计准则委员会盘购Boardacquisition accounting 盘购会计)(英acquisition cost 会计准则委Standards Accounting Committee 购置成本acquisition decision )英(员会购置决策acquisition excess 盘购超支①会计制度②会计系统accounting system acquisition surplus 会计技术盘购盈余accounting techniqueacross-the-board 全面调整会计理论accounting theoryACT accounting transaction 会计业务会计账务预交公司税,act 法案,法规《会计趋势Accounting Trend and Techniquesaction 起诉,诉讼和会计技术》active account 活动账户会计单位accounting unitactive assets 活动资产会计计价accounting valuationactivity 业务活动会计年度accounting year ,作业activity account 作业账户会计报表,accounts 会计账簿activity accounting 承销报告单,承销清单account sales 作业会计activity ratio accounts payable 应付账款业务活动比率业务活动量差异activity variance 应收账款accounts receivableact of bankruptcy 破产法age 寿命,账龄,资产使用年限age allowance 年龄减免公司法act of companyage analysis act of God 天灾,不可抗力账龄分析agency 代理,actual capital 实际资本代理关系agency commission 代理佣金actual value 实际价值agency fund actual wage 实际工资代管基金agenda 议事日程added value 增值,备忘录agent 代理商added value statement 增值表,代理人aggregate balance sheet 合并资产负债表added value tax 增值税aggregate income statement 合并损益表增置addition ,扩建AGI additional。
财务会计常用术语
财务会计常用术语账户一种用来总结一个特定科目如资产;以及其他任何类型的资产、负债、所有者权益、收入和费用账户的增减变动情况的纪录..会计责任由于经济行为的独立会计记录的存在;行为人应对自己的行为负责..建立会计责任是会计记录与内部控制的主要目标..会计循环会计程序记录、分类、总结会计信息的次序..循环开始与交易事项的原始记录;结束与正式会计报表的编制..会计期间损益表覆盖的一段时间..对大多数财务报告来说;一年是一个会计期间..但是;企业也经常编制季度报表和月份报表..会计系统一个组织用以发展会计信息并把这些信息传递给决策者的人员、程序、方法和记录..应收账周转率用于衡量应收账款变现能力;并对应收账款余额进行合理估计的一个比率;等于销售净额与平均应收账款余额之比..应计制按照赚得的营业收入和承担的费用来概括经营成果的方法..自然增长随时间生长或累积..例如;利息费用..应计制会计要求在收入赚取是记录收入;在费用发生时记录费用..交易事项对企业的影响在服务已提供或消费时确认;而不是在收到或支付现金时确认..充分披露一项公认的会计原则;要求给信息使用者以任何可确切解释会计报表所需要的信息..期末用调整分录调整相应的账户;这些分类账余额的调整后试算表重新列表..调整分录期末编制财务报表前更新账户必需的一种分录..调整分录用来适当地确定交易事项应记入哪一个会计期间;并记录期末前赚取的未记录的收入和期末前发生的未记录的费用..结账后试算表结束分录之后编制的试算表..仅有资产、负债和所有者权益账户组成..应收账款账龄分析将应收账款按账龄分组;如未过信用期的;过期1到30天的;过期31到60天的等等;用以估计应收账款中无法回收部分的比例..坏账准备与应收账款相关的计价账户或备抵账户;用于表示应收账款中预计无法收回的部分..年度报告所有公开上市公司每年向它们的股东发布的一种文件..包括经审计的比较财务报表;管理当局对业绩和流动性的讨论和分析;以及有关公司的其他信息..勾稽关系以相同的交易为基础编制的财务报表之间存在的密切关系..资产一个实体所拥有的经济资源..审计对财务报表的调查;旨在确定报表相对于公认会计原则的公允程度..平均成本法对所有存货以相同的平均单位成本计价的方法;平均单位成本在每次购货后计算..资产负债表通过汇总一个企业在某一时点的资产、负债和所有者权益反映企业财务状况的财务报表..银行存款余额调节表分析、记录银行对账单上现金余额和存户记录的现金账户余额产生差异的原因..薄记会计的文书性质的工作;包括记录日常的交易和保持企业的日常记录..账面价值出现在财务报表中的资产的净额..对可折旧资产;账面价值代表成本减去累计折旧..企业个体一个控制资源、发生债务以及参与经营活动的经济个体..股本公司所有权单位;可自由转让..现金制按照现金收入和现金支出来概括经营成果的方法..现金预算一种对预期的未来现金收入也包括现金支出的详细预测;通常为即将来临的年度分部门又分月度地编制..现金等价物期限极短的投资;因变现能力强而被视同现金;例如货币市场基金、国库券、活期存单和商业票据、这些投资必须是在购入后的90天内到期的..现金管理现金交易和现金余额的规划、控制和会计处理..内部持股公司公司为数量有限的股东拥有;非公开上市公司..结束分录期末前为结束临时账户收入、费用和所有者提款账户;并将余额转入所有者权益账户而编制日记账分录..补偿性余额银行要求借款企业在账户中保留的最低存款平均余额;该账户不计利息..互补产品配合在一起的产品;即与公司的其他产品相配合的产品..顾客对其一种产品感兴趣的结果;则可能也购买另外一种产品..稳健原则会计上处理未来不确定事项的传统方法;资产在合理估价范围内以低值计价;在确定收入的合理时点范围内延期确认;旨在避免夸大财务能力和收入..存货计价中的一致性会计原则要求不同会计年度采用相同的存货计价方法;若变更存货计价方法;须对其影响进行充分披露;目的是使各年度财务报表具有可比性..合并财务报表表述母公司及其子公司的合并业务活动的财务报表..备抵资产账户有贷方余额的资产账户;其贷方余额用来冲减或减少另一资产账户余额;以在资产负债表上产生该资产账户恰当的金额..收入抵消账户在损益表的收入栏中冲减收入的一个借方余额账户..比如“销货折扣”账户、“销货退回和折让”账户..控制账户对具体明细帐的内容进行汇总的一个总分类帐户..公司作为一个单独的法律实体并由政府特许组成的企业;其所有权划分成可转换的股份..成本会计确定特定经营活动的成本并对成本信息进行解释..成本批次以相同单位成本购入的商品;除品均成本法外;所有存货计价方法下存货的特点是由几个成本批次构成..销售成本企业在某一期间向客户出售商品的成本..成本原则广泛运用的一项原则;根据资产对当前所有者的原始成本进行会计处理..贷进入分类账账户右边的金额..贷方用来记录资产的减少和负债与所有者权益的减少..债权人拥有债权的个人或组织;流动资产在不影响企业正常经营活动的情况下;现金和能在一年或一个营业周期内孰长转化为现金的资产..流动负债预期要以通过使用企业的流动资产来偿付的债务..流动比率流动资产除以流动负债;是短期偿债能力的一种度量..借进入分类账账户左边的金额..借方用来记录资产的增加和负债与所有者权益的减少..负债比率总负债除以总资产..代表总资产中通过借债而不是通过权益资本所筹措到的部分..违约到期不支付利息或本金..通货紧缩物价总水平的下降;导致货币购买力的上升..折旧在资产的使用寿命期内将其成本系统地分摊为费用..直接转销法处理坏账的一种会计方法..当确定某一笔应收账款无法收回时才确认费用..具体做法是将应收账款账户注销;同时借计坏账损失账户;该方法没有将收入和相关费用进行配比..披露一项会计原则;即和财务报表一起提供正确解释财务报表所必要的任何财务和其他事实..股利公司分配给股东的收益通常为现金形式..复式记账在借方和贷方用相等的金额记录经济事项的记账系统..在这一系统中;会计等式总是保持平衡..另为;这种方法使得净收益的计量成为可能..这一系统使用一种纠错工具：试算表..双重课税先对公司收益课税..公司将收益以股利的形式分配后;在对股东课税..提款账户用来记录所有者从企业提取现金或者其他资产..期末该账户的余额转入所有者权益账户..每股收益以每股为基础表示的净收益..费用产生收入所对应的过去、现在和将来付出的成本..应收账款让售经济实体将其应收账款出售给金融机构;或以应收账款作抵押借款..财务会计提供主要由外部决策者——投资者和债权人使用的关于一个经济实体的财物资源、义务和活动的信息..FASB财务会计准则委员会一个负责确定美国的公认会计原则的民间组织..财务资产可立即转化为确定数目现金的资产如有价证券和应收账款..财务报表以货币化形式传递的公司信息公告..筹资活动现金流量表中的一个大类;反映债务和权益融资交易的结果..先进先出法假设先购进的商品先售出;后购进的商品后售出;期末存货由最近购入的商品组成;在此基础上计算期末存货成本和本期销售成本的方法..财务年度企业采取的任何一个12个月的会计期间..自由现金流量年度来自经营活动的净现金流量的一部分;剩下的在应付企业的基本债务后;可供用于自行决定的目的..能用若干不同方法予以计算..GAAP公认会计原则提供用以确定财务报表应包括什么信息以及这些信息如何列示的框架原则.. 普通日记账仅有借方和贷方两个金额栏的最简单的日记账;用来记录各类业务;其分录以后都将分类账账户..持续经营假设会计的一项假设;即企业在可预见的将来将继续经营;除非特定的证据表明这一假设不合理..毛利销售收入净额减去销售成本..毛利率以占销售净额的百分比表示的毛利..又称为“边际毛利”..毛利法假设去年和今年的毛利率大致相同;以此为基础估计期末存货成本的方法..税前利润或亏损公司利润表上扣减所得税以外的所有费用的利润合计数;扣减所得税后则是净利润..损益表反映公司在一段时间与利润相联系的活动的具体情况和结果的活动表..所得税费用公司利润表中需要向各级政府或其他征税当局缴纳的部分..通货膨胀物价总水平的提高;导致货币购买力的下降..整合性全面、完整、不受损、健全、真实、可信的性质..中期财务报表在任何短于一年的期间里编制的会计报表包括半年报和月报..内部审计对内部控制结构和许多企业经营不同方面的效率评价的研究.. Internal Revenue Service国内税收署处理众多个人和企业上报的所得税申报单并执行审计职能对这些申报单中所包含的数据进行验证的一个政府组织..存货损耗由于失窃、破损和毁坏而造成的存货损失..存货周转率销售成本除以平均存货成本..投资活动现金流量表中的一个大类;反映购买和销售资产;如土地、建筑和设备的结果.. 日记账交易的序时记录;显示每一笔交易借记或贷记某一个特殊分类账账户的金额.. 后进先出法用最近购入商品的价格计算销售成本;期末存货的计价则以先购商品的价格为基础..分类账一种记账系统;包括出现在财务报表中的每一项目的单独记录..合起来;这些记录指的是一个公司的分类..单个而言;这些分录指的是分类账..负债一个实体因过去的交易而产生的债务或义务..代表债权人对企业资产的要求权..后进先出法下的准备即企业存货现行重置成本和后进先出法夏账面成本的差异;后进先出法的主要缺点是准备过大..成本与市价孰低法存货以原始成本和重置成本市价中低者计价的方法..信贷限额事先约定的借款协定;银行在一定信贷限额内;随时向借款人提供借款..一旦信贷限额为企业所用即成为企业的一项负债;未使用部分代表企业随时借入现款的能力..管理会计提供内部管理者经营企业作决策所使用的信息..有价证券流动性很强的投资;主要是股票和债券;可在证券交易所内以市价出售..市价计价有价证券投资的资产负债表计价原则;即在资产负债表编表日根据市价总值调整证券投资账户原始成本计价原则的一个特例..配比原则一项公认的会计原则;决定费用什么时候记录与会计系统中..在一个会计期间赚取的收入要与为赚取这些收入而发生的费用相配比..净收益盈利性经营活动导致的所有者权益的增加;即在给定期间赚取的收入超过相关费用的金额..净损失盈利性经营活动导致的所有者权益的减少..销售净额总销售额扣除销售退回和折让并减去销售折扣..注释会计报表的补充披露..为信息使用者提供各类被认为有助于解释会计报表的信息..客观性会计人员对于相对客观的金额数字的偏好;它和仅仅依赖个人观点相反;但客观的计量尺度是可以改变的..经营活动现金流量表中的一个大类;包括损益表所包含的所有收入和费用的现金影响.. 营业周期从用现金购买存货;销售存货;收回应收账款;到产生现金增加所需要的时间.. 所有者权益资产超过负债的部分;等于所有者在企业的投资额加上企业留存的从成功经营中所获得的利润..定期盘存制对商品交易进行会计处理的一种制度..不需要在发生时记录销售成本;但存货额和销售成本在年底进行了全面的实地盘存后才能知道..永续盘存制对商品交易进行会计处理的一种制度..在这一制度下;存货和销售成本账户始终保持最新值..过账把信息从日记账转入各个分类账账户的程序..预付费用一项资产;代表以前支付的将来会计期间的费用..随时间的流逝;使用调整账户把相关成本从资产账户转入费用账户..产品组合公司销售多样化的和相应数量的商品和服务..公开信息法律规定一般公众可以获得信息;包括公开上市公司的年度财务报表..速动资产最容易变现的流动资产;包括现金、有价证券和应收账款..速动比率速动资产除以流动负债..衡量短期偿债能力..实现原则一项公认的会计原则;决定收入什么时候记入账户..收入的实现是在服务已经提供给消费者;或商品已经提交给消费者时..留存收益所有者权益中因获利的经营活动而积累的部分..资产报酬率净损益表示为平均总资产的百分比;衡量管理当局使用企业资产的效率..投资报酬因使用他人资金而支付的一定金额利息、股利..权益报酬率净损益表示为平均总股东权益的百分比;衡量企业股东权益的回报率..收入因获利性的活动而带来的权益资产的增加..SEC证券交易委员会拥有为美国的公众持股公司制定会计原则和财务报告规定的法律权利的一个政府组织..清偿能力具有在债务到期时清偿的财务能力..个别认定法当某单位商品实物被出售时;按其特定个体记录其实际成本;各种存货均独一无二时采用此法..但若存货由同类相同商品组成;则不宜采用该法..稳定货币假设会计的一项假设;即在财务报表的编制中使用的货币单位在各时期保持稳定或者变化的速度相当缓慢;因此不至于扭曲财务报表的信息..现金流量表从企业经营活动、投资活动和筹资活动的角度说明企业现金变动的财务报表.. 股东权益以公司形式组织的企业的所有者权益..直线折旧法在可折旧资产的有效寿命期内;在每一期确认相等金额作为折旧费用的折旧方法.. 明细分类账包含构成总分类账中一个控制账户余额的各个项目的相应账户的分类账..应税收入应缴纳所得税的公司收入..所得税法规定按应税收入计征;而不是按通用会计准则计征..但多数情况下;公司应税收入与税前收入数量相仿..税收会计编制所得税申报单;预测企业交易的税务影响;并从所得税负担最小化的角度对此进行规划分期原则提供给报表使用者及时的信息..净收益在各个相等的、相对较短的期间内计量..损益表覆盖的期间成为企业的会计期间..试算表一个两栏式表格;列示所有分类账账户名称及借贷方余额..未实现投资利得或亏损特殊的所有者权益账户;代表企业进行投资的成本和资产负债表编表日其市价的差异;即投资尚未通过出售证券实现的利得或亏损..门面粉饰管理人员为了使企业在其资产负债表、损益表和现金流量表中看起来尽可能有实力而采用的手段..营运资本流动资产减去流动负债;衡量短期偿债能力..注销一项资产由于过时或其他原因不再使用;须减少其价值;即贷记相关资产账户;同时借记损失账户..。
财务专业术语中英文对照表
财务专业术语中英文对照表英文中文说明A C COU n t 帐户A c count! ng sy s tern 会计系统Amer i c an A c cou n tin g A ssoci a tio n 美国会计协会A nier i c a n I n s t i t ute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Boo k keepking 簿记Cash flow p r 0 spec t s 现金流量预测Certi f icate in Int e rna I A uditi ng 内部审计证书Ce r ti f icat e in Managenieni Ac c o u nti n g 管理会计证书Cert i f i c a t e P ubli c A ccou n t ant 注册会计师Cost a c counting 成本会计E xterna I users 外部使用者F i na n cial a cco unt i n g 财务会计Fina n ci a 1 Ac c ou n ti n gSt an d a rds Boa rd 财务会计准则委员会Finan c ia 1 forecast 财务预测G e ne ral I y ac c e pled ac c0 u n t in g princi pics 公认会计原则Genera 1 -purpose info rmat ion 通用目得信息Gove r n nieni Accounting 0ff ic e 政府会计办公室Ine s t a temeni 损益表In s t i t Ute o f Internal Audi tors 内部审计师协会I ns t itu t e o f Ma n a gemeni A c coun t ants 管理会计师协会I n tcgrity 整合性Intern a 1 aud i t ing 内部审计Int e rna 1 cont r o 1 st r uclure 内部控制结构In t ernal Re v enuc Servi c e 国内收入署In t e rn a 1 us e rs 内部使用者Man a g erne n t accou n t i n g 管理会计Re t um of in vcs t m e nt 投资回报Re t um on inv e sime n t 投资报酬Securitie s and E x c h a n ge missi on 证券交易委员会Statement of cash fl o w 现金流量表S t a t cm e nt 0 f fi n an c iaipo s i I i on 财务状况表T ax a c c ount i n g 税务会计Acc 0 u ntin g eq u ation 会计等式Arti c u 1 a tio n 勾稽关系Assets 资产Bus i ne s s en t i t y 企业个体Capit a Is t ock 股本Corpo r a lion 公司Cost p rinc i pic 成本原则C red i lor 债权人Defla t ion 通货紧缩Di s cl 0 s u re 批露Expc n s e s 费用Finan ci a 1 sta t erne n I 财务报表F inane i al a c tivities 筹资活动Goin g-concem assumption 持续经营假设Infla t ion 通货膨涨Inves ting a ctivitie s 投资活动Liabiliti e s 负债Negative c ash f 1 ow 负现金流量Op e r a ti n g a c ti v iiie s 经营活动Own e r's equit y 所有者权益Partn e rsliip 合伙企业Pos i live cash flow 正现金流量R e t ai n e d e aniing 留存利润R e V e nue 收入So 1 epropri e to rship 独资企业So 1 V e n c y 淸偿能力St a b 1 e-dolla r assump t ion 稳左货币假设Stockliolde rs 股东Sto c kholders' eq uity 股东权益Win d ow d r es s i ng 门而粉饰中文英文一、资产类 A S sets流动资产Current asse t s说明货币资金Ca S h and cash cqu i v alents现金Cash银行存款Cas h in ba n kOther cash andcash eq uiva其她货币资金 1 ents外埠存款01 h er c i t y C ash i n bank银行本票 C a sh i e f s c heque银行汇票Bank draft信用卡Credit car d信用证保证金L7C Guarant e e dep o s i ts存出投资款Refund ab 1 e depos i t s短期投资Short— t enn in vestment s股票Short-term i n ve s tme n t s — s tockShort—te r m i n v cs t me n is —债券corporate bondsS h ort-l e rni in v estm e n is —corpora基金t e fundsShor i-term i nvestm ents - o t he其她rSh 0 rt — t enn i n v es t men t s f all 短期投资跌价准备i ng p r ice reser v es应收款 A ccoun t recei v ab 1 e应收票据Not e r eceivable银行承兑汇票 B ank a c c e p lance商业歩兑汇票T rade a c c e plan c e应收股利Div i dend rec e i vab 1 e应收利息Inte rest re c e i vabl e应收账款Account rece i v a bl e其她应收款0 111 e r n 0 t e s receiva b le坏账准备Bad d ebt re serv e s预付账款 A dvance mo n eyC 0 ve r de f i cU b y st a te应收补贴款subsidies of recei vable库存资产Inveniori e s物资采购S upp 1 i e s pur c basing原材料Raw m a te r iai s包装物Wrap p age低值易耗品Low— V alue consu mpd o n goods材料成本差异Mat e ria I s cost v a riance自制半成品S emi— F ini s hed goods库存商品 F i n is h e d goodsDif f ere nces b eiwe e n pur c h a sing 商品进销差价and se 1 li n g p ri c e委托加工物资Wo rkinproce s s — outsourcedTrust to and s e 11 t he g ood s on委托代销商品 a missi o n basi sm i s sione d and s e II the goo d s o n 受托代销商品 a mi s sion basis存货跌价准备I nvent o ry falling p r ice rese r v e sCollec t money and send ou t the分期收款发出商品g0 od s by s t age s待摊费用 D e f e rrcd and prep a id e x pc n s es 长期投资Lo n g-1 e r m i n ves t meni长期股权投资Long—t e nn inve s imcni on stocks股票投资I nve s t me n t on stocks其她股权投资Other investm e n t on sto c ks长期债权投资Long —term in v estment o n b ond sS t ock ri g hts i nveslme nt dep rec股权投资减值准备i ation res e r v e s其她债权投资Other inv e simcnt on bondsLong-term inv e stments de p r e c i a 长期投资减值准备t ion rese r vesS toe k right s inv e stm ent d e p股权投资减值准备rec i ation r e ser v e sB c red iior' s rights i nveslment d债权投资减值准备 e p r e ciaiion reser v es委托贷款Entrust 1 oans本金P r incipal利息I n t er e s t减值准备Dep r e ciat i onre s erves固定资产Fix e d assets房屋Buildi n g建筑物Stru c tur e机器设备Mach i n e ry equ i pm e nt运输设备Tra nsporla t ion facilities工具器具Instr u me n is and i mplemeni累计折1 口Accum u lated depr e ci a tionF i xed assets de p rc c i ation r e serv e固定资产减值准备sB u i 1 di n g/struc t ure d epre ciation房屋、建筑物减值准备reser v esMach in e ry eq u ipm e n t d e pr e c i 机器设备减值准备 a tion reserves工程物资P r oj e Cl goods an d mat e ria I专用材料Sp e c ial・p u rpos e materi a 1专用设备t Spec i al— p u rpose eq u ipme n预付大型设备款为生产准备得工具及器具在建工程安装工程在安装设备技术改造工程人修理工程PreP a ymentsforequipmentPrep a rati v e i nslruments an d im p lenient for fabri c ateConsiructi o n— i n・processE r ecti o n work s在建工程减值准备固定资产清理无形资产专利权非专利技术商标权著作权土地使用权商誉Erect i n g equ ipmen t-i n — process Tec h n i cal inn o v ation p r ojec t Gen e r a I overhaul p ro j ec t Consir u c t ion- i n - process de pre c ia t ion res e rvesL i quidati o n of fixed assetsInt a n s I b le assetsPate n IsN on-Pal e n t ST r ademarks, T r a de names无形资产减值准备专利权减值准备商标权减值准备未确认融资费用待处理财产损溢Copy r ightsT enureGoodwil IInta ngib 1 e Asse t sdeprec iationres e r vesP a lent rights dep reci a t ion rese r v e s trad e mark rights depr e c i aiion rese r ves Un a c k nowle d g e d financial cha r ges loss or inc a n d p r e p aidWa i I de a I a s set sLong — erm deferr e d长期待摊费用待处理财产损溢cxpe n sesW a it deal a s sets 1 o ss待处理流动资产损溢or I n eWait d e al i n t angible assets 1 oss or inc二.负债类短期负债短期借款应付票据银行欢兑汇票商业欢兑汇票应付账款预收账款代销商品款应付工资应付福利费应付股利应交税金Liabi 1 i t yCurren t I iabil i tyS h ort-1 erm bo r row i n g Notes p ayableBan k a cce p tan c eT rade acc e pia n c eA c count p a yableDe p o sit receivedProx y sale goods r evenu e Acer u e d wagesAccru e d welfa r ismDivi d e nds payableT ax p a y abl e应交增值税进项税额已交税金转出未交增值税减免税款销项税额出口退税进项税额转出value added lax paya b 1 eW i thho I dings on VATPa y ing taxUnpaid VA T chang e o verTax dedu c lio nS u b st i t uted money on VATTax r e inib u rsemen t fo r ex p ort C h ange o v er w ith n old ings o VAT出口抵减内销产品应纳税额转出多交增值税未交增值税应交营业税应交消费税应交资源税应交所得税Ex POrt dcd uc t domesti c sa 1 e s 0 ods t a X应交土地增值税应交城市维护建设税应交房产税应交土地使用税应交车船使用税应交个人所得税其她应交款其她应付款预捉费用其她负债待转资产价值预计负债长期负债长期借款Overpaid VAT c h ange o ve r Un p aid VATBusine s s tax pa y a b le C onsum p tionlax p ayable Resources tax p a ya b 1 eIneta x p a y abl eI n crement ta x o n land value ayab 1 eTax f or maint a i ning an d buildi n gciti e s payab 1 eHousing p r oper t y t ax pa y ableTenure tax p ay a bleV e hie 1 e and ve s LPT) p ayable Pers on a 1 ine lax Olh e r f und i n payi n gOl h e r payabi e sD r awi n g expe n s e i n advan c eOther I iabilit i ess e 1 u s a ge licen s e plate tax ( VVUpay a blec 0 nfomi i ty with-年内到期得长期借款-年后到期得长期借款应付债券债券而值债券溢价债券折价Pending chan ger o ver ass e t s value Antici p atio n I i a bi I itie sLo n g—term Li a b i 1 i ti e sLong —te r m I o a nsLon s -term I oans due wit h i n one ye a rLo n s — term loans due o v er one year Bon d s pay a bl eF ace value, P a r v aluePreniium on bondsDiscoun t on bond s应计利息长期应付款应付融资租赁款•年内到期得长期应付•年后到期得长期应付专项应付款•年内到期得专项应付•年后到期得专项应付递延税款A ccrued i n t ere s lL 0 ng-te r ni accou n t p a y able Accrued fi n ancial 1 e ase outla y Long— term a c coun t p a y abl e due with i n one y e arLong-t e rm ac c ount pa y able o ver one yearS pccia 1 pa y ableLon g — term s p e c ia 1 payable duewit h in o ne yea rLo n g— term s p e c ia 1 pa yabl e over one ye a rD e f e rral taxes三、所有者权益类资本实收资本（或股本）实收资本实收股本已归还投资资本公积资本（或股本）溢价OWNERS' E QUITYC apitaPa i d—up c a p i t a K o r stock) P a ici-up capi t atPa id— up s lockInvest me n t Return e dCapita I rese rveCpi t al(or Stock ) prem i urn Rccciv e n on — cash don a l e r e接受捐赠非现金资产准备股权投资准备拨款转入外币资本折算差额其她资本公积盈余公积法定盈余公积任总盈余公积法定公益金储备基金企业发展基金利润归还投资利润本年利润利润分配其她转入捉取法定盈余公积捉取法定公益金提収储备基金serveStock righ t i n vestment reserves Allocate sum s ch a ngeover i n F o re i gn c urre n c y cap i t a I Other capital r e scrv e S urplus re s e rV e s Legal su r plus Free su r pl us res e rves LegaI pu b I i c we 1fare fund R e serve fun dEn t erpr i se exp e ns i on Pro fits c ap i taliza d on f i n V e Simen tProfitsC u r r cm y e ar profi t s Pro f itdistri b ution Ol h e r ch engeo verin Wi t hdraw a I 1 e gal surp Ifundre t u rn ous Withdrawal I e gal public we 1 fare fund s Wi I h dra w al le g al pu b lie w cl f a r c捉収企业发展基金捉収职工奖励及福利塵金利润归还投资应付优先股股利提取任意盈余公积应付普通股股利fundsWi t hdrawal re s erv e for busin e ssc X pa n SionWiihd rawal staff and worke rs' bo nus and wel f a re fun dP rofi t s cap i t a 1 iza d o nreturn i n vestmentPrefe r r e d S t o c k divp ayab 1 eW i th d r awal o t her monulat i on fundofdsm 0 n Sto c k d i vidend $ pa ymo n Sto c k d iv i d c n ds c h a ng e转作资本(或股本)得普通股股利to asset s (or stock) 未分配利润Und i s tribuied profitable四、成本类生产成本基本生产成本辅助生产成本制造费用材料费管理人员工资奖金退职金补贴外保劳务费福利费会议费加班餐费市内交通费通讯费电话费水电取暖费税费租赁费管理费车辆维护费油料费培训费接待费图书、印刷费运费CostC 0 st of man u fact ure B ase co st of man u f a c t u reA UX 1 li a r y cost o f manuf a c t ur eManufact u ring ov e rhe a dMater i a IsE X c c u t iv e S al a rie sWagesR etir e menta llowanceBonusOutsourci n gEmplo y ee bCoferem c efeee nefils / w e IfareSpec i a 1 du tiesBus i n e s s ira v e lingCorrespondenc eCorre s po n den c eWai er an d S te a mTaxes and duesRentMa i n tenan ceV e h i c 1 es ma intenanceVe h ides m a i nt e na n ceE d ucat i on a n d t ra iningEnie r ta inmcntBooks and p ri n tingTrans potation保险费支付手续费杂费折I 口费机物料消耗劳动保护费季节性停工损失劳务成本In S U r ance pr e niiummiss i o nSund r y c h a rgesDepre c iat i on exp e nseArtic! e of consumpHo nLab o r p rot e cti o n feesLoss on s e ason a lily cessai i o nSer V i ce cos t s五、损益类收入业务收入主营业务收入产品销售收入服务收入其她业务收入材料销售包装物出租P r ofit an d lossI n eOP ERAT I NG INEPr i ine opera t ing reven ueSa 1 es revenueScrv i c e revenueO t he r operatin g revenue Sales mat e r i a 1 sWra p page leaseR e in i se ri g hl of a s s els rev e nu出让资产使用权收入返还所得税其她收入投资收益短期投资收益长期投资收益Re i mbursement ofinetaxOl h e r revenu elives tmenl ineCurr e nt in V es t ment i neL 0 ng—erm investm e n tineWiihdr a wa 10 f en t rust loansreser计提得委托贷款减值准备补贴收入国家扶持补贴收入其她补贴收入营业外收入非货币性交易收益现金溢余S u bsid ize Su b sidiz erevenuerevenue from c ou n t r y Other subsid i ze r e ve n ue NON-OP E RATING INENon-cash deal inc处置固定资产净收益出售无形资产收益固定资产盘盈罚款净收入支岀业务支出主营业务成本产品销售成本服务成本Cash ov e ra g eNel ine on d i sposal o f fixed a s s etsInc on s a le s o f in t a ngibl e asse t sF i xed ass e ts inv e ntory profitNet ame rcement incOutla yR evenue c h argesOperalin g costsCost of goo d s soldCos t o f scrv i ce主营业务税金及附加营业税消费税城市维护建设税Tax and assoc i a le c ha rgeS a 1 e s ta XConsumpt i on taxTax fo r ma i nta i ning a n d bu i Idi ng c i ti e s资源税Rcsour c es tax土地增值税Increme ntia x on land v alue其她业务支出0 t he r bus i n ess ex p e n se销售其她材料成本Olhe r cost of materi a 1 sale其她劳务成本0 th e r c 0 s t o f service其她业务税金及附加费Olh er tax and ass ociate ch a rge费用 E xpenses营业费用Ope rati ng e x p cns e s代销手续费 C onsignm e nt mis s ion ch arg e运杂费Trans polalion保险费I n s urance pr e miuni展览费Exh i bi t i 0 n fee s广告费Adverti s in g f e es管理费用 A dminiss t ra t iv e exp e n s es职1:工资S t af f Salar i es修理费Repair c h a r ge低值易耗摊销Article of c on s u mptio n办公费Offic e al Iowan c e差旅费Tr a ve 1 lin g expense工会经费L a b our u n ion ex p endit ur e研究与开发费Re s ea rchand development expen s e福利费Emp 1 oye e b enefits /we Ifare职工教育经费Pe r so n nd educat i o n待业保险费U nem p loymcni i nsurance劳动保险费Labour insura nee医疗保险费Medi c a 1 insurance会议费Cof e remc e聘请中介机构费Int e rm e diary org a n s咨询费诉讼费Legal cost业务招待费 B u s i n e ss e n t ertainment技术转让费Tech nolo gy tra nsferfees矿产资源补偿费M i neral resour c es pen s a t ion f ees扌II污费P 0 1 lutio n discharg e f e es房产税Hou s ing propc r ty la x车船使用税Veh i c 1 e and vessel us a g e lie e nse p 1 ate tax (VVULPT)土地使用税Tenu r e tax印花税S t amp ta x财务费用 F i nan c e charge利息支出I n t ere s I e xch ange汇兑损失For e ig n ex ch a n geloss备项手续费Ch a rge f or tro u b le各项专门借款费用S p eci a 1 —b or r owi ng c ost 营业外支出Nonbusin e ss exp en d i t ure捐赠支出Donat i on outl a y减值准条金Depre c iatio n res e rve s非常损失Ex t r aordinary 1 ossN et loss 0 n disposa 1 o f fixed 处理固定资产净损失tsL OSS on s ales o f i n t angible 出售无形资产损失t s固定资产盘亏Fixe d a sseis in v cntory 1 o $ s 债务重组损失Los s on a r rangemc n t罚款支出Amercement outlay所得税I n e t a X以前年度损益调整Prior year i n e adj ustme n t a s se a ss e。
金融专业词汇中英对照表(字母A-I)
After Hours Trading
收盘后交易
After Tax
税后营运收
A Operating
入
Income - ATOI
A
After Tax
税后利润率
Profit Margin
A After The Bell 收盘铃后
A
Agent
代理人
A Agency Bonds 机构债券
A
Agency Cross 交叉代理人
B
Bullet Repayment
一次性偿还
B
Bullet Trade 子弹式交易
B
Bull Market 牛市
Bull Spread 看涨的多空
B
套做
B
Burn Rate
资金消耗率
B
Business to 商业对商业 Business (B2B) （B2B)
B
Buy
买入
B
Buy And Hold 买入并持有
B
Black Thursday 黑色星期四
B
Block Trade 大宗交易
B
Blue Chip
蓝筹
B
Board Lot
单位数量， 整份股
B
Board Of Directors
董事会
Bond
债券
B
Bond
预期债券票
B
Anticipation 据
Note (BAN)
Bond
债券等值收
B
Equivalent
预算案
B
BUGS Index
无对冲黄金 股票指数
B
Bulge Bracket 表现最佳承 销商
财务会计用语
特别费用 ex works cost 工厂交货价
F fabricating cost 制造费用, 安装费用, 造价, 生产成本 facility cost 设备成本 factor cost 生产要素成本 familiarization cost 职工专业训练费用 feed cost 饲料费用 financial cost 财务费用, 财务成本 first cost 初期费用, 创业成本; 生产成本; 投资 fixed cost 固定成本 constant cost 固定成本 flat cost 净成本 floatation cost 债券发行费用; 发行成本 fringe cost
附加费用 fuel cost 燃料费 fully variable cost 完全变动成本 fund cost 资金成本 future cost 预测成本, 未来成本
G gas cost 煤气费用 generating cost 发电成本 gross cost 总成本
H handling cost 手续费; 处理费; 装卸费; 管理成本 haul cost 运输费 haulage cost (车辆)挂送费 historical cost 过去成本, 实际成本, 上期成本, 原始成本, 历史成本 holding cost 储备成本
discretionary costs 可控制成本 managed costs 可控制成本 programmed costs 可控制成本 displacement cost 代替成本 disposal cost 处理费用 distributed cost 已分摊成本 distributive cost 发行成本, 销售成本 divisional cost 分部成本, 部别成本
B back-stopping cost 支助费用 basic cost 原始价值, 基额成本 basic shop cost 基本制造成本 basic standard cost 基本标准成本 betterment costs 固定资产改良费用 binding cost
会计的30个专业术语
会计的30个专业术语以会计的30个专业术语为标题，写一篇文章。
一、资产负债表资产负债表是一种财务报表，用于展示公司在特定日期的资产、负债和股东权益的情况。
二、利润表利润表是一种财务报表，用于展示公司在特定期间内的收入、费用和利润的情况。
三、现金流量表现金流量表是一种财务报表，用于展示公司在特定期间内的现金流入和流出的情况。
四、会计准则会计准则是规定会计处理和报告的原则和规则，以确保财务信息的准确和可比性。
五、资产资产是公司拥有的经济资源，包括现金、应收账款、存货、固定资产等。
六、负债负债是公司所欠的债务和负责，包括应付账款、借款、未付薪酬等。
七、股东权益股东权益是公司所有者对公司的权益，包括股本、资本公积、留存收益等。
八、营业收入营业收入是公司在正常经营活动中所获得的收入，包括销售商品、提供劳务等。
九、成本费用成本费用是公司在生产和销售过程中所发生的费用，包括原材料成本、人工成本、销售费用等。
十、利润利润是公司在一定期间内净收入减去费用后的剩余金额，也是衡量公司盈利能力的重要指标。
十一、税前利润税前利润是指在扣除各项费用之前的利润金额。
十二、税后利润税后利润是指在扣除各项费用和税金之后的利润金额。
十三、应收账款应收账款是指公司向客户销售商品或提供劳务后尚未收到的款项。
十四、应付账款应付账款是指公司购买商品或接受劳务后尚未支付的款项。
十五、固定资产固定资产是公司长期持有并用于生产经营的资产，如土地、建筑物、机器设备等。
十六、流动资产流动资产是指公司短期内可以变现或消耗的资产，如现金、应收账款、存货等。
十七、流动负债流动负债是指公司短期内需要偿还的债务和负责，如应付账款、短期借款等。
十八、长期负债长期负债是指公司长期内需要偿还的债务和负责，如长期借款、发行债券等。
十九、投资收益投资收益是指公司通过投资获得的收益，如股息、利息、租金等。
二十、资产负债率资产负债率是指公司负债总额与资产总额的比率，用于评估公司的偿债能力。
会计相关专业术语 或方向的词语
会计相关专业术语或方向的词语下载提示：该文档是本店铺精心编制而成的，希望大家下载后，能够帮助大家解决实际问题。
文档下载后可定制修改，请根据实际需要进行调整和使用，谢谢！本店铺为大家提供各种类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，想了解不同资料格式和写法，敬请关注！Download tips: This document is carefully compiled by this editor. I hope that after you download it, it can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you! In addition, this shop provides you with various types of practical materials, such as educational essays, diary appreciation, sentence excerpts, ancient poems, classic articles, topic composition, work summary, word parsing, copy excerpts, other materials and so on, want to know different data formats and writing methods, please pay attention!会计专业术语与方向一、会计专业术语。
在会计领域，有许多专业术语是专业人士必须熟悉的。
财务会计专有名词
,.会计科目1001-现金-Cash on hand1002-银行存款-Cash in bank1009-其他货币资金-Other monetary fund 100901-外埠存款-Deposit in other cities 100902-银行本票-Cashier's cheque 100903-银行汇票-Bank draft100904-信用卡-Credit card100905-信用保证金-Deposit to creditor 100906-存出投资款-Cash in investing account1101-短期投资-Short-term investments 110101-股票-Short-term stock investments 110102-债券-Short-term bond investments 110203-基金-Short-term fund investments 110110-其他-Other short-term investments 1102-短期投资跌价准备-Provision for loss on decline in value of short-term investments 1111-应收票据-Notes receivable1121-应收股利-Dividends receivable1131-应收帐款-Accounts receivable1133-其他应收款-Other receivable1141-坏账准备-Provision for bad debts 1151-预付账款-Advance to suppliers1161-应收补贴款-Subsidy receivable1201-物资采购-Materials purchased1211-原材料-Raw materials1221-包装物-Containers1231-低值易耗品-Low cost and short lived articles1232-材料成本差异- Cost variances of material1241-自制半成品-Semi-finished products 1243-库存商品-Merchandise inventory 1244-商品进销差价-Margin between selling and purchasing price on merchandise 1251-委托加工物资-Material on consignment for further processing 1261-委托代销商品-Goods on consignment- out1271-受托代销商品-Goods on consignment-in1281-存货跌价准备-Provison for impairment of inventories1291-分期收款发出商品-Goods on instalment sales1301-待摊费用-Prepaid expense1401-长期股权投资-Long-term equity investments140101-股票投资-Long-term stock investments140102-其他股权投资-Other long-term equity investments1402-长期债权投资-Long-term debt investments140201-债券投资-Long-term bond investments140202-其他债权投资-Other long-term debt investments1421-长期投资减值准备-Provison for impairment of long-term investments 1431-委托贷款-Entrusted loan143101-本金-Principal of entrusted loan 143102-利息-Interest of entrusted loan 143103-减值准备-Provision for impairment of entrusted loan1501-固定资产-Fixed assets-cost1502-累计折旧-Accumulated depreciation 1505-固定资产减值准备-Provision for impairment of fixed assets1601-工程物资-Construction material 160101-专用材料-Specific purpose materials 160102-专用设备-Specific purpose equipments160103-预付大型设备款-Prepayments for major equipments,.160104-为生产准备的工具及器具-Tools and instruments prepared for production1603-在建工程-Construction in process 1605-在建工程减值准备-Provision for impairment of construction in process 1701-固定资产清理-Disposal of fixed assets 1801-无形资产-Intangible assets1815-未确认融资费用-Unrecognized finacing charges1901-长期待摊费用-Long-term deferred expenses1911-待处理财产损溢-Profit & loss of assets pending disposal191101-待处理流动资产损溢-Profit & loss of current-assets pending disposal191102-待处理固定资产损溢-Profit & loss of fixed assets pending disposal2101-短期借款-Short-term loans2111-应付票据-Notes payable2121-应付账款-Accounts payable2131-预收账款-Advance from customers 2141-代销商品款-Accounts of consigned goods2151-应付工资-Wages payable2153-应付福利费-Welfare payable2161-应付股利-Dividends payable2171-应交税金-Taxes payable217101-应交增值税-Value added tax payable 21710101-进项税额-Input VAT21710102-已交税金-Payment of VAT 21710103-转出未交增值税-Outgoing of unpaid VAT21710104-减免税款-VAT relief21710105-销项税额-Output VAT 21710106-出口退税-Refund of VAT for export21710107-进项税额转出-Outgoing of input VAT 21710108-出口抵减内销产品应纳税额-Merchandise VAT from expert to domestic saling21710109-转出多交增值税-Outgoing of over-paid VAT217102-未交增值税-Unpaid VAT217103-应交营业税-Business tax payable 217104-应交消费税-Consumer tax payable 217105-应交资源税-Tax on natural resources payable217106-应交所得税-Income tax payable 217107-应交土地增值税-Land appreciation tax payable217108-应交城市维护建设税-Urban maintainence and construction tax payable 217109-应交房产税-Real estate tax payable 217110-应交土地使用税-Land use tax payable217111-应交车船使用税-Vehicle and vessel usage tax payable217112-应交个人所得税-Personal income tax payable2176-其他应交款-Other fund payable2181-其他应付款-Other payables2191-预提费用-Accured expenses2201-待转资产价值-Pending transfer value of assets2211-预计负债-Estimable libilities2301-长期借款-Long-term loans2311-应付债券-Bonds payable231101-债券面值-Par value of bond 231102-债券溢价-Bond premium231103-债券折价-Bond discount231104-应计利息-Accured bond interest 2321-长期应付款-Long-term payable2331-专项应付款-Specific account payable 2341-递延税款-Deferred tax3101-实收资本(或股本）-Paid-in capital（or,.share capital)3103-已归还投资-Retired capital3111-资本公积-Capital reserve311101-资本（或股本）溢价-Capital (or share captical) premium311102-接受捐赠非现金资产准备-Restricted capital reserve of non-cash assets donation received311104-股权投资准备-Restricted capital reserve of equity investments311105-拨款转入-Government grants received311106-外币资本折算差额-Foreign currency capital conversion difference311107-其他资本公积- Other capital reserve 3121-盈余公积-Surplus reserve312101-法定盈余公积-Statutory surplus reserve312102-任意盈余公积-Discretionary earning surplus312103-法定公益金-Statutory public welfare fund312104-储备基金-Reserve fund312105-企业发展基金-Enterprise development fund312106-利润归还投资-Profit return for investment3131-本年利润-Profit & loss summary 3141-利润分配-Distribution profit314101-其他转入-Other adjustments 314102-提取法定盈余公积金-Extract for statutory surplus reserve314103-提取法定公益金-Extract for statutory public welfare fund314104-提取储备基金-Extract for reserve fund314105-提取企业发展基金-Extract for enterprise development fund 314106-提取职工奖励及福利基金-Extract for staff bonus and welfare fund314107-利润归还投资-Profit return of capital invested314108-应付优先股股利-Preference share dividend payable314109-提取任意盈余公积-Extract for discretionary earning surplus314110-应付普通股股利-Ordinary share dividend payable314111-转作资本（或股本）的普通股股利-Ordinary share dividend transfer to capital(or share)314115-未分配利润-Undistributed profit 4101-生产成本-Cost of production 410101-基本生产成本-Basic production cost 410102-辅助生产成本-Auxiliary production cost4105-制造费用-Manufacturing overheads 4107-劳务成本-Labor cost5101-主营业务收入-Sales revenue5102-其他业务收入-Revenues from other operations5201-投资收益-Investment income5203-补贴收入-Subsidy income5301-营业外收入-Non-operating profit 5401-主营业务成本-Cost of sales5402-主营业务税金及附加-Sales tax5405-其他业务支出-Cost of other operations 5501-营业费用-Operating expenses5502-管理费用-General and administrative expenses5503-财务费用-Financial expenses5601-营业外支出-Non-operating expenses 5701-所得税-Income tax5801-以前年度损益调整-Prior period profit & loss adjustment1-财务管理-financial management,.1-资金-fund1-金融商品-financial instrument1-财务活动-finance activity1-筹资管理-financing management1-投资管理-investing management1-直接投资-direct investment1-间接投资-indirect investment1-证券投资-securities investment1-长期投资-long-term investment (or Noncurrent investment)1-短期投资-short-term investment (or temperorary investment)1-对内投资-internal investment1-对外投资-external investment1-利润（股利）分配管理-profit and dividend distribution management1-利润最大化-profit maximum1-资本利润率（每股利润）最大化-Earnings per share maximum1-企业价值-value of the enterprise1-财务预测-financial prodiction1-财务决策-financial decision1-财务预算-financial budget1-财务控制-financial control1-财务分析-financial analysis1-所得税-income tax1-流转税-tax on commeodities in circulation 1-资源税-tax on (natural) resources1-财产税-property tax1-行为税-tax on economic activities1-利率-interest rate1-纯利率-the real risk-free rate of interest1-通货膨胀附加率-inflation premium1-风险附加率-risk premium- -2-资金的时间价值-time value of money2-终值-future value2-现值-present value 2-年金-annuity2-预付年金-annuity due2-永续年金-indefinte annuity2-风险-risk2-市场风险-market risk2-企业特有风险-unsystematic risk (or company-specific risk)2-经营风险-operating risk2-财务风险-financial risk2-报酬-return2-投资报酬率-return on investment (ROI)2-无风险报酬率-return on risk free investment2-风险报酬率-return on risk investment2-期望值-expected rate of return2-方差-variance2-标准差-standard deviation2-标准差系数-coefficient of variance2-成本性态分析-cost behavior analysis2-本量利分析-cost volume prfoit analysis (CVP analysis)2-变动成本-variable cost2-固定成本-fixed cost2-混合成本-mixed cost2-高低点法-high-low method2-散布图法-scattered-points graphing method2-一元直线回归法-regression analysis method2-技术测定法-industrial engineering method 2-直接分析法-direct analysis2-边际贡献-contribution margin2-边际贡献率-contribution margin rate2-变动成本率-variable cost rate2-保本分析-break-even analysis2-保利分析-target profit analysis2-安全边际量-safety margins2-安全边际额-sales revenue on safey margins,.- -3-筹资决策-financing decision3-吸收直接投资-Absoption investment3-发行股票-stock issuance3-发行债券-bonds issuance3-融资租赁-capital lease3-商业信用-commercial trust or commercial credit3-销售百分比法-Percentage on sales method 3-每股价格-price per share3-优先股筹资-preferred stock financing3-留存收益-retained earnings3-补偿性余额-compensation balance3-名义利率-nominal rate- -4-资本成本-cost of capital4-资本结构-capital structure4-资本成本率-the cost of capital rate4-综合资本-comprehesive capital4-边际资本成本-marginal cost of capital4-经营杠杆-operating leverage4-财务杠杆-finance leverage4-综合杠杆-comprehensive leverage4-资本结构的优化-optimal captial structure - -5-项目投资-project investment5-投资-investment5-现金流量-cash flows5-营业收入-operating revenue5-固定资产-fixed assets5-流动资金-working capital5-付现成本（或经营成本）-operating cost5-变动成本-variable cost5-固定成本-fixed cost5-折旧额及摊销额-depreciation or amortization amount5-现金净流量-net cash flows5-年现金流入量-annual cash inflows 5-年现金流出量-annual cash outflows5-净利润-net income5-沉落成本-sunk cost5-机会成本-opportunity cost5-净营运资金-net working capital5-非贴现指标-non-dicounting index5-净现值-net present value5-净现值率-the rate of net present value5-现值指数-present value index5-内含报酬率-internal rate of return5-投资风险-risk of investment- -6-证券投资-investment in securities6-债券投资-debt investment6-股票投资-equtiy investment6-组合投资-investment in portfolio6-基金投资-investment in funds6-委托买卖-commisssion business6-债券的价值-value of bonds6-股票的价值-value of stocks6-系统性风险-systematic risk6-市场风险-market risk6-利率风险-risk of interest rate6-购买力风险-purchase power risk6-非系统性风险-non-systematic risk6-行业风险-industrial risk6-经营风险-operating risk6-违约风险-risk on default- -7-货币资金平均持有量-precautionary balances of cash7-应收账款-accounts receivable7-坏账成本-bad-debt expense or cost7-信用政策-credit policy7-现金折扣-cash discount7-存货管理-inventory management8-利润分配-profit distribution8-股利分配-dividend distribution,.8-现金股利-cash dividend8-股票股利-stock dividend8-股利宣告日-dividend declaration date8-股利发放日-dividend payment date- -9-财务预算-financial budget9-固定预算-fixed budget9-弹性预算-flexible budget9-增量预算-incremental budget9-零基预算-current period budget9-赤字预算-unbalanced budget9-现金预算-cash budget9-定期预算-periodic budget9-滚动预算-rolling budget9-销售预算-sales budget9-生产预算-production budget9-预计利润表-budgeted income statement 9-预计资产负债表-budgeted balance sheet 9-预计现金流量表-budgeted statement of cash flows- -10-财务控制-financial control10-价值控制-valuation control10-综合控制-comprehensive control10-责任中心-responsibility centers10-成本中心-cost center10-利润中心-profit center10-投资中心-investment center10-投资报酬率-return on investment (ROI) 10-剩余收益-residual value10-经济增加值-economic value added10-内部转移价格-transfer pricing10-市场价格-market based transfer prices 10-协商价格-negotiated transfer prices10-双重价格-the dual transfer pricing10-以“成本”做为内部转移价格-cost based transfer prices10-标准成本法-standard costing 10-标准变动成本-standard variable cost10-标准固定成本-standard fixed cost10-差异分析-variance analysis10-有利差异-favorable variance10-不利差异-unfavorable variance- -11-财务指标分析-financial index analysis11-财务报表分析-financial statement analysis 11-偿债能力-debt solvency capacity11-营运能力-operating capacity11-盈利能力-profitability11-现金流-cash flow11-比率分析法-ratio analysis11-效率比率-efficiency ratios11-结构比率-the structural ratios11-相关比率-relevant rations11-流动比率-current ratio11-流动资产-current assets11-货币资金-curency and fund (or cash and its equivalent)11-短期投资-short-term investment (or temporary investment)11-应收票据-notes receivable11-应收账款-account receivable11-预付账款-account in advance11-其他应收款-other receivables11-存货- inventory11-待摊费用-prepaid expense11-一年内到期的长期债权投资-investment in bonds extinguished in the current year11-长期投资-long-term investment11-固定资产-fixed (or plant) assets11-固定资产原价-original cost of fixed assets 11-累计折旧-accumulated depreciation11-固定资产净值-net book value of fixed assets11-固定资产清理-disposal of fixed assets11-固定资产减值损失-fixed asset impairment,.loss11-在建工程-construction in process11-无形资产及其他资产-intangibles and other assets11-递延资产-deferred assets11-长期待摊费用-long-term prepaid expense 11-其他长期资产-other long-term assets11-流动负债-current liablities11-短期借款-short-term bank loan11-应付票据-note payable11-应付账款-account payable11-预收账款-unearned revenue11-其他应付款-other payables11-应付工资-salaries payable11-应付福利费-wefare funds payable11-应交税金-tax payable11-其他应交款-other payables11-预提费用-allownce for expenses11-一年内到期的长期负债-long-term liability expired in the current year11-其他流动负债-other current liablities11-长期负债-long-term or noncurrent liablities11-长期借款-long-term bank loan11-应付债券-bonds payable11-其他长期负债-other long-term liabilities 11-所有者权益-owner's equity11-实收资本-paid - in capital11-资本公积-capital reserve11-未分配利润-undistributed profit11-主营业务收入-revenue from major operations (usually sales revenue)11-主营业务成本-cost of goods sold (or cost of sales)11-主营业务利润-operating income11-其他业务利润-other income11-营业费用-selling expenses11-管理费用-general and adminstrative expense11-财务费用-financial (or interest) expense 11-投资收益-investment income (or income from investment)11-营业外收入-gain (or other revenues)11-营业外支出-loss (or other expenses or losses)11-税前利润-pretax income (or net income before income tax)11-所得税-income tax expense11-净利润-net income (or net profit)11-流动比率-current ratio11-速动比率-quick ratio (or acid quick ratio, or acid test ratio)11-现金比率- cash ratio11-资产负债率-Debt to asset ratio11-产权比率-Debt to equity ratio11-有形净值负债率-Debt to tangible assets ratio11-利息保障倍数-times interest earned ratio 11-应收账款周转率- Receivables turnover11-存货周转率-inventory turnover11-流动资产周转率-current assets turnover 11-固定资产周转率-fixed assets turnover11-总资产周转率-total assets turnover11-销售毛利率-gross profit to sales ratio11-销售净利率-profit margin11-成本利润率-profit to cost ratio11-总资产报酬率-return on total assets11-净资产收益率-return on equtiy (or net assets)11-资本保值增值率-capital maintenance and increment ratio11-销售现金比率-net operating cash flow to sales ratio11-每股营业现金净流量-net operating cash flow per share11-净收益营运指数-operating profit to net,.income ratio11-现金营运指数-operating cash flow to operating profit ratio11-杜邦财务分析-the Du Pont financial analysis system11-沃尔比重评分法-the Alexander Wall system成本会计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 帐政治风险political risk再开票中心re-invoicing 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 investments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国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company 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 配比原则matching旅游、饮食服务企业会计accounting of tourism and service施工企业会accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原则accrual basis农业会计accounting of agricultural enterprises实现原则realization principle历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises建设单位会计accounting of construction units,.记账本位币recording currency计量属性measurement attributes及时性原则timeliness货币计量monetary measurement会计准则accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making 会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment;会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation 会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle, GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反馈价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises 对外报表external statements对内报表internal statements一致性原则consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises,.预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财务会计原则financial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原则materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入的确认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets|可转换债券convertible bonds加速折旧法accelerated depreciation methods公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds 后进先出法last-in, first-out, LIFO应付票据贴现discount on notes payable先进先出去first-in, first-out缩写FIFO 在发建工程constructions in process固定资产更换与改良improvements and replacements of fixed assets实地盘存制periodic inventory system 收益总括观点all-inclusive concept of income可变现净值法net realizable value固定资产扩建sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets|有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts;,.商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income股本capital stock公司债券偿还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利益分配profit distribution应计费用accrued expense商标权trademarks and trade names 净利润net income应付利润profit payable收益债券income bonds利息资本化capitalization of interests 预付账款advance to supplier其他应收款other receivables现金cash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股利dividend应交税金taxes payable负商誉negative goodwill费用的确认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges当期经营观点current operating concept of income存货销售的影响effects of inventory errors折旧方法depreciation method 折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专利权patents住房基金housing fund重置成本法replacement costing专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet自然资源natural resources存货inventory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版权copyrights汇总原始凭证cumulative source document．汇总记账凭证核算形式bookkeeping procedure using summary vouchers工作底稿working paper复式记账凭证multiple 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 document．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 procedure using 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 局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document．联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger 日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping 实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts 通用记账凭证general purpose voucher 通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document．nbspfrom 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 relationships 账项调整adjustment of accountf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多栏式日记账核算形式bookkeeping procedure using columnar journal,对账checking对应账户corresponding accounts定期清查Periodic checking method` 定期盘存制periodic inventory system 订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping 从属账户Secondary accounts成本计算账户costing accounts财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts 备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum 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。
常用财务会计专业术语表(1)A-I电子教案
常用财务会计专业术语表(1)A-I
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财务会计学常考的名词解释
财务会计学常考的名词解释财务会计学，作为财经类专业的核心学科之一，涉及各种财务管理和会计方面的知识。
在财务会计学的学习过程中，经常会遇到一些常见的名词和术语，这些名词解释对于理解和应用财务会计学非常重要。
本文将针对财务会计学常考的名词进行解释和论述。
一、资产（Assets）资产是指企业所拥有的具有经济价值的资源或权益，可用于支持企业的经营活动和实现未来的经济利益。
资产通常可以分为流动资产和非流动资产两大类。
流动资产包括现金、应收账款和存货等短期内能够转换为现金或现金等价物的资产。
非流动资产包括固定资产、投资性房地产和无形资产等在企业长期使用或持有的资产。
二、负债（Liabilities）负债是指企业对外部组织或个人承担的债务或义务。
负债通常可以分为长期负债和短期负债两大类。
长期负债是指在未来一年内到期的负债，比如长期借款。
短期负债是指在未来一年内到期的负债，比如短期借款和应付账款。
三、所有者权益（Owner's Equity）所有者权益指企业所有者对企业净资产的拥有权。
净资产是指企业总资产减去总负债的余额。
所有者权益包括股东权益和利润留存两部分。
股东权益是指股东投资于企业的资金，包括普通股和优先股等。
利润留存是指企业未分配给股东的利润，用于企业未来发展和回报股东。
四、收入（Revenue）收入是指企业在正常经营活动中形成的经济利益的增加，可以体现为货币或其他形式。
收入通常可以分为主营业务收入和其他业务收入两大类。
主营业务收入是指与企业主要经营活动相关的销售收入或服务收入。
其他业务收入是指与企业非主要经营活动相关的收入，比如利息收入和租金收入等。
五、费用（Expenses）费用是指企业为了实现其核心经营目标而发生的、流出的资源或义务。
费用通常可以分为主营业务费用和管理费用两大类。
主营业务费用是指与企业主要经营活动直接相关的成本或费用，比如原材料成本和销售费用等。
管理费用是指与企业非主要经营活动相关的费用，比如行政费用和财务费用等。
财务会计英语专业词汇
General Ledger总分类帐一、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 Equivalents100901 外埠存款 Other City Cash In Bank100902 银行本票 Cashier's Cheque100903 银行汇票 Bank Draft100904 信用卡 Credit Card100905 信用证保证金 L/C Guarantee Deposits存款, 押金, 保证金 Deposits100906 存出投资款 Refundable Deposits1101 短期投资 Short-Term Investments110101 股票 Short-Term Investments - Stock Stock 股票110102 债券 Short-Term Investments - Corporate Bonds110103 基金 Short-Term Investments - Corporate Funds110110 其他 Short-Term Investments - Other1102 短期投资跌价准备 Short-Term Investments Falling Price Reserves Reserves储量 Service服务应收款 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 Receivable Equity权益 Investment投资1122 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 Receivable可接受的Deficit赤字库存资产 Inventories1201 物资采购 Supplies Purchasing1211 原材料 Raw Materials1221 包装物 Wrap Page1231 低值易耗品 Low-Value Consumption Goods1232 材料成本差异 Materials Cost Variance Variance 差异1241 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 Basis1281 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 Deferred延期的,长期资产 Long-Term Assets长期投资 Long-Term Investment1401 长期股权投资 Long-Term Investment On Stocks140101 股票投资 Investment On Stocks140102 其他股权投资 Other Investment On Stocks1402 长期债权投资 Long-Term Investment On Bonds140201 债券投资 Investment On Bonds140202 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 Creditor's Rights Investment Depreciation ReservesDepreciation 贬值、折旧1431 委托贷款 Entrust Loans143101 本金 Principal143102 利息 Interest143103 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 Material160101 专用材料 Special-Purpose Material160102 专用设备 Special-Purpose Equipment160103 预付大型设备款 Prepayments For Equipment160104 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 Reserves 1701 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 Welfares2161 应付股利 Dividends Payable2171 应交税金 Tax Payable217101 应交增值税 Value Added Tax Payable21710101 进项税额 Withholdings On Vat21710102 已交税金 Paying Tax21710103 转出未交增值税 Unpaid Vat Changeover21710104 减免税款 Tax Deduction21710105 销项税额 Substituted Money On Vat21710106 出口退税 Tax Reimbursement For Export21710107 进项税额转出 Changeover Withholdings On Vat21710108 出口抵减内销产品应纳税额 Export Deduct Domestic Sales Goods Tax 21710109 转出多交增值税 Overpaid Vat Changeover21710110 未交增值税 Unpaid Vat217102 应交营业税 Business Tax Payable217103 应交消费税 Consumption Tax Payable217104 应交资源税 Resources Tax Payable217105 应交所得税 Income Tax Payable217106 应交土地增值税 Increment Tax On Land Value Payable217107 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 Payable217109 应交土地使用税 Tenure Tax Payable217110 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 Change Rover 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 Payable231101 债券面值 Face Value, Par Value231102 债券溢价 Premium On Bonds231103 债券折价 Discount On Bonds231104 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 Owner's Equity资本 Capita3101 实收资本(或股本) Paid-Up Capital(Or Stock)实收资本 Pail-Up Capital实收股本 Paid-Up Stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital Reserve311101 资本(或股本)溢价 Capital(Or Stock) Premium311102 接受捐赠非现金资产准备 Receive Non-Cash Donate Reserve311103 股权投资准备 Stock Right Investment Reserves311105 拨款转入 Allocate Sums Changeover In311106 外币资本折算差额 Foreign Currency Capital311107 其他资本公积 Other Capital Reserve3121 盈余公积 Surplus Reserves312101 法定盈余公积 Legal Surplus312102 任意盈余公积 Free Surplus Reserves312103 法定公益金 Legal Public Welfare Fund312104 储备基金 Reserve Fund312105 企业发展基金 Enterprise Expansion Fund312106 利润归还投资 Profits Capitalized On Return Of Investment利润 Profits3131 本年利润 Current Year Profits3141 利润分配 Profit Distribution314101 其他转入 Other Changeover In314102 提取法定盈余公积 Withdrawal Legal Surplus314103 提取法定公益金 Withdrawal Legal Public Welfare Funds314104 提取储备基金 Withdrawal Reserve Fund314105 提取企业发展基金 Withdrawal Reserve For Business Expansion314106 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 Capitalized On Return Of Investment314108 应付优先股股利 Preferred Stock Dividends Payable314109 提取任意盈余公积 Withdrawal Other Common Accumulation Fund314110 应付普通股股利 Common Stock Dividends Payable314111 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 Manufacture410101 基本生产成本 Base Cost Of Manufacture410102 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 Conferences加班餐费 Special Duties市内交通费 Business Traveling通讯费 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 Transportation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 4107 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 Wrap Page Lease出让资产使用权收入 Remise Right Of Assets Revenue返还所得税 Reimbursement Of Income Tax Reimbursement付还, 退还其他收入 Other Revenue5201 投资收益 Investment Income短期投资收益 Current Investment Income长期投资收益 Long-Term Investment Income计提的委托贷款减值准备 Withdrawal Of Entrust Loans Reserves 5203 补贴收入 Subsidize Revenue国家扶持补贴收入 Subsidize Revenue From Country其他补贴收入 Other Subsidize Revenue5301 营业外收入 Non-Operating Income非货币性交易收益 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 Transportation保险费 Insurance Premium展览费 Exhibition Fees广告费 Advertising Fees5502 管理费用 Administrative 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 Labor 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 Labor Insurance医疗保险费 Medical Insurance会议费 Conference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 No Business 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会计专业英语词汇Acca1 10 11(001) A Series Of 一系列(002) Abatement 扣减(003) Absolute And Unconditional Payments 绝对和无条件付款(004) Absorbed Overhead 已吸收制造费用(005) Absorption Costing 吸收成本计算(006) Accelerated 加速的(007) Accelerated Depreciation Method 加速折旧法(008) Accelerated Payment 加速支付(009) Acceptance 承兑、接受(010) Acceptance Date 接受日(011) Accession 加入(012) Accessories 附属设备(013) Account 帐户,报表(014) Account Ability 承担责任的程度(015) Account Ability Concept 经营责任概念(016) Account Number 账户编号(017) Account Sale 承销清单(018) Account Title 会计科目(019) Accountancy 会计职业(020) Accountant 会计师(021) Accounting 会计学(022) Accounting Assumption 会计假设(023) Accounting Bases 会计基础(024) Accounting Benefits 会计利益(025) Accounting Concepts 会计概念(026) Accounting Control 会计控制(027) Accounting Cycle 会计循环(028) Accounting Decision Making 会计决策(029) Accounting Department 会计机构(030) Accounting Document 会计凭证(031) Accounting Elements 会计要素(032) Accounting Entity 会计主体(033) Accounting Entry 会计分录(034) Accounting Environment 会计环境(035) Accounting Equation 会计等式(036) Accounting Forecasting 会计预测(037) Accounting Information 会计信息(038) Accounting Manual 会计手册(039) Accounting Measurement 会计计量(040) Accounting Method 会计方法(041) Accounting Object 会计对象(042) Accounting Objective 会计目标(043) Accounting Of Agricultural Enterprises 农业会计(044) Accounting Of Civil Aviation Transportation Enterprises 民航运输企业会计(045) Accounting Of Commercial Enterprises 商品流通企业会计(046) Accounting Of Communication And Transportation Enterprises 交通运输企业会计(047) Accounting Of Construction Enterprises 施工企业会计(048) Accounting Of Construction Units 建设单位会计(049) Accounting Of Enterprises With Foreign Investment 外商投资企业会计(050) Accounting Of Financial Institutions 金融企业会计(051) Accounting Of Foreign Economic Cooperation Enter Prises 对外经济合作企业会计(052) Accounting Of High Technology Enterprises 高新技术企业会计(053) Accounting Of Industrial Enterprises 工业会计(054) Accounting Of Insurance Companies 保险企业会计(055) Accounting Of Post And Telecommunication Enterprises 邮电通信企业会计(056) Accounting Of Rail Way Transportation Enterprises 铁路运输企业会计(057) Accounting Of Real Estate Enterprises 房地产开发企业会计(058) Accounting Of Stock Companies 股份制企业会计(059) Accounting Of Tourism And Service 旅游、饮食服务企业会计(060) Accounting Period 会计期间(061) Accounting Personnel 会计人员(062) Accounting Policies 会计政策(063) Accounting Postulate 会计假设(064) Accounting Practice 会计实务(065) Accounting Principles 会计准则(066) Accounting Procedures 会计程序(067) Accounting Professional Ethics 会计职业道德(068) Accounting Rate Of Return 会计报酬率(069) Accounting Recognition 会计确认(070) Accounting Records 会计记录(071) Accounting Reference Date 会计参照日(072) Accounting Reference Period 会计参照期间(073) Accounting Research 会计研究(074) Accounting Science System 会计学科体系(075) Accounting Series Release 会计公告文件(076) Accounting Standards 会计准则(077) Accounting Statements 会计报表(078) Accounting Supervision 会计监督(079) Accounting System 会计制度/会计系统(080) Accounting Theory 会计理论(081) Accounting Treatment 会计处理(082) Accounting Valuation 会计计价(083) Accounting-Rate-Of-Return Method 会计收益率法(084) Accounts For Settlement Of Claim 债权结算账户(085) Accounts For Settlement Of Claim And Debt 债权债务结算账户(086) Accounts For Settlement Of Debt 债务结算账户(087) Accounts Of Applications Of Funds 资金运用账户(088) Accounts Of Sources Of Funds 资金来源账户(089) Accounts Payable 应付账款(090) Accounts Receivable Collection Period 应收账款收款期(091) Accounts Receivable Ledger 应收账款明细分类账(092) Accounts Receivable Method 应收账款法(093) Accounts Receivable Turnover 应收账款周转率(094) Accounts Receivable 应收账款(095) Accredited Investors 经备案的投资人(096) Accrual 获利, 利息, 自然增长/应计项目(097) Accrual Accounting 权责发生制会计(098) Accrual Basis 权责发生制原则(099) Accrual Concept 权责发生制概念,应计概念(100) Accrued Assets 应计资产(101) Accrued Expenses 应计费用(102) Accrued Interest 应计利息(103) Accrued Liabilities 应计负债(104) Accrued Payable 应计应付账款(105) Accrued Receivable 应计应收账款(106) Accrued Revenue 应计收入(107) Accumulated Allowance 累计准备金(108) Accumulated Depreciation 累计折旧(109) Accumulated Profits 累积利益(110) Accuracy 准确度(111) Acid Test Ration 速动比率'(0酸性测试比率)(112) Acknowledgement Requirement 对承认的要求(113) Acquisition 购置(114) Acquisition Accounting 收购会计(115) Acquisition Of Assets 资产的取得(116) Acquisitions 兼并(117) Act On Product Liability (德国)生产责任法(118) Action 诉讼(119) Activity Based Accounting 作业基础成本计算 Abc (120) Actual Cost 实际成本(121) Actual Ownership 事实上的所有权(122) Adding Device 加法设备(123) Additional Filings 补充备案(124) Additional Margin 附加利差(125) Additional Risk 附加风险(126) Additions 设备的附件(127) Additions Of Fixed Assets 固定资产扩建(128) Adjunct Accounts 附加账户(129) Adjusted Net Present Value 调整后的净现值(130) Adjusted Tax Basis 已调整税基(131) Adjusting Entry 调整记录(132) Adjusting Events 调整事项(133) Adjusting Journal Entry 调整分录(134) Adjusting Procedures 调整程序(135) Adjustment 调整(136) Adjustment Accounts 调整账户(137) Adjustment Of Account 账项调整(138) Adjustment Of Yield 对收益的调整(139) Administrative Expenses 行政管理费(140) Administrative Fee 管理费(141) Administrative Law (美国)行政法(142) Advance 放款(143) Advance Notice 事先通知(144) Advance To Supplier 预付账款(145) Advances 预付(146) Adverse Tax Consequences 不利的税收后果(147) Advertising 做广告(148) Advertising Expense 广告费(149) Advice Note 发货通知(150) Affiliate 附属机构(151) Affiliated Group 联合团体(152) African Leasing Association 非洲租赁协会(153) After-Tax Rate 税后利率(154) Agency 代理(155) Agency Cost 代理成本(156) Agent 代理人(157) Aggregate 合计(158) Aggregate Rents 合计租金(159) Aggregate Risk 合计风险(160) Aging Of Accounts Receivable Method 应收账龄分析法(161) Agreement 协议(162) Agreement Concerning Rights Of Explore Natural Resources 涉及自然资源开发权的协议(163) Align 调准(164) Alliances 联盟(165) All-Inclusive Concept Of Income 收益总括观点(166) Allocation Of Finance Income 财务收益分配(167) Allotments 分配数(168) Allowance 津贴(169) Allowance For Losses On Receivables 应收款损失备抵金(170) All-Purpose Financial Statements 通用报表(171) Alternative Minimum Tax (美国)可替代最低税(172) Alternative Uses 改换用途地使用(173) Amalgamation 合并(174) Amenability To Foreign Investment 外国投资的易受控制程度(175) Amendment 修改(176) American Accounting Association 美国会计协会(177) American Institute Of Cpas 美国注册会计师协会(178) Amortization 摊销(179) Amortization Of Deferred Loan Fees And Related Consideration 递延的贷款费和相关的报酬的摊销(180) Amortization Schedule 摊销进度表(181) Amortize 摊销/分期清偿(182) Amortized Cost 应摊成本(183) Amount Of Recourse 求偿金额(184) Amount Of Usage 使用量(185) Analogous To 类推为(186) Analytical Review 分析性检查(187) Annual Budget Appropriation 年度预算拨款(188) Annual Equivalent Cost 年度等量成本法(189) Annual Report And Accounts 年度报告和报表(190) Annual Report 年度报告(191) Annuities 年金(192) Appendix 契约性文件的附件(193) Applicable Law 适用法律(194) Applicable Securities Laws 适用的证券法律(195) Applicable Tax Life 适用的应纳税寿命(196) Applied Cost 已分配成本(197) Applied Expense 已分配费用(198) Applied Manufacturing Expense 己分配制造费用(199) Apportion 摊派(200) Apportioned Charge 摊派费用(201) Appraisal 评估(202) Appraisal Cost 检验成本(203) Appraisers 评估人员(204) Appreciation 溢价、涨价(205) Appropriated Retained Earnings 拨定留存收益(206) Appropriation 侵占(207) Appropriation Account 盈余分配帐户(208) Appropriation Provisions 拨款条例(209) Approval 核准(210) Approval Authority 核准权(211) Approximation 近似(212) 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(213) Arbitration 仲裁(214) Arm's Length Transaction 公平交易(215) Arrangement 安排(216) Arrest 扣留(217) Art Perspective 艺术论(218) Article 2a 美国统一商法典关于法定融资租赁的条款(219) Article Of Association 公司章程(220) Articles Of Association 公司章程细则(221) Articles Of Incorporation 公司章程(222) Articulation 勾稽关系(223) Asia Lease 亚洲租赁协会(224) Assemble 汇集(225) Assess 评估(226) Assessment 课税(227) Asset 资产(228) Asset Backed Financing 资产支持型融资(229) Asset Based Lesser 立足于资产的出租人(230) Asset Manager 设备经理(231) Asset Oriented Lesser (经营租赁中的)资产导向型出租人(232) Asset Risk Insurance 资产风险保险(233) Asset Securitization 资产证券化(234) Asset Specificity 资产特点(235) Asset Tracking 资产跟踪(236) Asset Value Per Share 每股资产价值(237) Assets 资产(238) Assets Cover 资产保障(239) Assignee 受让人(240) Assignment 让与(241) Assignment Of Accounts Receivable 应收账款出借(242) Associated Company 联营公司(243) Association 社团 Society(244) Assumption 假设(245) At The Expiry 期限届满时(246) Attachments 附着物(247) Attainable Standard 可达标准(248) Attorney Fee 律师费(249) Attributable Profit 可归属利润(250) Attributes 属性(251) Auction Sale 拍卖(252) Audit 审计(253) Audit Report 审计报告(254) Auditing Standards 审计准则(255) Auditor 审计员(256) Authenticate 认证(257) Authentication 证实(258) Authority 当局(259) Authorize 认可(260) Authorized Share Capital 额定股本(261) Authorized Stock 核定股份(262) Automatic Transfer Of Title 所有权自动转移(263) Availability Of Fixed Rate Medium-Term Financing 固定利率中期融资可得到的程度(264) Available Hours 可用小时(265) Available-For-Sale Securities 正供出售证券(266) Average 平均数(267) Average Cost 平均成本(268) Average Life 平均寿命(269) Average Managed Net Financed Assets 所管理的已筹资金资产净额平均值(270) Avoidable Costs 可避免成本(271) Back Flush Accounting 倒退成本计算(272) Backed-Up Servicer 替补服务者(273) Back-To-Back Loan 易币贷款(274) Bad Debt 坏账(275) Bad Debts Ratio 坏帐比率(276) Balance 余额(277) Balance Sheet Accounts 资产负债账户(278) Balance Sheet Date 资产负债表日(279) Balance Sheet 资产负债表(280) Bandwidth 带宽(281) Bank Account 银行账户(282) Bank Affiliates 银行的下属机构(283) Bank Balance 银行结存(284) Bank Charges 银行手续费(285) Bank Deposit 银行存款(286) Bank Discount 银行贴现(287) Bank Draft 银行汇票(288) Bank Loan 银行借款(289) Bank Overdraft 银行透支(290) Bank Quote 银行报价(291) Bank Reconciliation 银行存款调节表(292) Bank Statement 银行对帐单(293) Bankers Acceptance 银行承兑(294) Bankruptcy 破产(295) Bankruptcy Cost 破产成本(296) Bankruptcy Court 破产法院(297) Bankruptcy Law 破产法(298) Bankruptcy Proceedings 破产程序(299) Bareboat Charterer 光船承租人(300) Bargain Renewal Option 廉价续租任择权(301) Basic Earnings Per Share 每股基本收益(302) Basic Rent 基本租金'(各期应付的租金) (303) Basis Of Apportionment 分摊基础(304) Batch 批量(305) Batch Costing 分批成本计算(306) Batch Level 批别层次(307) Be Combined With 与……一致(308) Bearer 持票人(309) Beneficiaries 受益人(310) Beneficiary 受益人(311) Bequest 遗产(312) Beta Factor B'(0市场) 风险因素(313) Big-Ticket Items 大额项目(314) Bill 帐单、票据(315) Bill And Collect 开票和收款(316) Bill Of Exchange 汇票(317) Bill Of Lading 提单(318) Bill Of Landing 提单(319) Bill Of Materials 用料预计单(320) Bill Payable 应付票据(321) Bill Receivable 应收票据(322) Bills Discounted 贴现票据(323) Bin Card 存货记录卡(324) Binding Agreement 有约束力的协议(325) Blind Vendor Discount 卖主暗扣(326) Bluebook 蓝皮书'(美国二手市场设备价格手册)(327) Board Of Directors 董事会(328) Bond Interest Expense 债券利息费用(329) Bond Payable 应付债券(330) Bond Retirement 债券赎回(331) Bondholder 债券持有人(332) Bonds 债券(333) Bonds Payable 公司债券(334) Bonus 红利(335) Bonus Share 分红股(336) Book Income 账面收入(337) Book Keeping 簿记(338) Book Loses 账面亏损(339) Book Of Accounts 会计账簿(340) Book Of Chronological Entry 序时账簿(341) Book Value 账面价值(342) Bookkeeper 簿记员(343) Bookkeeping 簿记(344) Bookkeeping Methods 记账方法(345) Bookkeeping Procedure Using Categorized Account Summary 记账凭证汇总表核算形式(346) Bookkeeping Procedure Using Columnar Journal 多栏式日记账核算形式(347) Bookkeeping Procedure Using General Journal 通用日记账核算形式(348) Bookkeeping Procedure Using Summarized Journal 日记总账核算形式(349) Bookkeeping Procedure Using Summary Vouchers 汇总记账凭证核算形式(350) Bookkeeping Procedure Using Vouchers 记账凭证核算形式(351) Bookkeeping Procedures 会计核算形式(352) Borrower 借款人(353) Boston Classification 波士顿分类(354) Bound Book 订本式账簿(355) Bpo'(Bargain Purchase Option) 廉价购买任择权(356) Branch Office General Ledger 支店往来账户(357) Break-Even Chart 保本图(358) Break-Even Point 保本点(359) Breaking Down Time 复位时间(360) Bridge 桥梁(361) Bridge Facility 桥式融通(362) Broker 经纪人(363) Broker Fee 经纪人费(364) Brokerage 经纪人(365) Brokers 经纪业(366) Brought Down 接前(367) Brought Forward 接上页(368) Budget 预算(369) Budget Allowance 预算定额(370) Budget Center 预算中心(371) Budget Cost Allowance 预算成本折让(372) Budget Manual 预算手册(373) Budget Period 预算期间(374) Budget Preparation 预算编制(375) Budgetary Accounting 预算会计(376) Budgetary Control 预算控制(377) Budgeted Capacity 预算生产能力(378) Build-To-Suit Leases' (租赁物由承租人)承建或承造的租赁协议(379) Bulldozer 推土机(380) Bundled Additional Services 捆绑'(在一起的)附加服务(381) Bundling 捆绑'(服务)(382) Burden 制造费用(383) Business Accounting 企业会计(384) Business Acquisition 业务收购(385) Business Activity 经济活动(386) Business And Occupation Tax 营业及开业许可税(387) Business Center 经营中心(388) Business Entity 企业个体(389) Business Generation 业务开发(390) Business Organization 经济组织(391) Business Transaction 经济业务(392) Business Trust 商业信托(393) Business Unit 经营单位(394) Buy-Out Management 管理性购买产权(395) By'(E)-Laws 细则(396) By-Product 副产品(397) By-Product Sales 副产品销售(398) Byte 字节(399) Call Premium 提前赎回溢价(400) Callable Bond 可通知赎回债券(401) Called-Up Share Capital 催缴股本(402) Canceled Check 已注销支票(403) Capacity 生产能力(404) Capacity Ratios 生产能力比率(405) Capital 股本、资本(406) Capital Appreciation 资本增值(407) Capital Assets Pricing Model 资本资产计价模式(408) Capital Commitment 承偌资本(409) Capital Employed 已运用的资本(410) Capital Expenditure Authorization 资本支出核准(411) Capital Expenditure Control 资本支出控制(412) Capital Expenditure Decision 资本支出决策(413) Capital Expenditure Proposal 资本支出申请(414) Capital Expenditure 资本支出(415) Capital Funding Planning 资本基金筹集计划(416) Capital Gain 资本收益(417) Capital Income 资本收益(418) Capital Investment Appraisal 资本投资评估(419) Capital Maintenance 资本保全(420) Capital Outlay 资本支出(421) Capital Reserves 资本公积(422) Capital Resource Planning 资本资源计划(423) Capital Statement 资本表(424) Capital Stock Certificate 股票(425) Capital Stock 股本(426) Capital Surplus 资本盈余(427) Capital Turnover 资本周转率(428) Capitalization Of Interests 利息资本化(429) Capitalize 资本化(430) Card 记录卡(431) Card Book 卡片式账簿(432) Carried Down 移后(433) Carried Forward 移下页(434) Carrying Amount 资产净值'(资产－累计折旧－减值) (435) Carrying Value 账面结存价值(436) Cash 现金(437) Cash Account 现金账户(438) Cash Book 现金账薄(439) Cash Budget 现金预算(440) Cash Control 现金控制(441) Cash Cow 金牛产品(442) Cash Disbursements Journal 现金支出日记账(443) Cash Discount 现金折扣(444) Cash Discounted 现金贴现(445) Cash Dividend 现金股利(446) Cash Equivalents 现金等价物(447) Cash Flow Budget 现金流量预算(448) Cash Flow Prospects 现金流量预测(449) Cash Flow Statement 现金流量表(450) Cash Flow 现金流量(451) Cash In Bank 银行存款(452) Cash Journal 现金日记账(453) Cash Ledger 现金分类账(454) Cash Limit 现金限额(455) Cash On Delivery 交货收款(456) Cash On Hand 库存现金(457) Cash Payment 现金支付(458) Cash Proceed 现金收入(459) Cash Purchase 现购(460) Cash Receipts 现金收入(461) Cash Register 出纳员(462) Cash Sale 现沽(463) Cash-Basis 现金收付制(464) Cashier 出纳员(465) Cashier’s Check 本票(466) Center 中心(467) Certificate In Internal Auditing 内部审计证书(468) Certificate In Management Accounting 管理会计证书(469) Certificate Of Deposit 存款单折(470) Certificate Of Deposit 存折单(471) Certificate Of Indebtedness 借据(472) Certificate Public Accountant 注册会计师(473) Certified Check 保付支票(474) Certified Public Accountant 会计师(475) Changeover Time 变更时间(476) Charge For Remittances 汇水手续费(477) Charges 费用(478) Chart Of Accounts 会计科目表(479) Charter 营业执照(480) Chartered Accountant 会计师(481) Chartered Entity 特许经济个体(482) Chattels 动产(483) Check 支票(484) Check Stub 支票存根(485) Checkbook Stub 支票存根(486) Checking 对账(487) Cheque 支票(488) Cheque Register 支票登记薄(489) Chronological 按时间顺序(490) Claim 要求权(491) Classification 分类(492) Classification 分类(493) Clause 条款(494) Clearing Accounts 集合分配账户(495) Client 客户(496) Clock Card 工时卡(497) Closed Account 己结清账户(498) Closing 结算(499) Closing Account 结账(500) Closing Entries 结账纪录(501) Closing Entry 结账分录(502) Closing Stock 期末存货(503) Closing The Book 结账(504) Code 代码(505) Coin Analysis 零钱分类(506) Collateral 担保品(507) Collection Fee 代收票据手续费(508) Collection Method 收款法(509) Columnar Journal 多栏日记账(510) Combination 联合(511) Combination Statements 汇总报表(512) Combine 联合(513) Combined Journal And Ledger 日记总账(514) Commission 佣金(515) Commission Revenues 佣金收入(516) Commitment Accounting 承偌确认会计(517) Committed Cost 约束性成本(518) Commodity 商品日用品(519) Common Cost 共同成本(520) Common Stock 普通股(521) Common-Size Financial Statement 百分比财务报表(522) Company 公司(523) Company Limited By Guarantee 有限担保责任公司(524) Company Limited Shares 股份有限公司(525) Comparability 可比性原则(526) Comparative Financial Statement 比较财务报表(527) Compensation 赔偿。
财务会计英语专业词汇大全
财务会计英语专业词汇大全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backed-up servicer 替补服务者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字节一、资产类AssetsFixed asserts固定资产stripe bad assets off 剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001 现金Cashspot cash现款支付cash transaction现款交易1002 银行存款Cash in bankCurrent assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
会计的30个专业术语
会计的30个专业术语会计是一个涉及复杂的领域，其中有许多专业术语需要了解和运用。
以下是30个常见的会计专业术语及其解释。
1. 资产（Assets）：指企业拥有并能够支配的经济利益。
资产包括现金、应收账款、存货、固定资产等。
2. 负债（Liabilities）：指企业所欠的债务或应付的款项。
负债包括应付账款、借款、未付工资等。
3. 所有者权益（Owner's Equity）：指企业所有者对企业资产的权益。
所有者权益等于资产减去负债。
4. 利润（Profit）：指企业在一定时期内收入超过支出的金额。
利润是企业经营活动的核心指标之一。
5. 成本（Cost）：指企业购买或生产商品或服务所发生的费用。
成本包括直接成本、间接成本、固定成本和变动成本等。
6. 收入（Revenue）：指企业销售商品或提供服务所获得的现金或应收账款。
收入是企业经营活动的主要来源之一。
7. 费用（Expense）：指企业在生产或销售商品或提供服务过程中发生的费用。
费用包括人工费用、运输费用、管理费用等。
8. 折旧（Depreciation）：指企业固定资产因使用年限和技术进步而产生的价值减少。
折旧是企业在会计上确认的费用。
9. 摊销（Amortization）：指企业无形资产（如专利权、版权等）价值的减少。
摊销是企业在会计上确认的费用。
10. 应收账款（Accounts Receivable）：指企业向其他单位或个人销售商品或提供服务而尚未收到的款项。
11. 应付账款（Accounts Payable）：指企业购买商品或接受服务而尚未支付的款项。
12. 现金流量表（Cash Flow Statement）：指企业在一定时期内现金流入和流出的情况。
现金流量表反映了企业的现金状况和经营活动的现金流量。
13. 资产负债表（Balance Sheet）：指企业在一定时期结束时的资产、负债和所有者权益的情况。
资产负债表反映了企业的财务状况。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
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应计费用
Accrued interest
应计利息
Accrued revenue(s)
应计收入
Accumulated depreciation
累计折旧；累积折旧
Acid-test ratio
速动比率
Acquisition costs
购置成本；取得成本
Actually refinancing
A
AASB(Australian Accounting Standards Board)
澳大利亚会计准则委员会
Abnormal shortages
非正常短缺
Absences，
（职工）缺勤，
compensated
（职工）已获补偿的缺勤
Accounting，
会计，
ethics in
会计职业道德
Accounting cycle：
会计信息系统
Accounting policies：
会计政策：
on balance sheet
资产负债表上的会计政策
disclosure of
会计政策的披露
Accounting principle
会计原则；会计原理
Accounting Principles Board(APB)
会计原则委员会
Accounting Research Bulletins
平均存货销售天数
B
Bad debts
坏账
Bad debts expense
坏账费用
Badwill
负商誉
Balance sheet(s)：
资产负债表；平衡表：
comparative
比较资产负债表
events after preparation of
资产负债表日后事项
presentation of
资产负债表的列报
商业应收账款
uncollectible
不可收回的应收账款
valuation of
应收账款的计价
Accounts receivable written off
应收账款的注销
Accrual basis accounting：
权责发生制会计：
cash basis accounting vs.
收付实现制会计对权责发生制会计
美国注册会计师协会财务报告专门委员会报告
Allowance method
备抵法
Code of Professional Conduct
美国注册会计师协会职业行为准则
Amortization：
摊销：
of s
债券摊销
effective-interest method
实际利率法
Annual reports
与艺术有关的无形资产
Asset expenditures
资产支出
Asset turnover ratio
资产周转率
Asset valuation
资产计价
Attribution period
分配期间
Available-for-sale securities
可供销售证券
Average days to sell inventory
债券的票面价值
and interest dates
债券与计息日
issuance of
发行债券
premium
债券溢价
Bond amortization，
债券的摊销，
Bond Indentures
会计循环：
adjusted trial balance
调整后试算表
adjusting entries
调整分录
closing
结账；结转
journalizing
编制分录
post-closing trial balance
结账后试算表
posting
过账
preparing financial statement
Bank accounts
银行账户；银行户头
Bank charges
银行手续费
Bank overdrafts
银行透支
Bank reconciliation
银行往来调节表
Bargain purchases，
廉价购入，
Basket purchase
一揽子购置
Bearer(coupon) bonds
无记名债券
"Big GAAP versus little GAAP"
大公认会计原则对小公认会计原则
Bonds：
债券；契约：
Discount bonds：
折价债券
effective-interest method for
债券的实际利率法
and extinguishment of debt
债券与债务清偿
face value of
实际再筹资本；实际资本调整
Actuarial present value
实际现值
Actuaries
保险精算师；保险（业务）计算员
Additions
增置，扩建（即资本支出）
Additional paid-in capital
追加缴入资本；资本溢价；实收资本溢价
Adjunct account
附加账户
Adjusted trial balance
调整后试算表
Administrative expense
管理费用；行政费用
Adverse opinion
否定意见
After-closing trial balance
结账后的试算表
Age of accounts receivables
应收账款账龄
AICPA Special Committee on Financial Reporting
编制财务报表
reversing entries
转回分录
steps of
会计循环中的各个步骤
transactions and other event
交易及其他事项
identifying/recording
确认/记录
trial balance
试算表
Accounting information system
会计研究公报：
Accounting standards
会计准则；会计标准
Accounts payable(s)
应付账款
Accounts receivable(s)
应收账款
ages of
应收账款账龄
net, accounts receivable
应收账款净额
recognition of
应收账款的确认
trade
年度报告；年报
Annuity(-ies)
年金
Annuity due：
期初年金；预付年金：
AROs(asset retirement obligations)
资产退役（报废）负债
Arrears：
拖欠款项：
dividend in
积欠股利；拖欠股利
Artificial loss
人为损失
Artistic-related intangible assets