会计常见中英文词汇对照表-Accounting words

会计科目中英文对照

代码名称

1 资产 assets

11~ 12 流动资产 current assets

111 现金及约当现金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment

1121 短期投资 -股票 short-term investments - stock

1122 短期投资 -短期票券 short-term investments - short-term notes and bills

1123 短期投资 -政府债券 short-term investments - government bonds

1124 短期投资 -受益凭证 short-term investments - beneficiary certificates

1125 短期投资 -公司债 short-term investments - corporate bonds

1128 短期投资 -其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market

113 应收票据 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable

1139 备抵呆帐－应收票据 allowance for uncollectible accounts- notes receivable

114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款 allowance for uncollectible accounts - accounts receivable

118 其它应收款 other receivables

1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies

1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other

1189 备抵呆帐 - 其它应收款 allowance for uncollectible accounts - other receivables

121~122 存货 inventories

1211 商品存货 merchandise inventory

1212 寄销商品 consigned goods

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market

1221 制成品 finished goods

1222 寄销制成品 consigned finished goods

1223 副产品 by-products

1224 在制品 work in process

1225 委外加工 work in process - outsourced

1226 原料 raw materials

1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 备抵存货跌价损失 allowance for reduction of inventory to market

125 预付费用 prepaid expenses

1251 预付薪资 prepaid payroll

1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance

1254 用品盘存 office supplies

1255 预付所得税 prepaid income tax

1258 其它预付费用 other prepaid expenses

126 预付款项 prepayments

1261 预付货款 prepayment for purchases

1268 其它预付款项 other prepayments

128~129 其它流动资产 other current assets

1281 进项税额 VAT paid ( or input tax)

1282 留抵税额 excess VAT paid (or overpaid VAT)

1283 暂付款 temporary payments

1284 代付款 payment on behalf of others

1285 员工借支 advances to employees

1286 存出保证金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 递延所得税资产 deferred income tax assets

1292 递延兑换损失 deferred foreign exchange losses

1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others

1298 其它流动资产-其它 other current assets - other

13 基金及长期投资 funds and long-term investments

131 基金 funds

1311 偿债基金 redemption fund (or sinking fund)

1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 长期投资 long-term investments

1321 长期股权投资 long-term equity investments

1322 长期债券投资 long-term bond investments

1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance

1328 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 investments

14~ 15 固定资产 property , plant, and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 land - revaluation increments

142 土地改良物 land improvements

1421 土地改良物 land improvements

1428 土地改良物 -重估增值 land improvements - revaluation increments

1429 累积折旧 -土地改良物 accumulated depreciation - land improvements

143 房屋及建物 buildings

1431 房屋及建物 buildings

1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings

144~146 机(器)具及设备 machinery and equipment

1441 机(器)具 machinery

1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery

151 租赁资产 leased assets

1511 租赁资产 leased assets

1519 累积折旧 -租赁资产 accumulated depreciation - leased assets

152 租赁权益改良 leasehold improvements

1521 租赁权益改良 leasehold improvements

1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements

156 未完工程及预付购置设备款 construction in progress and prepayments for equipment

1561 未完工程 construction in progress

1562 预付购置设备款 prepayment for equipment

158 杂项固定资产 miscellaneous property, plant, and equipment

1581 杂项固定资产 miscellaneous property, plant, and equipment

1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments

1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment

16 递耗资产 depletable assets

161 递耗资产 depletable assets

1611 天然资源 natural resources

1618 天然资源 -重估增值 natural resources -revaluation increments

1619 累积折耗 -天然资源 accumulated depletion - natural resources

17 无形资产 intangible assets

171 商标权 trademarks

1711 商标权 trademarks

172 专利权 patents

1721 专利权 patents

173 特许权 franchise

1731 特许权 franchise

174 著作权 copyright

1741 著作权 copyright

175 计算机软件 computer software

1751 计算机软件 computer software cost

176 商誉 goodwill

1761 商誉 goodwill

177 开办费 organization costs

1771 开办费 organization costs

178 其它无形资产 other intangibles

1781 递延退休金成本 deferred pension costs

1782 租赁权益改良 leasehold improvements

1788 其它无形资产-其它 other intangible assets - other

18 其它资产 other assets

181 递延资产 deferred assets

1811 债券发行成本 deferred bond issuance costs

1812 长期预付租金 long-term prepaid rent

1813 长期预付保险费 long-term prepaid insurance

1814 递延所得税资产 deferred income tax assets

1815 预付退休金 prepaid pension cost

1818 其它递延资产 other deferred assets

182 闲置资产 idle assets

1821 闲置资产 idle assets

184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables

1841 长期应收票据 long-term notes receivable

1842 长期应收帐款 long-term accounts receivable

1843 催收帐款 overdue receivables

1847 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 parties

1848 其它长期应收款项 other long-term receivables

1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

185 出租资产 assets leased to others

1851 出租资产 assets leased to others

1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation

1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others

186 存出保证金 refundable deposit

1861 存出保证金 refundable deposits

188 杂项资产 miscellaneous assets

1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other

2 1002 银行存款 bank deposit

5 1015 其他货币资金 other monetary capital

9 1101 交易性金融资产 transaction monetary assets

14 1131 应收股利 pidend receivable

15 1132 应收利息 accrued interest receivable

22 1241 坏账准备 had debts reserve

28 1401 材料采购 procurement of materials

29 1402 在途物资 materials in transit

32 1406 库存商品 commodity stocks

33 1407 发出商品 goods in transit

36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles

42 1461 存货跌价准备 reserve against stock price declining

43 1501 待摊费用 fees to be apportioned

45 1521 持有至到期投资 hold investment due

46 1522 持有至到期投资减值准备 hold investment due reduction reserve

47 1523 可供出售金融资产 financial assets available for sale

48 1524 长期股权投资 long-term stock ownership investment

49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve

50 1526 投资性房地产 investment real eastate

51 1531 长期应收款 long-term account receivable

52 1541 未实现融资收益 unrealized financing income

54 1601 固定资产 permanent assets

56 1603 固定资产减值准备permanent assets reduction reserve

57 1604 在建工程 construction in process

58 1605 工程物资 engineer material

59 1606 固定资产清理 disposal of fixed assets

60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing

61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing

62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture

63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture

64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture

65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

69 1703 无形资产减值准备 intangible assets reduction reserve

70 1711 商誉 business reputation

71 1801 长期待摊费用 long-term deferred expenses

72 1811 递延所得税资产 deferred income tax assets

73 1901 待处理财产损溢 waiting assets profit and loss

'100901 外埠存款 Other city Cash in bank

'100902 银行本票 Cashier's cheque

'100903 银行汇票 Bank draft

'100904 信用卡 Credit card

'100905 信用证保证金 L/C Guarantee deposits

'100906 存出投资款 Refundable deposits

1102 短期投资跌价准备 Short-term investments falling price reserves

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable 1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

1401 长期股权投资 Long-term investment on stocks

'140101 股票投资 Investment on stocks

'140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

'140201 债券投资 Investment on bonds

'140202 其他债权投资 Other investment on bonds

1421 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

1431 委托贷款 Entrust loans

'143101 本金 Principal

'143102 利息 Interest

'143103 减值准备 Depreciation reserves

1501 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

1502 累计折旧 Accumulated depreciation

1505 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 1601 工程物资 Project goods and material

'160101 专用材料 Special-purpose material

'160102 专用设备 Special-purpose equipment

'160103 预付大型设备款 Prepayments for equipment

'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate

1603 在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets

1801 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

1805 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

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income

'191101待处理流动资产损溢 Wait deal intangible assets loss or income

'191102待处理固定资产损溢 Wait deal fixed assets loss or income

2 负债 liabilities

21~ 22 流动负债 current liabilities

211 短期借款 short-term borrowings(debt)

2111 银行透支 bank overdraft

2112 银行借款 bank loan

2114 短期借款 -业主 short-term borrowings - owners

2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other

212 应付短期票券 short-term notes and bills payable

2121 应付商业本票 commercial paper payable

2122 银行承兑汇票 bank acceptance

2128 其它应付短期票券 other short-term notes and bills payable

2129 应付短期票券折价 discount on short-term notes and bills payable

213 应付票据 notes payable

2131 应付票据 notes payable

2137 应付票据 -关系人 notes payable - related parties

2138 其它应付票据 other notes payable

214 应付帐款 accounts pay able

2141 应付帐款 accounts payable

2147 应付帐款 -关系人 accounts payable - related parties

216 应付所得税 income taxes payable

2161 应付所得税 income tax payable

217 应付费用 accrued expenses

2171 应付薪工 accrued payroll

2172 应付租金 accrued rent payable

2173 应付利息 accrued interest payable

2174 应付营业税 accrued VAT payable

2175 应付税捐 -其它 accrued taxes payable- other

2178 其它应付费用 other accrued expenses payable

218~219 其它应付款 other payables

2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies

2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment

2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 pidend payable

2192 应付红利 bonus payable

2193 应付董监事酬劳 compensation payable to directors and supervisors

2198 其它应付款 -其它 other payables - other

226 预收款项advance receipts

2261 预收货款 sales revenue received in advance

2262 预收收入 revenue received in advance

2268 其它预收款 other advance receipts

227 一年或一营业周期内到期长期负债 long-term liabilities -current portion

2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion

2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion

2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle

2277 一年或一营业周期内到期长期应付票据及款项-关系

人 long-term notes and accounts payables to related parties - current portion

2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion

228~229 其它流动负债 other current liabilities

2281 销项税额 VAT received(or output tax)

2283 暂收款 temporary receipts

2284 代收款 receipts under custody

2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities

2292 递延兑换利益 deferred foreign exchange gain

2293 业主(股东)往来 owners current account

2294 同业往来 current account with others

2298 其它流动负债-其它 other current liabilities - others

23 长期负债 long-term liabilities

231 应付公司债 corporate bonds payable

2311 应付公司债 corporate bonds payable

2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable

232 长期借款 long-term loans payable

2321 长期银行借款 long-term loans payable - bank

2324 长期借款 -业主 long-term loans payable - owners

2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other

233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable

2332 长期应付帐款 long-term accounts pay-able

2333 长期应付租赁负债 long-term capital lease liabilities 2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties

2338 其它长期应付款项 other long-term payables

234 估计应付土地增值税 accrued liabilities for land value increment tax

2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able

235 应计退休金负债 accrued pension liabilities

2351 应计退休金负债 accrued pension liabilities

238 其它长期负债 other long-term liabilities

2388 其它长期负债-其它 other long-term liabilities - other

28 其它负债 other liabilities

281 递延负债 deferred liabilities

2811 递延收入 deferred revenue

2814 递延所得税负债 deferred income tax liabilities

2818 其它递延负债 other deferred liabilities

286 存入保证金 deposits received

2861 存入保证金 guarantee deposit received

288 杂项负债 miscellaneous liabilities

2888 杂项负债 -其它 miscellaneous liabilities - other

74 2001 短期借款 short-term loan

81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable

84 2202 应付账款 account payable

85 2205 预收账款 item received in advance

86 2211 应付职工薪酬 employee pay payable

87 2221 应交税费 tax payable

88 2231 应付股利 pidend payable

89 2232 应付利息 interest payable

90 2241 其他应付款 other account payable

97 2401 预提费用 withholding expenses

98 2411 预计负债 estimated liabilities

99 2501 递延收益 deferred income

100 2601 长期借款 money borrowed for long term

101 2602 长期债券 long-term bond

106 2801 长期应付款 long-term account payable

107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable

109 2901 递延所得税负债 deferred income tax liabilities

短期负债 Current liability

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

'217101 应交增值税 value added tax payable

'21710101 进项税额 Withholdings on VAT

'21710102 已交税金 Paying tax

'21710103 转出未交增值税 Unpaid VAT changeover

'21710104 减免税款 Tax deduction

'21710105 销项税额 Substituted money on VAT

'21710106 出口退税 Tax reimbursement for export

'21710107 进项税额转出 Changeover withnoldings on VAT

'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

'21710109 转出多交增值税 Overpaid VAT changeover

'21710110 未交增值税 Unpaid VAT

'217102 应交营业税 Business tax payable

'217103 应交消费税 Consumption tax payable

'217104 应交资源税 Resources tax payable

'217105 应交所得税 Income tax payable

'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable

'217108 应交房产税 Housing property tax payable

'217109 应交土地使用税 Tenure tax payable

'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

'217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 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 2311 应付债券 Bonds payable

'231101 债券面值 Face value, Par value

'231102 债券溢价 Premium on bonds

'231103 债券折价 Discount on bonds

'231104 应计利息 Accrued interest

2321 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 2331 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 2341 递延税款 Deferral taxes

3 业主权益 owners equity

31 资本 capital

311 资本（或股本） capital

3111 普通股股本 capital - common stock

3112 特别股股本 capital - preferred stock

3113 预收股本 capital collected in advance

3114 待分配股票股利 stock pidends to be distributed

3115 资本 capital

32 资本公积 additional paid-in capital

321 股票溢价 paid-in capital in excess of par

3211 普通股股票溢价 paid-in capital in excess of par- common stock

3212 特别股股票溢价 paid-in capital in excess of par- preferred stock

323 资产重估增值准备 capital surplus from assets revaluation

3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets

3241 处分资产溢价公积 capital surplus from gain on disposal of assets

325 合并公积 capital surplus from business combination

3251 合并公积 capital surplus from business combination

326 受赠公积 donated surplus

3261 受赠公积 donated surplus

328 其它资本公积 other additional paid-in capital

3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method

3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions

33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve

3311 法定盈余公积 legal reserve

332 特别盈余公积 special reserve

3321 意外损失准备 contingency reserve

3322 改良扩充准备 improvement and expansion reserve

3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve

335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)

3351 累积盈亏 accumulated profit or loss

3352 前期损益调整 prior period adjustments

3353 本期损益 net income or loss for current period

112 3101 衍生工具 derivative tool

113 3201 套期工具 arbitrage tool

114 3202 被套期项目 arbitrage project

115 4001 实收资本 paid-up capital

116 4002 资本公积 contributed surplus

117 4101 盈余公积 earned surplus

119 4103 本年利润 profit for the current year

120 4104 利润分配 allocation of profits

121 4201 库存股 treasury stock

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本 Paid-up capital 实收股本 Paid-up stock

3103 已归还投资 Investment Returned

3111 资本公积 Capital reserve

'311101 资本(或股本)溢价 Cpital(or Stock) premium

'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

'311103 股权投资准备 Stock right investment reserves

'311105 拨款转入 Allocate sums changeover in

'311106 外币资本折算差额 Foreign currency capital

'311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

'312101 法定盈余公积 Legal surplus

'312102 任意盈余公积 Free surplus reserves

'312103 法定公益金 Legal public welfare fund

'312104 储备基金 Reserve fund

'312105 企业发展基金 Enterprise expansion fund

'312106 利润归还投资 Profits capitalized on return of investment 3131 本年利润 Current year profits

3141 利润分配 Profit distribution

'314101 其他转入 Other changeover in

'314102 提取法定盈余公积 Withdrawal legal surplus

'314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund

'314105 提取企业发展基金 Withdrawal reserve for business expansion

'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund

'314107 利润归还投资 Profits capitalized on return of investment '314108 应付优先股股利 Preferred Stock pidends payable

'314109 提取任意盈余公积 Withdrawal other common accumulation fund

'314110 应付普通股股利 Common Stock pidends payable

'314111 转作资本(或股本)的普通股股利 Common Stock pidends change to assets(or stock)

'314115 未分配利润 Undistributed profit

34 权益调整 equity adjustments

341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments

3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments

342 累积换算调整数 cumulative translation adjustment

3421 累积换算调整数 cumulative translation adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension cost

3431 未认列为退休金成本之净损失 net loss not recognized as pension costs

35 库藏股 treasury stock

351 库藏股 treasury stock

3511 库藏股 treasury stock

36 少数股权 minority interest

361 少数股权 minority interest

3611 少数股权 minority interest

4 营业收入 operating revenue

41 销货收入 sales revenue

411 销货收入 sales revenue

4111 销货收入 sales revenue

4112 分期付款销货收入 installment sales revenue

417 销货退回 sales return

4171 销货退回 sales return

419 销货折让 sales allowances

4191 销货折让 sales discounts and allowances

46 劳务收入 service revenue

461 劳务收入 service revenue

4611 劳务收入 service revenue

47 业务收入 agency revenue

471 业务收入 agency revenue

4711 业务收入 agency revenue

48 其它营业收入 other operating revenue

488 其它营业收入-其它 other operating revenue

4888 其它营业收入-其它 other operating revenue - other

营业成本 operating costs

51 销货成本 cost of goods sold

511 销货成本 cost of goods sold

5111 销货成本 cost of goods sold

5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases

5121 进货 purchases

5122 进货费用 purchase expenses

5123 进货退出 purchase returns

5124 进货折让 charges on purchased merchandise

513 进料 materials purchased

5131 进料 material purchased

5132 进料费用 charges on purchased material

5133 进料退出 material purchase returns

5134 进料折让 material purchase allowances

514 直接人工 direct labor

5141 直接人工 direct labor

515~518 制造费用 manufacturing overhead

5151 间接人工 indirect labor

5152 租金支出 rent expense, rent

5153 文具用品 office supplies (expense)

5154 旅费 travelling expense, travel

5155 运费 shipping expenses, freight

5156 邮电费 postage (expenses)

5157 修缮费 repair(s) and maintenance (expense )

5158 包装费 packing expenses

5161 水电瓦斯费 utilities (expense)

5162 保险费 insurance (expense)

5163 加工费 manufacturing overhead - outsourced

5166 税捐 taxes

5168 折旧 depreciation expense

5169 各项耗竭及摊提 various amortization

5172 伙食费 meal (expenses)

5173 职工福利 employee benefits/welfare

5176 训练费 training (expense)

5177 间接材料 indirect materials

5188 其它制造费用 other manufacturing expenses

56 劳务成本制 ervice costs

561 劳务成本 service costs

5611 劳务成本 service costs

57 业务成本 agency costs

571 业务成本 agency costs

5711 业务成本 agency costs

58 其它营业成本 other operating costs

588 其它营业成本-其它 other operating costs-other

5888 其它营业成本-其它 other operating costs - other

6 营业费用 operating expenses

61 推销费用 selling expenses

615~618 推销费用 selling expenses

6151 薪资支出 payroll expense

6152 租金支出 rent expense, rent

6153 文具用品 office supplies (expense)

6154 旅费 travelling expense, travel 6155 运费 shipping expenses, freight

6156 邮电费 postage (expenses)

6157 修缮费 repair(s) and maintenance (expense)

6159 广告费 advertisement expense, advertisement

6161 水电瓦斯费 utilities (expense)

6162 保险费 insurance (expense)

6164 交际费 entertainment (expense)

6165 捐赠 donation (expense)

6166 税捐 taxes

6167 呆帐损失 loss on uncollectible accounts

6168 折旧 depreciation expense

6169 各项耗竭及摊提 various amortization

6172 伙食费 meal (expenses)

6173 职工福利 employee benefits/welfare

6175 佣金支出 commission (expense)

6176 训练费 training (expense)

6188 其它推销费用 other selling expenses

62 管理及总务费用 general & administrative expenses

625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense

6252 租金支出 rent expense, rent

6253 文具用品 office supplies

6254 旅费 travelling expense, travel

6255 运费 shipping expenses, freight

6256 邮电费 postage (expenses)

6257 修缮费 repair(s) and maintenance (expense)

6259 广告费 advertisement expense, advertisement

6261 水电瓦斯费 utilities (expense)

6262 保险费 insurance (expense)

6264 交际费 entertainment (expense)

6265 捐赠 donation (expense)

6266 税捐 taxes

6267 呆帐损失 loss on uncollectible accounts

6268 折旧 depreciation expense a

6269 各项耗竭及摊提 various amortization

6271 外销损失 loss on export sales

6272 伙食费 meal (expenses)

6273 职工福利 employee benefits/welfare

6274 研究发展费用 research and development expense

6275 佣金支出 commission (expense)

6276 训练费 training (expense)

6278 劳务费 professional service fees

6288 其它管理及总务费用 other general and administrative expenses

63 研究发展费用 research and development expenses

635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense

6352 租金支出 rent expense, rent

6353 文具用品 office supplies

6354 旅费 travelling expense, travel

6355 运费 shipping expenses, freight

6356 邮电费 postage (expenses)

6357 修缮费 repair(s) and maintenance (expense)

6361 水电瓦斯费 utilities (expense)

6362 保险费 insurance (expense)

6364 交际费 entertainment (expense)

6366 税捐 taxes

6368 折旧 depreciation expense

6369 各项耗竭及摊提 various amortization

6372 伙食费 meal (expenses)

6373 职工福利 employee benefits/welfare

6376 训练费 training (expense)

6378 其它研究发展费用 other research and development expenses

122 5001 生产成本 production cost

123 5101 制造费用 cost of production

124 5201 劳务成本 service cost

125 5301 研发支出 research and development expenditures 126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor

127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor

128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor

129 6001 主营业务收入main business income

130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入 other business income

136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance

137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益 income on investment

142 6301 营业外收入 nonrevenue receipt

143 6401 主营业务成本 main business cost

144 6402 其他业务支出 other business expense

145 6405 营业税金及附加 business tariff and annex

146 6411 利息支出金融共用 interest expense financial sharing 155 6601 销售费用 marketing cost

156 6602 管理费用 managing cost

157 6603 财务费用 financial cost

158 6604 勘探费用 exploration expense

159 6701 资产减值损失 loss from asset devaluation

160 6711 营业外支出 non-operating expense

162 6901 以前年度损益调整prior year profit and loss adjustment 4101 生产成本 Cost of manufacture

'410101 基本生产成本 Base cost of manufacture

'410102 辅助生产成本 Auxiliary cost of manufacture

4105 制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Conference

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

4107 劳务成本 Service costs

五、损益类 Profit and loss 收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

5301 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

5401 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

5402 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 value

5405 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

5501 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

5502 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

5503 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

5601 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

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment

7 营业外收入及费用 non-operating revenue and expenses, other income(expense)

71~74 营业外收入 non-operating revenue

711 利息收入 interest revenue

7111 利息收入 interest revenue/income

712 投资收益 investment income

7121 权益法认列之投资收益 investment income recognized under equity method

7122 股利收入 pidends income

7123 短期投资市价回升利益 gain on market price recovery of short-term investment

713 兑换利益 foreign exchange gain

7131 兑换利益 foreign exchange gain

714 处分投资收益 gain on disposal of investments

7141 处分投资收益 gain on disposal of investments

715 处分资产溢价收入 gain on disposal of assets

7151 处分资产溢价收入 gain on disposal of assets

748 其它营业外收入 other non-operating revenue

7481 捐赠收入 donation income

7482 租金收入 rent revenue/income

7483 佣金收入 commission revenue/income

7484 出售下脚及废料收入 revenue from sale of scraps

7485 存货盘盈 gain on physical inventory

7486 存货跌价回升利益 gain from price recovery of inventory 7487 坏帐转回利益 gain on reversal of bad debts

7488 其它营业外收入-其它 other non-operating revenue- other items

75~ 78 营业外费用 non-operating expenses

751 利息费用 interest expense

7511 利息费用 interest expense

752 投资损失 investment loss

7521 权益法认列之投资损失 investment loss recognized under equity method

7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market

753 兑换损失 foreign exchange loss

7531 兑换损失 foreign exchange loss

754 处分投资损失 loss on disposal of investments

7541 处分投资损失 loss on disposal of investments

755 处分资产损失 loss on disposal of assets

7551 处分资产损失 loss on disposal of assets

788 其它营业外费用 other non-operating expenses 7881 停工损失 loss on work stoppages

7882 灾害损失 casualty loss

7885 存货盘损 loss on physical inventory

7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories

7888 其它营业外费用-其它 other non-operating expenses- other 8 所得税费用(或利益) income tax expense (or benefit)

81 所得税费用(或利益) income tax expense (or benefit)

811 所得税费用(或利益) income tax expense (or benefit)

8111 所得税费用（或利益） income tax expense ( or benefit) 9 非经常营业损益 nonrecurring gain or loss

91 停业部门损益 gain(loss) from discontinued operations

911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments

9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment

912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments

9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment

92 非常损益 extraordinary gain or loss

921 非常损益 extraordinary gain or loss

9211 非常损益 extraordinary gain or loss

93 会计原则变动累积影响数 cumulative effect of changes in accounting principles

931 会计原则变动累积影响数 cumulative effect of changes in accounting principles

9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles

94 少数股权净利 minority interest income

941 少数股权净利 minority interest income

9411 少数股权净利 minority interest income

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

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

决算时期 Accounting period

（1）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 FAsuperman

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

（2）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

（3）现金与应收帐款

现金 Cash

银行存款 Cash in bank

库存现金 Cash in hand

流动资产 Current assets

偿债基金 Sinking fund

定额备用金 Imprest petty cash

支票 Check(cheque)

银行对帐单 Bank statement

银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit

在途支票 Outstanding check

应付凭单 Vouchers payable

应收帐款 Account receivable

应收票据 Note receivable

起运点交货价 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

（4）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

（5）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-pidend 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 pidends

股票股利 Stock pidends

清算股利 Liquidating pidends

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 （6）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

（7）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

（8）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

（9）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

（10）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

汇总公积/ 外币折算公积/储备 Translation reserve

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-pidend date

股利支付日 Date of payment

现金股利 Cash pidend

股票股利 Stock pidend

拨款 appropriation

（11）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

（12）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

（13）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

（14）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

（15）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 现行价值与统一币值会计 Constant dollar and current cost accounting

audit evidence 审计证据

tests of control 控制测试

substantive procedures 实质性程序

assertions 认定

existence or occurrence 存在或发生

completeness 完整性

rights and obligations 权利与义务

valuation or allocation 估价与分摊

presentation and disclosure 表达与披露

validity 合法性

cut-off 截止

bank confirmation 银行询证函

bank reconciliation 银行对帐单

classification 分类

disclosure 披露

inspection 检查

supervision of counting 监盘

observation 观察

enquiry 询问

analytical procedures 分析性程序

aged trial balance 账龄分析表

trace 追查

audit sampling 审计抽样

anomalous error 偶发性错误

expected error 预期误差

sampling risk 抽样风险

interim financial reports 中期财务报告

financial performance 财务业绩

stratification 分层

tolerable error 可容忍误差

the risk of under reliance 信赖不足风险

the risk of over reliance 信赖过度风险

risk of incorrect rejection 误拒风险

the risk of incorrect acceptance 误受风险

audit working papers(documentation) 审计底稿working trial balance 试算平衡表

adjusting and reclassification 调整和重分类

audit mark 审计标识

break down 明细

confirmation 函证

materiality 重要性

analytical review 分析性复核

vouching 抽凭证

credit review 信贷审阅

audit engagement letter 审计业务约定书

audit materiality 审计重要性

subsequent event 期后事项

knowledge of the entity’s business了解被审计单位情况management representations 管理当局声明verification of capital contribution 验资

examination of profit forecast 盈利预测审核confirmation procedure 函证程序

advisory group 咨询组

regulation 规范

attestation 鉴证

structure 体系

practice pronouncement 实务公告

auditing guideline 审计执业指南

specific standard 具体准则

operational guidance 可操作的指导意见enforceability 约束力scope of application 适用范围

summit for approval 审批立项

proposed exposure draft 征求意见稿

solicitation of comment 征求意见

general provision 总则

an attitude of professional skepticism 职业谨慎(怀疑)态度reasonable assurance 合理保证

guarantee 承诺，保证，担保

field work (外勤)现场工作

supervision of counting 监盘

verified audit evidence 经核实的审计依据

adverse opinion 否定意见

disclaimer of opinion 拒绝表示意见

supplementary provision 附则

note 附注

relevant appendices 相关附表

the accounting treatment are consistently applied 会计处理方法的选用符合一贯性原则

inherent limitation 固有限制

performance of an audit 审计实施

full comprehensive test 详细的审计测试方法

review of audit working paper 复核工作底稿

review 审阅

audit test 审计测试

the confidence level 可依赖程度(水平)

allocated to the proper period 归属当期

match with each other 相互配比

classified appropriately 分类反映适当

audit mark 审计标记

custody 保管

comprehensive working paper 综合类工作底稿

audit oriented working paper 业务类工作底稿

reference working paper 备查类工作底稿

permanent audit file 永久性档案

current audit file 当期档案

joint audit 联合审计

confidentiality and consultation 保密与查阅

extract 摘录

addressee 收件人

fully implement internal control 彻底贯彻内部控制

detective risk 检查风险

walk-through test 穿行测试

supporting documents 会计凭证

accounting record 账簿记录

the assignment of responsibility 职责划分

independent checking 独立稽核

merit placed on the internal control 对内控的重视程度

check list 核对表

assertion 认定

integrity and competence 品行和能力

using the work of an expert 利用专家工作结果予以佐证continuing engagement 继续接受委托

update 更新

concluding the audit 终结审记

fluctuation 波动幅度

preliminary assessment 初步判断

projected 推断的

common-size statement analysis 结构百分比分析disaggregated 可分解的

materiality 重要性

corroborative evidence 佐证/验证证据

agreement, litigation legal disputes 合约，诉讼和法律纠纷source data 原始资料

pision of responsibility 责任分摊

list of related party 关联方清单

examine 审核

barter transaction 易货交易

guarantor relationship 担保关系

high risk of technology obsolescence 技术淘汰的高风险gratuitous related party transaction 无正当理由/无偿的关联方交易

window dressing 粉饰会计报表

examine the value and transfer ability of any pledge of collateral 检查有关抵押，质押物的价值及可转让性

excess of liabilities over assets 资不抵债

negative working capital 营运资产出现负数

without realistic prospects of renewals 难以展期的借款inferior assets 不良资产

disposal of assets 外置资产/资产处置

commitment 承诺

financial difficulty 财务困境

feasibility 可行性

tax heaven 税收优惠地

expropriation of assets 封存资产

prospectuses 招股说明书

transaction trial 交易轨迹

common practice 惯例

develop audit plan 制定审计计划

knowledgeable people 知情人

due professional care 应有的职业谨慎

the organization structure of the accounting function 会计机构的设置情况

merit communication 需要/值得沟通的

review the transactions 复核交易

paid-in or subsequent changes 实收或变更

book of account 会计账簿

underwriting agreement with the underwriter 承销商的承销协议

list of subscribers 募股清单

amount due to investors 投资人/出资者债权

letter of guarantee 承诺函

not mandatory and not valid for attestation purpose 不具有强制性及公证性

segregation of duties 职责分工

management overriding internal control 管理层凌驾于内控之上engagement 委托

written document 书面文件

elimination journals 抵销分录

accounting method 核算方法

equity method 权益法

transaction method 外币折算方法

wording 措辞

cash bases 收付实现制基础

accrual bases 责权发生制基础

other special bases 其它特殊会计编制基础

professional competence 专业胜任能力

summarized financial statements 简要会计报表

acceptance of deposit 吸收公众存款

making of loans 发放贷款

settlement 办理结算

off-balance sheet transactions 资产负债表外业务operation with high gearing 高负债经营

liquidity risk 流动性风险

quality of loan portfolio 信贷资产质量

article of associate 公司章程

memorandum of associate 公司大纲

segment report 分部报告

security trading position 证券交易头寸

speculative transaction 投机性交易

fiduciary responsibility 受托/受信责任

contingency planning 应急计划

reconciliation of asset position 调节资产余额

the preparation and dispatch of confirmation requests 询证函的编制与寄发

facilities 授信额度

mortgage 抵押

pledge and collateral 质押和质押物

free from bias 不偏不倚

endeavor to provide best services 竭诚为客户服务continuing professional education 职业后续教育promulgate 颂布

tentative 试行

accounting period 决算期间

bonded warehouse 保税仓库

accompanying 后附的

overall presentation 总体列报

profit guidance 盈利指标

?Abandoned asset 废弃资产

?Abandonment decision 废弃决策?Abandonment stage 废弃阶段

?Abandonment value 废弃价值

?Abatement 减免、冲销

?Abatement of taxes减税、退税

?Abbreviated accounts 简式会计报

?ABC system(of inventory control)分级存货控制制度?Ability to pay taxation纳税能力

?Ability to service debts偿债能力

?Abnormal cost 异常成本

?Abnormal depreciation 异常折旧

?Abnormal gain 异常利得、异常收益

?Abnormal loss异常损失

?Abnormal shrinkage 异常盘亏

?Abnormal spoilage 异常损耗

?Abnormal yield curve 异常收益率曲线

?About of circa 大约

?About par 超过票面值

?Above the line线上项目

?Abscond 潜逃

?Absolute amount绝对数，绝对金额

?Absolute cost advantage 绝对成本优势

?Absolute endorsement 绝对背书

?Absolute fixed cost 绝对固定成本

?Absolute insolvency 绝对无力偿付

?Absolute interest 绝对权益

?Absolute priority 绝对优先求偿权

?Absolute liability 绝对赔偿责任

?Absolute title 绝对产权

?Absolute value 绝对值

?Absolve 免偿债务，接触债务

?Absorbed overhead 已转并间接费用，已摊配间接费用

?Absorption 转并，摊配

?Absorption account 转并帐户，摊配帐户?Absorption costing摊配与成本计算法?Absorption rate 摊配比率

?Abstinence 节欲，节制

?Abstinence theory of interest 利息的节制理论?Abstract 摘要表

?Abstract of title 产权状况摘要表

?Abuse 滥用职权

?Abuse of tax shelter 滥用避税项目

?Abuse of trust 滥用信托权

?Accelerated capital recovery system快速资本收回制度?Accelerated cost recovery system 快速（资产）成本回收制度

?Accelerated depreciation method加速折旧法、快速折旧法

?Accelerated loan commitment 约定快速偿还贷款?Accelerating bonus plan 快速累进奖金制?Accelerating inflation 快速通货膨胀?Accelerating clause 快速偿付条款?Acceptable investment 可接受投资项目

?Absolve 免偿债务，接触债务

?Absorbed overhead 已转并间接费用，已摊配间接费用

?Absorption 转并，摊配

?Absorption account 转并帐户，摊配帐户?Absorption costing摊配与成本计算法?Absorption rate 摊配比率

?Abstinence 节欲，节制

?Abstinence theory of interest 利息的节制理论?Abstract 摘要表

?Abstract of title 产权状况摘要表

?Abuse 滥用职权

?Abuse of tax shelter 滥用避税项目

?Abuse of trust 滥用信托权

?Accelerated capital recovery system快速资本收回制度?Accelerated cost recovery system 快速（资产）成本回收制度

?Accelerated depreciation method 加速折旧法、快速折旧法

?Accelerated loan commitment 约定快速偿还贷款?Accelerating bonus plan 快速累进奖金制?Accelerating inflation 快速通货膨胀?Accelerating clause 快速偿付条款

?Acceptable investment 可接受投资项目?Acceptable reliability level 可接受的可靠性程度?Acceptance承兑、已承兑票据、验收?Acceptance bank 汇票承兑银行

?Acceptance bill 承兑汇票

?Acceptance commission 承兑佣金，承兑手续费?Acceptance corporation 汇票承兑公司?Acceptance credit 承兑信用

?Acceptance financing 已承兑汇票筹资?Acceptance for honour 承兑拒付汇票?Acceptance letter of credit承兑信用证?Acceptance market票据市场，汇票贴现市场?Acceptance of bribes 受贿

?Acceptance of the bid中标，得标

?Acceptance on security 财产担保承兑?Acceptance payable 应付承兑汇票

?Acceptance receivable 应收承兑汇票?Acceptance register 承兑汇票登记薄?Acceptance sampling 验收抽样

?Acceptance supra protest 承兑拒付汇票?Accepted bill 已承兑汇票

?Accepting house 汇票承兑银行

?Acceptor承兑人，验收人

?Acceptor supra protect 代替承兑人

?Accept-reject decision 采纳或不采纳决策

?Access code 联网密码

?Accession 财产增值

?Accessory contract 附属合同

?Access privileges 入库权，入网权

?Access time 存取时间、连通时间

?Accidental cost 偶然成本，偶生成本

?Accidental loss 意外损失

?Accident insurance 事故保险

?Accommodation 融通

?Accommodation acceptance 融通承兑?Accommodation bill 融通汇票?Accommodation charge 融通欠帐?Accommodation endorsement 融通背书?Accommodation paper 融通票据?Accommodation purchase 融通进货?Accommodator 融通汇票背书人

?Accord and satisfaction 和解和清偿

?Account 帐户

?Accounts 帐薄、报表，帐单，记帐?Accountability会计责任

?Accountable officer 会计官员，出纳官员?Account analysis帐户分析

?Accountancy会计

?Account bodies 会计团体

?Accountancy profession 会计职业，会计专业?Accountant会计师

?Assistant accountant 助理会计师

?Accountant general总会计师、总会计

?Account in charge 主管会计师

?Accountant’s compilation report 会计师得编辑报告?Accountant’s database 会计师数据库?Accountant’s department 会计处，会计部门?Accountant’s fees 会计师公费

?Accountant’s firm 会计事务所

?Accountant for the public interest 公众利益会计师，无偿服务会计师

?Accountant’s legal liability 会计师法律责任?Accountant’s lien 会计师留置权

?Accountant’s opinion 会计师意见书?Accountant’s report会计师报告

?Accountant’s responsibility 会计师职责?Accountants world 会计师世界网站

?Account balance 帐户余额

?Account bill 帐单

?Account books 会计帐薄

?Account classification 帐户分类表

?Account clerk 帐务员

?Account code 账号代码

?Account current 往来帐户，往来帐单

?Account day 结算日

?Account form 帐户式

?Accounting 会计，会计学

?Accounting and tax database 会计和税务数据库?Accounting associations 会计协会

?Accounting assumption会计假定，会计假设?Accounting bases会计基础

?Accounting basis 会计基本方法

?Accounting changes 会计变更

?Accounting clusters 会计制度群体，会计群体?6f69349c32d4b14e852458fb770bf78a64293a61 会计师职业网站

?Accounting computer 会计电子计算机?Accounting concepts 会计概念

?Accounting consultation 会计咨询

?Accounting consultant 会计咨询师?Accounting control会计控制

?Accounting convention 会计常规，会计惯例?Accounting corporation 会计公司

?Accounting cost会计成本，记帐成本?Accounting criteria 会计标准

?Accounting cushion 会计收益低估

?Accounting cycle会计循环

?Accounting data会计数据

?Accounting database 会计数据库

?Accounting data processing 会计数据处理?Accounting department会计部门

?Accounting dictionary 会计词典

?Accounting directives 会计指令

?Accounting disclosure 会计数据公开，会计披露?Accounting doctrine 会计信条

?Accounting document会计凭证

?Accounting Education Web 会计教育互联网?Accounting elements会计要素

?Accounting encyclopedias 会计百科全书?Accounting entity会计主体，会计个体?Accounting entity postulate会计主体假设，会计个体假设

?Accounting entity theory会计个体论?Accounting entry会计分录

?Accounting equation会计等式

?Accounting errors会计差错

?Accounting estimate会计估计

?Accounting ethics 会计道德

?Accounting event会计事项

?Accounting evidence会计凭证，会计证据?Accounting exposure 会计风险暴露?Accounting files 会计档案

?Accounting firm会计师事务所

?Accounting firm development 会计师事务所发展中心?Accounting firm merger 会计师事务所兼并?Accounting fraud会计欺诈

?Accounting function 会计职能

?Accounting hall of fame 会计名人堂?Accounting harmonization 会计协调?Accounting history 会计史

?Accounting identity会计恒等

?Accounting income会计收益，帐面收益?Accounting information会计资料，会计信息?Accounting information system会计信息系统?Accounting internationalization会计国际化?Accounting journals 会计期刊

?Accounting legislation 会计立法，会计法规?Accounting manual 会计手册

?Accounting measurement会计计量?Accounting methods会计方法

?Accounting model 会计模式

?Accounting net 会计互联网

?Accounting objective会计目标

?Accounting on line 在线会计，联网会计?Accounting partner 会计伙伴

?Accounting period会计期

?Accounting period postulate 会计假设?Accounting plan 会计方案

?Accounting policies会计政策

?Accounting postulate 会计假设

?Accounting practice 会计实物，会计惯例?Accounting price 会计价格，记帐价格?Accounting principle会计原则

?Accounting procedures 会计程序

?Accounting process 会计过程

?Accounting profession 会计职业，会计专业?Accounting profession organization 会计专业机构?Accounting profit会计利润

?Accounting rate of return 会计收益率?Accounting ratio 会计比率

?Accounting records会计记录，会计薄记?Accounting reform 会计改革

?Accounting regulation 会计规章，会计条例?Accounting report会计报告

?Accounting research network 会计研究网?Accounting rules 会计规则

?Accounting scandal 会计丑闻

?Accounting service 会计服务

?Accounting software会计软件

?Accounting software package 会计软件组合程序?Accounting software shop 会计软件商店?Accounting standardization 会计标准化?Accounting standard会计标准，会计准则?Accounting system 会计制度

?Accounting technique会计技术

?Accounting technology 电子会计技术?Accounting technologist 电子会计技术师?Accounting terminology 会计名词

?Accounting textbook publisher 会计教材出版商?Accounting theory会计理论

?Accounting thought 会计思想

?Accounting transaction 会计业务，会计帐务?Accounting unit 会计单位

?Accounting valuation 会计计价

?Accounting year会计年度

?Account in transit 未达帐项

?Account note 帐单

?Account number帐户编号，账号

?Accounts会计帐薄，会计报表

?Account sales 承销清单，承销报告单

?Accounts payable应付帐款

?Accounts payable payment period应付帐款付款期?Accounts payable subsidiary ledger 应付帐款辅助分类帐

?Accounts receivable应收帐款

?Accounts receivable aging schedule 应收帐款帐龄分析表

?Accounts receivable assigned 已转让应收帐款?Accounts receivable collection period 应收帐款收帐期?Accounts receivable cost 应收帐款成本?Accounts receivable discounted 已贴现的应收帐款?Accounts receivable financing应收帐款筹资，应收帐款融资?Accounts receivable management 应收帐款管理?Accounts receivable subsidiary ledger 应收帐款的辅助分类帐

?Accounts receivable turnover应收帐款周转率，应收帐款周转次数

?Account stated 已承认的帐项

?Account title帐户名称

?Accredit 开出信用证

?Accredited business valuation 授权企业估价专业人?Accredited valuation analyst 授权估价分析师?Accreditee信用证收益人

?Accrediter 信用证申请人

?Accretion 增殖

?Accrual 应计

?Accrual basis accounting 应计制会计，权责发生制会计

?Accrual concept 应计概念

?Accrual date 应收应付日期

?Accrued account 应计帐户

?Accrued expense应计费用

?Accrued income 应计收益

?Accrued interest应计利息

?Accrued items 应计项目

?Accrued payable 应计应付款项

?Accrued receivable 应计应收项目

?Accrued rent 应计租金

?Accrued revenue 应计收入

?Accrued wages 应计工资

?Accumulated amortization累计摊销，无形资产的冲销帐户

?Accumulated deficit(loss) 累进亏损?Accumulated depletion累计折耗

?Accumulated depreciation累计折旧?Accumulated pidend 累计股利

?Accumulated earnings 累计盈余，累计收益?Accumulated earning tax 累计盈余税，累计收益税?Accumulated fund 累计基金

?Accumulated income 累计收益

?Accumulated profit 累计利润

?Accumulation account 累计帐户

?Accumulation 累积，累计

?Accumulation factor 累计系数

?Accumulation shares 累计股份

?Accumulation trust 累计信托基金?Accumulative pidends 累计股利?Accumulative sinking fund 累计偿债基金?Accurate presentation 正确反映，准确反映

?Acid test酸性试验，资产流动性测试

?Acid test ratio酸性试验比率?Acknowledgement 收货回单，接受订货，承认债务通知

?Acknowledgement of debt 承认债务，确认债务?Acknowledgement of order 承认订单，接受订单?Acknowledgement of receipt 收款回执

?Acquired company 被盘购公司，被兼并公司?Acquired surplus 盘购盈余

?Acquiring company 盘购公司，兼并公司

?Acquisition购置，盘购

?Acquisition accounting of combination 企业合并的盘购会计

?Acquisition cost 购置成本

?Acquisition decision 购置决策

?Acquisition excess盘购超支

?Acquisition price 购置价格

?Acquisition surplus 盘购盈余

?Acquittance 债务清偿，清偿收据

?Across-the-board 全面调整，全盘调整

?Across-the-board price change全面调整商品价格?Across-the-board tariff change 全面调整关税税率?Across-the-board wage increase 全面调整工资?Across the counter正常交易

?Act 法案

?Acting代理

?Action 起诉，诉讼

?Active account 活动帐户

?Active assets 活动资产

?Active capital 活动资金

?Active market 活跃的市场

?Active partner 参与经营合伙人

?Active securities 交易活跃的证券

?Active trust 有经营权的信托

?Active trustee 有经营权的信托人

?Activity 经营活动、生产经营活动

?Activity account 生产经营活动帐户

?Activity accounting 生产经营活动会计

?Activity-based budget 生产经营活动预算

?Activity-based costing作业成本法

?Activity cost 作业成本

?Activity ratio经营活动比率、周转率

?Act of bankruptcy破产法

?Act of company公司法

?Act of god天灾，不可抗力

?Act of law 法律行为

?Actual capital 实际资本

?Actual cost实际成本

?Actual loss 实际损失，实际亏损

?Actual normal cost 实际正常成本

?Actual price 实际价格

?Actual return 实际收益

?actual现货

?actual market现货市场

?actual value 实际价值

?actual wage实际工资

?actuarial 精算

?actuarial basis of accounting 会计的精算基准?actuarial cost method精算成本法

?actuarial return精算收益率

?actuary 精算师

?adaptive capacity 适应性能力

?adaptive management 适应性管理

?added hours 加班工时

?added value 增值，增值额

?added value statement增值表?added value tax增值税

?adding or dropping product line 增加或撤销产品生产线

?addition 增置，扩建

?additional assessment 增补税额

?additional budget 追加预算

?additional cost 追加成本

?additional depreciation 追加折旧，补提折旧?additional duty 附加关税

?additional expense 追加费用

?additional income tax附加所得税

?additional paid-in capital 追加股本，追加实缴股本?additional premium 追加保险费

?additional profit tax 超额利润税

?additional risk附加险

?additional voluntary contribution 职工自愿附加分担退休金

?additivity 可加性

?address 网址

?adequate disclosure 充分披露

?adequate protection 充分保护

?adjudication order 判决令，判决破产令

?adjunct account 附加帐户

?adjustable peg可调整固定汇率，可调整联系汇率?adjustable-rate bond 可调整利率债券?adjustable-rate mortgage 可调整利率抵押?adjustable-rate preferred stock 可调整股利率优先股?adjusted acquisition cost 调整后购置成本?adjusted bank balance 调整后银行存款余额?adjusted gross income 调整后收益总额，调整后所得总额

?adjusted historical cost 调整后历史成本?adjusted income 调整后收益

?adjusted trial balance 调整后试算平衡表?adjusting entry调整分录

?adjusting events 调整会计事项

?adjustment 调整

?adjustment account 调整帐户

?adjustment bond 调整债券

?administered price管制价格

?administration 行政管理机构，行政管理人员?administration order 行政管理命令?administrative accounting 行政管理会计?administrative audit 行政管理审计、?administrative budget 行政管理预算?administrative control 行政管理控制?administrative expense 行政管理费用?administrative regulation 行政管理规章?administrative receiver 破产企业财产行政接管人?administrator 财产管理人，财产接管人，遗产管理人?admissible asset 承保资产

?admission 准许入伙，准许入股，准许股票上市?admission of partner合伙人入伙

?admitted asset 受保资产，承保资产

?ad valorem 从价征收

?ad valorem freight 从价运费

?ad valorem tariff从价关税

?ad valorem tax从价税

?advance 预付款，垫付款，贷款

?advance appropriation 预拨经费

?advance bill 预付汇票，预开发货票

?advance corporation tax 预交公司税?advanced financial accounting 高级财务会计学?advanced management accounting高级管理会计学?advanced financial management 高级财务管理学?advanced funding 预拨资金，预付经费?advanced refunding 预先兑换证券

?advances form customers 预收客户款?advances to affiliate 子公司借款

?advances to employees 职工预支款?advances to partner 合伙人预支款

?advances to suppliers 预付货款

?adventure 投机经营，短期经营

?adverse opinion 反面意见，否定意见?adverse report 不利报告，否定报告

?adverse variance 不利差异，逆差

?advertise广告

?advertising budget 广告费预算

?advertising expense广告费

?advertising to sales ratio 广告费对销售额比率?advice 通知单，建议，咨询

?advice note 发货通知单

?advice of fate 支票能否兑现通知书

?advising bank通知银行

?advisory fee 咨询费

?advisory funds 咨询资金，委托投资基金?advisory services 咨询服务

?AFA membership 美国财务协会会员资格?affiliated company 联营公司

?affiliation 联营

?AFP membership 财务专业人员协会会员资格?AFP periodicals 财务专业人员协会定期刊物?after-acquired property clause 以后获得财产条款?after charge 附加费用

?after closing trial balance 结帐后试算表

?after cost 售后成本，售后服务成本

?after date 开票后兑付

?after market 销售后市场

?after-separation cost 分离后成本

?after sight 见票后兑付

?after tax income 税后收益

?after-tax rate of return 税后收益率

?AGA Code of Ethics 政府会计师协会职业道德准则?AGA Membership 政府会计师协会会员资格?AGA Publication 政府会计师协会出版物?against actuals 期货兑换现货

?against all risk 承保全险

?age 寿命，帐龄，资产使用年限

?age allowance 年龄减免

?agency 代理，代理事务所，政府机构?agency accounting 代理会计

?agency commission 代理佣金，代理手续费?agency cost代理成本?agency fund 代管基金

?agency relation 代理关系

?agency services 代理服务

?agency theory代理理论

?agency transaction 代理交易，代理业务?agenda 备忘录，议事日程

?agent 代理人，代理商

?agent bank 代理银行

?aggregate amount 总额，总金额

?aggregate balance sheet合并资产负债表?aggregate depreciation 折旧总额

?aggregate income statement合并损益表?aggregate index综合指数

?aggregate weighted index 综合加权指数?aggressive collection 积极收款措施

?aggressive investment 进取性投资

?aggressive portfolio 进取性投资

?aging of account 帐龄分析

?aggressive project 进取性投资项目

?aggressive working capital policy 进取性流动资金政策?aging of accounts receivable 应收帐款帐龄分析?aging schedule 帐龄分类表

?agio贴水，折价

?agiotage 汇兑业务，兑换买卖

?agreed bid 友好盘购出价

?agreed payment 议定付款

?agreed price 议定价格

?agreement 协定，协议

?agreement tariff协定关税税制

?agricultural bank 农业银行

?agricultural credit corporation ltd. 农业信贷有限公司?agriculture levies 农产品税

?agricultural subsidies 农业补助金

?agriculture paper 农业票据

?agriculture parity price 农产品的平准价格

?alien corporation外国公司

?alienee 受让人

?alimony payment 赡养费

?all financial resources concept 全部财力概念

?all capital earning rate 资本总额收益率

?allied company 联营公司

?all-inclusive income concept 总括收益概念

?all-inclusive income statement 总括性损益表?allocable cost 可分配的成本

?allocation 分摊，分配

?allocation base 分配基准

?allocation of cost成本分配，成本分摊?allotment 配售，拨付,配售数，拨付数?allotment account 配售帐户，配股帐户?allotment ledger 拨款分类帐

?allotment letter 股份配售通知书，配股通知书?allotment money 配股应交款项

?allottee 配股认购人

?allowable deduction 准予扣减数

?allowable depreciation 准予记列折旧额?allowable expense 准予列支的费用

?allowable loss 准予列支的损失

?allowance 备抵，折让，减免，津贴

?allowance for bad debts 坏帐备抵

?allowance for depreciation 折旧备抵

?allowance for income tax 所得税减免

?allowance method备抵法

?all-purpose financial statement 通用财务报表，通用会计报表

?all-risk insurance 全险，综合险

?all round price 全面价格

?alpha coefficient 阿尔法风险系数，第一种证券投资风险系数

?alphanumeric code 字母数字代码

?alpha risk 阿尔法风险

?alpha stocks 阿尔法股票

?alteration 改造，改建

?altered bill 涂改票据

?altered check 涂改支票

?alternative accounting methods 可选择性会计方法?alternative accounting rules 可选择性会计规则?alternative cost 变换成本，可替换成本?alternative investment market可替代投资市场?alternative investment project 可替换投资项目?alternative minimum tax 替代最低税额?amalgamated financial statement合并财务报表，合并会计报表

?amalgamation 合并

?amalgamator 企业合并专业人员

?amendment 修正，修订，修订条款

?American bankruptcy institute 美国破产学会?American option 美国期权

?American selling price 美国销售价格

?American standard code for information interchange 美国信息交换标准代码

?American stock exchange美国股票交易所?American stock indices 美国股票指数

?American taxation association 美国税收会计学会?amicable allowance 友好让价

?amicable settlement友好索赔清算?amortization摊销，摊还

?amortization method分期摊销法，分期偿还法?amortization of goodwill 商誉摊销

?amortization of patent 专利摊销

?amortization schedule 摊销表，摊还表?amortized cost摊余成本

?amortized mortgage 分期摊还抵押

?amortized value 摊余价值

?amount 金额，合计金额

?amount assessed 估定金额

?amount differ 金额不符

?amount due 到期金额

?amount insured保险金额

?analysis 分析

?analysis of capital change资本变动分析

?analysis of cash flow现金流量分析

?analysis of financial statement财务报表分析，会计报表分析?analysis of liquidity流动性分析

?analysis of profitability获利能力分析

?analysis of time series时间序列分析

?analysis of uncertainty不确定性分析

?analysis of variance分析表，帐户分析表?analysis schedule 分析表，帐户分析表

?analyst 分析师

?analytical audit 分析性审计

?analytical column 分析栏

?analytical evidence 分析性证据

?analytical review 分析性检查

?analytical statement 分析性报表

?analytical test 分析性抽查

?ancillary buildings 辅助建筑

?ancillary letter of credit从属信用证

?ancillary materials 辅助材料

?Anglo-American accounting 英美会计?announcement of sale 迫售公告

?annual accounts 年度报表

?annual appropriation 年度拨款

?annual audit 年度审计

?annual balance 年度余额，年终节余

?annual budget 年度预算

?annual cash flow 年度现金流量

?annual charge 年度费用

?annual closing 年度结帐

?annual financial statement 年度财务报表，年度会计报表

?annual general meeting 年度股东大会

?annual income 年度收益，年度所得额?annualize 按年度折算

?annualized net present value 折算年度净现值?annual percentage rate 年度百分率

?annual report年度报告

?annual return 年度纳税申报表

?annual value 年值

?annuitant 年金收领人

?annuity年金，退休金

?annuity bond 年金公债

?annuity cash-flow pattern 年金形态现金流量?annuity certain 固定年金

?annuity contract 年金合同

?annuity cost年金成本

?annuity due期初年金

?annuity fund年金基金

?annuity in advance预付年金

?annuity in arrears 持付年金

?annuity method of depreciation 年金折旧法?annuity period 年金期

?annuity system 年金制

?annulation 宣告失效

?antecedent auditor 前任审计师

?antecedent negotiation 事先协商

?antecedents 经历

?antedate 填早日期

?anti-accounting fraud 反会计欺诈

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