《公开发行股票公司信息披露的内容与格式准则》
《公司法》company law
《股票发行与交易管理暂行条例》与《公开发行股票公司信息披露实施细则》安全付款表safe payments schedule
版权copyrights
半成品成本semi-finished product cost
包装物
保险企业会计accounting of insurance companies
保证金法deposit method
报告成本reporting cost
备查账簿memorandvn
备抵附加账户provision and adjunct accounts
备抵账户provision accounts
比例合并proportionate consolidtion美
比例履行法
比率分析法ration analysis apporach
币值稳定假设constant-dollar assumption
变动成本法variable costing
标准成本standard cost
标准成本法standard costing
标准成本控制制度standard cost control system
表融资off-balance-sheet financing
表外账户off-balance sheet accounts
拨定留存收益appropriated retained earnings
拨入专款restricted appropriation
补充登记法correction by extre recording
不定期清查non-periodic checking method
不合并子公司unconsolidated subsidiaries
不可控成本uncontrollable cost
部分分摊法partial allocation
簿记bookkeeping
材料费用分配material costs allocation
财产清查physical inventory
财产税property tax
财产信托会计fiduciary accounting美
财务报表financial statements
财务报表要素elements of financial statements
财务报告financial report
财务成本与管理成本financial cost and manegement cost
财务费用financing expenses
财务分析financial analysis
财务管理financial managment
财务管理对象objects of financial management
财务管理环节the cycle of financial managemten
财务管理环境financial management environment
财务管理目标financial management objectives
财务管理内容the content of financial management
财务管理原则the principle of financial management
财务管理职能the functions of finaneial management
财务管理组织organization of financial management
财务会计financial accounting
财务会计概念框架financial accounting conceptual framework
财务会计原则finanicial accounting principles
财务活动financial activities
财务计划financial planning
财务监督financial cupervision
财务决策financial decision
财务控制financial control
财务预测financial forecast
财务政策financial policy
财务制度financial regulations
财政补助收入grant from the state
财政负债public finance-liabilities
财政净资产public finance-net assets
财政收入public finance-revemue
财政性存款public finance-cash in bank
财政支出public finance expenditure
财政周转基金public finance-revolving fund
财政周转金收入income from revolving fund
财政周转金支出expenditure on revolvring fund
财政资产public finance-assets
财政总预算会计public finance budgetary accounting
财政总预算会计年终结账public finance budgetary accounting-year-end sosing 财政总预算会计年终清理public finance budgetary accounting-year-end checking 财政总预算会计制度budgetary accounting regulations for public finance
拆借市场lending market
产成品成本finished product cost
产品成本product cost
产品成本计划the plan of product costs
产品成本技术经济分析
产品成本项目cost items of product
产品寿命周期成本product life cycle cost
长期负债long-term liability of long-term debt
长期借款long-term loans
长期投资long-term investments
长期应付款long-term payables
偿债基金sinking fund
厂内结算价格internal settlement prices
厂内经济核算制internal business accounting system
车间成本workshop cost
车间经费【旧】
成本cost
成本报表cost statement
成本报告costing report
成本差异cost variance
成本调整cost adjustment
成本法cost method
成本费用界限
成本分类cost classifiction
成本分类账cost ledger
成本分配ocst allocation
成本分析cost analysis
成本管理cost management
成本归集cost accumulation
成本核算costing
成本核算成本costing account
成本核算程序cost accounting qrocedures
成本核算原则principle of costing
成本回收法cost recovery method
成本会计cost accounting
成本计划cost plan
成本计划管理体系planned management system of cost 成本计划完成情况分析
成本计算单位costing unit
成本计算对象costing objective
成本计算方法costing method
成本计算分步法
成本计算分类法group costing method
成本计算分批法job costing method
成本计算简单法simple costing method
成本计算品种法category costing method
成本计算期cost period
成本计算账户costing accounts
成本记录cost entry, cost recorder cost agenda
成本结构cost structure
成本开支范围allowable cost
成本考核cost assess
成本考核指标cost examming target
成本控制cost control
成本控制标准standard of cost control
成本控制程序procedure of cost control
成本控制方法cost control method
成本流程cost flow
成本曲线cost curve
成本转账cost transfer
承兑市场acceptance market
承租人会计accounting for leases-leasee
持仓盈亏opsition gain and loss
持续经营going concern
持有产损益holding gains losses
出租人会计accounting for leases-lessor
创立合并consolidation
从属账户Secodary accounts
存货inventory
存货销售的影响effects of inventory errors
存货转让价格inventory transfer price
存置成本holding cost or carrying cost
待处理固定资产损失
待处理流动资产损失
待核销基建支出[旧]
待摊费用
单式记账法single-entry bookkeeping
单式记账凭证singlle accunt title voucher
单位成本与总成本unit cost and total cost
单行合并one-line consolidation美
单一汇率法singal method
当代理论contemporary theory
当期经营观点current operating concept of income
等级产品成本计算graded product costing
低值易耗品
递延法deffered method
递延资产deferred asset
店头市场over-the -counter-market
调整分录adjusting journal entry
调整后的净现值adjusted net present value
调整账户adjustment accounts
订本式账簿bound book
订量单位：units of measurement
定额成本norm cost
定额成本控制制度norm cost control system
定额管理management norm
定期盘存制periodic inventory system
定期清查Periodic ckecking method
动力费用分配power expenses allocation
冻结资金保值maintaining the value of blocked funds
冻结资金转移repatriating blocked funds
独资企业sole proprietorship
短期借款short-term loans
短期投资temporary investment
对比分析法comparative analysis approach
对附属单位补助grant to the auxiliary organization
对境外实体的净投资net investment in foreign entities
对内报表internal statements
对外报表external statements
对外经济合作企业会计accounting of foreign economic cooperation enter prises 对应账户corresponding accounts
对账checking
多栏式日记账核算形式bookkeeping procedure using columnar journal
多种汇率法multiply exchange rate
二级市场security secondary market
反馈价值feedback value
房地产real estate
房地产成本cost of real setate
房地产开发成本
房地产开发企业会计accounting of real estate enterprises
房地产收入real estate revenue
非货币性项目nonmonetary items
废品损失spoliage and defective work losses
废弃和生置法retirement and replacement method
费用expense
费用的确认recognition of expense
分部报告segmental reporting
分次清算installment liquidation
分类账簿ledger
分期收款销货installment sales
分散核算
分支机构branch
分支机构会计accounting for branch
浮动汇率floating rate
辅助生产成本分配auxiliary production cost allocation
付款凭证payment voucher
负权人偿金dividend
负商誉negative goodwill
负债liability
附加账户adjunct accounts
附属单位缴款payment from the auxiliary organization
附属公司associated company
复合分录compound entry
复式记账法Double entry bookkeeping
复式记账凭证mvltiple account titles voucher
复杂权益法complex equity method
副产品成本计算by-product costing
改组reorganization
改组计划reorganization plan美
高等学校财务制度financial regulations for colleges and universities
高等学校负债colleges and universities liabilities
高等学校会计colleges and universities accounting
高等学校会计报表分析colleges and universities analysis of accounting statements 高等学校会计制度accounting regulations for institutions of higher learning
高等学校结余colleges and universities surplus
高等学校净资产colleges and universities net assets
高等学校收入colleges and universities revenues
高等学校预算管理方式budget management method of colleges and universities 高等学校支出colleges and universities expenditures
高等学校资产colleges and universities assets
高新技术企业会计accounting of high technology enterprises
个别报表individual statements
个人财务报表personal financial state-ments美
个人所得税personal income tax
耕地占用税
工厂成本factory cost
工程施工成本
工程物资
工业会计accounting of industrial enterprises
工资费用分配salary costs allocation
工作底稿working paper
公共会计public accounting
公认会计原则generally accepted accounting principle,GAAP
公司company
公司间的长期资产业务intercompany transactions in long-term assets 公司内部贷款intercompany loans
公司债券bonds payable
公司债券偿还redemption of bonds
公司债券发行corporate bond floatation
公司债券发行价格corporate bond issuing price
公司债券利率interest rate on debenture
公司债券利息摊销
公益金
公允价值fair value
功能性货币functional currency美
共同费用分配home office-branch expense allocation
购货折扣purchases discounts
购买法purchase methed
购买力损益purchasing power gains or loosses
股本capital stock
股份两合公司limited pactnership
股份有限公司company limited by shares
股份制企业会计accounting of stock companies
股利dividend
股利转移dividend kemittances
股票指数期货stock index futrues
固定汇率fixed rate
固定资产fixed assets
固定资产更换与改良improvements and replacements of fixed assets 固定资产扩建additions of fixed assets
固定资产投资方向调节税
固定资产修理repairs and maintenance of fixed assets
固定资产折旧depreciation of fixed assets
固定资产重估价revaluations of fixed assets
关税tariff
管理费用
管理工具论manegement tool perspective
管理会计management accounting
管理活动论management activities perspective
国际存货管理international inventory management
国际投资决策会计foreign project appraisal
国际投资决策会计foreign project appraisal
国家决算final accounts of state revenue and expenditure
国家预算state budget
国有独资公司
过账posting
航空运输成本
合并报表consolidated fiancial statements
合并财务状况变动表consolidated statement of changes in financial poition合并财务状况变动表consolidated statement of changes in financial poition
合并费用expenses related to combinations
合并会计报表consolidated financial statements
合并价差cost-book value differentials
合并每股收益consolidated EPS
合并前股利preacquisition dividends
合并前利润preacquisition income
合并损益表consolidated income statement
合并现金流量表consolidated statement of cash flow
合并主体的所得税会计accounting for income taxes of consolidated entities美
合并资产负债表consolidated balance sheet
合伙企业partnership enterprise
合伙清算partnership liquidation
合伙权益的转让assignment of partnership interest美
横向合并horizontal integration
横向销售crosswise sale
红利法bonus procedure
红字更正法correction by using red ink
宏观会计macro-accounting
宏观经济成本macro economic cost
后进先出法last-in,first-out,LIFO
划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditiure
划线更正法correction by drawing a straight ling
坏账bad debts
换算风险管理managing translation exposure
换算损益translation gains or losses
黄金市场gold market
汇兑损益exchange gains or losses
汇率exchange rate
汇总报表combination statements
汇总记账凭证核算形式bookkeeping procedure using summary ovchers
汇总原始凭证cumulative source document
汇总原始凭证cumulative source document
会计accounting
会计报表accounting statements
会计本质nature of accounting
会计等式accounting equation
会计对象accounting object
会计分录accounting entry
会计分期accounting periods
会计管理体制system of accounting admin tstration 会计核算financial accounting
会计核算形式bookkeeping procedures
会计环境accounting environment
会计机构accounting department
会计计量accounting measurement
会计记录accounting records
会计假设accounting assumption
会计监督accounting supervision
会计决策accounting decision making
会计科目account title
会计科目表chart of accounts
会计控制accounting control
会计理论accounting theory
会计理论结构theoretical structure of accounting
会计利润accounting income
会计目标accounting objective
会计凭证accounting documents
会计确认accounting recognition
会计人员accounting personnels
会计任务targets of accounting activities
会计信息accounting information
会计学accounting
会计学科体系accounting science system
会计循环accounting cycle
会计研究accounting research
会计要素accounting elements
会计预测accounting for ecasting
会计账簿Book of accounts
会计职能functions of accounting
会计职业道德accounting professional ethics
会计主体accounting entity
会计准则accounting standards
混合合并conglomeration
活页式账簿loose-leaf book
或有负债contingent liability
货币非货币法monetary/no monetary
货币计量monetary measurement
货币市场money market
货币项monetary items
货币资金
基本生产【旧】
基本业务利润
基金论the fund theory
基金预算结余surplus of fund budget
基金预算收入fund budget revenue
基金预算支出fund budget expenditure
及时性原则timeliness
集合分配账户clearing accounts
集中核算
计划成本planned cost
计划成本核算
计价对比账户matching accounts
计量属性measurement attributes
记账本位币recording currency
记账本位币recording currency
记账方法bookkeeping methods
记账规则recording rules
记账汇率recording rate
记账凭证voucher
记账凭证核算形式Bookkeeping proced ureusing vouchers
记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 加速折旧法accelerated depreciation methods
价格差异price variance
间接标价法indirect quotation
间接控股indirect holding
简单分录simple entry
简单权益法simple equity method
建设单位会计accounting of construction units
交互分配法reciprocal allocation approach美
交通运输企业会计accounting of communication and transportation enterprises
交易风险管理managing transaction exposure
结算账户settlement accounts
结账closing account
结账分录closing entry
借贷记账法debit-credit bookkeeping
金融工具financial instruments
金融期货交易financial futures transaction
金融企业会计accounting of finacial institutions
金融市场financial market
谨慎性原则prudence
经济风险管理managing economic exposure
经济利润economic income
经营收入operating revenue
经营支出orerating expense
经营租赁operating lease
精算报告actuaries’report
净利润net income
局部清查partial ckeck
举债经营融资租赁leveraged lease
举债经营收购Leveraged buyouts,简称LBC美
决策成本cost of decision making
卡片式账簿card book
科学事业单位财务制度financial regulations for scientific research institutes
科学事业单位成本费用管理scientific research institutes-cost maragement
科学事业单位会计sicentific research institute accounting
科学事业单位会计报表分析scientific research institutes-analysis of accounting statements
科学事业单位会计制度accointing regulations for scientific research instifutes 科学事业单位结余scientific research institutes’surplus
科学事业单位收入scientific research institutes’revenues
科学事业单位预算scientific research institutes’budgeting
科学事业单位支出scientific research institutes’expenditures
科学事业单位资产scientific research instifutes’assets
可比产品成本分析general product cost analysis
可比性原则comparability
可避免成本与不可避免成本avoidable cost and unavoidable cost
可变现净值net realizable
可变现净值法net realizable value
可递延成本与不可递延成本deferrable cost and undeferrable cost
可控成本controllable cost
可转换债券convertible bonds
可转让定期存单市场negotiable CDmarket
客观性原则objectivity
控股合并acquisition of majority interest
控投公司holding company
库藏股法treasury stock approach美
跨国经营企业业绩评价multinational performance evaluation
跨国运转资本会计multinational working capital management
跨国资本成本的计算the cost of capital for foreign lnuertments
跨期摊提费用分配inter-period expenses allocation
跨期摊提账户inter-period allocation accounts
劳务因素service factor
累计凭证multiple-record document
理论成本与应用成本theory cost and practice cost
历史成本与未来成本historical cost and future cost
历史成本原则pringciple of historical cost
利率期货交易interest rate futrues transaction
利润中心
利润总额
利息资本化capitalization of interests
利益分配profit distribution
联产品成本计算joint products costing
联合会计报表combined financial state-ments
联合账簿compound book
两笔交易观two-transaction opinion
零售价格法retail method
流动非流动性法current/noncurrent method
流动负债current liabilities
流动资产current assets
流动资金
流转会计accoung for circulatin tax
旅游、饮食服务企业会计accounting of tourinsm and service
买入汇率buying rate
卖出汇率selling rate
民航运输企业会计accounting of civil aviation transportation enterprises 名义货币保全maintaining capital in units of money
名义货币单位units of nominal currency
明细分类账簿subsidiary ledger
明细分类账户subsidiary account
母公司parent company
母公司持股比例变动change in ownership percentage held by parent
目标成本target cost
内部成本报表internal cost statement
内部往来transactions between home office and branches
内河运输成本
纳税影响法tax effect method
年度报告annual report
农业会计accounting of agzicultural enterprises
农业生产成本agriculture production cost
盘存法inventory method
盘存账存inventory accounts
配比原则matching
平仓盈亏offset gain and loss
平均成本与个别成本avorage cost and individual cost
平行登记parallel recording
破产清算bankrupcy liquidation
破产受托人清算组会计trustee accounting
期货合约futrues contract
期货交易futures transaction
期货交易市场market of futures transaction
期货市场future market
期间,费用
期间费用
期末存货的未实现损益unrealized profit in ending inventory
期内所得税分摊intraperiod tax allocation美
期权options
期权市场option market
其他货币资金
其他收入miscellaneous gains
其他业务利润
其他应收款other receivables
企业财务business finance
企业管理费【旧】
企业合并business combination
企业合并会计accounting for business combination
企业会计business accounting
企业集团business qroup
企业论the enterprise theory
企业整体价值the value of an enterprise as a whole
企业组织形式forms of enterprise organization
汽车运输成本
趋势分析法trend analysis approach
全部产品成本分析
全部成本absorption cost
全部履行法
全面成本控制total cost control
全面分摊法comprehensive allocation
全面清查complete check
权益法equity method
权益结合法pooling of interest method
权益理论equity theory
权责发生制原则accrual basis
燃料费用分配fuel expenses allocation
认股权stock rights
日记总账combinod journal and ledger
日记总账核算形式bookkeeping procedure using summarized journal 融资租赁financing lease
三式记账法triple-entry bookkeeping
商标权trademarks and tradenames
商品采购成本merchandise procurement cost
商品寄销consignment
商品流通企业会计accounting of commercial enterprises
商品期货交易futrues for commodity
商品销售成本cost of merchandise sold
商誉goodwill
商誉法goodwill procedure
上级补助收入grant from the higher authority
上缴上级支出payment to the higher authority
上市公告书listed company statment
少数股东权益minority stockholder’s interest
少数股东损益minority interest income
社会成本society cost
升水premium
生产成本production cost
生产成本汇总程序accumulation process of procluction cost
生产法production method
生产费用要素elements of production expenses
生产能力保全maintaining capital in terms of productive capacity
生产损失核算production loss accounting
剩余权益论the residual equity theory
施工企业会计accounting of construction enterprises
时间性差异timing difference
时态法temporal method
实地盘存制periodic inventory system
实际成本与估计成本actual cost and estimated cost
实收资本paid-in capital
实体理论entity theory
实体论the entity theory
实现原则realization principle
实账户real accounts
实质量于形式substance over form
事业,收入
事业单位财务清算liquidation of non-profit organization
事业单位对外投资outside investments for non-profit organizations
事业单位负债liabilities for non-profit organizations
事业单位固定基金fixed funds non-profit organizations
事业单位固定资产fixed assets for non-profit organizations
事业单位会计accounting for non-profit organizations
事业单位会计准则accounting standards for non-profit rganizations
事业单位基金general funds non-profit organizations
事业单位结余surplus of non-profit gorganizaiton
事业单位借入款项loans non-profit organization
事业单位净资产net assets for non-profit organizations
事业单位流动资产current assets for non-profit organizations
事业单位收入revenue for non-profit organization
事业单位应缴款项agent funds and tax paybale non-profit organization
事业单位预算管理方式budget management methods for non-profit organyzation’s 事业单位支出expenditure of non-profit organization
事业单位专用基金special funds non-profit organizations
事业单位资产assets for non-profit organiz-ations
试算表trial balance
试算平衡trial balancing
收付记账法receipts-payment bookkeeping
收款法collection method
收款凭证receipt voucher
收入的确认recognition of revenue
收入中心
收益债券income bonds
收益总括观点all-inclusive concept of income
受托人trustee美
售后回租sale-leaseback
数量差异quantity variance
税务会计tax accounting
损益表法
损益表账户income statement accounts
所得税income tax
所得税的跨期分摊interqeriod tax allocation
所得税会计income tax accounting
所有者权益owners equity
所有者权益owners equity
特定变动specific change
特定履行法
特定物价指数specific price index
特许权使用管理费fees and royalties
提前与延期支付Leads and Lags
贴水discount
贴现市场dixcount market
铁路运输成本
铁路运输企业会计accounting of rail way transportation enterprises 停工损失loss on work stoppage
通用报表all-purpose financial statements
通用记账凭证general purpose voucher
通用日记账核算形式bookkeeping procedure using general journal 投机spculation
投资收益investment income
投资中心
土地使用权
推定赎回constructive retirement
推定赎回损益constructive gains and losses on bonds
退休基金资产pension plan assets美
退休金pension plan
退休金成本净额net periodic pension cost美
退休金给付义务pension benefit obligations美
退休金会计accounting for pension plan美
外币foreign currency
外币承诺foreign currency commitment
外币持有风险foreingn currency holding risk
外币兑换风险foreign currency exchange risk
外币分账法original-currency method
外币负债风险foreign crurency liability risk
外币会计报表foreign currency statements
外币会计报表折算translation of foreign currency statements
外币套期保值hedge
外币统账法recording-currency method
外币投资风险foreign curency investment risk
外币业务foreign currency transaction
外币折算风险foreign curency translation risk
外币资产风险foreign currency assets risk
外汇foreign exchange
外汇期货交易foreign exchange frtrues transaction
外汇市场foreign exchange market
外来原始凭证source document from outside
外商投资企业会计accounting of enterprises with foreign investment 完全合并full consolidation
完全应计法full accrual method
微观会计micro-accounting
未分配利润
无偿债能力insolvency
无担保债券debenture bonds
无限责任公司company of unlimited liability
无形资产intangible assets
物价变动price changes
物价变动会计accounting for price changes
物价指数price index
物价总指数general price index
吸收合并merger
下推会计push-down accounting美
先调整后折算法remeasurement-translation method
先进先出去first-in,first-out缩写FIFO
先折算后调整法translation-remeasurement method
闲置成本idle cost
现代管理会计modern management accounting
现代管理会计专门方法special methods of modern management accounting 现金cash
现金分配计划cash distribution plan
现金日记账cash journal
现金折扣cash discount
现行成本/稳值货币会计current cost/general purchasing power accountin 现行成本crurent cost
现行成本会计current cost accounting
相对账户调节reconciliation of home office and branch accounts
相关成本与非相关成本relevant cost and irrelevant cost
相关性原则relevance
相互持股mutual holdings
向上销售upstream sale
向下销售downstream sale
消费税consumer tax
销货退回与折让sales returns and allowances
销售成本cost of goods sold
销售代理处sales agency
销售法sale method
销售费用selling expenses
销售式融资租赁sales-type financing lease
新合伙人入伙admission of a new parther
信息系统论information system perspective
行政单位拨入经费appropriated funds of governmental units
行政单位财务规则financial rules of governmental units
行政单位负债liabilities of governmental units
行政单位固定基金fixed funds of governmental units
行政单位会计accounting of governmental units
行政单位会计报表分析analysis of accounting
行政单位会计制度accounting regulations of governmental units
行政单位结余surplus of governmental units
行政单位经费支出fund expenditures of governmental units
行政单位净资产net assets of governmental units
行政单位年终清理和结转yearend checking and closing of governmental units
行政单位收入revenues of governbmental units
行政单位预算管理办法budget management method of governmental units
行政单位暂存款deposite payable of governmental units
行政单位暂付款prepayments of governmental units
行政单位支出expenditures of governmental units
行政单位资产assets of governmental units
修正性惯例principlle of exceptions
虚账户nominal accounts
序时账簿book of chronological entry
沿海运输成本
衍生金融工具derivative financial instru-ments
业主权论the proprietorship theory
一般购买力保全maintaining capital in units of general purchasing power
一般购买力单位units of general purchasing power
一般物价水准会计general price level accounting
一般预算收入general budget revenue
一般预算支出general budget expenditure
一笔交易观one-transaction opinion
一次凭证single-record document
一次总付清算lump-sum qartnership liquidation
一级市场security primary market
一致性原则consistency
医院财务制度financial regulations for hospitals
医院负债liabilities of hospitals
医院会计hospital accounting
医院会计报表accounting statements of hospitals
医院会计报表分析analysis of accounting statements of hospitals
医院会计科目chart of accounts for hospitals
医院会计制度accounting regulations ror hospitals
医院基金funds of hospitals
医院结余surplus of hospitals
医院收入revenues of hospitals
医院预算管理办法hbdget management nethod of hospital
医院支出expenditures of hospitals
医院资产saaets of hospitals
已耗成本与未耗成本expired cost and unex-pired cost
以外币表示的应收款项或应付款项receivables ofr payables denominated in foreign currency
艺术论art perspective
因素分析法factor analysis approach
银行存款cash in bank
银行存款日记账deposit journal
印花税stamp tax
应付福利费
应付工资wages payable
应付股利dividends payable
应付利润profit payable
应付票据notes payable
应付票据贴现discount on notes payable
应付税款法taxes payable method
应计费用accrued expense
应交税金taxes payable
应交折基金【旧】
应收票据notes receivable
应收账款accounts receivable
应收账款出借assignment of accounts receivable
应收账款出售sale or factoring of accounts receivable
盈余公积surplus reserves
营业亏损抵免operating loss carrybacks and carryforwards
营业利润operating income
营业税husiness tax
营业外收支净额
永久性差异permanent difference
永续盘存制perpetual inventory system
邮电通信企业会计accounting of post and telecommonication enterprises 有担保债券mortgage bonds
有限责任公司company of limited liability
预拨款项appropriation in advance
预测价值forecast value
预付账款advance to supplier
预计成本predicted cost
预收账款
预算成本budgeted costs
预算结余budget surplus
预算举借债务public finance-debts
预算外资金
预算周转金public finance-budgetary revolving fund
预提费用
原合伙人退伙retirement of initial partner
原始成本historical cost
原始成本和重置成本original cost and replacement cost
原始记录original record
原始凭证source document
远期汇率forward rate
远洋运输成本
约当产量比例法equivalent units method
再开票中心reinvoicing center
再生产成本cost of reproduction
在产品成本work-in-process cost
在产品计价work-in-process costing
在发建工程constructions in process
暂记账户suspense accounts
暂时性差异temporary difference
责任成本responsibility cost
责任成本层次levels of responsibility cost
增减记账法increase-decrease bookkeeping
增量成本incremantal cost
增值表value added statement
债权结算账户accounts for settlement of claim
债权人会议committee representation
债权债务结算账户accounts for settlement of claim and debt
债券赎回
债务结算账户accounts for settlement of debt
债务重整debt restructurings
账户account
账户编号Account number
账户对应关系debit-credit relationship
账面成本cost of book value
账面汇率recorded rate
账项调整adjustment of account
招股说明书prospectus
折旧[旧]
折旧方法depreciation method
折旧率depreciation rate
真实与公允true and fair view
证券交易所stock exchange
证券市场securities market
政府及非营利组织会计governmentai and non-profit organizationaccounting 政治风险political risk
支出payment
直接标价法direct quotation
直接材料成本差异direct material variance
直接成本与间接成本direct cost and indirect cost
直接控股direct holdings
直接人工成本差异direct labor variance
直接人工成本差异direct labor variance
直接融资租赁direct financing lease
直线法straight-line
职工福利基金【旧】
制造费用manufactruing expenses
制造费用差异manufacturing expenses variance
制造费用分配manufacturing expenses allocation
中国预算会计governmental and non-profit oragnization accounting in China 中华人民共和国预算法the budget law of the people’s Republic of China
中间汇率middle rate
中期报告interim reporting
重要性原则materiality
重置成本replacement cost
重置成本法replacement costing
主要产品单位成本分析
主要成本与加工成本prime costs and processing costs
住房基金housing fund
专利权patents
专项拨款【旧】
专项物资[旧]
专项资产【旧】
专营权franchises
专用报表special purpose financial statements
专用基金结余surplus of special purpose funds
专用基金收入proceeds from special purpose fund
专用基金支出expenditure on special purpose fund
专用记账凭证special-purpose voucher
专有技术know-how
转回分录reversing entry
转账凭证transfer voucher
转租赁subleases
准改组quasi-reorbganization美
酌量性费用中心
资本保全capital maintenance
资本公积capital reserves
资本化价值capitalized value
资本市场capital market
资本因素capital factor
资产assets
资产负债表法
资产负债法asset/libility method
资产负债账户balance sheet accounts
资金funds
资金调拨收入proceods from allocated and transferred fund 资金调拨支出expenditure on allocated and transeferred fund 资金来源账户accounts of sources of funds
资金运动funds morement
资金运用账户accounts of applications of funds
资金占用和资金来源[旧]
资源税resources tax
子公司subsidiary company
子公司权益变动change in ownership of a subsidiary
自然资源natural resources
自制原始凭证internal source document
综合变动general change
综合费用分配composite expenses allocation
总分类账簿general ledger
总分类账户general account
纵向合并Vertical integration
租金rents
租赁leases
最低退休金负债minimum liability美