财务类专业术语大全中英文对照

日期: 2007年8月 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investment ━━━━━━━━━━━━━━━━ 1 (企业名称 NAME OF ENTERPRISE) 2 资产负债表 BALANCE SHEET

3 _____年_____月_____日 会外工01表

4 As of (month/date) 19 FORM AFI (INDUSTRIAL)-01 5 单位 MONETARY UNIT:

6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

7 资 产 行次 年初数 期末数

8 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD

9 ────────────────────────────────────────

10 流动资产： CURRENT ASSETS 11 现金 Cash on hand 1 12 银行存款 Cash in bank 2

13 有价证券 Marketable securities 4 14 应收票据 Notes receivable 5 15 应收账款 Accounts receivable 6

16 减：坏账准备 Less: provision for bad debts 7 17 预付货款 Advances to suppliers 8 18 其他应收款 Other receivables 10 19 待摊费用 Prepaid expense 11 20 存货 Inventories 12

21 减：存货变现损失准备Less: Provision for loss on realization of 22 inventories 13

23 一年内到期的长期投资 Long-term investments maturing within one year 15 24 其他流动资产 Other current assets 16 25 流动资产合计 Total current assets 17

26 长期投资：LONG-TERM INVESTMENTS: 27 长期投资 Long-term investments 18

28 一年以上的应收款项 Receivables collectible after one year 20 29 固定资产：FIXED ASSETS:

30 固定资产原价 Fixed assets-cost 21

31 减：累计折旧 Less: Accumulated depreciation 22 32 固定资产净值 Fixed assets-net value 23 33 固定资产清理 Disposal of fixed assets 27

34 在建工程：CONSTRUCTION IN PROGRESS: 35 在建工程 Construction in progress 28 36 无形资产：INTANGIBLE ASSETS: 37 场地使用权 Land occupancy right 29

38 工业产权及专有技术 Industry property rights and proprietary

39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 technology 30

其他无形资产 Other intangible assets 31 无形资产合计 Total intangible assets 32 其他资产：OTHER ASSETS: 开办费 Organization expense 33

筹建期间汇兑损失 Exchange loss during startup period 34 递延投资损失 Deferred loss on investments 35 递延税款借项 Deferred tax charges 36 其他递延支出 Other deferred expense 37

待转销汇兑损失 Unamortized exchange loss 38 其他资产合计 Total other assets 40 资产总计 TOTAL ASSETS 41 负债及所有者权益

LIABILITIES AND OWNER’’S EQUITY 流动负债：CURRENT LIABILITIES： 短期借款 Short-term loans 42 应付票据 Notes payable 43 应付账款 Accounts payable 44 应付工资 Accrued payroll 45 应交税金 Taxes payable 46 应付股利 Dividends payable 47

预收货款 Advances from customers 48 其他应付款 Other payables 50 预提费用 Accrued expense 51

职工奖励及福利基金 Staff and workers’’ bonus and we lfare fund 52 一年内到期的长期负债 Long-term liabilities due within one year 53 其他流动负债 Other current liabilities 54 流动负债合计 Total current liabilities 55 长期负债： LONG-TERM LIABILITIES： 长期借款 Long-term loans 56

应付公司债 Debentures payable 57

应付公司债溢价(折价) Premium (discount)on debentures payable 58 一年以上的应付款项 Payables due after one year 59 长期负债合计 Total long-term liabilities 60 其他负债：OTHER LIABILITIES：

筹建期间汇兑收益 Exchange gain during start-up period 61 递延投资收益 Deferred gain on investments 62 递延税款贷项 Deferred tax credits 63 其他递延贷项 Other deferred credits 64

待转销汇兑收益 Unamortized exchange gain 65 其他负债合计 Total other liabilities 66 负债合计 Total liabilities 67 所有者权益：OWNER’’S EQUITY： 资本总额(货币名称及金额______)

83 Registered capital(currency and amount________) 84 实收资本(非人民币货币资本期末金额_______) 68

85 Paid-in capital(amount of non-RMB currency at end of period_________) 86 其中：中方投资(非人民币货币资本期末金额_________) 69

87 Including: Chinese investments (amount of non-RBM currency at end 88 of period______)

89 外方投资( 非人民币货币资本期末金额________) 70

90 Foreign investments (amount of non-RMB currency at end of period______) 91 减：已归还投资 Less: Investments returned 71 92 资本公积 Capital surplus 72 93 储备基金 Reserve fund 74

94 企业发展基金 Enterprise expansion fund 75

95 利润归还投资 Profit capitalized on return of investments 76 96 本年利润 Current year net income 77 97 未分配利润 Undistributed profit 78 98 所有者权益合计 Total owner’’s equity 80

99 负债及所有者权益总计 TOTAL LIABILITIES AND OWNER’’S EQUITY 81

100 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

101 附注：NOTES:

102 1.受托加工材料 Customers’’ materials to be processed ______; 103 2.受托代销商品 Consignment-in ______;

104 3.代管商品物资 Goods held for others ______;

105 4.由企业负责的应收票据贴现 Notes receivable discounted with recourse ________; 106 5.租入固定资产 Fixed assets under operating lease ________;

107 6.本年支付的进口环节税金 Current year payment of import taxes ________. 108

109 ━━━━━━━━━━━━━━━━━━━━ 110 企业名称 NAME OF ENTERPRISE 111 利润表 INCOME STATEMENT 112 _____年度_____季度_____月份

113 For the year(or quarter, month) ended(month/date)19________ 114 会外工02表 FORM AFI(INDUSTRIAL)-02 115 单位：MONETARY UNIT:

116 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

117 项目 行次 本期数 本年累计数 上年同期累计数

118 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE

119 ────────────────────────────────────────

120 产品销售收入 Sales 1

121 其中：出口产品销售收入 Including: Export Sales 2

122 减：销售折扣与折让 Less: Sales discounts and allowances 3

123 产品销售净额 Net sales 4

124 减：产品销售税金 Less: Sales tax 5 125 产品销售成本 Cost of sales 6

126 其中：出口产品销售成本 Including: Cost of export sales 7 127 产品销售毛利Gross profit 8

128 减：销售费用 Less: Selling expense 9

129 管理费用 General and administrative expense 10 130 财务费用 Financial expense 11 131 其中：利息支出(减利息收入) 12

132 Including：Interest expense(less interest income)

133 汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13 134 产品销售利润 Income from main operation 14

135 加：其他业务利润 Add: Income from other operations 15 136 营业利润Operating income 16

137 加：投资收益 Add: Investment income 17 138 营业外收入 Non-operating income 18

139 减：营业外支出 Less: Non-operating expense 19 140 加：以前年度损益调整 20

141 Add: Adjustment to prior year’’s income and expense 142 利润总额 Income before tax 21 143 减：所得税 Less: Income tax 22 144 净利润 Net income 23

145 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

146 附注：NOTES:

147 出口产品销售收入：(1)非人民币货币名称和金额 148 Export sales: Non-RMB currency(name and amount) 149 折合记账本位币金额

150 Translated into recording currency (amount) 151 (2)非人民币货币名称和金额

152 Non-RMB currency(name and amount) 153 折合记账本位币金额

154 Translated into recording currency (amount) 155 ━━━━━━━━━━━━━━━━━━ 156 (企业名称 NAME OF ENTERPRISE )

157 财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION 158 _______年度

159 For the year ended December 31,19________ 160 会外工03表

161 FORM AFI(INDUSTRIAL)-03 162 单位 MONETARY UNIT:

163 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

164 流动资金来源和运用 行次 金额

165 SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT

166 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

167 一、流动资金来源 SOURCES OF WORKING CAPITAL 168 1.本年净利润Current year net income 1

169 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital 170 (1)固定资产折旧Depreciation of fixed assets 2

171 (2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3 172 and other assets(less amortization of other liabilities)

173 (3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 4 174 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 5 175 (5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term 176 investments (less amortization of discount) 6

177 (6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures 178 payable (less amortization of discount) 7

179 (7)捐赠固定资产支出 Expenditure on donation of fixed assets 8 180 (8)递延税款 Deferred taxes 9

181 (9)其他不影响流动资产的费用和损失 10

182 Other expense & losses not affecting working capital 183 小计 SUB-TOTAL 12

184 2.其他来源：Other sources:

185 (1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets 186 (less expense) 13

187 (2)收回长期投资Realization of long-term investments 14 188 (3)减少固定资产Decrease of fixed assets 15

189 (4)减少无形资产 Decrease of intangible assets 16 190 (5)增加长期借款Increase of long-term loans 17 191 (6)发行公司债 Issuance of debentures 18

192 (7)增加其他负债 Increase of other liabilities 19

193 (8)增加储备基金和企业发展基金 Increase of reserve fund and 194 enterprise expansion fund 20

195 (9)增加资本 Increase of capital 21

196 (10)增加资本公积 Increase of capital surplus 22 197 (11)弥补亏损 Recovery of loss 23 198 小计 SUB-TOTAL 25

199 流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26 200 二、流动资金运用 APPLICATIONS OF WORKING CAPITAL 201 1.利润分配 Distribution of profit

202 (1)职工奖励及福利基金Staff and workers’’ bonus and welfare fund 27 203 (2)储备基金 Reserve fund 28

204 (3)企业发展基金 Enterprise expansion fund 29 205 (4)股利 Dividends 30

206 (5)利润归还所有者投资 Profit capitalized on return of owner’’s investments 31 207 (6)利润增资 Profit reinvestments 32

208 小计 SUB-TOTAL 34

209 2.其他运用 Other applications:

210 (1)增加固定资产 Increase of fixed assets 35

211 (2)增加无形资产及其他资产 Increase of intangible assets and other assets 36 212 (3)增加长期投资 Increase of long-term investments 37 213 (4)偿还长期借款 Repayment of long-term loans 38 214 (5)收回公司债 Repayment of company debentures 39 215 (6)减少其他负债 Decrease of other liabilities 40

216 (7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41 217 (less profit capitalized on return of owner’’s investments) 218 (8)减少资本公积 Decrease of capital surplus 42

219 (9)减少储备基金和企业发展基金 Decrease of reseverve fund and 220 enterprise expansion fund 43 221 小计 SUB-TOTAL 45

222 流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46 223 流动资金增加净额 NET INCREASE OF WORKING CAPITAL 47

224 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

225 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

226 流动资金各项目的变动 行次 金额

227 CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT

228 ────────────────────────────────────────

229 一、流动资产本年增加数 INCREASE OF CURRENT ASSETS 230 1.现金 Cash on hand 48 231 2.银行存款 Cash in bank 49

232 3.有价证券 Marketable securities 50 233 4.应收票据 Notes receivable 51 234 5.应收账款 Accounts receivable 52

235 减：坏账准备Less: Provision for bad debts 53 236 6.预付货款 Advances to suppliers 54 237 7.其他应付款Other receivables 55 238 8.待摊费用 Prepaid expense 56 239 9.存货 Inventories 57

240 减：存货变现损失准备 Less: Provision for loss on realization of 241 inventories 58

242 流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61 243 二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES 244 1.短期借款 Short term loans 62 245 2.应付票据 Notes payable 63 246 3.应付账款 Accounts payable 64 247 4.应付工资 Accrued payroll 65 248 5.应交税金 Tax payable 66

249 6.应付股利 Dividends payable 67

250 7.预收货款 Advances from customers 68 251 8.其他应付款Other liabilities 69 252 9.预提费用 Accrued expense 70

253 10.职工奖励及福利基金 Staff and workers’’ bonus and welfare fund 71 254 流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74 255 流动资金增加净额 NET INCREASE OF WORKING CAPITAL 75

256 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

257 ━━━━━━━━━━━━━━━━ 258 企业名称 NAME OF ENTERPRISE

259 利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION 260 ________年度

261 会外工02表附表1

262 For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1 263 单位 MONETARY UNIT:

264 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

265 项目 行次 本年实际 上年实际

266 ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR

267 ────────────────────────────────────────

268 净利润 Net income 1

269 减：职工奖励及福利基金 Less: Staff and workers’’ bonus and welfare 270 fund 2

271 储备基金 Reserve fund 3

272 企业发展基金 Enterprise expansion fund 4 273 利润转作投资 Profit reinvestments 5

274 加：年初未分配利润 Add: Undistributed profit at beginning of year 7 275 已弥补亏损 Recovery of loss 8

276 可供所有者分配的利润 Profit available for distribution to owners 10 277 减：已分配股利 Less: Dividends declared 11 278 其中：中方股利 Including: Chinese dividends 12 279 外方股利 Foreign dividends 13

280 利润归还投资 Profit capitalized on return of investments 14 281 年末未分配利润 Undistributed profit at end of year 15

282 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

283 ━━━━━━━━━━━━━━━━━━ 284 (企业名称 NAME OF ENTERPRISE) 285 应交增值税明细表

286 STATEMENT OF VALUE ADDED TAX PAYABLE 287 ______年_____月 288 会外工01表附表6

289 For the year(or month) ended (month)______ FORM AFI (INDUSTRIAL)-01 Sub.6 290 单位 MONETARY UNIT:

291 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

292 项目 行次 本月数 本年累计数

293 ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT

294 ────────────────────────────────────────

295 一、应交增值税：VAT payable: 296 1.年初未抵扣数(用“－”号反映)

297 Amount not yet deducted at beginning of year (Represented by a “－”sign) 298 2.销项税额 VAT on sales

299 出口退税 VAT refund for exported goods 300 进项税额转出 Amount transfer out from 301 VAT on purchase

302 转出多交增值税 Transfer out overpaid VAT 303 3.进项税额 VAT on purchase 304 已交税金VAT paid

305 减免税款Tax reduced and exempted

306 出口抵减内销产品应纳税额 VAT payable on

307 domestic sales offset against VAT on purchase for export sales 308 转出未交增值税 Transfer out unpaid VAT

309 4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period (Represented by a “－” 310 sign)

311 二、未交增值税VAT unpaid 312 1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year (Amount overpaid represented by a “－” sign) 313 2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount overpaid represented by a “－” sign)

314 3.本期已交数 Amount paid at current period

315 4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period (Amount overpaid represented by a “－” sign)

316 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

317 各行业特有的项目

318 (一)外商投资旅游企业：Tourism Enterprises with Foreign 319 Investment

320 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

321 项目 ITEMS

322 ────────────────────────────────────────

323 营业收入：Revenues：

324 客房 Rooms

325 餐饮 Food and beverage 326 公寓 Apartments

327 写字楼 Office building 328 商场 Department store 329 其他 Other

330 营业收入合计 Total revenues 331 营业税金 Sales tax 332 客房 Rooms

333 餐饮 Food and beverage 334 公寓 Apartments

335 写字楼 Office building 336 商场 Department store 337 其他 Other

338 营业税金合计 Total sales tax 339 营业成本：Operating cost:

340 餐饮成本 Food and beverage cost 341 商品成本 Merchandise cost 342 其他成本 Other cost

343 营业成本合计 Total operating cost

344 工资及福利：Salaries, wages and employee benefits 345 客房 Rooms

346 餐饮 Food and beverage 347 公寓 Apartments

348 写字楼 Office building 349 商场 Department store 350 其他 Other

351 工资及福利合计 Total salaries, wages and employee benefits 352 营业费用： Operating expense: 353 客房 Rooms

354 餐饮 Food and beverage 355 公寓 Apartments

356 写字楼 Office building 357 商场 Department store 358 其他 Other

359 营业费用合计 Total operating expense

360 营业毛利：Gross Operating Profit by Department： 361 客房 Rooms

362 餐饮 Food and beverage 363 公寓 Apartments

364 写字楼 Office building 365 商场 Department store 366 其他 Other

367 各营业部门营业毛利合计 Total Gross Operating Profit by Department

368 不分配费用：Unallocated expense：

369 工资及福利：Salaries, wages and employee benefits: 370 行政管理 Administrative and general 371 市场推广 Marketing

372 能源维修 Energy and maintenance cost

373 工资及福利合计 Total salaries, wages and employee benefits 374 行政管理及公共费用：Ａ&Ｇ and public expense 375 行政管理 Administrative and general 376 市场推广 Marketing

377 能源维修 Energy and maintenance cost

378 行政管理及公共费用合计 Total A&G and public expense 379 不分配费用合计 Total Unallocated expense 380 营业毛利 Gross Operation Profit 381 非经营费用 Fixed charges 382 营业利润 Operating income

383 加：投资收益 Add: Investment income 384 营业外收入 Non-operating revenues

385 减：营业外支出 Less: Non-operating expense

386 加：以前年度损益调整 Add: Adjustment of prior year’’s income and expense 387 利润总额 Income before tax 388 减：所得税 Income tax 389 净利润 Net income

390 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

391 会外旅02表 FORM AFT(Tourism)-02

392 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

393 本期实际 Current period’’s actual 394 本期预算 Current period’’s plan 395 上年同期 Same period last year 396 本年累计 current year cumulative 397 上年累计 Last year cumulative 398 百分比% Percentage %

399 委托银行收款 Collections entrusted to the bank 400 预付定金 Prepaid deposit

401 预收定金 Deposit received in advance

402 应付工资及福利 Accrued Payroll and employee benefits

403 (二)外商投资施工企业：Construction Enterprises with Foreign Investment 404 1.固定资产及临时设施 Fixed assets and temporary installation 405 2.临时设施 Temporary installation

406 3.临时设施摊销 Amortization of temporary installation 407 4.临时设施净值 Net value of temporary installation 408 5.临时设施清理 Disposal of temporary installation 409 6.专项工程 Specific construction project

410 7.工程结算收入 Revenues 411 8.工程结算税金 Sales tax 412 9.工程结算成本 Cost of sales 413 10.工程结算毛利 Gross profit

414 11.工程结算利润 Income from main operation 415 12.会外施01表 FORM AFC(Construction)-01

416 (三)外商投资商品流通企业 Commercial Enterprises with Foreign Investment: 417 1.商品销售收入 Sales

418 2.商品销售收入净额 Net sales 419 3.商品销售成本 Cost of sales 420 4.进货费用 Purchase expense 421 5.商品销售毛利 Gross profit

422 6.代购代销收入 Income from purchase and sales commission 423 7.主营业务毛利 Gross profit from main operation 424 8.销货费用 Selling expense

425 9.主营业务利润 Income from main operation 426 10.会外商01表 FORM AFC(Commercial)-01

427 (四)外商投资房地产企业 Real Estate Enterprises with Foreign Investment： 428 1.在建开发产品 Work in progress

429 2.递延出租收入 Deferred rental income 430 3.经营收入 Revenues 431 4.经营税金 Sales tax

432 5.经营成本 Operating cost 433 6.经营毛利 Gross profit

434 7.经营利润 Income from main operation

435 8.非人民币货币经营收入 Non-RMB revenues 436 9.会外房01表 FORM AFR(Real Estate)-01

437 (五)外商投资租赁企业 Lease Enterprises with Foreign Investment： 438 1.预付租赁资产款 Advances to lessor 439 2.低值易耗品：Low-value consumables 440 3.一年内到期的长期投资及长期应收款

441 Long-term investments and receivables maturing within one year 442 4.应收租赁款 Lease payment receivables 443 5.未实现租赁收益 Unearned lease income

444 6.应收转租赁款 Sub-lease payment receivables

445 7.逾期未收租赁款 Lease payment receivables past due

446 8.长期投资及长期应收款合计 Total long-term investments and long-term receivables 447 9.经营租赁资产 Assets under operating lease

448 10.经营租赁资产原价 Original cost of assets under operating lease 449 11.经营租赁资产折旧 Depreciation of assets under operating lease 450 12.经营租赁资产净值 Net value of assets under operating lease 451 13.租赁保证金 Deposit from lessee

452 14.应付转租赁租金 Sub-lease payment payables to lessor 453 15.营业收入 Revenues

454 16.利息收入 Interest revenues

455 17.手续费收入 Service fee revenues 456 18.营业税金 Sales tax

457 19.营业支出 Operating expenditure 458 20.利息支出 Interest expense 459 21.营业毛利 Gross profit

460 22.非人民币货币营业收入 Non-RMB operating income 461 23.会外租01表 FORM AFL(Lease)-01

462 (六)外商投资交通企业：Transportation Enterprises with Foreign Investment： 463 1.主营业务收入 Revenues 464 2.营业税金 Sales tax

465 3.营业成本 Operating cost 466 4.主营业务毛利 Gross profit

467 5.主营业务利润 Income from main operation 468 6.会外交01表 FORM AFT(Transportation)-01

469 (七)外商投资银行：Banks with Foreign Investment： 470 1.现金及银行存款 Cash on hand and cash in bank 471 2.贵金属 Precious metal

472 3.存放中央银行款项 Deposits and required reserve in central bank 473 4.存放同业款项 Deposits in other banks

474 5.存放联行款项 Deposits in correspondent banks 475 6.拆出资金 Loans to other banks 476 7.短期贷款 Short-term loans

477 8.进出口押汇 Acceptance of draft under letter of credit for imports and exports 478 9.应收利息 Interest receivable

479 10.坏账准备 Bad debt provision for interest receivable 480 11.贴现 Discount

481 12.中长期贷款 Medium or long-term loans 482 13.逾期贷款 Past due loans

483 14.贷款呆账准备 Bad debt provision for loan principals 484 15.短期存款 Short-term deposits

485 16.短期储蓄存款 Short-term savings deposits 486 17.向中央银行借款 Borrowings from central bank 487 18.同业存放款项 Deposit from other banks

488 19.联行存放款项 Deposit from correspondent banks 489 20.拆入资金 Loans from other banks

490 21.应解汇款 Amounts payable on wire transfers received 491 22.发行短期债券 Issuance of short-term debentures payable 492 23.长期存款 Long-term deposits

493 24.长期储蓄存款 Long-term savings deposits

494 25.保证金 Margin(held by bank in financial transactions) 495 26.发行长期债券 Issuance of long-term debentures payable 496 27.营业收入 Revenues

497 28.利息收入 Interest revenues

498 29.金融企业往来收入 Revenues from transactions with financial institutions 499 30.手续费收入 Service fee revenues

500 31.其他营业收入 Other operating revenues 501 32.营业支出 Operating expenditure 502 33.利息支出 Interest expense

503 34.金融企业往来支出 Expense from transactions with financial institutions 504 35.手续费支出 Service fee expense 505 36.营业费用 Operating expense

506 37.其他营业支出 Other operating expenditure 507 38.营业税金 Sales tax

508 39.会外银01表 FORM AFB(Bank)-01

509 (八)外商投资农业企业 Agricultural Enterprises with Foreign Investment： 510 1.会外农01表 FORM AFA(Agriculture)-01

511 (九)外商投资服务企业 Service Enterprises with Foreign Investment： 512 1.营业收入 Revenues 513 2.营业税金 Sales tax

514 3.营业成本 Operating cost 515 4.营业费用 Operating expense 516 5.营业毛利 Gross profit

517 6.会外服01表 FORM AFS(Service)-01

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 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

财会名词汉英对照表 （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 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 Owners 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-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

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （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?nbsp;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 Owners equity

股东权益 Stockholders 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

－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－ （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:)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

A (1)ABC 作业基础成本计算

A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表

A (5)accounting postulate 会计假设

A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单

A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计

A (13)agency cost 代理成本

A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针

A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用

A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置

A (25)acquisition accounting 收购会计

A (26)activity based accounting 作业基础成本计算 A (27)adjusting events 调整事项

A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销

A (31)analytical review 分析性检查

A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表 A (34)appraisal cost 检验成本

A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产

A (38)assets cover 资产保障

A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计

A (44)audit report 审计报告

A (45)auditing standards 审计准则

A (46)authorized share capital 额定股本 A (47)available hours 可用小时 A (48)avoidable costs 可避免成本 B (49)back-to-back loan 易币贷款

B (50)backflush accounting 倒退成本计算 B (51)bad debts 坏帐

B (52)bad debts ratio 坏帐比率 page 1

B (53)bank charges 银行手续费 B (54)bank overdraft 银行透支

B (55)bank reconciliation 银行存款调节表 B (56)bank statement 银行对帐单 B (57)bankruptcy 破产

B (58)basis of apportionment 分摊基础 B (59)batch 批量

B (60)batch costing 分批成本计算 B (61)beta factor B(市场)风险因素 B (62)bill 帐单

B (63)bill of exchange 汇票 B (64)bill of landing 提单

B (65)bill of materials 用料预计单 B (66)bill payable 应付票据 B (67)bill receivable 应收票据 B (68)bin card 存货记录卡 B (69)bonus 红利

B (70)book-keeping 薄记

B (71)Boston classification 波士顿分类 B (72)breakeven chart 保本图 B (73)breakeven point 保本点

B (74)breaking-down time 复位时间 B (75)budget 预算

B (76)budget center 预算中心

B (77)budget cost allowance 预算成本折让 B (78)budget manual 预算手册 B (79)budget period 预算期间 B (80)budgetary control 预算控制

B (81)budgeted capacity 预算生产能力 B (82)burden 制造费用

B (83)business center 经营中心 B (84)business entity 营业个体 B (85)business unit 经营单位

B (86)buy-out management 管理性购买产权 B (87)by-product 副产品

C (88)called-up share capital 催缴股本 C (89)capacity 生产能力

C (90)capacity ratios 生产能力比率 C (91)capital 资本

C (92)capital assets pricing model 资本资产计价模式 C (93)capital commitment 承偌资本 C (94)capital employed 已运用的资本 C (95)capital expenditure 资本支出

C (96)capital expenditure authorization 资本支出核准 C (97)capital expenditure control 资本支出控制 C (98)capital expenditure proposal 资本支出申请 C (99)capital funding planning 资本基金筹集计划 C (100)capital gain 资本收益

C (101)capital investment appraisal 资本投资评估 C (102)capital maintenance 资本保全

C (103)capital resource planning 资本资源计划 C (104)capital surplus 资本盈余 page 2

C (105)capital turnover 资本周转率 C (106)card 记录卡 C (107)cash 现金

C (108)cash account 现金帐户 C (109)cash book 现金帐薄 C (110)cash cow 金牛产品 C (111)cash flow 现金流量

C (112)cash discounted 现金贴现

C (113)cash flow budget 现金流量预算 C (114)cash flow statement 现金流量表 C (115)cash ledger 现金分类帐 C (116)cash limit 现金限额 C (117)CCA 现时成本会计 C (118)center 中心

C (119)changeover time 变更时间 C (120)chartered entity 特许经济个体 C (121)cheque 支票

C (122)cheque register 支票登记薄 C (123)coin analysis 零钱分类 C (124)classification 分类 C (125)clock card 工时卡 C (126)code 代码

C (127)commitment accounting 承偌确认会计 C (128)common cost 共同成本

C (129)company limited by guarantee 有限担保责任公司 C (130)company limited shares 股份有限公司

C (131)competitive position 竞争能力状况 C (132)concept 概念

C (133)conglomerate 跨行业企业

C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并报表 C (136)consolidation accounting 合并会计 C (137)consortium 财团

C (138)contingency plan 应急计划 C (139)contingent liabilities 或有负债 C (140)continuous operation 连续生产 C (141)contra 抵消

C (142)contract cost 合同成本

C (143)contract costing 合同成本计算 C (144)contribution 贡献毛益

C (145)contribution ventre 贡献中心 C (146)contribution chart 贡献图

C (147)contribution per unit of limiting factor ration 单位限定因素

的贡献毛益比率

C (148)contribution to sales ration 贡献毛益对销售比率 C (149)control 控制

C (150)control account 控制帐户 C (151)control limits 控制限度

C (152)controllability concept 可控制概念 C (153)controllable cost 可控制成本 C (154)conversion cost 加工成本

C (155)convertible loan stock 可转换为股票的贷款 page 3

C (156)corporate appraisal 公司评估 C (157)corporate planning 公司计划

C (158)corporate social reporting 公司社会报告 C (159)corporation 股份公司 C (160)cost 成本

C (161)cost account 成本帐户 C (162)cost accounting 成本会计

C (163)cost accounting manual 成本手册

C (164)cost accounts calendar 成本报表的日历时间 C (165)cost adjustment 成本调整 C (166)cost allocation 成本分配 C (167)cost apportionment 成本分摊 C (168)cost attribution 成本归属 C (169)cost audit 成本审计 C (170)cost behaviour 成本性态

C (171)cost benefit analysis 成本效益分析

C (172)cost center 成本中心 C (173)cost driver 成本动因 C (174)cost of capital 资本成本

C (175)cost of conformance 相符成本 C (176)cost of goods sold 销货成本

C (177)cost of non-conformance 非相符成本 C (178)cost of sales 销售成本 C (179)cost reduction 成本降低 C (180)cost structure 成本结构 C (181)cost unit 成本单位

C (182)cost-volume-profit analysis(CVP) 本量利分析 C (183)costing 成本计算 C (184)CPP 现时购买力会计 C (185)credit note 贷项通知 C (186)credit report 信贷报告书 C (187)creditor 债权人

C (188)creditor days ratio 应付帐款天数率 C (189)creditors ledger 应付帐款分类帐 C (190)critical event 关键事项 C (191)critical path 关键路线

C (192)cumulative preference shares 累积优先股 C (193)current account 往来帐户 C (194)current asset 流动资产

C (195)current cost accounting 现时成本会计 C (196)current liabilities 流动负债

C (197)current purchasing power accounting 现时购买力会计 C (198)current ration 流动比率 C (199)cut-off 截止

C (200)CVP 本量利分析 C (201)cycle time 周转时间 D (202)debenture 债券

D (203)debit note 借项通知 D (204)debit capacity 举债能力 D (205)debt ratio 债务比率 D (206)debtor 债务人

D (207)debtor days ratio 应收帐款天数率 page 4

D (208)debtors 应收款

D (209)debtors ledger 应收帐款分类帐

D (210)debtor' age analysis 应收帐款帐龄分析 D (211)decision driven costs 决策连动成本 D (212)decision tree 决策树 D (213)defects 次品

D (214)deferred expenditure 递延支出

D (215)deferred shares 递延股份 D (216)deferred taxation 递延税款 D (217)delivery note 交货单

D (218)departmental accounts 部门报表 D (219)departmental budget 部门预算 D (220)depreciation 折旧 D (221)dispatch note 发运单

D (222)development cost 开发成本 D (223)differential cost 差别成本

D (224)direct hours yield 直接工时产出率

D (225)direct labour cost-standard 标准直接人工成本

D (226)direct labour efficiency-variance 直接人工效率差异 D (227)direct labour rate-variance 直接人工费率差异 D (228)direct labour total-variance 直接人工总差异 D (229)direct material mix-variance 直接材料结构差异 D (230)direct price-variance 直接材料价格差异

D (231)direct material total-variance 直接材料总差异 D (232)direct materials usage-variance 直接材料用量差异 D (233)direct materials yield-variance 直接材料产出率差异 D (234)direct cost 直接成本 D (235)direct debit 直接借项

D (236)direct hours yield 直接小时产出率

D (237)direct labour cost percentage rate 直接人工成本百分比 D (238)direct labour hour rate 直接人工小时率

D (239)directs on indirect work 间接工作事项上的工时 D (240)discount rate 贴现率

D (241)discounted cash flow 现金流量贴现 D (242)discretionary cost 酌量成本 D (243)distribution cost 摊销成本 D (244)diversions 移用

D (245)diverted hours 移用小时

D (246)diverted hours ratio 移用工时比率 D (247)dividend 股利

D (248)dividend cover 股利产出率 D (249)dividend per share 每股股利 D (250)dog 疲软产品

D (251)double entry accounting 复式会计 D (252)double-entry book-keeping 复式薄记 D (253)doubtful debts 可疑债务 D (254)down time 停工时间

D (255)dynamic programming 动态规划 E (256)earning per share 每股盈利 E (257)earning ratio 市盈率

E (258)economic order quantity(EOQ) 经济订购批量

E (259)efficient market hypothesis 有效市场假设 page 5

E (260)efficiency ration 效率性比率 E (261)element of cost 成本要素 E (262)entity 经济个体

E (262)environmental audit 环境审计

E (263)environmental impact assessment 环境影响评价 E (264)EOQ 经济订购批量 E (265)equity 权益

E (266)equity method of accounting 权益法会计计算 E (267)equity share capital 权益股本 E (268)equivalent units 当量 E (269)event 事项

E (270)exceptional items 例外事项 E (271)expected value 期望值 E (272)expenditure 支出 E (273)expenses 费用

E (274)external audit 外部审计

E (275)external failure cost 外部损失成本 E (276)extraordinary items 非常事项 F (277)factory goods 让售商品 F (278)factoring 应收帐款让售 F (279)fail value 公允价值 F (280)feedback 反馈 F (281)FIFO 先近先出法

F (282)final accounts 年终报表 F (283)finance lease 融资租赁

F (284)financial accounting 财务会计

F (285)financial accounts calendar adjustment 财务报表的日历时间调整

F (286)financial management 财务管理 F (287)financial planning 财务计划 F (288)financial statement 财务报表 F (289)finished goods 完成品 F (290)fixed asset 固定资产

F (291)fixed overhead 固定制造费用

F (292)fixed asset turnover 固定资产周转率 F (293)fixed assets register 固定资产登记薄 F (294)fixed cost 固定成本

F (295)flexed budget 变动限额预算 F (296)flexible budget 弹性预算 F (297)float time 浮动时间

F (298)floating charge 流动抵押

F (299)flow of funds statement 资金流量表

F (300)forecasting 预测

F (301)founder's shares 发起人股份 F (302)full capacity 满负荷生产能力 F (303)function costing 职能成本计算 F (304)functional budget 职能预算 F (305)fund accounting 基金会计

F (306)fundamental accounting concept 基础会计概念 F (307)fungible assets 可互换资产 F (308)futuristic planning 远景计划 G (309)gap analysis 间距分析 page 6

G (310)gearing 举债经营比率(杠杆) G (311)goal congruence 目标一致性

G (312)going concern concept 持续经营概念 G (313)goods received note 商品收讫单 G (314)goodwill 商誉

G (315)gross dividend yield 总股息产出率 G (316)gross margin 总边际 G (317)gross profit 毛利润

G (318)gross profit percentage 毛利润百分比 G (319)group 企业集团

G (320)group accounts 集团报表

H (312)high-geared 高结合杠杆(比例) H (313)hire purchase 租购

H (314)historical cost 历史成本

H (315)historical cost accounting 历史成本会计 H (316)hours 小时

H (317)hurdle rate 最低可接受的报酬率 I (318)ideal standard 理想标准

I (319)idle capacity ration 闲置生产能力比率 I (320)idle time 闲置时间

I (321)impersonal accounts 非记名帐户 I (322)imprest system 定额备用制度

I (323)income and expenditure account 收益和支出报表 I (324)incomplete records 不完善记录 I (325)incremental cost 增量成本 I (326)incremental yield 增量产出率 I (327)indirect cost 间接成本 I (328)indirect hours 间接小时 I (329)insolvency 无力偿付 I (330)intangible asset 无形资产 I (331)integrated accounts 综合报表

I (332)interdependency concept 关联性概念 I (333)interest cover 利息保障倍数

I (334)interlocking accounts 连锁报表 I (335)internal audit 内部审计 I (336)internal check 内部牵制

I (337)internal control system 内部控制体系 I (338)internal failure cost 内部损失成本

I (339)internal rate of return(IRR) 内含报酬率 I (340)inventory 存货 I (341)investment 投资

I (342)investment center 投资中心 I (343)invoice register 发票登记薄 I (344)issued share capital 已发行股本 J (345)job 定单

J (346)job card 工作卡

J (347)job costing 工作成本计算 J (348)job sheet 工作单 J (349)joint cost 联合成本 J (350)joint products 联产品

J (351)joint stock company 股份公司 J (352)joint venture 合资经营 page 7

J (353)journal 日记帐

J (354)just-in-time(JIT) 适时制度

J (355)jusy-in-time production 适时生产 J (356)just-in-time purchasing 适时购买 K (357)key factor 关键因素 L (358)labour 人工

L (359)labour transfer note 人工转移单 L (360)leaning curve 学习曲线 L (361)ledger 分类帐户

L (362)length of order book 定单平均周期 L (363)letter of credit 信用证 L (364)leverage 举债经营比率 L (365)liabilities 负债

L (366)life cycle costing 寿命周期成本计算 L (367)LIFO 后近先出法

L (368)limited liability company 有限责任公司 L (369)limiting factor 限制因素

L (370)line-item budget 明细支出预算 L (371)liner programming 线性规划 L (372)liquid assets 变现资产 L (373)liquidation 清算

L (374)liquidity ratios 易变现比率 L (375)loan 贷款

L (376)loan capital 借入资本

L (377)long range palnning 长期计划 L (378)lost time record 虚耗时间记录 L (379)low geared 低结合杠杆(比例)

L (380)lower of cost or net realizable value concept 成本或可变净

价孰低概念

M (381)machine hour rate 机器小时率 M (382)machine time record 机器时间记录 M (383)managed cost 管理成本

M (384)management accounting 管理会计

M (385)management accounting concept 管理会计概念 M (386)management accounting guides 管理会计指导方针 M (387)management audit 管理审计

M (388)management buy-out 管理性购买产权 M (389)management by exception 例外管理原则 M (390)margin 边际

M (391)margin of safety ration 安全边际比率 M (392)margin cost 边际成本

M (393)margin costing 边际成本计算 M (394)mark-down 降低标价 M (395)mark-up 提高标价

M (396)market risk premium 市场分险补偿 M (397)market share 市场份额 M (398)marketing cost 营销成本 M (399)matching concept 配比概念 M (400)materiality concept 重要性概念 M (401)materials requisition 领料单 M (402)materials returned note 退料单 M (403)materials transfer note 材料转移单 page 8

M (404)memorandum of association 公司设立细则 M (405)merger 兼并

M (406)merger accounting 兼并会计 M (407)minority interest 少数股权 M (408)mixed cost 混合成本 N (409)net assets 净资产

N (410)net book value 净帐面价值 N (411)net liquid funds 净可变现资金 N (412)net margin 净边际

N (413)net present value(NPV) 净现值 N (414)net profit 净利润

N (415)net realizable value 可变现净值 N (416)net worth 资产净值

N (417)network analysis 网络分析

N (418)noise 干捞

N (419)nominal account 名义帐户 N (420)nominal share capital 名义股本 N (421)nominal holding 代理持有股份 N (422)non-adjusting events 非调整事项

N (423)non-financial performance measurement 非财务业绩计量 N (424)non-intergrated accounts 非综合报表 N (425)non-liner programming 非线性规划 N (426)non-voting shares 无表决权的股份 N (427)notional cost 名义成本

N (428)number of days stock 存货周转天数 N (429)number of weeks stock 存货周转周数 O (430)objective classification 客体分类 O (431)obsolescence 陈旧

O (432)off balance sheet finance 资产负债表外筹资 O (433)offer for sale 标价出售 O (434)operating budget 经营预算 O (435)operating lease 经营租赁 O (436)operating statement 营业报表 O (437)operation time 操作时间 O (438)operational control 经营控制 O (439)operational gearing 经营杠杆 O (440)operating plans 经营计划 O (441)opportunity cost 机会成本 O (442)order 定单

O (443)ordinary shares 普通股

O (444)out-of-date cheque 过期支票 O (445)over capitalization 过分资本化 O (446)overhead 制造费用

O (447)overhead absorption rate 制造费用分配率 O (448)overhead cost 制造费用

O (449)overtrading 超过营业资金的经营 P (450)paid cheque 已付支票

P (451)paid-up share capital 认定股本 P (452)parent company 母公司

P (453)pareto distribution 帕累托分布

P (454)participating preference shares 参与优先股 P (455)partnership 合伙 page 9

P (456)payable ledger 应付款项帐户 P (457)payback 回收期

P (458)payments and receipts account 收入和支出报表 P (459)payments withheld 保留款额 P (460)payroll 工资单

P (461)payroll analysis 工资分析

P (462)percentage profit on turnover 利润对营业额比率 P (463)period cost 期间成本

P (464)perpetual inventory 永续盘存 P (465)personal account 记名帐户 P (466)PEPT 项目评审法

P (467)petty cash account 备用金帐户 P (468)petty cash voucher 备用金凭证 P (469)physical inventory 实地盘存 P (470)planning 计划

P (471)planning horizon 计划时限 P (472)planning period 计划期间 P (473)policy cost 政策成本 P (474)position audit 状况审计

P (475)post balance sheet events 资产负债表编后事项 P (476)practical capacity 实际生产能力 P (477)pre-acquisition losses 购置前损失 P (478)pre-acquisition profits 购置前利润 P (479)preference shares 优先股

P (480)preference creditors 优先债权人 P (481)preferred creditors 优先债权人 P (482)prepayments 预付款项 P (483)present value 现值

P (484)prevention cost 预防成本 P (485)price ratio 市盈率 P (486)prime cost 主要成本

P (487)prime entry-books of 原始分录登记薄 P (488)principal budget factor 主要预算因素 P (489)prior charge capital 优先股

P (490)prior year adjustments 以前年度调整

P (491)priority base budgeting 优先顺序体制的预算 P (492)private company 私人公司 P (493)pro-forma invoice 预开发票 P (494)problem child 问号产品

P (495)process costing 分步成本计算 P (496)process time 加工时间 P (497)product cost 产品成本

P (498)Product life cycle 产品寿命周期 P (499)production cost 生产成本

P (500)production cost of sales 售货成本

P (501)production volume ratio 生产业务量比率 P (502)profit center 利润中心

P (503)profit per employee 每员工利润

P (504)profit retained for the year 年度利润留存

P (505)profit to turnover ratio 利润对营业额比率 P (506)profit-volume graph 利量图 P (507)profitability index 盈利指数 page 10

P (508)programming 规划

P (509)project evaluation and review technique 项目评审法 P (510)projection 预计

P (511)promissory note 本票 P (512)prospectus 募债说明书

P (513)provisions for liabilities and charges 偿债和费用准备 P (514)prudent concept 稳健性概念 P (515)public company 公开公司 P (516)purchase order 订购单

P (517)purchase requisition 请购单 P (518)purchase ledger 采购帐户

Q (519)quality related costs 质量有关成本 Q (520)queuing time 排队时间 R (521)rate 率 R (522)ratio 比率

R (523)ration pyramid 比率金字塔 R (524)raw material 原材料

R (525)receipts and payments account 收入和支付报表 R (526)receivable ledger 应收款项帐户 R (527)redeemable shares 可赎回股份 R (528)redemption 赎回

R (529)registered share capital 注册资本 R (530)rejects 废品

R (531)relevancy concept 相关性概念 R (532)relevant costs 相关成本 R (533)relevant range 相关范围

R (534)reliability concept 可靠性概念 R (535)replacement price 重置价格 R (536)report 报表 R (537)reporting 报告

R (538)research cost, applied 应用性研究成本

R (539)research cost, pure or basic 理论或基础研究成本 R (540)reserves 留存收益

R (541)residual income 剩余收益 R (542)responsibility center 责任中心 R (543)retention money 保留款额

R (544)return on capital employed 运用资本报酬率 R (545)returns 退回 R (546)revenue 收入

R (547)revenue center 收入中心

R (548)revenue expenditure 收益支出 R (549)revenue investment 收入性投资 R (550)right issue 认股权发行 R (551)rolling budget 滚动预算 R (552)rolling forecast 滚动预测 S (553)sales ledger 销售分类帐 S (554)sales order 销售定单

S (555)sales per employee 每员工销售额 S (556)scrap 废料

S (557)scrip issue 红股发行

S (558)secured creditors 有担保的债权人 S (559)segmental reporting 分部报告 page 11

S (560)selling cost 销售成本

S (561)semi-fixed cost 半固定成本 S (562)semi-variable cost 半变动成本 S (563)sensitivity analysis 敏感性分析 S (564)service cost center 服务成本中心 S (565)service costing 服务成本计算 S (566)set-up time 安装时间 S (567)shadow prices 影子价格 S (568)share 股票

S (569)share capital 股份资本

S (570)share option scheme 购股权证方案 S (571)share premium 股票溢价 S (572)sight draft 即期汇票

S (573)single-entry book-keeping 单式薄记 S (574)sinking fund 偿债基金 S (575)slack time 松驰时间

S (576)social responsibility cost 社会责任成本 S (577)sole trader 独资经营者

S (578)source and application of funds statement 资金来源和运用表

S (579)special order costing 特殊定单成本计算 S (580)staff costs 职工成本 S (581)standard 标准

S (582)standard accounting practice 标准会计实务 S (583)standard cost 标准成本

S (584)standard costing 标准成本计算

S (585)standard direct labour cost 标准直接人工 S (586)standard hour 标准小时 S (587)standard minute 标准分钟

S (588)standard performace-labour 标准人工业绩 S (589)standard time 标准时间

S (590)standard order 经常性定单 S (591)statement of account 营业帐单 S (592)statement of affairs 财务状况表 S (593)statutory body 法定实体 S (594)stock 存货

S (595)stock control 存货控制 S (596)stock turnover 存货周转率 S (597)stocktaking 盘点存货

S (598)stores requisition 领料申请单

S (599)strategic business unit 战略性经营单位

S (600)strategic management accounting 战略管理会计 S (601)strategic planning 战略计划 S (602)strategy 战略

S (603)subjective classification 主体分类 S (604)subscribed share capital 已认购的股本 S (605)subsidiary undertaking 子公司 S (606)sunk cost 沉没成本

S (607)supply estimate 预算估计 S (608)supply expenditure 预算支出 S (609)suspense account 暂记帐户

S (610)SWOT analysis 长处和短处,机会和威胁分析 page 12

S (611)system 制度,体系

T (612)tactical planning 策略计划 T (613)tactics 策略 T (614)take-over 接收

T (615)tangible asset 有形资产

T (616)tangible fixed asset statement 有形固定资产表 T (617)target cost 目标成本

T (618)terotechnology 设备综合工程学 T (619)throughput accounting 生产量会计 T (620)time 时间

T (621)time sheet 时间记录表 T (622)total assets 总资产

T (623)total quality management 全面质量管理 T (624)total stocks 存货总计

T (625)trade creditors 购货客户(应付帐款) T (626)trade debtors 销货客户(应收帐款)

T (627)trading profit and loss account 营业损益表 T (628)transfer price 转让价格 T (629)transit time 中转时间 T (630)treasurership 财务长制度 T (631)trail balance 试算平衡表 T (632)turnover 营业额

U (633)uncalled share capital 未催缴股本 U (634)under capitalization 不足资本化

U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用 U (636)uniform accounting 统一会计 U (637)uniform costing 统一成本计算 U (638)unissued share capital 未发行股本 V (639)value 价值

V (640)value added 增值

V (641)value analysis 价值分析

V (642)value for money audit 经济效益审计 V (643)variable cost 变动成本

V (644)variable cost of sales 销售的变动成本 V (645)variance 差异

V (646)variance accounting 差异会计

V (647)variance administrative cost 行政管理费用差异 V (648)variance analysis 差异分析 V (649)variance budget 预算差异

V (650)variance direct labour efficiency 直接人工效率差异 V (651)variance direct labour rate 直接人工费率差异 V (652)variance direct labour total 直接人工总差异 V (653)variance direct material mix 直接材料结构差异 V (654)variance direct materials price 直接材料价格差异 V (655)variance direct materials total 直接材料总差异 V (656)variance direct material usage 直接材料用量差异 V (657)variance direct material yield 直接材料产出率差异

V (658)variance fixed production overhead expenditure 固定生产性制

造费用耗费差异

V (659)variance fixed production overhead total 固定生产性制造费用

总差异

V (660)variance fixed production overhead volume 固定生产性制造费

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用业务量差异

V (661)variance market share 市场份额差异 V (662)variance market size 市场规模差异 V (663)variance marketing cost 营销成本差异 V (664)variance operational 经营差异

V (665)variance operational price 经营价格差异 V (666)variance operation usage 经营用量差异 V (667)variance planning 计划差异

V (668)variance planning price 计划价格差异 V (669)variance quality cost 质量成本差异

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