会计报表中的英文

常用会计英语词汇基本词汇A(1)account账户,报表A(2)accountingpostulate会计假设A （3)accountingvaluation会计计价A(4)accountabilityconcept经营责任概念A （5)accountancy会计职业A(6)accountant会计师A（7)accounting会计A（8）agencycost代理成本A（9)accountingbases会计基础A(10)accountingmanual会计手册A（11）accountingperiod会计期间A(12)accountingpolicies会计方针A(13)accountingrateofreturn会计报酬率A(14)accountingreferencedate会计参照日A （15)accountingreferenceperiod会计参照期间A（16)accrualconcept应计概念A（17）accrualexpenses应计费用A(18）acidtestratio速动比率（酸性测试比率)A(19)acquisition 收购A（20）acquisitionaccounting收购会计A（21)adjustingevents调整事项A（22）administrativeexpenses行政管理费A（23)amortization摊销A（24）analyticalreview分析性复核A（25)annualequivalentcost年度等量成本法A（26）annualreportandaccounts年度报告和报表A(27)appraisalcost检验成本A（28)appropriationaccount盈余分配账户A （29）articlesofassociation公司章程细则A（30）assets资产A(31）assetscover资产担保A(32)assetvaluepershare每股资产价值A（33）associatedcompany联营公司A （34)attainablestandard可达标准A（35)attributableprofit可归属利润A(36）audit审计A(37)auditreport审计报告A（38）auditingstandards审计准则A(39)authorizedsharecapital 额定股本A(40）availablehours可用小时A（41）avoidablecosts可避免成本B(42）back-to-backloan易币贷款B(43)backflushaccounting倒退成本计算B（44)baddebts坏帐B（45)baddebtsratio坏帐比率B(46）bankcharges银行手续费B(47)bankoverdraft银行透支B（48）bankreconciliation银行存款调节表B(49）bankstatement银行对账单B（50）bankruptcy破产B（51）basisofapportionment分摊基础B（52）batch批量B(53)batchcosting分批成本计算B(54）betafactorB(市场)风险因素B B(55）bill账单B(56）billofexchange汇票B(57）billoflading提单B（58）billofmaterials用料预计单B （59）billpayable应付票据B(60）billreceivable应收票据B（61）bincard存货记录卡B(62)bonus红利B(63）book—keeping薄记B（64)Bostonclassification波士顿分类B(65)breakevenchart保本图B（66）breakevenpoint保本点B（67）breaking—downtime 复位时间B（68）budget预算B（69）budgetcenter预算中心B(70)budgetcostallowance 预算成本折让B(71）budgetmanual预算手册B（72）budgetperiod预算期间B （73)budgetarycontrol预算控制B（74）budgetedcapacity预算生产能力B(75）businesscenter 经营中心B（76)businessentity营业个体B（77）businessunit经营单位B（78）by-product 副产品C（79）called—upsharecapital催缴股本C(80）capacity生产能力C （81)capacityratios生产能力比率C（82）capital资本C（83)capitalassetspricingmodel资本资产计价模式C（84）capitalcommitment承诺资本C(85)capitalemployed已运用的资本C(86)capitalexpenditure资本支出C（87）capitalexpenditureauthorization资本支出核准C （88）capitalexpenditurecontrol资本支出控制C（89）capitalexpenditureproposal资本支出申请C（90)capitalfundingplanning资本基金筹集计划C(91）capitalgain资本收益C(92）capitalinvestmentappraisal资本投资评估C（93）capitalmaintenance资本保全C(94)capitalresourceplanning资本资源计划C（95）capitalsurplus资本盈余C（96）capitalturnover资本周转率C(97)card记录卡C(98)cash现金C（99)cashaccount现金账户C(100)cashbook现金账薄C(101)cashcow金牛产品C(102)cashflow现金流量C（103）cashflowbudget现金流量预算C(104）cashflowstatement现金流量表C(105）cashledger现金分类账C(106)cashlimit现金限额C（107）CCA现时成本会计C（108）center中心C(109）changeovertime变更时间C（110)charteredentity特许经济个体C(111）cheque支票C(112）chequeregister支票登记薄C（113）classification分类C(114）clockcard工时卡C（115）code代码C（116)commitmentaccounting承诺确认会计C （117)commoncost共同成本C(118)companylimitedbyguarantee有限担保责任公司C(119)companylimitedbyshares股份有限公司C（120)competitiveposition竞争能力状况C （121)concept概念C（122)conglomerate跨行业企业C（123）consistencyconcept一致性概念C（124）consolidatedaccounts合并报表C(125)consolidationaccounting合并会计C(126)consortium财团C(127)contingencyplan应急计划C(128）contingentliabilities或有负债C(129）continuousoperation连续生产C（130)contra抵消C(131)contractcost合同成本C(132)contractcosting合同成本计算C（133）contributioncentre贡献中心C （134)contributionchart贡献图C(135)control控制C（136）controlaccount控制账户C(137）controllimits控制限度C（138)controllabilityconcept可控制概念C（139）controllablecost可控制成本C（140）conversioncost加工成本C（141）convertibleloanstock 可转换为股票的贷款C(142)corporateappraisal公司评估C（143）corporateplanning公司计划C(144）corporatesocialreporting公司社会报告C(145）cost成本C(146)costaccount 成本账户C（147）costaccounting成本会计C（148)costaccountingmanual成本手册C （149）costadjustment成本调整C(150）costallocation成本分配C(151）costapportionment 成本分摊C(152)costattribution成本归属C(153)costaudit成本审计C （154)costbenefitanalysis成本效益分析C（155)costcenter成本中心C(156)costdriver成本动因C(157）costofcapital资本成本C(158）costofgoodssold销货成本C(159）costofnon—conformance非相符成本C(160）costofsales销售成本C(161）costreduction成本降低C（162)coststructure成本结构C（163)costunit成本单位C （164)cost-volume-profitanalysis（CVP）本量利分析C(165）costing成本计算C(166）creditnote贷项通知C(167)creditreport信贷报告书C（168）creditor债权人C （169)creditordaysratio应付账款天数率C(170）creditorsledger应付账款分类账C （171)criticalevent关键事项C（172)criticalpath关键路线C （173)cumulativepreferenceshares累积优先股C（174）currentasset流动资产C （175)currentcostaccounting现时成本会计C（176）currentliabilities流动负债C(177）currentpurchasingpoweraccounting现时购买力会计C（178）currentratio流动比率C（179）cut-off截止C（180)CVP本量利分析C（181）cycletime周转时间D（182)debenture 债券D(183）debitnote借项通知D（184)debitcapacity举债能力D（185)debtratio债务比率D(186）debtor债务人;应收账款D(187)debtordaysratio应收账款天数率D(188）debtorsledger应收账款分类账D（189)debtor'ageanalysis应收账款账龄分析D（190）decisiondrivencosts决策连动成本D(191）decisiontree决策树D(192)defects次品D(193)deferredexpenditure递延支出D（194)deferredshares递延股份D（195）deferredtaxation递延税款D(196)deliverynote交货单D(197)departmentalaccounts部门报表D（198)departmentalbudget部门预算D(199)depreciation折旧D(200）dispatchnote发运单D(201)developmentcost开发成本D（202)differentialcost差别成本D(203）directcost直接成本D(204)directdebit直接借项D(205)directhoursyield直接小时产出率D(206)directlabourcostpercentagerate直接人工成本百分比D(207）directlabourhourrate直接人工小时率D（208)directsonindirectwork间接工作事项上的工时D（209）discountrate贴现率D（210)discountedcashflow现金流量贴现D(211)discretionarycost酌量成本D(212)distributioncost摊销成本D(213）diversions移用D（214)divertedhours移用小时D（215）divertedhoursratio移用工时比率D(216)dividend股利D(217)dividendcover股利产出率D(218)dividendpershare每股股利D（219)dog疲软产品D(220）doubleentryaccounting复式会计D(221）double—entrybook—keeping复式薄记D （222)doubtfuldebts可疑债务D(223)downtime停工时间D（224）dynamicprogramming 动态规划E(225)earningpershare每股盈利E(226）earningratio市盈率E（227）economicorderquantity（EOQ）经济订购批量E（228)efficientmarkethypothesis有效市场假设E（229)efficiencyration效率性比率E（230）elementofcost成本要素E（231）entity经济个体E(232)environmentalaudit环境审计E（233)environmentalimpactassessment环境影响评价E(234）EOQ经济订购批量E（235）equity权益E(236）equitymethodofaccounting 权益法会计计算E（237）equitysharecapital权益股本E（238)equivalentunits当量E(239）event事项E(240）exceptionalitems例外事项E(241）expectedvalue期望值E （242）expenditure支出E(243)expenses费用E(244)externalaudit外部审计E(245）externalfailurecost外部损失成本E(246)extraordinaryitems非常事项F（247)factorygoods 让售商品F（248）factoring应收帐款让售F（249)fairvalue公允价值F（250)feedback 反馈F（251)FIFO先近先出法F（252）finalaccounts年终报表F(253）financelease 融资租赁F(254)financialaccounting财务会计F（255）financialaccountscalendaradjustment 财务报表的日历时间调整F（256)financialmanagement财务管理F（257）financialplanning 财务计划F(258）financialstatement财务报表F(259）finishedgoods完成品F （260)fixedasset固定资产F(261）fixedoverhead固定制造费用F（262）fixedassetturnover 固定资产周转率F（263)fixedassetsregister固定资产登记薄F（264)fixedcost固定成本F（265）flexedbudget变动限额预算F(266)flexiblebudget弹性预算F（267)floattime浮动时间F(268）floatingcharge流动抵押F(269)flowoffundsstatement资金流量表F(270)forecasting预测F(271)founder'sshares发起人股份F(272）fullcapacity满负荷生产能力F(273)functioncosting职能成本计算F(274）functionalbudget职能预算F（275）fundaccounting基金会计F(276)fundamentalaccountingconcept基础会计概念F （277)fungibleassets可互换资产F（278）futuristicplanning远景计划G（279）gapanalysis 间距分析G(280)gearing举债经营比率（杠杆)G(281）goalcongruence目标一致性G （282)goingconcernconcept持续经营概念G（283）goodsreceivednote商品收讫单G(284）goodwill商誉G（285)grossdividendyield总股息产出率G(286)grossmargin总边际G （287)grossprofit毛利润G(288）grossprofitpercentage毛利润百分比G（289）group企业集团G（290）groupaccounts集团报表H（291）high—geared高结合杠杆（比例)H （292)hirepurchase租购H(293)historicalcost历史成本H(294)historicalcostaccounting历史成本会计H(295)hours小时H（296)hurdlerate最低可接受的报酬率I（297)idealstandard 理想标准I（298）idlecapacityration闲置生产能力比率I(299）idletime闲置时间I(300）impersonalaccounts非记名账户I（301）imprestsystem定额备用制度I（302）incomeandexpenditureaccount收益和支出报表I（303）incompleterecords不完善记录I(304)incrementalcost增量成本I(305)incrementalyield增量产出率I(306）indirectcost间接成本I（307）indirecthours间接小时I（308)insolvency无力偿付I（309)intangibleasset 无形资产I(310)integratedaccounts综合报表I(311)interdependencyconcept关联性概念I(312）interestcover利息保障倍数I(313)interlockingaccounts连锁报表I(314）internalaudit 内部审计I(315)internalcheck内部牵制I(316)internalcontrolsystem内部控制体系I （317）internalfailurecost内部损失成本I（318)internalrateofreturn(IRR)内含报酬率I(319)inventory存货I(320)investment投资I(321)investmentcenter投资中心I （322)invoiceregister发票登记薄I（323）issuedsharecapital已发行股本J（324)job定单J（325)jobcard工作卡J(326）jobcosting工作成本计算J（327）jobsheet工作单J（328）jointcost联合成本J(329）jointproducts联产品J（330）jointstockcompany股份公司J （331）jointventure合资经营J（332)journal日记账J（333）just-in—time（JIT）适时制度J（334）just-in—timeproduction适时生产J(335）just—in-timepurchasing适时购买K （336)keyfactor关键因素L（337）labour人工L(338)labourtransfernote人工转移单L （339）leaningcurve学习曲线L(340)ledger分类账户L(341）lengthoforderbook定单平均周期L（342）letterofcredit信用证L（343）leverage举债经营比率L（344)liabilities 负债L(345）lifecyclecosting寿命周期成本计算L(346）LIFO后近先出法L（347）limitedliabilitycompany有限责任公司L(348)limitingfactor限制因素L(349）line-itembudget 明细支出预算L（350)linerprogramming线性规划L（351）liquidassets变现资产L(352)liquidation清算L(353）liquidityratios易变现比率L(354)loan贷款L（355）loancapital借入资本L(356）longrangeplanning长期计划L（357）losttimerecord虚耗时间记录L(358）lowgeared低结合杠杆(比例）L（359)lowerofcostornetrealizablevalueconcept 成本或可变净价孰低概念M(360）machinehourrate机器小时率M(361)machinetimerecord 机器时间记录M（362)managedcost管理成本M（363)managementaccounting管理会计M(364）managementaccountingconcept管理会计概念M(365)managementaccountingguides管理会计指导方针M(366）managementaudit管理审计M(367）managementbuy—out管理性购买产权M(368)managementbyexception例外管理原则M(369)margin边际M（370）marginofsafetyration安全边际比率M(371）margincost边际成本M(372)margincosting边际成本计算M(373）mark-down降低标价M(374）mark—up提高标价M(375)marketriskpremium市场分险补偿M(376）marketshare市场份额M(377)marketingcost营销成本M(378）matchingconcept配比概念M （379)materialityconcept重要性概念M（380)materialsrequisition领料单M （381)materialsreturnednote退料单M(382)materialstransfernote材料转移单M （383)memorandumofassociation公司设立细则M（384）merger兼并M(385)mergeraccounting兼并会计M(386)minorityinterest少数股权M(387)mixedcost混合成本N（388)netassets净资产N(389)netbookvalue净账面价值N（390）netliquidfunds 净可变现资金N（391）netmargin净边际N(392）netpresentvalue(NPV)净现值N （393)netprofit净利润N(394)netrealizablevalue可变现净值N(395）networth资产净值N（396）networkanalysis网络分析N(397)noise干捞N(398)nominalaccount名义账户N(399)nominalsharecapital名义股本N（400）nominalholding代理持有股份N(401)non-adjustingevents非调整事项N(402)non—financialperformancemeasurement非财务业绩计量N（403）non-integratedaccounts非综合报表N（404)non-linerprogramming非线性规划N（405)non-votingshares无表决权的股份N(406)notionalcost名义成本N（407）numberofdaysstock存货周转天数N（408)numberofweeksstock存货周转周数O(409）objectiveclassification客体分类O(410)obsolescence陈旧O（411）offbalancesheetfinance 资产负债表外筹资O(412)offerforsale标价出售O(413)operatingbudget经营预算O （414)operatinglease经营租赁O（415)operatingstatement营业报表O（416)operationtime 操作时间O（417）operationalcontrol经营控制O（418)operationalgearing经营杠杆O(419）operatingplans经营计划O（420）opportunitycost机会成本O（421）order定单O(422)ordinaryshares普通股O（423）out-of-datecheque过期支票O（424）overcapitalization 过分资本化O(425)overhead制造费用O（426）overheadabsorptionrate制造费用分配率O（427)overheadcost制造费用O（428）overtrading超过营业资金的经营P(429)paidcheque 已付支票P(430）paid-upsharecapital认定股本P（431)parentcompany母公司P(432)paretodistribution帕累托分布P（433)participatingpreferenceshares参与优先股P（434)partnership合伙P(435)payableledger应付款项账户P(436）payback回收期P （437)paymentsandreceiptsaccount收入和支出报表P(438）paymentswithheld保留款额P （439）payroll工资单P(440)payrollanalysis工资分析P(441）percentageprofitonturnover 利润对营业额比率P（442）periodcost期间成本P(443)perpetualinventory永续盘存P(444）personalaccount记名账户P（445）PEPT项目评审法P(446）pettycashaccount备用金账户P(447)pettycashvoucher备用金凭证P(448）physicalinventory实地盘存P （449)planning计划P（450)planninghorizon计划时限P(451)planningperiod计划期间P （452)policycost政策成本P(453)positionaudit状况审计P（454)postbalancesheetevents资产负债表编后事项P(455)practicalcapacity实际生产能力P(456)pre—acquisitionlosses购置前损失P(457)pre-acquisitionprofits购置前利润P（458）preferenceshares优先股P(459)preferencecreditors优先债权人P（460)preferredcreditors优先债权人P（461）prepayments预付款项P（462）presentvalue现值P（463）preventioncost预防成本P （464)priceratio市盈率P(465)primecost主要成本P(466)primeentry-booksof原始分录登记薄P（467)principalbudgetfactor主要预算因素P(468)priorchargecapital优先股P(469）prioryearadjustments以前年度调整P(470)prioritybasebudgeting优先顺序体制的预算P （471)privatecompany私人公司P(472）pro—formainvoice预开发票P(473)problemchild 问号产品P(474)processcosting分步成本计算P(475)processtime加工时间P(476)productcost产品成本P（477)Productlifecycle产品寿命周期P（478）productioncost 生产成本P（479)productioncostofsales售货成本P(480）productionvolumeratio生产业务量比率P（481)profitcenter利润中心P(482）profitperemployee每员工利润P(483）profitretainedfortheyear年度利润留存P(484)profittoturnoverratio利润对营业额比率P(485）profit—volumegraph利量图P（486）profitabilityindex盈利指数P（487)programming 规划P（488）projectevaluationandreviewtechnique项目评审法P（489)projection预计P （490）promissorynote本票P(491）prospectus募债说明书P(492）provisionsforliabilitiesandcharges偿债和费用准备P（493）prudentconcept稳健性概念P （494）publiccompany公开公司P（495）purchaseorder订购单P（496)purchaserequisition 请购单P（497）purchaseledger采购账户Q（498)qualityrelatedcosts质量有关成本Q(499)queuingtime排队时间R(500)rate率R(501）ratio比率R（502）rationpyramid 比率金字塔R（503)rawmaterial原材料R(504）receiptsandpaymentsaccount收入和支付报表R(505）receivableledger应收款项账户R（506）redeemableshares可赎回股份R（507）redemption赎回R（508）registeredsharecapital注册资本R（509）rejects废品R(510)relevancyconcept相关性概念R(511）relevantcosts相关成本R（512)relevantrange 相关范围R（513）reliabilityconcept可靠性概念R(514)replacementprice重置价格R(515)report报表R（516）reporting报告R(517)researchcost，applied应用性研究成本R（518）researchcost，pureorbasic理论或基础研究成本R（519)reserves留存收益R （520)residualincome剩余收益R(521）responsibilitycenter责任中心R（522）retentionmoney 保留款额R(523)returnoncapitalemployed运用资本报酬率R(524）returns退回R（525）revenue收入R（526)revenuecenter收入中心R（527）revenueexpenditure收益支出R(528)revenueinvestment收入性投资R(529)rightissue认股权发行R（530）rollingbudget 滚动预算R(531)rollingforecast滚动预测S(532)salesledger销售分类账S（533）salesorder销售定单S(534)salesperemployee每员工销售额S（535)scrap废料S （536)scripissue红股发行S(537)securedcreditors有担保的债权人S(538)segmentalreporting分部报告S（539）sellingcost销售成本S(540）semi-fixedcost 半固定成本S（541）semi—variablecost半变动成本S（542）sensitivityanalysis敏感性分析S（543）servicecostcenter服务成本中心S（544）servicecosting服务成本计算S(545)set—uptime安装时间S（546)shadowprices影子价格S(547）share股票S （548)sharecapital股份资本S(549)shareoptionscheme购股权证方案S(550）sharepremium 股票溢价S（551）sightdraft即期汇票S（552)single-entrybook—keeping单式薄记S(553）sinkingfund偿债基金S（554)slacktime松弛时间S（555)socialresponsibilitycost 社会责任成本S(556)soletrader独资经营者S（557）sourceandapplicationoffundsstatement 资金来源和运用表S（558)specialordercosting特殊定单成本计算S(559）staffcosts职工成本S(560）statementofaccount营业账单S（561）statementofaffairs财务状况表S(562)statutorybody法定实体S（563）stock存货S（564)stockcontrol存货控制S(565）stockturnover存货周转率S(566）stocktaking盘点存货S(567）storesrequisition领料申请单S(568）strategicbusinessunit战略性经营单位S(569）strategicmanagementaccounting战略管理会计S（570)strategicplanning战略计划S（571）strategy战略S（572）subjectiveclassification主体分类S(573）subscribedsharecapital已认购的股本S(574)subsidiaryundertaking子公司S(575）sunkcost沉没成本S（576）supplyestimate预算估计S（577)supplyexpenditure预算支出S(578)suspenseaccount暂记账户S（579）SWOTanalysis长处和短处,机会和威胁分析S（580）system制度，体系T（581）tacticalplanning策略计划T（582）tactics策略T(583)take—over接收T （584)tangibleasset有形资产T(585)tangiblefixedassetstatement有形固定资产表T（586）targetcost目标成本T（587）terotechnology设备综合工程学T（588)throughputaccounting 生产量会计T（589)time时间T(590）timesheet时间记录表T（591)totalassets总资产T(592)totalqualitymanagement全面质量管理T（593)totalstocks存货总计T(594)tradecreditors购货客户(应付账款)T(595)tradedebtors销货客户(应收账款)T(596）tradingprofitandlossaccount营业损益表T(597）transferprice转让价格T（598)transittime 中转时间T（599)treasurership财务长制度T(600）trailbalance试算平衡表T （601)turnover营业额U（602）uncalledsharecapital未催缴股本U(603）undercapitalization 不足资本化U（604）underorover-absorbedoverhead少吸收或多吸收的制造费用U(605)uniformaccounting统一会计U(606)uniformcosting统一成本计算U （607)unissuedsharecapital未发行股本V(608)value价值V(609）valueadded增值V （610）valueanalysis价值分析V（611)valueformoneyaudit经济效益审计V（612）vote 表决V(613)voucher凭证W(614)waitingtime等候时间W(615）waste废品(料) W(616)wastingasset递耗资产W（617）weightedaveragecostofcapital资本的加权平均成本W（618)weightedaverageprice加权平均价格W（619)withresource有追索权W(620）withoutrecourse无追索权W(621）workingcapital营运资本W（622)write-down减值Z(623）zerobasebudgeting零基预算Z（624）zerocouponbond无息债券Z(625)Zscore破产预测计分法accounting statement 会计报表adjusted income statement 调整后损益计算书all—inclusive income statement 总括性损益表all—purpose financial statements 通用决算表analytical statement 分析报表annual statement of receipt and expenditure 年度收支决算书annual financial statement 年度财务报表appropriation statement 岁出预算报表articulation statement 借贷关节表artificial statement 多栏式计算书asset-and—liabilitystatement ［美]资产负债表average statement 海损理算书balance statement 余额明细表balance statement of conditions of the treasury 国库状况表bank statement 银行结单[报表］bank deposit reconciliation statement 银行存款调节表bank reconciliation statement 银行往来调节表，银行核对单branch statements 分支机构报表branch financial statement 分支机构损益计算书budget statement 预算书budgeted income statement （=pro forma income statement）预计［计划］损益计算书burden statement 间接成本［费用］表capital statement 资本变动表capital surplus statement 公积金计算书capital-reconciliation statement 资本协调表carrier’s statement 商务记录cash statement 现金报表；库存表cash daily statement 现金日计表cash flow statement 现金流量表，现金收支一览表certified financial statement 已签证财务报表charge-and—discharge statement 经营及支出报告表, 遗产报告表，资金运用表claim statement 损失索赔清单; 起诉状clearing house statement 票据交换所报表combined financial statement 合并财务报表combined income statement 合并损益计算书combined profit and loss statement 合并损益计算书combined statement 联合决算表，合并表[NextPage]combined statement of cash receipts and disbursement 现金收支汇总表combined statement of income and earned surplus 损益与公积金合并计算书combined statement of income and retained earnings 损益及保留盈余合并表combined statement of receipts and expenditures balances， etc。

资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产〔长期待摊费用〕Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储藏物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储藏资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed 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资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失〔以“-〞号填列〕Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INE STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售本钱Cost of sales其中：出口产品销售本钱Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihe) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Ine on investment加：营业外收入Add：Non-operating ine减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit减：所得税Less：Ine tax净利润Net profit现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Ine tax paid14)Taxes paid other than value added tax and ine tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest ineNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：工程1.cash流量从经营活动：01 〕所收到的现金从销售货物或提供劳务02 〕收到的租金增值税销售额收到退款的价值03 〕增值税缴纳04 〕退回的其他税收和征费以外的增值税07 〕其他现金收到有关经营活动08 〕分，总现金流入量09 〕用现金支付的商品和效劳10 〕用现金支付经营租赁11 〕用现金支付，并代表员工12 〕增值税购货支付13 〕所得税的缴纳14 〕支付的税款以外的增值税和所得税17 〕其他现金支付有关的经营活动18 〕分，总的现金流出19 〕净经营活动的现金流量2.cash流向与投资活动：20 〕所收到的现金收回投资21 〕所收到的现金从分配股利，利润22 〕所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 〕资产和其他长期资产26 〕其他收到的现金与投资活动27 〕小计的现金流入量用现金支付购建固定资产，无形资产28 〕和其他长期资产29 〕用现金支付，以获取股权投资30 〕用现金支付收购债权投资33 〕其他现金支付的有关投资活动34 〕分，总的现金流出35 〕的净现金流量，投资活动产生3.cash流量筹资活动：36 〕的收益，从发行股票37 〕的收益，由发行债券38 〕的收益，由借款41 〕其他收益有关的融资活动42 〕，小计的现金流入量43 〕的现金归还债务所支付的44 〕现金支付的费用，对任何融资活动45 〕支付现金，分配股利或利润46 〕以现金支付的利息费用47 〕以现金支付，融资租赁48 〕以现金支付，减少注册资本51 〕其他现金收支有关的融资活动52 〕分，总的现金流出53 〕的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 〕归还债务的转让固定资产57 〕归还债务的转移投资58 〕投资在形成固定资产59 〕归还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 〕净利润63 〕补充规定的坏帐或不良债务注销64 〕固定资产折旧65 〕无形资产摊销损失处置固定资产，无形资产66 〕和其他长期资产〔或减：收益〕67 〕损失固定资产报废68 〕财务费用69 〕引起的损失由投资管理〔或减：收益〕70 〕defered税收抵免〔或减：借记卡〕71 〕减少存货〔或减：增加〕72 〕减少经营性应收〔或减：增加〕73 〕增加的经营应付账款〔或减：减少〕74 〕净支付的增值税〔或减：收益净额75 〕净经营活动的现金流量增加现金和现金等价物76 〕的现金，在此期限完毕77 〕减：现金期开场78 〕加：现金等价物在此期限完毕79 〕减：现金等价物期开场80 〕，净增加现金和现金等价物。

会计报表术语中英文对照一、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可换股债券衍生工具之损失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 ?其他综合利润一外汇折算差异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: ?力□权平均股数:-Basic ?-基本-Diluted ?-稀释/摊薄Derivative financial instruments ?衍生金融工具Borrowings ?借贷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 皿土0丫0$｛所得税及少数股东权益前利润（亏损）Equity in the income of investees?采权益法认列之投资收益Equity Compensation?权益报酬Weighted average number of shares outstanding?力口权平均流通股treasury shares?库存股票Number of shares outstanding at the end of the period"期末流通股数目Equity per share, attributable to equity holders of the Parent?归属于母公司所有者的每股净资产Dividends per share?每股股息、每股分红Cash flow from operations （CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding： ?加权平均普通流通股及等同普通流通股Equity Compensation?权益报酬Weighted Average Diluted Shares?稀释每股收益加权平均值Gain on disposition of discontinued operations?非持续经营业务处置利得（收益）Loss on disposition of discontinued operations?非持续经营业务处置损失participation in profit ?分红profit participation capital?资本红利、资本分红profit sharing?分红Employee Profit Sharing?员工分红（红利）Dividends to shareholders?股东分红（红利）Average basic common shares outstanding?普通股基本平均数Average diluted common shares outstanding?普通股稀释平均数 Securities litigation expenses, net?证券诉讼净支出 Intersegment eliminations ?部门间消减ROA (Return on assets) ?资产回报率/资产收益率ROE(Return on Equit)?股东回报率/股本收益率(回报率)净资产收益率Equit ratio?产权比率Current ration (times)?流动比率ROCE(Return on Capital Employed)?资本报酬率(回报率)或运营资本回报率或权益资本收益率或股权收益率RNOA (Return on Net Operating Assets)?净经营资产收益率(回报率)ROI (Return on Investment)?投资回报率OA (Operating Assets)?经营性资产OL (Operating Liabilites)?经营性负债NBC(Net Borrow禽$七？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 Deferredtax 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Shareholders? fund?股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities ?经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额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1 日及摊销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 inacquisitions?并购投资Net cash flow?现金流量净额。

会计报表工程中英文对照(三张主表)1、Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。

..常用会计英语词汇基本词汇A (1)account账户，报表A (2)accountingpostulate会计假定A (3)accountingvaluation会计计价A (4)accountabilityconcept经营责任观点A (5)accountancy会计职业A (6)accountant会计师A (7)accounting会计A(8)agency cost 代理成本A (9)accounting bases会计基础A (10)accounting manual会计手册A (11)accountingperiod会计时期A (12)accountingpolicies会计目标A (13)accounting rate of return会计酬劳率A (14)accountingreference date会计参照日A (15)accountingreferenceperiod会计参照时期A (16)accrual concept应计观点A (17)accrual expenses应计花费A(18)acidtest ratio速动比率(酸性测试比率)A (19)acquisition收买A (20)acquisition accounting收买会计A (21)adjusting events调整事项A (22)administrative expenses行政管理费A (23)amortization摊销A (24)analytical review剖析性复核A (25)annualequivalent cost年度等量成本法A (26)annualreport andaccounts年度报告和报表A (27)appraisal cost查验成本A (28)appropriation account盈余分派账户A (29)articlesof association公司章程细则A (30)assets财富A (31)assets cover财富担保A(32)asset value per share每股财富价值A (33)associated company联营公司A (34)attainable standard可达标准A (35)attributableprofit可归属利润A(36)audit审计A(37)audit report审计报告A (38)auditing standards审计准则A (39)authorized share capital额定股本A (40)available hours可用小时A (41)avoidable costs可防止成本;...B(42)back-to-backloan易币贷款B (43)backflush accounting倒退成本计算B(44)bad debts坏帐B(45)bad debts ratio坏帐比率B(46)bank charges银行手续费B(47)bank overdraft银行透支B(48)bank reconciliation银行存款调理表B(49)bank statement银行对账单B(50)bankruptcy破产B(51)basis of apportionment分摊基础B(52)batch批量B(53)batch costing分批成本计算B(54)beta factor B(市场)风险因素BB(55)bill账单B(56)bill of exchange汇票B(57)bill of lading提单B(58)bill of materials用料估计单B(59)bill payable对付单据B(60)bill receivable应收单据B(61)bin card存货记录卡B (62)bonus盈余B(63)book-keeping薄记B(64)Boston classification波士顿分类B(65)breakeven chart保本图B(66)breakeven point保本点B(67)breaking-down time复位时间B(68)budget估算B(69)budget center估算中心B(70)budget costallowance估算成本折让B(71)budget manual估算手册B(72)budget period估算时期B(73)budgetary control估算控制B (74)budgetedcapacity估算生产能力B(75)business center经营中心B(76)business entity营业个体B(77)business unit经营单位B(78)by-product副产品C(79)called-up share capital催缴股本C(80)capacity生产能力C(81)capacity ratios生产能力比率C(82)capital资本C(83)capital assets pricing model资本财富计价模式C(84)capital commitment承诺资本C(85)capital employed已运用的资本;...C (86)capitalexpenditure资本支出C (87)capitalexpenditure authorization资本支出同意C (88)capitalexpenditure control资本支出控制C (89)capitalexpenditure proposal资本支出申请C (90)capital funding planning资本基金筹集计划C (91)capital gain资本利润C (92)capital investment appraisal资本投资评估C (93)capital maintenance资本保全C (94)capital resource planning资本资源计划C (95)capital surplus资本盈余C (96)capital turnover资本周转率C(97)card记录卡C(98)cash现金C(99)cash account现金账户C(100)cash book现金账薄C(101)cash cow金牛产品C(102)cash flow现金流量C(103)cashflowbudget现金流量估算C(104)cashflowstatement现金流量表C(105)cash ledger现金分类账C(106)cash limit现金限额C(107)CCA现时成本会计C(108)center中心C(109)changeover time更改时间C(110)chartered entity特许经济个体C (111)cheque支票C (112)chequeregister支票登记薄C(113)classification分类C (114)clock card工时卡C(115)code代码C(116)commitment accounting承诺确认会计C(117)common cost共同成本C(118)company limited by guarantee有限担保责任公司C(119)company limited by shares股份有限公司C(120)competitive position竞争能力状况C(121)concept观点C (122)conglomerate跨行业公司C(123)consistency concept一致性观点C(124)consolidated accounts归并报表C (125)consolidation accounting归并会计C (126)consortium财团C(127)contingency plan应急计划C (128)contingent liabilities或有欠债C (129)continuous operation连续生产;...C(130)contra抵消C(131)contract cost合同成本C(132)contract costing合同成本计算C(133)contribution centre贡献中心C(134)contribution chart贡献图C (135)control控制C (136)control account控制账户C (137)control limits控制限度C(138)controllability concept可控制观点C(139)controllable cost可控制成本C (140)conversion cost加工成本C (141)convertible loan stock可变换为股票的贷款C(142)corporate appraisal公司评估C(143)corporate planning公司计划C(144)corporate social reporting公司社会报告C(145)cost成本C(146)cost account成本账户C(147)cost accounting成本会计C(148)costaccountingmanual成本手册C(149)cost adjustment成本调整C(150)cost allocation成安分派C(151)cost apportionment成安分摊C(152)cost attribution成本归属C(153)cost audit成本审计C(154)costbenefitanalysis成本效益剖析C(155)cost center成本中心C(156)cost driver成本动因C(157)cost of capital资本成本C(158)cost of goods sold销货成本C(159)cost of non-conformance非符合成本C(160)cost of sales销售成本C(161)cost reduction成本降低C(162)cost structure成本构造C(163)cost unit成本单位C (164)cost-volume-profit analysis(CVP)本量利剖析C (165)costing成本计算C(166)credit note贷项通知C(167)credit report信贷报告书C(168)creditor债权人C(169)creditor daysratio对付账款天数率C(170)creditors ledger对付账款分类账C(171)critical event重点事项C(172)critical path重点路线C (173)cumulative preferenceshares积累优先股;...C(174)current asset流动财富C(175)currentcostaccounting现时成本会计C(176)current liabilities流动欠债C(177)current purchasing power accounting现时购买力会计C(178)current ratio流动比率C(179)cut-off截止C(180)CVP本量利剖析C(181)cycle time周转时间D(182)debenture债券D(183)debit note借项通知D(184)debit capacity举债能力D(185)debt ratio债务比率D(186)debtor债务人;应收账款D(187)debtor days ratio应收账款天数率D (188)debtors ledger应收账款分类账D(189)debtor'age analysis应收账款账龄剖析D (190)decision drivencosts决议连动成本D (191)decision tree决议树D (192)defects次品D (193)deferred expenditure递延支出D (194)deferred shares递延股份D (195)deferredtaxation递延税款D(196)delivery note交货单D(197)departmental accounts部门报表D(198)departmental budget部门估算D(199)depreciation折旧D (200)dispatch note发运单D(201)development cost开发成本D (202)differential cost差异成本D(203)direct cost直接成本D(204)direct debit直接借项D(205)direct hours yield直接小时产出率D(206)direct labourcostpercentagerate直接人工成本百分比D(207)direct labourhour rate直接人工小时率D(208)directs on indirect work间接工作事项上的工时D (209)discount rate贴现率D (210)discounted cash flow现金流量贴现D(211)discretionary cost酌量成本D (212)distributioncost摊销成本D (213)diversions移用D (214)diverted hours移用小时D (215)diverted hours ratio移用工时比率D (216)dividend股利D (217)dividend cover股利产出率;...D(218)dividend per share每股股利D(219)dog疲软产品D(220)double entry accounting复式会计D(221)double-entrybook-keeping复式薄记D(222)doubtful debts可疑债务D(223)down time歇工时间D(224)dynamic programming动向规划E (225)earning per share每股盈余E (226)earning ratio市盈率E(227)economic order quantity(EOQ)经济订购批量E (228)efficient market hypothesis有效市场假定E(229)efficiency ration效任性比率E(230)elementofcost成本因素E(231)entity经济个体E(232)environmental audit环境审计E(233)environmental impact assessment环境影响评论E(234)EOQ经济订购批量E (235)equity权益E (236)equity method of accounting权益法会计计算E (237)equity share capital权益股本E(238)equivalent units当量E(239)event事项E (240)exceptional items例外事项E(241)expected value希望值E (242)expenditure支出E(243)expenses花费E (244)external audit外面审计E (245)externalfailure cost外面损失成本E(246)extraordinary items特别事项F(247)factory goods让售商品F(248)factoring应收帐款让售F(249)fair value公允价值F(250)feedback反应F(251)FIFO先近先出法F(252)final accounts年关报表F(253)finance lease融资租借F (254)financialaccounting财务会计F (255)financial accounts calendaradjustment财务报表的日历时间调整F (256)financialmanagement财务管理F (257)financial planning财务计划F (258)financial statement财务报表F (259)finished goods达成品F(260)fixed asset固定财富F(261)fixed overhead固定制造花费;...F(262)fixed asset turnover固定财富周转率F(263)fixed assets register固定财富登记薄F(264)fixed cost固定成本F (265)flexed budget改动限额估算F (266)flexible budget弹性估算F(267)float time浮动时间F (268)floating charge流动抵押F(269)flow of funds statement资本流量表F (270)forecasting展望F(271)founder's shares倡始人股份F(272)full capacity满负荷生产能力F(273)function costing职能成本计算F(274)functional budget职能估算F(275)fund accounting基金会计F(276)fundamental accountingconcept基础会计观点F(277)fungible assets可交换财富F(278)futuristic planning远景计划G(279)gap analysis间距剖析G(280)gearing举债经营比率(杠杆)G(281)goal congruence目标一致性G (282)going concern concept连续经营观点G(283)goodsreceivednote商品收讫单G(284)goodwill商誉G (285)gross dividendyield总股息产出率G (286)grossmargin总边沿G (287)gross profit毛利润G (288)gross profit percentage毛利润百分比G (289)group公司公司G (290)group accounts公司报表H(291)high-geared高联合杠杆(比率)H(292)hire purchase租购H(293)historical cost历史成本H(294)historical cost accounting历史成本会计H (295)hours小时H(296)hurdle rate最低可接受的酬劳率I(297)ideal standard理想标准I(298)idle capacity ration闲置生产能力比率I(299)idle time闲置时间I (300)impersonal accounts非记名账户I (301)imprest system定额备用制度I(302)income and expenditureaccount利润和支出报表I (303)incomplete records不完美记录I (304)incremental cost增量成本I (305)incremental yield增量产出率;...I(306)indirect cost间接成本I(307)indirect hours间接小时I(308)insolvency无力偿付I (309)intangible asset无形财富I (310)integrated accounts综合报表I(311)interdependency concept关系性观点I(312)interest cover利息保障倍数I(313)interlocking accounts连锁报表I(314)internal audit内部审计I(315)internal check内部管制I(316)internal controlsystem内部控制系统I(317)internal failure cost内部损失成本I(318)internal rateof return(IRR)内含酬劳率I (319)inventory存货I(320)investment投资I(321)investment center投资中心I(322)invoice register发票登记薄I(323)issuedsharecapital已刊行股本J(324)job定单J(325)job card工作卡J(326)job costing工作成本计算J(327)job sheet工作单J(328)joint cost联合成本J(329)joint products联产品J(330)joint stock company股份公司J(331)joint venture合资经营J(332)journal日志账J(333)just-in-time(JIT)合时制度J(334)just-in-timeproduction合时生产J(335)just-in-timepurchasing合时购买K(336)key factor重点因素L(337)labour人工L(338)labour transfer note人工转移单L(339)leaning curve学习曲线L(340)ledger分类账户L(341)length of order book定单均匀周期L (342)letter of credit信誉证L(343)leverage举债经营比率L (344)liabilities欠债L(345)life cycle costing寿命周期成本计算L(346)LIFO后近先出法L(347)limited liability company有限责任公司L(348)limiting factor限制因素L (349)line-item budget明细支出估算;...L(350)liner programming线性规划L (351)liquid assets变现财富L (352)liquidation清理L(353)liquidity ratios易变现比率L(354)loan贷款L(355)loan capital借入资本L(356)long range planning长久计划L(357)losttimerecord浪费时间记录L(358)low geared低联合杠杆(比率)L (359)lowerof cost or net realizablevalueconcept成本或可变净价孰低观点M(360)machinehourrate机器小时率M(361)machinetimerecord机器时间记录M(362)managed cost管理成本M (363)management accounting管理睬计M(364)managementaccountingconcept管理睬计观点M(365)managementaccountingguides管理睬计指导目标M (366)management audit管理审计M(367)managementbuy-out管理性购买产权M(368)managementbyexception例外管理原则M(369)margin边沿M(370)margin of safety ration安全边沿比率M(371)margin cost边沿成本M(372)margin costing边沿成本计算M(373)mark-down降低标价M(374)mark-up提升标价M(375)market risk premium市场分险赔偿M(376)market share市场份额M (377)marketing cost营销成本M(378)matching concept配比观点M(379)materiality concept重要性观点M(380)materials requisition领料单M(381)materialsreturnednote退料单M(382)materialstransfernote资料转移单M (383)memorandum of association公司建立细则M(384)merger吞并M(385)merger accounting吞并会计M(386)minority interest少量股权M(387)mixedcost混淆成本N(388)net assets净财富N(389)netbookvalue净账面价值N(390)net liquid funds净可变现资本N(391)net margin净边沿N(392)net present value(NPV)净现值N(393)net profit净利润;...N(394)netrealizablevalue可变现净值N(395)networth财富净值N (396)networkanalysis网络剖析N(397)noise干捞N (398)nominalaccount名义账户N (399)nominal share capital名义股本N (400)nominal holding代理拥有股份N (401)non-adjusting events非调整事项N(402)non-financial performancemeasurement非财务业绩计量N(403)non-integratedaccounts非综合报表N(404)non-linerprogramming非线性规划N (405)non-voting shares无表决权的股份N (406)notional cost名义成本N (407)number of daysstock存货周转天数N (408)number of weeks stock存货周转周数O(409)objective classification客体分类O (410)obsolescence陈腐O(411)offbalance sheet finance财富欠债表外筹资O(412)offer for sale标价销售O(413)operating budget经营估算O(414)operating lease经营租借O(415)operating statement营业报表O(416)operation time操作时间O (417)operational control经营控制O (418)operational gearing经营杠杆O(419)operating plans经营计划O (420)opportunitycost时机成本O(421)order定单O(422)ordinary shares一般股O (423)out-of-date cheque过期支票O(424)overcapitalization过分资本化O(425)overhead制造花费O(426)overheadabsorptionrate制造花费分派率O(427)overhead cost制造花费O (428)overtrading超出营业资本的经营P(429)paidcheque已付支票P(430)paid-up sharecapital认定股本P(431)parent company母公司P(432)pareto distribution帕累托散布P(433)participating preference shares参加优先股P (434)partnership合伙P(435)payable ledger对付款项账户P (436)payback回收期P(437)payments andreceipts account收入和支出报表;...P(438)paymentswithheld保存款额P(439)payroll薪资单P(440)payroll analysis薪资剖析P(441)percentage profit onturnover利润对营业额比率P(442)period cost时期成本P(443)perpetualinventory永续盘存P (444)personal account记名账户P(445)PEPT项目评审法P(446)petty cash account备用金账户P(447)petty cash voucher备用金凭据P (448)physicalinventory实地盘存P (449)planning计划P (450)planning horizon计划时限P (451)planning period计划时期P(452)policy cost政策成本P (453)position audit状况审计P(454)postbalancesheetevents财富欠债表编后事项P (455)practicalcapacity实质生产能力P(456)pre-acquisition losses购买前损失P(457)pre-acquisitionprofits购买前利润P(458)preference shares优先股P(459)preference creditors优先债权人P(460)preferredcreditors优先债权人P (461)prepayments预支款项P (462)present value现值P(463)prevention cost预防成本P(464)price ratio市盈率P(465)prime cost主要成本P(466)primeentry-booksof原始分录登记薄P (467)principal budget factor主要估算因素P(468)prior charge capital优先股P(469)prior year adjustments从前年度调整P(470)priority base budgeting优先次序系统的估算P(471)private company个人公司P(472)pro-formainvoice预开发票P (473)problem child问号产品P (474)process costing分步成本计算P (475)process time加工时间P (476)product cost产品成本P (477)Productlife cycle产品寿命周期P(478)production cost生产成本P(479)production cost of sales售货成本P(480)production volume ratio生家产务量比率P(481)profit center利润中心;...P(482)profit per employee每员工利润P(483)profit retained for the year年度利润保存P(484)profit to turnover ratio利润对营业额比率P(485)profit-volumegraph利量图P (486)profitability index盈余指数P (487)programming规划P (488)project evaluation and review technique项目评审法P(489)projection估计P (490)promissorynote本票P (491)prospectus募债说明书P(492)provisions for liabilities and charges偿债和花费准备P (493)prudentconcept稳重性观点P(494)public company公然公司P(495)purchase order订购单P(496)purchase requisition请购单P(497)purchase ledger采买账户Q (498)qualityrelated costs质量有关成本Q(499)queuing time排队时间R(500)rate率R(501)ratio比率R(502)ration pyramid比率金字塔R(503)raw material原资料R (504)receipts and payments account收入和支付报表R(505)receivable ledger应收款项账户R(506)redeemable shares可赎回股份R (507)redemption赎回R(508)registered share capital注册资本R (509)rejects废品R(510)relevancy concept有关性观点R(511)relevant costs有关成本R(512)relevant range有关范围R(513)reliability concept靠谱性观点R (514)replacement price重置价钱R(515)report报表R(516)reporting报告R(517)researchcost，applied应用性研究成本R(518)research cost，pureorbasic理论或基础研究成本R(519)reserves保存利润R (520)residualincome节余利润R (521)responsibility center责任中心R(522)retention money保存款额R(523)return on capital employed运用资本酬劳率R(524)returns退回R(525)revenue收入;...R(526)revenue center收入中心R(527)revenue expenditure利润支出R(528)revenue investment收入性投资R(529)right issue认股权刊行R(530)rolling budget转动估算R(531)rolling forecast转动展望S(532)sales ledger销售分类账S(533)sales order销售定单S(534)salesperemployee每员工销售额S(535)scrap废料S(536)scrip issue红股刊行S(537)secured creditors有担保的债权人S (538)segmental reporting分部报告S(539)selling cost销售成本S(540)semi-fixedcost半固定成本S(541)semi-variable cost半改动成本S (542)sensitivity analysis敏感性剖析S (543)service cost center服务成本中心S (544)service costing服务成本计算S(545)set-uptime安装时间S(546)shadow prices影子价钱S(547)share股票S(548)share capital股份资本S(549)shareoptionscheme购股权证方案S(550)share premium股票溢价S(551)sight draft即期汇票S(552)single-entrybook-keeping单式薄记S (553)sinkingfund偿债基金S(554)slack time废弛时间S(555)social responsibility cost社会责任成本S(556)soletrader独资经营者S(557)source and applicationof funds statement资本根源和运用表S(558)specialordercosting特别定单成本计算S(559)staff costs员工成本S(560)statementofaccount营业账单S(561)statementofaffairs财务状况表S(562)statutory body法定实体S(563)stock存货S(564)stock control存货控制S(565)stock turnover存货周转率S(566)stocktaking清点存货S(567)stores requisition领料申请单S(568)strategicbusinessunit战略性经营单位S(569)strategic management accounting战略管理睬计;...S (570)strategic planning战略计划S (571)strategy战略S(572)subjective classification主体分类S(573)subscribedsharecapital已认购的股本S(574)subsidiary undertaking子公司S(575)sunk cost淹没成本S (576)supply estimate估算估计S (577)supplyexpenditure估算支出S(578)suspenseaccount暂记账户S(579)SWOT analysis优点和缺点，时机和威迫剖析S (580)system制度，系统T(581)tactical planning策略计划T (582)tactics策略T(583)take-over接收T (584)tangible asset有形财富T (585)tangiblefixed asset statement有形固定财富表T(586)target cost目标成本T (587)terotechnology设施综合工程学T(588)throughput accounting生产量会计T(589)time时间T(590)time sheet时间记录表T(591)total assets总财富T(592)totalqualitymanagement全面质量管理T(593)total stocks存货总计T(594)tradecreditors购货客户(对付账款)T(595)trade debtors销货客户(应收账款)T (596)trading profitand lossaccount营业损益表T(597)transfer price转让价钱T(598)transit time中转时间T (599)treasurership财务长制度T(600)trail balance试算均衡表T (601)turnover营业额U (602)uncalled sharecapital未催缴股本U(603)under capitalization不足资本化U(604)under orover-absorbedoverhead少汲取或多汲取的制造花费U(605)uniform accounting一致会计U(606)uniform costing一致成本计算U(607)unissuedsharecapital未刊行股本V(608)value价值V(609)value added增值V(610)value analysis价值剖析V(611)value for money audit经济效益审计V(612)vote表决V (613)voucher凭据;...W(614)waiting time等待时间W(615)waste废品(料)W(616)wasting asset递耗费产W (617)weighted averagecostofcapital资本的加权均匀成本W (618)weightedaverage price加权均匀价钱W(619)with resource有追索权W(620)without recourse无追索权W(621)working capital运营资本W (622)write-down减值Z(623)zero basebudgeting零基估算Z(624)zero couponbond无息债券Z(625)Zscore破产展望计分法accountingstatement会计报表adjustedincomestatement调整后损益计算书all-inclusiveincomestatement总括性损益表all-purposefinancialstatements通用决算表analyticalstatement剖析报表annualstatementofreceiptandexpenditure年度进出决算书annualfinancialstatement年度财务报表appropriationstatement岁出估算报表articulationstatement借贷关节表artificialstatement多栏式计算书asset-and-liabilitystatement[美]财富欠债表averagestatement海损理算书balancestatement余额明细表balancestatementofconditionsofthetreasury国库状况表bankstatement银行结单[报表]bankdepositreconciliationstatement银行存款调理表bankreconciliationstatement银行来往调理表，银行查对单branchstatements分支机构报表branchfinancialstatement分支机构损益计算书budgetstatement估算书budgetedincomestatement(=proformaincomestatement)估计[计划]损益计算书burdenstatement间接成本[花费]表capitalstatement资本改动表capitalsurplusstatement公积金计算书capital-reconciliationstatement资本协调表carrier'sstatement商务记录cashstatement现金报表;库存表cashdailystatement现金日计表cashflowstatement现金流量表，现金进出一览表certifiedfinancialstatement已签证财务报表;...charge-and-dischargestatement经营及支出报告表，遗产报告表，资本运用表claimstatement损失索赔清单;起诉状clearinghousestatement单据交换所报表combinedfinancialstatement归并财务报表combinedincomestatement归并损益计算书combinedprofitandlossstatement归并损益计算书combinedstatement联合决算表，归并表[NextPage]combinedstatementofcashreceiptsanddisbursement现金进出汇总表combinedstatementofincomeandearnedsurplus损益与公积金归并计算书combinedstatementofincomeandretainedearnings损益及保存盈余归并表combinedstatementofreceiptsandexpendituresbalances，etc.进出余额等一览表combinedstatementofrevenues-estimatedandactualgeneralandspecialrevenuefunds估计岁入和实质岁入归并表—一般岁入基金和特种岁入基金commondollarfinancialstatement不变币值财务报表，共同钱币财务报表common-sizefinancialstatements百分率财务报表comparativestatements比较(财务)报表，比较计算书comparativestatementofactualandestimatedprofitandloss预期损益与实质损益比较表comparativestatementofcostperproductionhour生产小时成本比较表comparativestatementofmonthlycostperproductivehour生产小时每个月成本比较表comparativestatementofmonthlyoperativecostperunit每个月单位作业成本比较表comparativestatementofoperationcost作业成本比较表comparativestatementofordercosts分批成本比较表comparativestatementofproductcosts产品成本比较表comparativestatementofrevenueandexpense收入与花费比较表comparativefinancialstatement比较财务报表comparativeincomestatement比较收入表，比较损益计算书comparativeoperatingstatement比较营业表compositepercentagestatement综合百分比决算表compositivefundstatement综合基金表condensedincomestatement简洁损益计算书conditionalstatement条件语言conglomeratefinancialstatement联合公司财务报表consolidatedstatement汇总报表consolidatedstatementofcostofgoodssold归并销货成本表consolidatedstatementofresourcesandobligations汇总财富欠债表consolidatedfinancialstatement包含子公司的财务报表consolidatedincomestatement损益报告表consolidatedretainedearningsstatement一致盈余保存表consolidatedsurplusstatement综合[归并]盈余表corporateproxystatement公司拜托申明书coststatement成本表countingstatements会计报表的编制方法;...creditstatement信誉报告书currentoperating(performance)incomestatement本期[常常]营业损益表currentpurchasingpowerstatement按现时购买力编制的财务报表customersstatement客户结单cut-offstatement截止日报表dailystatementofaccount每天[月]对帐单monthlystatementofaccount每天[月]对帐单declarativestatement申明书deficitreconciliationstatement损失额计算书departmen-talincomestatement部门损益计算书descriptivefinancialstatement附有说明书的损益计算书detailedstatementofaccounts帐户明细表detailedsupportingstatement明细附表discussionstatement议论表(即议论式决算表)[NextPage]distributionstatement刊行说明(即在技术文件的封面或扉页上，说明文件的密级、刊行控制范围等内容)distributionstatementofservicecost服务花费分派表dynamicstatement动向报-3表1earnedsurplusstatement盈余公积计算书，营业公积金表earningsstatement损益表environmentalstatement环境报告environmentalimpactstatement环境影响评介;环境预断评介estimatedstatement估计表expensesstatement花费表explanatorystatement表达式决算表finalstatementofaccounts来往帐目结算书financialstatement财政[务]决算financialpositionstatement财务状况表;财富欠债表fiscalstatement会计报表flow-of-fundsstatements资本流量表footnotesaccompanyingstatements附有脚注的财务报表functionalstatement按职能排列的计算书fundstatement(=statementofchangesinfinancialposition)资本改动状况表，财务状况改动表fundsflowstatement资本流量表generalaveragestatement共同海损理算书generalpriceleveladjustedstatement按综合物价水平调整的报表generalpurposestatements通用决算表giving-effectstatement预期报表graphicstatement图形决算表groupfinancialstatement分组归并的财务报表incomestatement所得[损益]计算书intereststatement息单;...interimstatements期中决算表(指决算前所编的决算表)，中期报表interimfinancialstatement中期财务报表interimincomestatement期中损益计算书interim-earningsstatement期中盈余报表manufacturingstatement制造成本表material(s)statement原资料表mathe-maticalstatement数学的陈说monthlystatementofaccounts每个月对帐单monthlyfinancialstatement月结表，月份财务报表monthlyincomestatement月份损益计算书multiple-stepincomestatement多级损益表numericalstatement统计objectivestatement(以花费的直接形式与用途表示的)用途别花费报表onehundredpercentstatement百分率表operating-performanceincomestatement营业实绩利润表operationstatement营业表，损益表partialincomestatement部分损益表periodic(al)statement按期报表periodicstatisticalstatement按期统计报表pictorialstatement图形(决算)表plannedstatementofnonoperatingprofitandloss营业外损益计划表plannedstatementofstandardizedcurrentcapital定额流动资本计划表positionstatement财务状况表(财富欠债表)premiumstatement保险费帐单preparestatement编报表priceleveladjustedstatement按价钱水平调整的报表principalstatement主要报表proformastatement暂编报表，暂编决算表，展望报表proformaincomestatement(=budgetedincomestatement)估计[计划]损益计算书productionstatement生产状况表[NextPage]profitcommissionstatement纯益手续费帐单projectedfinancialstatement预编财务报表projectedincomestatement估计损益计算书proxystatement股东签订的拜托书recapitulationstatement纲要表，汇总表reconciliationstatement调理表;(会计)对帐表reconciliationstatementofaccount帐户调理表registrationstatement有价证券申请上市登记表reservestatement保存指令retainedearningsstatement营业盈余表，保存利润表separatestatement附带申明settlingclerk'sstatement清理表;...singlepurposestatement专用报表specialpurposestatement专用决算表staticstatement静态财务报告summarystatementofcashreceiptsanddisbursements现金进出总表summarystatementofdevelopmentcredits开发信贷汇总表summarystatementofreceiptandexpenditures进出汇总表summarystatementofresourcesandobligations财富欠债总表supportingstatements附表，分表surplusstatement盈余表tabularstatement计算表tradingstatement购货表;购销表trailerstatement结束语句two-sectionincomestatement两部式损益表unauditedfinancialstatements未审查财务报表understatement少报unitincomestatement单位损益计算书where-gotwhere-gonestatement财富根源和运用表withholdingstatement扣缴税款清单[凭据]writtenstatement书面申明，文告writtenstatementofclaim起诉的书面说明;索赔清单statementsintheinstrument单据[证券]上的记录事项statementofacceptance支票上的承兑说明statementofaccount对帐单，结单statementofaccumulatednetincome累计净利润计算书statementofactualandestimatedexpenditures实质和估计支出比较表statementofactualandestimatedrevenue实质和估计收入比较表statementofaffairs财富欠债结算表，清理式财富欠债表，财富状况说明书statementofapplicationoffund资本运用表statementofappropriationofnetincome净收入分派计算表statementofassets财富目录statementofbalanceofpayments国际进出表statementofbudgetedcostofgoodsmanufactured制成品估算成本表statementofbusinessoperation营业表[损益表]statementofcashintreasury库存现金表statementofcashinvault库存表statementofcashreceiptsanddisbursements现金进出表statementofcashreceiptsdisbursementsandbalance现金进出及结存表statementofchangesinfinancialposition资本改动状况表，财务状况改动表statementofchangesingeneralreserve一般贮备改动表statementofchangesinresourcesavailableforcommitment可供承付的资本改动表statementofchangesinretainedearnings保存利润改动表statementofchangesinsurplus盈余改动表[NextPage]。

会计报表术语中英文对照一、损益表INE STATEMENTAggregate ine 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 销售本钱Gross profit 毛利润Gross margin毛利率Other ine 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 ine〔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 e*penses:营业费用：Research and development costs 〔R&D〕研发费用marketing e*pensesSelling e*penses销售费用Cost of revenues营业本钱Selling Cost销售本钱Sales and marketing e*penses Selling and marketing e*penses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 e*penses 管理费用/一般及管理费用Administrative e*penses管理费用Operating ine〔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/财务本钱Financial result财务费用Finance ine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 ponent 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 ine 政府补助Other (e*pense) / ine 其他收入/〔费用〕Loss before ine ta*es 税前损失Ine before ta*es税前利润Profit before ta*税前利润Ine ta*es 所得税ta*es税项Current Ine ta*当期所得税Deferred Ine ta*递延所得税Interest ine利息收入Interest ine net利息收入净额Profit for the period本期利润Ordinary ine普通所得、普通收益、通常收入prehensive ine综合收益、全面收益Net ine 净利润Net loss净损失Net Margin净利率Ine from continuing operations持续经营收益或连续经营部门营业收益Ine from discontinued operations非持续经营收益或停业部门经营收益e*traordinary 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 pany归属于本公司股东所有者的净利润Net ine attributed to shareholders归属于母公司股东的净利润或股东应占溢利〔**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〔**译法〕Minority interests少数股东权益/少数股东损益Change in fair value of e*changeable securities可交换证券公允值变动Other prehensive ine — Foreign currency translation adjustment 其他综合利润—外汇折算差异prehensive (loss) / ine 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 -根本-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根本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -根本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, e*cluding the (loss)gain on the derivative ponent of convertible bonds and e*change 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历史本钱Capital e*penditures资本支出revenues e*penditure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 ine营业外收入Ine ta*es-current当期所得税或法人税、住民税及事业税等〔日本公司用法〕Ine ta*es-deferred递延所得税或法人税等调整项〔日本公司用法〕Ine (loss) before ine ta*es and minority interest所得税及少数股东权益前利润〔亏损〕Equity in the ine of investees采权益法认列之投资收益Equity pensation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 mon and mon equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity pensation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 mon shares outstanding普通股根本平均数Average diluted mon shares outstanding普通股稀释平均数Securities litigation e*penses, 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 Ine)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(mon 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**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Fi*ed Assets固定资产Plant Assets厂房资产Lease prepayments预付租金Intangible assets无形资产Deferred ta* 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 e*penses 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 ine Deferred ta* liabilities长期银行借款，减一年内到期的长期银行贷款Deferred ine递延收入Deferred ta* liabilities递延税Financial Net Debt净金融负债Total liabilities负债合计mitments 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 prehensiveine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 pany’s equity holders本公司权益持有人应占资本及储藏Issued capital已发行股本Share capital股本Reserves储藏Cash reserves现金储藏Inerim dividend中期股息Proposed dividend拟派股息Proposed special dividend拟派末期股息Proposed special dividend拟派特别股息Proposed final special dividend拟派末期特别股息Convertible bonds可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net ine /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 e*pense 坏账增加数/〔冲回数〕Provision for obsolete inventories 存货准备Share-based pensation 股票薪酬Deferred ine ta*es 递延所得税E*change 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 e*penses 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 购置固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购置无形资产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 ine 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 e*change 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。

财务报表英文对照词汇下面是一些财务报表中常见的中英文对照词汇：1.资产（Assets）2.负债（Liabilities）3.所有者权益（Owner's Equity）4.收入（Revenue）5.成本（Cost）6.毛利润（Gross Profit）7.费用（Expenses）8.利润（Profit）9.净利润（Net Profit）10.经营活动现金流量（Operating Cash Flow）11.投资活动现金流量（Investing Cash Flow）12.融资活动现金流量（Financing Cash Flow）13.财务状况表（Balance Sheet）14.损益表（Income Statement）15.现金流量表（Cash Flow Statement）16.资产负债表（Statement of Financial Position）17.营业利润（Operating Profit）18.利润和损失表（Profit and Loss Statement）19.股东权益变动表（Statement of Changes in Equity）20.非经常性损益（Non-recurring Items）21.应收账款（Accounts Receivable）22.应付账款（Accounts Payable）23.长期负债（Long-Term Liabilities）24.固定资产（Fixed Assets）25.流动资产（Current Assets）26.流动负债（Current Liabilities）27.存货（Inventory）28.递延所得税（Deferred Income Tax）29.净资产（Net Assets）30.净现金流（Net Cash Flow）31.每股收益（Earnings per Share）32.总资产周转率（Total Asset Turnover）33.负债比率（Debt Ratio）34.利润率（Profit Margin）35.应收账款周转率（Accounts Receivable Turnover）36.现金比率（Cash Ratio）37.存货周转率（Inventory Turnover）38.财务杠杆（Financial Leverage）39.自由现金流（Free Cash Flow）40.经营性利润（Operating Income）请注意，这只是其中一些常见的财务报表术语，具体的报表和词汇可能会因公司、国家或行业而有所不同。

资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 Including：Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long—term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资: Long—term investment：其中：长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减:累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减:固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中：土地使用权 Including and use rights递延资产（长期待摊费用）Deferred assets其中：固定资产修理 Including：Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中：特准储备物资 Among it：Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计 Total Assets资产负债表（续表) Balance Sheet项目 ITEM短期借款 Short—term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利） Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long—term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负债合计 Total liabilities＊少数股东权益 Minority interests实收资本（股本） Subscribed 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资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including：statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital＊未确认的投资损失（以“—”号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder”s equity负债及所有者权益总计 Total Liabilities ＆ Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中:出口产品销售收入 Including:Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less:Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入） Including：Interest expenses （minusinterest ihcome) 汇兑损失（减汇兑收益）Exchange losses（minus exchange gains）产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add:Income on investment加:营业外收入Add:Non-operating income减：营业外支出Less：Non—operating expenses加：以前年度损益调整Add:adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit现金流量表Cash Flows StatementPrepared by：Period: Unit：Items1.Cash Flows from Operating Activities：01)Cash received from sales of goods or rendering of services02）Rental receivedValue added tax on sales received and refunds of value03）added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09）Cash paid for goods and services10)Cash paid for operating leases11）Cash paid to and on behalf of employees12）Value added tax on purchases paid13)Income tax paid14）Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub—total of cash outflows19)Net cash flows from operating activities2。

常用会计英语词汇⑴accou nt 账户，报表 (2) accou nti ng postulate 会计假设 (3) accou nti ng valuati on 会计计价 (4) accou ntability c on cept 经营责任概念 (5) accou ntancy 会计职业 ⑹accou ntant 会计师 (7) accou nting 会计 (8) age ncy cost 代理成本(9) accou nti ng bases 会计基础 (16) accrual con cept 应计概念 (17) accrual expe nses 应计费用 (18) acid test ratio 速动比率(酸性测试比率) (19) acquisiti on 收购 (20) acquisiti on accou nting 收购会计 (21) adjusti ng eve nts 调整事项 (22) administrative expenses 行政管理费 (23) amortizatio n 摊销 (24) a nalytical review 分析性复核 (25) a nn ual equivale nt cost 年度等量成本法 (26) a nn ual report and accou nts 年度报告和报表 (27) appraisal cost 检验成本 (28) appropriatio n accou nt 盈余分配账户 (29) articles of association 公司章程细则 (30) assets 资产 (31)assets cover 资产担保 (32) asset value per share 每股资产价值 (33) associated compa ny 联营公司 (34) attai nable sta ndard 可达标准 (35) attributable profit 可归属利润 (36) audit 审计 (37) audit report 审计报告 (38) audit ing sta ndards 审计准则基本词汇 AAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAA (10) accou nting (11) accou nting(12) accou nting(13) accou nting(14) accou nting(15) accou nting man ual 会计手册period 会计期间 policies 会计方针 rate of return 会计报酬率 refere nee date 会计参照日 refere nee period 会计参照期间(39)authorized share capital 额定股本(40)available hours 可用小时(41)avoidable costs 可避免成本(42) back-to-backloa n 易币贷款 (43) backflush accou nting 倒退成本计算(44) bad debts 坏帐(45) bad debts ratio 坏帐比率(46) ba nk charges 银行手续费(47) ba nk overdraft 银行透支(48) ba nk rec on ciliati on 银行存款调节表 (49) ba nk stateme nt 银行对账单(50) ba nkruptcy破产 (51) basis ofapporti onment 分摊基础 (52) batch 批量 (53) batch cost ing 分批成本计算 (54) beta factor B (市场)风险因素B (55) bill 账单 (56) bill of excha nge 汇票 (57) bill of lad ing 提单 (58) bill of materials 用料预计单(59) bill payable 应付票据 (60) bill receivable 应收票据 (61) bi n card 存货记录卡 (62) bo nus 红利(63) book-keep ing 薄记(64) Bosto n classificatio n波士顿分类 (65) breakeve n chart 保本图(66) breakeve n poi nt 保本点(67) breaki ng-dow n time 复位时间(68) budget 预算(69) budget cen ter 预算中心(70) budget cost allowa nee预算成本折让 (71) budget ma nual 预算手册(72) budget period 预算期间(73) budgetarycon trol 预算控制 (74) budgeted capacity 预算生产能力B (75)busi ness cen ter 经营中心B (76)bus in ess en tity营业个体 B (77)busi ness un it 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity生产能力 C (81)capacity ratios 生产能力比率B B B B B B B B B B BBBBBBBBBBB B B B B B B B B B B B资本assets pricing model 资本资产计价模式commitme nt 承诺资本employed 已运用的资本C (82)capitalC (83)capitalC (84)capitalC (85)capital资本支出 authorization 资本支岀核准 con trol 资本支岀控制 proposal 资本支岀申请 (90) capital fun di ng pla nning 资本基金筹集计划 (91) capital gai n 资本收益 (92) capital in vestme nt appraisal 资本投资评估 (93) capital maintenance 资本保全 (94) capital resource pla nning 资本资源计划 (95) capital surplus 资本盈余 (96) capital turnover 资本周转率 (97) card 记录卡 (99) cash accou nt 现金账户 (100) cash book 现金账薄 (101) cash cow 金牛产品 (102) cash flow 现金流量 (103) cash flow budget 现金流量预算 (104) cash flow stateme nt 现金流量表 (105) cash ledger 现金分类账 (106) cash limit 现金限额 (107) CCA 现时成本会计 (108) ce nter 中心 (109) cha ngeover time 变更时间 (110) chartered en tity 特许经济个体 (111) cheque 支票 (112) cheque register 支票登记薄 (113) classificati on 分类 (114) clock card 工时卡 (115) code 代码 (116) commitme nt accou nti ng 承诺确认会计 (117) common cost 共同成本 (118) compa ny limited by guara ntee 有限担保责任公司 (119) company limited by shares 股份有限公司 (120) competitive positio n 竞争能力状况 (121) co ncept 概念 (122) co nglomerate 跨行业企业 (123) co nsiste ncy con cept 一致性概念 (124) co nsolidated accou nts 合并报表 (125) c on solidati on accou nting 合并会计 (126) co nsortium 财团CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC (86) capital expe nditure (87) capital expe nditure (88) capital expe nditure (89) capital expe nditure (98)cash 现金(127)co ntin ge ncy pla n 应急计划(128)co ntin ge nt liabilities 或有负债(129) c on ti nuous operati on 连续生产C (130)c on tra 抵消C (131)c on tract cost 合同成本C (132)co ntract costi ng 合同成本计算C (133)co ntributio n centre 贡献中心C (134)co ntributio n chart 贡献图C (135)c on trol 控制C (136)c on trol accou nt 控制账户C (137)co ntrol limits 控制限度C (138)co ntrollability co ncept 可控制概念C (139)co ntrollable cost 可控制成本C (140)co nversio n cost 加工成本C (141)co nvertible loa n stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate pla nning 公司计划C (144)corporate social report ing 公司社会报告C (145)cost 成本C (146)cost accou nt 成本账户C (147)cost accou nti ng 成本会计C (148)cost accou nti ng ma nual 成本手册C (149)cost adjustme nt 成本调整C (150)cost allocati on 成本分配C (151)cost apportio nment 成本分摊C (152)cost attributio n 成本归属C (153)cost audit 成本审计C (154)cost benefit an alysis 成本效益分析C (155)cost cen ter 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-con forma nee 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit an alysis(CVP)本量利分析C (165)cost ing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical eve nt 关键事项C (172)critical path 关键路线C (173)cumulative preferenee shares 累积优先股C (174)current asset 流动资产C (175)curre nt cost accou nti ng 现时成本会计流动负债C (176)curre nt liabilitiesC (177)curre nt purchas ing power accou nting 现时购买力会计C (178)curre nt ratio 流动比率C (179)cut-off 截止本量利分析C (180)CVP周转时间C (181)cycle t timeD (182)debe nture 债券D (183)debit i note 借项通知D (184)debit ( capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人；应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本决策树D (191)decision treeD (192)defects 次品D (193)deferred expe nditure 递延支岀递延股份D (194)deferred sharesD (195)deferred taxation 递延税款D (196)delivery note 交货单部门报表D (197)departme ntal accou ntsD (198)departme ntal budget 部门预算折旧D (199)depreciationD (200)dispatch note 发运单D (201)developme nt cost 开发成本D (202)differe ntial cost 差别成本D (203)direct cost 直接成本直接借项D (204)direct debitD (205)direct hours yield 直接小时产岀率直接人工成本百分比D (206)direct labour cost perce ntage rateD (207)direct labour hour rate 直接人工小时率间接工作事项上的工时D (208)directs on in direct work贴现率D (209)discou nt rateD (210)discou nted cash flow 现金流量贴现酌量成本D (211)discreti on ary costD (212)distribution cost 摊销成本D (213)diversio ns 移用移用小时D (214)diverted hoursD (215)diverted hours ratio 移用工时比率D (216)divide nd 股利D (217)divide nd cover股利产岀率D (218)divide nd per share每股股利D (219)dog 疲软产品D (220)double en try accou nting 复式会计D (221)double-e ntry book-keep ing 复式薄记D (222)doubtful debts 可疑债务D (223)dow n time 停工时间D (224)dy namic programmi ng 动态规划E (225)earni ng per share 每股盈利E (226)earni ng ratio 市盈率E (227)eco nomic order qua ntity(EOQ)经济订购批量E (228)efficie nt market hypothesis有效市场假设E (229)efficie ncy ratio n 效率性比率E (230)eleme nt of cost 成本要素E (231)e ntity 经济个体E (232)e nviro nmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accou nti ng 权益法会计计算E (237)equity share capital 权益股本E (238)equivale nt units 当量E (239)eve nt 事项E (240)exceptio nal items 例外事项E (241)expected value 期望值E (242)expe nditure 支岀E (243)expe nses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordi nary items 非常事项F (247)factory goods 让售商品F (248)factor ing 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先岀法F (252)fi nal accou nts 年终报表F (253)fi nance lease 融资租赁accou nti ng 财务会计 accou nts cale ndar adjustme nt 财务报表的日历时间调整 man ageme nt 财务管理 pla nning 财务计划 stateme nt 财务报表 goods 完成品F (260)fixedasset 固定资产 F (261)fixed overhead 固定制造费用F(254)fi nan cial F(255)fi nan cial F(256)fi nan cial F(257)fi nan cial F(258)fi nan cial F (259)fi ni shedF (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floati ng charge 流动抵押F (269)flow of fun ds stateme nt 资金流量表F (270)forecasti ng 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)fu nction cost ing 职能成本计算F (274)fu nctio nal budget 职能预算F (275)fu nd accou nti ng 基金会计F (276)fu ndame ntal accou nti ng con cept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic pla nning 远景计划G (279)gap an alysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal con grue nee 目标一致性G (282)goi ng co ncern con cept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross divide nd yield 总股息产岀率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit perce ntage 毛利润百分比G (289)group 企业集团G (290)group accou nts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accou nti ng 历史成本会计H (295)hours 小时H (296)hurdlerate 最低可接受的报酬率I (297)ideal sta ndard 理想标准I (298)idle capacity ratio n 闲置生产能力比率I (299)idle time 闲置时间I (300)imperso nal accou nts 非记名账户I (301)imprest system 定额备用制度I (302)i ncome and expe nditure accou nt 收益和支岀报表I (303)i ncomplete records 不完善记录I (304)i ncreme ntal cost 增量成本I (305)i ncreme ntal yield 增量产岀率I I I I I I I I I I I I I I I I I I (306)i ndirect cost 间接成本(307)i ndirect hours 间接小时(308)i nsolve ncy 无力偿付(309)intangible asset 无形资产(310)i ntegrated accou nts 综合报表(311)i nterdepe nde ncy con cept 关联性概念(312)i nterest cover 利息保障倍数(313)i nterlocki ng accou nts 连锁报表(314)i nternal audit 内部审计(315)i nternal check 内部牵制(316)i nternal control system 内部控制体系(317)i nternal failure cost 内部损失成本(318)i nternal rate of return(IRR)内含报酬率(319)i nve ntory 存货(320)i nvestme nt 投资(321)i nvestme nt cen ter 投资中心(322)i nvoice register 发票登记薄J (324)job定单J (325)job card工作卡J J (326)job cost ing 工作成本计算(327)job sheet 工作单J (328)joi nt cost联合成本J J (329)joi nt products 联产品(330)joi nt stock compa ny 股份公司J (331)joi nt ven ture合资经营J (332)journal日记账J (333)just-i n-time(JIT) 适时制度J (334)just-i n-time production 适时生产J (335)just-i n-time purchasi ng 适时购买K L (336)key factor 关键因素(337)labour 人工L (338)labour tra nsfer note 人工转移单L (339)lea ning curve学习曲线L (340)ledger分类账户L (341)le ngth of order book 疋单平均周期L (342)letter of credit 信用证L L (343)leverage 举债经营比率(344)liabilities 负债L (345)life cycle cost ing寿命周期成本计算L L (346) LIFO 后近先岀法(347)limited liability compa ny 有限责任公司L (348)limit ing factor限制因素L (349)li ne-item budget 明细支岀预算L (350)li ner programmi ng 线性规划L (351)liquid assets 变现资产L (352)liquidatio n 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loa n capital 借入资本L (356)lo ng ran ge pla nning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value con cept 成本或可变净价孰低概念M M M M M M M M M M M M M M M M M M M M M M M M M M M M N N N N N N(360)machi ne hour rate 机器小时率(361)machi ne time record 机器时间记录(362)ma naged cost 管理成本(363)ma nageme nt(364)ma nageme nt(365)ma nageme nt(366)ma nageme nt(367)ma nageme nt(368)ma nageme nt(369)margin 边际accou nti ng 管理会计accou nti ng con cept 管理会计概念accou nti ng guides 管理会计指导方针audit 管理审计buy-out 管理性购买产权by exception 例外管理原则(370)margin of safety rati on 安全边际比率(371)margin cost 边际成本(372)margin cost ing 边际成本计算(373)mark-dow n 降低标价(374)mark-up 提高标价(375)market risk premium 市场分险补偿(376)market share 市场份额(377)market ing cost 营销成本(378)matchi ng con cept 配比概念(379)materiality con cept 重要性概念(380)materials requisiti on 领料单(381)materials retur ned n ote 退料单(382)materials tran sfer n ote 材料转移单(383)memora ndum of associati on 公司设立纟田贝U (384)merger 兼并(385)merger accou nti ng 兼并会计(386)mi nority in terest 少数股权(387)mixed cost 混合成本(388)net assets 净资产(389)net book value 净账面价值(390)net liquid funds 净可变现资金(391)net margin 净边际(392)net prese nt value(NPV)净现值(393)net profit 净利润N(394) net realizable value 可变现净值 N(395)n et worth 资产净值 N(396) network an alysis 网络分析 N(397)n oise 干捞 N(398) nomi nal accou nt 名义账户 N(399) nomi nal share capital 名义股本 N(400) nomi nal holdi ng 代理持有股份 N(401) non-adjust ing eve nts 非调整事项 N(402)non-finan cial performa nee measureme nt 非财务业绩计量 N(403) non-i ntegrated accou nts 非综合报表 N(404)non-li ner programmi ng 非线性规划 N(405)non-voting shares 无表决权的股份 N(406) notio nal cost 名义成本 N(407) number of days stock 存货周转天数 N (408) number of weeks stock 存货周转周数O (409)objective classificatio n 客体分类O (410)obsolesce nee 陈旧O (411)off bala nee sheet finance资产负债表外筹资 O (412)offer for sale 标价岀售O (417)operatio nal control 经营控制O (418)operatio nal geari ng 经营杠杆O (419)operat ing pla ns 经营计划O (420)opportu nity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtradi ng 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)pare nt compa ny 母公司P (432)pareto distribution 帕累托分布P (433)participat ing prefere nee shares 参与优先股 P (434)part nership 合伙P (435)payable ledger 应付款项账户O (413)operat ingO (414)operat ingO (415)operat ing O (416)operationbudget 经营预算 lease 经营租赁 stateme nt 营业报表 time 操作时间P (436)payback 回收期P (437)payme nts and receipts accou nt 收入和支岀报表P (438)payme nts withheld 保留款额P (439)payroll 工资单P (440)payroll an alysis 工资分析P (441)perce ntage profit on tur nover 利润对营业额比率 P (442)period cost 期间成本P (443)perpetual in ve ntory 永续盘存P(444)perso nal accou nt 记名账户 P(445)PEPT 项目评审法 P(446)petty cash accou nt 备用金账户 P (447)petty cash voucher 备用金凭证P (448)physicalP(449)pla nning P(450)pla nning PPP (453)position audit 状况审计P (454)post balanee sheet events 资产负债表编后事项 P(455)practical capacity 实际生产能力 P(456)pre-acquisitio n losses 购置前损失 P(457)pre-acquisiti on profits 购置前利润 P(458)preferenee shares 优先股 P(459)prefere nee creditors 优先债权人 P (460)preferred creditors 优先债权人P (461)prepayme nts 预付款项P (462)prese nt value 现值P (463)preve nti on cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P(466)prime en try-books of 原始分录登记薄 P(467)pr in cipal budget factor 主要预算因素 P(468)prior charge capital 优先股 P (469)prior year adjustme nts 以前年度调整 P (470)priority base budgeti ng 优先顺序体制的预算 inven tory 实地盘存 计划 horizon 计划时限 (451) pla nning period 计划期间 (452) policy cost 政策成本(471) private compa ny 私人公司 (472) pro-forma in voice 预开发票(473) p roblem child 问号产品(474) process costi ng 分步成本计算(475) process time 加工时间(476) product cost 产品成本(477) Product life cycle 产品寿命周期(478) producti on cost 生产成本(479) producti on cost of sales 售货成本 (480) producti on volume ratio 生产业务量比率 (481) profit cen ter 利润中心P (482)profit per employee 每员工利润P(483)profit retai ned for the year 年度利润留存 P(484)profit to tur nover ratio 利润对营业额比率 P (485)profit-volumegraph 利量图 P (486)profitability in dex 盈利指数P (487)programmi ng 规划P (488)projectevaluati on and review tech ni que 项目评审法 P(489)projection 预计 P(490)promissory note 本票 P(491)prospectus 募债说明书 P(492)provisio ns for liabilities and charges 偿债和费用准备 P(493)prude nt con cept 稳健性概念 P(494)public compa ny 公开公司 P(495)purchase order 订购单 P(496)purchase requisiti on 请购单 P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queui ng time 排队时间R(500)rate 率 R (501)ratio 比率R (502)ratio n pyramid 比率金字塔R(503)raw material 原材料 R(504)receipts and payme nts accou nt 收入和支付报表 R(505)receivable ledger 应收款项账户 R(506)redeemable shares 可赎回股份 R(507)redemption 赎回 R (508)registered sharecapital 注册资本 R (509)rejects 废品R (510)releva ncy con cept 相关性概念R (511)releva nt costs 相关成本P P P P P P P P P P PR (512)releva nt ran ge 相关范围R (513)reliability con cept 可靠性概念R (514)replaceme nt price 重置价格R (515)report 报表R (516)reporti ng 报告R (517)research cost，applied 应用性研究成本R (518)research cost，pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual in come 剩余收益R (521)respo nsibility cen ter 责任中心R (522)rete ntion money 保留款额R (523)return on capital employed 运用资本报酬率R (524)retur ns 退回R (525)reve nue 收入R (526)reve nue cen ter 收入中心R (527)reve nue expe nditure 收益支岀R (528)reve nue in vestme nt 收入性投资R (529)right issue 认股权发行R (530)rolli ng budget 滚动预算R (531)rolli ng forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segme ntal reporti ng 分部报告S (539)selli ng cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)se nsitivity an alysis 敏感性分析S (543)service cost cen ter 服务成本中心S (544)service cost ing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)s in gle-e ntry book-keep ing 单式薄记S (553)si nking fund 偿债基金S (554)slack time 松弛时间S (555)social resp on sibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and applicati on of funds stateme nt 资金来源和运用表S (558)special order cost ing 特殊定单成本计算S (559)staff costs 职工成本S (560)stateme nt of accou nt 营业账单S (561)stateme nt of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock tur no ver 存货周转率S (566)stocktak ing 盘点存货S (567)stores requisitio n 领料申请单S (568)strategic bus in ess un it 战略性经营单位S (569)strategic man ageme nt accou nti ng 战略管理会计(570) strategic pla nning 战略计划 (571) strategy 战略 (572) subjective classificati on 主体分类 (573) subscribed share capital 已认购的股本 (574) subsidiaryun dertak ing子公司(575)su nk cost 沉没成本(576) supply estimate 预算估计(577) supply expe nditure 预算支岀(578)suspe nse accou nt 暂记账户(579) SWOT an alysis 长处和短处，机会和威胁分析 (580) system制度，体系(581) tactical pla nning 策略计划 (582) tactics 策略 (583)take-over 接收(584) tangible asset 有形资产(585) tangible fixed asset statement 有形固定资产表 (586) target cost目标成本(587) terotech nology 设备综合工程学 (588) throughput accou nting 生产量会计(589) time 时间(590) timesheet 时间记录表(591) total assets 总资产(592) total quality ma nageme nt 全面质量管理 (593)total stocks 存货总计(594) trade creditors购货客户(应付账款)(595) trade debtors 销货客户(应收账款)(596) trad ing profit and loss accou nt 营业损益表(597) tra nsfer p rice 转让价格(598) tra nsit time中转时间(599) treasurership 财务长制度 (600)trail bala nee 试算平衡表(601) tur no ver 营业额(602) uncalled share capital未催缴股本 (603) u nder capitalization不足资本化(604)u nder or over-absorbed overhead 少吸收或多吸收的制造费用(605) u ni formaccou nti ng 统一会计(606) u niform cost ing 统一成本计算 (607) u nissued s hare capital 未发行股本 (608) value价值(609)value added 增值S S S S S S S S S S STT T T T T T T T T T T T T TTT TT T T U U U U U U V V V V(610)value an alysis 价值分析(611)value for mo ney audit 经济效益审计(612)vote 表决(613)voucher 凭证W (614)waiti ng time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)worki ng capital 营运资本W (622)write-dow n 减值Z (623)zero base budget ing 零基预算Z (624)zero coupon bo nd 无息债券Z (625)Z score 破产预测计分法accou nti ng stateme nt 会计报表adjusted in come stateme nt 调整后损益计算书all-i nclusive in come stateme nt 总括性损益表all-purpose finan cial stateme nts 通用决算表an alytical stateme nt 分析报表ann ual stateme nt of receipt and expe nditure 年度收支决算书ann ual finan cial stateme nt 年度财务报表appropriati on stateme nt 岁岀预算报表articulati on stateme nt 借贷关节表artificial stateme nt 多栏式计算书asset-a nd-liabilitystateme nt ［美］资产负债表average stateme nt 海损理算书bala nee stateme nt 余额明细表bala nee stateme nt of con diti ons of the treasury 国库状况表bank statement 银行结单［报表］ bank deposit recon ciliati on stateme nt 银行存款调节表bank recon ciliatio n stateme nt 银行往来调节表，银行核对单bra nch stateme nts 分支机构报表bra nch finan cial stateme nt 分支机构损益计算书budget stateme nt 预算书budgeted in come stateme nt (=pro forma in come stateme nt) 预计［计戈叮损益计算书burden statement 间接成本［费用］表capital stateme nt 资本变动表capital surplus stateme nt 公积金计算书capital-rec on ciliatio n stateme nt 资本协调表carrier's stateme nt 商务记录cash statement 现金报表；库存表cash daily stateme nt 现金日计表cash flow stateme nt 现金流量表，现金收支一览表certified finan cial stateme nt 已签证财务报表charge-a nd-discharge stateme nt 经营及支岀报告表, claim statement损失索赔清单；起诉状cleari ng house stateme nt 票据交换所报表comb ined finan cial stateme nt 合并财务报表 comb ined in come stateme nt合并损益计算书comb ined profit and loss stateme nt 合并损益计算书combi ned stateme nt联合决算表， 合并表[NextPage] comb ined stateme nt of cash receipts and disburseme nt comb ined stateme nt of in come and earned surplus comb ined stateme nt of i ncome and retai ned earnings comb ined stateme nt of receipts and expe nditures bala nces comb ined stateme nt of reve nues -estimated and actual gen eral and special reve nue funds计岁入和实际岁入合并表一普通岁入基金和特种岁入基金common dollar finan cial stateme nt不变币值财务报表，共同货币财务报表 com mon-size finan cial stateme nts 百分率财务报表comparative statements比较（财务）报表， 比较计算书comparative stateme nt of actual and estimated profit and loss预期损益与实际损益比较表comparative stateme nt of cost per producti on hour 生产小时成本比较表comparative stateme nt of mon thly cost per productive hour 生产小时每月成本比较表 comparative stateme nt of mon thly operative cost per un it 每月单位作业成本比较表comparative stateme nt of operati on cost 作业成本比较表 comparative stateme nt of order costs 分批成本比较表 comparative stateme nt of product costs 产品成本比较表comparative stateme nt of reve nue and expe nse 收入与费用比较表comparative finan cial stateme nt comparative in come stateme nt comparative operat ing stateme nt composite perce ntage stateme nt 比较财务报表比较收入表，比较损益计算书 比较营业表 综合百分比决算表compositive fund stateme nt 综合基金表 conden sed in come stateme nt 简明损益计算书con diti onal stateme nt条件语言con glomerate finan cial stateme nt 联合企业财务报表con solidated stateme nt汇总报表con solidated stateme nt of cost of goods sold 合并销货成本表con solidated stateme nt of resources and obligati ons 汇总资产负债表con solidated finan cial stateme nt 包括子公司的财务报表 con solidated in come stateme nt损益汇报表con solidated retained earnings stateme nt 统一盈余留存表consolidated surplus statement 综合[合并]盈余表 corporate proxy stateme nt 公司委托声明书cost stateme nt 成本表 cou nting stateme nts会计报表的编制方法 credit stateme nt 信用报告书遗产报告表， 资金运用表现金收支汇总表 损益与公积金合并计算书 损益及保留盈余合并表，etc .收支余额等一览表curre nt operat ing (performa nee) in come stateme nt 本期［经常］营业损益表curre nt purchas ing power stateme nt 按现时购买力编制的财务报表customers stateme nt 客户结单cut-off stateme nt 截止日报表daily statement of account 每日［月］对帐单mon thly stateme nt of accou nt 每日[月]对帐单declarative stateme nt 声明书deficit reconciliation statement 亏损额计算书departme n-tal in come stateme nt descriptive finan cial stateme nt detailed stateme nt of accou nts部门损益计算书附有说明书的损益计算书帐户明细表detailed support ing stateme nt 明细附表discussion statement 讨论表（即讨论式决算表）[NextPage]distribution statement 发行说明(即在技术文件的封面或扉页上，说明文件的密级、发行控制范围等内容)distributi on stateme nt of service cost 月服务费用分配表dynamic statement 动态报-3 表 1earned surplus stateme nt 盈余公积计算书，营业公积金表earnings stateme nt 损益表en viro nmen tal stateme nt 环境报告environmental impact statement 环境影响评介;环境预断评介estimatedstateme nt 估计表expe nses stateme nt 费用表expla natory stateme nt 叙述式决算表final stateme nt of accou nts 往来帐目结算书financial statement 财政［务］决算financial position statement 财务状况表；资产负债表fiscal stateme nt 会计报表flow-of-fu nds stateme nts 资金流量表footno tes accompa nying stateme nts 附有脚注的财务报表fun ctio nal stateme nt 按职能分列的计算书fund stateme nt (=stateme nt of cha nges in finan cial positi on) 资金变动情况表，财务状况变动表funds flow stateme nt 资金流量表general average stateme nt 共同海损理算书gen eral price level adjusted stateme nt 按综合物价水平调整的报表gen eral purpose stateme nts 通用决算表giv in g-effect stateme nt 预期报表graphic stateme nt 图形决算表group finan cial stateme nt 分组合并的财务报表in come stateme nt 所得［损益］计算书in terest stateme nt 息单interim statements 期中决算表（指决算前所编的决算表），中期报表in terim finan cial stateme nt in terim in come stateme nt中期财务报表期中损益计算书in terim-ear nings stateme nt 期中盈利报表man ufacturi ngstateme nt 制造成本表material（s）stateme nt 原材料表mathe-matical stateme nt 数学的陈述mon thly stateme nt of accou nts 每月对帐单mon thly finan cial stateme nt 月结表，月份财务报表mon thly in come stateme nt 月份损益计算书multiple-step in come stateme nt 多级损益表n umerical stateme nt 统计objective stateme nt （以费用的直接形式与用途表示的）用途别费用报表one hun dred perce nt stateme nt 百分率表operati ng-performa nee in come stateme nt 营业实绩收益表operati on stateme nt 营业表，损益表partial in come stateme nt 部分损益表periodic（al） stateme nt 定期报表periodic statistical stateme nt 定期统计报表pictorial statement 图形（决算）表pla nned stateme nt of non operati ng profit and loss 营业外损益计划表pla nned stateme nt of sta ndardized curre nt capital 定额流动资金计戈U表position statement 财务状况表（资产负债表）premium stateme nt 保险费帐单prepare stateme nt 编报表price level adjusted stateme nt 按价格水平调整的报表pri ncipal stateme nt 主要报表pro forma stateme nt 暂编报表，暂编决算表，预测报表pro forma in come stateme nt「budgeted in come stateme nt）预计[计戈叮损益计算书producti on stateme nt 生产状况表[NextPage]profit commissi on stateme nt projected finan cial stateme nt projected in come stateme nt 纯益手续费帐单预编财务报表预计损益计算书proxy stateme nt 股东签署的委托书recapitulati on stateme nt 摘要表，汇总表reconciliation statement 调节表;（会计）对帐表reconciliatio n stateme nt of accou nt 帐户调节表registrati on stateme nt 有价证券申请上市登记表reserve stateme nt 保留指令retai ned earni ngs stateme nt 营业盈余表，保留收益表separate stateme nt 附加声明settli ng clerk's stateme nt 清算表sin gle purpose stateme nt 专用报表 special purpose stateme nt 专用决算表static stateme nt静态财务报告summary stateme nt of cash receipts and disburseme nts 现金收支总表summary stateme nt of developme nt credits 开发信贷汇总表summary stateme nt of receipt and expe ndituressummary stateme nt of resources and obligati ons support ing stateme nts附表， 分表 surplus stateme nt 盈余表 tabular stateme nt 计算表two-secti on in come stateme nt 两部式损益表 un audited finan cial stateme nts 未审核财务报表un der stateme nt少报un it in come stateme nt单位损益计算书where-got where-g one stateme nt资产来源和运用表withholding statement 扣缴税款清单［凭单］ writte n stateme nt书面声明， 文告writte n stateme nt of claim 起诉的书面说明；索赔清单statements in the instrument 票据［证券］上的记载事项 stateme nt of accepta nee 支票上的承兑说明 stateme nt of accou nt对帐单， 结单stateme nt of accumulated net in come累计净收益计算书stateme nt of actual and estimated expe nditures 实际和预计支岀对照表 stateme nt of actual and estimated revenue 实际和预计收入对照表stateme nt of affairs资产负债结算表， 清算式资产负债表，财产状况说明书stateme nt of applicati on of fund资金运用表stateme nt of appropriati on of net in come 净收入分配计算表stateme nt of assets资产目录stateme nt of bala nee of payme nts国际收支表stateme nt of budgeted cost of goods man ufactured 制成品预算成本表stateme nt of bus in ess operati on 营业表［损益表］ stateme nt of cash in treasury 库存现金表stateme nt of cash in vault库存表stateme nt of cash receipts and disburseme nts现金收支表stateme nt of cash receipts disburseme nts and bala nee 现金收支及结存表stateme nt of cha nges in finan cial positio n 资金变动情况表， 财务状况变动表 stateme nt of cha nges in gen eral reserve一般储备变动表stateme nt of cha nges in resources available for commitme nt可供承付的资金变动表收支汇总表 资产负债总表tradi ng stateme nttrailer stateme nt购货表；购销表 结束语句。

accounting statement 会计报表adjusted income statement 调整后损益计算书all-inclusive income statement 总括性损益表all-purpose financial statements 通用决算表analytical statement 分析报表annual statement of receipt and expenditure 年度收支决算书annual financial statement 年度财务报表appropriation statement 岁出预算报表articulation statement 借贷关节表artificial statement 多栏式计算书asset-and-liabilitystatement [美]资产负债表average statement 海损理算书balance statement 余额明细表balance statement of conditions of the treasury 国库状况表bank statement 银行结单[报表]bank deposit reconciliation statement 银行存款调节表bank reconciliation statement 银行往来调节表, 银行核对单branch statements 分支机构报表branch financial statement 分支机构损益计算书budget statement 预算书budgeted income statement (=pro forma income statement) 预计[计划]损益计算书burden statement 间接成本[费用]表capital statement 资本变动表capital surplus statement 公积金计算书capital-reconciliation statement 资本协调表carrier's statement 商务记录cash statement 现金报表; 库存表cash daily statement 现金日计表cash flow statement 现金流量表, 现金收支一览表certified financial statement 已签证财务报表charge-and-discharge statement 经营及支出报告表, 遗产报告表, 资金运用表claim statement 损失索赔清单; 起诉状clearing house statement 票据交换所报表combined financial statement 合并财务报表combined income statement 合并损益计算书combined profit and loss statement 合并损益计算书combined statement 联合决算表, 合并表[NextPage]combined statement of cash receipts and disbursement 现金收支汇总表combined statement of income and earned surplus 损益与公积金合并计算书combined statement of income and retained earnings 损益及保留盈余合并表combined statement of receipts and expenditures balances, etc. 收支余额等一览表combined statement of revenues -estimated and actual general and special revenue funds 估计岁入和实际岁入合并表—普通岁入基金和特种岁入基金common dollar financial statement 不变币值财务报表, 共同货币财务报表common-size financial statements 百分率财务报表comparative statements 比较(财务)报表, 比较计算书comparative statement of actual and estimated profit and loss 预期损益与实际损益比较表comparative statement of cost per production hour 生产小时成本比较表comparative statement of monthly cost per productive hour 生产小时每月成本比较表comparative statement of monthly operative cost per unit 每月单位作业成本比较表comparative statement of operation cost 作业成本比较表comparative statement of order costs 分批成本比较表comparative statement of product costs 产品成本比较表comparative statement of revenue and expense 收入与费用比较表comparative financial statement 比较财务报表comparative income statement 比较收入表, 比较损益计算书comparative operating statement 比较营业表composite percentage statement 综合百分比决算表compositive fund statement 综合基金表condensed income statement 简明损益计算书conditional statement 条件语言conglomerate financial statement 联合企业财务报表consolidated statement 汇总报表consolidated statement of cost of goods sold 合并销货成本表consolidated statement of resources and obligations 汇总资产负债表consolidated financial statement 包括子公司的财务报表consolidated income statement 损益汇报表consolidated retained earnings statement 统一盈余留存表consolidated surplus statement 综合[合并]盈余表corporate proxy statement 公司委托声明书cost statement 成本表counting statements 会计报表的编制方法credit statement 信用报告书current operating (performance) income statement 本期[经常]营业损益表current purchasing power statement 按现时购买力编制的财务报表customers statement 客户结单cut-off statement 截止日报表daily statement of account 每日[月]对帐单monthly statement of account 每日[月]对帐单declarative statement 声明书deficit reconciliation statement 亏损额计算书departmen-tal income statement 部门损益计算书descriptive financial statement 附有说明书的损益计算书detailed statement of accounts 帐户明细表detailed supporting statement 明细附表discussion statement 讨论表(即讨论式决算表)[NextPage]distribution statement 发行说明(即在技术文件的封面或扉页上, 说明文件的密级、发行控制范围等内容) distribution statement of service cost 服务费用分配表dynamic statement 动态报-3表1earned surplus statement 盈余公积计算书, 营业公积金表earnings statement 损益表environmental statement 环境报告environmental impact statement 环境影响评介; 环境预断评介estimatedstatement 估计表expenses statement 费用表explanatory statement 叙述式决算表final statement of accounts 往来帐目结算书financial statement 财政[务]决算financial position statement 财务状况表; 资产负债表fiscal statement 会计报表flow-of-funds statements 资金流量表footnotes accompanying statements 附有脚注的财务报表functional statement 按职能分列的计算书fund statement (=statement of changes in financial position) 资金变动情况表, 财务状况变动表funds flow statement 资金流量表general average statement 共同海损理算书general price level adjusted statement 按综合物价水平调整的报表general purpose statements 通用决算表giving-effect statement 预期报表graphic statement 图形决算表group financial statement 分组合并的财务报表income statement 所得[损益]计算书interest statement 息单interim statements 期中决算表(指决算前所编的决算表), 中期报表interim financial statement 中期财务报表interim income statement 期中损益计算书interim-earnings statement 期中盈利报表manufacturingstatement 制造成本表material(s)statement 原材料表mathe-matical statement 数学的陈述monthly statement of accounts 每月对帐单monthly financial statement 月结表, 月份财务报表monthly income statement 月份损益计算书multiple-step income statement 多级损益表numerical statement 统计objective statement (以费用的直接形式与用途表示的)用途别费用报表one hundred percent statement 百分率表operating-performance income statement 营业实绩收益表operation statement 营业表, 损益表partial income statement 部分损益表periodic(al) statement 定期报表periodic statistical statement 定期统计报表pictorial statement 图形(决算)表planned statement of nonoperating profit and loss 营业外损益计划表planned statement of standardized current capital 定额流动资金计划表position statement 财务状况表(资产负债表)premium statement 保险费帐单prepare statement 编报表price level adjusted statement 按价格水平调整的报表principal statement 主要报表pro forma statement 暂编报表, 暂编决算表, 预测报表pro forma income statement (=budgeted income statement) 预计[计划]损益计算书production statement 生产状况表[NextPage]profit commission statement 纯益手续费帐单projected financial statement 预编财务报表projected income statement 预计损益计算书proxy statement 股东签署的委托书recapitulation statement 摘要表, 汇总表reconciliation statement 调节表; (会计)对帐表reconciliation statement of account 帐户调节表registration statement 有价证券申请上市登记表reserve statement 保留指令retained earnings statement 营业盈余表, 保留收益表separate statement 附加声明settling clerk's statement 清算表single purpose statement 专用报表special purpose statement 专用决算表static statement 静态财务报告summary statement of cash receipts and disbursements 现金收支总表summary statement of development credits 开发信贷汇总表summary statement of receipt and expenditures 收支汇总表summary statement of resources and obligations 资产负债总表supporting statements 附表, 分表surplus statement 盈余表tabular statement 计算表trading statement 购货表; 购销表trailer statement 结束语句two-section income statement 两部式损益表unaudited financial statements 未审核财务报表under statement 少报unit income statement 单位损益计算书where-got where-gone statement 资产来源和运用表withholding statement 扣缴税款清单[凭单]written statement 书面声明, 文告written statement of claim 起诉的书面说明; 索赔清单statements in the instrument 票据[证券]上的记载事项statement of acceptance 支票上的承兑说明statement of account 对帐单, 结单statement of accumulated net income 累计净收益计算书statement of actual and estimated expenditures 实际和预计支出对照表statement of actual and estimated revenue 实际和预计收入对照表statement of affairs 资产负债结算表, 清算式资产负债表, 财产状况说明书statement of application of fund 资金运用表statement of appropriation of net income 净收入分配计算表statement of assets 资产目录statement of balance of payments 国际收支表statement of budgeted cost of goods manufactured 制成品预算成本表statement of business operation 营业表[损益表]statement of cash in treasury 库存现金表statement of cash in vault 库存表statement of cash receipts and disbursements 现金收支表statement of cash receipts disbursements and balance 现金收支及结存表statement of changes in financial position 资金变动情况表, 财务状况变动表statement of changes in general reserve 一般储备变动表statement of changes in resources available for commitment 可供承付的资金变动表statement of changes in retained earnings 留存收益变动表statement of changes in surplus 盈余变动表[NextPage]statement of claim in arbitration proceedings 仲裁程序中提出的申请statement of claim or defence relating to the substance of the dispute 关于讼事事项的原告或被告的陈述statement of condition 财务状况计算书, 借贷对照表statement of cost and production 成本及产量表statement of cost of goods manufactured (=manufacturing account) 制成品成本表statement of cost of manufacture (=statement of cost of production) 生产成本表statement of cost to manufacture and cost of goods sold 制造及销售成本表statement of current accounts 往来帐目明细表statement of current position 流动情况表statement of debit account 负债一览表statement of development credits approved 批准的开发信贷报表statement of dishonour (票据)拒付或拒绝承兑的声明statement of expenditures and encumbrance compared with appropriation 支出及保留数与核定拨款数比较表statement of financial accounting standards 财务会计标准说明书statement of financial condition 财务状况表statement of financial income and expenses 财务收益及费用表statement of financial operations 财务情况表, 金融业务情况表statement of funds and its application 资金运用表statement of income and expenditure 收支表, 损益表statement of income and profit-and-loss 总括性损益表statement of inspection 检验报告statement of liquidation 破产清算书statement of loans approved 批准的贷款项目表statement of loss and profit 损益表, 损益计算表statement of operating expense 营业费用表statement of operating revenue 营业收入表statement of partner's capitals 合伙人资本表statement of partnership liquidation 合伙清算表statement of payment 付款报告单statement of production cost 生产成本报告表statement of production expenses 生产费用表statement of profit calculation 利润计算表statement of protest 异议书statement of realization and liquidation 变产清理书, 清理实况表statement of receipts and disbursements 收支表statement of receipts and disbursements and cash balance 现金收支及结存表statement of receipts and disbursements of cash 现金收支表statement of resources and application of funds 资金来源及运用表statement of resources and liabilities 资产负债表statement of resources and their application 资金运用表statement of revenues and expenditures 收支对照表statement of revenue estimated and actual 预计与实际收入比较表statement of selling and administrative expenses 销售及管理费用表statement of settlement 清算书statement of shorts 丢失货物说明书statement of source and application of fund 资金来源运用表statement of sources and assets of fund (=statement of sources and disposition of funds) 资金来源及运用表statement of stockholder's equity 股东权益表statement of stockholder's investment 股东权益计算书statement of stockholders' net worth 股东权益净值计算书statements of the bill of exchange 提单上的记载事项statement of transfers from IBRD 国际复兴开发银行拨来资金报告书statement of variation in profit 利益增减分析表statement of voting power and subscriptions and supplementary resources 投票权, 认缴款项与补充资金报告书statement of working capital 营运资本表statement of working capital changes 运用资本增减表statement on auditing standards 审计标准说明书statement to customers 购货客户结单。