国际会计准则2010《重要会计用语中英对照》

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

一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures 财务报表Financial Statements财务分析Financial Analysis 会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand 流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单V ouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point 商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach 资产负债表法Balance sheet approach 帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note 出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO 后进先出法Lost-in, first-out or LIFO 移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets 原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method 双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds 抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost 成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio 优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index 货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses 未实现的资产持有损益Unrealized holding gains or losses。

会计科目中英文对照表二、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T ax 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T ax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税T ax reimbursement for export’21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax’21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT’217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable’217104 应交资源税Resources tax payable’217105 应交所得税Income tax payable’217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable’217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable’217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT）payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long—term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value，Par value'231102 债券溢价Premium on bonds’231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long—term account payable due within one year 一年后到期的长期应付Long—term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long—term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS’EQUITY资本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T ax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税T ax 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。

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

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

Account（账户）：用来记录财务报表项目增减变化的会计表格。

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

Account payable（应付账款）：一项因赊购而产生的负债。

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

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

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

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

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

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

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

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

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

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

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

国际会计准则会计科目中英对照要说国际会计准则的会计科目中英对照，这事儿听起来是不是有点复杂？但其实你稍微了解一下，就能发现它并不难，甚至可以说挺有意思的。

想象一下，你去一家外国公司做生意，账本上有很多术语你不太明白，稍微转个弯，弄清楚它们的中英文对照，问题就迎刃而解了。

这就像你去外地旅游，碰到不懂的地方，发现一张“翻译单”就觉得一切都能轻松搞定了！要知道，了解这些会计术语可比你去超市找打折商品还省心呢。

看看什么是“资产”吧。

在中文里，资产就是公司拥有的有价值的东西，像现金、设备、库存等等。

那在英文里，资产可不是一眼就能看明白的东西哦。

它就叫“Assets”。

看！是不是简单得很？不过，资产又分很多种，流动资产（Current Assets）和非流动资产（NonCurrent Assets）就是其中两个大类。

流动资产你可以理解成那些一眼看得出来很快能变现的东西，比如现金、存货什么的。

非流动资产呢，就像是你家那台不怎么舍得卖的老电视，买了就很久都不会动的那种，换句话说，它就是那些长期使用的资产，像机器、厂房之类的。

再说说“负债”吧，负债，顾名思义就是公司欠别人的钱。

这可是每个公司都逃不掉的话题。

比如，你从银行贷款，或者向供应商赊账，负债就产生了。

这部分在英文里叫“Liabilities”，简直就是字面意思了，欠的东西得还嘛。

负债也分成短期负债和长期负债，就像你借了一些短期小额的钱，跟你借了十年的房贷不一样，短期负债（Current Liabilities）就是那种快要还掉的账，长期负债（NonCurrent Liabilities）嘛，大家就可以理解成更长时间才能偿还的债务了，反正每个月按期支付，稳稳的。

大家可能会好奇，资产和负债都弄明白了，那企业的“所有者权益”到底是啥？哎，这个其实就是公司老板心头的宝，所有者权益就是公司资产减去负债后的净值。

在英文里呢，叫“Equity”，大家记住这个词，以后听到就知道那是公司“净资产”的代名词。

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 协议精品文库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 资产特点精品文库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）精品文库book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机精品文库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）海洋法系国家精品文库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 缔约国精品文库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当期及非当期负债精品文库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演示精品文库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机构融资精品文库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司法场所精品文库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法律费精品文库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）精品文库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)设备原值精品文库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参与者精品文库particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的）外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备）players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement（对）特定对象（直接）销售private-label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。

「重要会计用语中英对照」（配合2016年版国际财务报导准则修订）Item Term in English Term in Chinese1 [Amount] recoverable 可回收(金额)2 ‘Corridor’ 「缓冲区」3 ‘Cost of sales’ method 「销货成本」法4 Acceptable under IFRSs 国际财务报导准则可接受5 Accountability of management 管理阶层之课责性6 Accounting 会计7 Accounting and Reporting by Retirement退休福利计划之会计与报导Benefit Plans8 Accounting estimate 会计估计9 Accounting for Government Grants and政府补助之会计及政府辅助之揭露Disclosure of Government Assistance10 accounting for inventories 存货会计11 Accounting for Investments in Associates 投资关联企业之会计12 Accounting income 会计收益13 Accounting model 会计模式14 Accounting period 会计期间15 Accounting Policies, Changes in Accounting会计政策、会计估计变动及错误Estimates and Errors16 Accounting policy 会计政策17 Accounting principle 会计原则18 Accounting profit 会计利润19 Accounting record 会计纪录20 Accounting treatment 会计处理21 Accounts receivable 应收帐款22 Accrual basis 应计基础「重要会计用语中英对照」23 Accrual basis of accounting 应计基础会计24 Accrued liabilities 应计负债25 Accumulated (amortisation, interest, profit or累计(摊销、利息、损益) loss)26 Accumulated profit or loss 累计损益27 Accumulating compensated absences 累积带薪假28 Achieve comparability 达成可比性/达成…可比性29 acquired entity (被)收购(之)个体Item Term in English Term in Chinese30 acquired goodwill 收购(之)商誉31 acquired in a business combination 企业合并所取得32 Acquiree 被收购者33 Acquirer 收购者/取得者34 Acquisition 收购/ 取得35 acquisition date 收购日/取得日36 Active market 活络市场37 active use 积极使用38 actively marketed 积极营销39 Actuarial assumptions 精算假设40 Actuarial gains and losses 精算损益41 Actuarial present value of promised已承诺退休福利之精算现值retirement benefits42 Actuarial valuation 精算评价43 Actuarial valuation method 精算评价方法44 Additional comparative information 额外比较信息45 Additional consideration 额外对价46 additional disclosure 额外揭露47 Adjust for consolidation procedures 合并程序之调整「重要会计用语中英对照」48 Adjusted weighted-average shares 调整后加权平均股数49 adjustment 调整50 Administrative expenses 管理费用51 Admission fees 入场费52 Advance 预付款/垫款/预收款53 adverse economic consequences 不利之经济后果54 adverse event 不利事件55 After-tax amount 税后金额56 Agency 代理机构/机构57 Aggregate 汇总/ 汇总数58 Aggregation 汇总/集合59 Agreement date 协议日60 Agricultural activity 农业活动61 Agricultural produce 农业产品62 Agriculture 农业63 Allocation 分摊64 Allowance 备抵Item Term in English Term in Chinese65 allowance account 备抵账户66 Allowed alternative treatment 允许之替代处理67 American share option 美式股票选择权68 Amortisation 摊销69 Amortisation method 摊销方法70 Amortisation period 摊销期间71 Amortised cost 摊销后成本72 Amortised cost of a financial asset or金融资产或金融负债之摊销后成本financial liability73 amount of inventories 存货金额「重要会计用语中英对照」74 amount payable 应付金额/ 给付金额75 Amount per share 每股金额76 Analysis 分析77 Annual leave 年休假78 Annual periods 年度期间79 annuitant 年金受益人80 annuitisation 每年定期给付81 annuity 年金82 Antidilution 反稀释83 Antidilutive 反稀释84 Appendix 附录85 Application of Requirements 规定之应用86 application supplement 应用补充87 appraisal 估价88 Arm’s length transaction 公平交易89 Asking price 卖方报价/ 卖价90 Assess 评估/评量91 Asset 资产92 asset exchange transactions 资产交换交易93 Assets acquired 取得之资产94 Assets held by a long-term employee长期员工福利基金持有之资产benefit fund95 assets retired from active use 不再积极使用之资产96 Associate 关联企业97 Audit report 查核报告98 Authorise [financial statements for issue] 通过(发布财务报表)Item Term in English Term in Chinese 99 Available-for-sale financial assets 备供出售金融资产「重要会计用语中英对照」100 Balance sheet 资产负债表101 Balance sheet liability method 资产负债表负债法102 Bank 银行103 Bank overdraft 银行透支104 Bankruptcy 破产105 bargain purchase 廉价购买106 Basic earnings per share 基本每股盈余107 basis adjustment 认列基础调整108 Basis for Conclusions 结论基础109 basis point 基本点110 Benchmark treatment 标竿处理111 beneficial contracts 有利合约112 Benefit 效益/ 利益/ 福利/给付113 Benefit obligation 福利义务114 Benefit to users 对使用者之效益115 Best estimate 最佳估计116 Bias 偏误117 Bid bonds 投标保证118 Bid price 买方报价/ 买价119 bid-ask spread 买卖价差120 Binding sale agreement 具约束力之销售协议121 binomial 二项式122 Biological asset 生物资产123 Biological transformation 生物转化124 Black-Scholes-Merton formula Black-Scholes-Merton公式125 Board of directors 董事会126 Bonus issue 分红配股127 Bonus plan 分红计划「重要会计用语中英对照」128 book of contracts 合约组合129 Book value 账面价值130 Borrowing costs 借款成本131 Bottom-up test 由下而上测试法132 business 业务/商业/经营133 Business combination 企业合并134 business combination involving entities or 涉及共同控制下个体或业务之企业合并Item Term in English Term in Chinese businesses under common control135 Business Combinations 企业合并136 Business Combinations – “Date ofExchange” and Fair Value of EquityInstruments企业合并：「交换日」与权益工具之公允价值137 Business Combinations - Classificationeither as Acquisitions or Unitings ofInterests企业合并：收购法或权益结合法之分类138 Business Combinations - Subsequent Adjustment of Fair Values and GoodwillInitially Reported 企业合并：原报导公允价值及商誉之后续调整139 Business segment 业务部门140 Business unit 业务单位141 Buying segment 采购部门142 By-product 副产品143 Call options 买权144 Callable 可买回145 Cap 上限146 Capital 资本/资金/本金147 capital appreciation 资本增值148 Capital asset pricing model 资本资产定价模式「重要会计用语中英对照」149 Capital contribution 资本投入150 Capital expenditure 资本支出151 Capital gain 资本利得152 Capital maintenance 资本维持153 Capital maintenance adjustment 资本维持调整154 Capitalisation 资本化155 Capitalisation of interest 利息资本化156 capped interest rate 具上限之利率157 Carried at cost 按成本列报158 Carry forward 递转后期/沿用(若前面接Standard时)/递转至…159 Carrying amount 账面金额160 Cash 现金161 Cash basis 现金基础162 Cash equivalents 约当现金Item Term in English Term in Chinese163 Cash flow 现金流量164 Cash flow hedge 现金流量避险165 Cash flow risk 现金流量风险166 Cash flow statement = Statement of cash现金流量表flows167 Cash Flow Statements 现金流量表168 Cash generating unit 现金产生单位169 Cash inflow 现金流入170 Cash on hand 库存现金171 Cash outflow 现金流出172 Cash payments 现金支付173 Cash price equivalent 约当现销价格「重要会计用语中英对照」174 Cash proceeds 现金价款175 Cash surrender value 现金解约价值176 Cash-settled share option 现金交割之股票选择权177 Cash-settled share-based payment现金交割之股份基础给付交易transaction178 Catastrophe bond 巨灾债券179 Catastrophe provisions 巨灾负债准备180 Cedant 分出公司181 Certificates of deposit 定期存单182 Cessation (of capitalisation) 停止(资本化)183 Chief executive officer 执行长184 Claim 请求(权)/ 理赔/ 债权/ 主张/求偿/索赔185 Class A preference share A类特别股186 Class of assets 资产类别187 Class of property, plant and equipment 不动产、厂房及设备类别188 Classification 分类189 Classification of Financial Instruments –金融工具之分类－或有交割条款Contingent Settlement Provisions190 Classification of inventory 存货分类191 Clean-up call 清偿买权192 Close members of the family of the个人之近亲individual person193 Closing market prices 收盘价194 Closing rate 收盘汇率Item Term in English Term in Chinese195 Collar 上下限196 Collateral 担保品/ 担保197 Collateralised (asset, borrowing) 具担保品之(资产、借款)「重要会计用语中英对照」198 Collectability 收现性199 Collection 收现/收取/收集200 Collective marks 团体标章201 Collective power 集体权力202 Combined instrument 结合工具203 Commencement 开始204 Commencement of the lease term 租赁期间开始(日)205 commercial loans 商业放款/ 商业借款/ 商业贷款206 commercial paper facilities 商业本票额度207 Commercial substance 商业实质208 commercially viable quantities of mineral矿产资源达到商业价值之数量resources209 Commission 佣金210 Commitment 承诺211 Commodity (大宗)商品/ (大宗)物资212 Comparability 可比性213 Comparability over time 不同期间之可比性214 Comparable interim period 可比期中期间215 Comparative information 比较信息216 Compensated absences 带薪假217 complementary assets 互补性资产218 Completeness 完整性219 Compliance with International Accounting遵循国际会计准则Standards220 Component 组成部分221 Compound financial instruments 复合金融工具222 Compound instrument 复合工具223 Concentration of (credit etc) risk (信用等)风险集中224 Confidence level 信赖水平「重要会计用语中英对照」225 Configuration of the cash flows 现金流量型态226 Consequential amendment 配套修正227 consideration 对价228 Consistency - Alternative Methods 一致性：替代方法Item Term in English Term in Chinese229 Consistency - Capitalisation of BorrowingCosts一致性：借款成本之资本化230 Consistency - Different Cost Formulas forInventories一致性：存货之不同成本公式231 Consolidated and Separate FinancialStatements合并及单独财务报表232 Consolidated balance sheet 合并资产负债表233 Consolidated financial statements 合并财务报表234 Consolidated Financial Statements andAccounting for Investments in Subsidiaries合并财务报表及投资子公司之会计235 Consolidated group 合并集团236 Consolidation 合并 / 报表合并 / 合并报表 / (将)…纳入合并报表237 consolidation adjustments 合并调整238 Consolidation and Equity Method –Potential Voting Rights and Allocation ofOwnership Interests 合并与权益法：潜在表决权及所有权权益分摊239 Consolidation purposes 合并目的240 Consolidation—Special Purpose Entities 合并：特殊目的个体241 Construction contract 建造合约242 Construction Contracts 建造合约243 Constructive obligation 推定义务244 Contingency 或有/ 或有事项245 Contingent asset 或有资产246 Contingent liability 或有负债247 Contingent rent 或有租金248 contingent settlement provision 或有交割条款249 Contingent share agreement 或有股份协议250 Contingently issuable shares 或有发行股份251 continuing involvement 持续参与252 Continuing operations 继续营业单位253 Contract 合约254 Contracts that may be settled in (ordinary) shares or cash 得以普通股或现金交割之合约/得以股份或现金交割之合约255 Contractual arrangement 合约协议256 contractual cash flows 合约现金流量Item Term in English Term in Chinese 257 contractual maturity analysis 合约到期分析258 contractual obligation 合约义务259 contractual rights 合约权利260 Contribution 贡献/ 提拨(金)/ 投入/ 捐赠/出资261 contributor 提拨者262 control 控制263 Control (of an asset) 控制(资产)264 Control number 控制数265 controlled entity 被控制个体266 convenience translation 简易换算267 Convergence 趋同268 Conversion option 转换选择权269 Convertible bonds 可转换债券270 Convertible debt 可转换债务271 Convertible instruments 可转换工具272 Convertible preference share 可转换特别股273 co-operative 合作社274 Copyright 著作权275 core goodwill 核心商誉276 Corporate assets 共享资产277 Cost 成本278 Cost formula 成本公式279 cost model 成本模式280 Cost of an acquisition 取得成本/ 收购成本281 Cost of an investment 投资成本282 Cost of conversion 加工成本283 Cost of inventories 存货成本/存货...成本284 Cost of Inventories of a Service Provider 劳务提供者存货成本285 Cost of purchase 购买成本286 Cost plus contract 成本加成合约287 Cost-based measurement 成本基础衡量288 costs of conversion 加工成本289 Costs of disposal 处分成本290 Costs of Modifying Existing Software 修改现有软件之成本291 Costs to sell 出售成本292 counterparty （交易）对方Item Term in English Term in Chinese 293 country of incorporation or residence 公司注册地或所在地之国家294 coupon 息票295 credit derivative default product 信用违约衍生商品296 credit enhancements 信用增强297 credit exposures 信用暴险298 Credit facilities 信用额度299 credit insurance contract 信用保险合约300 credit quality 信用质量301 Credit risk 信用风险302 credit spread 信用价差303 Creditors 债权人304 Creditworthiness 信用等级/ 信用程度/ 信用305 criteria for recognising 认列条件/ 认列基准306 cross-reference 交互索引307 CTDs 累积换算差异数308 Cumulative preference dividends 累积特别股股利309 Cumulative Translation Differences 累积换算差异数310 Currency risk 汇率风险/ 汇兑风险311 Currency translation 外币换算312 Currency units 货币单位313 Current asset 流动资产314 Current cost 现时成本315 Current cost approach 现时成本法316 Current investment 当期投资/ 本期投资317 Current liabilities 流动负债318 Current service cost 当期服务成本/ 本期服务成本319 Current tax 当期所得税/ 本期所得税320 Curtailment 缩减321 cushions 缓冲322 customer list 客户名单323 database 数据库324 Date of acquisition 取得日/ 收购日325 date of exchange 交换日326 Date of transition to IFRS 转换至国际财务报导准则日327 Dealing securities 交易目的持有之证券328 death benefit 死亡给付Item Term in English Term in Chinese 329 Debt 债务330 Debt instrument 债务工具331 Debt securities 债务证券332 Decision tree 判定树333 Decision-useful information 对决策有用之信息334 decommissioning 除役335 decommissioning costs 除役成本336 decommissioning funds 除役基金337 decommissioning obligations 除役义务338 decommissioning, restoration and除役、复原及环境修复基金environmental rehabilitation funds339 Deductible temporary difference 可减除暂时性差异340 Deemed cost 认定成本341 Defer 递延342 Deferral method 递延法343 Deferred acquisition costs 递延取得成本344 Deferred tax 递延所得税345 Deferred tax assets 递延所得税资产346 Deferred tax income 递延所得税利益347 Deferred tax liabilities 递延所得税负债348 Defined benefit liability 确定福利负债349 Defined benefit obligation 确定福利义务350 Defined benefit obligation (present value of) 确定福利义务(之现值)351 Defined benefit plans 确定福利计划352 Defined contribution plans 确定提拨计划353 Demand deposits 活期存款354 demand feature 要求即付特性355 Demerger 分割356 Demonstrably committed 明确承诺357 deposit accounting 存款会计358 deposit component 储蓄组成部分359 Depreciable amount 可折旧金额360 Depreciable assets 折旧性资产361 depreciated replacement cost approach 折旧后重置成本法362 Depreciation 折旧363 Depreciation methods 折旧方法Item Term in English Term in Chinese 364 Derecognise (a financial instrument) 除列(金融工具)365 Derecognition 除列366 Derivative 衍生(工具)367 derivative features 衍生工具特性368 Derivative financial instruments 衍生金融工具369 designated and effective hedging被指定且有效之避险工具instrument370 determination of cost 成本之决定371 Determining whether an Arrangement决定一项安排是否包含租赁contains a Lease372 Development 发展/开发373 Development costs 发展成本374 Diluted earnings per share 稀释每股盈余375 Dilution 稀释376 Dilutive effect 稀释作用/ 稀释效果377 Dilutive potential ordinary shares 稀释潜在普通股378 diminishing balance method 余额递减法379 direct insurance contract 直接保险合约380 Direct labour 直接人工381 Direct method of reporting cash flows from以直接法报导由营业活动产生之现金流量operating activities382 direct operating expenses 直接营业费用383 directly attributable 直接可归属384 Directors 董事385 disaggregated information 分类信息386 Disclose 揭露387 Disclosure 揭露388 Disclosure and Presentation 揭露与表达389 Disclosure of government assistance 政府辅助之揭露390 disclosure requirement 揭露规定391 Disclosures in the Financial Statements of银行及类似金融机构财务报表中之揭露Banks and Similar Financial Institutions392 Disclosure—Service Concession揭露－服务特许权协议Arrangements393 Discontinued (operations) 停业(单位)394 Discontinuing operation 停业单位Item Term in English Term in Chinese395 Discount rate 折现率396 Discounting 折现397 Discretionary participation feature 裁量参与特性398 Disposal consideration 处分对价399 Disposal group 处分群组400 Disposal plan 处分计划401 Disposal transaction 处分交易402 dissenting opinion 反对意见403 Dividend yield 股利殖利率404 Dividends 股利405 Domain name 域名406 Doubtful debts 呆账407 Downstream transactions 顺流交易408 dual listed corporation 两地挂牌上市公司409 dual trigger contract 双重启动合约410 Earlier application is encouraged 鼓励提前适用411 Earnings 盈余/收益412 Earnings - diluted 盈余─稀释413 Earnings contingency 以盈余为基础之或有股份414 Earnings per Share 每股盈余415 Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled inShares 每股盈余：得以股份交割之金融工具及其他合约416 Economic benefits 经济效益/ 经济利益417 Economic decision-making needs of users 使用者之经济决策需求418 Economic life 经济年限419 Effect of assumed conversions 假设转换之影响420 Effective date 生效日421 Effective interest method 有效利息法422 effective interest rate 有效利率423 Effects of Changes in Foreign ExchangeRates汇率变动之影响424 Elements of cost of exploration andevaluation assets探勘及评估资产成本之要素425 Eligible for capitalisation 符合资本化条件426 Elimination of Unrealised Profits and Losses 关联企业交易未实现损益之销除Item Term in English Term in Chinese on Transactions with Associates427 Embedded derivative 嵌入式衍生工具428 Employee benefits 员工福利429 Employee share ownership plan 员工入股计划430 Employee share purchase plan 员工认股计划431 Employee turnover rates 员工离职率432 Employees and others providing similar员工及其他提供类似劳务之人员services433 Employer payroll taxes and insurance雇主薪资税及保险提拨contributions434 Enactment 制定/ 通过/ 颁布/立法435 Enforcement of covenants 强制履约436 Enhanced Disclosure 加强揭露437 Enterprise 企业438 Entity 企业/ 个体/ 主体439 entity-specific value 企业特定价值440 environmental obligations 环境义务441 equalisation provisions 平稳负债准备442 Equity 权益443 Equity - Costs of an Equity Transaction 权益：权益交易之成本444 Equity Accounting Method - Recognition of权益法会计：损失之认列Losses445 Equity balances 权益余额446 Equity capital 权益资本447 Equity compensation benefits(=Stock权益薪酬福利(即股票(或股份)薪酬福利) (=Share) compensation benefits)448 Equity compensation plans (=Share权益薪酬计划(即股份(或股票)薪酬计划) (=Stock) compensation plans)449 Equity component 权益组成部分450 Equity holders 权益持有人451 Equity index 股价指数452 Equity instrument 权益工具453 Equity instrument granted 所给与权益工具454 equity interests 权益/ 权益所有权455 equity issue 发行权益456 Equity method 权益法Item Term in English Term in Chinese457 Equity securities 权益证券458 Equity-settled share-based payment权益交割之股份基础给付交易transaction459 Estimated costs 估计成本460 Estimated future cash flows 估计未来现金流量461 European share option 欧式股票选择权462 Evaluating the Substance of Transactions评估涉及租赁之法律形式之交易实质Involving the Legal Form of a Lease463 Event-driven fair value measurements 基于特定事项所衡量之公允价值464 Events After the Balance Sheet Date 资产负债表日后事项465 Events occurring after the balance sheet资产负债表日后发生之事项date466 evidence of impairment 减损(之)证据467 Exchange difference 兑换差额468 Exchange of assets 资产交换469 Exchange rate 汇率470 exchange transaction 交换交易471 Executory contract 待履行合约472 Exemptions 豁免473 Exercise date 行使日474 Exercise of rights 行使(新股认购)权利475 Exercise price 行使价格476 Existing liability 既有负债477 Expected value 期望值478 Expenditure 支出479 Expenses 费损(与income合用)/ 费用480 Experience account 经验账户481 Experience adjustments 经验调整(数)482 Expiry date 失效日/ 满期日/ 到期日483 Explicit and unreserved statement of compliance 遵循…之明确且无保留声明／明确且无保留声明遵循…484 Exploration and evaluation assets 探勘及评估资产485 Exploration and evaluation expenditures 探勘及评估支出486 Exploration for and Evaluation of MineralResources矿产资源探勘及评估487 Exposure draft 草案Item Term in English Term in Chinese 488 Expropriation of major assets 主要资产之征收489 Extraordinary items 非常项目490 Face (of Financial Statements or Notes) 于(财务报表或附注)中491 Fair presentation 公允表达492 Fair value 公允价值493 Fair value hedge 公允价值避险494 Fair value measurement 公允价值衡量495 Faithful representation 忠实表述496 Fees 费(用)497 Fellow subsidiary 兄弟公司498 Fidelity bonds 诚实保险499 Fiduciary activities 受托活动500 FIFO 先进先出法501 FIFO formula 先进先出公式502 Finance lease 融资租赁503 Finance lease obligations 融资租赁负债/ 融资租赁义务504 Financial asset 金融资产505 Financial asset or financial liability at fair value through profit or loss 透过损益按公允价值衡量之金融资产或金融负债506 Financial asset or liability held for trading 持有供交易之金融资产或负债507 Financial capital 财务资本508 Financial conglomerate 金融集团509 Financial guarantee 财务保证510 Financial institution 金融机构511 Financial instruments 金融工具512 Financial Instruments: Disclosure andPresentation金融工具：揭露与表达513 Financial Instruments: Recognition andMeasurement金融工具：认列与衡量514 Financial liability 金融负债515 Financial performance 财务绩效516 Financial position 财务状况517 Financial reporting 财务报导518 Financial Reporting in HyperinflationaryEconomies高度通货膨胀经济下之财务报导519 Financial Reporting of Interests in Joint 合资权益之财务报导Item Term in English Term in ChineseVentures520 Financial review 财务评述521 Financial risk 财务风险522 Financial statements 财务报表523 Financial year-to-date basis 财务年度年初至今基础524 Financing activities 筹资活动/财务活动525 Financing device 筹资工具526 Finished good 制成品527 Firm commitment 确定承诺528 firm purchase commitment 确定购买承诺529 firm sales contracts 确定销售合约530 First IFRS financial statements 首份国际财务报导准则财务报表531 first-in, first-out 先进先出法532 First-time adopter 首次采用者533 First-time adoption 首次采用534 First-time Adoption of International Financial首次采用国际财务报导准则Reporting Standards535 First-time Application 首次适用536 First-Time Application of IASs as the首次适用国际会计准则作为主要会计基础Primary Basis of Accounting537 Fixed asset 固定资产538 Fixed coupon rate 固定息票利率539 Fixed price contract 固定价格合约540 Fixed production overheads 固定制造费用541 Flat yield curve 水平殖利率曲线542 Floating rate 浮动利率/ 浮动汇率543 Floor 下限544 Forecast 预测545 Forecast transaction 预期交易546 Foreign currency 外币547 foreign currency derivatives 外币衍生工具548 Foreign currency transaction 外币交易549 Foreign entity 国外个体550 Foreign Exchange - Capitalisation of Losses外汇：货币重贬损失之资本化Resulting from Severe CurrencyDevaluationsItem Term in English Term in Chinese551 Foreign exchange contract 外汇合约552 Foreign Exchange Rates (外币)汇率553 Foreign operation 国外营运机构554 Forgivable loans 免偿还贷款555 Forward contract 远期合约556 forward repurchase agreement 远期再买回协议557 Framework 架构558 Framework for the Preparation and财务报表编制及表达之架构Presentation of Financial Statements559 Franchise fee 特许权费560 Function of expense 费用之功能561 functional currency 功能性货币562 Fundamental errors 基本错误563 Funding 提供资金/ 提拨资金/ 提拨/资金/资金提拨564 Future cash flow 未来现金流量565 Future economic benefit 未来经济效益566 Futures contract 期货合约567 GAAP 一般公认会计原则568 Gain on disposal 处分利益569 Gains 利益570 General purchasing power approach 一般购买力法571 General recognition principle 一般认列原则572 Geographical segments 地区别部门573 Going concern 继续经营（之）个体574 Goodwill 商誉575 Governing board 治理理事会/ 治理董事会576 Governing body 治理单位577 Governing charter 治理章程578 Government 政府579 Government assistance 政府辅助580 Government Assistance—No Specific政府辅助：与营业活动无特定关连Relation to Operating Activities581 Government grants 政府补助582 Government guarantee 政府保证583 Grant date 给与日584 Grants related to assets 与资产有关之补助Item Term in English Term in Chinese 585 Grants related to income 与收益有关之补助586 Gross investment in the lease 租赁投资总额587 Gross margin 销货毛利588 Gross profit 销货毛利589 Group 集团/ 集体/群体/组/群组590 Group administration (employee benefit)集体管理(员工福利)计划plans591 Group insurance contract 团体保险合约592 Group of assets 资产群组593 Group of biological assets 生物资产群组594 Grouping of assets 资产(之)分组595 Guarantee 保证596 Guarantee fund 保证基金597 Guaranteed residual value 保证残值598 Harmonise 调合599 Harvest 收成600 Hedge accounting 避险会计601 Hedge effectiveness 避险有效性602 Hedged item 被避险项目603 Hedging 避险604 Hedging instrument 避险工具605 Hedging relationship 避险关系606 Hedging reserve 避险准备607 Held for resale 持有供再出售608 Held for trading 持有供交易609 Held-to-maturity investment 持有至到期日投资610 Highly probable 高度很有可能611 Hire-purchase contract 租购合约612 Historical cost 历史成本613 Historical loss experience 历史损失经验614 Historical summaries 历史性汇总(信息)615 Holding company 控股公司616 Host contract 主契约617 Host instrument 主工具618 Hybrid instrument 混合工具619 Hyperinflation 高度通货膨胀Item Term in English Term in Chinese 620 Hyperinflationary economies 高度通货膨胀经济621 IAS 国际会计准则622 IASC 国际会计准则委员会623 IASC Foundation Constitution 国际会计准则委员会基金会章程624 IASCF 国际会计准则委员会基金会625 Identifiable asset 可辨认资产626 IFAC 国际会计团体联合会627 IFRIC 国际财务报导解释委员会/ 国际财务报导解释628 IFRS 国际财务报导准则629 IFRS-compliant 遵循国际财务报导准则630 Impairment 减损631 Impairment loss 减损损失632 Impairment of Assets 资产减损633 Impairment test 减损测试634 Implementation Guidance 施行指引635 Import duties 进口税捐636 Impracticability exemption 实务上不可行之豁免637 Impracticable 实务上不可行/不切实际638 Imputed rate of interest 设算利率639 In the money 价内640 Inception of the Lease 租赁开始日641 Incidental income 非主要收益642 incidental operations 非主要营运643 Income 收益644 Income approach 收益法/ 损益法645 Income statement = Statement of income 损益表646 Income tax 所得税647 income tax expense 所得税费用648 Income Taxes 所得税649 Income Taxes—Changes in the Tax Status所得税：企业或其股东之纳税状况改变of an Enterprise or its Shareholders650 Income Taxes—Recovery of Revalued所得税：重估价非折旧性资产之回收Non-Depreciable Assets651 Increasing Rate Preference Shares 递增股利率特别股652 Incremental share 增额股份Item Term in English Term in Chinese653 Indicator [of impairment] (减损)迹象654 Indirect method of reporting cash flows from以间接法报导由营业活动产生之现金流量operating activities655 individual asset 个别资产656 individual financial statements 个别财务报表657 Induced conversion 诱导转换658 Industry segments 产业别部门659 Inflation 通货膨胀660 Information Reflecting the Effects of反映价格变动影响之信息Changing Prices661 initial classification 原始分类662 Initial Direct Costs 原始直接成本663 Initial measurement 原始衡量664 Initial public offering 初次上市柜665 Initial recognition 原始认列666 in-substance defeasance 视同清偿667 Insurable interest 可保利益668 Insurance agency commissions 保险代理佣金669 Insurance assets 保险资产670 Insurance company 保险公司671 Insurance contract 保险合约672 Insurance Contracts 保险合约673 Insurance enterprise 保险企业674 Insurance liability 保险负债675 Insurance obligations 保险义务676 Insurance risk 保险风险677 Insurance swaps 保险交换678 Insured event 保险事件679 Insurer 保险人680 Intangible asset 无形资产681 Intangible Assets 无形资产682 Intangible Assets—Web Site Costs 无形资产：网站成本683 Integral foreign operation 整合性国外营运机构684 Interest 利息/ 利益/ 权益685 Interest cost (for an employee benefit plan) 利息成本(员工福利计划)686 Interest rate implicit in a lease 租赁隐含利率Item Term in English Term in Chinese 687 Interest rate implicit in the lease 租赁隐含利率688 Interest rate risk 利率风险689 Interest rate strip 利率分割合约690 Interest rate swap 利率交换691 interest-only strip 分割利息债券692 Interests in Joint Ventures 合资权益693 Interim financial report 期中财务报告694 Interim Financial Reporting 期中财务报导695 Interim financial statements 期中财务报表696 Interim period 期中期间697 internal rate of return 内部报酬率698 Internal risk transfer 内部风险移转699 Internally generated 内部产生700 Internally generated goodwill 内部产生之商誉701 International Accounting Standard 国际会计准则702 International Accounting Standards国际会计准则委员会Committee703 International Accounting Standards国际会计准则委员会基金会Committee Foundation704 International Federation of Accountants 国际会计团体联合会705 International Financial Reporting国际财务报导解释委员会Interpretations Committee706 International Financial Reporting Standards国际财务报导准则(IFRSs)707 Intragroup 集团内/ 内部708 Intrinsic value 内含价值709 Introduction of the Euro 引入欧元710 Inventories 存货711 investee 被投资者/ 被投资公司712 Investing activities 投资活动713 Investment 投资714 Investment contract 投资合约715 investment grade 投资等级716 Investment performance 投资绩效717 Investment Property 投资性不动产718 Investment tax credits 投资抵减Item Term in English Term in Chinese 719 Investment-linked insurance funds 投资连结之保险基金720 Investments in Associates 投资关联企业721 Investor 投资者/ 投资公司722 Investor in a joint venture 合资投资者723 investor-owned entity 投资者拥有之个体/ 投资者拥有之企业724 Involuntary liquidation 非自愿性清算725 irrevocable commitments 不可撤销之承诺726 Issued capital 发行股本727 Issued shares 发行股份728 Issuing entity 发行个体/ 发行企业729 Item 项目730 Item by item basis 逐项基础731 Item of inventory 存货项目732 Joint control 联合控制733 Joint venture 合资734 Joint Working Group 联合工作小组735 Jointly Controlled Entities—Non-Monetary联合控制个体：合资控制者之非货币性投入Contributions by Venturers736 Jointly controlled entity 联合控制个体/ 联合控制企业737 Jurisdiction 司法/ 管辖(机关)/ 辖区738 Key management personnel 主要管理人员739 Last-in, first-out 后进先出法740 Lease 租赁741 Lease term 租赁期间742 leaseback 售后租回743 Leased assets 租赁资产744 leasehold interest 租赁权利745 Leases 租赁746 Legal entity 法律个体/ 法律企业747 Legal merger 法律形式合并748 Legal obligation 法定义务。

国际会计准则（1～41）中英⽂⽬录对照国际会计准则（1～41）中英⽂⽬录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现⾦流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重⼤差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表⽇后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、⼚场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收⼊》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance 《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费⽤》24.IAS24：Related Party Disclosures《IAS24——关联⽅披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对⼦公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions 《IAS30——银⾏和类似⾦融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——⾦融⼯具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终⽌经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——⽆形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——⾦融⼯具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中⽂版⽂件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中⽂版，国际会计准则在2008年做了更新，中⽂版不知道是否同步更新，这个对于会计从业⼈员的帮助很⼤，在⽹上找了很久中⽂版都是2003的⽼版本，不知道楼主上传的版本对我是否有⽤。

会计术语中英对照公司标准化编码 [QQX96QT-XQQB89Q8-NQQJ6Q8-MQM9N]一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting 成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements会计原则 Accounting Principles 会计实务过程 Accounting Procedures财务报表 Financial Statements 财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle 配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle重大性原则 Materiality Principle 稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries 结帐 Closing entries三、现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 shipping point目的地交货价 destination point 商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method带息票据 Interest bearing note 不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory 产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 shipping point 目的地抵岸价格 destination寄销 Consignment 寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specificidentification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Market value重置成本 Replacement cost可变现净值 Net realizable value 上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds 成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost 净值 Net value在建工程 Construction-in-process 磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names 着作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits 应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference 时间性差异 Timing difference应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate 实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital 缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration 股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment 现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement 资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础Basis（现金流量表）财务状况变动表中的营运资金基础Capital Basis（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges 正常营业活动 Normal operating activities财务活动 Financing activities 投资活动 Investing activities 十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio 价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment 总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting 一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。

「重要會計用語中英對照」Item Term in English Term in Chinese1 [Amount] recoverable 可回收(金額)2 ‘Corridor’ 「緩衝區」3 ‘Cost of sales’ method 「銷貨成本」法4 Acceptable under IFRSs 國際財務報導準則可接受5 Accountability of management 管理階層之課責性6 Accounting 會計退休福利計畫之會計與報導7 Accounting and Reporting by RetirementBenefit Plans8 Accounting estimate 會計估計政府補助之會計及政府輔助之揭露9 Accounting for Government Grants andDisclosure of Government Assistance10 accounting for inventories 存貨會計11 Accounting for Investments in Associates 投資關聯企業之會計12 Accounting income 會計收益13 Accounting model 會計模式14 Accounting period 會計期間會計政策、會計估計變動及錯誤15 Accounting Policies, Changes inAccounting Estimates and Errors16 Accounting policy 會計政策17 Accounting principle 會計原則18 Accounting profit 會計利潤19 Accounting record 會計紀錄20 Accounting treatment 會計處理21 Accounts receivable 應收帳款22 Accrual basis 應計基礎23 Accrual basis of accounting 應計基礎會計24 Accrued liabilities 應計負債累計(攤銷、利息、損益)25 Accumulated (amortisation, interest, profitor loss)26 Accumulated profit or loss 累計損益27 Accumulating compensated absences 累積帶薪假28 Achieve comparability 達成可比性/ 達成…可比性29 acquired entity (被)收購(之)個體30 acquired goodwill 收購(之)商譽「重要會計用語中英對照」Item Term in English Term in Chinese31 acquired in a business combination 企業合併所取得32 Acquiree 被收購者33 Acquirer 收購者34 Acquisition 收購/ 取得35 acquisition date 收購日36 Active market 活絡市場37 active use 積極使用38 actively marketed 積極行銷39 Actuarial assumptions 精算假設40 Actuarial gains and losses 精算損益已承諾退休福利之精算現值41 Actuarial present value of promisedretirement benefits42 Actuarial valuation 精算評價43 Actuarial valuation method 精算評價方法44 Additional comparative information 額外比較資訊45 Additional consideration 額外對價46 additional disclosure 額外揭露47 Adjust for consolidation procedures 合併程序之調整48 Adjusted weighted-average shares 調整後加權平均股數調整事項(於資產負債表日後) 49 Adjusting event [after the balance sheetdate]50 adjustment 調整51 Administrative expenses 管理費用52 Admission fees 入場費53 Advance 預付款/ 墊款54 adverse economic consequences 不利之經濟後果55 adverse event 不利事件56 After-tax amount 稅後金額57 Agency 代理機構/ 機構58 Aggregate 彙總/ 彙總數59 Aggregation 彙總60 Agreement date 協議日61 Agricultural activity 農業活動62 Agricultural produce 農產品63 Agriculture 農業64 Allocation 分攤「重要會計用語中英對照」Item Term in English Term in Chinese65 Allowance 備抵66 allowance account 備抵帳戶67 Allowed alternative treatment 允許之替代處理68 American share option 美式股票選擇權69 Amortisation 攤銷70 Amortisation method 攤銷方法71 Amortisation period 攤銷期間72 Amortised cost 攤銷後成本金融資產或金融負債之攤銷後成本73 Amortised cost of a financial asset orfinancial liability74 amount of inventories 存貨金額75 amount payable 應付金額/ 給付金額76 Amount per share 每股金額認列金額(於資產負債表及損益表中)77 Amounts recognised [in the balance sheetand income statement]78 Analysis 分析79 Annual leave 年休假80 Annual periods 年度81 annuitant 年金受益人82 annuitisation 每年定期給付83 annuity 年金84 Antidilution 反稀釋85 Antidilutive 反稀釋86 Appendix 附錄87 Application of Requirements 規定之應用88 application supplement 應用補充89 appraisal 估價90 Arm’s length transaction 公平交易91 Asking price 賣方報價/ 賣價92 Assess 評估/ 評量93 Asset 資產94 asset exchange transactions 資產交換交易95 Assets acquired 取得之資產長期員工福利基金持有之資產96 Assets held by a long-term employeebenefit fund97 assets retired from active use 不再積極使用之資產「重要會計用語中英對照」Item Term in English Term in Chinese98 Associate 關聯企業99 Audit report 查核報告100 Authorise [financial statements for issue] 通過(發布財務報表)101 Available-for-sale financial assets 備供出售金融資產102 Balance sheet 資產負債表103 Balance sheet date 資產負債表日104 Balance sheet liability method 資產負債表負債法105 Bank 銀行106 Bank overdraft 銀行透支107 Bankruptcy 破產108 bargain purchase 廉價購買109 Basic earnings per share 基本每股盈餘110 basis adjustment 認列基礎調整111 Basis for Conclusions 結論基礎112 basis point 基點113 Benchmark treatment 標竿處理114 beneficial contracts 有利合約115 Benefit 效益/ 利益/ 福利116 Benefit obligation 福利義務117 Benefit to users 對使用者之效益118 Best estimate 最佳估計119 Bias 偏誤120 Bid bonds 投標保證121 Bid price 買方報價/ 買價122 bid-ask spread 買賣價差123 Binding sale agreement 具約束力之銷售協議124 binomial 二項式125 Biological asset 生物資產126 Biological transformation 生物轉化127 Black-Scholes-Merton formula Black-Scholes-Merton公式128 Board of directors 董事會129 Bonus issue 分紅配股130 Bonus plan 分紅計畫131 book of contracts 合約組合132 Book value 帳面價值133 Borrowing costs 借款成本「重要會計用語中英對照」Item Term in English Term in Chinese134 Bottom-up test 由下而上測試法135 business 業務、商業136 Business combination 企業合併137 business combination involving entities orbusinesses under common control共同控制下個體或業務之企業合併138 Business Combinations 企業合併139 Business Combinations – “Date of Exchange” and Fair Value of EquityInstruments 企業合併：「交換日」與權益工具之公允價值140 Business Combinations - Classificationeither as Acquisitions or Unitings ofInterests企業合併：收購法或權益結合法之分類141 Business Combinations - Subsequent Adjustment of Fair Values and GoodwillInitially Reported 企業合併：原報導公允價值及商譽之後續調整142 Business segment 業務部門143 Business unit 業務單位144 Buying segment 採購部門145 By-product 副產品146 Call options 買權147 Callable 可買回148 Cap 上限149 cap and trade scheme 上限及交易計畫150 Capital 資本151 capital appreciation 資本增值152 Capital asset pricing model 資本資產定價模式153 Capital contribution 資本投入154 Capital expenditure 資本支出155 Capital gain 資本利得156 Capital maintenance 資本維持157 Capital maintenance adjustment 資本維持調整158 Capitalisation 資本化159 Capitalisation of interest 利息資本化160 capped interest rate 具上限之利率161 Carried at cost 按成本列報162 Carry forward 遞轉後期「重要會計用語中英對照」Item Term in English Term in Chinese 163 Carrying amount 帳面金額164 Cash 現金165 Cash basis 現金基礎166 Cash equivalents 約當現金167 Cash flow 現金流量168 Cash flow hedge 現金流量避險169 Cash flow risk 現金流量風險現金流量表170 Cash flow statement = Statement of cashflows171 Cash Flow Statements 現金流量表172 Cash generating unit 現金產生單位173 Cash inflow 現金流入174 Cash on hand 庫存現金175 Cash outflow 現金流出176 Cash payments 現金支付177 Cash price equivalent 約當現銷價格178 Cash proceeds 現金價款179 Cash surrender value 現金解約價值180 Cash-settled share option 現金交割之股票選擇權現金交割之股份基礎給付交易181 Cash-settled share-based paymenttransaction182 Catastrophe bond 巨災債券183 Catastrophe provisions 巨災負債準備184 Cedant 分出公司185 Certificates of deposit 定期存單186 Cessation (of capitalisation) 停止(資本化)187 Chief executive officer 執行長188 Claim 請求/ 理賠/ 債權/ 主張189 Class A preference share A類特別股190 Class of assets 資產類別191 class of financial asset 金融資產類別192 Class of property, plant and equipment 不動產、廠房及設備類別193 Classification 分類金融工具之分類－或有交割條款194 Classification of Financial Instruments –Contingent Settlement Provisions195 Classification of inventory 存貨分類「重要會計用語中英對照」Item Term in English Term in Chinese196 Clean-up call 結清買權個人之近親197 Close members of the family of theindividual198 Closing market prices 收盤價199 Closing rate 收盤匯率200 Collar 上下限201 Collateral 擔保品/ 擔保202 Collateralised (asset, borrowing) 質押資產(抵押借款)203 Collectability 收現性204 Collection 收現205 Collective marks 團體標章206 Collective power 集體力量207 Combined instrument 結合工具208 Commencement 開始209 Commencement of the lease term 租賃期間開始(日)210 commercial loans 商業放款/ 商業借款/ 商業貸款211 commercial paper facilities 商業本票額度212 Commercial substance 商業實質礦產資源達到商業價值之數量213 commercially viable quantities of mineralresources214 Commission 佣金215 Commitment 承諾216 Commodity (大宗)商品/ (大宗)物資217 Comparability 可比性218 Comparability over time 不同期間之可比性219 Comparable interim period 可比期中期間220 Comparative balance sheet 比較資產負債表221 Comparative information 比較資訊222 Compensated absences 帶薪假223 complementary assets 互補性資產224 Completeness 完整性225 compliance period 遵循期間遵循國際會計準則226 Compliance with International AccountingStandards227 Component 組成部分228 Compound financial instruments 複合金融工具「重要會計用語中英對照」Item Term in English Term in Chinese 229 Compound instrument 複合工具230 Concentration of (credit etc) risk (信用等)風險集中231 Confidence level 信賴水準232 Configuration of the cash flows 現金流量型態233 Consequential amendment 配套修正234 consideration 對價235 Consistency - Alternative Methods 一致性：替代方法236 Consistency - Capitalisation of BorrowingCosts一致性：借款成本之資本化237 Consistency - Different Cost Formulas forInventories一致性：存貨之不同成本公式238 Consolidated and Separate FinancialStatements合併及單獨財務報表239 Consolidated balance sheet 合併資產負債表240 Consolidated financial statements 合併財務報表241 Consolidated Financial Statements andAccounting for Investments in Subsidiaries合併財務報表及投資子公司之會計242 Consolidated group 合併集團243 Consolidation 合併244 consolidation adjustments 合併調整245 Consolidation and Equity Method – Potential Voting Rights and Allocation ofOwnership Interests 合併與權益法：潛在表決權及所有權權益分攤246 Consolidation purposes 合併目的247 Consolidation—Special Purpose Entities 合併：特殊目的個體248 Construction contract 工程合約249 Construction Contracts 工程合約250 Constructive obligation 推定義務251 Contingency 或有/ 或有事項252 Contingent asset 或有資產253 Contingent liability 或有負債254 Contingent rent 或有租金255 contingent settlement provision 或有交割條款256 Contingent share agreement 或有股份協議257 Contingently issuable shares 或有發行股份258 continuing involvement 持續參與「重要會計用語中英對照」Item Term in English Term in Chinese259 Continuing operations 繼續營業單位260 Contract 合約261 Contracts that may be settled in (ordinary)shares or cash得以(普通股)股份或現金交割之合約262 Contractual arrangement 合約協議263 contractual cash flows 合約現金流量264 contractual maturity analysis 合約到期分析265 contractual obligation 合約義務266 contractual rights 合約權利267 Contribution 貢獻/ 提撥(金)/ 投入/ 捐贈268 contributor 提撥者269 control 控制270 Control (of an asset) 控制(資產)271 Control (of an enterprise) 控制(企業)272 Control number 控制數273 controlled entity 被控制個體274 convenience translation 簡易換算275 Convergence 趨同276 Conversion option 轉換選擇權277 Convertible bonds 可轉換債券278 Convertible debt 可轉換債務279 Convertible instruments 可轉換工具280 Convertible preference share 可轉換特別股281 co-operative 合作社282 Copyright 著作權283 core goodwill 核心商譽284 Corporate assets 共用資產285 Cost 成本286 Cost formula 成本公式287 Cost method 成本法288 cost model 成本模式289 Cost of an acquisition 取得成本/ 收購成本290 Cost of an asset acquired in exchange or part exchange for dissimilar asset 以交換或部分交換非類似資產取得之資產之成本291 Cost of an asset acquired in exchange or part exchange for similar asset 以交換或部分交換類似資產取得之資產之成本「重要會計用語中英對照」Item Term in English Term in Chinese 292 Cost of an investment 投資成本293 Cost of conversion 加工成本294 Cost of inventories 存貨成本/ 存貨...成本295 Cost of Inventories of a Service Provider 勞務供應商存貨成本296 Cost of purchase 購買成本297 Cost plus contract 成本加成合約298 Cost recovery approach 成本回收法299 Cost-based measurement 成本基礎衡量300 Cost-plus method 成本加成法301 costs of conversion 加工成本302 Costs of disposal 處分成本303 Costs of Modifying Existing Software 修改現有軟體之成本304 Costs to sell 出售成本305 counterparty 交易對方306 country of incorporation or residence 公司註冊地或所在地之國家307 coupon 息票308 credit derivative default product 信用違約衍生商品309 credit enhancements 信用增強310 credit exposures 信用暴險311 Credit facilities 信用額度312 credit insurance contract 信用保險合約313 credit quality 信用品質314 Credit risk 信用風險315 credit spread 信用價差316 Creditors 債權人317 Creditworthiness 信用等級/ 信用程度318 criteria for recognising 認列條件/ 認列基準319 cross-reference 交互索引320 CTDs 累積換算差異數321 Cumulative preference dividends 累積特別股股利322 Cumulative Translation Differences 累積換算差異數323 Currency risk 匯率風險/ 匯兌風險324 Currency translation 外幣換算325 Currency units 貨幣單位326 Current asset 流動資產327 Current cost 現時成本328 Current cost approach 現時成本法329 Current investment 當期投資/ 本期投資330 Current liabilities 流動負債331 Current service cost 當期服務成本/ 本期服務成本332 Current tax 當期所得稅/ 本期所得稅333 Curtailment 縮減334 cushions 緩衝335 customer list 客戶名單336 database 資料庫337 Date of acquisition 取得日/ 收購日338 date of exchange 交換日339 Date of transition to IFRS 轉換至國際財務報導準則日340 Dealing securities 交易目的持有之證券341 death benefit 死亡給付342 Debt 債務343 Debt instrument 債務工具344 Debt securities 債務證券345 Decision tree 決策樹346 Decision-useful information 對決策有用之資訊347 decommissioning 除役348 decommissioning costs 除役成本349 decommissioning funds 除役基金350 decommissioning obligations 除役義務除役、復原及環境修復基金351 decommissioning, restoration andenvironmental rehabilitation funds352 Deductible temporary difference 可減除暫時性差異353 Deemed cost 認定成本354 Defer 遞延355 Deferral method 遞延法356 Deferred acquisition costs 遞延取得成本357 Deferred tax 遞延所得稅358 Deferred tax assets 遞延所得稅資產359 Deferred tax income 遞延所得稅利益360 Deferred tax liabilities 遞延所得稅負債361 Defined benefit liability 確定福利負債362 Defined benefit obligation 確定福利義務363 Defined benefit obligation (present valueof)確定福利義務(之現值) 364 Defined benefit plans 確定福利計畫365 Defined contribution plans 確定提撥計畫366 Demand deposits 活期存款367 demand feature 要求即付特性368 Demerger 分割369 Demonstrably committed 明確承諾370 deposit accounting 存款會計371 deposit component 儲蓄組成部分372 Depreciable amount 可折舊金額373 Depreciable assets 折舊性資產374 depreciated replacement cost approach 折舊後重置成本法375 Depreciation 折舊376 Depreciation methods 折舊方法377 Derecognise (a financial instrument) 除列(金融工具)378 Derecognition 除列379 Derivative 衍生(工具)380 derivative features 衍生工具特性381 Derivative financial instruments 衍生金融工具382 designated and effective hedginginstrument被指定且有效之避險工具383 determination of cost 成本之決定384 Determining whether an Arrangementcontains a Lease決定一項安排是否包含租賃385 Development 發展/ 開發386 Development costs 發展成本387 Diluted earnings per share 稀釋每股盈餘388 Dilution 稀釋389 Dilutive effect 稀釋作用/ 稀釋效果390 Dilutive potential ordinary shares 稀釋潛在普通股391 diminishing balance method 餘額遞減法392 direct insurance contract 直接保險合約393 Direct labour 直接人工394 Direct method of reporting cash flows from operating activities 以直接法報導由營業活動產生之現金流量395 direct operating expenses 直接營業費用396 directly attributable 直接可歸屬397 Directors 董事398 disaggregated information 分類資訊399 Disclose 揭露400 Disclosure 揭露401 Disclosure and Presentation 揭露與表達402 Disclosure of government assistance 政府輔助之揭露403 disclosure requirement 揭露規定銀行及類似金融機構財務報表之揭露404 Disclosures in the Financial Statements ofBanks and Similar Financial Institutions揭露－服務特許權協議405 Disclosure—Service ConcessionArrangements406 Discontinued (operations) 停業(單位)407 Discontinuing operation 停業單位408 Discount rate 折現率409 discounted basis 折現基礎410 Discounting 折現411 Discretionary participation feature 裁量參與特性412 Disposal consideration 處分對價413 Disposal group 處分群組414 Disposal plan 處分計畫415 Disposal transaction 處分交易416 dissenting opinion 反對意見417 Dividend yield 股利殖利率418 Dividends 股利419 Domain name 網域名稱420 Doubtful debts 呆帳421 Downstream transactions 順流交易422 dual listed corporation 兩地掛牌上市公司423 dual trigger contract 雙重啟動合約424 Earlier application is encouraged 鼓勵提前適用425 Earnings 盈餘/ 收益426 Earnings - diluted 盈餘─稀釋427 Earnings contingency 以盈餘為基礎之或有股份428 Earnings per Share 每股盈餘429 Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled inShares 每股盈餘：得以股份交割之金融工具及其他合約430 Economic benefits 經濟效益/ 經濟利益431 Economic decision-making needs of users 使用者經濟決策之需求432 Economic life 經濟年限433 Effect of assumed conversions 假設轉換之影響434 Effective date 生效日435 Effective interest method 有效利息法436 effective interest rate 有效利率437 Effects of Changes in Foreign ExchangeRates匯率變動之影響438 Elements of cost of exploration andevaluation assets探勘及評估資產成本之要素439 Eligible for capitalisation 符合資本化條件440 Elimination of Unrealised Profits andLosses on Transactions with Associates關聯企業交易未實現損益之銷除441 Embedded derivative 嵌入式衍生工具442 emission rights 排放權443 Employee benefits 員工福利444 Employee share ownership plan 員工入股計畫445 Employee share purchase plan 員工認股計畫446 Employee turnover rates 員工離職率447 Employees and others providing similarservices員工及其他提供類似勞務之人員448 Employer payroll taxes and insurancecontributions雇主薪資稅及保險提撥449 Enactment 制定/ 通過/ 頒布/立法450 Enforcement of covenants 強制履約451 Enhanced Disclosure 加強揭露452 Enterprise 企業453 Enterprises whose shares are (not) publiclytraded股票(未)公開交易之企業454 Entity 企業/ 個體/ 主體455 entity-specific value 企業特定價值456 environmental obligations 環境義務457 equalisation provisions 平穩負債準備458 Equity 權益459 Equity - Costs of an Equity Transaction 權益：權益交易之成本460 equity accounted investment 作為權益會計處理之投資權益法會計：損失之認列461 Equity Accounting Method - Recognition ofLosses462 Equity balances 權益餘額463 Equity capital 權益資本權益薪酬福利(即股票(或股份)薪酬福利) 464 Equity compensation benefits(=Stock(=Share) compensation benefits)權益薪酬計畫(即股份(或股票)薪酬計畫) 465 Equity compensation plans (=Share(=Stock) compensation plans)466 Equity component 權益組成部分467 Equity holders 權益持有人468 Equity index 股價指數469 Equity instrument 權益工具470 Equity instrument granted 給與(之)權益工具471 equity interests 權益/ 權益所有權472 equity issue 發行權益473 Equity method 權益法474 Equity securities 權益證券權益交割之股份基礎給付交易475 Equity-settled share-based paymenttransaction476 Estimated costs 估計成本477 Estimated future cash flows 估計未來現金流量478 European share option 歐式股票選擇權評估法律形式為租賃之交易實質479 Evaluating the Substance of TransactionsInvolving the Legal Form of a Lease480 Event-driven fair value measurements 基於特定事件所衡量之公允價值481 Events After the Balance Sheet Date 資產負債表日後事項資產負債表日後發生之事項482 Events occurring after the balance sheetdate483 evidence of impairment 減損(之)證據484 Exchange difference 兌換差額485 Exchange of assets 資產交換486 Exchange rate 匯率487 exchange transaction 交換交易488 Executory contract 待履行合約489 Exemptions 豁免490 Exercise date 執行日/ 行使日/ 履約日491 Exercise of rights 行使(新股認購)權利492 Exercise price 執行價格/ 行使價格/ 履約價格493 Existing liability 既有負債494 Expected value 預計價值/ 期望值495 Expenditure 支出496 Expenses 費損(與income合用)/ 費用497 Experience account 經驗帳戶498 Experience adjustments 經驗調整(數)499 Expiry date 失效日/ 滿期日/ 到期日清楚且無保留之遵循聲明500 Explicit and unreserved statement ofcompliance501 Exploration and evaluation assets 探勘及評估資產502 Exploration and evaluation expenditures 探勘及評估支出礦產資源探勘及評估503 Exploration for and Evaluation of MineralResources504 Exposure draft 草案505 Expropriation of major assets 主要資產之徵收506 Extraordinary items 非常項目507 Face (of Financial Statements or Notes) 於(財務報表或附註)中508 Fair presentation 公允表達509 Fair value 公允價值510 Fair value hedge 公允價值避險511 Fair value measurement 公允價值衡量512 Faithful representation 忠實表述513 Fees 費(用)514 Fellow subsidiary 兄弟公司515 Fidelity bonds 誠實保險516 Fiduciary activities 受託活動517 FIFO 先進先出法518 FIFO formula 先進先出公式519 Finance lease 融資租賃520 Finance lease obligations 融資租賃負債/ 融資租賃義務521 Financial asset 金融資產522 Financial asset or financial liability at fair value through profit or loss 透過損益按公允價值衡量之金融資產或金融負債523 Financial asset or liability held for trading 持有供交易之金融資產或負債524 Financial capital 財務資本525 Financial conglomerate 金融集團526 Financial guarantee 財務保證527 Financial institution 金融機構528 Financial instruments 金融工具529 Financial Instruments: Disclosure andPresentation金融工具：揭露與表達530 Financial Instruments: Recognition andMeasurement金融工具：認列與衡量531 Financial liability 金融負債532 Financial performance 財務績效533 Financial position 財務狀況534 Financial reporting 財務報導535 Financial Reporting in HyperinflationaryEconomies高度通貨膨脹經濟下之財務報導536 Financial Reporting of Interests in JointVentures合資權益之財務報導537 Financial review 財務評述538 Financial risk 財務風險539 Financial statements 財務報表540 Financial year-to-date basis 財務年度年初至當期末基礎541 Financing activities 籌資活動542 Financing device 籌資工具543 Finished good 製成品544 Firm commitment 確定承諾545 firm purchase commitment 確定購買承諾546 firm sales contracts 確定銷售合約547 First IFRS financial statements 首份國際財務報導準則財務報表548 first-in, first-out 先進先出法549 First-time adopter 首次採用者550 First-time adoption 首次採用551 First-time Adoption of International 首次採用國際財務報導準則Financial Reporting Standards552 First-time Application 首次適用553 First-Time Application of IASs as the Primary Basis of Accounting 首次適用國際會計準則作為主要會計基礎554 Fixed asset 固定資產555 Fixed coupon rate 固定息票利率556 Fixed price contract 固定價格合約557 Fixed production overheads 固定製造費用558 Flat yield curve 水平殖利率曲線559 Floating rate 浮動利率/ 浮動匯率560 Floor 下限561 Forecast 預測562 Forecast transaction 預期交易563 Foreign currency 外幣564 foreign currency derivatives 外幣衍生工具565 Foreign currency transaction 外幣交易566 Foreign entity 國外個體567 Foreign Exchange - Capitalisation ofLosses Resulting from Severe CurrencyDevaluations外匯：貨幣重貶損失之資本化568 Foreign exchange contract 外匯合約569 Foreign Exchange Rates (外幣)匯率570 Foreign operation 國外營運機構571 Forgivable loans 免償還貸款572 Forward contract 遠期合約573 forward repurchase agreement 遠期再買回協議574 Framework 架構575 Framework for the Preparation andPresentation of Financial Statements財務報表編製及表達之架構576 Franchise fee 特許權費577 Function of expense 費用之功能578 functional currency 功能性貨幣579 Fundamental errors 基本錯誤580 Fundamental Errors and Changes inAccounting Policies基本錯誤及會計政策變動581 Funding 提供資金/ 提撥資金/ 提撥/資金582 Future cash flow 未來現金流量583 Future economic benefit 未來經濟效益584 Futures contract 期貨合約585 GAAP 一般公認會計原則586 Gain on disposal 處分利益587 Gains 利益588 General purchasing power approach 一般購買力法589 General recognition principle 一般認列原則590 Geographical segments 地區別部門591 Going concern 繼續經營592 Goodwill 商譽593 Governing board 治理理事會/ 治理董事會594 Governing body 治理單位595 Governing charter 治理章程596 Government 政府597 Government assistance 政府輔助政府輔助：與營業活動無特定關連598 Government Assistance—No SpecificRelation to Operating Activities599 Government grants 政府補助600 Government guarantee 政府保證601 Grant date 給與日602 Grants related to assets 與資產有關之補助603 Grants related to income 與收益有關之補助604 Gross investment in the lease 租賃投資總額605 Gross margin 銷貨毛利606 Gross profit 銷貨毛利607 Group 集團/ 集體集體管理(員工福利)計畫608 Group administration (employee benefit)plans609 Group insurance contract 團體保險合約610 Group of assets 資產群組611 Group of biological assets 生物資產群組612 Grouping of assets 資產(之)分組613 Guarantee 保證614 Guarantee fund 保證基金615 Guaranteed residual value 保證殘值616 Harmonise 調合617 Harvest 收成618 Hedge accounting 避險會計619 Hedge effectiveness 避險有效性620 Hedged item 被避險項目621 Hedging 避險622 Hedging instrument 避險工具623 Hedging relationship 避險關係624 Hedging reserve 避險準備625 Held for resale 持有供再出售626 Held for trading 持有供交易627 Held-to-maturity investment 持有至到期日投資628 Highly probable 高度很有可能629 Hire-purchase contract 租購合約630 Historical cost 歷史成本631 Historical loss experience 歷史損失經驗632 Historical summaries 歷史性彙總(資訊)633 Holding company 控股公司634 Host contract 主契約635 Host instrument 主工具636 Hybrid instrument 混合工具637 Hyperinflation 高度通貨膨脹638 Hyperinflationary economies 高度通貨膨脹經濟639 IAS 國際會計準則640 IASC 國際會計準則委員會641 IASC Foundation Constitution 國際會計準則委員會基金會章程642 IASCF 國際會計準則委員會基金會643 Identifiable asset 可辨認資產644 IFAC 國際會計團體聯合會645 IFRIC 國際財務報導解釋委員會/國際財務報導解釋646 IFRS 國際財務報導準則647 IFRS-compliant 遵循國際財務報導準則648 Impairment 減損649 Impairment loss 減損損失650 Impairment of Assets 資產減損651 Impairment test 減損測試652 Implementation Guidance 施行指引653 Import duties 進口稅捐654 Impracticability exemption 實務上不可行之豁免655 Impracticable 實務上不可行/ 不切實際656 Imputed rate of interest 設算利率657 In the money 價內658 Inception of the Lease 租賃開始日659 Incidental income 非主要收益660 incidental operations 非主要營運661 Income 收益662 Income approach 收益法/ 損益法663 Income statement = Statement of income 損益表664 Income tax 所得稅665 income tax expense 所得稅費用666 Income Taxes 所得稅667 Income Taxes—Changes in the Tax Statusof an Enterprise or its Shareholders所得稅：企業或其股東之納稅狀況改變668 Income Taxes—Recovery of RevaluedNon-Depreciable Assets所得稅：重估價非折舊性資產之回收669 Increasing Rate Preference Shares 股利遞增特別股670 Incremental share 增額股數671 Indicator [of impairment] (減損)跡象672 Indirect method of reporting cash flows from operating activities 以間接法報導由營業活動產生之現金流量673 individual asset 個別資產674 individual financial statements 個別財務報表675 Induced conversion 誘導轉換676 Industry segments 產業部門677 Inflation 通貨膨脹678 Information Reflecting the Effects ofChanging Prices反映價格變動影響之資訊679 initial classification 原始分類680 Initial Direct Costs 原始直接成本681 Initial disclosure event (for a discontinuingoperation)(停業單位之)原始揭露事件682 Initial measurement 原始衡量683 Initial public offering 初次上市櫃684 Initial recognition 原始認列685 in-substance defeasance 視同清償686 Insurable interest 可保利益687 Insurance agency commissions 保險代理佣金688 Insurance assets 保險資產689 Insurance company 保險公司690 Insurance contract 保險合約691 Insurance Contracts 保險合約692 Insurance enterprise 保險企業693 Insurance liability 保險負債694 Insurance obligations 保險義務695 Insurance risk 保險風險696 Insurance swaps 保險交換697 Insured event 保險事件698 Insurer 保險人699 Intangible asset 無形資產700 Intangible Assets 無形資產701 Intangible Assets—Web Site Costs 無形資產：網站成本702 Integral foreign operation 整合性國外營運機構703 Interest 利息/ 利益/ 權益704 Interest cost (for an employee benefit plan) 利息成本(員工福利計畫) 705 Interest rate implicit in a lease 租賃隱含利率706 Interest rate implicit in the lease 租賃隱含利率707 Interest rate risk 利率風險708 Interest rate strip 分割利息債券709 Interest rate swap 利率交換710 interest-only strip 分割利息債券711 Interests in Joint Ventures 合資權益712 Interim financial report 期中財務報告713 Interim Financial Reporting 期中財務報導714 Interim financial statements 期中財務報表715 Interim period 期中期間716 internal rate of return 內部報酬率717 Internal risk transfer 內部風險移轉718 Internally generated 內部產生719 Internally generated goodwill 內部產生之商譽720 International Accounting Standard 國際會計準則國際會計準則委員會721 International Accounting StandardsCommittee國際會計準則委員會基金會722 International Accounting StandardsCommittee Foundation723 International Federation of Accountants 國際會計團體聯合會國際財務報導解釋委員會724 International Financial ReportingInterpretations Committee725 International Financial Reporting Standard 國際財務報導準則726 Intragroup 集團內/ 內部727 Intrinsic value 內含價值728 Introduction of the Euro 引入歐元729 Inventories 存貨730 investee 被投資者/ 被投資公司731 Investing activities 投資活動732 Investment 投資733 Investment contract 投資合約734 Investment enterprise 投資企業735 investment grade 投資等級736 Investment performance 投資績效737 Investment Property 投資性不動產738 Investment securities 投資證券739 Investment tax credits 投資抵減740 Investment-linked insurance funds 投資連結之保險基金741 Investments in Associates 投資關聯企業742 Investor 投資者/ 投資公司743 Investor in a joint venture 合資投資者/ 合資投資公司744 investor-owned entity 投資者擁有之個體/ 投資者擁有之企業745 Involuntary liquidation 非自願性清算746 irrevocable commitments 不可撤銷之承諾747 Issued capital 發行股本748 Issued shares 發行股份749 Issuing entity 發行個體/ 發行企業750 Item 項目。

一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures 财务报表Financial Statements财务分析Financial Analysis 会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity （Going—concern) Assumption会计分期假设Time—period Assumption资产Asset负债Liability业主权益Owner’s Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand 流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单V ouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O。

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

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

国际会计术语英汉对照Acco un ti ng system 会计系统America n Acco un ti ng Associati on 美国会计协会American In stitute of CPAs 美国注册会计师协会Audit 审计Bala nee sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in In ternal Audit ing 内部审计证书Certificate in Man ageme nt Acco unting管理会计证书Certificate Public Acco untant 注册会计师Cost acco unting 成本会计External users 外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nti ng Sta ndards Board 财务会计准则委员会Finan cial forecast 财务预测Gen erally accepted acco un ti ng prin ciples 公认会计原贝UGen eral-purpose in formatio通用目的信息nGover nment Acco un ti ng政府会计办公室OfficeIn come stateme nt 损益表In stitute of Internal内部审计师协会AuditorsIn stitute of Man ageme nt Acco管理会计师协会untantsIn tegrity 整合性Internal audit ing 内部审计In ternal c on trol structure 内部控制结构Internal Reve nue Service 国内收入署In ternal users 内部使用者Management accounting 管理会计Retur n of inv estme nt 投资回报Retur n on inv estme nt 投资报酬Securities and Excha nge Commissio n 证券交易委员会Stateme nt of cash flow 现金流量表Stateme nt of finan cial positi on 财务状况表Tax acco unting 税务会计Acco unting equati on 会计等式Articulatio n 勾稽关系Assets资产Busin ess en tity 企业个体Capital stock 股本Corporati on 公司Cost pri nciple 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expe nses 费用Finan cial stateme nt 财务报表Finan cial筹资活动activitiesGoin g-c oncern assumpti on 持续经营假设In flation 通货膨涨Inv esti ng activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operati ng activities 经营活动Own er's equity 所有者权益Part nership 合伙企业Positive cash flow 正现金流量Reta ined earning 留存禾U润Reve nue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumpti on 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dress ing 门面粉饰Account 帐户。

中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。

在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。

会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。

随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。

然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。

由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。

近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。

译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。

但是会计准则毕竟是经济发展对会计规范提出的客观要求。

它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。

而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。