会计 中英文对照

A

A股代码 A-share stock code

A股简称 A-share ticker

A股上市地

Place of A-share listing

B股代码

B-share stock code B股简称 B-share ticker B股上市地

Place of B-share listing 保单红利支出

Policyholder dividend expense 保户储金及投资款

Deposits from policyholders

保户储金及投资款净增加额

Net increase in deposits from policyholders 保户质押贷款 Policy pledge loans 保险合同准备金

Insurance contract reserves 保险业务收入

Income from insurance business 财务费用

Financial expenses

拆出资金

Loans to banks and other financial institutions 拆入资金

Placements from banks and other financ

财务

The Optimization Method of Financial Statements Based on Accounting Management Theory

Abstract—This paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be replaced by a “segregat

会计报表术语中英文对照

一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩

FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额

Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率

Other income and gain 其他收入及利得

EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润

Operating income（loss） 营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率

EBIT margin EBIT率（营业利润率）

Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用：

一、损益表INCOME STATEMENT

Aggregate income statement 合并损益表

Operating Results 经营业绩

FINANCIAL HIGHLIGHTS 财务摘要

Gross revenues 总收入/毛收入

Net revenues 销售收入/净收入

Sales 销售额

Turnover 营业额

Cost of revenues 销售成本

Gross profit 毛利润

Gross margin 毛利率

Other income and gain 其他收入及利得

EBITDA 息、税、折旧、摊销前利润（EBITDA）

EBITDA margin EBITDA率

EBITA 息、税、摊销前利润

EBIT 息税前利润/营业利润

Operating income（loss）营业利润/（亏损）

Operating profit 营业利润

Operating margin 营业利润率

EBIT margin EBIT率（营业利润率）

Profit before disposal of investments 出售投资前利润

Operating expenses: 营业费用：

Research and development costs （R&

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

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

景观中英文对照表（一）

Landscape Design Development Package Drawing Schedule Sheet No Description Sheet Size

Revision Reference Additional Drawing Deleted Drawing Remarks

Drawing File Name

Internal Drawing Date Internal Revision Date Cover Sheet Materials Schedule General Legend

Standard Symbols & Abbreviations

Landscape Plans (LP-) (Bound Separately) Reference Plan Part 01 Client Project Scale Designed By Drawn By Checked By Approved By Setting-Out Plan

Levels/Drainage/Irrigation Plan Materials Plan Lighting Plan

Landscape Sections

工厂及设备

炼钢炼铁 Iron and Steel Making Iron Works Iron Making Steel Works / Steel Mill Blast Furnace Coking Plant Foundry Tapping Slag Tap Tap hole Ladle Converter Baiting Skip 150 T Electric Arc Furnace (EAF) Oxygen Oil Burner The fifth hole continuous automatic charging Water-cooled Furnace Wall Water-cooled Furnace Cover Eccentric Bottom Tapping Ladle Furnace (LF) Continuous Caster Four-strand bow-type continuous caster for round billets Billets Cutting Vacuum Degassing Molten Steel Vacuum Degassing Argon Blowing And Stirri

一、File〈文件〉

New〈新建〉

Reset〈重置〉

Open〈打开〉

Save〈保存〉

Save As〈保存为〉

Save selected〈保存选择〉

XRef Objects〈外部引用物体〉

XRef Scenes〈外部引用场景〉

Merge〈合并〉

Merge Animation〈合并动画动作〉

Replace〈替换〉

Import〈输入〉

Export〈输出〉

Export Selected〈选择输出〉

Archive〈存档〉

Summary Info〈摘要信息〉

File Properties〈文件属性〉

View Image File〈显示图像文件〉

History〈历史〉

Exit〈退出〉

二、Edit〈菜单〉

Undo or Redo〈取消/重做〉

Hold and fetch〈保留/引用〉

Delete〈删除〉

Clone〈克隆〉

Select All〈全部选择〉

Select None〈空出选择〉

Select Invert〈反向选择〉

Select By〈参考选择〉

Color〈颜色选择〉

Name〈名字选择〉

Rectangular Region〈矩形选择〉

Circular Region〈圆形选择〉

Fabce Region〈连点选择〉

Lasso Region〈套索选择〉

Reg

付款用语

付款方法mode of payment

现金付款payment by cash/cash payment/payment by ready cash 以支票支付payment by cheque 以汇票支付payment by bill 以物品支付payment in kind

付清/支付全部货款payment in full/full payment

支付部分货款/分批付款payment in part/part payment/partial payment 记帐付款/会计帐目内付款payment on account 定期付款payment on term 年分期付款annual payment

月分期付款monthly payment/monthly instalment 延滞付款payment in arrear

预付货/先付payment in advance/prepayment 延付货款deferred payment

立即付款prompt payment/immediate payment 暂付款suspense payment

延期付款delay in