会计术语中英文词汇对照表

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

会计术语中英文词汇对照表导言会计是一门涉及到财务信息记录、报告和分析的学科，具有全球化的特点。

无论是在国内还是国际上，会计术语的词汇对照表都是学习和使用会计的基础之一。

本文将提供一份包含常见会计术语中英文词汇对照表，以帮助读者更好地理解和运用会计术语。

本文所提供的词汇对照表并非全面，仅仅包含了部分常见的会计术语。

在实际应用中，根据具体情况可能还需要参考其他参考文献或术语表。

会计术语中英文词汇对照表以下是常见会计术语的中英文词汇对照表：中文英文会计Accounting财务Finance资产Asset负债Liability所有者权益Owner’s Equity收入Revenue支出Expense成本Cost利润Profit费用Fee报表Financial Statement 资产负债表Balance Sheet损益表Income Statement现金流量表Cash Flow Statement营业收入Operating Revenue营业成本Operating Cost资产减值损失Impairment Loss无形资产摊销费用Amortization Expense递延所得税资产Deferred Tax Asset递延所得税负债Deferred Tax Liability预付账款Prepaid Expenses结语会计术语是会计学习和实践中的重要一环，准确理解和运用这些术语对于从事会计相关工作的人员至关重要。

希望本文所提供的会计术语中英文词汇对照表能为读者提供帮助。

同时也提醒读者要根据具体情况和实际需求，进一步扩充和完善自己的会计术语词汇库，以应对各种会计场景。

会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。

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

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APB发apprais评价法apprais评定价appropr指拨appropr拨定留asset资本支assets资产associat因果关attributi摊计auditor'审计报authori核准发availabl备供出availabl备供出average帐款收average存货周bad坏帐费balance资产负bank银行透bank银行往bank对帐单base基期存base基期basic会计基basic基本原bearer息票公benefici受益人betterm改良billings预收工bonds应付公bonus员工奖book帐面价book股权净call收回溢call赎回价call收回条callable可收回callable可收回capital资本支capital资本租capital股本capital已认购capital资本公capitali利息资carryin帐面价cash现金折cash现金股cash现金等cash营业活cash现金短certific定存单change找零金changes会计估changes会计原changes编制报consiste一致性claim请求权closed非公开closing结帐collecti收现法commo普通股commo已认普commo共同比compar比较性compar比较分compar比较报compen酬劳性complet全部履complet全部完comple复杂资compou复利法compre全面改comput电脑软conden简明损conserv稳健原consign承销人consign承销品consign寄销品consign寄销人constru在建工conting或有事conting或有负continu持续经contra抵减科contrib投入资controll统制帐convent惯例convert可转换convert可转换copyrig著作cost成本加cost成本分cost成本折cost成本流cost成本指cost成本法cost of产成品cost历史成cost成本回cost-成本效costs of工程成costs 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AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant’s legal liability 会计师的法律责任accountant’s report 会计师报告accountant’s responsibility 会计师职责account form 账户式,账式Accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金a g enda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析Analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率Arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封Attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》Auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor’s legal liability 审计师法律责任auditor’s opinion 审计师意见书auditor’s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担Backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期Balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er’s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票Banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务Bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析Bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人Benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所Bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会Bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股Book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存Bookkeeper 簿记员,记账员Bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of original entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货Bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率Business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer’s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费Capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会Cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier’s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman’s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计Charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押Check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款Clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证Clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售Clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司Closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语Code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策Collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号Concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表Conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工Contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表Conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司Corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 保证条款Cover ①弥补,抵偿②保证金,抵押财产③补进coverage ①保额②偿债准备金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易CPA 注册公共会计师CPA examination 注册公共会计师职称考试CPA firm 注册公共会计师事务所Credit ①贷方②贷记③信用,信贷④抵免credit account 赊账,赊账账户credit agency 信用调查机构,征信所credit analysis 信用分析credit balance 贷方余额。

会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。

对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。

本文将为您提供一些常见的会计英语术语及其中英文对照。

1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。

付款用语付款方法mode of payment现金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清/支付全部货款payment in full/full payment支付部分货款/分批付款payment in part/part payment/partial payment记帐付款/会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly payment/monthly instalment延滞付款payment in arrear预付货/先付payment in advance/prepayment延付货款deferred payment立即付款prompt payment/immediate payment暂付款suspense payment延期付款delay in payment/extension of payment支付票据payment bill名誉支付/干与付款payment for honour/payment by intervention结帐/清算/支付settlement分期付款instalment滞付/拖欠/尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay/to make payment/to make effect payment结帐to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse结清to clear off/to pya off请求付款to ask for payment/to request payment恳求付帐to solicit payment拖延付款to defer payment/to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly付款相当慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款颇为恶劣to pay very badly/to never pay unless forced拒绝付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you惠请付款kindly pay the amount/please forward payment/please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time forpayment a little longer.索取利息to charge interest附上利息to draw interest/to bear interest/to allow interest生息to yield interest生息3% to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在银行存款to have money in a bank/to have a bank account/to have money on deposit向银行提款to withdraw one‘s deposit from a bank换取现金to convert into money/to turn into cash/to realize折扣用语从价格打10%的折扣to make a discount of 10% off the price/to make 10% discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce/to make a reduction减价to deduct/to make a deduction回扣to rebate现金折扣cash discount货到付款/现金提货cash on deliver （C.O.D.）货到付现款cash on arrival即时付款prompt cash净价/最低价格付现net cash现金付款ready cash即期付款spot cash/cash down/cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance （D/A）付款交单documents against payment （D/P）折扣例文除非另有说明，30日后全额付现，如有错误，请立即通知。

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

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

Account（账户）：用来记录财务报表项目增减变化的会计表格。

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

Account payable（应付账款）：一项因赊购而产生的负债。

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

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

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

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

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

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

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

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

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

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

会计报表术语中英文对照一、损益表INCOME STATEMENTOperating Results 经营业绩Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Equity loss of affiliates 子公司权益损失Profit before tax 税前利润taxes 税项Profit for the period 本期利润Net loss 净损失Net Margin 净利率extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额11 / 11。

Ａ （１）ＡＢＣ 作业基础成本计算Ａ （２）ａｂｓｏｒｂｅｄ　ｏｖｅｒｈｅａｄ 已吸收制造费用Ａ （３）ａｂｓｏｒｐｔｉｏｎ　ｃｏｓｔｉｎｇ 吸收成本计算Ａ （４）ａｃｃｏｕｎｔ 帐户，报表Ａ （５）ａｃｃｏｕｎｔｉｎｇ　ｐｏｓｔｕｌａｔｅ 会计假设Ａ （６）ａｃｃｏｕｎｔｉｎｇ　ｓｅｒｉｅｓ　ｒｅｌｅａｓｅ 会计公告文件Ａ （７）ａｃｃｏｕｎｔｉｎｇ　ｖａｌｕａｔｉｏｎ 会计计价Ａ （８）ａｃｃｏｕｎｔ　ｓａｌｅ 承销清单Ａ （９）ａｃｃｏｕｎｔａｂｉｌｉｔｙ　ｃｏｎｃｅｐｔ 经营责任概念Ａ （１０）ａｃｃｏｕｎｔａｎｃｙ 会计职业Ａ （１１）ａｃｃｏｕｎｔａｎｔ 会计师Ａ （１２）ａｃｃｏｕｎｔｉｎｇ 会计Ａ （１３）ａｇｅｎｃｙ　ｃｏｓｔ 代理成本Ａ （１４）ａｃｃｏｕｎｔｉｎｇ　ｂａｓｅｓ 会计基础Ａ （１５）ａｃｃｏｕｎｔｉｎｇ　ｍａｎｕａｌ 会计手册Ａ （１６）ａｃｃｏｕｎｔｉｎｇ　ｐｅｒｉｏｄ 会计期间Ａ （１７）ａｃｃｏｕｎｔｉｎｇ　ｐｏｌｉｃｉｅｓ 会计方针Ａ （１８）ａｃｃｏｕｎｔｉｎｇ　ｒａｔｅ　ｏｆ　ｒｅｔｕｒｎ 会计报酬率Ａ （１９）ａｃｃｏｕｎｔｉｎｇ　ｒｅｆｅｒｅｎｃｅ　ｄａｔｅ 会计参照日Ａ （２０）ａｃｃｏｕｎｔｉｎｇ　ｒｅｆｅｒｅｎｃｅ　ｐｅｒｉｏｄ 会计参照期间Ａ （２１）ａｃｃｒｕａｌ　ｃｏｎｃｅｐｔ 应计概念Ａ （２２）ａｃｃｒｕａｌ　ｅｘｐｅｎｓｅｓ 应计费用Ａ （２３）ａｃｉｄ　ｔｅｓｔ　ｒａｔｉｏｎ 速动比率（酸性测试比率）Ａ （２４）ａｃｑｕｉｓｉｔｉｏｎ 购置Ａ （２５）ａｃｑｕｉｓｉｔｉｏｎ　ａｃｃｏｕｎｔｉｎｇ 收购会计Ａ （２６）ａｃｔｉｖｉｔｙ　ｂａｓｅｄ　ａｃｃｏｕｎｔｉｎｇ 作业基础成本计算Ａ （２７）ａｄｊｕｓｔｉｎｇ　ｅｖｅｎｔｓ 调整事项Ａ （２８）ａｄｍｉｎｉｓｔｒａｔｉｖｅ　ｅｘｐｅｎｓｅｓ 行政管理费Ａ （２９）ａｄｖｉｃｅ　ｎｏｔｅ 发货通知Ａ （３０）ａｍｏｒｔｉｚａｔｉｏｎ 摊销Ａ （３１）ａｎａｌｙｔｉｃａｌ　ｒｅｖｉｅｗ 分析性检查Ａ （３２）ａｎｎｕａｌ　ｅｑｕｉｖａｌｅｎｔ　ｃｏｓｔ 年度等量成本法Ａ （３３）ａｎｎｕａｌ　ｒｅｐｏｒｔ　ａｎｄ　ａｃｃｏｕｎｔｓ 年度报告和报表Ａ （３４）ａｐｐｒａｉｓａｌ　ｃｏｓｔ 检验成本Ａ （３５）ａｐｐｒｏｐｒｉａｔｉｏｎ　ａｃｃｏｕｎｔ 盈余分配帐户Ａ （３６）ａｒｔｉｃｌｅｓ　ｏｆ　ａｓｓｏｃｉａｔｉｏｎ 公司章程细则Ａ （３７）ａｓｓｅｔｓ 资产Ａ （３８）ａｓｓｅｔｓ　ｃｏｖｅｒ 资产保障Ａ （３９）ａｓｓｅｔ　ｖａｌｕｅ　ｐｅｒ　ｓｈａｒｅ 每股资产价值Ａ （４０）ａｓｓｏｃｉａｔｅｄ　ｃｏｍｐａｎｙ 联营公司Ａ （４１）ａｔｔａｉｎａｂｌｅ　ｓｔａｎｄａｒｄ 可达标准Ａ （４２）ａｔｔｒｉｂｕｔａｂｌｅ　ｐｒｏｆｉｔ 可归属利润Ａ （４３）ａｕｄｉｔ 审计Ａ （４４）ａｕｄｉｔ　ｒｅｐｏｒｔ 审计报告Ａ （４５）ａｕｄｉｔｉｎｇ　ｓｔａｎｄａｒｄｓ 审计准则Ａ （４６）ａｕｔｈｏｒｉｚｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 额定股本Ａ （４７）ａｖａｉｌａｂｌｅ　ｈｏｕｒｓ 可用小时Ａ （４８）ａｖｏｉｄａｂｌｅ　ｃｏｓｔｓ 可避免成本Ｂ （４９）ｂａｃｋ－ｔｏ－ｂａｃｋ　ｌｏａｎ 易币贷款Ｂ （５０）ｂａｃｋｆｌｕｓｈ　ａｃｃｏｕｎｔｉｎｇ 倒退成本计算Ｂ （５１）ｂａｄ　ｄｅｂｔｓ 坏帐Ｂ （５３）ｂａｎｋ　ｃｈａｒｇｅｓ 银行手续费Ｂ （５４）ｂａｎｋ　ｏｖｅｒｄｒａｆｔ 银行透支Ｂ （５５）ｂａｎｋ　ｒｅｃｏｎｃｉｌｉａｔｉｏｎ 银行存款调节表Ｂ （５６）ｂａｎｋ　ｓｔａｔｅｍｅｎｔ 银行对帐单Ｂ （５７）ｂａｎｋｒｕｐｔｃｙ 破产Ｂ （５８）ｂａｓｉｓ　ｏｆ　ａｐｐｏｒｔｉｏｎｍｅｎｔ 分摊基础Ｂ （５９）ｂａｔｃｈ 批量Ｂ （６０）ｂａｔｃｈ　ｃｏｓｔｉｎｇ 分批成本计算Ｂ （６１）ｂｅｔａ　ｆａｃｔｏｒ Ｂ（市场）风险因素Ｂ （６２）ｂｉｌｌ 帐单Ｂ （６３）ｂｉｌｌ　ｏｆ　ｅｘｃｈａｎｇｅ 汇票Ｂ （６４）ｂｉｌｌ　ｏｆ　ｌａｎｄｉｎｇ 提单Ｂ （６５）ｂｉｌｌ　ｏｆ　ｍａｔｅｒｉａｌｓ 用料预计单Ｂ （６６）ｂｉｌｌ　ｐａｙａｂｌｅ 应付票据Ｂ （６７）ｂｉｌｌ　ｒｅｃｅｉｖａｂｌｅ 应收票据Ｂ （６８）ｂｉｎ　ｃａｒｄ 存货记录卡Ｂ （６９）ｂｏｎｕｓ 红利Ｂ （７０）ｂｏｏｋ－ｋｅｅｐｉｎｇ 薄记Ｂ （７１）Ｂｏｓｔｏｎ　ｃｌａｓｓｉｆｉｃａｔｉｏｎ 波士顿分类Ｂ （７２）ｂｒｅａｋｅｖｅｎ　ｃｈａｒｔ 保本图Ｂ （７３）ｂｒｅａｋｅｖｅｎ　ｐｏｉｎｔ 保本点Ｂ （７４）ｂｒｅａｋｉｎｇ－ｄｏｗｎ　ｔｉｍｅ 复位时间Ｂ （７５）ｂｕｄｇｅｔ 预算Ｂ （７６）ｂｕｄｇｅｔ　ｃｅｎｔｅｒ 预算中心Ｂ （７７）ｂｕｄｇｅｔ　ｃｏｓｔ　ａｌｌｏｗａｎｃｅ 预算成本折让Ｂ （７８）ｂｕｄｇｅｔ　ｍａｎｕａｌ 预算手册Ｂ （７９）ｂｕｄｇｅｔ　ｐｅｒｉｏｄ 预算期间Ｂ （８０）ｂｕｄｇｅｔａｒｙ　ｃｏｎｔｒｏｌ 预算控制Ｂ （８１）ｂｕｄｇｅｔｅｄ　ｃａｐａｃｉｔｙ 预算生产能力Ｂ （８２）ｂｕｒｄｅｎ 制造费用Ｂ （８３）ｂｕｓｉｎｅｓｓ　ｃｅｎｔｅｒ 经营中心Ｂ （８４）ｂｕｓｉｎｅｓｓ　ｅｎｔｉｔｙ 营业个体Ｂ （８５）ｂｕｓｉｎｅｓｓ　ｕｎｉｔ 经营单位Ｂ （８６）ｂｕｙ－ｏｕｔ　ｍａｎａｇｅｍｅｎｔ 管理性购买产权Ｂ （８７）ｂｙ－ｐｒｏｄｕｃｔ 副产品Ｃ （８８）ｃａｌｌｅｄ－ｕｐ　ｓｈａｒｅ　ｃａｐｉｔａｌ 催缴股本Ｃ （８９）ｃａｐａｃｉｔｙ 生产能力Ｃ （９０）ｃａｐａｃｉｔｙ　ｒａｔｉｏｓ 生产能力比率Ｃ （９１）ｃａｐｉｔａｌ 资本Ｃ （９２）ｃａｐｉｔａｌ　ａｓｓｅｔｓ　ｐｒｉｃｉｎｇ　ｍｏｄｅｌ 资本资产计价模式Ｃ （９３）ｃａｐｉｔａｌ　ｃｏｍｍｉｔｍｅｎｔ 承偌资本Ｃ （９４）ｃａｐｉｔａｌ　ｅｍｐｌｏｙｅｄ 已运用的资本Ｃ （９５）ｃａｐｉｔａｌ　ｅｘｐｅｎｄｉｔｕｒｅ 资本支出Ｃ （９６）ｃａｐｉｔａｌ　ｅｘｐｅｎｄｉｔｕｒｅ　ａｕｔｈｏｒｉｚａｔｉｏｎ 资本支出核准Ｃ （９７）ｃａｐｉｔａｌ　ｅｘｐｅｎｄｉｔｕｒｅ　ｃｏｎｔｒｏｌ 资本支出控制Ｃ （９８）ｃａｐｉｔａｌ　ｅｘｐｅｎｄｉｔｕｒｅ　ｐｒｏｐｏｓａｌ 资本支出申请Ｃ （９９）ｃａｐｉｔａｌ　ｆｕｎｄｉｎｇ　ｐｌａｎｎｉｎｇ 资本基金筹集计划Ｃ （１００）ｃａｐｉｔａｌ　ｇａｉｎ 资本收益Ｃ （１０１）ｃａｐｉｔａｌ　ｉｎｖｅｓｔｍｅｎｔ　ａｐｐｒａｉｓａｌ 资本投资评估Ｃ （１０２）ｃａｐｉｔａｌ　ｍａｉｎｔｅｎａｎｃｅ 资本保全Ｃ （１０３）ｃａｐｉｔａｌ　ｒｅｓｏｕｒｃｅ　ｐｌａｎｎｉｎｇ 资本资源计划Ｃ （１０５）ｃａｐｉｔａｌ　ｔｕｒｎｏｖｅｒ 资本周转率Ｃ （１０６）ｃａｒｄ 记录卡Ｃ （１０７）ｃａｓｈ 现金Ｃ （１０８）ｃａｓｈ　ａｃｃｏｕｎｔ 现金帐户Ｃ （１０９）ｃａｓｈ　ｂｏｏｋ 现金帐薄Ｃ （１１０）ｃａｓｈ　ｃｏｗ 金牛产品Ｃ （１１１）ｃａｓｈ　ｆｌｏｗ 现金流量Ｃ （１１２）ｃａｓｈ　ｄｉｓｃｏｕｎｔｅｄ 现金贴现Ｃ （１１３）ｃａｓｈ　ｆｌｏｗ　ｂｕｄｇｅｔ 现金流量预算Ｃ （１１４）ｃａｓｈ　ｆｌｏｗ　ｓｔａｔｅｍｅｎｔ 现金流量表Ｃ （１１５）ｃａｓｈ　ｌｅｄｇｅｒ 现金分类帐Ｃ （１１６）ｃａｓｈ　ｌｉｍｉｔ 现金限额Ｃ （１１７）ＣＣＡ 现时成本会计Ｃ （１１８）ｃｅｎｔｅｒ 中心Ｃ （１１９）ｃｈａｎｇｅｏｖｅｒ　ｔｉｍｅ 变更时间Ｃ （１２０）ｃｈａｒｔｅｒｅｄ　ｅｎｔｉｔｙ 特许经济个体Ｃ （１２１）ｃｈｅｑｕｅ 支票Ｃ （１２２）ｃｈｅｑｕｅ　ｒｅｇｉｓｔｅｒ 支票登记薄Ｃ （１２３）ｃｏｉｎ　ａｎａｌｙｓｉｓ 零钱分类Ｃ （１２４）ｃｌａｓｓｉｆｉｃａｔｉｏｎ 分类Ｃ （１２５）ｃｌｏｃｋ　ｃａｒｄ 工时卡Ｃ （１２６）ｃｏｄｅ 代码Ｃ （１２７）ｃｏｍｍｉｔｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ 承偌确认会计Ｃ （１２８）ｃｏｍｍｏｎ　ｃｏｓｔ 共同成本Ｃ （１２９）ｃｏｍｐａｎｙ　ｌｉｍｉｔｅｄ　ｂｙ　ｇｕａｒａｎｔｅｅ 有限担保责任公司Ｃ （１３０）ｃｏｍｐａｎｙ　ｌｉｍｉｔｅｄ　ｓｈａｒｅｓ 股份有限公司Ｃ （１３１）ｃｏｍｐｅｔｉｔｉｖｅ　ｐｏｓｉｔｉｏｎ 竞争能力状况Ｃ （１３２）ｃｏｎｃｅｐｔ 概念Ｃ （１３３）ｃｏｎｇｌｏｍｅｒａｔｅ 跨行业企业Ｃ （１３４）ｃｏｎｓｉｓｔｅｎｃｙ　ｃｏｎｃｅｐｔ 一致性概念Ｃ （１３５）ｃｏｎｓｏｌｉｄａｔｅｄ　ａｃｃｏｕｎｔｓ 合并报表Ｃ （１３６）ｃｏｎｓｏｌｉｄａｔｉｏｎ　ａｃｃｏｕｎｔｉｎｇ 合并会计Ｃ （１３７）ｃｏｎｓｏｒｔｉｕｍ 财团Ｃ （１３８）ｃｏｎｔｉｎｇｅｎｃｙ　ｐｌａｎ 应急计划Ｃ （１３９）ｃｏｎｔｉｎｇｅｎｔ　ｌｉａｂｉｌｉｔｉｅｓ 或有负债Ｃ （１４０）ｃｏｎｔｉｎｕｏｕｓ　ｏｐｅｒａｔｉｏｎ 连续生产Ｃ （１４１）ｃｏｎｔｒａ 抵消Ｃ （１４２）ｃｏｎｔｒａｃｔ　ｃｏｓｔ 合同成本Ｃ （１４３）ｃｏｎｔｒａｃｔ　ｃｏｓｔｉｎｇ 合同成本计算Ｃ （１４４）ｃｏｎｔｒｉｂｕｔｉｏｎ 贡献毛益Ｃ （１４５）ｃｏｎｔｒｉｂｕｔｉｏｎ　ｖｅｎｔｒｅ 贡献中心Ｃ （１４６）ｃｏｎｔｒｉｂｕｔｉｏｎ　ｃｈａｒｔ 贡献图Ｃ （１４７）ｃｏｎｔｒｉｂｕｔｉｏｎ　ｐｅｒ　ｕｎｉｔ　ｏｆ　ｌｉｍｉｔｉｎｇ　ｆａｃｔｏｒ　ｒａｔｉｏｎ 单位限定因素的贡献毛益比率Ｃ （１４８）ｃｏｎｔｒｉｂｕｔｉｏｎ　ｔｏ　ｓａｌｅｓ　ｒａｔｉｏｎ 贡献毛益对销售比率Ｃ （１４９）ｃｏｎｔｒｏｌ 控制Ｃ （１５０）ｃｏｎｔｒｏｌ　ａｃｃｏｕｎｔ 控制帐户Ｃ （１５１）ｃｏｎｔｒｏｌ　ｌｉｍｉｔｓ 控制限度Ｃ （１５２）ｃｏｎｔｒｏｌｌａｂｉｌｉｔｙ　ｃｏｎｃｅｐｔ 可控制概念Ｃ （１５３）ｃｏｎｔｒｏｌｌａｂｌｅ　ｃｏｓｔ 可控制成本Ｃ （１５４）ｃｏｎｖｅｒｓｉｏｎ　ｃｏｓｔ 加工成本Ｃ （１５６）ｃｏｒｐｏｒａｔｅ　ａｐｐｒａｉｓａｌ 公司评估Ｃ （１５７）ｃｏｒｐｏｒａｔｅ　ｐｌａｎｎｉｎｇ 公司计划Ｃ （１５８）ｃｏｒｐｏｒａｔｅ　ｓｏｃｉａｌ　ｒｅｐｏｒｔｉｎｇ 公司社会报告Ｃ （１５９）ｃｏｒｐｏｒａｔｉｏｎ 股份公司Ｃ （１６０）ｃｏｓｔ 成本Ｃ （１６１）ｃｏｓｔ　ａｃｃｏｕｎｔ 成本帐户Ｃ （１６２）ｃｏｓｔ　ａｃｃｏｕｎｔｉｎｇ 成本会计Ｃ （１６３）ｃｏｓｔ　ａｃｃｏｕｎｔｉｎｇ　ｍａｎｕａｌ 成本手册Ｃ （１６４）ｃｏｓｔ　ａｃｃｏｕｎｔｓ　ｃａｌｅｎｄａｒ 成本报表的日历时间Ｃ （１６５）ｃｏｓｔ　ａｄｊｕｓｔｍｅｎｔ 成本调整Ｃ （１６６）ｃｏｓｔ　ａｌｌｏｃａｔｉｏｎ 成本分配Ｃ （１６７）ｃｏｓｔ　ａｐｐｏｒｔｉｏｎｍｅｎｔ 成本分摊Ｃ （１６８）ｃｏｓｔ　ａｔｔｒｉｂｕｔｉｏｎ 成本归属Ｃ （１６９）ｃｏｓｔ　ａｕｄｉｔ 成本审计Ｃ （１７０）ｃｏｓｔ　ｂｅｈａｖｉｏｕｒ 成本性态Ｃ （１７１）ｃｏｓｔ　ｂｅｎｅｆｉｔ　ａｎａｌｙｓｉｓ 成本效益分析Ｃ （１７２）ｃｏｓｔ　ｃｅｎｔｅｒ 成本中心Ｃ （１７３）ｃｏｓｔ　ｄｒｉｖｅｒ 成本动因Ｃ （１７４）ｃｏｓｔ　ｏｆ　ｃａｐｉｔａｌ 资本成本Ｃ （１７５）ｃｏｓｔ　ｏｆ　ｃｏｎｆｏｒｍａｎｃｅ 相符成本Ｃ （１７６）ｃｏｓｔ　ｏｆ　ｇｏｏｄｓ　ｓｏｌｄ 销货成本Ｃ （１７７）ｃｏｓｔ　ｏｆ　ｎｏｎ－ｃｏｎｆｏｒｍａｎｃｅ 非相符成本Ｃ （１７８）ｃｏｓｔ　ｏｆ　ｓａｌｅｓ 销售成本Ｃ （１７９）ｃｏｓｔ　ｒｅｄｕｃｔｉｏｎ 成本降低Ｃ （１８０）ｃｏｓｔ　ｓｔｒｕｃｔｕｒｅ 成本结构Ｃ （１８１）ｃｏｓｔ　ｕｎｉｔ 成本单位Ｃ （１８２）ｃｏｓｔ－ｖｏｌｕｍｅ－ｐｒｏｆｉｔ　ａｎａｌｙｓｉｓ（ＣＶＰ） 本量利分析Ｃ （１８３）ｃｏｓｔｉｎｇ 成本计算Ｃ （１８４）ＣＰＰ 现时购买力会计Ｃ （１８５）ｃｒｅｄｉｔ　ｎｏｔｅ 贷项通知Ｃ （１８６）ｃｒｅｄｉｔ　ｒｅｐｏｒｔ 信贷报告书Ｃ （１８７）ｃｒｅｄｉｔｏｒ 债权人Ｃ （１８８）ｃｒｅｄｉｔｏｒ　ｄａｙｓ　ｒａｔｉｏ 应付帐款天数率Ｃ （１８９）ｃｒｅｄｉｔｏｒｓ　ｌｅｄｇｅｒ 应付帐款分类帐Ｃ （１９０）ｃｒｉｔｉｃａｌ　ｅｖｅｎｔ 关键事项Ｃ （１９１）ｃｒｉｔｉｃａｌ　ｐａｔｈ 关键路线Ｃ （１９２）ｃｕｍｕｌａｔｉｖｅ　ｐｒｅｆｅｒｅｎｃｅ　ｓｈａｒｅｓ 累积优先股Ｃ （１９３）ｃｕｒｒｅｎｔ　ａｃｃｏｕｎｔ 往来帐户Ｃ （１９４）ｃｕｒｒｅｎｔ　ａｓｓｅｔ 流动资产Ｃ （１９５）ｃｕｒｒｅｎｔ　ｃｏｓｔ　ａｃｃｏｕｎｔｉｎｇ 现时成本会计Ｃ （１９６）ｃｕｒｒｅｎｔ　ｌｉａｂｉｌｉｔｉｅｓ 流动负债Ｃ （１９７）ｃｕｒｒｅｎｔ　ｐｕｒｃｈａｓｉｎｇ　ｐｏｗｅｒ　ａｃｃｏｕｎｔｉｎｇ 现时购买力会计Ｃ （１９８）ｃｕｒｒｅｎｔ　ｒａｔｉｏｎ 流动比率Ｃ （１９９）ｃｕｔ－ｏｆｆ 截止Ｃ （２００）ＣＶＰ 本量利分析Ｃ （２０１）ｃｙｃｌｅ　ｔｉｍｅ 周转时间Ｄ （２０２）ｄｅｂｅｎｔｕｒｅ 债券Ｄ （２０３）ｄｅｂｉｔ　ｎｏｔｅ 借项通知Ｄ （２０４）ｄｅｂｉｔ　ｃａｐａｃｉｔｙ 举债能力Ｄ （２０５）ｄｅｂｔ　ｒａｔｉｏ 债务比率Ｄ （２０６）ｄｅｂｔｏｒ 债务人Ｄ （２０８）ｄｅｂｔｏｒｓ 应收款Ｄ （２０９）ｄｅｂｔｏｒｓ　ｌｅｄｇｅｒ 应收帐款分类帐Ｄ （２１０）ｄｅｂｔｏｒ＇　ａｇｅ　ａｎａｌｙｓｉｓ 应收帐款帐龄分析Ｄ （２１１）ｄｅｃｉｓｉｏｎ　ｄｒｉｖｅｎ　ｃｏｓｔｓ 决策连动成本Ｄ （２１２）ｄｅｃｉｓｉｏｎ　ｔｒｅｅ 决策树Ｄ （２１３）ｄｅｆｅｃｔｓ 次品Ｄ （２１４）ｄｅｆｅｒｒｅｄ　ｅｘｐｅｎｄｉｔｕｒｅ 递延支出Ｄ （２１５）ｄｅｆｅｒｒｅｄ　ｓｈａｒｅｓ 递延股份Ｄ （２１６）ｄｅｆｅｒｒｅｄ　ｔａｘａｔｉｏｎ 递延税款Ｄ （２１７）ｄｅｌｉｖｅｒｙ　ｎｏｔｅ 交货单Ｄ （２１８）ｄｅｐａｒｔｍｅｎｔａｌ　ａｃｃｏｕｎｔｓ 部门报表Ｄ （２１９）ｄｅｐａｒｔｍｅｎｔａｌ　ｂｕｄｇｅｔ 部门预算Ｄ （２２０）ｄｅｐｒｅｃｉａｔｉｏｎ 折旧Ｄ （２２１）ｄｉｓｐａｔｃｈ　ｎｏｔｅ 发运单Ｄ （２２２）ｄｅｖｅｌｏｐｍｅｎｔ　ｃｏｓｔ 开发成本Ｄ （２２３）ｄｉｆｆｅｒｅｎｔｉａｌ　ｃｏｓｔ 差别成本Ｄ （２２４）ｄｉｒｅｃｔ　ｈｏｕｒｓ　ｙｉｅｌｄ 直接工时产出率Ｄ （２２５）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｃｏｓｔ－ｓｔａｎｄａｒｄ 标准直接人工成本Ｄ （２２６）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｅｆｆｉｃｉｅｎｃｙ－ｖａｒｉａｎｃｅ 直接人工效率差异Ｄ （２２７）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｒａｔｅ－ｖａｒｉａｎｃｅ 直接人工费率差异Ｄ （２２８）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接人工总差异Ｄ （２２９）ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｍｉｘ－ｖａｒｉａｎｃｅ 直接材料结构差异Ｄ （２３０）ｄｉｒｅｃｔ　ｐｒｉｃｅ－ｖａｒｉａｎｃｅ 直接材料价格差异Ｄ （２３１）ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接材料总差异Ｄ （２３２）ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌｓ　ｕｓａｇｅ－ｖａｒｉａｎｃｅ 直接材料用量差异Ｄ （２３３）ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌｓ　ｙｉｅｌｄ－ｖａｒｉａｎｃｅ 直接材料产出率差异Ｄ （２３４）ｄｉｒｅｃｔ　ｃｏｓｔ 直接成本Ｄ （２３５）ｄｉｒｅｃｔ　ｄｅｂｉｔ 直接借项Ｄ （２３６）ｄｉｒｅｃｔ　ｈｏｕｒｓ　ｙｉｅｌｄ 直接小时产出率Ｄ （２３７）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｃｏｓｔ　ｐｅｒｃｅｎｔａｇｅ　ｒａｔｅ 直接人工成本百分比Ｄ （２３８）ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｈｏｕｒ　ｒａｔｅ 直接人工小时率Ｄ （２３９）ｄｉｒｅｃｔｓ　ｏｎ　ｉｎｄｉｒｅｃｔ　ｗｏｒｋ 间接工作事项上的工时Ｄ （２４０）ｄｉｓｃｏｕｎｔ　ｒａｔｅ 贴现率Ｄ （２４１）ｄｉｓｃｏｕｎｔｅｄ　ｃａｓｈ　ｆｌｏｗ 现金流量贴现Ｄ （２４２）ｄｉｓｃｒｅｔｉｏｎａｒｙ　ｃｏｓｔ 酌量成本Ｄ （２４３）ｄｉｓｔｒｉｂｕｔｉｏｎ　ｃｏｓｔ 摊销成本Ｄ （２４４）ｄｉｖｅｒｓｉｏｎｓ 移用Ｄ （２４５）ｄｉｖｅｒｔｅｄ　ｈｏｕｒｓ 移用小时Ｄ （２４６）ｄｉｖｅｒｔｅｄ　ｈｏｕｒｓ　ｒａｔｉｏ 移用工时比率Ｄ （２４７）ｄｉｖｉｄｅｎｄ 股利Ｄ （２４８）ｄｉｖｉｄｅｎｄ　ｃｏｖｅｒ 股利产出率Ｄ （２４９）ｄｉｖｉｄｅｎｄ　ｐｅｒ　ｓｈａｒｅ 每股股利Ｄ （２５０）ｄｏｇ 疲软产品Ｄ （２５１）ｄｏｕｂｌｅ　ｅｎｔｒｙ　ａｃｃｏｕｎｔｉｎｇ 复式会计Ｄ （２５２）ｄｏｕｂｌｅ－ｅｎｔｒｙ　ｂｏｏｋ－ｋｅｅｐｉｎｇ 复式薄记Ｄ （２５３）ｄｏｕｂｔｆｕｌ　ｄｅｂｔｓ 可疑债务Ｄ （２５４）ｄｏｗｎ　ｔｉｍｅ 停工时间Ｄ （２５５）ｄｙｎａｍｉｃ　ｐｒｏｇｒａｍｍｉｎｇ 动态规划Ｅ （２５６）ｅａｒｎｉｎｇ　ｐｅｒ　ｓｈａｒｅ 每股盈利Ｅ （２５７）ｅａｒｎｉｎｇ　ｒａｔｉｏ 市盈率Ｅ （２５８）ｅｃｏｎｏｍｉｃ　ｏｒｄｅｒ　ｑｕａｎｔｉｔｙ（ＥＯＱ） 经济订购批量Ｅ （２６０）ｅｆｆｉｃｉｅｎｃｙ　ｒａｔｉｏｎ 效率性比率Ｅ （２６１）ｅｌｅｍｅｎｔ　ｏｆ　ｃｏｓｔ 成本要素Ｅ （２６２）ｅｎｔｉｔｙ 经济个体Ｅ （２６２）ｅｎｖｉｒｏｎｍｅｎｔａｌ　ａｕｄｉｔ 环境审计Ｅ （２６３）ｅｎｖｉｒｏｎｍｅｎｔａｌ　ｉｍｐａｃｔ　ａｓｓｅｓｓｍｅｎｔ 环境影响评价Ｅ （２６４）ＥＯＱ 经济订购批量Ｅ （２６５）ｅｑｕｉｔｙ 权益Ｅ （２６６）ｅｑｕｉｔｙ　ｍｅｔｈｏｄ　ｏｆ　ａｃｃｏｕｎｔｉｎｇ 权益法会计计算Ｅ （２６７）ｅｑｕｉｔｙ　ｓｈａｒｅ　ｃａｐｉｔａｌ 权益股本Ｅ （２６８）ｅｑｕｉｖａｌｅｎｔ　ｕｎｉｔｓ 当量Ｅ （２６９）ｅｖｅｎｔ 事项Ｅ （２７０）ｅｘｃｅｐｔｉｏｎａｌ　ｉｔｅｍｓ 例外事项Ｅ （２７１）ｅｘｐｅｃｔｅｄ　ｖａｌｕｅ 期望值Ｅ （２７２）ｅｘｐｅｎｄｉｔｕｒｅ 支出Ｅ （２７３）ｅｘｐｅｎｓｅｓ 费用Ｅ （２７４）ｅｘｔｅｒｎａｌ　ａｕｄｉｔ 外部审计Ｅ （２７５）ｅｘｔｅｒｎａｌ　ｆａｉｌｕｒｅ　ｃｏｓｔ 外部损失成本Ｅ （２７６）ｅｘｔｒａｏｒｄｉｎａｒｙ　ｉｔｅｍｓ 非常事项Ｆ （２７７）ｆａｃｔｏｒｙ　ｇｏｏｄｓ 让售商品Ｆ （２７８）ｆａｃｔｏｒｉｎｇ 应收帐款让售Ｆ （２７９）ｆａｉｌ　ｖａｌｕｅ 公允价值Ｆ （２８０）ｆｅｅｄｂａｃｋ 反馈Ｆ （２８１）ＦＩＦＯ 先近先出法Ｆ （２８２）ｆｉｎａｌ　ａｃｃｏｕｎｔｓ 年终报表Ｆ （２８３）ｆｉｎａｎｃｅ　ｌｅａｓｅ 融资租赁Ｆ （２８４）ｆｉｎａｎｃｉａｌ　ａｃｃｏｕｎｔｉｎｇ 财务会计Ｆ （２８５）ｆｉｎａｎｃｉａｌ　ａｃｃｏｕｎｔｓ　ｃａｌｅｎｄａｒ　ａｄｊｕｓｔｍｅｎｔ 财务报表的日历时间调整Ｆ （２８６）ｆｉｎａｎｃｉａｌ　ｍａｎａｇｅｍｅｎｔ 财务管理Ｆ （２８７）ｆｉｎａｎｃｉａｌ　ｐｌａｎｎｉｎｇ 财务计划Ｆ （２８８）ｆｉｎａｎｃｉａｌ　ｓｔａｔｅｍｅｎｔ 财务报表Ｆ （２８９）ｆｉｎｉｓｈｅｄ　ｇｏｏｄｓ 完成品Ｆ （２９０）ｆｉｘｅｄ　ａｓｓｅｔ 固定资产Ｆ （２９１）ｆｉｘｅｄ　ｏｖｅｒｈｅａｄ 固定制造费用Ｆ （２９２）ｆｉｘｅｄ　ａｓｓｅｔ　ｔｕｒｎｏｖｅｒ 固定资产周转率Ｆ （２９３）ｆｉｘｅｄ　ａｓｓｅｔｓ　ｒｅｇｉｓｔｅｒ 固定资产登记薄Ｆ （２９４）ｆｉｘｅｄ　ｃｏｓｔ 固定成本Ｆ （２９５）ｆｌｅｘｅｄ　ｂｕｄｇｅｔ 变动限额预算Ｆ （２９６）ｆｌｅｘｉｂｌｅ　ｂｕｄｇｅｔ 弹性预算Ｆ （２９７）ｆｌｏａｔ　ｔｉｍｅ 浮动时间Ｆ （２９８）ｆｌｏａｔｉｎｇ　ｃｈａｒｇｅ 流动抵押Ｆ （２９９）ｆｌｏｗ　ｏｆ　ｆｕｎｄｓ　ｓｔａｔｅｍｅｎｔ 资金流量表Ｆ （３００）ｆｏｒｅｃａｓｔｉｎｇ 预测Ｆ （３０１）ｆｏｕｎｄｅｒ＇ｓ　ｓｈａｒｅｓ 发起人股份Ｆ （３０２）ｆｕｌｌ　ｃａｐａｃｉｔｙ 满负荷生产能力Ｆ （３０３）ｆｕｎｃｔｉｏｎ　ｃｏｓｔｉｎｇ 职能成本计算Ｆ （３０４）ｆｕｎｃｔｉｏｎａｌ　ｂｕｄｇｅｔ 职能预算Ｆ （３０５）ｆｕｎｄ　ａｃｃｏｕｎｔｉｎｇ 基金会计Ｆ （３０６）ｆｕｎｄａｍｅｎｔａｌ　ａｃｃｏｕｎｔｉｎｇ　ｃｏｎｃｅｐｔ 基础会计概念Ｆ （３０７）ｆｕｎｇｉｂｌｅ　ａｓｓｅｔｓ 可互换资产Ｆ （３０８）ｆｕｔｕｒｉｓｔｉｃ　ｐｌａｎｎｉｎｇ 远景计划Ｇ （３１０）ｇｅａｒｉｎｇ 举债经营比率（杠杆）　Ｇ （３１１）ｇｏａｌ　ｃｏｎｇｒｕｅｎｃｅ 目标一致性　Ｇ （３１２）ｇｏｉｎｇ　ｃｏｎｃｅｒｎ　ｃｏｎｃｅｐｔ 持续经营概念　Ｇ （３１３）ｇｏｏｄｓ　ｒｅｃｅｉｖｅｄ　ｎｏｔｅ 商品收讫单　Ｇ （３１４）ｇｏｏｄｗｉｌｌ 商誉　Ｇ （３１５）ｇｒｏｓｓ　ｄｉｖｉｄｅｎｄ　ｙｉｅｌｄ 总股息产出率　Ｇ （３１６）ｇｒｏｓｓ　ｍａｒｇｉｎ 总边际　Ｇ （３１７）ｇｒｏｓｓ　ｐｒｏｆｉｔ 毛利润　Ｇ （３１８）ｇｒｏｓｓ　ｐｒｏｆｉｔ　ｐｅｒｃｅｎｔａｇｅ 毛利润百分比　Ｇ （３１９）ｇｒｏｕｐ 企业集团　Ｇ （３２０）ｇｒｏｕｐ　ａｃｃｏｕｎｔｓ 集团报表　Ｈ （３１２）ｈｉｇｈ－ｇｅａｒｅｄ 高结合杠杆（比例）　Ｈ （３１３）ｈｉｒｅ　ｐｕｒｃｈａｓｅ 租购　Ｈ （３１４）ｈｉｓｔｏｒｉｃａｌ　ｃｏｓｔ 历史成本　Ｈ （３１５）ｈｉｓｔｏｒｉｃａｌ　ｃｏｓｔ　ａｃｃｏｕｎｔｉｎｇ 历史成本会计　Ｈ （３１６）ｈｏｕｒｓ 小时　Ｈ （３１７）ｈｕｒｄｌｅ　ｒａｔｅ 最低可接受的报酬率　Ｉ （３１８）ｉｄｅａｌ　ｓｔａｎｄａｒｄ 理想标准　Ｉ （３１９）ｉｄｌｅ　ｃａｐａｃｉｔｙ　ｒａｔｉｏｎ 闲置生产能力比率　Ｉ （３２０）ｉｄｌｅ　ｔｉｍｅ 闲置时间　Ｉ （３２１）ｉｍｐｅｒｓｏｎａｌ　ａｃｃｏｕｎｔｓ 非记名帐户　Ｉ （３２２）ｉｍｐｒｅｓｔ　ｓｙｓｔｅｍ 定额备用制度　Ｉ （３２３）ｉｎｃｏｍｅ　ａｎｄ　ｅｘｐｅｎｄｉｔｕｒｅ　ａｃｃｏｕｎｔ 收益和支出报表　Ｉ （３２４）ｉｎｃｏｍｐｌｅｔｅ　ｒｅｃｏｒｄｓ 不完善记录　Ｉ （３２５）ｉｎｃｒｅｍｅｎｔａｌ　ｃｏｓｔ 增量成本　Ｉ （３２６）ｉｎｃｒｅｍｅｎｔａｌ　ｙｉｅｌｄ 增量产出率　Ｉ （３２７）ｉｎｄｉｒｅｃｔ　ｃｏｓｔ 间接成本　Ｉ （３２８）ｉｎｄｉｒｅｃｔ　ｈｏｕｒｓ 间接小时　Ｉ （３２９）ｉｎｓｏｌｖｅｎｃｙ 无力偿付　Ｉ （３３０）ｉｎｔａｎｇｉｂｌｅ　ａｓｓｅｔ 无形资产　Ｉ （３３１）ｉｎｔｅｇｒａｔｅｄ　ａｃｃｏｕｎｔｓ 综合报表　Ｉ （３３２）ｉｎｔｅｒｄｅｐｅｎｄｅｎｃｙ　ｃｏｎｃｅｐｔ 关联性概念　Ｉ （３３３）ｉｎｔｅｒｅｓｔ　ｃｏｖｅｒ 利息保障倍数　Ｉ （３３４）ｉｎｔｅｒｌｏｃｋｉｎｇ　ａｃｃｏｕｎｔｓ 连锁报表　Ｉ （３３５）ｉｎｔｅｒｎａｌ　ａｕｄｉｔ 内部审计　Ｉ （３３６）ｉｎｔｅｒｎａｌ　ｃｈｅｃｋ 内部牵制　Ｉ （３３７）ｉｎｔｅｒｎａｌ　ｃｏｎｔｒｏｌ　ｓｙｓｔｅｍ 内部控制体系　Ｉ （３３８）ｉｎｔｅｒｎａｌ　ｆａｉｌｕｒｅ　ｃｏｓｔ 内部损失成本　Ｉ （３３９）ｉｎｔｅｒｎａｌ　ｒａｔｅ　ｏｆ　ｒｅｔｕｒｎ（ＩＲＲ） 内含报酬率　Ｉ （３４０）ｉｎｖｅｎｔｏｒｙ 存货　Ｉ （３４１）ｉｎｖｅｓｔｍｅｎｔ 投资　Ｉ （３４２）ｉｎｖｅｓｔｍｅｎｔ　ｃｅｎｔｅｒ 投资中心　Ｉ （３４３）ｉｎｖｏｉｃｅ　ｒｅｇｉｓｔｅｒ 发票登记薄　Ｉ （３４４）ｉｓｓｕｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 已发行股本　Ｊ （３４５）ｊｏｂ 定单　Ｊ （３４６）ｊｏｂ　ｃａｒｄ 工作卡　Ｊ （３４７）ｊｏｂ　ｃｏｓｔｉｎｇ 工作成本计算　Ｊ （３４８）ｊｏｂ　ｓｈｅｅｔ 工作单　Ｊ （３４９）ｊｏｉｎｔ　ｃｏｓｔ 联合成本　Ｊ （３５０）ｊｏｉｎｔ　ｐｒｏｄｕｃｔｓ 联产品　Ｊ （３５１）ｊｏｉｎｔ　ｓｔｏｃｋ　ｃｏｍｐａｎｙ 股份公司　Ｊ （３５３）ｊｏｕｒｎａｌ 日记帐　Ｊ （３５４）ｊｕｓｔ－ｉｎ－ｔｉｍｅ（ＪＩＴ） 适时制度　Ｊ （３５５）ｊｕｓｙ－ｉｎ－ｔｉｍｅ　ｐｒｏｄｕｃｔｉｏｎ 适时生产　Ｊ （３５６）ｊｕｓｔ－ｉｎ－ｔｉｍｅ　ｐｕｒｃｈａｓｉｎｇ 适时购买　Ｋ （３５７）ｋｅｙ　ｆａｃｔｏｒ 关键因素　Ｌ （３５８）ｌａｂｏｕｒ 人工　Ｌ （３５９）ｌａｂｏｕｒ　ｔｒａｎｓｆｅｒ　ｎｏｔｅ 人工转移单　Ｌ （３６０）ｌｅａｎｉｎｇ　ｃｕｒｖｅ 学习曲线　Ｌ （３６１）ｌｅｄｇｅｒ 分类帐户　Ｌ （３６２）ｌｅｎｇｔｈ　ｏｆ　ｏｒｄｅｒ　ｂｏｏｋ 定单平均周期　Ｌ （３６３）ｌｅｔｔｅｒ　ｏｆ　ｃｒｅｄｉｔ 信用证　Ｌ （３６４）ｌｅｖｅｒａｇｅ 举债经营比率　Ｌ （３６５）ｌｉａｂｉｌｉｔｉｅｓ 负债　Ｌ （３６６）ｌｉｆｅ　ｃｙｃｌｅ　ｃｏｓｔｉｎｇ 寿命周期成本计算　Ｌ （３６７）ＬＩＦＯ 后近先出法　Ｌ （３６８）ｌｉｍｉｔｅｄ　ｌｉａｂｉｌｉｔｙ　ｃｏｍｐａｎｙ 有限责任公司　Ｌ （３６９）ｌｉｍｉｔｉｎｇ　ｆａｃｔｏｒ 限制因素　Ｌ （３７０）ｌｉｎｅ－ｉｔｅｍ　ｂｕｄｇｅｔ 明细支出预算　Ｌ （３７１）ｌｉｎｅｒ　ｐｒｏｇｒａｍｍｉｎｇ 线性规划　Ｌ （３７２）ｌｉｑｕｉｄ　ａｓｓｅｔｓ 变现资产　Ｌ （３７３）ｌｉｑｕｉｄａｔｉｏｎ 清算　Ｌ （３７４）ｌｉｑｕｉｄｉｔｙ　ｒａｔｉｏｓ 易变现比率　Ｌ （３７５）ｌｏａｎ 贷款　Ｌ （３７６）ｌｏａｎ　ｃａｐｉｔａｌ 借入资本　Ｌ （３７７）ｌｏｎｇ　ｒａｎｇｅ　ｐａｌｎｎｉｎｇ 长期计划　Ｌ （３７８）ｌｏｓｔ　ｔｉｍｅ　ｒｅｃｏｒｄ 虚耗时间记录　Ｌ （３７９）ｌｏｗ　ｇｅａｒｅｄ 低结合杠杆（比例）　Ｌ （３８０）ｌｏｗｅｒ　ｏｆ　ｃｏｓｔ　ｏｒ　ｎｅｔ　ｒｅａｌｉｚａｂｌｅ　ｖａｌｕｅ　ｃｏｎｃｅｐｔ 成本或可变净价孰低概念　Ｍ （３８１）ｍａｃｈｉｎｅ　ｈｏｕｒ　ｒａｔｅ 机器小时率　Ｍ （３８２）ｍａｃｈｉｎｅ　ｔｉｍｅ　ｒｅｃｏｒｄ 机器时间记录　Ｍ （３８３）ｍａｎａｇｅｄ　ｃｏｓｔ 管理成本　Ｍ （３８４）ｍａｎａｇｅｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ 管理会计　Ｍ （３８５）ｍａｎａｇｅｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ　ｃｏｎｃｅｐｔ 管理会计概念　Ｍ （３８６）ｍａｎａｇｅｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ　ｇｕｉｄｅｓ 管理会计指导方针　Ｍ （３８７）ｍａｎａｇｅｍｅｎｔ　ａｕｄｉｔ 管理审计　Ｍ （３８８）ｍａｎａｇｅｍｅｎｔ　ｂｕｙ－ｏｕｔ 管理性购买产权　Ｍ （３８９）ｍａｎａｇｅｍｅｎｔ　ｂｙ　ｅｘｃｅｐｔｉｏｎ 例外管理原则　Ｍ （３９０）ｍａｒｇｉｎ 边际　Ｍ （３９１）ｍａｒｇｉｎ　ｏｆ　ｓａｆｅｔｙ　ｒａｔｉｏｎ 安全边际比率　Ｍ （３９２）ｍａｒｇｉｎ　ｃｏｓｔ 边际成本　Ｍ （３９３）ｍａｒｇｉｎ　ｃｏｓｔｉｎｇ 边际成本计算　Ｍ （３９４）ｍａｒｋ－ｄｏｗｎ 降低标价　Ｍ （３９５）ｍａｒｋ－ｕｐ 提高标价　Ｍ （３９６）ｍａｒｋｅｔ　ｒｉｓｋ　ｐｒｅｍｉｕｍ 市场分险补偿　Ｍ （３９７）ｍａｒｋｅｔ　ｓｈａｒｅ 市场份额　Ｍ （３９８）ｍａｒｋｅｔｉｎｇ　ｃｏｓｔ 营销成本　Ｍ （３９９）ｍａｔｃｈｉｎｇ　ｃｏｎｃｅｐｔ 配比概念　Ｍ （４００）ｍａｔｅｒｉａｌｉｔｙ　ｃｏｎｃｅｐｔ 重要性概念　Ｍ （４０１）ｍａｔｅｒｉａｌｓ　ｒｅｑｕｉｓｉｔｉｏｎ 领料单　Ｍ （４０２）ｍａｔｅｒｉａｌｓ　ｒｅｔｕｒｎｅｄ　ｎｏｔｅ 退料单　Ｍ （４０４）ｍｅｍｏｒａｎｄｕｍ　ｏｆ　ａｓｓｏｃｉａｔｉｏｎ 公司设立细则　Ｍ （４０５）ｍｅｒｇｅｒ 兼并　Ｍ （４０６）ｍｅｒｇｅｒ　ａｃｃｏｕｎｔｉｎｇ 兼并会计　Ｍ （４０７）ｍｉｎｏｒｉｔｙ　ｉｎｔｅｒｅｓｔ 少数股权　Ｍ （４０８）ｍｉｘｅｄ　ｃｏｓｔ 混合成本　Ｎ （４０９）ｎｅｔ　ａｓｓｅｔｓ 净资产　Ｎ （４１０）ｎｅｔ　ｂｏｏｋ　ｖａｌｕｅ 净帐面价值　Ｎ （４１１）ｎｅｔ　ｌｉｑｕｉｄ　ｆｕｎｄｓ 净可变现资金　Ｎ （４１２）ｎｅｔ　ｍａｒｇｉｎ 净边际　Ｎ （４１３）ｎｅｔ　ｐｒｅｓｅｎｔ　ｖａｌｕｅ（ＮＰＶ） 净现值　Ｎ （４１４）ｎｅｔ　ｐｒｏｆｉｔ 净利润　Ｎ （４１５）ｎｅｔ　ｒｅａｌｉｚａｂｌｅ　ｖａｌｕｅ 可变现净值　Ｎ （４１６）ｎｅｔ　ｗｏｒｔｈ 资产净值　Ｎ （４１７）ｎｅｔｗｏｒｋ　ａｎａｌｙｓｉｓ 网络分析　Ｎ （４１８）ｎｏｉｓｅ 干捞　Ｎ （４１９）ｎｏｍｉｎａｌ　ａｃｃｏｕｎｔ 名义帐户　Ｎ （４２０）ｎｏｍｉｎａｌ　ｓｈａｒｅ　ｃａｐｉｔａｌ 名义股本　Ｎ （４２１）ｎｏｍｉｎａｌ　ｈｏｌｄｉｎｇ 代理持有股份　Ｎ （４２２）ｎｏｎ－ａｄｊｕｓｔｉｎｇ　ｅｖｅｎｔｓ 非调整事项　Ｎ （４２３）ｎｏｎ－ｆｉｎａｎｃｉａｌ　ｐｅｒｆｏｒｍａｎｃｅ　ｍｅａｓｕｒｅｍｅｎｔ 非财务业绩计量　Ｎ （４２４）ｎｏｎ－ｉｎｔｅｒｇｒａｔｅｄ　ａｃｃｏｕｎｔｓ 非综合报表　Ｎ （４２５）ｎｏｎ－ｌｉｎｅｒ　ｐｒｏｇｒａｍｍｉｎｇ 非线性规划　Ｎ （４２６）ｎｏｎ－ｖｏｔｉｎｇ　ｓｈａｒｅｓ 无表决权的股份　Ｎ （４２７）ｎｏｔｉｏｎａｌ　ｃｏｓｔ 名义成本　Ｎ （４２８）ｎｕｍｂｅｒ　ｏｆ　ｄａｙｓ　ｓｔｏｃｋ 存货周转天数　Ｎ （４２９）ｎｕｍｂｅｒ　ｏｆ　ｗｅｅｋｓ　ｓｔｏｃｋ 存货周转周数　Ｏ （４３０）ｏｂｊｅｃｔｉｖｅ　ｃｌａｓｓｉｆｉｃａｔｉｏｎ 客体分类　Ｏ （４３１）ｏｂｓｏｌｅｓｃｅｎｃｅ 陈旧　Ｏ （４３２）ｏｆｆ　ｂａｌａｎｃｅ　ｓｈｅｅｔ　ｆｉｎａｎｃｅ 资产负债表外筹资　Ｏ （４３３）ｏｆｆｅｒ　ｆｏｒ　ｓａｌｅ 标价出售　Ｏ （４３４）ｏｐｅｒａｔｉｎｇ　ｂｕｄｇｅｔ 经营预算　Ｏ （４３５）ｏｐｅｒａｔｉｎｇ　ｌｅａｓｅ 经营租赁　Ｏ （４３６）ｏｐｅｒａｔｉｎｇ　ｓｔａｔｅｍｅｎｔ 营业报表　Ｏ （４３７）ｏｐｅｒａｔｉｏｎ　ｔｉｍｅ 操作时间　Ｏ （４３８）ｏｐｅｒａｔｉｏｎａｌ　ｃｏｎｔｒｏｌ 经营控制　Ｏ （４３９）ｏｐｅｒａｔｉｏｎａｌ　ｇｅａｒｉｎｇ 经营杠杆　Ｏ （４４０）ｏｐｅｒａｔｉｎｇ　ｐｌａｎｓ 经营计划　Ｏ （４４１）ｏｐｐｏｒｔｕｎｉｔｙ　ｃｏｓｔ 机会成本　Ｏ （４４２）ｏｒｄｅｒ 定单　Ｏ （４４３）ｏｒｄｉｎａｒｙ　ｓｈａｒｅｓ 普通股　Ｏ （４４４）ｏｕｔ－ｏｆ－ｄａｔｅ　ｃｈｅｑｕｅ 过期支票　Ｏ （４４５）ｏｖｅｒ　ｃａｐｉｔａｌｉｚａｔｉｏｎ 过分资本化　Ｏ （４４６）ｏｖｅｒｈｅａｄ 制造费用　Ｏ （４４７）ｏｖｅｒｈｅａｄ　ａｂｓｏｒｐｔｉｏｎ　ｒａｔｅ 制造费用分配率　Ｏ （４４８）ｏｖｅｒｈｅａｄ　ｃｏｓｔ 制造费用　Ｏ （４４９）ｏｖｅｒｔｒａｄｉｎｇ 超过营业资金的经营　Ｐ （４５０）ｐａｉｄ　ｃｈｅｑｕｅ 已付支票　Ｐ （４５１）ｐａｉｄ－ｕｐ　ｓｈａｒｅ　ｃａｐｉｔａｌ 认定股本　Ｐ （４５２）ｐａｒｅｎｔ　ｃｏｍｐａｎｙ 母公司　Ｐ （４５３）ｐａｒｅｔｏ　ｄｉｓｔｒｉｂｕｔｉｏｎ 帕累托分布　Ｐ （４５４）ｐａｒｔｉｃｉｐａｔｉｎｇ　ｐｒｅｆｅｒｅｎｃｅ　ｓｈａｒｅｓ 参与优先股　Ｐ （４５６）ｐａｙａｂｌｅ　ｌｅｄｇｅｒ 应付款项帐户　Ｐ （４５７）ｐａｙｂａｃｋ 回收期　Ｐ （４５８）ｐａｙｍｅｎｔｓ　ａｎｄ　ｒｅｃｅｉｐｔｓ　ａｃｃｏｕｎｔ 收入和支出报表　Ｐ （４５９）ｐａｙｍｅｎｔｓ　ｗｉｔｈｈｅｌｄ 保留款额　Ｐ （４６０）ｐａｙｒｏｌｌ 工资单　Ｐ （４６１）ｐａｙｒｏｌｌ　ａｎａｌｙｓｉｓ 工资分析　Ｐ （４６２）ｐｅｒｃｅｎｔａｇｅ　ｐｒｏｆｉｔ　ｏｎ　ｔｕｒｎｏｖｅｒ 利润对营业额比率　Ｐ （４６３）ｐｅｒｉｏｄ　ｃｏｓｔ 期间成本　Ｐ （４６４）ｐｅｒｐｅｔｕａｌ　ｉｎｖｅｎｔｏｒｙ 永续盘存　Ｐ （４６５）ｐｅｒｓｏｎａｌ　ａｃｃｏｕｎｔ 记名帐户　Ｐ （４６６）ＰＥＰＴ 项目评审法　Ｐ （４６７）ｐｅｔｔｙ　ｃａｓｈ　ａｃｃｏｕｎｔ 备用金帐户　Ｐ （４６８）ｐｅｔｔｙ　ｃａｓｈ　ｖｏｕｃｈｅｒ 备用金凭证　Ｐ （４６９）ｐｈｙｓｉｃａｌ　ｉｎｖｅｎｔｏｒｙ 实地盘存　Ｐ （４７０）ｐｌａｎｎｉｎｇ 计划　Ｐ （４７１）ｐｌａｎｎｉｎｇ　ｈｏｒｉｚｏｎ 计划时限　Ｐ （４７２）ｐｌａｎｎｉｎｇ　ｐｅｒｉｏｄ 计划期间　Ｐ （４７３）ｐｏｌｉｃｙ　ｃｏｓｔ 政策成本　Ｐ （４７４）ｐｏｓｉｔｉｏｎ　ａｕｄｉｔ 状况审计　Ｐ （４７５）ｐｏｓｔ　ｂａｌａｎｃｅ　ｓｈｅｅｔ　ｅｖｅｎｔｓ 资产负债表编后事项　Ｐ （４７６）ｐｒａｃｔｉｃａｌ　ｃａｐａｃｉｔｙ 实际生产能力　Ｐ （４７７）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ　ｌｏｓｓｅｓ 购置前损失　Ｐ （４７８）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ　ｐｒｏｆｉｔｓ 购置前利润　Ｐ （４７９）ｐｒｅｆｅｒｅｎｃｅ　ｓｈａｒｅｓ 优先股　Ｐ （４８０）ｐｒｅｆｅｒｅｎｃｅ　ｃｒｅｄｉｔｏｒｓ 优先债权人　Ｐ （４８１）ｐｒｅｆｅｒｒｅｄ　ｃｒｅｄｉｔｏｒｓ 优先债权人　Ｐ （４８２）ｐｒｅｐａｙｍｅｎｔｓ 预付款项　Ｐ （４８３）ｐｒｅｓｅｎｔ　ｖａｌｕｅ 现值　Ｐ （４８４）ｐｒｅｖｅｎｔｉｏｎ　ｃｏｓｔ 预防成本　Ｐ （４８５）ｐｒｉｃｅ　ｒａｔｉｏ 市盈率　Ｐ （４８６）ｐｒｉｍｅ　ｃｏｓｔ 主要成本　Ｐ （４８７）ｐｒｉｍｅ　ｅｎｔｒｙ－ｂｏｏｋｓ　ｏｆ 原始分录登记薄　Ｐ （４８８）ｐｒｉｎｃｉｐａｌ　ｂｕｄｇｅｔ　ｆａｃｔｏｒ 主要预算因素　Ｐ （４８９）ｐｒｉｏｒ　ｃｈａｒｇｅ　ｃａｐｉｔａｌ 优先股　Ｐ （４９０）ｐｒｉｏｒ　ｙｅａｒ　ａｄｊｕｓｔｍｅｎｔｓ 以前年度调整　Ｐ （４９１）ｐｒｉｏｒｉｔｙ　ｂａｓｅ　ｂｕｄｇｅｔｉｎｇ 优先顺序体制的预算　Ｐ （４９２）ｐｒｉｖａｔｅ　ｃｏｍｐａｎｙ 私人公司　Ｐ （４９３）ｐｒｏ－ｆｏｒｍａ　ｉｎｖｏｉｃｅ 预开发票　Ｐ （４９４）ｐｒｏｂｌｅｍ　ｃｈｉｌｄ 问号产品　Ｐ （４９５）ｐｒｏｃｅｓｓ　ｃｏｓｔｉｎｇ 分步成本计算　Ｐ （４９６）ｐｒｏｃｅｓｓ　ｔｉｍｅ 加工时间　Ｐ （４９７）ｐｒｏｄｕｃｔ　ｃｏｓｔ 产品成本　Ｐ （４９８）Ｐｒｏｄｕｃｔ　ｌｉｆｅ　ｃｙｃｌｅ 产品寿命周期　Ｐ （４９９）ｐｒｏｄｕｃｔｉｏｎ　ｃｏｓｔ 生产成本　Ｐ （５００）ｐｒｏｄｕｃｔｉｏｎ　ｃｏｓｔ　ｏｆ　ｓａｌｅｓ 售货成本Ｐ （５０１）ｐｒｏｄｕｃｔｉｏｎ　ｖｏｌｕｍｅ　ｒａｔｉｏ 生产业务量比率　Ｐ （５０２）ｐｒｏｆｉｔ　ｃｅｎｔｅｒ 利润中心　Ｐ （５０３）ｐｒｏｆｉｔ　ｐｅｒ　ｅｍｐｌｏｙｅｅ 每员工利润　Ｐ （５０４）ｐｒｏｆｉｔ　ｒｅｔａｉｎｅｄ　ｆｏｒ　ｔｈｅ　ｙｅａｒ 年度利润留存　Ｐ （５０５）ｐｒｏｆｉｔ　ｔｏ　ｔｕｒｎｏｖｅｒ　ｒａｔｉｏ 利润对营业额比率　Ｐ （５０６）ｐｒｏｆｉｔ－ｖｏｌｕｍｅ　ｇｒａｐｈ 利量图　Ｐ （５０８）ｐｒｏｇｒａｍｍｉｎｇ 规划　Ｐ （５０９）ｐｒｏｊｅｃｔ　ｅｖａｌｕａｔｉｏｎ　ａｎｄ　ｒｅｖｉｅｗ　ｔｅｃｈｎｉｑｕｅ 项目评审法　Ｐ （５１０）ｐｒｏｊｅｃｔｉｏｎ 预计　Ｐ （５１１）ｐｒｏｍｉｓｓｏｒｙ　ｎｏｔｅ 本票　Ｐ （５１２）ｐｒｏｓｐｅｃｔｕｓ 募债说明书　Ｐ （５１３）ｐｒｏｖｉｓｉｏｎｓ　ｆｏｒ　ｌｉａｂｉｌｉｔｉｅｓ　ａｎｄ　ｃｈａｒｇｅｓ 偿债和费用准备　Ｐ （５１４）ｐｒｕｄｅｎｔ　ｃｏｎｃｅｐｔ 稳健性概念　Ｐ （５１５）ｐｕｂｌｉｃ　ｃｏｍｐａｎｙ 公开公司　Ｐ （５１６）ｐｕｒｃｈａｓｅ　ｏｒｄｅｒ 订购单　Ｐ （５１７）ｐｕｒｃｈａｓｅ　ｒｅｑｕｉｓｉｔｉｏｎ 请购单　Ｐ （５１８）ｐｕｒｃｈａｓｅ　ｌｅｄｇｅｒ 采购帐户　Ｑ （５１９）ｑｕａｌｉｔｙ　ｒｅｌａｔｅｄ　ｃｏｓｔｓ 质量有关成本　Ｑ （５２０）ｑｕｅｕｉｎｇ　ｔｉｍｅ 排队时间　Ｒ （５２１）ｒａｔｅ 率　Ｒ （５２２）ｒａｔｉｏ 比率　Ｒ （５２３）ｒａｔｉｏｎ　ｐｙｒａｍｉｄ 比率金字塔　Ｒ （５２４）ｒａｗ　ｍａｔｅｒｉａｌ 原材料　Ｒ （５２５）ｒｅｃｅｉｐｔｓ　ａｎｄ　ｐａｙｍｅｎｔｓ　ａｃｃｏｕｎｔ 收入和支付报表　Ｒ （５２６）ｒｅｃｅｉｖａｂｌｅ　ｌｅｄｇｅｒ 应收款项帐户　Ｒ （５２７）ｒｅｄｅｅｍａｂｌｅ　ｓｈａｒｅｓ 可赎回股份　Ｒ （５２８）ｒｅｄｅｍｐｔｉｏｎ 赎回　Ｒ （５２９）ｒｅｇｉｓｔｅｒｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 注册资本　Ｒ （５３０）ｒｅｊｅｃｔｓ 废品　Ｒ （５３１）ｒｅｌｅｖａｎｃｙ　ｃｏｎｃｅｐｔ 相关性概念　Ｒ （５３２）ｒｅｌｅｖａｎｔ　ｃｏｓｔｓ 相关成本　Ｒ （５３３）ｒｅｌｅｖａｎｔ　ｒａｎｇｅ 相关范围　Ｒ （５３４）ｒｅｌｉａｂｉｌｉｔｙ　ｃｏｎｃｅｐｔ 可靠性概念　Ｒ （５３５）ｒｅｐｌａｃｅｍｅｎｔ　ｐｒｉｃｅ 重置价格　Ｒ （５３６）ｒｅｐｏｒｔ 报表　Ｒ （５３７）ｒｅｐｏｒｔｉｎｇ 报告　Ｒ （５３８）ｒｅｓｅａｒｃｈ　ｃｏｓｔ，　ａｐｐｌｉｅｄ 应用性研究成本　Ｒ （５３９）ｒｅｓｅａｒｃｈ　ｃｏｓｔ，　ｐｕｒｅ　ｏｒ　ｂａｓｉｃ 理论或基础研究成本　Ｒ （５４０）ｒｅｓｅｒｖｅｓ 留存收益　Ｒ （５４１）ｒｅｓｉｄｕａｌ　ｉｎｃｏｍｅ 剩余收益　Ｒ （５４２）ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ　ｃｅｎｔｅｒ 责任中心　Ｒ （５４３）ｒｅｔｅｎｔｉｏｎ　ｍｏｎｅｙ 保留款额　Ｒ （５４４）ｒｅｔｕｒｎ　ｏｎ　ｃａｐｉｔａｌ　ｅｍｐｌｏｙｅｄ 运用资本报酬率　Ｒ （５４５）ｒｅｔｕｒｎｓ 退回　Ｒ （５４６）ｒｅｖｅｎｕｅ 收入　Ｒ （５４７）ｒｅｖｅｎｕｅ　ｃｅｎｔｅｒ 收入中心　Ｒ （５４８）ｒｅｖｅｎｕｅ　ｅｘｐｅｎｄｉｔｕｒｅ 收益支出　Ｒ （５４９）ｒｅｖｅｎｕｅ　ｉｎｖｅｓｔｍｅｎｔ 收入性投资　Ｒ （５５０）ｒｉｇｈｔ　ｉｓｓｕｅ 认股权发行　Ｒ （５５１）ｒｏｌｌｉｎｇ　ｂｕｄｇｅｔ 滚动预算　Ｒ （５５２）ｒｏｌｌｉｎｇ　ｆｏｒｅｃａｓｔ 滚动预测　Ｓ （５５３）ｓａｌｅｓ　ｌｅｄｇｅｒ 销售分类帐　Ｓ （５５４）ｓａｌｅｓ　ｏｒｄｅｒ 销售定单　Ｓ （５５５）ｓａｌｅｓ　ｐｅｒ　ｅｍｐｌｏｙｅｅ 每员工销售额　Ｓ （５５６）ｓｃｒａｐ 废料　Ｓ （５５７）ｓｃｒｉｐ　ｉｓｓｕｅ 红股发行　Ｓ （５５８）ｓｅｃｕｒｅｄ　ｃｒｅｄｉｔｏｒｓ 有担保的债权人　Ｓ （５５９）ｓｅｇｍｅｎｔａｌ　ｒｅｐｏｒｔｉｎｇ 分部报告　Ｓ （５６０）ｓｅｌｌｉｎｇ　ｃｏｓｔ 销售成本　Ｓ （５６１）ｓｅｍｉ－ｆｉｘｅｄ　ｃｏｓｔ 半固定成本　Ｓ （５６２）ｓｅｍｉ－ｖａｒｉａｂｌｅ　ｃｏｓｔ 半变动成本　Ｓ （５６３）ｓｅｎｓｉｔｉｖｉｔｙ　ａｎａｌｙｓｉｓ 敏感性分析　Ｓ （５６４）ｓｅｒｖｉｃｅ　ｃｏｓｔ　ｃｅｎｔｅｒ 服务成本中心　Ｓ （５６５）ｓｅｒｖｉｃｅ　ｃｏｓｔｉｎｇ 服务成本计算　Ｓ （５６６）ｓｅｔ－ｕｐ　ｔｉｍｅ 安装时间　Ｓ （５６７）ｓｈａｄｏｗ　ｐｒｉｃｅｓ 影子价格　Ｓ （５６８）ｓｈａｒｅ 股票　Ｓ （５６９）ｓｈａｒｅ　ｃａｐｉｔａｌ 股份资本　Ｓ （５７０）ｓｈａｒｅ　ｏｐｔｉｏｎ　ｓｃｈｅｍｅ 购股权证方案　Ｓ （５７１）ｓｈａｒｅ　ｐｒｅｍｉｕｍ 股票溢价　Ｓ （５７２）ｓｉｇｈｔ　ｄｒａｆｔ 即期汇票　Ｓ （５７３）ｓｉｎｇｌｅ－ｅｎｔｒｙ　ｂｏｏｋ－ｋｅｅｐｉｎｇ 单式薄记　Ｓ （５７４）ｓｉｎｋｉｎｇ　ｆｕｎｄ 偿债基金　Ｓ （５７５）ｓｌａｃｋ　ｔｉｍｅ 松驰时间　Ｓ （５７６）ｓｏｃｉａｌ　ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ　ｃｏｓｔ 社会责任成本　Ｓ （５７７）ｓｏｌｅ　ｔｒａｄｅｒ 独资经营者　Ｓ （５７８）ｓｏｕｒｃｅ　ａｎｄ　ａｐｐｌｉｃａｔｉｏｎ　ｏｆ　ｆｕｎｄｓ　ｓｔａｔｅｍｅｎｔ 资金来源和运用表　Ｓ （５７９）ｓｐｅｃｉａｌ　ｏｒｄｅｒ　ｃｏｓｔｉｎｇ 特殊定单成本计算　Ｓ （５８０）ｓｔａｆｆ　ｃｏｓｔｓ 职工成本　Ｓ （５８１）ｓｔａｎｄａｒｄ 标准　Ｓ （５８２）ｓｔａｎｄａｒｄ　ａｃｃｏｕｎｔｉｎｇ　ｐｒａｃｔｉｃｅ 标准会计实务　Ｓ （５８３）ｓｔａｎｄａｒｄ　ｃｏｓｔ 标准成本　Ｓ （５８４）ｓｔａｎｄａｒｄ　ｃｏｓｔｉｎｇ 标准成本计算　Ｓ （５８５）ｓｔａｎｄａｒｄ　ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｃｏｓｔ 标准直接人工　Ｓ （５８６）ｓｔａｎｄａｒｄ　ｈｏｕｒ 标准小时　Ｓ （５８７）ｓｔａｎｄａｒｄ　ｍｉｎｕｔｅ 标准分钟　Ｓ （５８８）ｓｔａｎｄａｒｄ　ｐｅｒｆｏｒｍａｃｅ－ｌａｂｏｕｒ 标准人工业绩　Ｓ （５８９）ｓｔａｎｄａｒｄ　ｔｉｍｅ 标准时间　Ｓ （５９０）ｓｔａｎｄａｒｄ　ｏｒｄｅｒ 经常性定单　Ｓ （５９１）ｓｔａｔｅｍｅｎｔ　ｏｆ　ａｃｃｏｕｎｔ 营业帐单　Ｓ （５９２）ｓｔａｔｅｍｅｎｔ　ｏｆ　ａｆｆａｉｒｓ 财务状况表　Ｓ （５９３）ｓｔａｔｕｔｏｒｙ　ｂｏｄｙ 法定实体　Ｓ （５９４）ｓｔｏｃｋ 存货　Ｓ （５９５）ｓｔｏｃｋ　ｃｏｎｔｒｏｌ 存货控制　Ｓ （５９６）ｓｔｏｃｋ　ｔｕｒｎｏｖｅｒ 存货周转率　Ｓ （５９７）ｓｔｏｃｋｔａｋｉｎｇ 盘点存货　Ｓ （５９８）ｓｔｏｒｅｓ　ｒｅｑｕｉｓｉｔｉｏｎ 领料申请单　Ｓ （５９９）ｓｔｒａｔｅｇｉｃ　ｂｕｓｉｎｅｓｓ　ｕｎｉｔ 战略性经营单位　Ｓ （６００）ｓｔｒａｔｅｇｉｃ　ｍａｎａｇｅｍｅｎｔ　ａｃｃｏｕｎｔｉｎｇ 战略管理会计　Ｓ （６０１）ｓｔｒａｔｅｇｉｃ　ｐｌａｎｎｉｎｇ 战略计划　Ｓ （６０２）ｓｔｒａｔｅｇｙ 战略　Ｓ （６０３）ｓｕｂｊｅｃｔｉｖｅ　ｃｌａｓｓｉｆｉｃａｔｉｏｎ 主体分类　Ｓ （６０４）ｓｕｂｓｃｒｉｂｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 已认购的股本　Ｓ （６０５）ｓｕｂｓｉｄｉａｒｙ　ｕｎｄｅｒｔａｋｉｎｇ 子公司　Ｓ （６０６）ｓｕｎｋ　ｃｏｓｔ 沉没成本　Ｓ （６０７）ｓｕｐｐｌｙ　ｅｓｔｉｍａｔｅ 预算估计　Ｓ （６０８）ｓｕｐｐｌｙ　ｅｘｐｅｎｄｉｔｕｒｅ 预算支出　Ｓ （６０９）ｓｕｓｐｅｎｓｅ　ａｃｃｏｕｎｔ 暂记帐户　Ｓ （６１０）ＳＷＯＴ　ａｎａｌｙｓｉｓ 长处和短处，机会和威胁分析　Ｓ （６１１）ｓｙｓｔｅｍ 制度，体系　Ｔ （６１２）ｔａｃｔｉｃａｌ　ｐｌａｎｎｉｎｇ 策略计划　Ｔ （６１３）ｔａｃｔｉｃｓ 策略　Ｔ （６１４）ｔａｋｅ－ｏｖｅｒ 接收　Ｔ （６１５）ｔａｎｇｉｂｌｅ　ａｓｓｅｔ 有形资产　Ｔ （６１６）ｔａｎｇｉｂｌｅ　ｆｉｘｅｄ　ａｓｓｅｔ　ｓｔａｔｅｍｅｎｔ 有形固定资产表　Ｔ （６１７）ｔａｒｇｅｔ　ｃｏｓｔ 目标成本　Ｔ （６１８）ｔｅｒｏｔｅｃｈｎｏｌｏｇｙ 设备综合工程学　Ｔ （６１９）ｔｈｒｏｕｇｈｐｕｔ　ａｃｃｏｕｎｔｉｎｇ 生产量会计　Ｔ （６２０）ｔｉｍｅ 时间　Ｔ （６２１）ｔｉｍｅ　ｓｈｅｅｔ 时间记录表　Ｔ （６２２）ｔｏｔａｌ　ａｓｓｅｔｓ 总资产　Ｔ （６２３）ｔｏｔａｌ　ｑｕａｌｉｔｙ　ｍａｎａｇｅｍｅｎｔ 全面质量管理　Ｔ （６２４）ｔｏｔａｌ　ｓｔｏｃｋｓ 存货总计　Ｔ （６２５）ｔｒａｄｅ　ｃｒｅｄｉｔｏｒｓ 购货客户（应付帐款）　Ｔ （６２６）ｔｒａｄｅ　ｄｅｂｔｏｒｓ 销货客户（应收帐款）　Ｔ （６２７）ｔｒａｄｉｎｇ　ｐｒｏｆｉｔ　ａｎｄ　ｌｏｓｓ　ａｃｃｏｕｎｔ 营业损益表　Ｔ （６２８）ｔｒａｎｓｆｅｒ　ｐｒｉｃｅ 转让价格　Ｔ （６２９）ｔｒａｎｓｉｔ　ｔｉｍｅ 中转时间　Ｔ （６３０）ｔｒｅａｓｕｒｅｒｓｈｉｐ 财务长制度　Ｔ （６３１）ｔｒａｉｌ　ｂａｌａｎｃｅ 试算平衡表　Ｔ （６３２）ｔｕｒｎｏｖｅｒ 营业额　Ｕ （６３３）ｕｎｃａｌｌｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 未催缴股本　Ｕ （６３４）ｕｎｄｅｒ　ｃａｐｉｔａｌｉｚａｔｉｏｎ 不足资本化　Ｕ （６３５）ｕｎｄｅｒ　ｏｒ　ｏｖｅｒ－ａｂｓｏｒｂｅｄ　ｏｖｅｒｈｅａｄ 少吸收或多吸收的制造费用　Ｕ （６３６）ｕｎｉｆｏｒｍ　ａｃｃｏｕｎｔｉｎｇ 统一会计　Ｕ （６３７）ｕｎｉｆｏｒｍ　ｃｏｓｔｉｎｇ 统一成本计算　Ｕ （６３８）ｕｎｉｓｓｕｅｄ　ｓｈａｒｅ　ｃａｐｉｔａｌ 未发行股本　Ｖ （６３９）ｖａｌｕｅ 价值　Ｖ （６４０）ｖａｌｕｅ　ａｄｄｅｄ 增值　Ｖ （６４１）ｖａｌｕｅ　ａｎａｌｙｓｉｓ 价值分析　Ｖ （６４２）ｖａｌｕｅ　ｆｏｒ　ｍｏｎｅｙ　ａｕｄｉｔ 经济效益审计　Ｖ （６４３）ｖａｒｉａｂｌｅ　ｃｏｓｔ 变动成本　Ｖ （６４４）ｖａｒｉａｂｌｅ　ｃｏｓｔ　ｏｆ　ｓａｌｅｓ 销售的变动成本　Ｖ （６４５）ｖａｒｉａｎｃｅ 差异　Ｖ （６４６）ｖａｒｉａｎｃｅ　ａｃｃｏｕｎｔｉｎｇ 差异会计　Ｖ （６４７）ｖａｒｉａｎｃｅ　ａｄｍｉｎｉｓｔｒａｔｉｖｅ　ｃｏｓｔ 行政管理费用差异　Ｖ （６４８）ｖａｒｉａｎｃｅ　ａｎａｌｙｓｉｓ 差异分析　Ｖ （６４９）ｖａｒｉａｎｃｅ　ｂｕｄｇｅｔ 预算差异　Ｖ （６５０）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｅｆｆｉｃｉｅｎｃｙ 直接人工效率差异　Ｖ （６５１）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｒａｔｅ 直接人工费率差异　Ｖ （６５２）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｌａｂｏｕｒ　ｔｏｔａｌ 直接人工总差异　Ｖ （６５３）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｍｉｘ 直接材料结构差异　Ｖ （６５４）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌｓ　ｐｒｉｃｅ 直接材料价格差异　Ｖ （６５５）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌｓ　ｔｏｔａｌ 直接材料总差异　Ｖ （６５６）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｕｓａｇｅ 直接材料用量差异　Ｖ （６５７）ｖａｒｉａｎｃｅ　ｄｉｒｅｃｔ　ｍａｔｅｒｉａｌ　ｙｉｅｌｄ 直接材料产出率差异　Ｖ （６５８）ｖａｒｉａｎｃｅ　ｆｉｘｅｄ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｅｘｐｅｎｄｉｔｕｒｅ 固定生产性制造费用耗费差异　Ｖ （６５９）ｖａｒｉａｎｃｅ　ｆｉｘｅｄ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｔｏｔａｌ 固定生产性制造费用总差异　Ｖ （６６０）ｖａｒｉａｎｃｅ　ｆｉｘｅｄ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｖｏｌｕｍｅ 固定生产性制造费用业务量差异　Ｖ （６６１）ｖａｒｉａｎｃｅ　ｍａｒｋｅｔ　ｓｈａｒｅ 市场份额差异　Ｖ （６６２）ｖａｒｉａｎｃｅ　ｍａｒｋｅｔ　ｓｉｚｅ 市场规模差异　Ｖ （６６３）ｖａｒｉａｎｃｅ　ｍａｒｋｅｔｉｎｇ　ｃｏｓｔ 营销成本差异　Ｖ （６６４）ｖａｒｉａｎｃｅ　ｏｐｅｒａｔｉｏｎａｌ 经营差异　Ｖ （６６５）ｖａｒｉａｎｃｅ　ｏｐｅｒａｔｉｏｎａｌ　ｐｒｉｃｅ 经营价格差异　Ｖ （６６６）ｖａｒｉａｎｃｅ　ｏｐｅｒａｔｉｏｎ　ｕｓａｇｅ 经营用量差异　Ｖ （６６７）ｖａｒｉａｎｃｅ　ｐｌａｎｎｉｎｇ 计划差异　Ｖ （６６８）ｖａｒｉａｎｃｅ　ｐｌａｎｎｉｎｇ　ｐｒｉｃｅ 计划价格差异　Ｖ （６６９）ｖａｒｉａｎｃｅ　ｑｕａｌｉｔｙ　ｃｏｓｔ 质量成本差异　Ｖ （６７０）ｖａｒｉａｎｃｅ　ｒｅｖｉｓｉｏｎ 标准修订差异　Ｖ （６７４）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｍｉｘ　ｃｏｎｔｒｉｂｕｔｉｏｎ 销售贡献毛益差异　Ｖ （６７５）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｍｉｘ　ｐｒｏｆｉｔ 销售结构利润差异　Ｖ （６７６）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｑｕａｎｔｉｔｙ　ｃｏｎｔｒｉｂｕｔｉｏｎ 销售数量贡献毛益差异　Ｖ （６７７）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｑｕａｎｉｔｙ　ｐｒｏｆｉｔ 销售数量利润差异　Ｖ （６７８）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｔｕｒｎｏｖｅｒ 销售收入差异　Ｖ （６７９）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｖｏｌｕｍｅ　ｃｏｎｔｒｉｂｕｔｉｏｎ 销售业务量贡献毛益差异　Ｖ （６８０）ｖａｒｉａｎｃｅ　ｓａｌｅｓ　ｖｏｌｕｍｅ　ｐｒｏｆｉｔ 销售业务量利润差异　Ｖ （６８１）ｖａｒｉａｎｃｅ　ｓｅｌｌｉｎｇ　ｐｒｉｃｅ 销售价格差异　Ｖ （６８２）ｖａｒｉａｎｃｅ　ｔｏｔａｌ　ｐｒｏｆｉｔ 总利润差异　Ｖ （６８３）ｖａｒｉａｎｃｅ　ｖａｒｉａｂｌｅ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｅｆｆｉｃｉｅｎｃｙ 变动生产性制造费用效率差异　Ｖ （６８４）ｖａｒｉａｎｃｅ　ｖａｒｉａｂｌｅ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｅｘｐｅｎｄｉｔｕｒｅ 变动生产性制造费用耗费差异　Ｖ （６８５）ｖａｒｉａｎｃｅ　ｖａｒｉａｂｌｅ　ｐｒｏｄｕｃｔｉｏｎ　ｏｖｅｒｈｅａｄ　ｔｏｔａｌ 变动生产性制造费用总差异　Ｖ （６８６）ｖｉｒｅｍｅｎｔ 预算流用　Ｖ （６８７）ｖｏｔｅ 表决　Ｖ （６８８）ｖｏｕｃｈｅｒ 凭证　Ｗ （６８９）ｗａｉｔｉｎｇ　ｔｉｍｅ 等候时间　Ｗ （６９０）ｗａｓｔｅ 废品（料）　Ｗ （６９１）ｗａｓｔｉｎｇ　ａｓｓｅｔ 递耗资产　Ｗ （６９２）ｗｅｉｇｈｔｅｄ　ａｖｅｒａｇｅ　ｃｏｓｔ　ｏｆ　ｃａｐｉｔａｌ 资本的加权平均成本　Ｗ （６９３）ｗｅｉｇｈｔｅｄ　ａｖｅｒａｇｅ　ｐｒｉｃｅ 加权平均价格　Ｗ （６９４）ｗｉｔｈ　ｒｅｓｏｕｒｃｅ 有追索权　Ｗ （６９５）ｗｉｔｈｏｕｔ　ｒｅｃｏｕｒｓｅ 无追索权　Ｗ （６９６）ｗｏｒｋｉｎｇ　ｃａｐｉｔａｌ 营运资本　Ｗ （６９７）ｗｒｉｔｅ－ｄｏｗｎ 减值　Ｚ （６９８）ｚｅｒｏ　ｂａｓｅ　ｂｕｄｇｅｔｉｎｇ 零基预算　Ｚ （６９９）ｚｅｒｏ　ｃｏｕｐｏｎ　ｂｏｎｄ 无息债券　Ｚ （７００）Ｚ　ｓｃｏｒｅ 破产预测计分法１（１），提供海量管理资料免费下载！更多免费下载，尽在１（１）。

会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivale nts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 Guara ntee 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 inv estme nts falli ng price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank accepta nee商业承兑汇票Trade acceptanee应收股禾U Divide nd 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Advanee 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 con sumpti on goods材料成本差异Materials cost varia nee自制半成品Semi-F ini shed goods库存商品Finished goods商品进销差价Differe nces betwee n purchas ing and selli ng 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 commissi on basis受托代销商品Commissio ned and sell the goods on a commissi on basis 存货跌价准备Inventory falli ng 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Lon g-term inv estme nt on stocks股票投资Investment on stocks其他股权投资Other in vestme nt o n stocks长期债权投资Lon g-term inv estme nt on bonds债券投资Investment on bonds其他债权投资Other inv estme nt on bonds长期投资减值准备Lon g-term in vestme nts depreciati on reserves 股权投资减值准备Stock rights in vestme nt depreciatio n 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Mach inery equipme nt运输设备Transportation facilities工具器具In strume nts and impleme nt累计折旧Accumulated depreciati on固定资产减值准备Fixed assets depreciati on reserves房屋、建筑物减值准备Buildi ng/structure depreciati on reserves 机器设备减值准备Machi nery equipme nt depreciati on reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipme nt预付大型设备款Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts and impleme nt for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecti ng equipme nt-i n-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Con structio n-i n-process depreciati onreserves固定资产清理Liquidati on of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Pate nts商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure、、■、一、—商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Pate nt rights depreciati onreserves商标权减值准备trademark rights depreciati onreserves未确认融资费用Un ack no wledged finan cialcharges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal in ta ngible assets loss or in come待处理固定资产损溢Wait deal fixed assets loss or in comeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类acco unt curre nt 往来帐acco unt form of bala nee sheet 帐户式资产负债表acco unt form of profit and loss stateme nt 帐户式损益表acco unt payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period （会计期间）are related to specifictime periods ‘typically one year（通常是一年）资产负债表：balanee sheet可以不大写b禾润表：i n come stateme nts （or stateme nts of in come）禾润分配表：retai ned earnings现金流量表：cash flows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 accepta nee商业承兑汇票Trade acceptanee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应付股禾Divide nds 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Un paid VAT cha ngeover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Cha ngeover with nold in gs on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT cha ngeover未交增值税Un paid VAT应交营业税Busin ess tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税In come tax payable应交土地增值税In creme nt tax on land value payable应交城市维护建设税Tax for mai ntai ning and buildi ng 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 lice nse platetax(VVULPT) payable应交个人所得税Pers onal in come 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 advanee其他负债Other liabilities待转资产价值Pending cha ngerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内至U期的长期借款Lon g-term loa ns due within one year一年后到期的长期借款Lon g-term loa ns 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一年内至U期的长期应付Lon g-term acco unt payable due within one year一年后到期的长期应付Lon g-term acco unt payable over one year 专项应付款Special payable一年内至U期的专项应付Lon g-term special payable due within one year 一年后至U期的专项应付Lon g-term special payable over one year 递延税款Deferral taxes 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In vestme nt Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受扌捐赠非现金资产准备Receive non-cash don ate reserve 股权投资准备Stock right in vestme nt reserves 拨款转入Allocate sums changeover in夕卜币资本折算差额Foreig n curre ncy 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En terprise expe nsion fund禾润归还投资Profits capitalizad on return of in vestme nt 利润Profits本年禾润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 bus in ess expa nsion提取职工奖励及福利基金Withdrawal staff and workers'' bo nus and welfare fund禾润归还投资Profits capitalizad on return of in vestme nt应付优先股股利Preferred Stock divide nds payable提取任意盈余公积Withdrawal other com mon accumulati on fund应付普通股股利Com mon Stock divide nds payable转作资本(或股本)的普通股股利Com mon Stock divide nds cha nge to assets(or stock)未分配利润Un distributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manu facture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 allowanee补贴Bonus夕卜保劳务费Outsourci ng fee福禾费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng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 prin ti ng 运费Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of con sumption劳动保护费Labor protecti on fees季节性停工损失Loss on seas on ality cessati on 劳务成本Service costs四、损益类Profit and loss收入In come业务收入OPERATING INCOME主营业务收入Prime operati ng reve nue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu 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Reimburseme nt of in come tax其他收入Other revenue投资收益Inv estme nt in come短期投资收益Curre nt in vestme nt in come长期投资收益Lon g-term inv estme nt in come计提的委托贷款减值准备Withdrawal of en trust loa ns reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize reve nue 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No n-cash deal in come现金溢余Cash overage处置固定资产净收益Net in come on disposal of fixed assets出售无形资产收益In come on sales of in ta ngible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amerceme nt in come支出Outlay业务支出Revenue charges主营业务成本Operati ng costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附力卩Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for mai ntai ning and buildi ng cities资源税Resources tax土地增值税In creme nt 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Expenses营业费用Operating expenses代销手续费Con sig nment commissi on charge运杂费Transpotation保险费In sura nee 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 con sumpti on办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on 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-borrowi ng cost营业外支出Non bus in ess expe nditure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 in ta ngible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arran geme nt 罚款支出Amercement outlay 所得税In come tax以前年度损益调整Prior year in come adjustme nt会计账目用语对账单，结单stateme nt of acco unt往来账户，活期存款账户，流通账acco unt curre nt经常账户curre nt acco unt销货账acco unt sales两人共有之银行账户joint acco unt应收［未清］账款；未付账单，未结算账目outsta nding acco unt贷方账项credit acco unt借方账项debtor acco unt应付账acco unt payable应收账acco unt receivable新交易||新账new acco unt未决账||老账old acco unt现金账cash acco unt流水账running acco unt暂记账||未定账suspe nse acco unt逾期账款，过期未付账款||延滞账overdue acco un t||pastdue acco unt杂项账户sundry acco unt详细账单||明细表detail acco unt坏账bad acco unt会计项目title of acco unt会计薄||账薄acco un t-book营业报告书||损益计算表acco unt of bus in ess||bus in ess report 借贷细账||交验账acco unt ren dered明细账acco unt stated与…银行开立一户头to ope n an acco unt with与……继续交易，与……有账务往来to keep acco unt with继续记账to keep acco unt与... 有交易to have an acco unt with作成会计账||有往来账项to make out an acco unt with清算II清理债务to make up an acco unt与……停止交易to close on e's acco unt with结账to close an acco unt请求付账to ask an acco un t||to dema nd an acco unt结清差额to bala nee the acco unt with清算to settle an acco un t||to liquidate an acco un t||to square an acco unt 审查账目||监查账目to audit an acco unt检查账目to exam ine an acco unt转入A的账户to charge the amount to A's acco unt先付……to pay on acco unt代理某人||为某人on on e's acco un t|| on acco unt of one为自己计算||独立账目on on e's own acco unt由某人收益并负风险on on e's acco unt and risk||for on e's acco unt and risk由某人负担for on e's acco un t||for acco unt of one按某人指示||列入某人账户by order and for acco unt of one列入5月份账目for May acco unt报账ren der an acco unt会计：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至U期支票an tedated 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 cross ing特别横线special cross ing空白支票bla nk cheque失效支票，过期支票stale cheque普通支票ope n cheque打10% 折扣的10000 元支票，（即9000 元） a cheque for $10，000，less 10% discou nt力卩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支票上戈U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 en dorse a cheque请付票款/ 清付票款to pay a cheque/to honour a cheque支票退票to disho nour a cheque拒付支票to refuse a cheque拒付支票to stop payme nt of a cheque提示要求付款to prese nt for payme nt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.S.F./not sufficie nt fun ds/l/F/i nsufficie nt funds 文子与数子不一致words and figures differ支票交换时间已过acco unt closed更改处应加盖印章alteratio ns require in itials交换时间已过effects not cleared停止付款payme nt stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Acco un ti ng system 会计系统America n Acco un ti ng Associati on 美国会计协会American In stitute of CPAs 美国注册会计师协会Audit审计Bala nee sheet资产负债表Bookkeepk ing 簿记Cash flow prospects 现金流量预测Certificate in In ternal Audit ing 内部审计证书Certificate in Man ageme nt Acco unting 管理会计证书Certificate Public Accou ntant 注册会计师Cost acco unting 成本会计External users 外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nting Sta ndards Board 财务会计准则委员会Finan cial forecast 财务预测Gen erally accepted acco un ti ng prin ciples 公认会计原贝U Gen eral-purpose in formatio n 通用目的信息Gover nment Acco unting Office 政府会计办公室In come stateme nt 损益表In stitute of In ternal Auditors 内部审计师协会In stitute of Man ageme nt Acco untants 管理会计师协会Integrity整合性Internal audit ing 内部审计In ternal control structure 内部控制结构Internal Reve nue Service 国内收入署In ternal users 内部使用者Man ageme nt acco un ti ng 管理会计Retur n of inv estme nt 投资回报Retur n on inv estme nt 投资报酬Securities and Excha nge Commissi on 证券交易委员会Stateme nt of cash flow 现金流量表Stateme nt of finan cial positi on 财务状况表Tax acco unting 税务会计Acco un ti ng equati on 会计等式Articulation勾稽关系Assets资产Busin ess en tity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 批露Expenses 费用Finan cial stateme nt 财务报表Finan cial activities 筹资活动Goin g-c oncern assumptio n 持续经营假设In flation通货膨涨Inv esti ng activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operat ing activities 经营活动Own er's equity 所有者权益Partnership合伙企业Positive cash flow 正现金流量Reta ined earning 留存禾U润Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumpti on 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dress ing 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意客户服务 Customer Service ，例如客服员叫CSR ,R for人事咅E Human Resource行政部Admi n.财务部 Finance & Accounting产品供应 Product Supply ，例如产品调度员叫 P SPIa nner2，人员的称谓 助理Assistant秘书 secretary 前台接待小姐Receptionist文员clerk ，如会计文员为 Accounting Clerk主任 supervisor 经理 Man ager总经理 GM ，General Manager入场费admission运费 freight小费tip学费 tuition价格，代价charge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 allowanee补贴Bonus夕卜保劳务费 Outsourcing fee发展咅ECBD )福禾费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng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 prin ti ng运费Transpotation保险费In sura nee premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protect ion fees 总监Director总会计师Finance Controller高级Senior如高级经理为Senior Manager 营业费用Operating expenses代销手续费Con sig nment commissi on charge 运杂费Transpotation保险费In sura nee 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 allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on 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禾息支出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-borrowi ng cost。

会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash 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 incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(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Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit三、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四、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 revenu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 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会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账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 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目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||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 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.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager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。

会计术语中英文对照表In the globalized business world, the language of accounting is a crucial component for effective communication and collaboration. As companies expand their operations internationally, the need for a common understanding of accounting terms across languages becomes paramount. This article aims to provide a comprehensive bilingual guide to accounting terminology, bridging the language gap and facilitating smooth financial communication.**1. Assets*** English: Assets represent the economic resources owned or controlled by a business that have future economic benefits. * Chinese: 资产代表企业拥有或控制的具有未来经济利益的经济资源。

**2. Liabilities*** English: Liabilities refer to the financial obligations of a business that are expected to be settled in the future, resulting from past transactions or events.* Chinese: 负债是指企业因过去交易或事件而产生的、预期将在未来结算的财务义务。

会计科目中英文对照表二、欠债类 Liability短时间欠债 Current liability2101 短时间借款 Short-term borrowing2111 应付单据 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 应交城市保护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地利用税 Tenure tax payable'217110 应交车船利用税 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其他欠债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 估量欠债 Anticipation liabilities长期欠债 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 year2331 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 Capital3101 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 同意捐赠非现金资产预备 Receive non-cash donate reserve'311103 股权投资预备 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 储蓄基金 Reserve fund'312105 企业进展基金 Enterprise expension fund'312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 今年利润 Current year profits3141 利润分派 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 提取储蓄基金 Withdrawal reserve fund'314105 提取企业进展基金 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 common accumulation fund'314110 应付一般股股利 Common Stock dividends payable'314111 转作资本(或股本)的一般股股利 Common Stock dividends change to assets(or stock) '314115 未分派利润 Undistributed profit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效劳收入 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出让资产利用权收入 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短时间投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值预备 Withdrawal of entrust loans reserves5203 补助收入 Subsidize revenue国家扶持补助收入 Subsidize revenue from country其他补助收入 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 主营业务本钱 Operating costs产品销售本钱 Cost of goods sold效劳本钱 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城市保护建设税 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销售其他材料本钱 Other cost of material sale其他劳务本钱 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 治理费用 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车船利用税 Vehicle and vessel usage license plate tax(VVULPT) 土地利用税 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减值预备金 Depreciation reserves超级损失 Extraordinary loss处置固定资产净损失 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。