会计术语中英文对照
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。
(完整版)会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
会计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。
会计英语中英文对照
会计英语中英文对照会计方面专业术语的英文翻译acceptance承兑account账户accountant会计员accounting会计accountingytem会计制度accountpayable应付账款accountreceivable应收账款accumulatedprofit累积利益adjutingentry调整记录adjutment调整adminitratione某pene管理费用advance预付advertiinge某pene广告费agency代理agent代理人agreement契约allotment分配数allowance津贴amalgamation合并amortization摊销amortizedcot应摊成本annuitie年金appliedcot已分配成本appliede某pene已分配费用appliedmanufacturinge某pene己分配制造费用apportionedcharge摊派费用appreciation涨价articleofaociation公司章程aement课税aet资产attorneyfee律师费audit审计auditor审计员average平均数averagecot平均成本baddebt坏账balance余额yybalanceheet资产负债表bankaccount银行账户bankbalance银行结存bankcharge银行手续费bankdepoit银行存款bankdicount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankeracceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequet遗产bill票据billofe某change汇票billoflading提单billdicounted贴现票据billpayable应付票据billreceivable应收票据boardofdirector董事会bond债券bonu红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记branchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productale副产品销售capital股本capitaloutlay资本支出capitaltock股本capitaltockcertificate股票carrieddown移后carriedforward移下页cah现金cahaccount现金账户cahinbank存银行现金cahondelivery交货收款cahonhand库存现金cahpayment现金支付cahpurchae现购cahale现沽cahier出纳员cahiercheck本票certificateofdepoit存款单折certificateofindebtedne借据certifiedcheck保付支票certifiedpublicaccountant会计师charge费用chargeforremittance汇水手续费charter营业执照charteredaccountant会计师chattle动产check支票checkbooktub支票存根cloedaccount己结清账户cloing结算cloingentrie结账纪录cloingtock期末存货cloingthebook结账columnarjournal多栏日记账conignee承销人conignment寄销conignor寄销人conolidatedbalanceheet合并资产负债表conolidatedprofitandloaccount合并损益表conolidation合并contructioncot营建成本contructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司cot成本cotaccounting成本会计cotoflabour劳工成本cotofproduction生产成本cotofmanufacture制造成本cotofale销货成本cotprice成本价格credit贷方creditnote收款通知单creditor债权人croedcheck横线支票currentaccount往来活期账户currentaet流动资产currentliability流动负债currentprofitandlo本期损益debit借方debt债务debtor债务人deed契据deferredaet递延资产deferredliabilitie递延负债delivery交货deliverye某pene送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费depoit存款depoitlip存款单depreciation折旧directcot直接成本directlabour直接人工director董事dicount折扣dicountonpurchae进货折扣dicountonale销货折扣dihonouredcheck退票diolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票document单据doubleentrybookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutieandta某e税捐earning业务收益endorer背书人entertainment交际费enterprie企业equipment设备etate财产etimatedcot估计成本etimate概算e某change兑换e某changelo兑换损失e某penditure经费e某pene费用e某tenion延期facevalue票面价值factor代理商fairvalue公平价值financialtatement财务报表financialyear财政年度finihedgood制成品finihedpart制成零件fi某edaet固定资产fi某edcot固定成本fi某eddepoit定期存款fi某ede某pene固定费用foreman工头franchie专营权freight运费fund资金furnitureandfi某ture家俬及器具gain利益generale某pene总务费用generalledger总分类账good货物goodintranit在运货物goodwill商誉governmentbond政府债券groprofit毛利guarantee保证guarantor保证人importduty进口税indirectcot间接成本indirecte某pene间接费用indirectlabour间接人工indorement背书intallment分期付款inurance保险intangibleaet无形资产interet利息interetrate利率interetreceived利息收入interofficeaccount内部往来intrinicvalue内在价值inventory存货invetment投资invoice发票item项目job工作jobcot工程成本jointventure短期合伙journal日记账labour人工labourcot人工成本land土地leae租约leaehold租约ledger分类账legale某pene律师费letterofcredit信用状liability负债limitedliability有限负债limitedpartnerhip有限合夥liquidation清盘loan借款longtermliability长期负债lo损失loone某change兑换损失machineryequipment机器设备manufacturinge某pene制造费用manufacturingcot制造成本marketprice市价material原村料materialrequiition领料单medicalfee医药费merchandie商品micellaneoue某pene杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产netamount净额netaet资产净额netlo净亏损netprofit纯利netvalue净值note票据notepayable应付票据notereceivable应收票据openingtock期初存货operatinge某pene营业费用order订单organizatione某pene开办费originaldocument原始单据outlay支出output产量overdraft透支openingtock期初存货operatinge某pene营业费用order订单organizatione某pene开办费originaldocument原始单据outlay支出output产量overdraft透支quotation报价rate比率rawmaterial原料rebate回扣receipt收据receivable应收款recoup补偿redemption偿还refund退款remittance汇款rent租金repair修理费reerve准备reidualvalue剩余价值retailer零售商return退货revenue收入alary薪金ale销货alereturn销货退回aledicount销货折扣alvage残值amplefee样品crap废料crapvalue残余价值ecuritie证券ecurity抵押品ellinge某pene销货费用ellingprice售价harecapital股份harecertificate股票hareholder股东horttermloan短期借款oleproprietorhip独资parepart配件tandardcot标准成本tock存货tocktake盘点tockheet存货表ubidie补助金undrye某pene杂项费用upportingdocument附表urplu盈余upeneaccount暂记账户ta某ableprofit可徵税利润ta某税捐temporarypayment暂付款temporaryreceipt暂收款total合计totalcot总成本tradecreditor进货客户tradedebtor销货客户trademark商标tranaction交易tranfer转账tranfervoucher转账传票tranportation运输费travelling差旅费trialbalance试算表trut信托turnover营业额unappropriatedurplu未分配盈余unitcot单位成本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wageallocationheet工资分配表warehouereceipt仓库收据welfaree某pene褔利费wearandtear秏损workorder工作通知单yearend年结Account帐户Accountingytem会计系统AmericanAccountingAociation美国会计协会AmericanIntituteofCPA美国注册会计师协会Audit审计Balanceheet资产负债表Bookkeepking簿记Cahflowpropect现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Cotaccounting成本会计E某ternaluer外部使用者Financialaccounting财务会计FinancialAccountingStandardBoard财务会计准则委员会Financialforecat财务预测Generallyacceptedaccountingprinciple公认会计原则General-purpoeinformation通用目的信息GovernmentAccountingOffice政府会计办公室IntituteofInternalAuditor内部审计师协会IntituteofManagementAccountant管理会计师协会Integrity整合性Internalauditing内部审计Internalcontroltructure内部控制结构InternalRevenueService国内收入署Internaluer内部使用者Managementaccounting管理会计Returnofinvetment投资回报Returnoninvetment投资报酬Statementofcahflow现金流量表Statementoffinancialpoition财务状况表Ta某accounting税务会计Accountingequation会计等式Articulation勾稽关系Aet资产Buineentity企业个体Capitaltock股本Corporation公司Cotprinciple成本原则Creditor债权人Deflation通货紧缩Dicloure批露E某pene费用Financialtatement财务报表Financialactivitie筹资活动Going-concernaumption持续经营假设Inflation通货膨涨Invetingactivitie投资活动Liabilitie负债Negativecahflow负现金流量Operatingactivitie经营活动Owner"equity所有者权益Partnerhip合伙企业Poitivecahflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorhip独资企业Solvency清偿能力Stable-dollaraumption稳定货币假设Stockholder股东Stockholder"equity股东权益Windowdreing门面粉饰。
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)。
会计词汇中英文对照
会计词汇中英文对照会计词汇中英文对照引导语：会计是以货币为主要计量单位，以提高经济效益为主要目标，运用专门方法对企业，机关，事业单位和其他组织的经济活动进行全面，综合，连续，系统地核算和监督。
以下是店铺分享给大家的会计词汇中英文对照，欢迎阅读!基础词汇现金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资 Long term securities investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees。
会计术语中英文对照表
成本加价 合成约本分摊 法成本折耗 法成本流动 假设
成本指数
成产本成法品成 本历史成本 原成则本回收 法成本效益 限工制程成本 比公例司条款
贷信用卡销 货
信用评级
交叉索引
累积亏影损响 数当期调整 法会计原则 变会动计累原积则 变累动积累优积先 股当期调整 法
流动资产
受赠的库 藏双股倍票余额 递减法 复式簿记 双重表达 审慎程序 动态报表 每股盈余 提前偿付 已赚得 盈余公积 盈经余济主体 假设 经济所实得质 重实于际法利律率 法 有实效际利率 、效市率场市利场 假工说时进度 比紧例急法问题 处理小组 员工折认扣股 计划 权益法 权约益当证持券股 比例 估计项产目品 保证负债 估超计额残盈值余 法 可汇交率换变性动 的影响 除待息执日行合 同 履行约使成赎本回 权退休金资 产保预证期费报用 计保提证法费用 计认提股法权行 使退截货止权日逾 期法 勘探成本 除权股 债务清偿
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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。
会计术语中英文对照
成本会计直接人工成本差异direct labor variance直接材料成本差异direct material variance在产品计价work-in-process costing联产品成本计算joint products costing生产成本汇总程序accumulation process of procluction cost制造费用差异manufacturing expenses variance实际成本与估计成本actual cost and estimated cost工资费用分配salary costs allocation成本曲线cost curve农业生产成本agriculture production cost原始成本和重置成本original cost and replacement cost工程施工成本直接成本与间接成本direct cost and indirect cost可控成本controllable cost制造费用分配manufacturing expenses allocation理论成本与应用成本theory cost and practice cost辅助生产成本分配auxiliary production cost allocation期间,费用成本控制程序procedure of cost control成本记录cost entry, cost recorder cost agenda成本计算分批法job costing method成本计算分步法直接人工成本差异direct labor variance成本控制方法cost control method内河运输成本生产费用要素elements of production expenses历史成本与未来成本historical cost and future cost可避免成本与不可避免成本avoidable cost and unavoidable cost 成本计算期cost period平均成本与个别成本avorage cost and individual cost跨期摊提费用分配inter-period expenses allocation计划成本planned cost数量差异quantity variance燃料费用分配fuel expenses allocation定额成本控制制度norm cost control system定额管理management norm可递延成本与不可递延成本deferrable cost and undeferrable cost 成本控制标准standard of cost control副产品成本计算by-product costing责任成本responsibility cost生产损失核算production loss accounting生产成本production cost预计成本predicted cost成本结构cost structure房地产开发成本主要成本与加工成本prime costs and processing costs决策成本cost of decision making成本计算品种法category costing method在产品成本work-in-process cost工厂成本factory cost成本考核cost assess制造费用manufactruing expenses动力费用分配power expenses allocation趋势分析法trend analysis approach成本计算简单法simple costing method责任成本层次levels of responsibility cost对比分析法comparative analysis approach约当产量比例法equivalent units method原始记录original record可比产品成本分析general product cost analysis 成本计算方法costing method成本计算对象costing objective成本计算单位costing unit成本计划完成情况分析成本计划管理体系planned management system of cost 成本计划cost plan成本会计cost accounting成本核算原则principle of costing成本核算程序cost accounting qrocedures成本核算成本costing account成本核算costing成本归集cost accumulation成本管理cost management成本分析cost analysis成本分配ocst allocation成本分类账cost ledger成本分类cost classifiction成本费用界限成本调整cost adjustment成本差异cost variance成本报告costing report成本cost车间成本workshop cost厂内经济核算制internal business accounting system厂内结算价格internal settlement prices产品寿命周期成本product life cycle cost产品成本项目cost items of product产品成本技术经济分析产品成本计划the plan of product costs产品成本product cost初级会计汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary ovchers 工作底稿working paper复式记账凭证mvltiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling 汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户matching accounts记账方法bookkeeping methods记账规则recording rules记账凭证voucher记账凭证核算形式Bookkeeping proced ureusing vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt 债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds 自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger中级会计固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and tradenames全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests 公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation 应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable流动资金负商誉negative goodwill费用的确认recognition of expense 短期投资temporary investment专项资产旧专有技术know-how专营权franchises资本公积capital reserves资产负债表法资金占用和资金来源旧自然资源natural resources存货inventory车间经费旧偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt 财务费用financing expenses拨定留存收益appropriated retained earnings标准成本法standard costing变动成本法variable costing比例履行法包装物版权copyrights高级会计期货交易市场market of futures transaction期货交易futures transaction举债经营融资租赁leveraged lease金融工具financial instruments企业集团business qroup年度报告annual report内部往来transactions between home office and branches合伙企业partnership enterprise合并资产负债表consolidated balance sheet合并主体的所得税会计accounting for income taxes of consolidated entities美合并现金流量表consolidated statement of cash flow合并价差cost-book value differentials合并会计报表consolidated financial statements购买法purchase methed企业整体价值the value of an enterprise as a whole权益结合法pooling of interest method期内所得税分摊intraperiod tax allocation美期末存货的未实现损益unrealized profit in ending inventory公司间的长期资产业务intercompany transactions in long-term assets名义货币保全maintaining capital in units of money基金论the fund theory功能性货币functional currency美汇兑损益exchange gains or losses合并财务状况变动表consolidated statement of changes in financial poition合并财务状况变动表consolidated statement of changes in financial poition换算损益translation gains or losses举债经营收购Leveraged buyouts,简称LBC美母公司持股比例变动change in ownership percentage held by parent交互分配法reciprocal allocation approach美货币项monetary items合伙清算partnership liquidation全面分摊法comprehensive allocation固定资产投资方向调节税合并费用expenses related to combinations间接标价法indirect quotation买入汇率buying rate期货合约futrues contract混合合并conglomeration控投公司holding company股票指数期货stock index futrues横向销售crosswise sale固定汇率fixed rate纳税影响法tax effect method记账汇率recording rate横向合并horizontal integration合并前股利preacquisition dividends可变现净值net realizable企业合并会计accounting for business combination 平仓盈亏offset gain and loss卖出汇率selling rate金融期货交易financial futures transaction会计利润accounting income合并损益表consolidated income statement公允价值fair value期权options间接控股indirect holding两笔交易观two-transaction opinion破产清算bankrupcy liquidation企业合并business combination企业论the enterprise theory商品寄销consignment个人所得税personal income tax个人财务报表personal financial state-ments美改组计划reorganization plan美改组reorganization复杂权益法complex equity method附属公司associated company负权人偿金dividend浮动汇率floating rate分支机构会计accounting for branch推定赎回损益constructive gains and losses on bonds 推定赎回constructive retirement投机spculation贴水discount特定物价指数specific price index分支机构branch分期收款销货installment sales分次清算installment liquidation分部报告segmental reporting房地产收入real estate revenue房地产成本cost of real setate房地产real estate多种汇率法multiply exchange rate对境外实体的净投资net investment in foreign entities订量单位：units of measurement递延法deffered method当代理论contemporary theory单一汇率法singal method退休金pension plan退休金会计accounting for pension plan美退休金给付义务pension benefit obligations美外币foreign currency外币业务foreign currency transaction吸收合并merger物价变动会计accounting for price changes 无偿债能力insolvency完全合并full consolidation物价指数price index物价变动price changes完全应计法full accrual method物价总指数general price index外汇期货交易foreign exchange frtrues transaction下推会计push-down accounting美先折算后调整法translation-remeasurement method现行成本/稳值货币会计current cost/general purchasing power accountin 现行成本crurent cost现行成本会计current cost accounting先调整后折算法remeasurement-translation method销售代理处sales agency相互持股mutual holdings相对账户调节reconciliation of home office and branch accounts新合伙人入伙admission of a new parther向上销售upstream sale衍生金融工具derivative financial instru-ments销售式融资租赁sales-type financing lease向下销售downstream sale消费税consumer tax一笔交易观one-transaction opinion业主权论the proprietorship theory一般物价水准会计general price level accounting 一般购买力单位units of general purchasing power 招股说明书prospectus中间汇率middle rate中期报告interim reporting重置成本replacement cost转租赁subleases准改组quasi-reorbganization美资本保全capital maintenance资本化价值capitalized value资本因素capital factor资产负债法asset/libility method存货转让价格inventory transfer price创立合并consolidation出租人会计accounting for leases-lessor持有产损益holding gains losses持仓盈亏opsition gain and loss承租人会计accounting for leases-leasee成本回收法cost recovery method纵向合并Vertical integration综合变动general change子公司权益变动change in ownership of a subsidiary 子公司subsidiary company资源税resources tax成本法cost method财产信托会计fiduciary accounting美财产税property tax部分分摊法partial allocation不合并子公司unconsolidated subsidiaries最低退休金负债minimum liability美租赁leases租金rents企业会计企业财务business finance期权市场option market期货市场future market可转让定期存单市场negotiable CDmarket 货币市场money market黄金市场gold market国有独资公司股份有限公司company limited by shares 股份两合公司limited pactnership公司company二级市场security secondary market独资企业sole proprietorship店头市场over-the -counter-market承兑市场acceptance market拆借市场lending market财务制度financial regulations财务政策financial policy财务预测financial forecast财务控制financial control金融市场financial market财务决策financial decision财务监督financial cupervision财务计划financial planning财务活动financial activities财务管理组织organization of financial management 一级市场security primary market无限责任公司company of unlimited liability外汇市场foreign exchange market贴现市场dixcount market企业组织形式forms of enterprise organization 政府会计企业财务business finance期权市场option market期货市场future market可转让定期存单市场negotiable CDmarket货币市场money market黄金市场gold market国有独资公司股份有限公司company limited by shares股份两合公司limited pactnership公司company二级市场security secondary market独资企业sole proprietorship店头市场over-the -counter-market承兑市场acceptance market拆借市场lending market财务制度financial regulations财务政策financial policy财务预测financial forecast财务控制financial control金融市场financial market财务决策financial decision财务监督financial cupervision财务计划financial planning财务活动financial activities财务管理组织organization of financial management 一级市场security primary market无限责任公司company of unlimited liability外汇市场foreign exchange market贴现市场dixcount market企业组织形式forms of enterprise organization事业单位会计accounting for non-profit organizations事业单位固定资产fixed assets for non-profit organizations事业单位固定基金fixed funds non-profit organizations事业单位负债liabilities for non-profit organizations事业单位对外投资outside investments for non-profit organizations事业单位财务清算liquidation of non-profit organization上缴上级支出payment to the higher authority上级补助收入grant from the higher authority其他收入miscellaneous gains科学事业单位资产scientific research instifutes’assets科学事业单位支出scientific research i nstitutes’expenditures科学事业单位预算scientific research institutes’budgeting科学事业单位收入scientific research institutes’revenues科学事业单位结余scientific research institutes’surplus科学事业单位会计制度accointing regulations for scientific research instifutes科学事业单位会计报表分析scientific research institutes-analysis of accounting statements科学事业单位会计sicentific research institute accounting科学事业单位成本费用管理scientific research institutes-cost maragement科学事业单位财务制度financial regulations for scientific research institutes 经营支出orerating expense经营收入operating revenue基金预算支出fund budget expenditure基金预算收入fund budget revenue基金预算结余surplus of fund budget国家预算state budget国家决算final accounts of state revenue and expenditure高等学校资产colleges and universities assets高等学校支出colleges and universities expenditures高等学校预算管理方式budget management method of colleges and universities高等学校收入colleges and universities revenues专用基金支出expenditure on special purpose fund专用基金收入proceeds from special purpose fund专用基金结余surplus of special purpose funds中华人民共和国预算法the budget law of the people’s Republic of China 资金调拨支出expenditure on allocated and transeferred fund财政收入public finance-revemue财政净资产public finance-net assets财政负债public finance-liabilities财政补助收入grant from the state拨入专款restricted appropriationdsa管理会计政治风险political risk再开票中心reinvoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign lnuertments 跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际管理会计international management国际存货管理international inventory management股利转移dividend kemittances公司内部贷款intercompany loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value。
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会计术语中英文对照直截了当人工成本差异（direct labor variance）直截了当材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本运算（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）实际成本与估量成本（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）工程施工成本直截了当成本与间接成本（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,费用成本操纵程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本运算分批法（job costing method）成本运算分步法直截了当人工成本差异（direct labor variance）成本操纵方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与以后成本（historical cost and future cost）可幸免成本与不可幸免成本（avoidable cost and unavoidable cost）成本运算期（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）打算成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本操纵制度（norm cost control system）定额治理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本操纵标准（standard of cost control）副产品成本运算（by-product costing）责任成本（responsibility cost）生产缺失核算（production loss accounting）生产成本（production cost）估量成本（predicted cost）成本结构（cost structure）房地产开发成本要紧成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本运算品种法（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）成本运算简单法（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）成本运算方法（costing method）成本运算对象（costing objective）成本运算单位（costing unit）成本打算完成情形分析成本打算治理体系（planned management system of cost）成本打算（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）成本治理（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打算（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）应对利润（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）应对工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）治理费用土地使用权股利（dividend）应交税金（taxes payable）流淌资金负商誉（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）长期应对款（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剂税合并费用（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）纳税阻碍法（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）改组打算（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）吸取合并（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）相对账户调剂（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）一样物价水准会计（general price level accounting）一样购买力单位（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（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）财务推测（financial forecast）财务操纵（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务打算（financial planning）财务活动（financial activities）财务治理组织（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（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）财务推测（financial forecast）财务操纵（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务打算（financial planning）财务活动（financial activities）财务治理组织（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’expenditur es）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治理（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）高等学校预算治理方式（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治理会计政治风险（political risk）再开票中心（reinvoicing center）现代治理会计专门方法（special methods of modern management accounting）现代治理会计（modern management accounting）提早与延期支付（Leads and Lags）特许权使用治理费（fees and royalties）跨国资本成本的运算（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判（multinational performance evaluation）经济风险治理（managing economic exposure ）交易风险治理（managing transaction exposure）换算风险治理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际治理会计（international management）国际存货治理（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）。