会计术语中英文
会计专业术语翻译
会计方面专业术语的英文翻译acceptanc e承兑account 账户accountan t会计员accountin g会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotment s分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessmen t课税assets 资产attorneyfee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draf t银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptc y破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchan g汇e票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds债券bonus红利book valu e账面价值bookkeepe r簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cashin bank 存银行现金cash ondelivery 交货收款cash onhand 库存现金cash payment现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票certified public accountant会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balancesheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pric e成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expen s送e货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款depositslip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterpris e企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchangeloss 兑换损失expenditure 经费expense 费用extension 延期facevalu e票面价值factor 代理商fair valu e公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cos t固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income ta x所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investmen t投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本jointventure 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amoun t净额net asset 资产净额net incom e净收入net loss 净亏损net profi t纯利netvalue 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivabl e应收款recoup 补偿redemptio n偿还refund 退款remittanc e汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales销货sale return 销货退回sale discount 销货折扣salvage 残值sample fe e样品scrap废料scrap value 残余价值securitie s证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cos t总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travellin g差旅费trial balance 试算表trust信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimitedcompany 无限公司unlimitedliability 无限责任unpaiddividend 未付股利valuation 估价value价值vendor 卖主voucher 传票wagerate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work orde r工作通知单year end 年结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 Accountin g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 acceptedaccounti npgrinciples 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 ExchangeCommissio n证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accountin e g quation会计等式Articulation 勾稽关系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Disclosur e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Investingactivities 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。
会计术语中英文词汇对照表
会计术语中英文词汇对照表导言会计是一门涉及到财务信息记录、报告和分析的学科，具有全球化的特点。
无论是在国内还是国际上，会计术语的词汇对照表都是学习和使用会计的基础之一。
本文将提供一份包含常见会计术语中英文词汇对照表，以帮助读者更好地理解和运用会计术语。
本文所提供的词汇对照表并非全面，仅仅包含了部分常见的会计术语。
在实际应用中，根据具体情况可能还需要参考其他参考文献或术语表。
会计术语中英文词汇对照表以下是常见会计术语的中英文词汇对照表：中文英文会计Accounting财务Finance资产Asset负债Liability所有者权益Owner’s Equity收入Revenue支出Expense成本Cost利润Profit费用Fee报表Financial Statement 资产负债表Balance Sheet损益表Income Statement现金流量表Cash Flow Statement营业收入Operating Revenue营业成本Operating Cost资产减值损失Impairment Loss无形资产摊销费用Amortization Expense递延所得税资产Deferred Tax Asset递延所得税负债Deferred Tax Liability预付账款Prepaid Expenses结语会计术语是会计学习和实践中的重要一环，准确理解和运用这些术语对于从事会计相关工作的人员至关重要。
希望本文所提供的会计术语中英文词汇对照表能为读者提供帮助。
同时也提醒读者要根据具体情况和实际需求，进一步扩充和完善自己的会计术语词汇库，以应对各种会计场景。
会计专业术语中英文对照(大全)
会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss express ed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。
会计专业术语中英文对照
a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的)附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law(美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的)机身airports 机场airworthiness directives (飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT （Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix (契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm’s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset—based lessor 立足于资产的出租人asset—oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title）所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium—term financing 固定利率中期融资可得到的程度available—for—sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金(各期应付的租金）beneficiaries受益人big—ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书(美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option）廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build—to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务)business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by（e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer—added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular（mobile）移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code(德国）民法典civil law country(欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税）填补（福利开支)client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility(信息传递中的)可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的)合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务(飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的)险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor（经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion(衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage）指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt—equity treatment债务－权益处理debtor债务人debt-to—equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double—dip tax leases(租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end—of—term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国)环境责任法EPS（earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA( Employee Retirement Income and Security Act)（美国)雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate(房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO（early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利,例如购买任择权时的）价格exhaustion损耗Exhibit(契约性文件的）附件EXIM bank（美国)进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA（Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13(美国）财务会计标准委员会第13号说明：租赁FASIT （financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court(德国)联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee—based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的）财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV（fair market rental value）公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押(抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的)四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front—end payment前端支付FSL（full-service lease）全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non—full—payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle）公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的)代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD（gross profit tax deferral）毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的）协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use(设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC（initial direct costs）初始直接费用identification确认idle capacity闲置的能力IFC（International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率(指跟着某个基准利率走的利率) index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin—aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的)国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO（International Organization of Securities Commissions)证券委员会国际组织IRC(Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS（Internal Revenue Service）（美国）国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment(为）提前结束(租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease—out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems(手工的或电脑的)租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor’s internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy(来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile—type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证）merges合并merit review process事实真相检查程序middle—market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror—in/mirror—out principle(飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money—over—money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month—to—month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging）核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL(The National Conference of Commissioners on Uniform State Laws)(美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁(指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non—appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non—delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non—recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁（指附条件销售，其中承租人被视为税收所有权人,可对租赁资产计提折旧）normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的)通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC（original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on—condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的)统一销售计划one—stop shopping一站式采购one—way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的)外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment （the equipment）不动产、厂场或其它设备（设备) players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement(对）特定对象（直接）销售private—label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。
会计术语中英对照
一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA 美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 PartnershipAssumption货币计量假设Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption 资产 Asset负债 Liability业主权益 Owner's Equity客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle 重大性原则 Materiality Principle 稳健性原则 Conservatism Principle 权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance三、现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand 流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让Sales return andallowance坏帐费用 Bad debt expense 备抵法 Allowance method备抵坏帐 Bad debt allowance利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount 背书 Endorse拒付费 Protest fee com四、存货存货 Inventory定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance anddiscounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification下限 Lower limit毛利法 Gross margin method零售价格法 Retail method 成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks债券折价 Discount on bonds债券溢价 Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock固定资产 Plant assets or Fixed assets 原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value 折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation costbalance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权Bargain purchase option (BPO)开办费 Organization cost租赁权 Leasehold摊销 Amortization 八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimatedliabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项 Contingency九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method 到期直接偿付 Repayment at maturity缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings 核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock 库藏股 Treasury stockparticipating preferred stock现金发行 Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost成本法 Cost method面值法 Par value method股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement 资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form基础（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动Normal operating activities财务活动 Financing activities股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表Consolidated financialstatements吸收合并 Merger创立合并 Consolidation控股公司 Parent company一般物价水平会计 General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting 现行成本 Current costGNP货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益Unrealizedholding gains or losses。
会计术语中英文对照表
acceler加速折account帐户、account会计循account会计变account会计收account会计政account会计原account会计准account会计趋account应收帐accrual权责发accrued应付费accrued应计项accrued应收收accumu累计折acid-酸性测present现值additio再加价additio再加价aditiona资本公adjustin调整aging帐龄分allowan坏帐准allowan备抵法allowan存货跌allowan短期投Americ美国会Americ美国会amortiz摊销amount到期年amount普通年analysis长期偿analysis投资报analysis短期偿announ认股权annual全年有annuity年金annuity到期年annuity年金法antidilu反稀释APB APB发apprais评价法apprais评定价appropr指拨appropr拨定留asset资本支assets资产associat因果关attributi摊计auditor'审计报authori核准发availabl备供出availabl备供出average帐款收average存货周bad坏帐费balance资产负bank银行透bank银行往bank对帐单base基期存base基期basic会计基basic基本原bearer息票公benefici受益人betterm改良billings预收工bonds应付公bonus员工奖book帐面价book股权净call收回溢call赎回价call收回条callable可收回callable可收回capital资本支capital资本租capital股本capital已认购capital资本公capitali利息资carryin帐面价cash现金折cash现金股cash现金等cash营业活cash现金短certific定存单change找零金changes会计估changes会计原changes编制报consiste一致性claim请求权closed非公开closing结帐collecti收现法commo普通股commo已认普commo共同比compar比较性compar比较分compar比较报compen酬劳性complet全部履complet全部完comple复杂资compou复利法compre全面改comput电脑软conden简明损conserv稳健原consign承销人consign承销品consign寄销品consign寄销人constru在建工conting或有事conting或有负continu持续经contra抵减科contrib投入资controll统制帐convent惯例convert可转换convert可转换copyrig著作cost成本加cost成本分cost成本折cost成本流cost成本指cost成本法cost of产成品cost历史成cost成本回cost-成本效costs of工程成costs of公司债cost-to-工程成coupon兑换券covena债务条credit贷credit信用卡credit信用评cross交叉索cumulat累积亏cumulat累积影cumulat当期调cumulat会计原cumulat会计原cumulat累积优current当期调current流动资current流动负current长期负current流动比current当期所date of宣告日date of股利宣date of过期失date of除权日date of股利发date of股权登debentu无担保debit借debit借贷法debt债务证debt to负债对debt to负债比decisio决策有deferre递延年deferre递延借deferre递延酬deferre递延贷deferre递延销deferre递延项deferre递延法deferre递延付deferre递延认deferre递延所deferre递延所depleta递耗资depletio折耗deposit在途存depreci折旧性depreci折旧成depreci折旧基depreci折旧费derivati衍生性develop开发成dicision决策的dilutive稀释作direct直接融direct直接冲direct直接法direct直接评direct直接冲disconti停业部discoun公司债discoun应付票discoun应收票discoun折现值discoun应收票dishono拒付票disposa处分日distribu分配给dividen股利支dividen股利收dividen股利收dollar-金额后domina主要产donated受赠资donated受赠的double-双倍余double-复式簿dual双重表due审慎程dynami动态报earings每股盈early提前偿earned已赚得earned盈余公earning盈余econom经济主econom经济所econom经济实effectiv实际利effectiv有效利effectiv实际利efficien效率市efforts-工时进emergi紧急问employ员工折employ员工认equity权益法equity权益证equival约当持estimat估计项estimat估计产estimat估计残excess超额盈exchan可交换exchan汇率变ex-除息日executo待执行executo履约成exercis行使赎expecte退休金expense保证费expense保证费expirati认股权expirati退货权explora勘探成ex-right除权股extingu债务清extraor非常损extraor大修face面值face票面利feedbac回馈价financia财务会financia财务会financia财务会financia财务资financia财务弹financia财务所financia理财工financia财务杠financia财务机financi理财活finished产成品first-in先进先fixed固定资flexibili弹性floating浮动floor市价下flow流量footnot附注four-四栏式fraction不满一franchis加盟特franchis加盟员franchis特许权franchis加盟主free 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会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
常见会计术语中英文翻译
常见会计术语中英文翻译A股代码A-share stock codeA股简称A-share tickerA股上市地Place of A-share listingB股代码B-share stock codeB股简称B-share tickerB股上市地Place of B-share listing保单红利支出Policyholder dividend expense保户储金及投资款Deposits from policyholders保户储金及投资款净增加额Net increase in deposits from policyholders保户质押贷款Policy pledge loans保险合同准备金Insurance contract reserves保险业务收入Income from insurance business财务费用Financial expenses拆出资金Loans to banks and other financial institutions拆入资金Placements from banks and other financial institutions拆入资金净增加额Net increase in placements from banks and other financial institutions产品的毛利率Gross profit margin of the product产品的毛利率比上年增减百分比Year-on-year increase or decrease in gross profit margin of the product (%) 产品的营业成本Operating cost of the product产品的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the product (%)产品的营业收入Operating revenue of the product产品的营业收入比上年增减百分比Year-on-year increase or decrease in operating revenue of the product (%)产品名称Name of product长期待摊费用Long-term prepaid expenses长期股权投资Long-term equity investment长期股权投资减值准备本期计提额Long-term equity investments depreciation reserves withdrawn during the period长期股权投资减值准备本期转回额Reversals of long-term equity investments depreciation reserves of the period长期股权投资减值准备本期转销额Long-term equity investments depreciation reserves written off during the period长期股权投资减值准备项Long-term equity investments depreciation reserves (Abstract)长期股权投资减值准备增减变动项Increase / (Decrease) of Long-term equity investments depreciation reserves (Abstract)长期股权投资减值准备账面余额Book balance of long-term equity investments depreciation reserves长期健康险责任准备金Long-term health insurance policyholders' reserves长期借款Long-term borrowings长期应付款Long-term payables长期应收款Long-term receivables偿还债务支付的现金Cash repayments of amounts borrowed成熟生产性生物资产减值准备本期计提额Mature productive biological assets depreciation reserves withdrawn during the period成熟生产性生物资产减值准备本期转回额Reversals of mature productive biological assets depreciation reserves during the period成熟生产性生物资产减值准备本期转销额Mature productive biological assets depreciation reserves written off during the period 成熟生产性生物资产减值准备项Mature productive biological assets depreciation reserves (Abstract)成熟生产性生物资产减值准备增减变动项Increase / (Decrease) of Mature productive biological assets depreciation reserves(Abstract)成熟生产性生物资产减值准备账面余额Book balance of mature productive biological assets depreciation reserves持有至到期投资Held-to-maturity investments持有至到期投资减值准备本期计提额Held-to-maturity investments depreciation reserves withdrawn during the period持有至到期投资减值准备本期转回额Reversals of held-to-maturity investments depreciation reserves during the period持有至到期投资减值准备本期转销额Held-to-maturity investments depreciation reserves written off during the period持有至到期投资减值准备项Held-to-maturity investments depreciation reserves (Abstract)持有至到期投资减值准备增减变动项Increase / (Decrease) of Held-to-maturity investments depreciation reserves (Abstract) 持有至到期投资减值准备账面余额Book balance of held-to-maturity investments depreciation reserves筹资活动产生的现金流量Cash flows from financing activities (Abstract)筹资活动产生的现金流量净额Net cash flows from financing activities筹资活动现金流出金额Cash outflows from financing activities筹资活动现金流入金额Cash inflows from financing activities处置固定资产和无形资产和其他长期资产收回的现金净额Net cash from disposal of fixed assets, intangible assets and other long-term assets处置交易性金融资产净增加额Net increase from disposal of tradable financial assets处置子公司及其他营业单位收到的现金净额Net cash received from disposal of subsidiaries and other business units存出保证金Refundable deposits存出资本保证金Statutory deposits存放同业款项Balances with other financial institutions存放中央银行和同业款项净增加额Net increase in deposits with central bank and other financial institutions存货Inventory存货跌价准备本期计提额Inventory depreciation reserves withdrawn during the period存货跌价准备本期转回额Reversals of inventory depreciation reserves during the period存货跌价准备本期转销额Inventory depreciation reserves written off during the period存货跌价准备项Inventory depreciation reserves (Abstract)存货跌价准备增减变动项Increase / (Decrease) of Inventory depreciation reserves (Abstract)存货跌价准备账面余额Book balance of inventory depreciation reserves代理承销证券款Securities underwriting brokerage deposits代理买卖证券款Customer brokerage deposits代理买卖证券业务净收入Net income from securities trading brokerage business地区的毛利率Gross profit margin of the region地区的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the region (%) 地区的营业成本Operating cost of the region地区的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the region (%)地区的营业收入Operating revenue of the region地区的营业收入比上年增减百分比Year-on- year increase or decrease in operating revenue of the region (%) 地区名称Name of region递延所得税负债Deferred income tax liabilities递延所得税资产Deferred income tax assets定期存款Term deposits独立账户负债Separate account liabilities独立账户资产Separate account assets短期借款Short-term borrowings对联营企业和合营企业的投资收益Share of profits in associates and joint ventures发放贷款和垫款Loans and advances to customers发行债券收到的现金Cash received from bond issue非流动负债Non-current liabilities非流动负债项non-current liabilities (Abstract)非流动资产Non-current assets非流动资产处置损失Losses from disposal of non-current assets非流动资产项non-current assets (Abstract)分保费收入Reinsurance premium income分保费用Expenses for reinsurance accepted分出保费Premiums ceded to reinsurers分配股利和利润或偿付利息支付的现金Cash paid for dividend and profit distribution or interest payment负债Liabilities负债和所有者权益Liabilities and owners' equity负债和所有者权益项liabilities and owners' equity (Abstract)负债项Liabilities (Abstract)工程物资Project materials工程物资减值准备本期计提额Project material depreciation reserves withdrawn during the period工程物资减值准备本期转回额Reversals of project material depreciation reserves during the period工程物资减值准备本期转销额Project material depreciation reserves written off during the period工程物资减值准备项Project material depreciation reserves (Abstract)工程物资减值准备增减变动项Increase / (Decrease) of Project material depreciation reserves (Abstract) 工程物资减值准备账面余额Book balance of project material depreciation reserves公允价值变动收益Income from changes in fair value购建固定资产和无形资产和其他长期资产支付的现金Cash paid for purchase and construction of fixed assets, intangible assets and other long-term assets购买商品和接受劳务支付的现金Cash paid for goods purchased and services received固定资产Fixed assets固定资产减值准备本期计提额Fixed assets depreciation reserves withdrawn during the period固定资产减值准备本期转回额Reversals of fixed assets depreciation reserves during the period固定资产减值准备本期转销额Fixed assets depreciation reserves written off during the period固定资产减值准备项Fixed assets depreciation reserves (Abstract)固定资产减值准备增减变动项Increase / (Decrease) of Fixed assets depreciation reserves (Abstract)固定资产减值准备账面余额Book balance of fixed assets depreciation reserves固定资产清理Disposal of fixed assets管理费用Administrative expenses归属于母公司所有者的净利润Owners' net profit attributable to parent归属于母公司所有者权益合计Total owners' equity attributable to parent贵金属Precious metal行业的毛利率Gross profit margin of the industry行业的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the industry (%)行业的营业成本Operating cost of the industry行业的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the industry (%)行业的营业收入Operating revenue of the industry行业的营业收入比上年增减百分比Year-on-year increase or decrease in operating revenue of the industry (%)行业名称Name of industry坏账准备本期计提额Bad debt reserves withdrawn during the period坏账准备本期转回额Reversals of bad debt reserves during the period坏账准备本期转销额Bad debt reserves written off during the period坏账准备项Bad debt reserves (Abstract)坏账准备增减变动项Increase / (Decrease) of Bad debt reserves (Abstract)坏账准备账面余额Book balance of bad debt reserves回购业务资金净增加额Net increase in repurchase business capital汇兑收益Foreign exchange gains汇率变动对现金及现金等价物的影响Foreign exchange rate fluctuation consequences on cash and cash equivalents货币资金Monetary capital基本每股收益Basic earnings per share交易席位费Membership fees交易性金融负债Held-for-trading financial liabilities交易性金融资产Held-for-trading financial assets结算备付金Balances with clearing companies经营活动产生的现金流量Cash flows from operating activities (Abstract)经营活动产生的现金流量净额Net cash flows from operating activities经营活动现金流出金额Cash outflows from operating activities经营活动现金流入金额Cash inflows from operating activities净利润Net profit可供出售金融资产Available-for-sale financial assets可供出售金融资产减值准备本期计提额Available-for-sale financial assets depreciation reserves withdrawn during the period可供出售金融资产减值准备本期转回额Reversals of available-for-sale financial assets depreciation reserves during the period 可供出售金融资产减值准备本期转销额Available-for-sale financial assets depreciation reserves written off during the period 可供出售金融资产减值准备项Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融资产减值准备增减变动项Increase / (Decrease) of Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融资产减值准备账面余额Book balance of available-for-sale financial assets depreciation reserves客户备付金Customer excess reserves客户存款和同业存放款项净增加额Net increase in customer bank deposits and due to banks and other financial institutions客户贷款及垫款净增加额Net increase in loans and advances to customers客户资金存款Customer deposits库存股Treasury stock库存股_对所有者的分配Treasury stock _ appropriations to owners库存股_股份支付计入所有者权益的金额Treasury stock _ amounts of share-based payments recognized in owners' equity库存股_会计政策变更Treasury stock _ accounting policy changes库存股_净利润Treasury stock _ net profit库存股_净利润和直接计入所有者权益的利得和损失_小计Treasury stock _ net profit and gains and losses recognized directly in owners' equity _ subtotal库存股_可供出售金融资产公允价值变动净额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets库存股_可供出售金融资产公允价值变动净额_计入所有者权益的金额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity库存股_可供出售金融资产公允价值变动净额_转入当期损益的金额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period库存股_利润分配Treasury stock _ profit appropriation库存股_利润分配_其他Treasury stock _ profit appropriation _ others库存股_前期差错更正Treasury stock _ corrections of prior period errors库存股_权益法下被投资单位其他所有者权益变动的影响Treasury stock _ consequences of other owners' equity changes in invested units under equity method库存股_所有者权益内部结转Treasury stock _ internal carry-forward of owners' equity库存股_所有者权益内部结转_其他Treasury stock _ internal carry-forward of owners' equity _ others库存股_所有者投入和减少资本Treasury stock _ capital paid in and reduced by owners库存股_所有者投入和减少资本_其他Treasury stock _ capital paid in and reduced by owners _ others库存股_所有者投入资本Treasury stock _ capital paid in by owners库存股_提取一般风险准备Treasury stock _ appropriations to general risk provisions库存股_提取盈余公积Treasury stock _ appropriations to surplus reserves库存股_现金流量套期工具公允价值变动净额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument库存股_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items库存股_现金流量套期工具公允价值变动净额_计入所有者权益的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity库存股_现金流量套期工具公允价值变动净额_转入当期损益的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period库存股_一般风险准备弥补亏损Treasury stock _ general risk provisions for making up losses库存股_盈余公积弥补亏损Treasury stock _ surplus reserves for making up losses库存股_盈余公积转增资本Treasury stock _ capitalized surplus reserves库存股_与计入所有者权益项目相关的所得税影响Treasury stock _ income tax consequences concerning items recognized in owners' equity库存股_增减变动金额Treasury stock _ increases and decreases库存股_直接计入所有者权益的利得和损失Treasury stock _ gains and losses recognized directly in owners' equity库存股_直接计入所有者权益的利得和损失_其他Treasury stock _ gains and losses recognized directly in owners' equity _ others 库存股_资本公积转增资本Treasury stock _ capitalized capital reserves库存股项Treasury stock (Abstract)利润表项income statement (Abstract)利润总额Total profit利息净收入Net interest income利息收入Interest income利息支出Interest expenses流动负债Current liabilities流动负债项current liabilities (Abstract)流动资产Current assets流动资产项current assets (Abstract)买入返售金融资产Financial assets purchased under agreements to resell卖出回购金融资产款Assets sold under agreements to repurchase每股收益项Earnings per share (Abstract)赔付支出Claims paid赔付支出净额Net claims paid其他非流动负债Other non-current liabilities其他非流动资产Other non-current assets其他负债Other liabilities其他流动负债Other current liabilities其他流动资产Other current assets其他业务成本Other operating cost其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables其他资产Other assets其他资产减值准备本期计提额Other assets depreciation reserves withdrawn during the period其他资产减值准备本期转回额Reversals of other assets depreciation reserves during the period其他资产减值准备本期转销额Other assets depreciation reserves written off during the period其他资产减值准备项Other assets depreciation reserves (Abstract)其他资产减值准备增减变动项Increase / (Decrease) of Other assets depreciation reserves (Abstract) 其他资产减值准备账面余额Book balance of other assets depreciation reserves取得借款收到的现金Borrowings received取得投资收益收到的现金Investment income received取得子公司及其他营业单位支付的现金净额Net cash paid for acquisition of subsidiaries and other business units 商誉Goodwill商誉减值准备本期计提额Goodwill depreciation reserves withdrawn during the period商誉减值准备本期转回额Reversals of goodwill depreciation reserves during the period商誉减值准备本期转销额Goodwill depreciation reserves written off during the period商誉减值准备项Goodwill depreciation reserves (Abstract)商誉减值准备增减变动项Increase / (Decrease) of Goodwill depreciation reserves (Abstract) 商誉减值准备账面余额Book balance of goodwill depreciation reserves少数股东权益Minority Stockholder's Interest少数股东权益_对所有者的分配Minority Stockholder's Interest _ appropriations to owners少数股东权益_股份支付计入所有者权益的金额Minority Stockholder's Interest _ amounts of share-based payments recognized in owners'equity少数股东权益_会计政策变更Minority Stockholder's Interest _ accounting policy changes少数股东权益_净利润Minority Stockholder's Interest _ net profit少数股东权益_净利润和直接计入所有者权益的利得和损失_小计Minority Stockholder's Interest _ net profit and gains and losses recognized directly in owners' equity _ subtotal少数股东权益_可供出售金融资产公允价值变动净额Minority Stockholder's Interest _ net increase and decrease of fair value of available-for-sale financial assets少数股东权益_利润分配Minority Stockholder's Interest _ profit appropriation少数股东权益_利润分配_其他Minority Stockholder's Interest _ profit appropriation _ others少数股东权益_前期差错更正Minority Stockholder's Interest _ corrections of prior period errors少数股东权益_权益法下被投资单位其他所有者权益变动的影响Minority Stockholder's Interest _ consequences of other owners' equity changes in invested units under equity method少数股东权益_所有者权益内部结转Minority Stockholder's Interest _ internal carry-forward of owners' equity少数股东权益_所有者权益内部结转_其他Minority Stockholder's Interest _ internal carry-forward of owners' equity _ others少数股东权益_所有者投入和减少资本Minority Stockholder's Interest _ capital paid in and reduced by owners少数股东权益_所有者投入和减少资本_其他Minority Stockholder's Interest _ capital paid in and reduced by owners _ others少数股东权益_所有者投入资本Minority Stockholder's Interest _ capital paid in by owners少数股东权益_提取一般风险准备Minority Stockholder's Interest _ appropriations to general risk provisions少数股东权益_提取盈余公积Minority Stockholder's Interest _ appropriations to surplus reserves少数股东权益_盈余公积弥补亏损Minority Stockholder's Interest _ surplus reserves for making up losses少数股东权益_盈余公积转增资本Minority Stockholder's Interest _ capitalized surplus reserves少数股东权益_与计入所有者权益项目相关的所得税影响Minority Stockholder's Interest _ income tax consequences concerning items recognizedin owners' equity少数股东权益_增减变动金额Minority Stockholder's Interest _ increases and decreases少数股东权益_直接计入所有者权益的利得和损失Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity少数股东权益_直接计入所有者权益的利得和损失_其他Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity _ others少数股东权益_资本公积转增资本Minority Stockholder's Interest _ capitalized capital reserves少数股东权益项Minority Stockholder's Interest (Abstract)少数股东损益Minority Interest Income生产性生物资产Productive biological assets生产性生物资产减值准备本期计提额Productive biological assets depreciation reserves withdrawn during the period生产性生物资产减值准备本期转回额Reversals of productive biological assets depreciation reserves during the period生产性生物资产减值准备本期转销额Productive biological assets depreciation reserves written off during the period生产性生物资产减值准备项Productive biological assets depreciation reserves (Abstract)生产性生物资产减值准备增减变动项Increase / (Decrease) of Productive biological assets depreciation reserves (Abstract)生产性生物资产减值准备账面余额Book balance of productive biological assets depreciation reserves实收资本Paid-up capital实收资本_对所有者的分配Paid-up capital _ appropriations to owners实收资本_股份支付计入所有者权益的金额Paid-up capital _ amounts of share-based payments recognized in owners' equity实收资本_会计政策变更Paid-up capital _ accounting policy changes实收资本_净利润Paid-up capital _ net profit实收资本_净利润和直接计入所有者权益的利得和损失_小计Paid-up capital _ net profit and gains and losses recognized directly in owners' equity _ subtotal实收资本_可供出售金融资产公允价值变动净额Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets实收资本_可供出售金融资产公允价值变动净额_计入所有者权益的金额Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity实收资本_可供出售金融资产公允价值变动净额_转入当期损益的金额Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period实收资本_利润分配Paid-up capital _ profit appropriation实收资本_利润分配_其他Paid-up capital _ profit appropriation _ others实收资本_前期差错更正Paid-up capital _ corrections of prior period errors实收资本_权益法下被投资单位其他所有者权益变动的影响Paid-up capital _ consequences of other owners' equity changes in invested units under equity method实收资本_所有者权益内部结转Paid-up capital _ internal carry-forward of owners' equity实收资本_所有者权益内部结转_其他Paid-up capital _ internal carry-forward of owners' equity _ others实收资本_所有者投入和减少资本Paid-up capital _ capital paid in and reduced by owners实收资本_所有者投入和减少资本_其他Paid-up capital _ capital paid in and reduced by owners _ others实收资本_所有者投入资本Paid-up capital _ capital paid in by owners实收资本_提取一般风险准备Paid-up capital _ appropriations to general risk provisions实收资本_提取盈余公积Paid-up capital _ appropriations to surplus reserves实收资本_现金流量套期工具公允价值变动净额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument实收资本_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items实收资本_现金流量套期工具公允价值变动净额_计入所有者权益的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedginginstrument _ amounts recognized in owners' equity实收资本_现金流量套期工具公允价值变动净额_转入当期损益的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period实收资本_一般风险准备弥补亏损Paid-up capital _ general risk provisions for making up losses实收资本_盈余公积弥补亏损Paid-up capital _ surplus reserves for making up losses实收资本_盈余公积转增资本Paid-up capital _ capitalized surplus reserves实收资本_与计入所有者权益项目相关的所得税影响Paid-up capital _ income tax consequences concerning items recognized in owners' equity实收资本_增减变动金额Paid-up capital _ increases and decreases实收资本_直接计入所有者权益的利得和损失Paid-up capital _ gains and losses recognized directly in owners' equity实收资本_直接计入所有者权益的利得和损失_其他Paid-up capital _ gains and losses recognized directly in owners' equity _ others实收资本_资本公积转增资本Paid-up capital _ capitalized capital reserves实收资本项paid-up capital (Abstract)收到的税费返还Tax rebates received收到其他与筹资活动有关的现金Other cash received concerning financing activities收到其他与经营活动有关的现金Other cash received concerning operating activities收到其他与投资活动有关的现金Other cash received concerning investing activities收到原保险合同保费取得的现金Premiums received from original insurance contracts收到再保险业务现金净额Net cash received from reinsurance business收回投资收到的现金Cash received from disposal of investments收取利息和手续费及佣金的现金Interest, handling charges and commission received手续费及佣金净收入Net handling charges and commission income手续费及佣金收入Handling charges and commission income手续费及佣金支出Handling charges and commission expenses寿险责任准备金Policyholders’ reserves for life insurance受托客户资产管理业务净收入Net income from entrusted customer assets management business所得税费用Income tax expenses所有者权益Owners' equity所有者权益_对所有者的分配Owners' equity _ appropriations to owners所有者权益_股份支付计入所有者权益的金额Owners' equity _ amounts of share-based payments recognized in owners' equity所有者权益_会计政策变更Owners' equity _ accounting policy changes所有者权益_净利润Owners' equity _ net profit所有者权益_净利润和直接计入所有者权益的利得和损失_小计Owners' equity _ net profit and gains and losses recognized directly in owners' equity _ subtotal所有者权益_可供出售金融资产公允价值变动净额Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets所有者权益_可供出售金融资产公允价值变动净额_计入所有者权益的金额Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity所有者权益_可供出售金融资产公允价值变动净额_转入当期损益的金额Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period所有者权益_利润分配Owners' equity _ profit appropriation所有者权益_利润分配_其他Owners' equity _ profit appropriation _ others所有者权益_其他Owners' equity _ others所有者权益_其他_对所有者的分配Owners' equity _ others _ appropriations to owners所有者权益_其他_股份支付计入所有者权益的金额Owners' equity _ others _ amounts of share-based payments recognized in owners' equity所有者权益_其他_会计政策变更Owners' equity _ others _ accounting policy changes所有者权益_其他_净利润Owners' equity _ others _ net profit所有者权益_其他_净利润和直接计入所有者权益的利得和损失_小计Owners' equity _ others _ net profit and gains and losses recognized directly in owners' equity _ subtotal所有者权益_其他_可供出售金融资产公允价值变动净额Owners' equity _ others _ net increase and decrease of fair value of available-for-sale financial assets所有者权益_其他_利润分配Owners' equity _ others _ profit appropriation所有者权益_其他_利润分配_其他Owners' equity _ others _ profit appropriation _ others所有者权益_其他_前期差错更正Owners' equity _ others _ corrections of prior period errors所有者权益_其他_权益法下被投资单位其他所有者权益变动的影响Owners' equity _ others _ consequences of other owners' equity changes in invested units under equity method所有者权益_其他_所有者权益内部结转Owners' equity _ others _ internal carry-forward of owners' equity所有者权益_其他_所有者权益内部结转_其他Owners' equity _ others _ internal carry-forward of owners' equity _ others所有者权益_其他_所有者投入和减少资本Owners' equity _ others _ capital paid in and reduced by owners所有者权益_其他_所有者投入和减少资本_其他Owners' equity _ others _ capital paid in and reduced by owners _ others所有者权益_其他_所有者投入资本Owners' equity _ others _ capital paid in by owners所有者权益_其他_提取一般风险准备Owners' equity _ others _ appropriations to general risk provisions所有者权益_其他_提取盈余公积Owners' equity _ others _ appropriations to surplus reserves所有者权益_其他_盈余公积弥补亏损Owners' equity _ others _ surplus reserves for making up losses所有者权益_其他_盈余公积转增资本Owners' equity _ others _ capitalized surplus reserves所有者权益_其他_与计入所有者权益项目相关的所得税影响Owners' equity _ others _ income tax consequences concerning items recognized in owners' equity所有者权益_其他_增减变动金额Owners' equity _ others _ increases and decreases所有者权益_其他_直接计入所有者权益的利得和损失Owners' equity _ others _ gains and losses recognized directly in owners' equity所有者权益_其他_直接计入所有者权益的利得和损失_其他Owners' equity _ others _ gains and losses recognized directly in owners' equity _ others所有者权益_其他_资本公积转增资本Owners' equity _ others _ capitalized capital reserves所有者权益_其他项Owners' equity _ other items (Abstract)所有者权益_前期差错更正Owners' equity _ corrections of prior period errors所有者权益_权益法下被投资单位其他所有者权益变动的影响Owners' equity _ consequences of other owners' equity changes in invested units under equity method所有者权益_所有者权益内部结转Owners' equity _ internal carry-forward of owners' equity所有者权益_所有者权益内部结转_其他Owners' equity _ internal carry-forward of owners' equity _ others所有者权益_所有者投入和减少资本Owners' equity _ capital paid in and reduced by owners所有者权益_所有者投入和减少资本_其他Owners' equity _ capital paid in and reduced by owners _ others所有者权益_所有者投入资本Owners' equity _ capital paid in by owners所有者权益_提取一般风险准备Owners' equity _ appropriations to general risk provisions所有者权益_提取盈余公积Owners' equity _ appropriations to surplus reserves所有者权益_现金流量套期工具公允价值变动净额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument所有者权益_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items所有者权益_现金流量套期工具公允价值变动净额_计入所有者权益的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity所有者权益_现金流量套期工具公允价值变动净额_转入当期损益的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period所有者权益_一般风险准备弥补亏损Owners' equity _ general risk provisions for making up losses所有者权益_盈余公积弥补亏损Owners' equity _ surplus reserves for making up losses所有者权益_盈余公积转增资本Owners' equity _ capitalized surplus reserves所有者权益_与计入所有者权益项目相关的所得税影响Owners' equity _ income tax consequences concerning items recognized in owners' equity。
会计专业术语中英文对照
流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金Provision of cession receivable 应收利息Interests receivable其他应收款 Other receivable买入返售金融资产Recoursable financial assets a cquired存货 Inventories其中：原材料Raw material库存商品Stock g o o d s一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产 Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产： NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized 非流动资产合计TOTAL NON-CURRENT ASSETS流动负债： CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金Including:Staff and w orkers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债 Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债： NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY 实收资本（股本）Registered c apital国家资本National capital集体资本 Collective capital法人资本 L e gal person's capital其中：国有法人资本Including:State-owned l egal person's capital集体法人资本Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额Registered capital--net book value资本公积Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金 Including:Statutory accumulation reserve 任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments 一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额Exchange differences on translating foreign operations 归属于母公司所有者权益合计Total owners' equity belongs to p arent company 少数股东权益 Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main o perations其他业务收入Income from other operations 利息收入Interest income已赚保费 Insurance premiums earned手续费及佣金收入Handling charges and c ommissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of o perations其中：主营业务成本Including:Cost of main o perations其他业务成本cost of other o perations 利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses 退保金Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加Sales tax and additions销售费用 Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费 research and development财务费用 Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“ -”号填列） Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他 other加：公允价值变动收益（损失以“ -”号填列） Plus: Gain or loss fromchanges infair values(loss expressed with "-")投资收益（损失以“ -”号填列） Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income f rom joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“ -”号填列）Gain or lo s s on foreign exchangetransactionss(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM O PERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of n on-monetary assets政府补助 Government grant income债务重组利得Gains from debt restructuring减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal of non-current assets非货币性资产交换损失Losses from e xchange ofnon-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax e xpenses五、净利润（净亏损以“－”号填列）N ET PROFIT(LOSS EXPRESSED WITH"-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOL I DATED I N COME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:sales income of export products营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accountingn XXX投资人XXX股东XXX债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师XXXIASCXXXAICPA财务会计准则委员会FASBXXXIMAXXXAAA税务稽核署IRS独资企业Proprietorship合资人企业Partnershipn会计目标Accounting Objectives管帐假定Accounting ns会计要素Accounting Elements会计原则Accounting Principles管帐实务进程Accounting res财政报表Financial Statements财政分析Financial Analysis会计主体假设Separate-entity n货币计量假设Unit-of-measure n持续经营假设Continuity(Going-concern) d n资产Asset负债Liability业主权益Owner's XXX支出Revenue费用XXXe亏损Loss支出完成原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle严重性原则Materiality Principle稳健性原则Conservatism Principle权责产生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting re/Cycle管帐信息体系Accounting n System帐户Ledger管帐科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General XXX明细分类帐Subsidiary Ledger试算均衡Trial Balance现金收款日记帐Cash receipt journal现金付款日志帐Cash disbursements journal销售日志帐Sales Journal购货日记帐Purchase Journal通俗日志帐General Journal事情初稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand活动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表XXX在途存款Outstanding deposit在途支票Outstanding check应对笔据Vouchers payable应收帐款Account receivable应收单子Note receivable起运点交货价F.O.B shipping point目的地交货价XXX point贸易扣头Trade discount现金扣头Cash discount销售退回及折让Sales return and allowance坏帐费用Bad XXX备抵法Allowance method备抵坏帐Bad debt allowance损益表法XXX资产欠债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息单子Interest bearing note不带息单子Non-interest bearing note出票人XXX受款人XXX本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com 四、存货存货Inventory商品存货XXX产制品存货Finished XXX 在产品存货XXX原资料存货XXX起XXX shipping point目的地抵岸价格XXX寄销Consignment寄销人Consignor承销人Consignee按期盘存XXX永续盘存XXX购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺XXX分批认定法Specific n加权平均法Weighted average先进先出法First-in。
会计术语中英对照
会计术语中英对照公司标准化编码 [QQX96QT-XQQB89Q8-NQQJ6Q8-MQM9N]一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting 成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements会计原则 Accounting Principles 会计实务过程 Accounting Procedures财务报表 Financial Statements 财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle 配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle重大性原则 Materiality Principle 稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries 结帐 Closing entries三、现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 shipping point目的地交货价 destination point 商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method带息票据 Interest bearing note 不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory 产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 shipping point 目的地抵岸价格 destination寄销 Consignment 寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specificidentification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Market value重置成本 Replacement cost可变现净值 Net realizable value 上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds 成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost 净值 Net value在建工程 Construction-in-process 磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names 着作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits 应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference 时间性差异 Timing difference应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate 实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital 缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration 股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment 现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement 资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础Basis（现金流量表）财务状况变动表中的营运资金基础Capital Basis（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges 正常营业活动 Normal operating activities财务活动 Financing activities 投资活动 Investing activities 十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio 价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment 总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting 一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
会计名词术语表,中英文对照
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。
会计英文术语
会计英文术语- Accountant: 会计师- Accounting: 会计- Financial Statement: 财务报表- Balance Sheet: 资产负债表- Income Statement: 损益表- Cash Flow Statement: 现金流量表- General Ledger: 总帐- Journal: 日记账- Trial Balance: 试算平衡表- Accrued Expenses: 应计费用- Accounts Payable: 应付账款- Accounts Receivable: 应收账款- Assets: 资产- Liabilities: 负债- Equity: 所有者权益- Revenue: 收入- Sales: 销售额- Cost of Goods Sold: 销售成本- Gross Profit: 毛利- Net Profit: 净利润- Depreciation: 折旧- Amortization: 摊销- Reserve: 储备- Dividend: 红利- Audit: 审计- Financial Ratio: 财务比率- Cash Flow: 现金流量- Prepaid Expenses: 预付费用- Fixed Assets: 固定资产- Current Assets: 流动资产- Current Liabilities: 流动负债- Operating Expenses: 营业费用- Taxation: 税务- Break-even Point: 打破盈亏点- Return on Investment: 投资回报率- Cost Accounting: 成本会计- Cost Allocation: 成本分摊- Internal Control: 内部控制- Forensic Accounting: 司法会计- Financial Analysis: 财务分析。
会计术语中英文对照
成本会计直接人工成本差异( direct labor variance )直接材料成本差异( direct material variance ) 在产品计价( work-in-process costing ) 联产品成本计算( joint products costing ) 生产成本汇总程序( accumulation process of procluction cost ) 制造费用差异( manufacturing expenses variance) 实际成本与估计成本( actual cost and estimated cost) 工资费用分配( salary costs allocation ) 成本曲线( cost curve) 农业生产成本( agriculture production cost ) 原始成本和重置成本( original cost and replacement cost ) 工程施工成本直接成本与间接成本( direct cost and indirect cost ) 可控成本( controllable cost ) 制造费用分配( manufacturing expenses allocation ) 理论成本与应用成本( theory cost and practice cost ) 辅助生产成本分配( auxiliary production cost allocation ) 期间,费用成本控制程序( procedure of cost control ) 成本记录( cost entry, cost recorder cost agenda) 成本计算分批法( job costing method ) 成本计算分步法直接人工成本差异( direct labor variance ) 成本控制方法( cost control method ) 内河运输成本生产费用要素( elements of production expenses ) 历史成本与未来成本( historical cost and future cost ) 可避免成本与不可避免成本( avoidable cost and unavoidable cost ) 成本计算期( cost period) 平均成本与个别成本( avorage cost and individual cost ) 跨期摊提费用分配( inter-period expenses allocation )计划成本( planned cost) 数量差异( quantity variance ) 燃料费用分配( fuel expenses allocation ) 定额成本控制制度( norm cost control system ) 定额管理( management norm) 可递延成本与不可递延成本( deferrable cost and undeferrable cost ) 成本控制标准( standard of cost control ) 副产品成本计算( by-product costing ) 责任成本( responsibility cost ) 生产损失核算( production loss accounting ) 生产成本( production cost )预计成本( predicted cost) 成本结构( cost structure ) 房地产开发成本主要成本与加工成本( prime costs and processing costs) 决策成本( cost of decision making ) 成本计算品种法( category costing method ) 在产品成本( work-in-process cost ) 工厂成本( factory cost ) 成本考核( cost assess ) 制造费用( manufactruing expenses) 动力费用分配( power expenses allocation ) 趋势分析法( trend analysis approach) 成本计算简单法( simple costing method ) 责任成本层次( levels of responsibility cost ) 对比分析法( comparative analysis approach ) 约当产量比例法( equivalent units method ) 原始记录( original record ) 可比产品成本分析( general product cost analysis) 成本计算方法( costing method )成本计算对象( costing objective ) 成本计算单位( costing unit ) 成本计划完成情况分析成本计划管理体系( planned management system of cost ) 成本计划( cost plan ) 成本会计( cost accounting ) 成本核算原则( principle of costing ) 成本核算程序( cost accounting qrocedures) 成本核算成本( costing account ) 成本核算( costing ) 成本归集( cost accumulation ) 成本管理( cost management) 成本分析( cost analysis) 成本分配( ocst allocation ) 成本分类账( cost ledger) 成本分类( cost classifiction ) 成本费用界限成本调整( cost adjustment ) 成本差异( cost variance) 成本报告( costing report ) 成本( cost) 车间成本( workshop cost ) 厂内经济核算制( internal business accounting system ) 厂内结算价格( internal settlementprices ) 产品寿命周期成本( product life cycle cost )产品成本项目( cost items of product ) 产品成本技术经济分析产品成本计划( the plan of product costs ) 产品成本( product cost )初级会计汇总原始凭证( cumulative source document ) 汇总记账凭证核算形式( bookkeeping procedure using summary ovchers ) 工作底稿( working paper )复式记账凭证( mvltiple account titles voucher ) 复式记账法( Double entry bookkeeping ) 复合分录( compound entry )划线更正法( correction by drawing a straight ling ) 汇总原始凭证( cumulative source document ) 会计凭证( accounting documents ) 会计科目表( chart of accounts ) 会计科目( account title ) 红字更正法( correction by using red ink ) 会计核算形式( bookkeeping procedures) 过账( posting ) 会计分录( accounting entry ) 会计循环( accounting cycle ) 会计账簿( Book of accounts ) 活页式账簿( loose-leaf book ) 集合分配账户( clearing accounts ) 计价对比账户( matching accounts ) 记账方法( bookkeeping methods ) 记账规则( recording rules ) 记账凭证( voucher) 记账凭证核算形式( Bookkeeping proced ureusing vouchers ) 记账凭证汇总表核算形式( bookkeeping procedure using categorized account summary ) 简单分录( simple entry ) 结算账户( settlement accounts) 结账( closing account ) 结账分录( closing entry )借贷记账法( debit-credit bookkeeping ) 通用日记账核算形式( bookkeeping procedure using general journal ) 外来原始凭证( source document from outside ) 现金日记账( cash journal) 虚账户( nominal accounts ) 序时账簿( book of chronological entry ) 一次凭证( single-record document )银行存款日记账( deposit journal ) 永续盘存制( perpetual inventory system ) 原始凭证( source document) 暂记账户( suspense accounts) 增减记账法( increase-decreasebookkeeping) 债权结算账户( accounts for settlement of claim ) 债权债务结算账户( accounts for settlement of claim and debt ) 债务结算账户( accounts for settlement of debt ) 账户( account) 账户编号( Account number ) 账户对应关系( debit-credit relationship ) 账项调整( adjustment of account ) 专用记账凭证( special-purpose voucher) 转回分录( reversing entry ) 资金来源账户( accounts of sources of funds ) 资产负债账户( balance sheet accounts) 转账凭证( transfer voucher ) 资金运用账户( accounts of applications of funds ) 自制原始凭证( internal source document ) 总分类账簿( general ledger) 总分类账户( general account) 附加账户( adjunct accounts) 付款凭证( payment voucher ) 分类账簿( ledger )中级会计固定资产( fixed assets)利润总额利益分配( profit distribution ) 应计费用( accrued expense) 商标权( trademarks and tradenames) 全部履行法净利润( net income )应付利润( profit payable ) 未分配利润收益债券( income bonds) 货币资金利息资本化( capitalization of interests ) 公益金工程物资预付账款( advance to supplier ) 其他应收款( other receivables ) 现金( cash)预收账款公司债券发行( corporate bond floatation ) 应付工资( wages payable) 实收资本( paid-in capital ) 盈余公积( surplus reserves) 管理费用土地使用权股利( dividend ) 应交税金( taxes payable) 流动资金负商誉( negative goodwill ) 费用的确认( recognition of expense ) 短期投资( temporary investment ) 专项资产【旧】专有技术( know-how ) 专营权( franchises) 资本公积( capital reserves) 资产负债表法资金占用和资金来源[ 旧] 自然资源( natural resources) 存货( inventory ) 车间经费【旧】偿债基金( sinking fund ) 长期应付款( long-term payables ) 长期投资( long-term investments ) 长期借款( long-term loans ) 长期负债( long-term liability of long-term debt ) 财务费用( financing expenses) 拨定留存收益( appropriated retained earnings) 标准成本法( standard costing) 变动成本法( variable costing ) 比例履行法包装物版权( copyrights )高级会计期货交易市场( market of futures transaction ) 期货交易( futures transaction ) 举债经营融资租赁( leveraged lease) 金融工具( financial instruments ) 企业集团( business qroup) 年度报告( annual report ) 内部往来( transactions between home office and branches)合伙企业( partnership enterprise ) 合并资产负债表( consolidated balance sheet) 合并主体的所得税会计( accounting for income taxes of consolidated entities )(美) 合并现金流量表( consolidated statement of cash flow ) 合并价差( cost-book value differentials ) 合并会计报表( consolidated financial statements ) 购买法( purchase methed) 企业整体价值( the value of an enterprise as a whole) 权益结合法( pooling of interest method ) 期内所得税分摊( intraperiod tax allocation )(美) 期末存货的未实现损益( unrealized profit in ending inventory ) 公司间的长期资产业务( intercompany transactions in long-term assets ) 名义货币保全( maintaining capital in units of money ) 基金论( the fund theory ) 功能性货币( functional currency )(美) 汇兑损益( exchange gains or losses) 合并财务状况变动表 ( consolidated statement of changes in financial poition )合并财务状况变动表( consolidated statement of changes in financial poition )换算损益( translation gains or losses) 举债经营收购( Leveraged buyouts, 简称LBC )(美) 母公司持股比例变动( change in ownership percentage held by parent ) 交互分配法( reciprocal allocation approach )(美) 货币项( monetary items ) 合伙清算( partnership liquidation全面分摊法( comprehensive allocation ) 固定资产投资方向调节税合并费用( expenses related to combinations) 间接标价法( indirect quotation ) 买入汇率( buying rate ) 期货合约( futrues contract ) 混合合并( conglomeration ) 控投公司( holding company ) 股票指数期货( stock index futrues ) 横向销售( crosswise sale) 固定汇率( fixed rate ) 纳税影响法( tax effect method ) 记账汇率( recording rate ) 横向合并( horizontal integration ) 合并前股利( preacquisition dividends ) 可变现净值( net realizable) 企业合并会计( accounting for business combination ) 平仓盈亏( offset gain and loss) 卖出汇率( selling rate ) 金融期货交易( financial futures transaction )会计利润( accounting income ) 合并损益表( consolidated income statement ) 公允价值( fair value ) 期权( options ) 间接控股( indirect holding ) 两笔交易观( two-transaction opinion ) 破产清算( bankrupcy liquidation ) 企业合并( business combination ) 企业论( the enterprise theory ) 商品寄销( consignment ) 个人所得税( personal income tax )个人财务报表( personal financial state-ments )(美) 改组计划( reorganization plan )(美) 改组( reorganization ) 复杂权益法( complex equity method ) 附属公司( associated company) 负权人偿金( dividend ) 浮动汇率( floating rate ) 分支机构会计( accounting for branch ) 推定赎回损益( constructive gains and losses on bonds) 推定赎回( constructive retirement ) 投机( spculation ) 贴水( discount ) 特定物价指数( specific price index ) 分支机构( branch) 分期收款销货( installment sales) 分次清算( installment liquidation ) 分部报告( segmental reporting ) 房地产收入( real estate revenue) 房地产成本( cost of real setate) 房地产( real estate) 多种汇率法( multiply exchange rate ) 对境外实体的净投资( net investment in foreign entities ) 订量单位：( units of measurement ) 递延法( deffered method ) 当代理论( contemporary theory ) 单一汇率法( singal method ) 退休金( pension plan ) 退休金会计( accounting for pension plan )(美) 退休金给付义务( pension benefit obligations )(美) 外币( foreign currency )外币业务( foreign currency transaction ) 吸收合并( merger)物价变动会计( accounting for price changes ) 无偿债能力( insolvency ) 完全合并( full consolidation ) 物价指数( price index ) 物价变动( price changes) 完全应计法( full accrual method ) 物价总指数( general price index ) 外汇期货交易( foreign exchange frtrues transaction ) 下推会计( push-down accounting )(美) 先折算后调整法( translation-remeasurement method ) 现行成本/ 稳值货币会计( current cost/general purchasing power accountin ) 现行成本( crurent cost) 现行成本会计( current cost accounting ) 先调整后折算法( remeasurement-translation method ) 销售代理处( sales agency) 相互持股( mutual holdings ) 相对账户调节( reconciliation of home office and branch accounts ) 新合伙人入伙( admission of a new parther ) 向上销售( upstream sale) 衍生金融工具( derivative financial instru-ments ) 销售式融资租赁( sales-type financing lease) 向下销售( downstream sale) 消费税( consumertax )一笔交易观( one-transaction opinion ) 业主权论( the proprietorship theory ) 一般物价水准会计( general price level accounting ) 一般购买力单位( units of general purchasing power ) 招股说明书( prospectus)中间汇率( middle rate ) 中期报告( interim reporting ) 重置成本( replacement cost) 转租赁( subleases) 准改组( quasi-reorbganization )(美) 资本保全( capital maintenance ) 资本化价值( capitalized value ) 资本因素( capital factor ) 资产负债法( asset/libility method ) 存货转让价格( inventory transfer price ) 创立合并( consolidation ) 出租人会计( accounting for leases-lessor) 持有(产)损益( holding gains losses) 持仓盈亏( opsition gain and loss ) 承租人会计( accounting for leases-leasee) 成本回收法( cost recovery method ) 纵向合并( Vertical integration )综合变动( general change) 子公司权益变动( change in ownership of a subsidiary ) 子公司( subsidiary company ) 资源税( resources tax) 成本法( cost method) 财产信托会计( fiduciary accounting )(美) 财产税( property tax ) 部分分摊法( partial allocation ) 不合并子公司( unconsolidated subsidiaries ) 最低退休金负债( minimum liability )(美) 租赁( leases) 租金( rents)企业会计企业财务( business finance) 期权市场( option market ) 期货市场( future market ) 可转让定期存单市场( negotiable CDmarket ) 货币市场( money market ) 黄金市场( gold market ) 国有独资公司股份有限公司( company limited by shares ) 股份两合公司( limited pactnership ) 公司( company)二级市场( security secondary market ) 独资企业( sole proprietorship ) 店头市场( over-the -counter-market ) 承兑市场( acceptance market) 拆借市场( lending market ) 财务制度( financial regulations ) 财务政策( financial policy ) 财务预测( financial forecast ) 财务控制( financial control ) 金融市场( financial market ) 财务决策( financial decision ) 财务监督( financial cupervision ) 财务计划( financial planning ) 财务活动( financial activities ) 财务管理组织( organization of financial management ) 一级市场( security primary market ) 无限责任公司( company of unlimited liability ) 外汇市场( foreign exchange market ) 贴现市场( dixcount market )企业组织形式( forms of enterprise organization ) 政府会计企业财务( business finance)期权市场( option market ) 期货市场( future market ) 可转让定期存单市场( negotiable CDmarket ) 货币市场( money market ) 黄金市场( gold market ) 国有独资公司股份有限公司( company limited by shares ) 股份两合公司( limited pactnership ) 公司( company) 二级市场( security secondary market ) 独资企业( sole proprietorship ) 店头市场( over-the -counter-market ) 承兑市场( acceptance market) 拆借市场( lending market ) 财务制度( financial regulations ) 财务政策( financial policy ) 财务预测( financial forecast ) 财务控制( financial control ) 金融市场( financial market ) 财务决策( financial decision ) 财务监督( financial cupervision ) 财务计划( financial planning ) 财务活动( financial activities ) 财务管理组织( organization of financial management ) 一级市场( security primary market ) 无限责任公司( company of unlimited liability ) 外汇市场( foreign exchange market ) 贴现市场( dixcount market ) 企业组织形式( forms of enterprise organization ) 事业单位会计( accounting for non-profit organizations )事业单位固定资产( fixed assets for non-profit organizations ) 事业单位固定基金( fixed funds non-profit organizations ) 事业单位负债( liabilities for non-profit organizations ) 事业单位对外投资( outside investments for non-profit organizations ) 事业单位财务清算( liquidation of non-profit organization ) 上缴上级支出( payment to the higher authority ) 上级补助收入( grant from the higher authority ) 其他收入( miscellaneous gains ) 科学事业单位资产( scientific research instifutes ) ' assets科学事业单位支出( scientific research institutes ')expenditures科学事业单位预算( scientific research institutes )' budgeting科学事业单位收入( scientific research institutes ) ' revenues科学事业单位结余( scientific research institutes ' s)urplus 科学事业单位会计制度( accointing regulations for scientific research instifutes ) 科学事业单位会计报表分析( scientific research institutes-analysis of accounting statements ) 科学事业单位会计( sicentific research institute accounting ) 科学事业单位成本费用管理( scientific research institutes-cost maragement ) 科学事业单位财务制度( financial regulations for scientific research institutes ) 经营支出( orerating expense ) 经营收入( operating revenue ) 基金预算支出( fund budget expenditure ) 基金预算收入( fund budget revenue) 基金预算结余( surplus of fund budget ) 国家预算( state budget) 国家决算( final accounts of state revenue and expenditure ) 高等学校资产( colleges and universities assets) 高等学校支出( colleges and universities expenditures ) 高等学校预算管理方式( budget management method of colleges and universities ) 高等学校收入( colleges and universities revenues)专用基金支出( expenditure on special purpose fund ) 专用基金收入( proceeds from special purpose fund ) 专用基金结余( surplus of special purpose funds ) 中华人民共和国预算法( the budget law of the people ' s Republ)ic of China资金调拨支出( expenditure on allocated and transeferred fund ) 财政收入( public finance-revemue ) 财政净资产( public finance-net assets ) 财政负债( public finance-liabilities ) 财政补助收入( grant from the state ) 拨入专款( restricted appropriation ) dsa管理会计政治风险( political risk ) 再开票中心( reinvoicing center ) 现代管理会计专门方法( special methods of modern management accounting ) 现代管理会计( modern management accounting) 提前与延期支付( Leads and Lags) 特许权使用管理费( fees and royalties) 跨国资本成本的计算( the cost of capital for foreign lnuertments ) 跨国运转资本会计( multinational working capital management ) 跨国经营企业业绩评价( multinational performance evaluation ) 经济风险管理( managing economic exposure ) 交易风险管理( managing transaction exposure)换算风险管理( managing translation exposure ) 国际投资决策会计( foreign project appraisal ) 国际管理会计( international management ) 国际存货管理( international inventory management ) 股利转移( dividend kemittances ) 公司内部贷款( intercompany loans ) 冻结资金转移( repatriating blocked funds ) 冻结资金保值( maintaining the value of blocked funds ) 调整后的净现值( adjusted net present value)。
会计术语中英文对照表
会计术语中英文对照表In the globalized business world, the language of accounting is a crucial component for effective communication and collaboration. As companies expand their operations internationally, the need for a common understanding of accounting terms across languages becomes paramount. This article aims to provide a comprehensive bilingual guide to accounting terminology, bridging the language gap and facilitating smooth financial communication.**1. Assets*** English: Assets represent the economic resources owned or controlled by a business that have future economic benefits. * Chinese: 资产代表企业拥有或控制的具有未来经济利益的经济资源。
**2. Liabilities*** English: Liabilities refer to the financial obligations of a business that are expected to be settled in the future, resulting from past transactions or events.* Chinese: 负债是指企业因过去交易或事件而产生的、预期将在未来结算的财务义务。
会计英语术语中英文对照
会计英语术语国际会计术语英汉对照AccountAccounting 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 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 部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 部审计Internal control structure 部控制结构Internal Revenue Service 国收入署Internal users 部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰Accounts payable 应付帐款Accounts receivable 应收帐款Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值ACE 美国商品交易所ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证[股市] 指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。
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成本会计直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of production cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间,费用成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本计算分批法（job costing method）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research institutes’budgeting）科学事业单位收入（scientific research institutes’revenues）科学事业单位结余（scientific research institutes’surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people’s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。