国际企业-会计术语-中英文对照

本钱会计直接人工本钱差异( direct labor variance )直接材料本钱差异( direct material variance )在产品计价(work-in-process costing )联产品本钱计算(joint products costing )生产本钱汇总程序( accumulation process of production cost )制造费用差异( manufacturing expenses variance )实际本钱与估计本钱( actual cost and estimated cost)工资费用分配(salary costs allocation)本钱曲线(cost curve )农业生产本钱( agriculture production cost)原始本钱和重置本钱 ( original cost and replacement cost)工程施工本钱直接本钱与间接本钱(direct cost and indirect cost)可控本钱(controllable cost)制造费用分配 ( manufacturing expenses allocation )理论本钱与应用本钱t theory cost and practice cost )辅助生产本钱分配 ( auxiliary production cost allocation )期间,费用本钱限制程序( procedure of cost control)本钱记录(cost entry, cost recorder cost agenda)本钱计算分批法(job costing method )本钱计算分步法直接人工本钱差异( direct labor variance )本钱限制方法(cost control method )内河运输本钱生产费用要素( elements of production expenses )历史本钱与未来本钱(historical cost and future cost )可预防本钱与不可预防本钱(avoidable cost and unavoidable cost)本钱计算期(cost period)平均本钱与个另1J本钱( avorage cost and individual cost)跨期摊提费用分配 (inter-period expenses allocation)计戈U本钱(planned cost)数量差异(quantity variance )燃料费用分配(fuel expenses allocation)定额本钱限制制度( norm cost control system )定额治理(management norm )可递延本钱与不可递延本钱(deferrable cost and undeferrable cost)本钱限制标准( standard of cost control)副产品本钱计算(by-product costing )责任本钱(responsibility cost)生产损失核算( production loss accounting )生产本钱(production cost)预计本钱(predicted cost)本钱结构(cost structure)房地产开发本钱主要本钱与力□工本钱(prime costs and processing costs) 决策本钱(cost of decision making )本钱计算品种法 ( category costing method)在产品本钱( work-in-process cost)工厂本钱(factory cost)本钱考核(cost assess )制造费用(manufactruing expenses )动力费用分配 ( power expenses allocation)趋势分析法t trend analysis approach)本钱计算简单法( simple costing method )责任本钱层次(levels of responsibility cost )比照分析法 (comparative analysis approach)约当产量比例法(equivalent units method )原始记录 (original record )可比产品本钱分析 (general product cost analysis )本钱计算方法(costing method)本钱计算对象 ( costing objective )本钱计算单位(costing unit)本钱方案完成情况分析本钱计戈U治理体系( planned management system of cost ) 本钱方案(cost plan)本钱会计(cost accounting)本钱核算原贝U ( principle of costing )本钱核算程序( cost accounting qrocedures)本钱核算本钱(costing account )本钱核算(costing)本钱归集(cost accumulation)本钱治理(cost management)本钱分析(cost analysis)本钱分配(ocst allocation )本钱分类账(cost ledger)本钱分类(cost classifiction )本钱费用界限本钱调整(cost adjustment )本钱差异(cost variance )本钱报告(costing report)本钱(cost)车间本钱(workshop cost)厂内经济核算制(internal business accounting system)厂内结算价格(internal settlement prices)产品寿命周期本钱(product life cycle cost )产品本钱工程( cost items of product)产品本钱技术经济分析产品本钱计戈U ( the plan of product costs)产品本钱(product cost)初级会计汇总原始凭证 (cumulative source document)7匚总W己账凭证核算形式( bookkeeping procedure using summary ovchers)工作底稿(working paper)复式记账凭证( mvltiple account titles voucher )复式记账法(Double entry bookkeeping )复合分录(compound entry)戈U线更正法(correction by drawing a straight ling )汇总原始凭证 ( cumulative source document)会计凭证(accounting documents )会计科目表(chart of accounts)会计科目(account title)红字更正法(correction by using red ink )会计核算形式(bookkeeping procedures )过账(posting)会计分录(accounting entry)会计循环(accounting cycle )会计账簿(Book of accounts)活页式账簿(loose-leaf book)集合分配账户(clearing accounts)计价比照账户(matching accounts)记账方法(bookkeeping methods)t己账规贝U ( recording rules)记账凭证(voucher)记账凭证核算形式( Bookkeeping proced ureusing vouchers )t己账凭证?匚总、表核算形式( bookkeeping procedure using categorized account summary ) 简单分录(simple entry)结算账户(settlement accounts)结账(closing account)结账分录(closing entry )借贷t己账法(debit-credit bookkeeping )通用日记账核算形式( bookkeeping procedure using general journal )夕卜来原始凭证 ( source document from outside )现金日记账(cash journal )虚账户(nominal accounts)序时账簿(book of chronological entry )一次凭证(single-record document)银行存款日记账(deposit journal)永续盘存制(perpetual inventory system )原始凭证(source document)暂记账户(suspense accounts增减记账法(increase-decrease bookkeeping)债权结算账户 ( accounts for settlement of claim )债权债务结算账户 ( accounts for settlement of claim and debt ) 债务结算账户 ( accounts for settlement of debt)账户(account)账户编号(Account number)账户对应关系(debit-credit relationship )账项调整(adjustment of account)专用记账凭证(special-purpose voucher)转回分录(reversing entry)资金来源账户( accounts of sources of funds)资产负债账户( balance sheet accounts转账凭证t transfer voucher )资金运用账户( accounts of applications of funds )自制原始凭证 (internal source document)总分类账簿(general ledger)总分类账户(general account)附力口账户(adjunct accounts )付款凭证(payment voucher)分类账簿(ledger)中级会计fixed assets利润总额利益分配(profit distribution )应计费用(accrued expense)商标权t trademarks and tradenames)全部履行法净禾i］润(net income)应付利润(profit payable )未分配利润收益债券(income bonds )货币资金禾U息资本化 (capitalization of interests )公益金工程物资预付账款(advance to supplier)其他应收款(other receivables)现金(cash)预收账款公司债券发行( corporate bond floatation )应付工资(wages payable)实收资本(paid-in capital )盈余公积(surplus reserves)治理费用土地使用权股禾(dividend )应交税金(taxes payable)流动资金负商誉(negative goodwill )费用确实认 (recognition of expense)短期投资(temporary investment)专项资产【旧】专有技术(know-how )专营权(franchises)资本公积(capital reserves)资产负债表法资金占用和资金来源［旧］自然资源(natural resources)存货(inventory )车间经费【旧】偿债基金(sinking fund )长期应付款(long-term payables)长期投资(long-term investments )长期借款(long-term loans )长期负债(long-term liability of long-term debt ) 财务费用(financing expenses ) 拨定留存收益( appropriated retained earnings )标准本钱法(standard costing )变动本钱法(variable costing )比例履行法包装物版权(copyrights)高级会计期货交易市场( market of futures transaction )期货交易(futures transaction)举债经营融资租赁(leveraged lease)金融工具(financial instruments )企业集团(business qroup)年度报告(annual report)内音B往来(transactions between home office and branches)合伙企业(partnership enterprise)合并资产负债表(consolidated balance sheet)合并主体的所彳#税会计 (accounting for income taxes of consolidated entities )(美)合并现金流量表( consolidated statement of cash flow )合并价差 (cost-book value differentials )合并会计报表 ( consolidated financial statements)购置法(purchase methed)企业整体价值(the value of an enterprise as a whole )权益结合法(pooling of interest method )期内所得税分摊(intraperiod tax allocation )(美)期末存货的未实现损益 (unrealized profit in ending inventory )公司间的长期资产业务(intercompany transactions in long-term assets)名义货币保全 ( maintaining capital in units of money )基金论t the fund theory)功能性货币(functional currency )(美)汇兑损益(exchange gains or losses)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 )换算损益t translation gains or losses )举债经营收购(Leveraged buyouts,简称LBC )(美)母公司持股比例变动 (change in ownership percentage held by parent)交互分配法 (reciprocal allocation approach )(美)货币项(monetary items)合伙清算(partnership liquidation全面分摊法(comprehensive allocation )固定资产投资方向调节税合并费用(expenses related to combinations )间接标价法(indirect quotation )买入汇率(buying rate)期货合约(futrues contract)混合合并(conglomeration )控投公司(holding company )股票指数期货(stock index futrues )横向销售(crosswise sale)固定汇率(fixed rate)纳税影响法(tax effect method )t己账?匚率(recording rate)横向合并(horizontal integration )合并前股禾 1 ( preacquisition dividends )可变现净值(net realizable )企业合并会计( accounting for business combination )平仓盈亏(offset gain and loss )卖出汇率(selling rate)金融期货交易 (financial futures transaction )会计禾U润(accounting income)合并损益表(consolidated income statement)公允价值(fair value )期权(options)间接控股(indirect holding )两笔交易观t two-transaction opinion )破产清算(bankrupcy liquidation )企业合并(business combination)企业论(the enterprise theory)商品寄销(consignment )个人所得税(personal income tax)个人财务报表 ( personal financial state-ments)(美)改组计戈U ( reorganization plan)(美)改组(reorganization)复杂权益法(complex equity method )附属公司(associated company)负权人偿金(dividend )浮动汇率(floating rate )分支机构会计 ( accounting for branch )推定赎回损益( constructive gains and losses on bonds)推定赎回(constructive retirement)投机(spculation)贝占水(discount )特定物价指数 ( specific price index )分支机构(branch )分期收款销货(installment sales)分次清算(installment liquidation )分部报告(segmental reporting )房地产收入(real estate revenue房地产本钱(cost of real setate)房地产(real estate)多种汇率法(multiply exchange rate )对境夕卜实体白净投资(net investment in foreign entities ) 订量单位：(units of measurement)递延法(deffered method)当代理论(contemporary theory )单一汇率法(singal method)退休金(pension plan)退休金会计(accounting for pension plan )(美)退休金给付义务( pension benefit obligations )(美)夕卜币 (foreign currency )夕卜币业务(foreign currency transaction )吸收合并(merger)物价变动会计( accounting for price changes)无偿债水平(insokency)完全合并(full consolidation )物价指数(price index)物价变动(price changes)完全应计法(full accrual method )物价总指数(general price index)夕卜汇期货交易 (foreign exchange frtrues transaction )下推会计(push-down accounting )(美)先折算后调整法(translation-remeasurement method)现行本钱 /稳值货币会计 ( current cost/general purchasing power accountin ) 现行本钱(crurent cost)现行本钱会计( current cost accounting )先调整后折算法(remeasurement-translation method)销售代理处(sales agency)相互持股( mutual holdings )相对账户调节 (reconciliation of home office and branch accounts )新合伙人入伙( admission of a new parther )向上销售(upstream sale)彳行生金融工具(derivative financial instru-ments )销售式融资租赁(sales-type financing lease )向下销售(downstream sale)消费税(consumer tax )一笔交易观(one-transaction opinion )业主权论t the proprietorship theory )一般物价水准会计( general price level accounting )——般购置力单位 ( units of general purchasing power)招股说明书(prospectus)中间汇率(middle rate)中期报告(interim reporting )重置本钱(replacement cost)转租赁(sublease^准改组(quasi-reorbganization)(美)资本保全(capital maintenance)资本化价值(capitalized value)资本因素(capital factor)资产负债法(asset/libility method )存货转让价格(inventory transfer price )创立合并(consolidation )出租人会计(accounting for leases-lessor)持有(产)损益( holding gains losses )持仓盈亏(opsition gain and loss)承租人会计(accounting for leases-leasee)本钱回收法(cost recovery method )纵向合并(Vertical integration )综合变动(general change)子公司权益变动( change in ownership of a subsidiary ) 子公司(subsidiary company )资源税(resources tax)本钱法(cost method)财产信托会计f fiduciary accounting )(美)财产税(property tax)局局部摊法(partial allocation )不合并子公司(unconsolidated subsidiaries)最低退休金负债(minimum liability )(美)租赁(leases租金(rents)企业会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )政府会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )事业单位会计( accounting for non-profit organizations )事业单位固定资产 ( fixed assets for non-profit organizations )事业单位固定基金 ( fixed funds non-profit organizations )事业单位负债(liabilities for non-profit organizations )事业单位对夕卜投资 ( outside investments for non-profit organizations )事业单位财务清算(liquidation of non-profit organization )上缴上级支出( payment to the higher authority )上级补助收入 ( grant from the higher authority )其他收入(miscellaneous gains )科学事业单位资产(scientific research instifutes )' assets科学事业单位支出 ( scientific research institutes") expenditures科学事业单位预算( scientific research institutes) ' budgeting科学事业单位收入(scientific research institutes) ' revenues科学事业单位结余(scientific research institutes )' surplus科学事业单位会计制度( accointing regulations for scientific research instifutes )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( sicentific research institute accounting )科学事业单位本钱费用治理( scientific research institutes-cost maragement)科学事业单位财务制度( financial regulations for scientific research institutes )经营支出(orerating expense )经营收入(operating revenue)基金预算支出(fund budget expenditure )基金预算收入(fund budget revenue )基金预算结余(surplus of fund budget)国家预算(state budget)国家决算(final accounts of state revenue and expenditure)高等学校资产( colleges and universities assets)高等学校支出 ( colleges and universities expenditures)高等学校预算治理方式( budget management method of colleges and universities)高等学校收入( colleges and universities revenues)专用基金支出( expenditure on special purpose fund )专用基金收入( proceeds from special purpose fund)专用基金结余( surplus of special purpose funds)中华人民共和国预算法(the budget law of the people' s Republic of China资金调拨支出( expenditure on allocated and transeferred fund )财政收入(public finance-revemue )财政净资产(public finance-net assets )财政负债(public finance-liabilities )财政补助收入(grant from the state)拨入专款(restricted appropriation )dsa治理会计政治风险(political risk )再开票中央(reinvoicing center)现代治理会计专方法( special methods of modern management accounting) 现代治理会计( modern management accounting)提前与延期支付(Leads and Lags)特许权使用治理费(fees and royalties )跨国资本本钱的计算 ( the cost of capital for foreign lnuertments )跨国运转资本会计( multinational working capital management ) 跨国经营企业业绩评价( multinational performance evaluation ) 经济风险治理(managing economic exposure )交易风险治理( managing transaction exposure) 换算风险治理( managing translation exposure) 国际投资决策会计( foreign project appraisal )国际治理会计(international management)国际存货治理(international inventory management )股利转移 (dividend Remittances )公司内部贷款(intercompany loans)冻结资金转移(repatriating blocked funds )冻结资金保值( maintaining the value of blocked funds ) 调整后的净现值(adjusted net present value)。

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）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）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）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）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）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）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）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research institutes’budgeting）科学事业单位收入（scientific research institutes’revenues）科学事业单位结余（scientific research institutes’surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）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（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people’s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。

a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的)附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law(美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的)机身airports 机场airworthiness directives (飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT （Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix (契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm’s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset—based lessor 立足于资产的出租人asset—oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title）所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium—term financing 固定利率中期融资可得到的程度available—for—sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金(各期应付的租金）beneficiaries受益人big—ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书(美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option）廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build—to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务)business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by（e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer—added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular（mobile）移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code(德国）民法典civil law country(欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税）填补（福利开支)client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility(信息传递中的)可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的)合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务(飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的)险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor（经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion(衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage）指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt—equity treatment债务－权益处理debtor债务人debt-to—equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double—dip tax leases(租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end—of—term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国)环境责任法EPS（earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA( Employee Retirement Income and Security Act)（美国)雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate(房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO（early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利,例如购买任择权时的）价格exhaustion损耗Exhibit(契约性文件的）附件EXIM bank（美国)进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA（Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13(美国）财务会计标准委员会第13号说明：租赁FASIT （financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court(德国)联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee—based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的）财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV（fair market rental value）公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押(抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的)四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front—end payment前端支付FSL（full-service lease）全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non—full—payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle）公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的)代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD（gross profit tax deferral）毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的）协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use(设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC（initial direct costs）初始直接费用identification确认idle capacity闲置的能力IFC（International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率(指跟着某个基准利率走的利率) index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin—aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的)国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO（International Organization of Securities Commissions)证券委员会国际组织IRC(Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS（Internal Revenue Service）（美国）国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment(为）提前结束(租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease—out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems(手工的或电脑的)租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor’s internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy(来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile—type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证）merges合并merit review process事实真相检查程序middle—market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror—in/mirror—out principle(飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money—over—money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month—to—month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging）核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL(The National Conference of Commissioners on Uniform State Laws)(美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁(指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non—appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non—delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non—recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁（指附条件销售，其中承租人被视为税收所有权人,可对租赁资产计提折旧）normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的)通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC（original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on—condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的)统一销售计划one—stop shopping一站式采购one—way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的)外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment （the equipment）不动产、厂场或其它设备（设备) players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement(对）特定对象（直接）销售private—label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。

名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。

Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。

Account（账户）：用来记录财务报表项目增减变化的会计表格。

Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。

Account payable（应付账款）：一项因赊购而产生的负债。

Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。

Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。

Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。

Accounting equation（会计恒等式）：资产＝负债＋所有者权益。

Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。

Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。

Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。

Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。

Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。

这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。

会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。

一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor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 PartnershipAssumption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三、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)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 andallowance坏帐费用 Bad debt expense 备抵法 Allowance method备抵坏帐 Bad debt allowance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 com四、存货存货 Inventory定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance anddiscounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification下限 Lower limit毛利法 Gross margin method零售价格法 Retail method 成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks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固定资产 Plant assets or Fixed assets 原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value 折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation costbalance 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)开办费 Organization cost租赁权 Leasehold摊销 Amortization 八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable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Estimatedliabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项 Contingency九、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 stockparticipating 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股票股利 Stock dividend拨款 appropriation十一、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基础（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动Normal operating activities财务活动 Financing activities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速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表Consolidated financialstatements吸收合并 Merger创立合并 Consolidation控股公司 Parent company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 costGNP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Unrealizedholding gains or losses。

本钱会计直接人工本钱差异〔direct labor variance〕直接材料本钱差异〔direct material variance〕在产品计价〔work-in-process costing〕联产品本钱计算〔joint products costing〕生产本钱汇总程序〔accumulation process of procluction cost〕制造费用差异〔manufacturing expenses variance〕实际本钱与估计本钱〔actual cost and estimated cost〕工资费用分配〔salary costs allocation〕本钱曲线〔cost curve〕农业生产本钱〔agriculture production cost〕原始本钱和重置本钱〔original cost and replacement cost〕工程施工本钱直接本钱与间接本钱〔direct cost and indirect cost〕可控本钱〔controllable cost〕制造费用分配〔manufacturing expenses allocation〕理论本钱与应用本钱〔theory cost and practice cost〕辅助生产本钱分配〔auxiliary production cost allocation〕期间,费用本钱控制程序〔procedure of cost control〕本钱记录〔cost entry, cost recorder cost agenda〕本钱计算分批法〔job costing method〕本钱计算分步法直接人工本钱差异〔direct labor variance〕本钱控制方法〔cost control method〕内河运输本钱生产费用要素〔elements of production expenses〕历史本钱与未来本钱〔historical cost and future cost〕可防止本钱与不可防止本钱〔avoidable cost and unavoidable cost〕本钱计算期〔cost period〕平均本钱与个别本钱〔avorage cost and individual cost〕跨期摊提费用分配〔inter-period expenses allocation〕方案本钱〔planned cost〕数量差异〔quantity variance〕燃料费用分配〔fuel expenses allocation〕定额本钱控制制度〔norm cost control system〕定额管理〔management norm〕可递延本钱与不可递延本钱〔deferrable cost and undeferrable cost〕本钱控制标准〔standard of cost control〕副产品本钱计算〔by-product costing〕责任本钱〔responsibility cost〕生产损失核算〔production loss accounting〕生产本钱〔production cost〕预计本钱〔predicted cost〕本钱结构〔cost structure〕房地产开发本钱主要本钱与加工本钱〔prime costs and processing costs〕决策本钱〔cost of decision making〕本钱计算品种法〔category costing method〕在产品本钱〔work-in-process cost〕工厂本钱〔factory cost〕本钱考核〔cost assess 〕制造费用〔manufactruing expenses〕动力费用分配〔power expenses allocation〕趋势分析法〔trend analysis approach〕本钱计算简单法〔simple costing method〕责任本钱层次〔levels of responsibility cost〕比照分析法〔comparative analysis approach〕约当产量比例法〔equivalent units method〕原始记录〔original record〕可比产品本钱分析〔general product cost analysis〕本钱计算方法〔costing method〕本钱计算对象〔costing objective〕本钱计算单位〔costing unit〕本钱方案完成情况分析本钱方案管理体系〔planned management system of cost〕本钱方案〔cost plan〕本钱会计〔cost accounting〕本钱核算原那么〔principle of costing〕本钱核算程序〔cost accounting qrocedures〕本钱核算本钱〔costing account〕本钱核算〔costing〕本钱归集〔cost accumulation〕本钱管理〔cost management〕本钱分析〔cost analysis〕本钱分配〔ocst allocation〕本钱分类账〔cost ledger〕本钱分类〔cost classifiction〕本钱费用界限本钱调整〔cost adjustment〕本钱差异〔cost variance〕本钱报告〔costing report〕本钱〔cost〕车间本钱〔workshop cost〕厂内经济核算制〔internal business accounting system〕厂内结算价格〔internal settlement prices〕产品寿命周期本钱〔product life cycle cost〕产品本钱工程〔cost items of product〕产品本钱技术经济分析产品本钱方案〔the plan of product costs〕产品本钱〔product cost〕初级会计汇总原始凭证〔cumulative source document〕汇总记账凭证核算形式〔bookkeeping procedure using summary ovchers〕工作底稿〔working paper〕复式记账凭证〔mvltiple account titles voucher〕复式记账法〔Double entry bookkeeping〕复合分录〔compound entry〕划线更正法〔correction by drawing a straight ling〕汇总原始凭证〔cumulative source document〕会计凭证〔accounting documents〕会计科目表〔chart of accounts〕会计科目〔account title〕红字更正法〔correction by using red ink〕会计核算形式〔bookkeeping procedures〕过账〔posting〕会计分录〔accounting entry〕会计循环〔accounting cycle〕会计账簿〔Book of accounts〕活页式账簿〔loose-leaf book〕集合分配账户〔clearing accounts〕计价比照账户〔matching accounts〕记账方法〔bookkeeping methods〕记账规那么〔recording rules〕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〕简单分录〔simple entry〕结算账户〔settlement accounts〕结账〔closing account〕结账分录〔closing entry〕借贷记账法〔debit-credit bookkeeping〕通用日记账核算形式〔bookkeeping procedure using general journal〕外来原始凭证〔source document from outside〕现金日记账〔cash journal〕虚账户〔nominal accounts〕序时账簿〔book of chronological entry〕一次凭证〔single-record document〕银行存款日记账〔deposit journal〕永续盘存制〔perpetual inventory system〕原始凭证〔source document〕暂记账户〔suspense accounts〕增减记账法〔increase-decrease bookkeeping〕债权结算账户〔accounts for settlement of claim〕债权债务结算账户〔accounts for settlement of claim and debt〕债务结算账户〔accounts for settlement of debt〕账户〔account〕账户编号〔Account number〕账户对应关系〔debit-credit relationship〕账项调整〔adjustment of account〕专用记账凭证〔special-purpose voucher〕转回分录〔reversing entry〕资金来源账户〔accounts of sources of funds〕资产负债账户〔balance sheet accounts〕转账凭证〔transfer voucher〕资金运用账户〔accounts of applications of funds〕自制原始凭证〔internal source document〕总分类账簿〔general ledger〕总分类账户〔general account〕附加账户〔adjunct accounts〕付款凭证〔payment voucher〕分类账簿〔ledger〕中级会计固定资产〔fixed assets〕利润总额利益分配〔profit distribution〕应计费用〔accrued expense〕商标权〔trademarks and tradenames〕全部履行法净利润〔net income〕应付利润〔profit payable〕未分配利润收益债券〔income bonds〕货币资金利息资本化〔capitalization of interests〕公益金工程物资预付账款〔advance to supplier〕其他应收款〔other receivables〕现金〔cash〕预收账款公司债券发行〔corporate bond floatation〕应付工资〔wages payable〕实收资本〔paid-in capital〕盈余公积〔surplus reserves〕管理费用土地使用权股利〔dividend〕应交税金〔taxes payable〕流动资金负商誉〔negative goodwill〕费用确实认〔recognition of expense〕短期投资〔temporary investment〕专项资产【旧】专有技术〔know-how〕专营权〔franchises〕资本公积〔capital reserves〕资产负债表法资金占用和资金来源[旧]自然资源〔natural resources〕存货〔inventory〕车间经费【旧】偿债基金〔sinking fund〕长期应付款〔long-term payables〕长期投资〔long-term investments〕长期借款〔long-term loans〕长期负债〔long-term liability of long-term debt〕财务费用〔financing expenses〕拨定留存收益〔appropriated retained earnings〕标准本钱法〔standard costing〕变动本钱法〔variable costing〕比例履行法包装物版权〔copyrights〕高级会计期货交易市场〔market of futures transaction〕期货交易〔futures transaction〕举债经营融资租赁〔leveraged lease〕金融工具〔financial instruments〕企业集团〔business qroup〕年度报告〔annual report〕内部往来〔transactions between home office and branches〕合伙企业〔partnership enterprise〕合并资产负债表〔consolidated balance sheet〕合并主体的所得税会计〔accounting for income taxes of consolidated entities〕〔美〕合并现金流量表〔consolidated statement of cash flow〕合并价差〔cost-book value differentials〕合并会计报表〔consolidated financial statements〕购置法〔purchase methed〕企业整体价值〔the value of an enterprise as a whole〕权益结合法〔pooling of interest method〕期内所得税分摊〔intraperiod tax allocation〕〔美〕期末存货的未实现损益〔unrealized profit in ending inventory〕公司间的长期资产业务〔intercompany transactions in long-term assets〕名义货币保全〔maintaining capital in units of money〕基金论〔the fund theory〕功能性货币〔functional currency〕〔美〕汇兑损益〔exchange gains or losses〕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〕换算损益〔translation gains or losses〕举债经营收购〔Leveraged buyouts,简称LBC〕〔美〕母公司持股比例变动〔change in ownership percentage held by parent〕交互分配法〔reciprocal allocation approach〕〔美〕货币项〔monetary items〕合伙清算〔partnership liquidation全面分摊法〔comprehensive allocation〕固定资产投资方向调节税合并费用〔expenses related to combinations〕间接标价法〔indirect quotation〕买入汇率〔buying rate〕期货合约〔futrues contract〕混合合并〔conglomeration〕控投公司〔holding company〕股票指数期货〔stock index futrues〕横向销售〔crosswise sale〕固定汇率〔fixed rate〕纳税影响法〔tax effect method〕记账汇率〔recording rate〕横向合并〔horizontal integration〕合并前股利〔preacquisition dividends〕可变现净值〔net realizable〕企业合并会计〔accounting for business combination〕平仓盈亏〔offset gain and loss〕卖出汇率〔selling rate〕金融期货交易〔financial futures transaction〕会计利润〔accounting income〕合并损益表〔consolidated income statement〕公允价值〔fair value〕期权〔options〕间接控股〔indirect holding〕两笔交易观〔two-transaction opinion〕破产清算〔bankrupcy liquidation〕企业合并〔business combination〕企业论〔the enterprise theory〕商品寄销〔consignment〕个人所得税〔personal income tax〕个人财务报表〔personal financial state-ments〕〔美〕改组方案〔reorganization plan〕〔美〕改组〔reorganization〕复杂权益法〔complex equity method〕附属公司〔associated company〕负权人偿金〔dividend〕浮动汇率〔floating rate〕分支机构会计〔accounting for branch〕推定赎回损益〔constructive gains and losses on bonds〕推定赎回〔constructive retirement〕投机〔spculation〕贴水〔discount〕特定物价指数〔specific price index〕分支机构〔branch〕分期收款销货〔installment sales〕分次清算〔installment liquidation〕分部报告〔segmental reporting〕房地产收入〔real estate revenue〕房地产本钱〔cost of real setate〕房地产〔real estate〕多种汇率法〔multiply exchange rate〕对境外实体的净投资〔net investment in foreign entities〕订量单位：〔units of measurement〕递延法〔deffered method〕当代理论〔contemporary theory〕单一汇率法〔singal method〕退休金〔pension plan〕退休金会计〔accounting for pension plan〕〔美〕退休金给付义务〔pension benefit obligations〕〔美〕外币〔foreign currency〕外币业务〔foreign currency transaction〕吸收合并〔merger〕物价变动会计〔accounting for price changes〕无偿债能力〔insolvency〕完全合并〔full consolidation〕物价指数〔price index〕物价变动〔price changes〕完全应计法〔full accrual method〕物价总指数〔general price index〕外汇期货交易〔foreign exchange frtrues transaction〕下推会计〔push-down accounting〕〔美〕先折算后调整法〔translation-remeasurement method〕现行本钱/稳值货币会计〔current cost/general purchasing power accountin〕现行本钱〔crurent cost〕现行本钱会计〔current cost accounting〕先调整后折算法〔remeasurement-translation method〕销售代理处〔sales agency〕相互持股〔mutual holdings〕相对账户调节〔reconciliation of home office and branch accounts〕新合伙人入伙〔admission of a new parther〕向上销售〔upstream sale〕衍生金融工具〔derivative financial instru-ments〕销售式融资租赁〔sales-type financing lease〕向下销售〔downstream sale〕消费税〔consumer tax〕一笔交易观〔one-transaction opinion〕业主权论〔the proprietorship theory〕一般物价水准会计〔general price level accounting〕一般购置力单位〔units of general purchasing power〕招股说明书〔prospectus〕中间汇率〔middle rate〕中期报告〔interim reporting〕重置本钱〔replacement cost〕转租赁〔subleases〕准改组〔quasi-reorbganization〕〔美〕资本保全〔capital maintenance〕资本化价值〔capitalized value〕资本因素〔capital factor〕资产负债法〔asset/libility method〕存货转让价格〔inventory transfer price〕创立合并〔consolidation〕出租人会计〔accounting for leases-lessor〕持有〔产〕损益〔holding gains losses〕持仓盈亏〔opsition gain and loss〕承租人会计〔accounting for leases-leasee〕本钱回收法〔cost recovery method〕纵向合并〔Vertical integration〕综合变动〔general change〕子公司权益变动〔change in ownership of a subsidiary〕子公司〔subsidiary company〕资源税〔resources tax〕本钱法〔cost method〕财产信托会计〔fiduciary accounting〕〔美〕财产税〔property tax〕局部分摊法〔partial allocation〕不合并子公司〔unconsolidated subsidiaries〕最低退休金负债〔minimum liability〕〔美〕租赁〔leases〕租金〔rents〕企业会计企业财务〔business finance〕期权市场〔option market〕期货市场〔future market〕可转让定期存单市场〔negotiable CDmarket〕货币市场〔money market〕黄金市场〔gold market〕国有独资公司股份〔company limited by shares〕股份两合公司〔limited pactnership〕公司〔company〕二级市场〔security secondary market〕独资企业〔sole proprietorship〕店头市场〔over-the -counter-market〕承兑市场〔acceptance market〕拆借市场〔lending market〕财务制度〔financial regulations〕财务政策〔financial policy〕财务预测〔financial forecast〕财务控制〔financial control〕金融市场〔financial market〕财务决策〔financial decision〕财务监督〔financial cupervision〕财务方案〔financial planning〕财务活动〔financial activities〕财务管理组织〔organization of financial management〕一级市场〔security primary market〕无限责任公司〔company of unlimited liability〕外汇市场〔foreign exchange market〕贴现市场〔dixcount market〕企业组织形式〔forms of enterprise organization〕政府会计企业财务〔business finance〕期权市场〔option market〕期货市场〔future market〕可转让定期存单市场〔negotiable CDmarket〕货币市场〔money market〕黄金市场〔gold market〕国有独资公司股份〔company limited by shares〕股份两合公司〔limited pactnership〕公司〔company〕二级市场〔security secondary market〕独资企业〔sole proprietorship〕店头市场〔over-the -counter-market〕承兑市场〔acceptance market〕拆借市场〔lending market〕财务制度〔financial regulations〕财务政策〔financial policy〕财务预测〔financial forecast〕财务控制〔financial control〕金融市场〔financial market〕财务决策〔financial decision〕财务监督〔financial cupervision〕财务方案〔financial planning〕财务活动〔financial activities〕财务管理组织〔organization of financial management〕一级市场〔security primary market〕无限责任公司〔company of unlimited liability〕外汇市场〔foreign exchange market〕贴现市场〔dixcount market〕企业组织形式〔forms of enterprise organization〕事业单位会计〔accounting for non-profit organizations〕事业单位固定资产〔fixed assets for non-profit organizations〕事业单位固定基金〔fixed funds non-profit organizations〕事业单位负债〔liabilities for non-profit organizations〕事业单位对外投资〔outside investments for non-profit organizations〕事业单位财务清算〔liquidation of non-profit organization〕上缴上级支出〔payment to the higher authority〕上级补助收入〔grant from the higher authority〕其他收入〔miscellaneous gains〕科学事业单位资产〔scientific researc h instifutes’assets〕科学事业单位支出〔scientific research institutes’expenditures〕科学事业单位预算〔scientific research institutes’budgeting〕科学事业单位收入〔scientific research institutes’revenues〕科学事业单位结余〔scientific research institutes’surplus〕科学事业单位会计制度〔accointing regulations for scientific research instifutes〕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〔sicentific research institute accounting〕科学事业单位本钱费用管理〔scientific research institutes-cost maragement〕科学事业单位财务制度〔financial regulations for scientific research institutes〕经营支出〔orerating expense 〕经营收入〔operating revenue〕基金预算支出〔fund budget expenditure〕基金预算收入〔fund budget revenue〕基金预算结余〔surplus of fund budget〕国家预算〔state budget〕国家决算〔final accounts of state revenue and expenditure〕高等学校资产〔colleges and universities assets〕高等学校支出〔colleges and universities expenditures〕高等学校预算管理方式〔budget management method of colleges and universities〕高等学校收入〔colleges and universities revenues〕专用基金支出〔expenditure on special purpose fund〕专用基金收入〔proceeds from special purpose fund〕专用基金结余〔surplus of special purpose funds〕中华人民共和国预算法〔the budget law of the people’s Republic of China〕资金调拨支出〔expenditure on allocated and transeferred fund〕财政收入〔public finance-revemue〕财政净资产〔public finance-net assets〕财政负债〔public finance-liabilities〕财政补助收入〔grant from the state〕拨入专款〔restricted appropriation〕dsa管理会计政治风险〔political risk〕再开票中心〔reinvoicing center〕现代管理会计专门方法〔special methods of modern management accounting〕现代管理会计〔modern management accounting〕提前与延期支付〔Leads and Lags〕特许权使用管理费〔fees and royalties〕跨国资本本钱的计算〔the cost of capital for foreign lnuertments〕跨国运转资本会计〔multinational working capital management〕跨国经营企业业绩评价〔multinational performance evaluation〕经济风险管理〔managing economic exposure 〕交易风险管理〔managing transaction exposure〕换算风险管理〔managing translation exposure〕国际投资决策会计〔foreign project appraisal〕国际管理会计〔international management〕国际存货管理〔international inventory management〕股利转移〔dividend kemittances〕公司内部贷款〔intercompany loans〕冻结资金转移〔repatriating blocked funds〕冻结资金保值〔maintaining the value of blocked funds〕调整后的净现值〔adjusted net present value〕。

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）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）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）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）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）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）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）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research institutes’budgeting）科学事业单位收入（scientific research institutes’revenues）科学事业单位结余（scientific research institutes’surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）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（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people’s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。

会计专业专业术语中英文对照一、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 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二、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三、现金与应收账款现金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。

流动资产：CURRENT ASSETS:货币资金Cash结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivable买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw material库存商品Stock goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments on behalf可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产原价Fixed assets original cost减：累计折旧Less:Accumulated depreciation固定资产净值Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value在建工程Construction in progress工程物资Construction supplies固定资产清理Fixed assets pending disposal生产性生物资产Bearer biological assets油气资产Oil and natural gas assets无形资产Intangibel assets开发支出Research and development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including:Accrued payroll应付福利费Welfare benefits payable其中：职工奖励及福利基金Including:Staff and workers' bonus and selfare应交税费Taxes and surcharges payable其中：应交税金Including:Taxes payable应付利息Interests payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款Long-term payables专项应付款Specific payable预计负债Accrued liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本National capital集体资本Collective capital法人资本Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen's capital减：已归还投资Less:Returned investment实收资本（或股本）净额Registered capital--net book value资本公积Capital surplus减：库存股Treasury stock专项储备Special reserve盈余公积Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金Discretionary accumulation储备基金Reserved funds企业发展基金Enterprise expension funds利润归还投资Profits capitalised on retum of investments 一般风险准备Provision for normal risks未分配利润Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total owners' equity belongs to parent company 少数股东权益Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main operations其他业务收入Income from other operations利息收入Interest income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of operations其中：主营业务成本Including:Cost of main operations其他业务成本cost of other operations利息支出Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Sales tax and additions销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出Interest expense利息收入Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益（损失以“-”号填列）Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange ofnon-monetary assets政府补助Government grant income债务重组利得Gains from debt restructuring 减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange ofnon-monetary assets债务重组损失Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT (LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOLIDATED INCOME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:sales income of export products营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。

会计英语中英文对照会计方面专业术语的英文翻译acceptance承兑account账户accountant会计员accounting会计accountingytem会计制度accountpayable应付账款accountreceivable应收账款accumulatedprofit累积利益adjutingentry调整记录adjutment调整adminitratione某pene管理费用advance预付advertiinge某pene广告费agency代理agent代理人agreement契约allotment分配数allowance津贴amalgamation合并amortization摊销amortizedcot应摊成本annuitie年金appliedcot已分配成本appliede某pene已分配费用appliedmanufacturinge某pene己分配制造费用apportionedcharge摊派费用appreciation涨价articleofaociation公司章程aement课税aet资产attorneyfee律师费audit审计auditor审计员average平均数averagecot平均成本baddebt坏账balance余额yybalanceheet资产负债表bankaccount银行账户bankbalance银行结存bankcharge银行手续费bankdepoit银行存款bankdicount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankeracceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequet遗产bill票据billofe某change汇票billoflading提单billdicounted贴现票据billpayable应付票据billreceivable应收票据boardofdirector董事会bond债券bonu红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记branchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productale副产品销售capital股本capitaloutlay资本支出capitaltock股本capitaltockcertificate股票carrieddown移后carriedforward移下页cah现金cahaccount现金账户cahinbank存银行现金cahondelivery交货收款cahonhand库存现金cahpayment现金支付cahpurchae现购cahale现沽cahier出纳员cahiercheck本票certificateofdepoit存款单折certificateofindebtedne借据certifiedcheck保付支票certifiedpublicaccountant会计师charge费用chargeforremittance汇水手续费charter营业执照charteredaccountant会计师chattle动产check支票checkbooktub支票存根cloedaccount己结清账户cloing结算cloingentrie结账纪录cloingtock期末存货cloingthebook结账columnarjournal多栏日记账conignee承销人conignment寄销conignor寄销人conolidatedbalanceheet合并资产负债表conolidatedprofitandloaccount合并损益表conolidation合并contructioncot营建成本contructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司cot成本cotaccounting成本会计cotoflabour劳工成本cotofproduction生产成本cotofmanufacture制造成本cotofale销货成本cotprice成本价格credit贷方creditnote收款通知单creditor债权人croedcheck横线支票currentaccount往来活期账户currentaet流动资产currentliability流动负债currentprofitandlo本期损益debit借方debt债务debtor债务人deed契据deferredaet递延资产deferredliabilitie递延负债delivery交货deliverye某pene送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费depoit存款depoitlip存款单depreciation折旧directcot直接成本directlabour直接人工director董事dicount折扣dicountonpurchae进货折扣dicountonale销货折扣dihonouredcheck退票diolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票document单据doubleentrybookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutieandta某e税捐earning业务收益endorer背书人entertainment交际费enterprie企业equipment设备etate财产etimatedcot估计成本etimate概算e某change兑换e某changelo兑换损失e某penditure经费e某pene费用e某tenion延期facevalue票面价值factor代理商fairvalue公平价值financialtatement财务报表financialyear财政年度finihedgood制成品finihedpart制成零件fi某edaet固定资产fi某edcot固定成本fi某eddepoit定期存款fi某ede某pene固定费用foreman工头franchie专营权freight运费fund资金furnitureandfi某ture家俬及器具gain利益generale某pene总务费用generalledger总分类账good货物goodintranit在运货物goodwill商誉governmentbond政府债券groprofit毛利guarantee保证guarantor保证人importduty进口税indirectcot间接成本indirecte某pene间接费用indirectlabour间接人工indorement背书intallment分期付款inurance保险intangibleaet无形资产interet利息interetrate利率interetreceived利息收入interofficeaccount内部往来intrinicvalue内在价值inventory存货invetment投资invoice发票item项目job工作jobcot工程成本jointventure短期合伙journal日记账labour人工labourcot人工成本land土地leae租约leaehold租约ledger分类账legale某pene律师费letterofcredit信用状liability负债limitedliability有限负债limitedpartnerhip有限合夥liquidation清盘loan借款longtermliability长期负债lo损失loone某change兑换损失machineryequipment机器设备manufacturinge某pene制造费用manufacturingcot制造成本marketprice市价material原村料materialrequiition领料单medicalfee医药费merchandie商品micellaneoue某pene杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产netamount净额netaet资产净额netlo净亏损netprofit纯利netvalue净值note票据notepayable应付票据notereceivable应收票据openingtock期初存货operatinge某pene营业费用order订单organizatione某pene开办费originaldocument原始单据outlay支出output产量overdraft透支openingtock期初存货operatinge某pene营业费用order订单organizatione某pene开办费originaldocument原始单据outlay支出output产量overdraft透支quotation报价rate比率rawmaterial原料rebate回扣receipt收据receivable应收款recoup补偿redemption偿还refund退款remittance汇款rent租金repair修理费reerve准备reidualvalue剩余价值retailer零售商return退货revenue收入alary薪金ale销货alereturn销货退回aledicount销货折扣alvage残值amplefee样品crap废料crapvalue残余价值ecuritie证券ecurity抵押品ellinge某pene销货费用ellingprice售价harecapital股份harecertificate股票hareholder股东horttermloan短期借款oleproprietorhip独资parepart配件tandardcot标准成本tock存货tocktake盘点tockheet存货表ubidie补助金undrye某pene杂项费用upportingdocument附表urplu盈余upeneaccount暂记账户ta某ableprofit可徵税利润ta某税捐temporarypayment暂付款temporaryreceipt暂收款total合计totalcot总成本tradecreditor进货客户tradedebtor销货客户trademark商标tranaction交易tranfer转账tranfervoucher转账传票tranportation运输费travelling差旅费trialbalance试算表trut信托turnover营业额unappropriatedurplu未分配盈余unitcot单位成本unlimitedliability无限责任unpaiddividend未付股利valuation估价value价值vendor卖主voucher传票wagerate工资率wage工资wageallocationheet工资分配表warehouereceipt仓库收据welfaree某pene褔利费wearandtear秏损workorder工作通知单yearend年结Account帐户Accountingytem会计系统AmericanAccountingAociation美国会计协会AmericanIntituteofCPA美国注册会计师协会Audit审计Balanceheet资产负债表Bookkeepking簿记Cahflowpropect现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Cotaccounting成本会计E某ternaluer外部使用者Financialaccounting财务会计FinancialAccountingStandardBoard财务会计准则委员会Financialforecat财务预测Generallyacceptedaccountingprinciple公认会计原则General-purpoeinformation通用目的信息GovernmentAccountingOffice政府会计办公室IntituteofInternalAuditor内部审计师协会IntituteofManagementAccountant管理会计师协会Integrity整合性Internalauditing内部审计Internalcontroltructure内部控制结构InternalRevenueService国内收入署Internaluer内部使用者Managementaccounting管理会计Returnofinvetment投资回报Returnoninvetment投资报酬Statementofcahflow现金流量表Statementoffinancialpoition财务状况表Ta某accounting税务会计Accountingequation会计等式Articulation勾稽关系Aet资产Buineentity企业个体Capitaltock股本Corporation公司Cotprinciple成本原则Creditor债权人Deflation通货紧缩Dicloure批露E某pene费用Financialtatement财务报表Financialactivitie筹资活动Going-concernaumption持续经营假设Inflation通货膨涨Invetingactivitie投资活动Liabilitie负债Negativecahflow负现金流量Operatingactivitie经营活动Owner"equity所有者权益Partnerhip合伙企业Poitivecahflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorhip独资企业Solvency清偿能力Stable-dollaraumption稳定货币假设Stockholder股东Stockholder"equity股东权益Windowdreing门面粉饰。

会计术语中英文对照跨期摊提费用分配（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）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）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）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompanytransactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）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）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）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）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterpriseorganization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research in stitutes’budgeting）科学事业单位收入（scientific research institutes’revenues）科学事业单位结余（scientific research institutes’surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）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（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people’s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。

会计专业术语中英文对照流动资产：CURRENT ASSETS:货币资金Cash结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivable买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw material库存商品Stock goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments on behalf可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产原价Fixed assets original cost减：累计折旧Less:Accumulated depreciation固定资产净值Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value在建工程Construction in progress工程物资Construction supplies固定资产清理Fixed assets pending disposal生产性生物资产Bearer biological assets油气资产Oil and natural gas assets无形资产Intangibel assets开发支出Research and development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank 拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including:Accrued payroll应付福利费Welfare benefits payable其中：职工奖励及福利基金Including:Staff and workers' bonus and selfare应交税费Taxes and surcharges payable其中：应交税金Including:Taxes payable应付利息Interests payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange 代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款Long-term payables专项应付款Specific payable预计负债Accrued liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本National capital集体资本Collective capital法人资本Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen's capital减：已归还投资Less:Returned investment实收资本（或股本）净额Registered capital--net book value 资本公积Capital surplus减：库存股Treasury stock专项储备Special reserve盈余公积Surplus reserve其中：法定公积金Including:Statutory accumulation reserve 任意公积金Discretionary accumulation储备基金Reserved funds企业发展基金Enterprise expension funds利润归还投资Profits capitalised on retum of investments 一般风险准备Provision for normal risks未分配利润Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total owners' equity belongs to parent company 少数股东权益Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main operations其他业务收入Income from other operations利息收入Interest income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of operations其中：主营业务成本Including:Cost of main operations其他业务成本cost of other operations利息支出Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts 保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Sales tax and additions销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出Interest expense利息收入Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益（损失以“-”号填列）Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates(loss expressed with "-") 汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange ofnon-monetary assets政府补助Government grant income债务重组利得Gains from debt restructuring 减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal of non-current assets非货币性资产交换损失Losses from exchange ofnon-monetary assets债务重组损失Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT (LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润Net profit belonging to parentcompany少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOLIDATED INCOME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:sales income of export products营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。

财会职位英语accounting assistant 会计助理accounting clerk 记帐员accounting manager 会计部经理accounting stall 会计部职员accounting supervisor 会计主管administration manager 行政经理administration staff 行政人员administrative assistant 行政助理administrative clerk 行政办事员advertising staff 广告工作人员adviser 法律参谋airlines sales representative 航空公司定座员airlines staff 航空公司职员application engineer 应用工程师assistant manager 副经理bond analyst 证券分析员bond trader 证券交易员business controller 业务主任business manager 业务经理buyer 采购员cashier 出纳员chemical engineer 化学工程师civil engineer 土木工程师clerk typist2021年会计实务英语指导：如何做开支预算Setting up a budget can be a daunting task. There is no reason to be intimidated by this pro cess. Once you have set up your budget you can easily see where your money is going and how much you have left to save and spend. Just follow these seven easy steps.建立预算让人心悸，但不能被困难吓倒。

会计英语术语国际会计术语英汉对照AccountAccounting 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 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 部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 部审计Internal control structure 部控制结构Internal Revenue Service 国收入署Internal users 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Accounts payable 应付帐款Accounts receivable 应收帐款Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值ACE 美国商品交易所ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证[股市] 指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。

国际企业中英文对照一、损益表INCOME STATEMENTAggregate 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）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额。