部分会计课程中英文介绍

Paper 1 Financial Accounting 1（财务会计1）Aims （课程目标）To examine the candidate’s knowledge and understanding of the theory of accounting and its application to the practical situations indicated in the syllabus.主要是考察学员对会计理论及考试大纲所示的实际应用的知识和理解。

Learning Outcomes （学习收获）After successfully completing this paper candidates should be able to:成功完成本科目后，学员应能：Describe, prepare and summarise basic accounting records编制和汇总基本会计记录explain and identify for application appropriate accounting concepts and conventions in the preparation of financial statements;学员能够解释且运用恰当的会计知识与规定准备财务报表prepare financial statements for sole traders, partnerships and limited companies; and describe and explain the financial position and performance of an organization为私人企业主，合资企业及有限责任公司能够准备财务表格，并且能描述和解释在机构中财务的地位与表现。

Paper 2 Business EconomicsAims （课程目标）To examine the candidate’s knowledge and understanding of:用于考查学员对下列问题的掌握和理解：Economic problems and possible solutions, together with a comprehension of the necessary tools for economic analysis and the relevant social and technological environments within which economic policies are applied经济问题及可能的解决方案，以及对必要的经济分析工具和经济政策所适用的相关社会、技术环境的理解T he candidate’s ability to apply knowledge of the analysis of particular economic situations in the United Kingdom, Europe and the Rest Of the World including developing countries.运用所学知识，分析英国、欧洲及全球的发展中国家的特殊经济形势之能力Learning Outcomes（学习收获）After successfully completing this paper candidates should be able to:在顺利完成本课程后，学员应能够：Describe the nature and scope of economics描述经济学的范围及性质Explain economic problems and describe possible solutions解释经济问题，描述可行的解决方案Identify and explain appropriate tools for economic analysis识别和解释恰当的经济分析工具Describe the social and technological environments within which economic policies are applied, and apply knowledge and the analysis of specified economic situations in the UK, Europe and developing countries描述经济政策所适用的社会及科技环境，运用所学知识，分析英国、欧洲和发展中国家各自的经济状况。

中国会计科目的中英文对照—负债类二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes中国会计科目的中英文对照—资产类一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier's cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves 委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income长期待摊费用 Long-term deferred and prepaid expenses待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income 待处理固定资产损溢 Wait deal fixed assets loss or income。

中英文会计科目一、资产类（Assets）资产类是指企业拥有或控制的、预期能为其带来经济利益的资源。

资产类科目通常在企业的资产负债表上列示。

常见的资产类科目如下：•现金（Cash）•应收账款（Accounts Receivable）•存货（Inventory）•预付款项（Prepaid Expenses）•固定资产（Fixed Assets）•无形资产（Intangible Assets）二、负债类（Liabilities）负债类是指企业所面临的已确认的、目前可能产生经济利益转移的现时义务。

负债类科目同样在资产负债表上列示。

常见的负债类科目如下：•应付账款（Accounts Payable）•应付工资（Wages Payable）•长期负债（Long-term Liabilities）•应交税款（Taxes Payable）•预收款项（Deferred Revenue）三、所有者权益类（Equity）所有者权益类是指企业资产减去负债后，剩下的归属于所有者的权益部分。

它代表了股东对企业的投资回报。

常见的所有者权益类科目如下：•股本（Common Stock）•盈余公积（Retained Earnings）四、收入类（Revenue）收入类是指企业在正常经营活动过程中所获得的、能增加经济利益的流入。

它通常反映了企业销售产品或提供服务所获得的收入。

常见的收入类科目如下：•销售收入（Sales Revenue）•服务收入（Service Revenue）•利息收入（Interest Revenue）•出租收入（Rental Revenue）五、费用类（Expenses）费用类是指企业在正常经营过程中为获取或保持收入所发生的、能减少经济利益的流出。

费用类科目通常反映了企业在经营活动中所支出的费用。

常见的费用类科目如下：•工资费用（Wages Expense）•租金费用（Rent Expense）•营销费用（Marketing Expense）•利息费用（Interest Expense）•税费（Taxes）以上是一些常见的中英文会计科目。

1 资产assets?11~ 12 流动资产current assets?111 现金及约当现金cash and cash equivalents?1111 库存现金cash on hand?1112 零用金/周转金petty cash/revolving funds?1113 银行存款cash in banks?0 g1116 在途现金cash in transit?1117 约当现金cash equivalents?1118 其它现金及约当现金other cash and cash equivalents?112 短期投资short-term investment?1187 其它应收款- 关系人other receivables - related parties?1188 其它应收款- 其它other receivables - other?1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables? 121~122 存货inventories?1211 商品存货merchandise inventory?1212 寄销商品consigned goods?1213 在途商品goods in transit?1219 备抵存货跌价损失allowance for reduction of inventory to market?1221 制成品finished goods?1223 副产品by-products?1224 在制品work in process?1225 委外加工work in process - outsourced?1226 原料raw materials?1227 物料supplies?1228 在途原物料materials and supplies in transit?1229 备抵存货跌价损失allowance for reduction of inventory to market?125 预付费用prepaid expenses?1251 预付薪资prepaid payroll?1252 预付租金prepaid rents?1313 意外损失准备基金contingency fund?1314 退休基金pension fund?1318 其它基金other funds?132 长期投资long-term investments?1321 长期股权投资long-term equity investments?1322 长期债券投资long-term bond investments?1323 长期不动产投资long-term real estate in-vestments?1324 人寿保险现金解约价值cash surrender value of life insurance?1328 其它长期投资other long-term investments?1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-terminvestments?14~ 15 固定资产property , plant, and equipment?141 土地land?1411 土地land?1418 土地-重估增值land - revaluation increments?142 土地改良物land improvements?1421 土地改良物land improvements?1428 土地改良物-重估增值land improvements - revaluation increments? 1429 累积折旧-土地改良物accumulated depreciation - land improvements? 143 房屋及建物buildings?1611 天然资源natural resources?1618 天然资源-重估增值natural resources -revaluation increments?1619 累积折耗-天然资源accumulated depletion - natural resources?17 无形资产intangible assets?171 商标权trademarks?1711 商标权trademarks?172 专利权patents?1721 专利权patents?173 特许权franchise?174 着作权copyright?1741 着作权copyright?175 计算机软件computer software?1751 计算机软件computer software cost?176 商誉goodwill?1761 商誉goodwill?177 开办费organization costs?1771 开办费organization costs?178 其它无形资产other intangibles?1781 递延退休金成本deferred pension costs?1859 累积折旧-出租资产accumulated depreciation - assets leased to others?186 存出保证金refundable deposit?1861 存出保证金refundable deposits?188 杂项资产miscellaneous assets?1881 受限制存款certificate of deposit - restricted?1888 杂项资产-其它miscellaneous assets - other?========================================================================== ======?21~ 22 流动负债current liabilities?211 短期借款short-term borrowings(debt)?2111 银行透支bank overdraft?2112 银行借款bank loan?2114 短期借款-业主short-term borrowings - owners?2115 短期借款-员工short-term borrowings - employees?2117 短期借款-关系人short-term borrowings- related parties?2118 短期借款-其它short-term borrowings - other?212 应付短期票券short-term notes and bills payable?2121 应付商业本票commercial paper payable?2185 应付设备款Payables on equipment?2187 其它应付款-关系人other payables - related parties?2191 应付股利dividend payable?2192 应付红利bonus payable?2193 应付董监事酬劳compensation payable to directors and supervisors? 2198 其它应付款-其它other payables - other?226 预收款项advance receipts?2261 预收货款sales revenue received in advance?2262 预收收入revenue received in advance?227 一年或一营业周期内到期长期负债long-term liabilities -current portion?2271 一年或一营业周期内到期公司债corporate bonds payable - current portion?2272 一年或一营业周期内到期长期借款long-term loans payable - current portion?2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle?2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion?2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion?228~229 其它流动负债other current liabilities?2281 销项税额VAT received(or output tax)?234 估计应付土地增值税accrued liabilities for land value increment tax?2341 估计应付土地增值税estimated accrued land value incremental tax pay-able?235 应计退休金负债accrued pension liabilities?2351 应计退休金负债accrued pension liabilities?238 其它长期负债other long-term liabilities?2388 其它长期负债-其它other long-term liabilities - other?28 其它负债other liabilities?281 递延负债deferred liabilities?2811 递延收入deferred revenue?2818 其它递延负债other deferred liabilities?286 存入保证金deposits received?2861 存入保证金guarantee deposit received?288 杂项负债miscellaneous liabilities?2888 杂项负债-其它miscellaneous liabilities - other?========================================================================== ======?3 所有者权益owners' equity?31 资本capital?332 特别盈余公积special reserve?3321 意外损失准备contingency reserve?3322 改良扩充准备improvement and expansion reserve?3323 偿债准备special reserve for redemption of liabilities?3328 其它特别盈余公积other special reserve?335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)?3351 累积盈亏accumulated profit or loss?3352 前期损益调整prior period adjustments?3353 本期损益net income or loss for current period?341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments?3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments?342 累积换算调整数cumulative translation adjustment?3421 累积换算调整数cumulative translation adjustments?343 未认列为退休金成本之净损失net loss not recognized as pension cost?3431 未认列为退休金成本之净损失net loss not recognized as pension costs?35 库藏股treasury stock?351 库藏股treasury stock?4888 其它营业收入-其它other operating revenue - other?========================================================================== ======?5 营业成本operating costs?51 销货成本cost of goods sold?511 销货成本cost of goods sold?5111 销货成本cost of goods sold?5112 分期付款销货成本installment cost of goods sold?5121 进货purchases?5122 进货费用purchase expenses?5123 进货退出purchase returns?5124 进货折让charges on purchased merchandise? 513 进料materials purchased?5131 进料material purchased?5132 进料费用charges on purchased material?5133 进料退出material purchase returns?5134 进料折让material purchase allowances?514 直接人工direct labor?5188 其它制造费用other manufacturing expenses? 56 劳务成本制ervice costs?561 劳务成本service costs?5611 劳务成本service costs?57 业务成本gency costs?571 业务成本agency costs?5711 业务成本agency costs?58 其它营业成本other operating costs?588 其它营业成本-其它other operating costs-other? 5888 其它营业成本-其它other operating costs - other?========================================================================== ======?6 营业费用operating expenses?61 推销费用selling expenses?615~618 推销费用selling expenses?6151 薪资支出payroll expense?6152 租金支出rent expense, rent?6153 文具用品office supplies (expense)?6154 旅费travelling expense, travel?6256 邮电费postage (expenses)?6257 修缮费repair(s) and maintenance (expense)?6259 广告费advertisement expense, advertisement?6261 水电瓦斯费utilities (expense)?6262 保险费insurance (expense)?6264 交际费entertainment (expense)?6265 捐赠donation (expense)?6266 税捐taxes?6267 呆帐损失loss on uncollectible accounts?6268 折旧depreciation expense a?6269 各项耗竭及摊提various amortization?6271 外销损失loss on export sales?6272 伙食费meal (expenses)?6273 职工福利employee benefits/welfare?6274 研究发展费用research and development expense?6275 佣金支出commission (expense)?6276 训练费training (expense)?6278 劳务费professional service fees?6288 其它管理及总务费用other general and administrative expenses?63 研究发展费用research and development expenses?7111 利息收入interest revenue/income?712 投资收益investment income?7121 权益法认列之投资收益investment income recognized under equity method? 7122 股利收入dividends income?7123 短期投资市价回升利益gain on market price recovery of short-term investment? 713 兑换利益foreign exchange gain?7131 兑换利益foreign exchange gain?714 处分投资收益gain on disposal of investments?7141 处分投资收益gain on disposal of investments?715 处分资产溢价收入gain on disposal of assets?7151 处分资产溢价收入gain on disposal of assets?748 其它营业外收入other non-operating revenue?7481 捐赠收入donation income?7482 租金收入rent revenue/income?7483 佣金收入commission revenue/income?7484 出售下脚及废料收入revenue from sale of scraps?7485 存货盘盈gain on physical inventory?7486 存货跌价回升利益gain from price recovery of inventory?7487 坏帐转回利益gain on reversal of bad debts?7488 其它营业外收入-其它other non-operating revenue- other items?811 所得税费用(或利益) income tax expense (or benefit)?8111 所得税费用（或利益）income tax expense ( or benefit)?========================================================================== ======?9 非经常营业损益nonrecurring gain or loss?91 停业部门损益gain(loss) from discontinued operations?911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments? 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment? 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments?9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment?92 非常损益extraordinary gain or loss?921 非常损益extraordinary gain or loss?9211 非常损益extraordinary gain or loss?93 会计原则变动累积影响数cumulative effect of changes in accounting principles? 931 会计原则变动累积影响数cumulative effect of changes in accounting principles? 9311 会计原则变动累积影响数cumulative effect of changes in accounting principles?94 少数股权净利minority interest income?941 少数股权净利minority interest income?9411 少数股权净利minority interest in。

术语表课程标题: 会计基础课程 #: FINA121T字形账户 (T-accounts)是用来说明账户是如何记入借方和贷方的快捷工具。

币值稳定原则 (Stable Dollar Principle)公认会计准则之一。

该准则说明会计中假设货币的币值稳定。

财务报表 (Financial Statements)简要表明一个企业财务状况的文件表格。

财务活动 (Financial Activities)影响所有者权益和长期债权人的交易。

财务期间 (Financial Period)任何连续12个月的会计期间。

撤资账户 (Withdrawals Account)用于记录所有者撤资的账户。

持续经营原则 (Continuing-concern Principle)公认会计准则之一。

该准则说明一个企业是一个不断经营的企业，除非企业中止，企业的建筑、土地、或设备不能出售。

充分披露原则 (Full-disclosure Principle)公认会计准则之一。

该准则说明财务报表应包含一个企业所有财务和经营状况的有关信息。

贷方 (Credit)一个账户的右方。

独资企业 (Sole Proprietorship)由一个个体拥有的企业费用 (Expenses)企业发生的费用。

费用账户 (Expense Account)用于记录企业运营期内所发生的费用的账户。

负债 (Liability)企业拥有的负债。

公认会计准则 (Generally Accepted Accounting Principles-GAAP)指导会计程序的一套准则。

股份公司 (Corporation)企业是一家独立的法律实体，由持股人拥有。

过账 (Posting)从日记账向分类账转移信息。

合伙制企业 (Partnership)由两个或两个以上的人拥有的企业。

会计等式 (Accounting Equation)应用于整个会计活动、显示会计事项对资产、负债和所有者权益影响的一种工具。

会计科目中英文对照引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。

会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。

会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。

本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。

资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。

会计专业英语中英文科目对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank其他货币资金Other cash and cash equivalent外埠存款Other city Cash in bank 银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments -corporate bonds基金Short-term investments -corporate funds其他Short-term investments - other短期投资跌价准备Short-terminvestments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable存货Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance 自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditors rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities 工具器具Instruments and implement 累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material 专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erectingequipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project 在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capital实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入operating income主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。

短期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA 美国会计学会Abacus 算盘杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上工程absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税工程ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑单据③验收acceptance bill 承兑单据acceptance register 承兑单据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通单据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单元Accountancy 会计杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师陈述accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计底子方法accounting changes 会计变动accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计表露,会计表露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原那么Accounting Principle Board 会计原那么委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 会计评论accounting rules 会计规那么Accounting Series Release 会计公告文件accounting service 会计效劳accounting software 会计软件accounting standard 会计尺度,会计准那么accounting standardization 会计尺度化Accounting Standards Board 会计准那么委员会(英) Accounting Standards Committee 会计准那么委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 会计趋势和会计技术accounting unit 会计单元accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销陈述单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄阐发表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款办理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差别act of bankruptcy 破产法act of company 公司法act of God 天灾,不成抗力actual capital 实际成本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴成本additional tax 附加税adequate disclosure 充实披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政办理会计administrative budget 行政办理预算administrative expense 行政办理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 背面定见,否认定见adverse variance 不利差别,逆差advisory services 咨询效劳affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 当局会计师联合会age 寿命,账龄,资产使用年限age allowance 春秋减免age analysis 账龄阐发agency 代办署理,代办署理关系agency commission 代办署理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代办署理商,代办署理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄阐发aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 成本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配尺度allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财政报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 阐发analyst 阐发师analytical review 阐发性查抄annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度陈述annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原那么委员会APB Opinion 会计原那么委员会定见书Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估成本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财富扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接不雅念artificial intelligence 人工智能ASB 审计准那么委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估订价值assessment ①估定,查定②出格税捐,出格摊派税捐asset 资产asset cover 资产担保,资产包管asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债不雅念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产布局asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,从属公司Association of Government Accounting 当局会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财政报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 审计指南auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计尺度,审计准那么Auditing Standards Board 审计准那么委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师定见书auditor,s report 审计师陈述,查账陈述audit program 审计工作方案audit report 审计陈述audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作草稿authorized capital stock 核定股本,法定股本automated clearing house 自动单据交换所automated teller machine 自动取款机automatic transfer service 自动转账效劳available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可防止成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书单据back-end load 后期承担backer ①单据担保人②财政撑持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际出入差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表阐发balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产鼎新法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价发卖barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 根底利率base stock 根底存量BASIC 根底语言basic earnings per share 每股根底收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处置,分批数据处置B/D 过次页B/E 汇票BE analysis 损益分界阐发,保本阐发bear ①承担,承担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,承担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 别离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 根底语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下工程beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本阐发benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标包管金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,单据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付单据bills receivable 应收单据B/L 提货单black market 暗盘black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括典质blanket order 总括订货单blanket price 总括价格blind entry 掉实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②包管书,包管金③忠诚包管bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 畅通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财政成果B/R 应收单据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界阐发,损益平衡阐发break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算办理budget variance 预算差别buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营掉败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细那么by-product 副产物CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购置期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可打消租约。

第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金:Cash and cash equivalents 银行存款:Bank deposit应收账款:Account receivable应收票据:Notes receivable应收股利:Dividend receivable应收利息:Interest receivable其他应收款:Other receivables原材料:Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备:provision for the decline in value of inventories 坏账准备:Allowance for doubtful acounts待摊费用:Prepaid expense交易性金融资产:Trading financial assets持有至到期投资:held-to-maturity investment可供出售金融资产:Available-for-sale financial assets短期投资:Short-term investment长期股权投资:Long-term equity investment固定资产:Fixed assets累计折旧:Accumulated depreciation在建工程:Construction-in-process固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产:deferred tax assets (DTA)2.负债类Liability短期借款:Short-term loans/ borrowing长期借款:Long-term loans/ borrowing预收账款:advance from customers/ Deposit received应付票据:Notes payable应付账款:Account payable应付工资薪酬:wages payable应付股利:Dividends payable应付利息:Interest payable应交税费:Tax payable其他应付款:Other payables递延所得税负债:Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本:Paid-in capital资本公积:Additional paid-in capital 盈余公积:Surplus reserves未分配利润:Retained earnings4.成本类科目Cost生产成本:Manufacturing Cost制造费用:Manufacturing overhead劳务成本:labor costs研发支出:R & D expenditure5.损益类Profit and loss主营业务收入:Main operating revenue 其他业务收入:Other operating revenue 营业外收入:Non-operating income投资收益:Investment income产品销售收入:sales revenue主营业务成本:Main operating costs;cost of goods sold / cost of sales 其他业务支出:Other operating costs营业外支出:Non-operating expenditure销售费用:Selling expense(advertisement)管理费用:General and administration expense (G&A expense)财务费用:Finance expense公允价值变动损益:Gain/loss of the change of fair value所得税:Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases融资租赁par面值pending litigation 未决诉讼Premium溢价principal本金virtually certain基本确定第五课投资Glossaryavailable for sale可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产;the investments which will be held to their maturity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产继续阅读。

Outline of AccountingEssentials of AccountingContent:This course is the basic course of Accounting. The objective of accounting is supplying accounting information, elaborating the theories and the methods of accounting. The content includes: First, the basic theories of accounting, like accounting objective, function of accounting and so on; Second, the essential method of financial accounting calculation, like basic methods of the identification, measuring, recording and reporting; setup of voucher and ledger, double entry, fills in the accounting document and ledger, the cost calculation, prepare the financial reporting and so on. Third, the basic technology of accounting calculation, the end of the period, makes a trial balance sheet and closes account, prepares financial reporting and so on.Object: students majoring accountingReferences: “Basic Accounting”, the first edition Shanghai Jiaotong University Press in August 2000, the first printing in 2000,WU Jian.“Basic Accounting”, Lixin accounting press, DING Yuansheng.Financial ManagementContent:The content of this course is necessary fundamental knowledge for accounting and finance. The main content includes: the theoretical framework of corporate finance, Discounted Cash Flow Valuation, Interest Rates and Bond Valuation, Stock Valuation, Net Present Value and other Investment Rules, Making Capital Investment Decisions, Return and Risk: The Capital Asset Pricing Model (CAPM), Risk-Cost of capital and Capital Budgeting, Capital Structure, Dividends and Other Payouts, Short- Term Finance and Planning.Object: students majoring accountingReferences: “Financial Management”, China financial economic publishing house, The accounting professional and technical qualification examinationsleading group office, 2002.10.Financial AccountingContent:This course is one of the core courses of the Accounting Major. Based upon the course of “The Essentials of Accounting”, oriented to the objectives of financial accounting, centered with accounting reporting to outsiders, with the four basic accounting assumptions as prerequisite, with the six accounting elements as basics, this course is mainly on the general transactions and events of enterprises, and the basic theories and methods of the identification, measuring, recording and reporting. Through thestudy of this course, the students shall grasp the basic theories and methods of financial accounting, shall skillfully master the treatment of business transactions and accounting events, and shall, at the end of accounting period, prepare, correctly, the financial statements.Object: students majoring accountingReferences: “Intermediate financial accounting”, Science press, HOU Xuejun, LI Yufeng, 2009.“Accounting standard for business enterprises”, Sci ence press, Theministry of finance of the People's Republic of China, 2006.2.Management AccountingContent:Theory and techniques of management accounting; activity, cost, cost drivers; costing and control; CVP analysis; operation decision; capital budgeting, master budgeting; responsibility accounting; performance measurement, etc.Object: students majoring accountingReferences: “Management A ccounting”，Higher education press，MAO Fugeng, 2000.“Management accounting international practice”, Renmin un iversity ofChina publishing house, MAO Fugeng, WANG Guangyuan, 1997.Accounting ComputerizationContent:It aims to teach how to analyze economic activities, fill out vouchers, make bookkeepi ng, calculate costs, and render an account through handwork and through computer. B y using the computer and through mock economic activities, the students will be able to better handle accounting matters through handwork and through computer.Object: students majoring accountingReferences: “Accounting information system”, Northeast university of finance and economics press, WANG Zhengwu, 2006.“Computerized accounting”, Harbin industrial university press, LAIShengcai, LI Changfu, 2008.“Computerized accounting”, Tsinghua university press, ZHANGYoufeng, 2008.Accounting EnglishContent:"Accounting English" is a taking degree course in accounting professional, the goal is to make students can not only learn the basic knowledge of accounting, and familiarwith accounting professional English, improve their professional level of English, to cultivate senior accounting talents. Through learning this course, students should master basic accounting professional English knowledge, general ability in professional communication. Student will have the practical ability to collect raw materials, prepare the journal under the English environment.Object: students majoring accountingReferences: “Accounting English”, Shanghai university of finance and economics press, YE Jianfang, SUN Hongxin, 2003.“Accounting English”, E conomic science press, MENG Yan, MENGFanli, 2003.International AccountingContent:This course is a supplement to the enterprise financial accounting, is a collection involved in foreign currency in professional accounting. It only studies and expounds the special enterprise foreign-related business accounting, and it is the required course in accounting and finance. Through learning of this course, making the students master the foreign accounting basic theory, basic knowledge, basic methods and skills, making students have the necessary ability required in international accounting work.Object: students majoring accountingReferences: “Enterprise accounting involved in foreign capital enterprises”, Northeast university of finance and economics press, SUN Zuojun.Auditing ConceptsContent:A study of audit and assurance services, including professional and ethical considerations, practice management, audit process, assignments, reporting, current issues and developments. After this course, candidates can exercise judgment and apply techniques in the analysis of matters relating to the provision of audit and assurance services, and can evaluate and comment on current practices and developments.Object: students majoring accountingReferences: “Auditi ng”, Northeast university of finance and economics press, LIU Minghui, 2004.“Auditing”, Tsinghua university press, YU Yumiao, 2002.“Auditing” China financial economic publishing house, The Treasurycertified public accountant examination committee officeTax BasisContent:This course is a professional required course of the accounting major of higher vocational education. Its teaching goal is: to make the students have the necessary knowledge and skills to become qualified workers and advanced talents of the tax law, to make preparation for learning professional knowledge and professional skills, improve comprehensive quality, enhance the ability to adapt to occupational changes and the ability to continue to study. So that the students have the necessary theoretical knowledge and skills of tax law, have the ability to use the basic knowledge and basic skills of the tax law in analyzing and solving actual problem.Object: students majoring accountingReferences: “China's tax system”, Renmin university of China publishing house, MA Haitao, 2004.“Tax law”, The Chinese people's public security university press, LIULonghen, 2003.“Tax law”, Xinhua publishing house, Chinese CPA exam educationalresearch group, 2005.InsuranceContent:This course mainly introduces the basic knowledge, basic theory and basic skills of insurance. Through learning of this course, making the students master the basic principle of insurance, deepen the understanding of insurance. Understand the research object and characteristics of insurance, the relationship between risk, risk management and insurance, deep understanding the functions and role of insurance in the social economy; Understand the origin and development of insurance, insurance category, the insurance business, master the basic link of insurance operation and basic law; To master the related important issues of insurance contract and the important principles of insurance.Object: students majoring accountingReferences: “Insurance principle”, Shanghai university of finance and economics press, XU Jinliang.“Personal insurance and physical principle”, Shanghai university offinance and economics press, XU Jinliang.International Trade PracticeContent:This course is focusing on international Commodity Exchange, is a comprehensive application with great practical science, involving basic principle and the application of basic knowledge of international trade, law and practice, international finance,shipping and insurance. This course analyze and study international Commodity Exchange practice from two aspects of economy and law, summarize the experience of practice in our country, to learn various management practices in the import and export business activities.Object: students majoring accountingReferences: “International trade practice”, Foreign economic and trade university press, LI Xiaoxian, 2000.“Import and export trade practice tutorial”, Shanghai people's publishinghouse, WU Baifu, 2000.。

科目名称库存现金 Cash银行存款 Cash in Bank其他货币资金 Other Cash and Cash Equivalents交易性金融资产 Transaction Financial Assets应收票据 Notes Receivable应收账款 Accounts Receivable预付账款 Prepayments应收股利 Dividends Receivable应收利息 Interest Receivable其他应收款 Other Receivables坏账准备 Bad Debt Reserve代理业务资产 Capital in Vicarious Business材料采购 Material Purchasing在途物资 Materials in Transit原材料 Raw Material材料成本差异 Materials Cost Variance库存商品 Finished Goods发出商品 Goods Shipped in Transit商品进销差价 Differences Between Purchasing and Selling Price委托加工物资 Consigned Processing Material存货跌价准备 Inventory Falling Price Reserve持有至到期投资 Held-to-Maturity InvestmentAllowance for Investment Devaluation from Holding till Maturity可供出售金融资产 Financial Assets Available for Selling长期股权投资 Long-term Investment on Stocks长期股权投资减值准备 Depreciation Reserve for Long-Term Investment on Stocks 投资性房地产 Investment Real Eastate长期应收款 Long-term Accounts Receivable未实现融资收益 Unrealized Financing Income固定资产 Fixed Assets累计折旧 Accumulated Depreciation固定资产减值准备 Depreciation Reserve for Fixed Assets在建工程 Construction in Progress工程物资 Project Goods and Material固定资产清理 Disposal of Fixed Assets无形资产 Intangible Assets累计摊销 Accumulated Amortization无形资产减值准备 Depreciation Reserve for Intangible Assets商誉 Goodwill长期待摊费用 Long-term Deferred Expenses递延所得税资产 Deferred Income Tax Assets待处理财产损溢 Wait Deal Assets Loss or Income短期借款 Short-term Loans交易性金融负债 Transaction Financial Liabilities应付票据 Notes Payable应付账款 Accounts Payable预收账款 Deposit Received应付职工薪酬 Payroll Payable应交税费 Tax Payable应付利息 Interest Payable应付股利 Dividends Payable其他应付款 Other Payable代理业务负债 Liability from Vicarious Business递延收益 Deferred Revenue长期借款 Long-term Loans长期债券 Long-term Bonds长期应付款 Long-term Payable未确认融资费用 Unrecognized Finance Fees专项应付款 Special Payable预计负债 Estimated Liabilities递延所得税负债 Deferred Income Tax Liability衍生工具 Derivatives套期工具 Hedging Instrument被套期项目 Arbitraged Items实收资本 Paid-in Capital资本公积 Capital Reserve盈余公积 Surplus Reserve本年利润 Current Year Profits利润分配 Profit Distribution库存股 Treasury Stock生产成本 Production Cost制造费用 Manufacturing Overhead劳务成本 Service Costs研发支出 R & D Expenditure主营业务收入 Prime Operating Revenue其他业务收入 Other Operating Revenue公允价值变动损益 Profit and Loss from Fair Value Changes 投资收益 Investment Income营业外收入 Non-Operating Income主营业务成本 Operating Costs其他业务支出 Other Operating Expenses营业税金及附加 Business Tax and Associated Charge销售费用 Selling Expense管理费用 Management Expense财务费用 Finance Charge勘探费用 Exploration Expense资产减值损失 Assets Depreciation Loss营业外支出 Non-Business Expenditure所得税 Income Tax以前年度损益调整 Prior Year Income Adjustment招商银行成都分行 CMB Chengdu Branch汇丰银行成都分行 HSBC Chengdu Branch汇丰银行成都分行外币 HSBC Chengdu Branch Foreign Currency 个人借款 Personal Loans社保 Social Insurance住房公积金 Housing Fund办公费用 Office Expenses应付工资 Payroll Payable研发费用-费用化 R & D Treated as Expense研发费用-资本化 R & D Treated as Asset手续费 Bank Charges利息收入 Interest Income利息支出 Interest Expenses。

短期借款 Short-term borrowing 应付账款 Accounts payable 预计负债 Projected liabilities 预付账款 Prepaid Accounts AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃 ,报废 ;委付 abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数 ,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权absolute value 绝对值 absorb 摊配 ,转并 absorption account 摊配账户 ,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法 , 快速折旧法 acceleration clause 加速偿付条款 ,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样access time 存取时间 accommodation 融通 accommodationbill 融通票据 accommodation endorsement 融通背书account①账户，会计科目②账簿，报表③账目，账项④记账accountability 经营责任 ,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计accountant 会计员，会计师accountant general 会计主任 ,总会计 accounting in charge 主管会计师 accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告 accountant,sresponsibility 会计师职责 account form 账户式 , 账式accounting ①会计②会计学 accounting assumption 会计假定 ,会计假设 accounting basis 会计基准 ,会计基本方法accounting changes 会计变更 accounting concept 会计概念accounting control 会计控制 accounting convention 会计常规 ,会计惯例 accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证accounting elements 会计要素 accounting entity 会计主体 ,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露 ,会计暴露风险 accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益 accounting information 会计信息 accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计杂志 accounting legislation 会计法规 accounting manual 会计手册 accounting objective 会计目标 accounting period 会计期 accounting policies 会计政策 accounting postulate 会计假设 accounting practice 会计实务 accounting principle 会计原则 Accounting Principle Board 会计原则委员会 accounting procedures 会计程序 accounting profession 会计职业 ,会计专业 accounting rate of return 会计收益率 accounting records 会计记录 ,会计簿籍Accounting Review 《会计评论》 accounting rules 会计规则Accounting Series Release 《会计公告文件》 accounting service 会计服务 accounting software 会计软件 accounting standard 会计标准 ,会计准则 accounting standardization 会计标准化 Accounting Standards Board 会计准则委员会（英） Accounting Standards Committee 会计准则委员会（英） accounting system ①会计制度②会计系统accounting technique 会计技术 accounting theory 会计理论accounting transaction 会计业务 ,会计账务 Accounting Trend and Techniques 《会计趋势和会计技术》 accounting unit 会计单位 accounting valuation 会计计价 accounting year 会计年度 accounts 会计账簿 ,会计报表 account sales 承销清单 ,承销报告单 accounts payable 应付账款 accounts receivable 应收账款 accounts receivable aging schedule 应收账款账龄分析表 accounts receivable assigned 已转让应收账款 accounts receivable collection period 应收账款收款期 accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资 , 应收账款融资 accounts receivable management 应收账款管理 accounts receivable turnover 应收账款周转率 ,应收账款周转次数accretion 增殖 accrual basis accounting 应计制会计 ,权责发生制会计 accrued asset 应计资产 accrued expense 应计费用 accrued liability 应计负债 accrued revenue 应计收入accumulated depreciation 累计折旧 accumulated dividend 累计股利 accumulated earnings tax 累积盈余税 ,累积收益税accumulation 累积 ,累计 acid test ratio 酸性试验比率acquired company 被盘购公司 ,被兼并公司 acquisition 购置 ,盘购 acquisition accounting 盘购会计acquisition cost 购置成本 acquisition decision 购置决策acquisition excess 盘购超支 acquisition surplus 盘购盈余across-the-board 全面调整 ACT 预交公司税 act 法案 ,法规action 起诉 ,诉讼 active account 活动账户 active assets 活动资产 activity 业务活动 ,作业 activity account 作业账户 activity accounting 作业会计 activity ratio 业务活动比率 activity variance 业务活动量差异 act of bankruptcy 破产法 act of company 公司法 act of God 天灾 ,不可抗力actual capital 实际资本 actual value 实际价值 actual wage 实际工资 added value 增值 added value statement 增值表 added value tax 增值税 addition 增置 ,扩建additional depreciation 附加折旧 ,补提折旧 additional paid-in capital 附加实缴资本 additional tax 附加税adequate disclosure 充分披露 adjunct account 附加账户adjustable-rate bond 可调整利率债券 adjusted gross income 调整后收益总额 ,调整后所得总额 adjusted trial balance 调整后试算表 adjusting entry 调整分录 adjustment 调整 adjustment account 调整账户 adjustment bond 调整债券 administrative accounting 行政管理会计 administrative budget 行政管理预算 administrative expense 行政管理费用ADR 资产折旧年限幅度 ad valorem tax 从价税 advance 预付款 ,垫付款 advance corporation tax 预交公司税advances from customers 预收客户款 advance to suppliers 预付货款 adventure 投机经营 ,短期经营 adverse opinion 反面意见 ,否定意见 adverse variance 不利差异 ,逆差advisory services 咨询服务 affiliated company 联营公司 affiliation 联营 after closing trial balance 结账后试算表 after cost 售后成本 after date 出票后兑付 after sight 见票后兑付 after-tax 税后 AGA 政府会计师联合会 age 寿命 ,账龄 ,资产使用年限age allowance 年龄减免 age analysis 账龄分析 agency 代理 , 代理关系 agency commission 代理佣金 agency fund 代管基金 agenda 议事日程 ,备忘录 agent 代理商 ,代理人 aggregate balance sheet 合并资产负债表 aggregate income statement 合并损益表AGI 调整后收益总额 ,调整后所得总额 aging of accounts receivable 应收账款账龄分析aging schedule 账龄表 agio 贴水 ,折价 agiotage 汇兑业务 ,兑换业务 AGM 年度股东大会agreement 协议 agreement of partnership 合伙协议 AICPA 美国注册公共会计师协会 AIS 会计信息系统 all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念 allocation 分摊 ,分配 allocation criteria 分配标准allotment①分配，拨付②分配数，拨付数 allowance ①备抵②折让③津贴 allowance for bad debts 呆账备抵 allowance for depreciation 折旧备抵账户 allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表 alpha risk 阿尔法风险 ,第一种审计风险 altered check 涂改支票 alternative accounting methods 可选择性会计方法 alternative proposals 替代方案 ,备选方案 amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单 ,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会 ,美国注册公共会计师协会American option 美式期权 American Stock Exchange 美国股票交易所 amortization ①摊销②摊还 amortized cost 摊余成本 amount 金额 ,合计 amount differ 金额不符 amount due 到期金额 amount of 1 dollar 1 元的本利和 analysis 分析 analyst 分析师analytical review 分析性检查 annual audit 年度审计 annual closing 年度结账 annual general meeting 年度股东大会 annualize 按年折算 annualized net present value 折算年度净现值 annual report 年度报告 annuity 年金 annuity due 期初年金 annuity in advance 预付年金 annuity in arrears 迟付年金 annuity method of depreciation 年金折旧法 antedate 填早日期 anticipation 预计 ,预列 anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资 anti-profiteering tax 反暴利税 anti-tax avoidance 反避税 anti-trust legislation 反拖拉斯立法 A/P 应付账款 APB 会计原则委员会APB Opinion 《会计原则委员会意见书》 Application 申请 ,申请书 applied overhead 已分配间接费用 appraisal 估价appraisal capital 评估资本 appraisal surplus 估价盈余 appraiser 估价员 ,估价师appreciation 增值 appropriated retained earnings 已拨定留存收益 ,已指定用途留存收益 appropriation 拨款 ,指拨经费appropriation account ①拨款账户②留存收益分配账户 appropriation budget 拨款预算approval 核定 ,审批 approved account 核定账户 approved bond 核定债券A/R 应收账款 arbitrage 套利 , 套汇 arbitrage transaction 套利业务 ,套汇业务arbitration 仲裁 ,公断 arithmetical error 算术误差 arm,s-length price 正常价格 ,公正价格 arm,s-length transaction 一臂之隔交易 ,正常交易 ARR 会计收益率arrears①拖欠,欠款②迟付 arrestment 财产扣押Authur Anderson & Co. 约瑟 ?安德森会计师事务所 ,安达信会计师事务所 article 文件条文 ,合同条款 articles of incorporation 公司章程 articles of partnership 合伙契约articulate 环接 articulated concept 环接观念 artificial intelligence 人工智能ASB 审计准则委员会 ASE 美国股票交易所 Asian Development Bank 亚洲开发银行 Asian dollar 亚洲美元 asking price 索价 ,卖方报价 assessed value 估定价值 assessment①估定,查定②特别税捐，特别摊派税捐 asset 资产 asset cover 资产担保 ,资产保证 asset depreciation range 资产折旧年限幅度 asset-liability view 资产—负债观念 asset quality 资产质量asset retirement 资产退役 ,资产报废 asset revaluation 资产重估价 asset stripping 资产剥离 ,资产拆卖 asset structure 资产结构asset turnover 资产周转率 asset valuation 资产计价 assignment of accounts receivable 应收账款转让 associated company 联属公司 ,附属公司 Association of Government Accounting 政府会计师协会 assumed liability 承担债务 , 承付债务 AT 税后at cost 按成本 at par 按票面额 ,平价 at sight 见票兑付 ,即期兑付 attached account 被查封账户 attachment 扣押 ,查封 attest 证明 ,验证 attestation 证明书 ,鉴定书audit 审核 ,审计 auditability 可审核性 audit committee 审计委员会 audit coverage 审计范围 audited financial statement 审定财务报表 ,审定会计报表 audit evidence 审计证据 ,审计凭证 Audit Guides 《审计指南》 auditing ①审计②审计学 auditing procedure 审计程序 auditing process 审计过程 auditing standard 审计标准 ,审计准则Auditing Standards Board 审计准则委员会 Auditor 审计员 ,审计师 auditor general 审计主任 ,总审计 auditor,s legal liability 审计师法律责任 auditor,s opinion 审计师意见书 auditor,s report 审计师报告 ,查账报告 audit program 审计工作计划 audit report 审计报告 audit risk 审计风险 audit sampling 审计抽样 audit software 审计软件 audit test 审计抽查 audit trail 审计脉络 ,审计线索 audit working paper 审计工作底稿authorized capital stock 核定股本 ,法定股本 automated clearing house 自动票据交换所 automated teller machine 自动取款机 automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货 average balance 平均余额 average collection period 平均收款期 average cost 平均成本 average-cost method 平均成本法 average inventory 平均存货 ,平均库存 average life 平均寿命 ,平均使用年限 average payment period (of accounts payable) 应付账款平均付款期 average rate of return 平均收益率 averages 股票价格平均指数 avoidable cost 可避免成本back charge 欠费费用 back date 倒填日期 ,填早日期 backed bill 背书票据 back-end load 后期负担 backer ①票据担保人②财务支持人 backlog depreciation 欠提折旧 back order 欠交订货 back pay 欠付工资 back tax 欠交税款 back-to-back credit 对开信用证back-to-back loan 对销贷款 back wardation 倒价 backward integration 逆向合并 bad check 空头支票 bad debt 呆账 ,呆账账户 bad debt account 呆账账户 bad debt expense 呆账费用 bad debt ratio 呆账比率 bad debt recovery 呆账收回 bailment 寄销 ,寄托bailout 抽资 bailout period 投资返还期 balance ①余额②平衡 balance budget 平衡预算 balance due 结欠余额 balance fund 平衡基金 balance of account 账户余额 balance of payment 国际收支差额 balance of retained earnings 留存收益余额 balance sheet 资产负债表 balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析 balance sheet audit 资产负债表审计 balance sheet date 结账日期 balance sheet ratio 资产负债表比率 balance sheet total 资产负债表总额 balloon payment 漂浮式付款 bank 银行 bank(er,s) acceptance 银行承兑 , 银行承兑汇票 bank balance 银行存款余额 bankbook 存折 bank charge 银行手续费 bank checking account 银行支票账户 ,银行活期存款账户 bank confirmation 银行证明信函bank credit 银行信用 ,银行信贷 bank custody 银行保险库 bank draft 银行汇票 banker ①银行家②银行 bank failure 银行倒闭 bank loan 银行贷款 bank overdraft 银行透支bank reconciliation statement 银行对账单 ,银行存款调节表 bank reference 银行征信信函 bank run 银行挤兑 bankruptcy 破产 bankruptcy act 破产法 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978 年破产改革法 bank transfer 银行汇兑业务 ,银行转账业务bargain①合同，谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权 bargain renewed option 承租人优先续租权bargain sale 廉价销售 barometers 经济晴雨表，经济指标 barometers stock 晴雨表股票barter 以货易货 barter transaction 易货业务 base 基数 base period 基期 base price 基价 base rate 基础利率 base stock 基础存量BASIC 基础语言 basic earnings per share 每股基础收益 basis 基准 basis of accounting 会计基准 ,会计方法 basis of taxation 计税基准 basis point 基点 basket purchase 整套采购 ,总价采购 batch costing 分批成本计算法 batch processing 分批处理 ,分批数据处理 B/D 过次页 B/E 汇票 BE analysis 损益分界分析 , 保本分析 bear①承担，负担②卖空者，空头 bearer 持票人 bearer bond 不记名债券 bearer draft 不记名汇票 bear interest 附息，负担利息 bear market 熊市，下跌行情 bear squeeze 榨空头beating the market 战胜股市 before-separation cost 分离前成本 before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言，初学者通用符号指令语言beginning balance 期初余额 beginning inventory 期初存货 bellwether security 领头证券，龙头证券 below par 低于票面价值 below the line 线下项目 beneficial interest 受益人权益 beneficial owner 受益权人 beneficiary 受益人，受款人，受赔人 benefit ①效益，利益②福利金，津贴 benefit-cost analysis 效益成本分析 benefit-cost ratio 效益成本比率 benefit fund 福利基金 benefit in kind 实物福利 benefit system 职工福利制度 best-efforts agreement 证券尽力推销协议 beta coefficient 贝塔系数 beta risk 贝塔风险，第二种类型误差 betterment 改造投资，改造工程投资B/F 余额承前 Bias 偏差，偏向性 bid ①买价②投标bid bond 投标保证金 bid price①买方出价，买价②投标价格 big bath 巨额冲销Big Board 大证券交易所 Big Five 五大会计师事务所 bill ①汇票，票据②通知单，清单③账单，发货票 billing 开发票，开账单 billing clerk 开票员 bill of entry 报关单bill of exchange 汇票 bill of lading 提货单，提单 bill of materials 用料单 bill of sales 销货清单，卖据 bills payable 应付票据 bills receivable 应收票据B/L 提货单 black market 黑市 black money 黑钱 blank bill of lading 不记名提货单blank check 空白支票 blank endorsement 不记名背书 blanket mortgage 总括抵押blanket order 总括订货单 blanket price 总括价格 blind entry 失实分录，未加说明的分录 blind purchase 盲目采购 blue-chip 蓝筹码股票，热门股票 blue-sky laws 蓝天法，股票发行控制法 board chairman 董事长 board minutes 董事会会议记录 board of directors 董事会 board of trade 同业公会，商会 bond ①债券②保证书，保证金③忠诚保证 bond conversion 债券兑换 bond discount 债券折价 bonded goods 保税货物 bonded warehouse 保税仓库 bond financing 债券筹资 bondholder 债券持有人 bond indenture 债券信托契约，债券契约 bonding company 忠诚担保公司 bond issue cost 债券发行成本bond premium 债券溢价 bond rating 评定债券等级bonds outstanding 流通在外债券 ,未偿付债券 bonds payable 应付公司债券 bond yield 债券收益率 bonus 奖金 ,红利 bonus issue 发行红利股 book ①账簿②账面的③记账 book audit 账簿审计 book balance 账面余额 book inventory 账面存货 , 账面盘存 bookkeeper 簿记员 ,记账员bookkeeping①簿记，记账②簿记学 book of final entry 终结分录账簿 book of orginal entry 原始分录账簿 book profit 账面利润，账面盈利 book rate of return 账面收益率books of accounts 账簿 book value 账面价值 book value per share 每股账面价值 boot 补价 borrowing 借贷，借款 borrowing power 借款能力 bottom line 损益表底线，最终财务成果 B/R 应收票据 branch 分支机构，分店 branch accounting 分支机构会计，分店会计 branch current account 分支机构往来账户，分店往来账户 branch ledger 分支机构分类账 brand name 牌号名称，商标名称 breach of contract 违约，违反合同 breach of trust 违反信托 breakdown 分解，按细目分类 break-even analysis 损益分界分析，损益平衡分析 break-even chart 损益分界图表，损益平衡图表 break-even point 损益分界点，损益平衡点 break-up value 拆卖价值 bribes and kickbacks 贿赂和回扣 bridging loan 过渡性贷款British Accounting Association 英国会计学会 broker 经纪人 brokerage 经纪人佣金brought down 入次页，过次页 brought forward 承前页 budget 预算 budgetary control 预算控制budget decision 预算决策 bugeting 预算编制 budget management 预算管理 budget variance 预算差异 buffer stock 保险库存 ,缓冲存货 bull ①买空②买空者 ,多头bullion 金银块 ,金银条 bull market 牛市 , 涨市 burden 间接费用 burden rate 间接费用率 business①商业，工商业②企业③经营，营业 business accounting 企业会计business barometer 工商业指标 business combination 企业合并 business cycle 商业周期，商业循环 business environment 企业环境 business failure 经营失败 business income 企业收益，营业收益 business risk 经营风险，营业风险 business segment 企业分部 business transaction 企业交易，营业业务 business trust 企业经营信托 buy and hold decision 购入和持存决策 buyer，s credit 买方信贷 buying expense 进货费用buyout 收购股权，收购控制股权 buy over 收买，贿赂 bylaws 公司章程细则 by-product 副产品CA 特许会计师 cable transfer 电汇 calculation 计算 calculator 计算器 calendar year 日历年度 call ①期前偿还，期前兑回②催交股款③买方期权 callable bond 可提前兑回债券 callable preferred stock 可提前兑回优先股 call loan 活期拆放贷款 call option 股票购买期权 call premium 提前兑回溢价 call price 提前兑回价格 call provision 提前兑回条款 cancelable lease 可取消租约。

13 1123 预付账款Accounts P repay ment14 1131 应收股利Dividend Receivable15 1132 应收利息Accrued Interest Receivable16 1211 应收保户储金保险专用Receivable Depos it from the Insured17 1221 应收代位追偿款保险专用Subrogation Receivables18 1222 应收分保账款保险专用Reinsurance Accounts Receivable19 1223 应收分保未到期责任准备金保险专用Receivable Depos it for Undue Duty of Reinsurance20 1224 应收分保保险责任准备金保险专用Receivable Depos it for Duty of Reinsurance21 1231 其他应收款Other Accounts Receivable22 1241 坏账准备Bad Debit Reserve23 1251 贴现资产银行专用Deposit of Capital Discounted24 1301 贷款银行和保险共用Loans25 1302 贷款损失准备银行和保险共用Loans Impair ment Reserve26 1311 代理兑付证券银行和证券共用Vicariously Cashed Securities27 1321 代理业务资产Capital in V icarious Business28 1401 材料采购P r ocurement of Materials29 1402 在途物资Mater ials in Trans it30 1403 原材料Raw Materials31 1404 材料成本差异Balance of Materials32 1406 库存商品Commodity Stocks33 1407 发出商品Goods in Tr ansit34 1410 商品进销差价Difference betw een Purchase and Sales of Commodities35 1411 委托加工物资Mater ials for Cons igned P r ocessing36 1412 包装物及低值易耗品Wrappage and E as ily Wornout Inexpensive Articles37 1421 消耗性生物资产农业专用Consumptive Biological Assets38 1431 周转材料建造承包商专用Revolving Materials39 1441 贵金属银行专用E x pensive Metals40 1442 抵债资产金融共用Capital for Debt Pay ment41 1451 损余物资保险专用Salvage Value Of Insured Properties42 1461 存货跌价准备Reserve For Stock Depreciation43 1501 待摊费用Unamortized Expenditures44 1511 独立账户资产保险专用Capital in Independent Accounts45 1521 持有至到期投资Held-To-Matur ity Investment46 1522 持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impair ment47 1523 可供出售金融资产Financ ial Assets Available for Sale48 1524 长期股权投资Long-ter m Equity Investment49 1525 长期股权投资减值准备Reserve for Long-ter m E quity Investment Impair ment50 1526 投资性房地产Investment Real E state51 1531 长期应收款Long-ter m Accounts Receivable52 1541 未实现融资收益Unr ealized Financing P rofits53 1551 存出资本保证金保险专用Deposit for Capital Recognizance54 1601 固定资产Fixed Assets55 1602 累计折旧Accumulative Deprec iation56 1603 固定资产减值准备Reserve for Fixed Assets Impair ment57 1604 在建工程Construction in P rocess58 1605 工程物资Engineer Material59 1606 固定资产清理Disposal of Fixed Assets60 1611 融资租赁资产租赁专用Financ ial Leas ing Assets61 1612 未担保余值租赁专用Unguaranteed Residual Value62 1621 生产性生物资产农业专用P r oductive Biological Assets63 1622 生产性生物资产累计折旧农业专用Accumulative Deprec iation of P roductive BiologicalAssets64 1623 公益性生物资产农业专用Biological Assets for Commonw eal65 1631 油气资产石油天然气开采专用Oil and Gas Assets66 1632 累计折耗石油天然气开采专用Accumulated Depletion67 1701 无形资产Intangible Assets68 1702 累计摊销Accumulated A mortization69 1703 无形资产减值准备Reserve for Intangible Assets Impair ment70 1711 商誉Business Reputation71 1801 长期待摊费用Long-ter m Deferred E x penses72 1811 递延所得税资产Deferred Income Tax Assets87 2221 应交税费Tax Payable88 2231 应付股利Dividend Payable89 2232 应付利息Accrued Interest Payable90 2241 其他应付款Other Accounts P ayable91 2251 应付保户红利保险专用Dividend Payable for The Insured92 2261 应付分保账款保险专用Dividend Payable for Reinsurance93 2311 代理买卖证券款证券专用Receivings from V icarious ly Traded Secur ities94 2312 代理承销证券款证券和银行共用Receivings from V icarious ly Sold Securities95 2313 代理兑付证券款证券和银行共用Receivings from V icarious ly Cashed Securities96 2314 代理业务负债Liabilities from Vicarious Business97 2401 预提费用Withholding Expenses98 2411 预计负债E stimated Liabilities99 2501 递延收益Deferred Profits100 2601 长期借款Long-ter m Borrow ings101 2602 长期债券Long-ter m Bonds六、损益类129 6001 主营业务收入P r ime Operating Revenue130 6011 利息收入金融共用Interest Income131 6021 手续费收入金融共用Commission Income132 6031 保费收入保险专用P r emium Income133 6032 分保费收入保险专用Reinsurance P remium Income134 6041 租赁收入租赁专用Leasehold Income135 6051 其他业务收入Other Bus iness Income136 6061 汇兑损益金融专用E xchange Gain or Loss137 6101 公允价值变动损益P r ofit and Loss from Fair Value Changes 138 6111 投资收益Income on Investment139 6201 摊回保险责任准备金保险专用Amortized Deposit for Duty140 6202 摊回赔付支出保险专用Amortized Compensation Expenses 141 6203 摊回分保费用保险专用Amortized Reinsurance E x penditur es 142 6301 营业外收入Nonrevenue Receipt143 6401 主营业务成本P r ime Operating Cost144 6402 其他业务成本Other Operating Cost145 6405 营业税金及附加Business Tax and Surcharges146 6411 利息支出金融共用Interest E x penses147 6421 手续费支出金融共用Commission E xpenses148 6501 提取未到期责任准备金保险专用Appropriation of Deposit for Undue Duty 149 6502 提取保险责任准备金保险专用Appropriation of Deposit for Duty 150 6511 赔付支出保险专用Compensation E x penses151 6521 保户红利支出保险专用Dividend Expenses for The Insured 152 6531 退保金保险专用Loan Value153 6541 分出保费保险专用Reinsurance P remium154 6542 分保费用保险专用Reinsurance E xpenses155 6601 销售费用Marketing Costs156 6602 管理费用Managing Costs157 6603 财务费用Financ ing Costs。

会计学院《财务管理学》课程中英文简介Corporate Finance课程代码： 040013A/040013B Course Code ： 040025A/040015A /040012B 040025A/040015A /040012B 040025A/040015A课程名称：财务管理学Course Name ： Corporate Finance学时： 48/32/80 Periods ： 48/32/80学分： 3/2/5 Credits ： 3/2/5考核方式：考查 /考试Assessment： Inspection/Examination先修课程：Preparatory Courses ：成本管理会计学（上）MA1Management Accounting Ⅰ本课程是国际会计专业方向的基础财务管理学课程，主要讲授的是财务经理在进行投资、筹资和日常营运管理过程中如何进行财务决策，才能实现股东财富最大化这一企业理财目标。

先修课程为管理会计基础（MA1 ）。

该课程主要包括以下内容：（1）财务管理学简介；（2）财务环境和其组成要素分析。

（3）证券估价。

（ 4）利息率和汇率的确定：利息率的影响因素和确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论和利率平价理论。

（5）战略决策——资本预算：主要讲授项目现金流的确定、资本预算方法和决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。

（ 6）战略决策——资本成本：主要讲授资本结构、个别资本成本（包括债券、优先股、普通股）和综合资本成本的确定。

（ 7）经营决策——营运资本管理：主要讲授营运资本筹资决策、存货、应收帐款的管理。

（ 8）财务计划：主要讲授财务计划（或资金需求计划）的编制和分析。

Corporate Finance Fundamentals [FN1] is a fundamental course in managerial financewith an emphasis on the major decisions to be made by the financial executive of an organization. Topics introduced in FN1 include the following parts:Part 1 Introduction to the corporate finance; Part 2The financial environment ，including the financial system, the major intermediaries and the specialized markets; Part 3Security valuation: Risk-free assets, including the interest rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relationship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealth, alternative capital budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of financial planning.中英文课程简介《财务管理学》课程中英文简介Financial Management课程代码： 040015A Course Code ： 040015A课程名称：财务管理学Course Name ： Financial Management学时： 80 Periods ： 80学分： 5 Credits ： 5考核方式：考试Assessment：Examination先修课程：会计学基础Preparatory Courses ： Accounting财务管理学是会计学和注册会计师专业的学科基础课，开设本课程的主要任务是加强学生对财务管理理论与实务的全面、深入了解，培养学生课堂讨论和课外阅读与写作的习惯，引导学生对有关现代企业财务管理问题进行思考，从而培养出适应市场经济需要的中级理财者。