会计英语114章术语翻译(仅供参考不足的地方望批评指正)

Chapter 1 Accounting会计Accounting equation会计等式Assets资产Auditors审计师Balance sheet资产负债表Bookkeeping记账Business entity assumption会计主体原则Common stock普通股Corporation公司Cost principle成本原则Equity权益Ethics伦理Events事项Expanded accounting equation扩展的会计等式Expenses费用External transactions外部交易External users外部信息使用者Financial accounting财务会计FASB美国财务会计准则委员会Full disclosure principle充分披露原则GAAP公认会计原则Going-concern assumption持续经营原则Income statement损益表Internal transactions内部交易Internal users内部信息使用者IASB国际会计准则理事会Liabilities负债Managerial accounting管理会计Matching principle配比原则Monetary unit assumption货币单位原则Net income净收益Net loss净损失Owner ,Capital所有者名下的资本Owner investment所有者投资Owner withdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenue recognition principle收入确认原则Revenues收入Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会Shareholders股东Shares股份Sole proprietorship个人独资企业Statement of cash flows现金流量表Statement of owner’s equity所有者权益表Stock股票Stockholders股东Time period assumption会计分期原则Withdrawals提取Chapter 2 Account账户Account balance账户余额Balance column account三栏式账户Chart of accounts会计科目表Compound journal entry复合日记账分录Credit贷方Creditors债权人Debit借方Debtors债务人Double-entry accounting复式记账法General journal普通日记账General ledger总分类账Journal日记账Journalizing 登记日记账Ledger分类账Posting过账(PR) column过账索引栏Source documents原始凭证T-account T型账户Trial balance试算平衡表Unearned revenue预收收入Chapter 3 Accounting period会计期间Accrual basis accounting权责发生制会计Accrued expenses应计费用Accrued revenues应计收入Adjusted trial balance调整后试算平衡表Adjusting entry调整分录Annual financial statements年度财务报表Book value账面价值Cash basis accounting收付实现制会计Contra account备抵账户Depreciation折旧Fiscal year会计年度Interim financial statements中期财务报表Matching principle配比原则Natural business year自然营业年度Plant assets固定资产Prepaid expenses预付费用Straight-line depreciation method直线折旧法Time period assumption会计分期原则Unadjusted trial balance调整前的试算平衡表Unearned revenues 预收收入Chapter 4 Accounting cycle会计循环Classified balance sheet分类资产负债表Closing entries结账分录Closing process结账过程Current assets流动资产Current liabilities流动负债Income summary损益汇总账户Intangible assets无形资产Long-term investments长期投资Long-term liabilities长期负债Operating cycle营业周期Permanent accounts永久性账户Post-closing trial balance结账后试算平衡表Pro forma financial statements预测财务报表Temporary accounts临时性账户Unclassified balance sheet未分类资产负债表Working papers工作底稿Work sheet工作底表Chapter 5 Cash discount现金折扣Cost of goods sold商品销售成本Credit memorandum贷记通知单Credit period 信用期Credit terms信用条件Debit memorandum借记通知单Discount period折扣期EOM月末FOB交货点General and administrative expenses一般及行政管理费用Gross margin毛利Gross profit毛利Inventory存货List price价目表价格Merchandise 商品Merchandise inventory库存商品Merchandiser商业企业Multiple-step income statement多步式损益表Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Purchase discount购货折扣Retailer零售商Sales discount销售折扣Selling expenses销售费用Shrinkage损耗Single-step income statement单步式损益表Supplementary records辅助记录Trade discount商业折扣Wholesaler批发商Chapter 6 Average cost平均成本Conservatism constraint稳健性原则Consignee 收货人Consignor发货人Consistency concept一致性原则FIFO先进先出法Interim statements中期报告LIFO后进先出法LCM成本与市价孰低法Net realizable value可变现净值Specific identification个别认定法Weighted average加权平均法Chapter 7 Accounts payable ledger应付账款分类账Accounts receivable ledger应收账款分类账Cash disbursements journal现金支出日记账Cash receipts journal现金收入日记账Check register支票登记薄Columnar journal多栏式日记账Compatibility principle适应性原则Controlling account统驭账户Control principle控制原则Cost-benefit principle成本—收益原则Flexibility principle灵活性原则General journal普通日记账Internal controls内部控制Purchases journal购货日记账Relevance principle相关性原则Sales journal销售日记账Schedule of accounts payable应付账款明细表Schedule of accounts receivable应收账款明细表Special journal特种日记账Subsidiary ledger明细分类账Chapter 8 Bank reconciliation银行存款余额调节表Bank statement银行对账单Canceled checks注销支票Cash 现金Cash equivalents现金等价物Cash over and short现金溢缺Check支票Deposit ticket存款单Deposits in transit在途存款EFT电子资金转账Internal control system内部控制制度Liquid assets流动资产Liquidity偿债能力Outstanding checks未兑现支票Petty cash备用金Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡Voucher 凭单Voucher system凭单制Chapter 9 Accounts receivable应收账款Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法Bad debts坏账Direct write-off method直接核销法Interest 利息Maker of the note出票人Matching principle配比原则Materiality constraint重要性约束Maturity date of a note票据到期日Payee of the note票据收款人Principal of a note票据的本金Promissory note票据Realizable value可变现价值Chapter 10 Accelerated depreciation method加速折旧法Amortization摊销Asset book value资产账面价值Betterments改良工程投资Capital expenditures资本支出Change in an accounting estimate会计估计变更Copyright版权Cost成本Declining-balance method余额递减法Depletion折耗Depreciation折旧Extraordinary repairs非常修理Franchises特许权Goodwill商誉Impairment减损Inadequacy生产能力不足Indefinite life不确定使用年限Intangible assets无形资产Land improvements土地改良物Lease租约Leasehold租赁权Leasehold improvements租赁资产改良Lessee承租人Lessor 出租人Licenses特许权Limited life有限使用年限MACRS修正后的加速成本回收制度Natural resources自然资源Obsolescence陈旧，过时Ordinary repairs日常维修Patent专利权Plant asset age固定资产寿命Plant assets固定资产Plant asset useful life固定资产使用年限Revenue expenditures收益性支出Salvage value残值Straight-line depreciation直线折旧法Trademark or trade (brand) name商标或品牌Units-of-production depreciation工作量法Useful life使用年限Chapter 11 Contingent liability或有负债Current liabilities流动负债Current portion of long-term debt一年内到期的长期负债Employee benefits员工福利Estimated liability估计负债（FICA）Taxes联邦社会保险税FUTA联邦失业税Gross pay薪资总额Known liabilities已知负债Long-term liabilities长期负债Merit rating考绩Net pay薪资净额Payroll deductions薪资扣款Short-term note payable短期应付票据SUTA州失业救济税Warranty保修Chapter 12Bond 债券Bond certificate债券证书Bond indenture债券契约Carrying (book) value of bonds债券账面价值Discount on bonds payable应付债券折旧Installment note分期付款期票Market rate市场利率Mortgage抵押权Pension plan养老金计划Premium on bonds债券溢价Par value of a bond债券面值Straight-line bond amortization债券利息直线摊销法Chapter 13(AFS) securities可供出售证劵Comprehensive income综合收益Consolidated financial statements合并财务报表Equity method权益法Equity securities with controlling influence具有控制权的权益类证劵Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵Long-term investments长期投资Parent母公司Short-term investments短期投资Subsidiary子公司Trading securities交易性证劵Unrealized gain (loss)未实现收益（损失）Chapter 14Appropriated retained earnings拨定留存收益Authorized stock核定股本Call price赎回价格Callable preferred stock可赎回优先股Capital stock股本Changes in accounting estimates会计估计变更Common stock普通股Convertible preferred stock可转换优先股Corporation股份制公司Cumulative preferred stock累积优先股Date of declaration股利宣告日Date of payment股利发放日Date of record股权登记日Discount on stock股票折旧Dividend in arrears积欠股利Financial leverage财务杠杆Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价Minimum legal capital最低法定资本Noncumulative preferred stock非累积优先股Nonparticipating preferred stock非参与式股票No-par value stock无面值股票Organization expenses组建费Paid-in capital实收资本Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票Par value面值Par value stock有面值股票Preemptive right优先认股权Preferred stock优先股Premium on stock股票溢价Prior period adjustments前期损益调整Proxy授权委托书Restricted retained earnings限定用途留存收益Retained earnings 留存收益Retained earnings deficit留存收益赤字Reverse stock split并股Small stock dividend小额股票股利Stated value stock设定价值股票Statement of stockholders’ equity股东权益表Stock dividend股票股利Stock options股票期权Stock split股票分割Stockholders’ equity股东权益Treasury stock库藏股。

财会职位英语accounting assistant 会计助理accounting clerk 记帐员accounting manager 会计部经理accounting stall 会计部职员accounting supervisor 会计主管administration manager 行政经理administration staff 行政人员administrative assistant 行政助理administrative clerk 行政办事员advertising staff 广告工作人员adviser 法律顾问airlines sales representative 航空公司定座员airlines staff 航空公司职员application engineer 应用工程师assistant manager 副经理bond analyst 证券分析员bond trader 证券交易员business controller 业务主任business manager 业务经理buyer 采购员cashier 出纳员chemical engineer 化学工程师civil engineer 土木工程师clerk typist2010年会计实务英语指导：如何做开支预算Setting up a budget can be a daunting task. There is no reason to be intimidated by this pro cess. Once you have set up your budget you can easily see where your money is going and how much you have left to save and spend. Just follow these seven easy steps.建立预算让人心悸，但不能被困难吓倒。

会计英语专用词汇与术语（doc 11页）1102 短期投资跌价准备Short-term investments falling pricereserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves固定资产Fixed assets1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets无形资产Intangible assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage licenseplate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one 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Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expansion fund'312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other changeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff andworkers' bonus andwelfare fund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stockdividendschange toassets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Conference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Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Income tax 净利润Net profit资产负债表BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies 内部往来Inter-company accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses 存货Inventories 减：存货变现损失准备：Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产：FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less: accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计Total intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-company accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金Taxes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计Total liabilities 所有者权益Investor’s equity委托加工材料Materials processed on commission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款Trade creditors 应收票据Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-in payables 应收利息Interest receivable应付工资Payroll payable 应收帐款Trade debtors 应付福利费Welfare payable其他应收款Other debtors 应付股利Proposed dividends 坏帐准备Provision for doubtful debts应付短期债券Short-term bonds payable 预付帐款Prepayment 应交税金Tax payable应收补贴款Allowance receivable 其他应交款Other payable to government待摊费用Prepaid expenses 其他应付款Other creditors待处理流动资产损益Unsettled G/L on current assets 预提费用Accrued expenses存货Inventories 一年内到期长期负债Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款Long term payable 长期投资减值准备Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计TOTAL LONG-TERM INVESTMENT长期负债合计TOTAL LONG-TERM LIABILITIES 固定资产Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益Unsettled G/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXED ASSETS股本Share capital资本公积Capital surplus 无形资产Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INCOME FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。

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。

会计学(Accounting)账目单词中英对照表来源：OSU商科帮的日志一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on V AT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid V AT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on V AT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on V AT'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 V AT changeover'21710110 未交增值税Unpaid V AT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one 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 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金 Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V AT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax源地址：/GetEntry.do?id=484440287&owner=334257673。

会计术语中英文对照————————————————————————————————作者: ————————————————————————————————日期:ﻩ会计专业术语中英文对照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ﻫＡ (５)acｃoｕntｉｎg posｔuｌaｔe 会计假设ﻫA (6）ac ｃｏuntｉng sｅrieｓreleaｓｅ会计公告文件ﻫA (7)aｃcｏｕｎｔing valuation 会计计价ﻫA (8)ａｃｃｏunt sal ｅ承销清单A (9)accｏuntability cｏnｃept 经营责任概念ﻫＡ (10)ａｃcoｕntancy 会计职业Ａ (11)ａccouｎｔａnt 会计师A (１2)ａcｃountｉng 会计ﻫＡ (1３)agency cost 代理成本Ａ (1４)accｏｕnting basｅｓ会计基础A (１5）aｃcountiｎg maｎuａl 会计手册ﻫA （１6）ａｃｃounｔing pｅriｏｄ会计期间Ａ (1７）accoｕｎtiｎg policiｅｓ会计方针ﻫＡ (18)acｃoｕntinｇrａｔｅｏ f reｔurn 会计报酬率ﻫA (19)accountｉnｇｒefereｎce ｄａte 会计参照日Ａ (2０)aｃcｏｕntinｇreferencｅpｅriod 会计参照期间A (２１）accrual concｅｐｔ应计概念A (22）accｒuａl eｘpenses 应计费用ﻫA (2３）acid tｅｓt ratｉon 速动比率(酸性测试比率)ﻫA (24）acquisitio ｎ购置A (25)ａcquisitｉｏn ａccounting 收购会计ﻫA (26)actiｖity based ａccoｕnting 作业基础成本计算A (27)adjustiｎg events 调整事项ﻫA (28）adminｉstratiｖe expensｅｓ行政管理费ﻫA （29)advice nｏte 发货通知A (30）ａmｏrｔizatiｏn摊销A （３1）anａlyｔiｃaｌreview 分析性检查ﻫA (3２)anｎuａl equivａlｅnt cｏｓt 年度等量成本法A (３3)annual ｒeporｔａnd aｃcｏｕnts 年度报告和报表ﻫA （34)ａppraisａl ｃost 检验成本A (35)aｐpｒoｐriatiｏｎaccount 盈余分配帐户ﻫA （３6)ａrticles ｏ f ａｓsｏｃiａtｉon 公司章程细则Ａ (37）assｅts资产A (３8)assｅts cｏｖer 资产保障A (39）ａｓset vａlｕ e per shaｒe 每股资产价值ﻫA （40)ａsso ｃiaｔeｄｃompany 联营公司Ａ (41)attainable standard 可达标准ﻫＡ (42）aｔtｒibutable profit 可归属利润A （43）audit审计ﻫA (４4)ａudiｔrｅｐor ｔ审计报告A （45)ａudｉting standａrd ｓ审计准则Ａ (４６）autｈoriｚed shａrｅcapital 额定股本A (４７)ａｖaiｌable hour ｓ可用小时ﻫＡ (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ﻫB (51)bad debts坏帐ﻫB (５2）baｄdebts rａtio 坏帐比率ﻫB (５3)baｎｋchａｒgｅs 银行手续费ﻫＢ (5４)baｎk ｏverdraf ｔ银行透支B (55)bank reｃonciliation 银行存款调节表ﻫB (56)baｎk stａtｅｍent 银行对帐单B （５8)bａsiｓof apportiｏｎmｅnt 分摊基础B (５９）ｂatch批量Ｂ (60)batch cosｔing 分批成本计算ﻫB （61)bｅｔａｆactor (市场)风险因素Ｂ (63）bill of ｅｘchａnｇe 汇票ﻫB (64）bill of landｉng 提单B (６５)ｂｉlｌofｍatｅriａls 用料预计单B (６6)ｂill payabl ｅ应付票据B (67)biｌl rｅceiｖable 应收票据ﻫB (６8)bｉn card 存货记录卡ﻫB (69）ｂｏｎus红利ﻫＢ (70)bｏok-keeｐｉｎｇ薄记B （７1)Bostｏｎcｌasｓｉfication 波士顿分类B (７2)breａkｅｖen chａｒt保本图ﻫB (73)ｂｒeakevｅn ｐｏｉｎt 保本点ﻫB （74)brｅakｉng-dowｎtime 复位时间ﻫB (76）budgeｔｃｅｎter 预算中心ﻫB (77)ｂｕｄgｅt cost allowance 预算成本折让B (7８)budgeｔｍanual 预算手册ﻫＢ (7９）bｕdgｅt period 预算期间ﻫB (80）budｇｅtaｒｙcｏntrｏl 预算控制B (81）buｄgｅted capaｃity 预算生产能力B (8２)burden 制造费用B （83)buｓｉness ceｎte ｒ经营中心ﻫB (8４）business entity 营业个体ﻫB (85)busｉnesｓuｎit 经营单位B (８6)buy-oｕtｍaｎaｇｅｍen ｔ管理性购买产权B (８7)by-prｏduct 副产品C (88）callｅｄ－up sｈare capiｔａl 催缴股本ﻫＣ (8９)ｃaｐaｃｉｔy 生产能力C (9０)capaｃiｔy ｒaｔio ｓ生产能力比率C (92）ｃapiｔaｌassets pricing model 资本资产计价模式C (９3）ｃａpital ｃｏmmitmeｎｔ承偌资本ﻫC (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)capitａlｅxｐｅnｄiture conｔｒol 资本支出控制ﻫC (98)capital e ｘｐenｄituｒｅpｒoposaｌ资本支出申请C （９9)capital fｕnding planniｎg 资本基金筹集计划ﻫC (10０)caｐiｔａl ｇai ｎ资本收益ﻫC (１0１)capiｔaｌinvesｔment apｐraisａl 资本投资评估ﻫC （102)capital ｍainｔenance 资本保全ﻫC (１03）capiｔal ｒesｏurce plａnning 资本资源计划Ｃ（1０4)capｉtaｌsｕrplus 资本盈余ﻫC (１05)cａpital turｎｏver 资本周转率C (１０6）caｒd 记录卡ﻫC （１07)cas ｈ现金Ｃ (１08)ｃａsh ａccoｕnt 现金帐户ﻫＣ (10９）cash book 现金帐薄ﻫC （1１０)cash cow 金牛产品C (１1１)cash ｆｌow 现金流量Ｃ（112）caｓh discouｎｔｅd 现金贴现ﻫC （11３)cash fｌoｗbuｄｇet 现金流量预算C (114)ｃaｓh flｏw statｅment 现金流量表ﻫＣ (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 (119)ｃｈａngｅover tim ｅ变更时间C (120)chａrtｅｒed ｅntｉty 特许经济个体C (1２1)cｈeｑｕｅ支票ﻫC (122）chｅque ｒeｇiｓtｅr 支票登记薄C （123)ｃoiｎanaｌysis 零钱分类C (１24)ｃlasｓificａtion 分类ﻫC （1２5)clｏck ｃａr ｄ工时卡C （１２６）code 代码ﻫC (127)coｍmｉｔmｅｎt ａcｃouｎtｉｎg 承偌确认会计C （１２8)ｃoｍmon coｓt 共同成本C (129)coｍｐany ｌimiteｄby guaranｔｅe 有限担保责任公司C (１30)coｍpany lｉｍｉtｅｄshaｒes 股份有限公司Ｃ (131)coｍｐeｔitiｖ e ｐosition 竞争能力状况Ｃ (1３2）coｎceｐｔ概念ﻫC (1３３）conｇｌｏmeｒate 跨行业企业ﻫC (134)conｓiｓtencｙcｏｎcep ｔ一致性概念ﻫＣ (１35)cｏnsolidａted accｏunts 合并报表Ｃ (136)ｃｏｎｓoｌiｄatiｏｎacｃounｔin ｇ合并会计ﻫＣ (13７)co ｎｓｏrｔiｕm 财团C (１38)conｔｉnｇｅncy ｐlａn 应急计划Ｃ (139)cｏntｉngeｎtｌiaｂｉlitiｅs 或有负债ﻫＣ (140）cont ｉnuｏus operaｔioｎ连续生产C (141）contra抵消ﻫＣ (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)contrｉbutioｎper unｉt ofｌimiｔiｎg fａcｔor rａtioｎ单位限定因素的贡献毛益比率C (1４8)coｎtribｕtiｏｎto ｓａles ration 贡献毛益对销售比率C （１49）coｎtｒol 控制Ｃ (150)cｏnｔrｏlａccount 控制帐户ﻫC (15１)ｃｏnｔroｌlimｉts 控制限度Ｃ (152)cｏｎtrollａｂilｉty conｃｅpt 可控制概念ﻫC (15３）cｏnｔｒｏlｌablｅcoｓt 可控制成本ﻫＣ（154）cｏnvｅｒsion cｏｓｔ加工成本Ｃ (155）coｎvｅrtibｌe loａn stocｋ可转换为股票的贷款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ﻫC (１60)cost成本ﻫC (１61）ｃｏst acｃｏun ｔ成本帐户ﻫＣ（1６２)ｃost aｃcoｕnting 成本会计ﻫC (163)cost aｃcoｕntｉnｇmanual 成本手册ﻫＣ (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ﻫＣ (167）coｓt ａｐpｏrｔionment 成本分摊ﻫC （１68)coｓt atｔｒiｂｕtｉon 成本归属ﻫC (16９)ｃoｓt ａudit 成本审计ﻫC (１70）cｏst beｈaｖiour 成本性态ﻫC (171）cost benefit analｙsis 成本效益分析C (1７2)cost cｅnter 成本中心ﻫC (1７３）cost ｄriver 成本动因Ｃ (１7４）coｓt oｆcapiｔａl 资本成本C （1７5）costｏf cｏｎfoｒmance 相符成本C （176)costｏ f goｏｄs sold 销货成本C (１77)ｃost oｆnon-conforｍaｎｃｅ非相符成本C (17８）cｏstｏ f ｓales 销售成本ﻫC （179)cｏst rｅductｉon 成本降低C (180)cost strucｔure 成本结构ﻫC (１81)cost unｉｔ成本单位C (182）ｃost－voｌuｍe-ｐrｏｆiｔaｎａlysiｓ(ＣＶP) 本量利分析ﻫC （183)ｃostｉｎg 成本计算Ｃ（１84)CPP 现时购买力会计ﻫＣ（185)ｃreｄit nｏte 贷项通知C (186)ｃredｉt reｐort 信贷报告书ﻫＣ (187)creditｏr 债权人ﻫC (１88）ｃreditｏｒdays rａtio 应付帐款天数率ﻫＣ（189)cr ｅdiｔorｓleｄger 应付帐款分类帐ﻫC (190)critiｃal eｖen ｔ关键事项C (1９１)critiｃaｌｐath 关键路线C （1９２)cｕmulａtiｖe preｆerence sharｅs 累积优先股C (１93)curｒenｔaｃcｏunt 往来帐户ﻫＣ (19４)ｃurrent aｓsｅt 流动资产ﻫC (１95）current coｓt acｃｏｕnｔing 现时成本会计ﻫＣ（196)curｒe ｎt ｌｉabｉlｉｔｉｅs 流动负债C （197）cｕrreｎｔｐurchasing poｗｅr accountｉn ｇ现时购买力会计Ｃ (１９8)cｕｒrｅnt ratio ｎ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）ｄebeｎtur ｅ债券D (2０3)debit noｔe 借项通知D (20４)dｅbｉｔcaｐaｃit ｙ举债能力ﻫD （205)ｄebt ｒatｉｏ债务比率Ｄ（206)debtｏｒ债务人Ｄ（207）ｄeｂｔor daｙｓraｔｉo 应收帐款天数率ﻫD （２08）debtor ｓ应收款ﻫD (209)ｄebtoｒs ledger 应收帐款分类帐ﻫD （2１０）ｄebtｏｒ’ａgｅanalyｓis 应收帐款帐龄分析ﻫＤ (211)decisｉon drivenｃost ｓ决策连动成本D (212）decision tree 决策树ﻫＤ（21３)defect ｓ次品ﻫD （２14)deferｒeｄexpenｄitur ｅ递延支出D （２１5)deferred sharｅs 递延股份D （216)ｄeferred ｔaxatｉon 递延税款ﻫＤ (２17)delivｅry nｏte 交货单D （21８)depａｒtmental acｃｏuｎｔs 部门报表D (219)depaｒｔmｅnｔal budｇe ｔ部门预算ﻫD (2２0)d ｅpreciａtion 折旧ﻫD (２21）disｐａtchｎote 发运单ﻫＤ (222)deveｌopmｅnt coｓt 开发成本ﻫD (２２3)ｄiｆｆerential cost 差别成本ﻫＤ（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ﻫＤ（227）dｉrｅｃt ｌaｂouｒrate—vａrｉａnce 直接人工费率差异ﻫＤ (２２8）direcｔlaboｕｒtotal-vａriａnce 直接人工总差异ﻫD （229）direcｔｍaterial mix-variａnｃe 直接材料结构差异D (230)direct priｃｅ-variance 直接材料价格差异ﻫＤ (231)diｒeｃｔmatｅriａl totａl-vaｒiance 直接材料总差异ﻫD （２32)direcｔm ａterials ｕsage-vａrｉａnce 直接材料用量差异D （２3３）direcｔmaｔerials yieｌd-vaｒiaｎce 直接材料产出率差异ﻫD (234)dirｅct cost 直接成本ﻫD (2３5)direcｔdeｂit 直接借项ﻫＤ（2３6)diｒecｔhoursｙｉeｌd 直接小时产出率ﻫＤ（２37)d ｉｒeｃt lａｂouｒｃost pｅrcｅｎｔageｒａte 直接人工成本百分比D （238)dｉreｃｔlabour hour rat ｅ直接人工小时率ﻫD （23９）ｄire ｃtｓon indｉｒeｃt wｏrk 间接工作事项上的工时Ｄ（240)diｓcoｕnt rate 贴现率ﻫＤ (241)ｄiscounｔed cash ｆlo ｗ现金流量贴现D (242)diｓcｒetionarｙｃost 酌量成本ﻫD (２４3)ｄisｔrｉbuｔｉｏn cost 摊销成本ﻫD (24４)ｄｉｖerｓions 移用Ｄ (245）divｅrted hｏｕrs 移用小时ﻫＤ（24６）diveｒｔed hours ratｉo 移用工时比率ﻫＤ (247)dividen ｄ股利ﻫD (248)dividｅｎｄcover 股利产出率ﻫＤ (２49)dｉviｄｅｎd per share 每股股利D (２5０)ｄog 疲软产品D （25１)douｂｌｅeｎtｒy aｃcounting 复式会计ﻫD (２52)d ｏublｅ-enｔry bｏok-keeping 复式薄记Ｄ（２５3)dｏubｔｆulｄebｔｓ可疑债务D (254)ｄown ｔime 停工时间Ｄ (255)dyｎａｍiｃpｒogｒamming 动态规划ﻫE (25６)earning per sｈａre 每股盈利ﻫＥ (257)ｅarniｎg ratio 市盈率E (258)ecｏnomiｃordｅr qｕantity（EＯQ) 经济订购批量ﻫE (259)ｅffｉcｉeｎt markeｔhypothｅsis 有效市场假设E （260）ｅｆficｉency raｔｉon 效率性比率ﻫE (261)elemeｎt oｆcoｓt 成本要素ﻫE (262)entity经济个体ﻫE (26２)enviｒｏnmental aｕdit 环境审计ﻫE (263)enviｒoｎmenｔａl impacｔasseｓsmen ｔ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ﻫE (269)eveｎt事项ﻫE （270)excｅptｉonal items 例外事项E (27１)eｘｐectｅ d vaｌue 期望值E （27２)eｘpeｎditｕre 支出E （273）expｅnsｅs 费用E (2７4)externａl audit 外部审计E （275)exｔｅｒnaｌfailurｅcost 外部损失成本ﻫE (2７６)extraordｉｎａrｙitｅms 非常事项ﻫF (277)ｆａcｔｏｒy goｏds 让售商品ﻫF （２78）faｃｔoring 应收帐款让售ﻫF （2７9)fail value 公允价值ﻫF (２80)ｆeedbaｃｋ反馈Ｆ (281)FIFO 先近先出法Ｆ (２82)finalａｃcoｕnts 年终报表F (283)fｉnａnce lease 融资租赁F (２8４)fiｎanｃiａｌａcｃoｕntin ｇ财务会计F (28５)fｉnancial accｏuｎtｓｃaleｎdar adｊuｓtmeｎｔ财务报表的日历时间调整F (２86)financiaｌｍanagement 财务管理ﻫＦ (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）fixｅｄｏvｅｒhead 固定制造费用ﻫF (292)fｉxｅ d ａｓsｅt tuｒnover 固定资产周转率Ｆ (293)ｆixed ａｓsetsｒegister 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ﻫF （29６）flexiｂle budgｅt 弹性预算ﻫF (297)ｆｌoaｔｔime 浮动时间F (2９８)fｌｏａtinｇｃｈａｒge 流动抵押Ｆ (29９)flowｏｆfuｎｄｓstatｅｍｅnt 资金流量表ﻫＦ (300)fｏｒｅcas ｔing 预测F （3０1)foｕnｄeｒ’s share ｓ发起人股份F (30２)fulｌcapacity 满负荷生产能力F （30３)functｉon costing 职能成本计算ﻫF (3０4)ｆuｎctional budｇet 职能预算ﻫF (3０５）funｄａｃcｏunting 基金会计ﻫF （306）fuｎｄamentａlａcｃoｕnｔing conceｐt 基础会计概念F （３0７)fungibｌ e assｅts 可互换资产F （３０８)ｆuturistic planning 远景计划ﻫＧ (３０9)ｇａｐanａlysi ｓ间距分析G （310)geａrｉｎg 举债经营比率(杠杆) ﻫG (３１1)gｏal ｃｏngrｕence 目标一致性G (312)gｏiｎｇconcern ｃoncｅpt 持续经营概念ﻫＧ（31３)ｇooｄsｒecｅｉveｄnoｔe 商品收讫单ﻫG (３14)gooｄwｉll 商誉Ｇ (3１5)grｏｓs dividend yiｅl ｄ总股息产出率Ｇ（316)gross maｒgｉn 总边际ﻫＧ (3１７)gross ｐrofi ｔ毛利润Ｇ (318）gross pｒofｉｔperｃenｔａｇe 毛利润百分比ﻫG (31９)group 企业集团G （320)group accounｔｓ集团报表ﻫH （３12)hiｇh-ｇeared 高结合杠杆(比例)ﻫH （313）hiｒ e pｕrchas ｅ租购ﻫH (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)idｌeｃaｐacity rａｔｉo ｎ闲置生产能力比率I (3２0）idle ｔim ｅ闲置时间ﻫＩ (３２1)ｉｍpeｒsonal ａccounts 非记名帐户I (322)imprｅｓt ｓyste ｍ定额备用制度ﻫI (３23)inｃome aｎd expｅｎｄiture accoｕnt 收益和支出报表I (３24)ｉｎcomplｅte recorｄｓ不完善记录I (３25)incｒementaｌｃｏst 增量成本I (３２6）iｎcremｅnｔａl yiｅld 增量产出率I （３27)indirect ｃos ｔ间接成本I (328）indiｒecｔhｏurs 间接小时ﻫＩ（３29）inｓolｖenｃy 无力偿付ﻫＩ（330）ｉｎtanｇiｂle aｓset 无形资产Ｉ（331）integｒａｔeｄａｃｃｏunts 综合报表ﻫＩ (３32)ｉntｅrdepｅｎdency ｃonｃep ｔ关联性概念ﻫI (3３3)inte ｒest cｏｖeｒ利息保障倍数I (334)iｎterｌｏckｉng aｃcｏunｔs 连锁报表ﻫI （3３5)ｉnteｒnal audｉt 内部审计I （３３6)internal cheｃk 内部牵制Ｉ (337)internａl cｏｎtｒoｌsystem 内部控制体系ﻫI （３38)inｔeｒnal ｆaｉlｕre cost 内部损失成本ﻫI (33９)internaｌraｔｅof retｕrｎ(IRR) 内含报酬率ﻫI (340)inventｏry 存货ﻫＩ (３41)inｖｅsｔment投资I （34２)invｅstmeｎｔcentｅｒ投资中心ﻫI (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ﻫJ (347)job cｏｓｔing 工作成本计算ﻫJ (３４8)joｂsｈeet 工作单J (３49)joint cost 联合成本ﻫJ (35０)joint proｄucts 联产品J (３5１）joｉｎt stｏcｋcｏmpａny 股份公司ﻫJ (3５2)joint veｎturｅ合资经营J (３５3）jouｒｎal 日记帐Ｊ (３５4）jｕsｔ-ｉn-tiｍｅ(ＪIT) 适时制度ﻫJ (３5５)jusy-iｎ-time ｐroduｃtion 适时生产ﻫJ (３56)j ｕst-iｎ-tiｍ e pｕrｃｈasing 适时购买K (3５7)kｅy ｆacto ｒ关键因素L (358）ｌａbour人工ﻫＬ（３59)ｌａbｏｕr trａnsfｅｒnｏte 人工转移单ﻫL (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)letteｒｏ f cｒeｄｉt 信用证Ｌ (364)lｅvｅrａge 举债经营比率L （３６5)liabilitiｅs 负债ﻫＬ (３66)life ｃｙcle cｏｓtiｎg 寿命周期成本计算ﻫL (36７)LIFO 后近先出法Ｌ（36８)ｌｉｍiteｄlｉabiliｔｙcoｍｐａny 有限责任公司L (3６9)lｉmitiｎg factor 限制因素ﻫL (３7０)line-itｅｍbudge ｔ明细支出预算L （3７1）liner pｒoｇramｍiｎｇ线性规划ﻫL (３72)liquid asset ｓ变现资产ﻫL (３73）liquｉdａtio ｎ清算ﻫL (374）liquｉditｙratｉos 易变现比率ﻫL (３75)loa ｎ贷款Ｌ (3７6)loan capita ｌ借入资本ﻫＬ (３77)lｏng range ｐlａｎｎiｎg 长期计划ﻫL (378)lｏst time recor ｄ虚耗时间记录L (３79）low gｅａｒｅd 低结合杠杆(比例) ﻫＬ (380）ｌower ｏf cｏｓt or nｅt reaｌizaｂle vａlue ｃoncｅpｔ成本或可变净价孰低概念M （381)machiｎ e hｏuｒrate 机器小时率Ｍ (382）maｃhｉnｅtime rｅｃord 机器时间记录M (383）manａged ｃost 管理成本M (384)manageｍｅnt accounｔiｎg 管理会计ﻫＭ (3８5)ｍanageｍeｎｔaccounｔing ｃonｃepｔ管理会计概念ﻫM (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)ｍanaｇeｍenｔby excｅption 例外管理原则M （３９0)mａrｇin边际ﻫM (39１）margin of safetｙｒaｔion 安全边际比率ﻫM (392)ｍarginｃost 边际成本ﻫM （393)ｍaｒｇｉｎcｏsｔing 边际成本计算ﻫＭ (3９4)mark-down降低标价M (3９5)maｒk－u ｐ提高标价M (3９6)market risk preｍｉum 市场分险补偿ﻫＭ (39７)market sｈare 市场份额M (398)ｍarkeｔiｎｇcost 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 not ｅ退料单M (4０3)materｉａls tｒanｓfｅr note 材料转移单M （404)mｅmoraｎｄｕm oｆassｏciation 公司设立细则Ｍ (40５)merger兼并ﻫM （４06)mergｅr aｃcountiｎg 兼并会计ﻫM (40７)ｍinｏritｙintｅｒｅst 少数股权Ｍ (４０8)miｘed cos ｔ混合成本N (4０9)net assets 净资产ﻫN （410)ｎeｔｂｏｏk value 净帐面价值N (４１1)neｔｌｉqｕidｆunds 净可变现资金N (４1２)netmargin 净边际N （413)net pｒｅsent ｖaｌue(ＮPV）净现值ﻫN （4１4）ｎet profit 净利润N (４1５)ｎet realizaｂle valｕe 可变现净值ﻫN (４16）net worｔh 资产净值N (41７）ｎｅtwｏrk aｎalｙsis 网络分析ﻫＮ（４18)noｉｓe干捞Ｎ (419)nominal acｃoun ｔ名义帐户ﻫN （420)nｏminal shａre ｃａpital 名义股本N (4２１)nomiｎal holding 代理持有股份ﻫN (422)nｏn-adｊusting events 非调整事项Ｎ (423）nｏｎ－ｆinanciａl ｐerfoｒmance mｅasｕremｅn ｔ非财务业绩计量N (４２4)non－ｉntegｒateｄacｃounts 非综合报表ﻫN (４25)non-l ｉner progｒａmmiｎｇ非线性规划ﻫN (４２６)noｎ-votｉｎg shares 无表决权的股份N (427）nｏｔｉonａl ｃoｓｔ名义成本Ｎ（428)numｂer oｆdayｓｓtock 存货周转天数ﻫN (４29）n ｕmbｅｒof weeks stock 存货周转周数O (４30)oｂjectｉve cｌaｓsｉficaｔｉｏn 客体分类Ｏ（４３1)ｏｂsolescenｃe 陈旧ﻫＯ (４３２)off balanｃ e ｓheet finａnce 资产负债表外筹资O (４３3)offｅｒfoｒsal ｅ标价出售ﻫＯ (43４)ｏpｅratｉnｇｂudget 经营预算O （４35)operatiｎg leaｓｅ经营租赁O (436）opｅrating statement 营业报表O (4３7）operａtｉoｎtim ｅ操作时间O （438)operatiｏｎal coｎｔrol 经营控制ﻫＯ (439)operａｔionaｌｇeａring 经营杠杆O （4４0）opeｒating plans 经营计划O (4４1)ｏｐportunity ｃost 机会成本ﻫO (442)ｏrde ｒ定单O （443)oｒdinaryｓｈarｅs 普通股ﻫO (4４4)out-of-dａtｅcheqｕe 过期支票ﻫO (445)over capitalizatio ｎ过分资本化ﻫO （446)overhead 制造费用ﻫO (447)ovｅrhead absｏrｐtion rate 制造费用分配率ﻫO (448)ｏveｒhｅａ d cｏｓt 制造费用ﻫO (44９)ｏverｔraｄｉng 超过营业资金的经营P (４５0)paiｄcｈeque已付支票ﻫP (4５1)pａｉd-uｐshaｒe capital 认定股本ﻫP （4５2)paｒeｎt cｏｍpany 母公司ﻫP (453)Pａreｔo distribution 帕累托分布Ｐ (4５4)ｐaｒticipatiｎg pｒeｆｅreｎce shares 参与优先股P (4５5）paｒｔｎeｒshi ｐ合伙P （456)payａble ｌeｄgｅｒ应付款项帐户P (４5７)paｙback 回收期ﻫP (４５8)paｙmｅnｔs and reｃｅiｐts account 收入和支出报表Ｐ（４59）pａymｅnｔｓwｉｔhｈeｌd 保留款额ﻫP (４60）ｐayrｏll 工资单ﻫP (461）payrolｌaｎalysi ｓ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)pｅrpetuaｌinveｎtor ｙ永续盘存Ｐ (465)persｏｎaｌａccount 记名帐户ﻫP (466)PEPT项目评审法ﻫＰ (467）petty cash account 备用金帐户ﻫP （468)ｐｅtｔy ｃａｓh vouｃher 备用金凭证P (46９)phｙsicaｌｉｎvenｔor ｙ实地盘存ﻫP (４70）ｐlannin ｇ计划ﻫＰ（４71)ｐｌanniｎｇhorizon 计划时限P (47２)planniｎg pｅｒiｏd 计划期间ﻫP （473)pｏliｃy cost 政策成本ﻫP (４74)ｐoｓitｉoｎaudｉt 状况审计P (47５)posｔbalance sheｅｔｅveｎts 资产负债表编后事项Ｐ (47６)ｐｒａｃticａl ｃapaｃiｔy 实际生产能力ﻫP (4７7)p ｒe-aｃquisition lｏsses 购置前损失P (4７8）pre-ａｃquｉｓition ｐrofits 购置前利润ﻫP (47９)prefereｎce shａｒes 优先股P (480)pｒeｆeｒｅｎcｅcreditors 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)preventiｏｎcost 预防成本ﻫP (485）pricｅrａti ｏ市盈率ﻫP （486）prime coｓt 主要成本P （48７)ｐrime entry－bｏoks o ｆ原始分录登记薄P (４８8)principal budgetｆactor 主要预算因素ﻫＰ (4８９)prior chaｒgｅcaｐita ｌ优先股ﻫP (49０）p ｒｉoｒｙear adjuｓtments 以前年度调整ﻫＰ (４91)ｐriｏrity bａse bｕdgｅtｉｎg 优先顺序体制的预算Ｐ (４９２）private ｃomｐan ｙ私人公司ﻫP (4９3)ｐrｏ-formal invoiｃe 预开发票ﻫP （４94)pｒoblem chｉl ｄ问号产品P （495)prｏcess cosｔing 分步成本计算P （496）procｅｓs time 加工时间ﻫＰ (4９7)proｄｕct coｓt 产品成本P （498)Proｄuct ｌifｅcｙcl ｅ产品寿命周期ﻫP (499）prodｕction ｃｏｓt 生产成本P (5０0)prｏductｉon ｃoｓt ｏ fsales 售货成本ﻫＰ (５０1）ｐrｏductioｎvolume rａtiｏ生产业务量比率ﻫP (502)prｏｆiｔcｅnter 利润中心ﻫP (503）profｉt peｒemployｅe 每员工利润Ｐ (５04)ｐｒofiｔｒetainedｆor the year 年度利润留存ﻫＰ (50５）proｆｉt ｔo turnｏveｒrａｔio 利润对营业额比率ﻫP (506)prｏfiｔ-volumｅgraph 利量图ﻫP (50７）ｐrofitaｂility iｎdex 盈利指数P (5０8)progrａmｍｉn ｇ规划ﻫP (509)projeｃt ｅvaluatioｎand rｅview ｔeｃhnique 项目评审法Ｐ (５１０)ｐｒojeｃtion 预计ﻫP (5１１)ｐrｏｍisｓｏry nｏｔe 本票P (５12)pｒospｅctus 募债说明书P （513)pｒoviｓioｎs ｆoｒliabilitｉes ａnd chaｒｇes 偿债和费用准备ﻫP （5１４)prudeｎt concｅｐt 稳健性概念Ｐ (515)publｉ c comｐany 公开公司P (51６)ｐｕrchase oｒｄer 订购单ﻫP (5１7)purｃｈaｓ e requisitio ｎ请购单P (５18)puｒcｈase ledgｅr 采购帐户Q (519)ｑｕality relatｅ d ｃosts 质量有关成本Ｑ (５20）queｕiｎg tｉme 排队时间ﻫR (５21)rat ｅ率R （522)ratio 比率R (523）raｔioｎpyrami ｄ比率金字塔Ｒ（52４)rawｍａteriａl 原材料ﻫR (5２5）receipｔｓanｄpaｙmeｎts 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ﻫＲ (５28）reｄemption赎回Ｒ (529)rｅgisｔｅｒed sharｅcapitａl 注册资本ﻫR (５３0)reject ｓ废品ﻫR （531)ｒelevaｎcｙｃonｃｅp ｔ相关性概念R (5３２）rｅｌevａnt ｃoｓts 相关成本ﻫR (533)releｖａnｔrang ｅ相关范围ﻫR （5３4)reliaｂｉlｉｔy coｎcｅpt 可靠性概念R (535）ｒｅplacemｅnｔprice 重置价格R （536）rｅｐort报表ﻫＲ (53７）ｒeportiｎｇ报告R （538)rｅsearch coｓt，applied 应用性研究成本ﻫＲ（53９）rｅsearｃhｃoｓt,pｕreｏr baｓic 理论或基础研究成本ﻫR (54０)ｒesｅrves 留存收益R (54１)residual income 剩余收益ﻫR (５42)resｐonsibilitｙcente ｒ责任中心ﻫR (543）ｒetentｉoｎmone ｙ保留款额R (５44)retuｒn on cａpital ｅmｐloyed 运用资本报酬率R (5４5）reｔurnﻫＲ（546)revｅｎu ｅ收入R （54７)rｅｖeｎｕe cｅnte ｒ收入中心ﻫR (54８)revenue eｘｐeｎｄiture 收益支出ﻫＲ (５４9)revenuｅｉnvestmen ｔ收入性投资ﻫR (55０)right issｕe 认股权发行Ｒ (５51)ｒｏlliｎｇbudget 滚动预算R （552)rｏllinｇｆoreｃａst 滚动预测ﻫS （５53）ｓａlｅs ｌｅdgｅr 销售分类帐ﻫS (554)ｓalｅs orｄe ｒ销售定单S (555）sａles per ｅｍｐlｏyｅe 每员工销售额ﻫS (５5６）ｓcrap废料ﻫＳ (557)scrｉｐisｓｕe 红股发行ﻫS （558)secuｒeｄcreditors 有担保的债权人ﻫS (５5９)seｇｍenｔaｌreｐoｒｔin ｇ分部报告ﻫS (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ﻫＳ (５６3)sｅnsitiｖｉｔｙａnalysi ｓ敏感性分析ﻫS （56４)ｓervice cosｔceｎteｒ服务成本中心Ｓ (565)ｓeｒｖiceｃoｓtiｎg 服务成本计算S (566)ｓeｔ－uｐtｉｍS (567)shadow pｒice ｓ影子价格ﻫＳ (568)ｓhaｒe 股票ﻫＳ (５69)ｓhare caｐｉta ｌ股份资本S （5７0)share optionｓcheme 购股权证方案S (５７1）shaｒ e premｉum 股票溢价Ｓ（５72)sighｔdraft 即期汇票ﻫＳ (573）sinｇlｅ－entryｂook-ｋeｅping单式薄记S （57４)ｓinｋingｆund 偿债基金S (5７5）ｓlacｋtime 松驰时间ﻫS (5７6）sｏciaｌｒｅspｏnsibilｉty cost 社会责任成本Ｓ (577)solｅtrader 独资经营者ﻫS (５78）soｕｒｃe aｎd application ｏｆfｕｎds ｓtａｔeｍent 资金来源和运用表Ｓ（５７9）special oｒder cｏsting 特殊定单成本计算ﻫS （580)staff cｏsts 职工成本S （581)sｔanｄard 标准Ｓ（582)staｎdaｒ d acｃounting prａｃtic ｅ标准会计实务Ｓ (583）sｔａnｄarｄcoｓt 标准成本ﻫS (5８4)stａndard ｃｏsｔing 标准成本计算Ｓ (585)staｎｄaｒ d ｄirｅｃtｌaｂｏr cost 标准直接人工S (5８6)ｓtandａｒd hour 标准小时Ｓ (５87）sｔanｄard ｍiｎut ｅ标准分钟ﻫS （5８８)ｓtandａrd ｐｅrｆorｍance-labｏｒ标准人工业绩S (589）ｓtanｄaｒ d ｔime 标准时间S (590)stａnｄaｒ d orｄer 经常性定单S (５９1)ｓtatement of aｃcouｎt 营业帐单ﻫS (５9２)ｓtatement of affairs 财务状况表S （593)ｓtatutｏrｙboｄy 法定实体ﻫS (59４)stock 存货ﻫS （５95）stoｃk conｔrol 存货控制S (596)stoｃk turnovｅr 存货周转率ﻫＳ (５9７)ｓtoｃktaking 盘点存货Ｓ（５98)stｏｒeｓreｑｕｉsition 领料申请单ﻫS (599)straｔegic buｓiness unit 战略性经营单位S （60０)ｓtｒａtegｉ c maｎagemｅnt accountin ｇ战略管理会计ﻫS (６01)strａtegｉc plaｎｎing 战略计划S (602)stｒａtegy战略ﻫS (603）subjｅctｉｖｅｃｌａssifiｃatｉon 主体分类S (６０4)ｓubｓcｒｉｂｅ d ｓhaｒｅcapiｔal 已认购的股本S (６05)ｓuｂsiｄiarｙuｎdeｒtakin ｇ子公司ﻫS (６06）sunk cost 沉没成本ﻫS （607)ｓupply eｓtｉmat ｅ预算估计S （６0８）suｐplｙexpｅndｉｔure 预算支出S (609)suspenｓ e accoｕｎt 暂记帐户ﻫＳ (610)SＷOTａｎaｌysis 长处和短处，机会和威胁分析ﻫＳ (611)sｙstｅm 制度，体系ﻫT (６１２)tactｉcaｌplａｎning 策略计划T (６13)tactics策略T (6１4)ｔake-over接收ﻫT (615)ｔａngible asse ｔ有形资产ﻫT (６16)tangible fｉｘｅd aｓset ｓｔatemeｎt 有形固定资产表ﻫT （6１７)taｒgｅt coｓt 目标成本ﻫT （６18)ｔerｏtechnoloｇｙ设备综合工程学T (６１９)throughpｕｔacｃｏuｎtin ｇ生产量会计ﻫＴ（620）tｉme时间T (６21）ｔimeｓhｅｅｔ时间记录表ﻫＴ (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ﻫＴ (625)ｔｒadｅｃｒediｔor ｓ购货客户（应付帐款)ﻫT (626)tｒade dｅｂtoｒs 销货客户(应收帐款)T (６27)tｒadiｎg prｏｆit ａnd loｓｓacｃount 营业损益表T （６２8）ｔrａnｓfｅr pｒｉc ｅ转让价格ﻫＴ (629）tｒaｎｓit time 中转时间ﻫT (6３0）ｔreasurｅrship 财务长制度Ｔ (631)ｔraiｌbalance 试算平衡表ﻫＴ（632)ｔurnoｖｅｒ营业额ﻫＵ (6３３）uncaｌlｅ d ｓｈare caｐｉｔa ｌ未催缴股本U （634）under cａpiｔalizaｔio ｎ不足资本化U （635)unｄeｒoｒover－absoｒbed ｏverhead 少吸收或多吸收的制造费用ﻫU (６36)uniforｍaccouｎtｉng 统一会计ﻫＵ (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 aｄｄe ｄ增值ﻫV (64１)vaｌｕ e analysis 价值分析ﻫV (６42）vａlue foｒmoney auｄit 经济效益审计V (643）vａｒiabｌ e coｓt 变动成本ﻫＶ (644)variablｅcost of salｅｓ销售的变动成本ﻫV (645)varｉaｎｃe 差异ﻫV (６46）variance ａｃcouｎtin ｇ差异会计V (６47)ｖariａnce adｍinistｒaｔiｖe cｏst 行政管理费用差异V (6４8)ｖaｒianｃ e anaｌysis 差异分析Ｖ（649)varｉaｎce buｄget 预算差异ﻫV (６5０)ｖaｒiaｎcｅdirect labour eｆficｉency 直接人工效率差异ﻫV (651)varｉａncｅdｉreｃｔlabour ratｅ直接人工费率差异V (652）variａｎｃe dirｅcｔｌabour toｔal 直接人工总差异ﻫV (653)vaｒｉance direｃｔmatｅｒial mｉx 直接材料结构差异ﻫV (654)ｖariaｎce ｄｉreｃt ｍaｔeriａls prｉce 直接材料价格差异ﻫV (655)ｖariaｎｃ e direcｔmaterialｓｔoｔal 直接材料总差异V (656)variance ｄirect mａterialｕsage 直接材料用量差异ﻫV (６5７)varｉancｅdirｅctｍaｔｅrｉal ｙiel ｄ直接材料产出率差异ﻫＶ (65８)ｖariａncｅｆｉｘed proｄuｃtｉon overhｅａd eｘｐeｎditurｅ固定生产性制造费用耗费差异V （６５9)variance fixed pｒoductｉｏn oｖｅｒｈeaｄtｏtaｌ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ﻫV (661)varｉancｅmarket ｓhaｒｅ市场份额差异V (６６２)variance marｋet ｓize 市场规模差异ﻫV (66３）varianceｍarketing cｏsｔ营销成本差异ﻫV （６64）variaｎｃe operatioｎａl 经营差异V （66５)variａnce oｐerationaｌpｒiｃe经营价格差异ﻫV （666)va ｒiａnce opeｒatiｏn ｕsage 经营用量差异V (667）variaｎｃe pｌanniｎg 计划差异ﻫV (66８)variａnｃeｐlaｎning price 计划价格差异ﻫＶ (６69）varｉaｎce qｕalitｙｃost 质量成本差异ﻫV （670)va ｒiance rｅｖｉsｉon 标准修订差异Ｖ（674)ｖaｒiａnce saleｓｍiｘcontribuｔion 销售贡献毛益差异ﻫＶ (675)vaｒｉanｃｅｓaleｓｍix prｏfi ｔ销售结构利润差异ﻫＶ (676）vａriａｎｃｅsａlｅsｑuantｉtｙcontribution 销售数量贡献毛益差异Ｖ（677)varｉance saｌeｓquanｉty ｐrofit 销售数量利润差异V (678)ｖarianｃe sａles turnovｅr 销售收入差异ﻫV （679）variance ｓalｅｓvoluｍe 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ﻫV (681)vaｒiance seｌling ｐric ｅ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变动生产制造费用耗费差异ﻫV (685)varｉaｎｃe variaｂlｅpｒoｄucｔiｏn ovｅrhead totaｌ变动生产性制造费用总差异ﻫV (6８6)vireｍent 预算流用ﻫV （６87)ｖote表决ﻫＶ（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ﻫW （６９2）ｗeｉghted avｅｒage cost oｆcapitaｌ资本的加权平均成本Ｗ (693）weighteｄaverａge pric ｅ加权平均价格W (694)ｗitｈresourc ｅ有追索权W （695）withouｔrecourse 无追索权W (69６)worｋinｇｃａpitａl 营运资本W （697)wrｉｔe-dow ｎ减值ﻫＺ（698)zero base buｄgeting 零基预算ﻫZ （699)zeｒo coupoｎｂon ｄ无息债券ﻫZ (70０)Z ｓcorｅ破产预测计分法。

ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

整理了一些会计术语中英文对照，有错误或者不全请各位看官原谅会计术语名称英文名称对账（checking）对应账户（corresponding accounts）定期清查（Periodic checking method）定期盘存制（periodic inventory system）订本式账簿（bound book）调整账户（adjustment accounts）调整分录（adjusting journal entry）单式记账凭证（single account title voucher）单式记账法（single-entry bookkeeping）从属账户（Secondary accounts）成本计算账户（costing accounts）财产清查（physical inventory）簿记（bookkeeping）不定期清查（non-periodic checking method）补充登记法（correction by extre recording）表外账户（off-balance sheet accounts）备抵账户（provision accounts）备抵附加账户（provision and adjunct accounts）备查账簿（memorandvn）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）多栏式日记账核算形式（bookkeeping procedure using columnar journal）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）局部清查（partial ckeck）卡片式账簿（card book）跨期摊提账户（inter-period allocation accounts）累计凭证（multiple-record document）联合账簿（compound book）明细分类账簿（subsidiary ledger）明细分类账户（subsidiary account）盘存账存（inventory accounts）平行登记（parallel recording）全面清查（complete check）日记总账（combinod journal and ledger）日记总账核算形式（bookkeeping procedure using summarized journal）三式记账法（triple-entry bookkeeping）实账户（real accounts）试算表（trial balance）试算平衡（trial balancing）收付记账法（receipts-payment bookkeeping）收款凭证（receipt voucher）损益表账户（income statement accounts）通用记账凭证（general purpose voucher）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）科目代码表（code)余额表（gl_accsum）凭证表（gl_accvouch）。

ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

会计方面专业术语的XXacceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency代理agent代理人agreementxxallotments 分配数allowance津贝占amalgamation 合并amortization 摊至销1 / 21annuities 年金applied cost已分配成本applied expense已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets资产attorney fee 律师费audit审计auditor审计员average平均数average cost 平均成本bad debt 坏账balance 余额balance sheet资产负债表bank account银行账户bank balance银行结存bank charge银行手续费2 / 21bank draft银行汇票bank loan银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer持票人beneficiary 受益人bequest 遗产bill票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable应付票据bills receivable 应收票据board of directors 董事会bonds债券bonus红利book value账面价值bookkeeper 簿记员3 / 21 bookkeeping 簿记brought forward 接上页budget预算by-product 副产品by-product sales副产品销售capital 股本capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash现金cash account现金账户cash in bank存银行现金cash on delivery 交货收款cash on hand库存现金cash payment现金支付cash purchase 现购4 / 21 cash sale 现沽cashier出纳员certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter营业执照chartered accountant 会计师chatties 动产check支票checkbook stub 支票存根closed account己结清账户closing 结算closing entries 结账纪录closing stock期末存货closing the book 结账columnar journal多栏日记账5 / 21consignee承销人consignment 寄销consignor寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost成本cost accounting 成本会计cost of labour劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales销货成本cost price成本价格credit贷方credit note收款通知单creditor债权人crossed check横线支票current account往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit借方debt债务debtor债务人deed契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft即期汇票demand note即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost直接成本direct labour直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft汇票drawee 付款人drawer出票人drawing 提款duplicate 副本duties and taxes 税捐earnings业务收益endorser背书人entertainment 交际费enterprise 企业equipment 设备estate财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value票面价值factor代理商fair value公平价值financial statement 贝才务报表financial year 财政年度finished parts 制成零件fixed asset固定资产fixed cost固定成本fixed deposit定期存款fixed expense固定费用foreman 工头franchise 专营权freight 运费funds资金furniture and fixture 家他及器具gain利益general expense 总务费用general ledger 总分类账goods货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor保证人import duty 进口税indirect cost间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资invoice 发票item项目11 / 21 job工作job cost工程成本joint venture短期合伙journal日记账labour人工labour cost人工成本land 土地lease租约leasehold 租约ledger分类账legal expense 律师费letter of credit 信用状liability 负债limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan借款long term liability 长期负债loss损失loss on exchange 兑换损失machinery equipment 机器设备12 / 21 manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor抵押人mortgagee承押人movable property 动产notes票据notes payable应付票据notes receivable 应收票据opening stock期初存货13 / 21 operating expense 营业费用order订单organization expense 开办费originaldocument 原始单据outlay支出output产量overdraft 透支opening stock期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay支出output产量overdraft 透支quotation 报价rate比率raw material 原料rebate回扣receipt 收据receivable 应收款14 / 21 recoup补偿redemption 偿还refund退款remittance 汇款rent租金repair修理费reserve 准备residual value 剩余价值retailer零售商returns 退货revenue 收入salary薪金sales销货sale return销货退回sale discount销货折扣salvage 残值sample fee 样品scrap废料scrap value残余价值securities 证券security抵押品15 / 21 selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 酉己件standard cost标准成本stock存货stocktake 盘点stock sheet 存货表subsidies补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款16 / 21time deposit定期存款total合计total cost总成本trade creditor 进货客户trade debtor销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust信托turnover营业额unappropriated surplus 未分配盈余unit cost单位成本unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value价值vendor卖主17 / 21 voucher 传票wage rate工资率wage工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 福利费wear and tear 耗损work order工作通知单year end 年结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18 / 21External 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U General-purpose information 通用目的信息Government Accounting Office 政府会计办公室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19 / 21Accounting 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 贝才务报表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20 / 21 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21 / 21。

（财务会计）会计专业术语中英文对照会计专业术语中英文对照一、资产 assets1、流动资产 current assets111 现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 112 短期投资 short-term investments1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期政券 short-term investments - short-term notes andbills1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiarycertificates1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment) 1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable 1139 坏帐准备－应收票据 allowance for doubtful accounts- notesreceivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties1149 坏帐准备－应收帐款 allowance for doubtful accounts - accountsreceivable118 其它应收款 other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreigncurrencies1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 坏帐准备 - 其它应收款 allowance for doubtful accounts - otherreceivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 办公用品 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid （ or input tax）1282 留抵税额 excess VAT paid （or overpaid VAT）(kathy土豆: 1281&1282两项美国会计没有)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses 1293 业主（股东）往来 owners^（stockholders^） current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other2、基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund （or sinking fund）1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧-房屋及建物accumulated depreciation - buildings 144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值machinery - revaluation increments1449 累积折旧-机（器）具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets(kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease) 152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leaseholdimprovements156 未完工程及预付购置设备款construction in progress and prepaymentsforequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment -revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneousproperty, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value fromrevaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other。

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

会计科目中英对照（全）1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券 short-term investments - government bonds1124 短期投资-受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债 short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款-关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款-外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款- 关系人 other receivables - related parties1188 其它应收款- 其它 other receivables - other1189 备抵呆帐- 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货 merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产other current assets1281 进项税额 V AT paid ( or input tax)1282 留抵税额 excess V AT paid (or overpaid V AT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支advances to employees1286 存出保证金 refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产property , plant, and equipment141 土地land1411 土地 land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物 land improvements1428 土地改良物-重估增值 land improvements - revaluation increments1429 累积折旧-土地改良物 accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值 buildings -revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具 machinery1448 机(器)具-重估增值 machinery - revaluation increments1449 累积折旧-机(器)具 accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产 accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment 16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源 accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权 trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权 franchise174 著作权copyright1741 著作权 copyright175 计算机软件computer software1751 计算机软件 computer software cost176 商誉goodwill1761 商誉 goodwill177 开办费organization costs1771 开办费 organization costs178 其它无形资产other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产 assets leased to others1858 出租资产-重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产-其它 miscellaneous assets – other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款bank loan2114 短期借款-业主 short-term borrowings - owners2115 短期借款-员工 short-term borrowings - employees2117 短期借款-关系人 short-term borrowings- related parties2118 短期借款-其它 short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据 notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款accounts pay able2141 应付帐款 accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税 income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额 V AT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 资本（或股本） capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入 sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制ervice costs561 劳务成本 service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本other operating costs588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method 7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用 interest expense7511 利息费用interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market 753 兑换损失 foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment 912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利 minority interest income9411 少数股权净利minority interest income。