【财务知识】财经词典
汉英对照
【财务知识】财经词典
汉英对照
高盛财经词典—汉英对照
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glish EnglishDefinitions
AnSECrulethatmodifiedatwo-yearholdingperiodrequirementonprivatelyplacedsecuritiesbypermittingQualifiedInstitu
（QIBs)totradethesepositionsamongthemselves.
ArulewherebythesumoftheinflationrateandtheP/EratiooftheDowJonesIndustrialAverageisanindicatorofthedirectiono
Ifthetotalisabove18,stocksaresupposedtodecrease.Ifthetotalisunder18，thenthestockma
mpanyActof1940 Createdin1940throughanactofCongress，
thispieceoflegislationclearlydefinestheresponsibilitiesandlimitationsplaceduponfundcompaniesthatofferinvestmentp
Arulestatingthatinordertofindthenumberofyearsrequiredtodoubleyourmoneyatagiveninterestrate,youdividethecom
Theresultistheapproximatenumberofyearsthatitwilltakeforyourinvestmenttodouble。
A—Z
EnglishDefinitions
dex Anationalmanufacturingindexthatsurveysseveralmanufacturingfirmsonamonthlybasis.Iftheindexisabove50itsignalsexpansion,ifitd
Aninternationalbank—ratingsystemwithwhichbanksupervisoryauthoritiesrateinstitutionsaccordingtosixfactors。Thesixareasexaminedarerepresentedbytheacronym”CAMELS."
OneoftwoprincipalclearinghousesforEuromarketsecurities. Noticethattheformulamayalsobewrittenas:accountspayable/（costofsales/numberofdays）。Noticethattheformulamayalsobewrittenas:accountsreceivable/（creditsales/numberofdays)。
NetOperatingIncome
￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣
TotalDebtService
NetIncome
￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣
Shareholder'sEquity TheROEisusefulincomparingtheprofitabilityofacompanytootherfirmsinthesameindustry. Calculatedastotaltaxpaiddividedbytaxableincome。
2。Inthecaseoffixedincome，abondwitharatingofBBBorhigher。
Operatingcashflowiscalculatedthroughaseriesofadjustmentstonetincome。Itcanbefoundonthestatementofcashflows。?
2.Thedifferencebetweentheswaprateandthelendingrateofferedthroughotherinvestmentvehicleswithcomparablecharacteristics.
Aneconomicmetricusedtoaccountforinflationbyconvertingoutputmeasuredatcurrentpricesintoconstant—dollarGDP。
TheGDPdeflatorshowshowmuchachan geinthebaseyear’sGDPreliesuponchangesinthepricelevel。
Thesacrificedoutputwithinacountry'seconomyduetothefailuretocreatesufficientjobsforallthosewillingtowork。
AshareofaChinesecompanylistedontheHongKongStockExchange.
一划
EnglishDefinitions oranentireloanamountthatispaidatmaturity.
tfortheentireamountdue，ratherthanbreakingpaymentsintosmallerinstallments.Somelump—sumdistributionsreceivespecialtaxtreatm ribethecapitaladequacyofabank。TierIcapitaliscorecapital,thisincludesequitycapitalanddisclosedreserves. ackedbythecreditand”taxingpower"oftheissuingjurisdiction,r atherthantherevenuefromagivenproject. lyusedsystemforcalculatingdepreciation.Personalpropertyisdepreciatedusingthedeclining-balancemethod,whichinvolvesapplyingthe
二划
EnglishDefinitions
rld'sleadingcountriesthatmeetperiodicallytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues. rld'sleadingcountriesthatmeetperiodicallytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues。chaninvestorpurchasesanassetfromanotherinvestor,ratherthananissuingcorporation。
esinwhichoneormoremajorstockholdersinacompanysellalloralargeportionoftheirholdings.Theunderwritingproceedsarepaidtothestoc
ainstthelostincomethatwouldresultiftheinsuredweretopassaway。eficiaryreceivestheproceedsandistherebysafeguardedfromfinancialimpactsofthedeathoftheinsured。
escribethecapitaladequacyofabank.TierIIcapitalissecondarybankcapitalthatincludesitemssuchasundisclosedreserves,generallossreserv
三划
EnglishDefinitions
Anindividual’stotalearningscomingfromwages,businessenterprises,andvariousinvestments.
SimilartoCPI,PCEisareport(actuallyapartofthepersonalincomereport）putoutbytheBureauofEconomicAnalysisoftheDepartmentof
PCEisameasureofpricechangesinconsumergoodsandservices。Itconsistsoftheactualandimputedexpendituresofhouseholds,andin non-durables，andservices。
Financialplanningforindividuals。Generally,itinvolvesanalyzingtheircurrentfinancialposition,predictingshort—termandlong-termn andrecommendingafinancialstrategy。Thismayinvolveadviceonpensions,schoolfees，mortgages,lifeinsurance，andinvestments. Acompanyownedbyanothercompanythatcontrolsmorethan50％ofitsvotingstock。
Acompanythathasissuedsecuritiesthroughanofferingwhicharenowtradedontheopenmarket. Securitiesthathavebeenacceptedfortradingpurposesbyarecognizedandregulatedexchange。Astockthathasreachedapricethataccuratelyreflectsthestrengthofthecompany.
Aratiothatindicatestheefficiencyandprofitabilityofacompany'scapitalinvestments。
Calculatedas：
Earningsbeforeinterestandtax(EBIT)
￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣
(Capitalemployed+Shorttermborrowings—Intangibleassets)
Aratiothatindicatestheefficiencyandprofitabilityofacompany’scapitalinvestments.
Calculatedas:
Earningsbeforeinterestandtax(EBIT)
￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣
(Capitalemployed+Shorttermborrowings-Intangibleassets) Thenumberofsharesthatarecurrentlyownedbyinvestors.Thisincludesrestrictedshares(sharesownedbythecompany'sofficersandinsi andsharesheldbythepublic.Sharesthatthecompanyhasrepurchasedarenotconsideredoutstandingstock.
Thesaleorpurchaseofalargequantityofsecurities。
age Ananti-dilutionprovisionusedforthebenefitofexistingpreferredshareholderswhenadditionalofferingsaremadebythecorporation。
Thebroad-basedweightedaverageaccountsforallequitypreviouslyissuedandcurrentlyundergoingissue.
Anindexdesignedtoreflectthemovementoftheentiremarket.
Anegativechangeintheratingofasecurity。
Theactofpurchasingan”inthemoney”putoptionsothatthebuyercancapitalizeonabearmarketbyeffectivelyshortingastockwithoutw
Anexpensethatreflectsthecostoftheproductorgoodthatgeneratesrevenueforacompany。Sometimesreferredtoas"CostofSales。”
Anexpensethatreflectsthecostoftheproductorgoodthatgeneratesrevenueforacompany.Sometimesreferredtoas"CostofSales."
Referstooilandgasoperationsaftertheproductionphaseandthroughtothepointofsale. Whenabankruptpersonorcompanyislegallyfreeandclearofanyobligationtorepaycertaindebts。
Thestateofasettlementwhenallpaymentobligationsforasecurityhasbeencompleted。
1.Aslangwordforaventurecapitalistwhodeprivesaninventorofcontrolovertheirowninnovationsandmostofthemoneytheyshou
2.Aventurecapitalistwhoinvestsinflounderingfirmsinthehopesthattheywillturnaround. Afundthatbuyssecuritiesindistressedinvestments,suchashigh-yieldbondsin（ornear）defaultorequitiesthatarein（ornear)bankrup
四划
EnglishDefinitions ytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues.
allytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues。
-heldtonewinvestorsforthefirsttime。
alfund.Itincludesthingslikemanagementandadvisoryfees,travelcosts，and12b—1fees。Theexpenseratiodoesnotincludebrokeragecos eFederalReserveSystem.
eFederalReserveSystem.
nunderwriter
orporation。Theprospectusisgenerallycreatedforaproposedoffering（usuallyanIPO）,buttheycanstillbeobtainedfromexistingbusiness besthefund'sobjectives，history，managerbackground，andfinancialstatements.
ty，thedeliverydate,andotherfactsthatareimportantforinvestors.
tockmarket.
especiallyT—bills）areconsideredtoberisk—https://www.doczj.com/doc/9a8990159.html,ernment。
ortrading。Thefloatiscalculatedbysubtractingrestrictedsharesfromoutstandingshares.
erations.
eandreduceyourtaxableincome。
alfundcompanytosomeotherform,suchasalimitedliabilityorcorporation。otalworthoftheorganizationisdividedintosharesofstock，eachrepresentingaunitofownership。Acorporationisongoingandtheownersfa rity。
tlyofeachotherandhavenorelationshiptoeachother.
anacquiredcompanyusedtoconsolidatethefinancialstatementsofbothcompanies。
mpriceforafuturescontract.Thisisequaltothespotpriceaftertakingintoaccountcompoundedinterest（anddividendslostbecausetheinves eandsaleoftwooptionsofthesametype,havingthesamestrikeprice,butdifferentexpirationdates。
SindexistheAMEX’sindexmeasuringgoldcompaniesthatdonothedgetheirgoldproductionbeyondayearandahalf. hangeswithmarketconditions（shortterminterestrates).
dedincontractstoremoveliabilityforunforeseeneventsrestrictingparticipantsfromfulfillingobligations. hemarketforagiventypeofproductorservice.
oftheborrower。Thereisnocollateral，andtheagreementisdocumentedbyanindenture.
ndmajorcommercialbanks。
fordifferentlevelsofprofits. ththepurposeofprovidingkeydetailsandfactualprooftothedecisionmakersofamergeroracquisition。
risingorareexpectedtorise.
eforedeductions。
goodssold(alsocalledgrossmargin）.
derlyingperceptionofthevalue。
eunderlyingstock'spriceandthestrikeprice.Forputoptions,itisthedifferencebetweenthestrikepriceandtheunderlyingstock’sprice.Inthec
rcompany。
company.
smanagementinordertopreventordeterunwantedtakeovers.
fromattemptinghostiletakeovers.Theseregulationsvaryacrossstatelinesandtypicallyaffectonlythecompaniesincorporatedwithinthestat
eNatureandCausesoftheWealthofNations。Inhisbookhestates:
irowngood(andbecomewealthier),andbydoingso，throughtradeandentrepreneurship，societyasawholewillbebetteroff。Furthermore，ciencyanddecreasewastebyproducinggoodsonlyastheyareorderedorneeded.
process,design，ornewinvention。
backtonegativeafteraquarterortwoofbriefpositivegrowth。Inotherwords,arecessionfollowedbyashort-livedrecovery,followedbyanothe ssofcommonshares,usuallycalled”ClassA"and"ClassB。”
thecreditor.
a landinteresttothecompany’slossesduetonaturaldisasters.
utoccurswhenaparentcompanysellsaminority（usually20％orless）stakeinasubsidiaryforanIPOorrightsoffering。anyhooksupwithventureinvestorsandanewmanagementteamtolaunchanInternetspinoff. sthanthenumberofsharesissued。Thisissometimesreferredtoasanunderbooking.
pin-off。”
hasesecurities(usuallyequity)fromtheissuerataspecificpricewithinacertaintimeframe. wherebythecompanyissueswarrantsequaltosomepercentageofthedollaramountoftheshareholder'sinvestment. .
fbusinessandretainingthecorebusinesswhilesellingoffthesubsidiariestohelpfundthetakeover。
vestments。Theyaretypicallyemployedbybrokeragefirms，investmentadvisors，recommendationsonsecurities.Analystsusuallyspecializeinspecificindustriesorsectorstoallowforcomprehensiveresearch。allstartupsorentrepreneurs。
acertainlimit。
werscreditworthiness，ratherthanbysomesortofcollateral.
ndividualwithoutholdingcollateralonthepropertyforsecurity.Thisputsthecreditorinahigherrisksituation
andwillbuybackshareswheninvestorswishtosell
。
erylevelofbusiness,includingmanufacturing,transportation，
cticesthatrestraintrade.Examplesofillegalpracticesareprice—fixingconspiracies,corporatemergerslikelytoreducethecompetitivevigoro romeveryoneregardlessofhowmuch(orlittle）anindividualearns。
bilityandprosperityofthepetroleummarket.OPECmembershipisopentoanycountrythatisasubstantialexporterofoilandsharestheidealsof
acompany.
distributingnewsharesforanexistingpartofanothercompany.
res。Ina2-for-1split,eachstockholderwouldreceiveanadditionalshareforeachshareformerlyheld。neachfunctionofanorganizationareestablishedandrelationshipsaredefinedbetweenactivities.Thisinformationisthenusedtodecidehowm
财会常见名词英汉对照表 （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
财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets
会计报表术语中英文对照 一、损益表INCOME STA TEMENT 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&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
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&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
A: A share Ａ股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率；分摊率 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 acceptable rate 适当利率；适当汇率 acceptance agreement 承兑协议 acceptance for honour 参加承兑 acceptor 承兑人；接受人；受票人 acceptor for honour 参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融；贷款 accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 帐户余额；帐户结余 account book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目 account payable 应付帐款 account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单；帐单；会计财务报表
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 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 会计酬劳率 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 行政治理费 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
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment
会计科目中英文对照表 二、负债类Liability 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T ax 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T ax deduction '21710105 销项税额Substituted money on VAT '21710106 出口退税T ax 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
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
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 banks0 g 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 uncollec- tible 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 uncollec- tible 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 uncollec- tible 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？
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 0 g 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 uncollec- tible 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 uncollec- tible 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 uncollec- tible 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
?会计报表中英文对照
Accounting
1.Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates,directly or indirectly,to the information provided by a business enterprise’s accounting system----that is,information about an enterprise’s resources,obligations, earnings,etc. 2.Objectives of financial reporting:财务报告的目标 Financial reporting should: (1)Provide information that helps in making investment and credit decisions. (2)Provide information that enables assessing future cash flows. (3)Provide information that enables users to learn about economic resources, claims against those resources,and changes in them. 3.Basic accounting assumptions基本会计假设 (1)Economic entity assumption会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities.Each entity should account and report its own financial activities. (2)Going concern assumption持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3)Time period assumption会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment=Calendar Year Next most typical time segment=Fiscal Year (4)Monetary unit assumption货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records,and the unit of measure remains relatively constant over time in terms of purchasing power. In essence,this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the"Historical Cost"principle. 4.Accrual-basis accounting权责发生制会计 5.Qualitative characteristics会计信息质量特征 (1)Reliability可靠性 For accounting information to be reliable,it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable:means that information has been objectively determined,arrived at, or created.More than one person could consider the facts of a situation and reach a similar conclusion.
成本会计 直接人工成本差异（direct labor variance） 直接材料成本差异（direct material variance） 在产品计价（work-in-process costing） 联产品成本计算（joint products costing） 生产成本汇总程序（accumulation process of procluction cost） 制造费用差异（manufacturing expenses variance） 实际成本与估计成本（actual cost and estimated cost） 工资费用分配（salary costs allocation） 成本曲线（cost curve） 农业生产成本（agriculture production cost） 原始成本和重置成本（original cost and replacement cost） 工程施工成本 直接成本与间接成本（direct cost and indirect cost） 可控成本（controllable cost） 制造费用分配（manufacturing expenses allocation） 理论成本与应用成本（theory cost and practice cost） 辅助生产成本分配（auxiliary production cost allocation） 期间,费用 成本控制程序（procedure of cost control） 成本记录（cost entry, cost recorder cost agenda） 成本计算分批法（job costing method） 成本计算分步法 直接人工成本差异（direct labor variance） 成本控制方法（cost control method） 内河运输成本 生产费用要素（elements of production expenses） 历史成本与未来成本（historical cost and future cost） 可避免成本与不可避免成本（avoidable cost and unavoidable cost） 成本计算期（cost period） 平均成本与个别成本（avorage cost and individual cost） 跨期摊提费用分配（inter-period expenses allocation） 计划成本（planned cost） 数量差异（quantity variance） 燃料费用分配（fuel expenses allocation） 定额成本控制制度（norm cost control system） 定额管理（management norm） 可递延成本与不可递延成本（deferrable cost and undeferrable cost） 成本控制标准（standard of cost control） 副产品成本计算（by-product costing） 责任成本（responsibility cost） 生产损失核算（production loss accounting）