财务类表单-中英文对照

会计常见中英文词汇对照表-Accountingwords会计科目中英文对照代码名称1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties 1138其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款 allowance for uncollectible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金prepaid rents 1253 预付保险费prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 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 investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 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financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1102 短期投资跌价准备 Short-term investments falling price reserves银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 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 reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 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 implement1502 累计折旧 Accumulated depreciation1505 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 1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 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 Goodwill1805 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 reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 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 - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased 2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loanspayable - current portion2273 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 cycle2277 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 portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees 2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable 2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities 2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other74 2001 短期借款 short-term loan81 2101 交易性金融负债transaction financial liabilities 83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 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 2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 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 2331 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 2341 递延税款 Deferral taxes3 业主权益 owners equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-up capital 实收股本 Paid-up stock3103 已归还投资 Investment Returned3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资Profits capitalized on return of investment 3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金Withdrawal reserve for businessexpansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalized on return of investment '314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit34 权益调整 equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 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 cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses 56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 agency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费travelling expense, travel 6155 运费shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses, freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 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 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用other research and development expenses122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures 126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and。

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。

完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中：原材料Finished goods 产成品(库存商品)页脚内容1Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资页脚内容2Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款页脚内容3Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款页脚内容4Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital 其中:国有法人资本Collective legal person’s capital 集体法人资本Personal capital 个人资本Foreign businessmen’s capital 外商资本Capital surplus 资本公积surplus reserve 盈余公积页脚内容5Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity 所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金页脚内容6Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入) Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减：所得税页脚内容7Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid 增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows 分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees 用现金支付，并代表员工12)Value added tax on purchases paid 增值税购货支付页脚内容813)Income tax paid 所得税的缴纳14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows 分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资页脚内容933)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出页脚内容1053)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1.Investing and Financing Activities that do not Involve in2.Cash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动3.56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产4.57)Repayment of debts by the transfer of investments偿还债务的转移投资5.58)Investments in the form of fixed assets投资在形成固定资产6.59)Repayments of debts by the transfer of inventories偿还债务的转移库存量7.2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动8.62)Net profit 净利润9.63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销10.64)Depreciation of fixed assets固定资产折旧11.65)Amortization of intangible assets 无形资产摊销12.Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产13.66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）页脚内容1114.67)Losses on scrapping of fixed assets 损失固定资产报废15.68)Financial expenses 财务费用16.69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）17.70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）18.71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）19.72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）20.73)Increase in operating payables (or deduct: decrease)增加的经营应付账款（或减：减少）21.74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额22.75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物24.76)cash at the end of the period 在此期限结束的现金，25.77)Less: cash at the beginning of the period 减：现金期开始26.78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束27.79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始28.80)Net increase in cash and cash equivalents 净增加现金和现金等价物一、资产类Assets页脚内容12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页脚内容13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页脚内容14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页脚内容15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页脚内容16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页脚内容17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页脚内容18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页脚内容19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页脚内容20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页脚内容21一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Capita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Capital(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页脚内容22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页脚内容23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页脚内容24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页脚内容25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页脚内容26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页脚内容27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页脚内容28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Adminisstrative 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页脚内容29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页脚内容30第六章凭证、账页及报表样本财务费用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页脚内容31。

（财务管理表格）中国会计制度科目英文对照表中国会计制度科目英文对照表现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款 Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V AT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax中国国家机关名称中英文对照中国国家机关名称China"s State Organs全国人民代表大会National People’s Congress (NPC)主席团Presidium常务委员会Standing Committee办公厅General Office秘书处Secretariat代表资格审查委员会Credentials Committee提案审查委员会Motions Examination Committee民族委员会Ethnic Affairs Committee法律委员会Law Committee财务经济委员会Finance Affairs Committee外事委员会Foreign and Economy Committee 教育，科学，文化委员会Education, Science, Culture and Public Health Committee内务司法委员会Committee for Internal and Judicial Affairs华侨委员会Overseas Chinese Affairs Committee 法制委员会Commission of Legislative Affairs 特定问题委员会Committee of Inquiry into Special Questions宪法修改委员会Committee for Revision of the Constitution中华人民共和国主席President of the People’s Republic of China中央军事委员会Central Military Commission最高人民法院Supreme People’s Court最高人民检察院Supreme People’s Procuratorate国务院State Council(1)国务院部委Ministries and Commissions Directly under the State Council外交部Ministry of Foreign Affairs国防部Ministry of National Defence国家发展计划委员State Development Planning Commission国家经济贸易委员会State Economic and Trade Commission教育部Ministry of Education科学技术部Ministry of Science and Technology 国家科学技术工业委员会Commission of Science, Technology and Industry for National Defence国家民族事务委员会State Ethnic Affairs Commission公安部Ministry of Public Security国家安全部Ministry of State Security监察部Ministry of Supervision民政部Ministry of Civil Affairs司法部Ministry of Justice财政部Ministry of Finance人事部Ministry of Personnel劳动和社会保障部Ministry of Labour and Social Security国土资源部Ministry of Land and Resources建设部Ministry of Construction铁路部Ministry of Railways交通部Ministry of Communications信息产业部Ministry of Information Industry水利部Ministry of Water Resources农业部Ministry of Agriculture对外贸易经济合作部Ministry of Foreign Trade and Economic Cooperation文化部Ministry of Culture卫生部Ministry of Public Health国家计划生育委员会State Family Planning Commission中国人民银行People’s Bank of China国家审计署State Auditing Administration(2)国务院办事机构Offices under that State Council国务院办公厅General Office of the State Council 侨务办公厅Office of Overseas Chinese Affairs 港澳办公厅Hong Kong and Macao Affairs Office台湾办公厅Taiwan Affairs Office法制办公厅Office of Legislative Affairs经济体制办公厅Office for Economic Restructuring国务院研究室Research Office of the State Council新闻办公室Information Office(3)国务院直属机构Departments Directly under the State Council海关总署General Administration of Customs 国家税务总局State Taxation Administration国家环境保护总局State Environmental Protection Administration中国民用航空总局Civil Aviation Administration of China (CAAC)国家广播电影电视总局State Administration of Radio, Film and Television国家体育总局State Physical Cultural Administration国家统计局State Statistics Bureau国家工商行政管理局State Administration of Industry and Commerce新闻出版署Press and Publication Administration国家版权局State Copyright Bureau国家林业局State Forestry Bureau国家质量技术监督局State Bureau of Quality and Technical Supervision国家药品监督管理局State Drug Administration (SDA)国家知识产权局State Intellectual Property Office (SIPO)国家旅游局National Tourism Administration国家宗教事务局State Bureau of Religious Affairs 国务院参事室Counsellors’ Office of the State Council国务院机关事务管理局Government Offices Administration of the State Council(4)国务院直属事业单位Institutions Directly under the State Council新华通讯社Xinhua News Agency中国科学院Chinese Academy of Sciences中国社会科学院Chinese Academy of Social Sciences中国工程院Chinese Academy of Engineering 国务院发展研究中心Development Research Centre of the State Council国家行政学院National School of Administration 中国地震局China Seismological Bureau中国气象局China Meteorological Bureau中国证券监督管理委员会China Securities Regulatory Commission (CSRS)(5)部委管理的国家局State Bureaux Administration by Ministration or Commission)国家粮食储备局(国家发展计划委员会)State Bureau of Grain Reserve (Under the State Development Planning Commission)国家国内贸易局State Bureau of Internal Trade 国家煤炭工业局State Bureau of Coal Industry 国家机械工业局State Bureau of Machine Building Industry国家冶金工业局State Bureau of Metallurgical Industry国家石油和化学工业局State Bureau of Petroleum and Chemical Industry国家轻工业局State Bureau of Light Industry国家纺织工业局State Bureau of Textile Industry国家建筑材料工业局State Bureau of Building Materials Industry国家烟草专卖局State Tobacco Monopoly Bureau 国家有色金属工业局State Bureau of Nonferrous Metal Industry(以上由国家经贸委管理above are all under the State Economic and Trade Commission)国家外国专家局(人事部) State Bureau of Foreign Experts Affairs (under the Ministry of Personnel)国家海洋局(国土资源部) State Bureau of Oceanic Administration (under the Ministry of Land and Resources)国家测绘局(国土资源部) State Bureau of Surveying and Mapping (ditto)国家邮政局(信息产业部) State Post Bureau (under the Ministry of Information Industry)国家文物局(文化部) State Cultural Relics Bureau (under the Ministry of Culture)国家中医药管理局(卫生部) State Administration of Traditional Chinese Medicine (under the Ministry of Public Health)国家外汇管理局(中国人民银行总行) State Administration of Foreign Exchange (under the People’s Bank of China)国家出入境检验检疫局(海关总署) State Administration for EntryExit Inspection and Quarantine (under the General Administration of Customs)[分享]财会名词汉英对照表！（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting 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（2）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（3）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)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.O.B shipping point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 and allowance 坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐Bad debt allowance损益表法Income statement approach 资产负债表法Balance sheet approach帐龄分析法Aging analysis method 直接冲销法Direct write-off method带息票据Interest bearing note 不带息票据Non-interest bearing note出票人Maker 受款人Payee 本金Principal 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（4）存货存货Inventory 商品存货Merchandise inventory 产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment 寄销人Consignor 承销人Consignee定期盘存Periodic inventory 永续盘存Perpetual inventory购货Purchase 购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification 加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO 移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value 重置成本Replacement cost 可变现净值Net realizable value上限Upper limit 下限Lower limit 毛利法Gross margin method零售价格法Retail method 成本率Cost ratio（5）长期投资长期投资Long-term investment 长期股票投资Investment on stocks长期债券投资Investment on bonds 成本法Cost method权益法Equity method合并法Consolidation method 股利宣布日Declaration date股权登记日Date of record 除息日Ex-dividend date 付息日Payment date 债券面值Face value, Par value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 现金股利Cash dividends股票股利Stock dividends 清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization（6）固定资产固定资产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 cost 净值Net value 在建工程Construction-in-process 磨损Wear and tear 过时Obsolescence 直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance 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) 资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments（7）无形资产无形资产Intangible assets 专利权Patents 商标权Trademarks, Trade names 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill 开办费Organization cost租赁权Leasehold 摊销Amortization（8）流动负债负债Liability 流动负债Current liability 应付帐款Account payable应付票据Notes payable 贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable 预收收益Prepayments by customers存入保证金Refundable deposits 应付费用Accrual expense增值税Value added tax 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Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency 或有负债Contingent 或有损失Loss contingencies或有利得Gain contingencies 永久性差异Permanent difference时间性差异Timing difference 应付税款法Taxes payable method纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method会计&财务术语的中英对照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。

{财务管理财务表格}财务英语中英文对照表部分auditor审计师auditmittee审计委员会averagecollectionperiod平均收账期AICPA美国注册会计师协会APBOpinions会计准则委员会意见书Bbalance余额baddebtrecoveries坏账收回baddebts坏账baddebtsexpense坏账费用balancesheet资产负债表balancesheetequation资产负债表等式basketpurchase一揽子采购betterment改造投资，改造工程投资bearerinstrument不记名票据bonds债券bookoforiginalentry原始分录账簿bookvalue账面价值Ccapital资本capitalstockcertificate股本证明书cashbasis收付实现制（现金收付制）cashdividends现金股利cashflowstatement现金流量表carryingamount账面价值carryingvalue账面价值callablebonds可赎债券，可提前兑回债券callpremium提前兑回溢价capitallease资本租赁（指融资租赁）cashdiscounts现金折扣cashequivalents现金等价物capitalimprovement资本改造支出capitalized资本化callablebonds可赎债券，可提前兑回债券callpremium提前兑回溢价capitallease资本租赁（指融资租赁）certifiedpublicaccountant(CPA)注册会计师charge①费用；②赊账，指赊欠而采用记账的方式；③留置权chartofaccount会计科目表closingentries结账分录closingthebooks结账classifiedbalancesheet分类资产负债表poundinterest复利poundinterestmethod复利法contingentliability或有负债contractualrate合同比率convertiblebonds可兑换债券couponrate息票利率covenant合同条款monstock普通股poundentry复合分录corporation公司costofgoodssold销售成本costofsales销售成本costrecovery成本收回poundentry复合分录continuityconvention持续经营惯例contraaccount抵减账户contraasset抵减资产cost-benefitcriterion成本-效益标准pensatingbalances补偿性存款额conservatism稳健性，保守性parativefinancialstatement比较财务报表consistency一致性costofgoodsavailableforsale可供销售的商品成本costvaluation成本计价consignment寄销copyright版权creditor债权人credit贷方cross-referencing对照检录cutofferror截止错误，截账误差currentassets流动资产currentliabilities流动负债currentratio流动比率currentyield本期收益率Ddataprocessing数据处理过程daystocollectaccountreceivable应收账款收回天数debtor债务人depreciation折旧debit借方deferredcredit递延贷项deferredrevenue递延收入debenture公司债券debt-to-equityratio债务股本比debt-to-total-assetsratio债务全部资产比deferredcharges递延费用depletion折耗depreciablevalue应计折旧depreciationschedule折旧计划表discountamortization债券折价摊销discountonbonds债券折价discountrates贴现率disposalvalue残值double-entrysystem复式记账系统double-declining-balancedepreciation(DDB)双倍余额递减法Eearnings收益（利润）economiclife经济寿命effective-interestamortization实际利率摊销法effectiveinterestrate实际利率entity主体（会计主体）explicittransactions明计交易expenses费用expenditures支出Ffaceamount票面值FASBStatement财务会计委员会公告financialaccounting财务会计FinancialAccountingStandardsBoard(FASB)（美国）财务会计准则委员会fiscalyear①会计年度（财务年度）；②财政年度financinglease融资租赁法finishedgoodsinventory产成品存货fixedassets固定资产franchises特许经营权，专营权first-in,first-out(FIFO)先进先出F.O.B.destination目的地抵岸价格F.O.B.shippingpoint起运点交货ForeignCorruptPracticesAct反国外行贿法案freightin运入运费freightout运出运费futurevalue将来值GGAAP一般公认会计原则generallyacceptedaccountingprinciples一般公认会计原则generaljournal普通日记账generalledger总分类账generalcontrols一般控制goingconcernconvention持续经营惯例goodwill商誉grossmargin毛利grossmarginpercentage毛利率grossprofit毛利grossprofitpercentage毛利率grossprofittest毛利测试法grosssales销售收入总额Hholdinggain资产置存收益Iimplicittransactions内含成本imprestbasis定额备用金制implicitinterest隐含利息imputedinterest推算利息imputedinterestrate推算利率improvement改造投资intangibleassets无形资产independentopinion独立意见书inventory存货ine利润（收益）inestatement利润表interimperiods期间InternationalAccountingStandardsCommittee(IASC)国际会计准则委员会interest利息interest-coverageratio利率保障系数interestperiod利息期interestrate利率inventoryprofit存货利润，存货盈利inventoryshrinkage库存损耗inventoryturnover存货周转率inwardtransportation运入运费inputcontrols输入控制internalcontrol内部控制Jjournalentry日记账分录journalizing记录日记账Kkeyingofentries分录锁定Llast-in,first-out(LIFO)后进先出lease租赁ledger分类账leasehold租赁权leaseholdimprovement租赁资产改良投资liabilities负债limitedliability有限责任lineofcredit信用贷款之最高额度LIFOincrement后进先出增量LIFOlayer后进先出存货层次LIFOreserve后进先出法准备licenses许可（证）long-livedassets长期资产long-term-debt-to-total-capitalratio长期债务与总资本比long-termliabilities长期债务lower-of-cost-or-marketmethod(LCM)成本与市价孰低Mmanagementreports管理报告managementaccounting管理会计matching配比原则materialityconvention重要性惯例marketrate市价，市场利率，市场汇率mortgagebond抵押债券multiple-stepinestatement多步式利润表Nnotespayable应付票据netine净利润netbookvalue账面净值netsales销售净额nominalinterestrate名义利率Oopenaccount①未清账；②赊账，指赊购和记账交易operatingine营业收益operatingprofit营业利润operatingcycle营业周期operatingstatement营业报表operatinglease经营租赁otherpostretirementbenefits其它退休后保障outputcontrols输出控制owners’equity所有者权益Ppatents专利权paid-incapital投入资本（缴入股本）paid-incapitalinexcessofparvalue超面值缴入股本partnership合伙企业parvalue股面价值，票面价值pensions养老金percentageofaccountsreceivablemethod应收账款百分比法percentageofsalesmethod销售百分比法periodcosts期间费用permanentaccount永久账户periodicinventorysystem存货定期盘存制度perpetualinventorysystem存货永续盘存制度physicalcount实物盘点plantassets固定资产P&Lstatement损益表posting过账pretaxine税前收益profitabilityevaluation获利能力评估privatelyaccounting企业会计privatelyowned私有公司productcosts制造成本profit利润premiumonbonds债券溢价presentvalue现值processingcontrols过程控制principal本金privateplacement私募promissorynote期票protectivecovenant防护条款publicaccounting公共会计publiclyowned国有企业Rrawmaterialinventory原材料存货reliability可靠性recognition确认reinvestedearnings留存收益resultsofoperations损益表retainedine留存收益revenue收入reportFORMat报告式returnonsalesratio销售回报率returnonstockholders’equityratio股东权益回报率registeredinstrument记名证券replacementcost重置成本retailer零售商reversingentries回转分录retailinventorymethod零售价盘存法retailmethod零售法residualvalue剩余价值Ssalvagevalue残值sales销售额salesrevenue销售收入scrapvalue废料价值SecuritiesandExchangeCommission(SEC)（美国）证券交易委员会shareholders’equity股东权益simpleentry简单分录single-stepinestatement单步式利润表simpleinterest单利sinkingfund偿债基金sinkingfundbonds拥有偿债基金的债券solvency偿债能力sourcedocument原始凭证soleproprietorship独资企业specificidentificationmethod个别鉴定法specialjournals特种日记账statedvalue股本statementoffinancialcondition财务状况表statementoffinancialposition财务状况表stockcertificate股票凭证stockholders’equity股东权益statementofcashflows现金流量表statementofearnings收益表statementofine利润表statementofineandretainedine损益和留存收益表statementofoperations损益表statementofretainedine留存收益表statementofrevenueandexpenses损益表statedrate名义利率straight-linedepreciation直线折旧subordinateddebentures次级贷款Ttangibleassets有形资产T-accountT-型账户terminalvalue终值temporaryaccounts临时账户transaction交易trialbalance试算平衡表trustindenture信托契约trademarks商标Uunearnedrevenue未实现收入（预收账款）underwriters承销商unregisteredinstrument未记名证券unsubordinateddebenture普通信用债券unitdepreciation单件折旧usefullife使用寿命Wweighted-averagecost加权平均成本wholesaler批发商workingcapital营运资本workingcapitalratio营运资本比率workingpaper工作表worksheet工作底稿workinprocessinventory在制品write-down减值Yyieldtomaturity到期收益率，到期收益感谢阅读多年企业管理咨询经验，专注为企业和个人提供精品管理方案，企业诊断方案，制度参考模板等欢迎您下载，均可自由编辑。

完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中：原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital 其中:国有法人资本Collective legal person’s capital 集体法人资本Personal capital 个人资本Foreign businessmen’s capital 外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity 所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减：所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid 增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows 分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees 用现金支付，并代表员工12)Value added tax on purchases paid 增值税购货支付13)Income tax paid 所得税的缴纳14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows 分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1.Investing and Financing Activities that do not Involve inCash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease)增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less: cash at the beginning of the period 减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物一、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 V AT已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V AT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 V AT changeover未交增值税Unpaid V AT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Capita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Capital(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Adminisstrative 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。

完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中:原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment:长期投资:Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减:累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减:固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产(长期待摊费用)Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital 个人资本Forei gn businessmen’s capital外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失(以“-”号填列)Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including:Export sales 其中:出口产品销售收入Less:Sales discount and allowances 减:销售折扣与折让Net sales of products 产品销售净额Less:Sales tax 减:产品销售税金Cost of sales产品销售成本Including:Cost of export sales其中:出口产品销售成本Gross profit on sales产品销售毛利Less:Selling expenses 减:销售费用General and administrative expenses管理费用Financial expenses 财务费用Including:Interest expenses (minus interest income) 其中:利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add:profit from other operations加:其他业务利润Operating profit营业利润Add:Income on investment 加:投资收益Add:Non-operating income 加:营业外收入Less:Non-operating expenses 减:营业外支出Add:adjustment of loss and gain for previous years加:以前年度损益调整Total profit利润总额Less:Income tax 减:所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人:时间:单位:Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动:01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分,总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付,并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分,总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利,利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产,无形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产,无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付,以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分,总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量, 3.Cash Flows from Financing Activities:cash流量筹资活动:36)Proceeds from issuing shares从发行股票的收益,37)Proceeds from issuing bonds 由发行债券的收益,38)Proceeds from borrowings 由借款的收益,41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用,45)Cash payments for distribution of dividends or profits分配股利或利润支付现金,46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付,48)Cash payments for reduction of registered capital减少注册资本以现金支付,51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分,总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1. Investing and Financing Activities that do not Involve inCash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产,无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产(或减:收益)67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理(或减:收益)70)Defered tax credit (or deduct: debit) defered税收抵免(或减:借记卡)71)Decrease in inventories (or deduct:increase) 减少存货(或减:增加)72)Decrease in operating receivables (or deduct: increase) 减少经营性应收(或减:增加)73)Increase in operating payables (or deduct: decrease)增加的经营应付账款(或减:减少)74)Net payment on value added tax (or deduct: net receipts净支付的增值税(或减:收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金,77)Less: cash at the beginning of the period 减:现金期开始78)Plus: cash equivalents at the end of the period加:现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减:现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物。

资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods bystages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 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 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 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 implement1502 累计折旧Accumulated depreciation1505 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 reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 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Goodwill1805 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 reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income '191101待处理流动资产损溢Wait deal intangible assets loss or income'191102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 liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 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 2331 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 year2341 递延税款Deferral taxes 三、所有者权益类OWNERS' EQUITY资本Capita3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other commonaccumulation fund'314110 应付普通股股利Common Stock dividends payable '314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit 四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 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 cessation4107 劳务成本Service costs五、损益类Profit and loss 收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 5203 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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 value5405 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Expenses5501 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 fees5502 管理费用Adminisstrative 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

【财务管理表格】财务英语中英文对照表部分xxxx年xx月xx日xxxxxxxx集团企业有限公司Please enter your company's name and contentv财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholder s’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益谢谢阅读!!! 随心编辑，值得下载拥用！专业│专注│精心│卓越。

中英文财务报表词语对照表一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时刻点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流淌资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期托付贷款Entrusted loan receivable due within one y ear减：一年内到期托付贷款减值预备Less: Impairment for Entruste d loan receivable due within one year减：短期投资跌价预备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账预备Less: Bad debt provision for Account rec eivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账预备Less: Bad debt provision for Other rec eivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价预备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due withi n one year一年内到期的应收融资租赁款Finance lease receivables due with in one year其他流淌资产Other current assets流淌资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment托付贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值预备Less: Impairment for long-term equit y investment减：长期债权投资减值预备Less: Impairment for long-term debt investment减：托付贷款减值预备Less: Provision for entrusted loan receiva ble长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值预备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值预备Less: Impairment for construction in prog ress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值预备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residua l values融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者(或股东)权益Liability & Equity流淌负债Current liability短期借款Short-term loans应对票据Notes payable应对账款Accounts payable已结算尚未完工款预收账款Advance from customers应对工资Payroll payable应对福利费Welfare payable应对股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应对款Other payable预提费用Accrued Expense估量负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流淌负债Other current liability流淌负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应对债券Bonds payable长期应对款Long-term payable专项应对款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益(或股东权益) Owners’Equity实收资本(或股本) Paid in capital减;已归还投资Less: Capital redemption实收资本(或股本)净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资缺失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者(或股东)权益合计Total Equity负债及所有者(或股东)权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润(亏损以“—”填列) Gross Profit ( - means lo ss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense治理费用G&A expense财务费用Finance expense三、营业利润(亏损以“—”填列) Profit from operation ( - means los s)加：投资收益(亏损以“—”填列) Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额(亏损总额以“—”填列) Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资缺失Add: Unrealised investment losses五、净利润(净亏损以“—”填列) Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus r eserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and w elfare fund提取储备基金Appropriation of reserve fund提取企业进展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners distribution减：应对优先股股利Less: Appropriation of preference shares di vidend提取任意盈余公积Appropriation of discretionary surplus reserve应对一般股股利Appropriation of ordinary shares dividend转作资本(或股本)的一般股股利Transfer from ordinary shares di vidend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1. 出售、处置部门或被投资单位收益Gains on disposal of opera ting divisions or investments2. 自然灾难发生缺失Losses from natural disaster3. 会计政策变更增加(或减少)利润总额Increase (decrease) in pr ofit due to changes in accounting policies4. 会计估量变更增加(或减少)利润总额Increase (decrease) in pr ofit due to changes in accounting estimates5. 债务重组缺失Losses from debt restructuring。

财务英语英汉对照表19992516·A·Abandoned asset 废弃资产·Abandonment decision 废弃决策·Abandonment stage 废弃时期·Abandonment value 废弃价值·Abatement 减免、冲销·Abatement of taxes 减税、退税·Abbreviated accounts 简式会计报·ABC system(of inventory control)分级存货操纵制度·Ability to pay taxation 纳税能力·Ability to service debts 偿债能力·Abnormal cost 专门成本·Abnormal depreciation 专门折旧·Abnormal gain 专门利得、专门收益·Abnormal loss 专门缺失·Abnormal shrinkage 专门盘亏·Abnormal spoilage 专门损耗·Abnormal yield curve 专门收益率曲线·About of circa 大约·About par 超过票面值·Above the line 线上项目·Abscond 潜逃·Absolute amount 绝对数，绝对金额·Absolute cost advantage 绝对成本优势·Absolute endorsement 绝对背书·Absolute fixed cost 绝对固定成本·Absolute insolvency 绝对无力偿付·Absolute interest 绝对权益·Absolute priority 绝对优先求偿权·Absolute liability 绝对赔偿责任·Absolute title 绝对产权·Absolute value 绝对值·Absolve 免偿债务，接触债务·Absorbed overhead 已转并间接费用，已摊配间接费用·Absorption 转并，摊配·Absorption account 转并帐户，摊配帐户·Absorption costing 摊配与成本运算法·Absorption rate 摊配比率·Abstinence 节欲，克制·Abstinence theory of interest 利息的克制理论·Abstract 摘要表·Abstract of title 产权状况摘要表·Abuse 滥用职权·Abuse of tax shelter 滥用避税项目·Abuse of trust 滥用信托权·Accelerated capital recovery system快速资本收回制度·Accelerated cost recovery system 快速（资产）成本回收制度·Accelerated depreciation method 加速折旧法、快速折旧法·Accelerated loan commitment 约定快速偿还贷款·Accelerating bonus plan 快速累进奖金制·Accelerating inflation 快速通货膨胀·Accelerating clause 快速偿付条款·Acceptable investment 可同意投资项目·Absolve 免偿债务，接触债务·Absorbed overhead 已转并间接费用，已摊配间接费用·Absorption 转并，摊配·Absorption account 转并帐户，摊配帐户·Absorption costing 摊配与成本运算法·Absorption rate 摊配比率·Abstinence 节欲，克制·Abstinence theory of interest 利息的克制理论·Abstract 摘要表·Abstract of title 产权状况摘要表·Abuse 滥用职权·Abuse of tax shelter 滥用避税项目·Abuse of trust 滥用信托权·Accelerated capital recovery system快速资本收回制度·Accelerated cost recovery system 快速（资产）成本回收制度·Accelerated depreciation method 加速折旧法、快速折旧法·Accelerated loan commitment 约定快速偿还贷款·Accelerating bonus plan 快速累进奖金制·Accelerating inflation 快速通货膨胀·Accelerating clause 快速偿付条款·Acceptable investment 可同意投资项目·Acceptable reliability level 可同意的可靠性程度·Acceptance 承兑、已承兑票据、验收·Acceptance bank 汇票承兑银行·Acceptance bill 承兑汇票·Acceptance commission 承兑佣金，承兑手续费·Acceptance corporation 汇票承兑公司·Acceptance credit 承兑信用·Acceptance financing 已承兑汇票筹资·Acceptance for honour 承兑拒付汇票·Acceptance letter of credit承兑信用证·Acceptance market 票据市场，汇票贴现市场·Acceptance of bribes 受贿·Acceptance of the bid 中标，得标·Acceptance on security 财产担保承兑·Acceptance payable 应对承兑汇票·Acceptance receivable 应收承兑汇票·Acceptance register 承兑汇票登记薄·Acceptance sampling 验收抽样·Acceptance supra protest 承兑拒付汇票·Accepted bill 已承兑汇票·Accepting house 汇票承兑银行·Acceptor 承兑人，验收人·Acceptor supra protect 代替承兑人·Accept-reject decision 采纳或不采纳决策·Access code 联网密码·Accession 财产增值·Accessory contract 附属合同·Access privileges 入库权，入网权·Access time 存取时刻、连通时刻·Accidental cost 偶然成本，偶生成本·Accidental loss 意外缺失·Accident insurance 事故保险·Accommodation 融通·Accommodation acceptance 融通承兑·Accommodation bill 融通汇票·Accommodation charge 融通欠帐·Accommodation endorsement 融通背书·Accommodation paper 融通票据·Accommodation purchase 融通进货·Accommodator 融通汇票背书人·Accord and satisfaction 和解和清偿·Account 帐户·Accounts 帐薄、报表，帐单，记帐·Accountability 会计责任·Accountable officer 会计官员，出纳官员·Account analysis帐户分析·Accountancy 会计·Account bodies 会计团体·Accountancy profession 会计职业，会计专业·Accountant 会计师·Assistant accountant 助理会计师·Accountant general 总会计师、总会计·Account in charge 主管会计师·Accountant’s compilation report 会计师得编辑报告·Accountant’s database 会计师数据库·Accountant’s department 会计处，会计部门·Accountant’s fees 会计师公费·Accountant’s firm 会计事务所·Accountant for the public interest 公众利益会计师，无偿服务会计师·Accountant’s legal liability 会计师法律责任·Accountant’s lien 会计师留置权·Accountant’s opinion 会计师意见书·Accountant’s report会计师报告·Accountant’s responsibility 会计师职责·Accountants world 会计师世界网站·Account balance 帐户余额·Account bill 帐单·Account books 会计帐薄·Account classification 帐户分类表·Account clerk 帐务员·Account code 账号代码·Account current 往来帐户，往来帐单·Account day 结算日·Account form 帐户式·Accounting 会计，会计学·Accounting and tax database 会计和税务数据库·Accounting associations 会计协会·Accounting assumption 会计假定，会计假设·Accounting bases 会计基础·Accounting basis 会计差不多方法·Accounting changes 会计变更·Accounting clusters 会计制度群体，会计群体·Accounting 会计师职业网站·Accounting computer 会计电子运算机·Accounting concepts 会计概念·Accounting consultation 会计咨询·Accounting consultant 会计咨询师·Accounting control 会计操纵·Accounting convention 会计常规，会计惯例·Accounting corporation 会计公司·Accounting cost 会计成本，记帐成本·Accounting criteria 会计标准·Accounting cushion 会计收益低估·Accounting cycle 会计循环·Accounting data 会计数据·Accounting database 会计数据库·Accounting data processing 会计数据处理·Accounting department 会计部门·Accounting dictionary 会计词典·Accounting directives 会计指令·Accounting disclosure 会计数据公布，会计披露·Accounting doctrine 会计信条·Accounting document 会计凭证·Accounting Education Web 会计教育互联网·Accounting elements 会计要素·Accounting encyclopedias 会计百科全书·Accounting entity会计主体，会计个体·Accounting entity postulate 会计主体假设，会计个体假设·Accounting entity theory 会计个体论·Accounting entry 会计分录·Accounting equation 会计等式·Accounting errors 会计差错·Accounting estimate 会计估量·Accounting ethics 会计道德·Accounting event 会计事项·Accounting evidence 会计凭证，会计证据·Accounting exposure 会计风险暴露·Accounting files 会计档案·Accounting firm 会计师事务所·Accounting firm development 会计师事务所进展中心·Accounting firm merger 会计师事务所兼并·Accounting fraud 会计欺诈·Accounting function 会计职能·Accounting hall of fame 会计名人堂·Accounting harmonization 会计和谐·Accounting history 会计史·Accounting identity会计恒等·Accounting income 会计收益，帐面收益·Accounting information 会计资料，会计信息·Accounting information system 会计信息系统·Accounting internationalization 会计国际化·Accounting journals 会计期刊·Accounting legislation 会计立法，会计法规·Accounting manual 会计手册·Accounting measurement 会计计量·Accounting methods 会计方法·Accounting model 会计模式·Accounting net 会计互联网·Accounting objective 会计目标·Accounting on line 在线会计，联网会计·Accounting partner 会计伙伴·Accounting period 会计期·Accounting period postulate 会计假设·Accounting plan 会计方案·Accounting policies 会计政策·Accounting postulate 会计假设·Accounting practice 会计实物，会计惯例·Accounting price 会计价格，记帐价格·Accounting principle 会计原则·Accounting procedures 会计程序·Accounting process 会计过程·Accounting profession 会计职业，会计专业·Accounting profession organization 会计专业机构·Accounting profit 会计利润·Accounting rate of return 会计收益率·Accounting ratio 会计比率·Accounting records会计记录，会计薄记·Accounting reform 会计改革·Accounting regulation 会计规章，会计条例·Accounting report 会计报告·Accounting research network 会计研究网·Accounting rules 会计规则·Accounting scandal 会计丑闻·Accounting service 会计服务·Accounting software 会计软件·Accounting software package 会计软件组合程序·Accounting software shop 会计软件商店·Accounting standardization 会计标准化·Accounting standard 会计标准，会计准则·Accounting system 会计制度·Accounting technique 会计技术·Accounting technology 电子会计技术·Accounting technologist 电子会计技术师·Accounting terminology 会计名词·Accounting textbook publisher 会计教材出版商·Accounting theory 会计理论·Accounting thought 会计思想·Accounting transaction 会计业务，会计帐务·Accounting unit 会计单位·Accounting valuation 会计计价·Accounting year 会计年度·Account in transit 未达帐项·Account note 帐单·Account number 帐户编号，账号·Accounts 会计帐薄，会计报表·Account sales 承销清单，承销报告单·Accounts payable 应对帐款·Accounts payable payment period应对帐款付款期·Accounts payable subsidiary ledger 应对帐款辅助分类帐·Accounts receivable 应收帐款·Accounts receivable aging schedule 应收帐款帐龄分析表·Accounts receivable assigned 已转让应收帐款·Accounts receivable collection period 应收帐款收帐期·Accounts receivable cost 应收帐款成本·Accounts receivable discounted 已贴现的应收帐款·Accounts receivable financing 应收帐款筹资，应收帐款融资·Accounts receivable management 应收帐款治理·Accounts receivable subsidiary ledger 应收帐款的辅助分类帐·Accounts receivable turnover 应收帐款周转率，应收帐款周转次数·Account stated 已承认的帐项·Account title 帐户名称·Accredit 开出信用证·Accredited business valuation 授权企业估价专业人·Accredited valuation analyst 授权估价分析师·Accreditee 信用证收益人·Accrediter 信用证申请人·Accretion 增殖·Accrual 应计·Accrual basis accounting 应计制会计，权责发生制会计·Accrual concept 应计概念·Accrual date 应收应对日期·Accrued account 应计帐户·Accrued expense 应计费用·Accrued income 应计收益·Accrued interest 应计利息·Accrued items 应计项目·Accrued payable 应计应对款项·Accrued receivable 应计应收项目·Accrued rent 应计租金·Accrued revenue 应计收入·Accrued wages 应计工资·Accumulated amortization 累计摊销，无形资产的冲销帐户·Accumulated deficit(loss) 累进亏损·Accumulated depletion 累计折耗·Accumulated depreciation 累计折旧·Accumulated dividend 累计股利·Accumulated earnings 累计盈余，累计收益·Accumulated earning tax 累计盈余税，累计收益税·Accumulated fund 累计基金·Accumulated income 累计收益·Accumulated profit 累计利润·Accumulation account 累计帐户·Accumulation 累积，累计·Accumulation factor 累计系数·Accumulation shares 累计股份·Accumulation trust 累计信托基金·Accumulative dividends 累计股利·Accumulative sinking fund 累计偿债基金·Accurate presentation 正确反映，准确反映·Acid test 酸性试验，资产流淌性测试·Acid test ratio 酸性试验比率·Acknowledgement 收货回单，同意订货，承认债务通知·Acknowledgement of debt 承认债务，确认债务·Acknowledgement of order 承认订单，同意订单·Acknowledgement of receipt 收款回执·Acquired company 被盘购公司，被兼并公司·Acquired surplus 盘购盈余·Acquiring company 盘购公司，兼并公司·Acquisition 购置，盘购·Acquisition accounting of combination 企业合并的盘购会计·Acquisition cost 购置成本·Acquisition decision 购置决策·Acquisition excess盘购超支·Acquisition price 购置价格·Acquisition surplus 盘购盈余·Acquittance 债务清偿，清偿收据·Across-the-board 全面调整，全盘调整·Across-the-board price change全面调整商品价格·Across-the-board tariff change 全面调整关税税率·Across-the-board wage increase 全面调整工资·Across the counter正常交易·Act 法案·Acting 代理·Action 起诉，诉讼·Active account 活动帐户·Active assets 活动资产·Active capital 活动资金·Active market 活跃的市场·Active partner 参与经营合伙人·Active securities 交易活跃的证券·Active trust 有经营权的信托·Active trustee 有经营权的信托人·Activity 经营活动、生产经营活动·Activity account 生产经营活动帐户·Activity accounting 生产经营活动会计·Activity-based budget 生产经营活动预算·Activity-based costing 作业成本法·Activity cost 作业成本·Activity ratio 经营活动比率、周转率·Act of bankruptcy 破产法·Act of company 公司法·Act of god 天灾，不可抗力·Act of law 法律行为·Actual capital 实际资本·Actual cost 实际成本·Actual loss 实际缺失，实际亏损·Actual normal cost 实际正常成本·Actual price 实际价格·Actual return 实际收益·actual 现货·actual market 现货市场·actual value 实际价值·actual wage 实际工资·actuarial 精算·actuarial basis of accounting 会计的精算基准·actuarial cost method 精算成本法·actuarial return 精算收益率·actuary 精算师·adaptive capacity 适应性能力·adaptive management 适应性治理·added hours 加班工时·added value 增值，增值额·added value statement 增值表·added value tax 增值税·adding or dropping product line 增加或撤销产品生产线·addition 增置，扩建·additional assessment 增补税额·additional budget 追加预算·additional cost 追加成本·additional depreciation 追加折旧，补提折旧·additional duty 附加关税·additional expense 追加费用·additional income tax附加所得税·additional paid-in capital 追加股本，追加实缴股本·additional premium 追加保险费·additional profit tax 超额利润税·additional risk 附加险·additional voluntary contribution 职工自愿附加分担退休金·additivity 可加性·address 网址·adequate disclosure 充分披露·adequate protection 充分爱护·adjudication order 判决令，判决破产令·adjunct account 附加帐户·adjustable peg 可调整固定汇率，可调整联系汇率·adjustable-rate bond 可调整利率债券·adjustable-rate mortgage 可调整利率抵押·adjustable-rate preferred stock 可调整股利率优先股·adjusted acquisition cost 调整后购置成本·adjusted bank balance 调整后银行存款余额·adjusted gross income 调整后收益总额，调整后所得总额·adjusted historical cost 调整后历史成本·adjusted income 调整后收益·adjusted trial balance 调整后试算平稳表·adjusting entry 调整分录·adjusting events 调整会计事项·adjustment 调整·adjustment account 调整帐户·adjustment bond 调整债券·administered price管制价格·administration 行政治理机构，行政治理人员·administration order 行政治理命令·administrative accounting 行政治理会计·administrative audit 行政治理审计、·administrative budget 行政治理预算·administrative control 行政治理操纵·administrative expense 行政治理费用·administrative regulation 行政治理规章·administrative receiver 破产企业财产行政接管人·administrator 财产治理人，财产接管人，遗产治理人·admissible asset 承保资产·admission 准许入伙，准许入股，准许股票上市·admission of partner合伙人入伙·admitted asset 受保资产，承保资产·ad valorem 从价征收·ad valorem freight 从价运费·ad valorem tariff 从价关税·ad valorem tax 从价税·advance 预付款，垫付款，贷款·advance appropriation 预拨经费·advance bill 预付汇票，预开发货票·advance corporation tax 预交公司税·advanced financial accounting 高级财务会计学·advanced management accounting高级治理会计学·advanced financial management 高级财务治理学·advanced funding 预拨资金，预付经费·advanced refunding 预先兑换证券·advances form customers 预收客户款·advances to affiliate 子公司借款·advances to employees 职工预支款·advances to partner 合伙人预支款·advances 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 report 不利报告，否定报告·adverse variance 不利差异，逆差·advertise 广告·advertising budget 广告费预算·advertising expense 广告费·advertising to sales ratio 广告费对销售额比率·advice 通知单，建议，咨询·advice note 发货通知单·advice of fate 支票能否兑现通知书·advising bank 通知银行·advisory fee 咨询费·advisory funds 咨询资金，托付投资基金·advisory services 咨询服务·AFA membership 美国财务协会会员资格·affiliated company 联营公司·affiliation 联营·AFP membership 财务专业人员协会会员资格·AFP periodicals 财务专业人员协会定期刊物·after-acquired property clause 以后获得财产条款·after charge 附加费用·after closing trial balance 结帐后试算表·after cost 售后成本，售后服务成本·after date 开票后兑付·after market 销售后市场·after-separation cost 分离后成本·after sight 见票后兑付·after tax income 税后收益·after-tax rate of return 税后收益率·AGA Code of Ethics 政府会计师协会职业道德准则·AGA Membership 政府会计师协会会员资格·AGA Publication 政府会计师协会出版物·against actuals 期货兑换现货·against all risk 承保全险·age 寿命，帐龄，资产使用年限·age allowance 年龄减免·agency 代理，代理事务所，政府机构·agency accounting 代理会计·agency commission 代理佣金，代理手续费·agency cost 代理成本·agency fund 代管基金·agency relation 代理关系·agency services 代理服务·agency theory 代理理论·agency transaction 代理交易，代理业务·agenda 备忘录，议事日程·agent 代理人，代理商·agent bank 代理银行·aggregate amount 总额，总金额·aggregate balance sheet 合并资产负债表·aggregate depreciation 折旧总额·aggregate income statement 合并损益表·aggregate index 综合指数·aggregate weighted index 综合加权指数·aggressive collection 积极收款措施·aggressive investment 进取性投资·aggressive portfolio 进取性投资·aging of account 帐龄分析·aggressive project 进取性投资项目·aggressive working capital policy 进取性流淌资金政策·aging of accounts receivable 应收帐款帐龄分析·aging schedule 帐龄分类表·agio 贴水，折价·agiotage 汇兑业务，兑换买卖·agreed bid 友好盘购出价·agreed payment 议定付款·agreed price 议定价格·agreement 协定，协议·agreement tariff 协定关税税制·agricultural bank 农业银行·agricultural credit corporation ltd. 农业信贷·agriculture levies 农产品税·agricultural subsidies 农业补助金·agriculture paper 农业票据·agriculture parity price 农产品的平准价格·alien corporation 外国公司·alienee 受让人·alimony payment 赡养费·all financial resources concept 全部财力概念·all capital earning rate 资本总额收益率·allied company 联营公司·all-inclusive income concept 总括收益概念·all-inclusive income statement 总括性损益表·allocable cost 可分配的成本·allocation 分摊，分配·allocation base 分配基准·allocation of cost 成本分配，成本分摊·allotment 配售，拨付,配售数，拨付数·allotment account 配售帐户，配股帐户·allotment ledger 拨款分类帐·allotment letter 股份配售通知书，配股通知书·allotment money 配股应交款项·allottee 配股认购人·allowable deduction 准予扣减数·allowable depreciation 准予记列折旧额·allowable expense 准予列支的费用·allowable loss 准予列支的缺失·allowance 备抵，折让，减免，津贴·allowance for bad debts 坏帐备抵·allowance for depreciation 折旧备抵·allowance for income tax 所得税减免·allowance method 备抵法·all-purpose financial statement 通用财务报表，通用会计报表·all-risk insurance 全险，综合险·all round price 全面价格·alpha coefficient 阿尔法风险系数，第一种证券投资风险系数·alphanumeric code 字母数字代码·alpha risk 阿尔法风险·alpha stocks 阿尔法股票·alteration 改造，改建·altered bill 涂改票据·altered check 涂改支票·alternative accounting methods 可选择性会计方法·alternative accounting rules 可选择性会计规则·alternative cost 变换成本，可替换成本·alternative investment market 可替代投资市场·alternative investment project 可替换投资项目·alternative minimum tax 替代最低税额·amalgamated financial statement 合并财务报表，合并会计报表·amalgamation 合并·amalgamator 企业合并专业人员·amendment 修正，修订，修订条款·American bankruptcy institute 美国破产学会·American option 美国期权·American selling price 美国销售价格·American standard code for information interchange 美国信息交换标准代码·American stock exchange美国股票交易所·American stock indices 美国股票指数·American taxation association 美国税收会计学会·amicable allowance 友好让价·amicable settlement友好索赔清算·amortization 摊销，摊还·amortization method 分期摊销法，分期偿还法·amortization of goodwill 商誉摊销·amortization of patent 专利摊销·amortization schedule 摊销表，摊还表·amortized cost 摊余成本·amortized mortgage 分期摊还抵押·amortized value 摊余价值·amount 金额，合计金额·amount assessed 估定金额·amount differ 金额不符·amount due 到期金额·amount insured 保险金额·analysis 分析·analysis of capital change 资本变动分析·analysis of cash flow 现金流量分析·analysis of financial statement 财务报表分析，会计报表分析·analysis of liquidity 流淌性分析·analysis of profitability 获利能力分析·analysis of time series 时刻序列分析·analysis of uncertainty 不确定性分析·analysis of variance 分析表，帐户分析表·analysis schedule 分析表，帐户分析表·analyst 分析师·analytical audit 分析性审计·analytical column 分析栏·analytical evidence 分析性证据·analytical review 分析性检查·analytical statement 分析性报表·analytical test 分析性抽查·ancillary buildings 辅助建筑·ancillary letter of credit 从属信用证·ancillary materials 辅助材料·Anglo-American accounting 英美会计·announcement of sale 迫售公告·annual accounts 年度报表·annual appropriation 年度拨款·annual audit 年度审计·annual balance 年度余额，年终节余·annual budget 年度预算·annual cash flow 年度现金流量·annual charge 年度费用·annual closing 年度结帐·annual financial statement 年度财务报表，年度会计报表·annual general meeting 年度股东大会·annual income 年度收益，年度所得额·annualize 按年度折算·annualized net present value 折算年度净现值·annual percentage rate 年度百分率·annual report 年度报告·annual return 年度纳税申报表·annual value 年值·annuitant 年金收领人·annuity 年金，退休金·annuity bond 年金公债·annuity cash-flow pattern 年金形状现金流量·annuity certain 固定年金·annuity contract 年金合同·annuity cost 年金成本·annuity due 期初年金·annuity fund 年金基金·annuity in advance 预付年金·annuity in arrears 持付年金·annuity method of depreciation 年金折旧法·annuity period 年金期·annuity system 年金制·annulation 宣告失效·antecedent auditor 前任审计师·antecedent negotiation 事先协商·antecedents 经历·antedate 填早日期·anti-accounting fraud 反会计欺诈·anticipated cost 估量成本，预列成本·anticipated price 估量价格·anticipated profit 估量利润，预列利润·anticipation 估量，预列·anticipatory breach 预期违约·anti-dilution clause 预防稀释条款·anti-dumping tariff 反倾销关税税则·anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心·anti-fraud profession 反欺诈职业·anti-fraud program 反欺诈打算·anti-inflation policy 反通货膨胀功策·anti-money laundering rule 反洗黑钱规章·anti-pollution investment 排除污染投资·anti-profiteering 反暴利税·anti-recession policy 反经济衰退政策·anti-tax avoidance 反避税·anti-virus 抗病毒软件·anti-trust laws 反拖拉斯立法·applicant 申请人·application 申请，申请书·application and allotment account 认购和配股帐户·application for bank account 开立银行帐户申请书·application for letter of credit 信用证申请书·application for registration 注册申请书·application for shares 认股申请书·application software 应用软件·applied cost 已分配成本·applied overhead 已分配间接费用·applied research 应用研究·appointed officer 指定官员·apportionment 分配、分摊、拨款·apportionment method 分摊法·appraisal 估价，估价报告·appraisal capital 评估成本·appraisal report 评估报告·appraisal surplus 估价盈余·appraisal value 估定价格·appraiser 估价员，估价师·appraiser association of America 美国估价师协会·appreciation 升值·appreciation of assets 资产升值·appreciation surplus 增值盈余·appropriated retained earnings 已指定用途留存收益，已分配留存收益·appropriated retained income 已指定留存收益，已分配留存收益·appropriation 拨款，收益分配·appropriation account 拨款帐户，留存收益分配帐户·appropriation budget 拨款预算·appropriation ledger 经费分类帐·appropriation system 拨款制度·approval 核定，审批·approval for project 投资项目的审批·approved account 核定帐户·approved bond 核定债券·approved list 核准证券清单·approved society 核定互助会，注册互助会·approximation 约计数，近似值· a priori theories of accounting 先验性会计理论·arbitrage 套汇，套利·arbitrage of exchange 套汇·arbitrager 套汇商，套利商·arbitrage rate 套汇汇率·arbitrage transaction 套汇业务，套利业务·arbitration 仲裁·arbitration clause 仲裁条款·arbitrator 仲裁人·arithmetic operation 算术运算·arm-in-arm transaction 臂挽臂交易，私人关系交易·arm’s-length price正常价格，公平价格·arm’s length transaction 一臂之隔交易，正常交易·arrangement 偿债协议，清算安排,项目排列·arrangement of balance sheet 资产负债表的项目排列·array 阵列，数组·arrears 拖欠，拖欠款项·arrestment 财产扣押·ARR method 会计收益率法·Arthur Anderson 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·article of partnership 合伙契约·articulate 环接·articulated accounts 环接报表·articulated concept 环接概念·articulated financial statement 环接会计报表·artificial intelligence 人工智能·artificial person 法人·ASB Standards 会计准则委员会财务报告准则·ASB Statement of principles 会计准则委员会会计原则公报·ASB Statements 审计准则委员会公报·ASC Standards 会计准则委员会会计准则·ASCII file 美国信息交换标准代码文件·Asian development bank 亚洲开发银行·Asian dollar 亚洲美元·Asian dollar bonds 亚洲美元债券·Asian dollar marker 亚洲美元市场·Asian option 亚洲式期权·asking price 卖方报价，索价·as per advice 按照通知·as per contra 与反方帐户相符·assented bond 同意调换的债券·assented stock 同意调换的股票·assessable capital stock 应增缴股本·assessable income 应税收益，应税所得·assessed tax 估定税额，查定税额·assessed value 估定价值·assessment 估定，查定，专门税捐，专门摊派税款·assessment fund 专门税捐基金·assessment ratio 估定比率·assessment roll 专门税捐清册·assessor 财产评估师·asset 资产·asset account 资产帐户·asset and liability statement 资产负债表·asset betterment addition 资产改建和扩建·asset classification 资产分类·asset cover 资产担保，资产保证比·asset deficiency 资产不足·asset depreciation period 固定资产折旧年限·asset depreciation range 固定资产折旧年限幅度·asset disposal account 资产处置帐户·asset impairment 资产减损·asset income 资产收益·asset-liability view 资产－负债观念·asset measurement 资产计量·asset quality 资产质量·asset retirement 资产退役，资产报废·asset revaluation 资产重估价·assets-liabilities ratio 资产负债比率·assets register 资产登记薄·asset stock 资产股份·asset stripping 资产剥离，资产拆卖·asset atructure 资产结构·asset turnover 资产周转率·asset utilization ratio 资产利用率·asset valuation 资产计价·asset value 资产价值·asset value per share 每股资产价值·assignability 可转让性·assignable instrument 可转让票据·assigned account 已转让帐户，已抵债帐户·assignee 受让人·assignment 转让，过户，转让契约·assignment of accounts receivable 应收帐款转让·assignment of debt 债权转让·assignment of lease 租赁转让·assignment of life policy 人寿保险单转让·assignment of marine policy 海运保险单转让·assignment of wage 工资转让·assignor 转让人，让与人·assimilation 吸取，消化·assistance and subsidy 援助和补助金·assistant accountant 助理会计师·assistant auditor 助理审计师·assistant controller 主计长助理·associate 联营的，合伙人，联系会员，非正式会员·associated banks 联系银行·associated company 联属公司，附属公司·associate member 联系会员，非正式会员·Associate of the association of tax technicians 税务技术人员协会联系会员·Associate of the institute of chartered accountants in England and Wales 英格兰，威尔士特性会计师协会联系会员·associate of the institute of cost and management accountants 成本治理会计师协会联系员·association 协会·association dues 会费·association for information systems 信息系统学会·associationism 协会主义·association of accounting firms 会计师事务所协会·association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会·associative responsibility 连带责任·assumed bonds 承担债务，承付债券·assumed interest 假定利息，设定利息·assumed liability 承担债务，承付债务·assumption 承担，假定，假设·assurance 保险，保证，信息安全保证·assurance company 保险公司·assurance services 信息安全服务·Assurance Services Executive Committee 信息安全执行委员会·assured 被保险人·assurer 保险商，承兑商·at cost 按成本·at discount 按折价，按低于票面价值·at maturity 到期。

会计账目用语会计报表statement of account往来帐目account current现在往来帐｜|存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐|｜应收未收帐account receivable新交易｜|新帐new account未决帐｜|老帐old account现金帐cash account流水帐running account暂记帐|｜未定帐suspense account过期帐|｜延滞帐overdue account｜｜pastdue account杂项帐户sundry account详细帐单｜|明细表detail account呆帐bad account会计项目title of account会计薄｜|帐薄account—book营业报告书|｜损益计算表account of budiness|｜business report借贷细帐｜|交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与.。

银行建立交易to keep account with继续记帐to keep account与.。

有交易to have an account with作成会计帐｜|有往来帐项to make out an account with清算|｜清理债务to make up an account清洁帐目|｜与。

.。

停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account｜|to liquidate an account|｜to square an account 审查帐目｜|监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A’s account以计帐方式付款to pay on account代理某人||为某人on one’s account｜｜on account of one为自己计算|｜独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account｜|for account of one按某人指示|｜列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of｜｜to place to the account of寄出清算书to send in an account｜｜to send in render an account支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer||bearer cheque记名支票｜｜认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票,过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元) a cheque for ＄10，000，less 10% discount 加10%费用的10000元支票，（即11000元) a cheque for $10，000, plus 10％charges 支票换现金|｜兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票,开立支票to draw a cheque｜｜to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款||清付票款to pay a cheque｜｜to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期||无效out of date｜|stale请给出票人R/D｜｜refer to drawer存款不足N/S|｜N。