财务专业术语中英文对照表修订版

财务用语中英文对照以下是一些常见的财务用语中英文对照：1. 资产 Asset2. 负债 Liability3. 所有者权益 Owner's Equity4. 收入 Revenue5. 费用 Expense6. 利润 Profit7. 资本资本公积 Capital Surplus8. 实收资本 Paid-in Capital9. 盈余公积 Surplus Reserve10. 本年利润 Profit for the Year11. 利润分配 Profit Distribution12. 应付账款 Accounts Payable13. 应收账款 Accounts Receivable14. 存货 Inventory15. 固定资产 Fixed Asset16. 无形资产 Intangible Asset17. 流动资产 Current Asset18. 流动负债 Current Liability19. 长期负债 Long-term Liability20. 所有者权益合计 Total Owner's Equity21. 主营业务收入 Main Business Revenue22. 其他业务收入 Other Business Revenue23. 投资收益 Investment Income24. 营业外收入 Non-operating Income25. 营业成本 Operating Cost26. 营业税金及附加 Tax and Additional Expense27. 期间费用 Periodic Expense28. 管理费用 Administrative Expense29. 销售费用 Sales Expense30. 财务费用 Financial Expense31. 所得税费用 Income Tax Expense32. 其他业务支出 Other Business Expense33. 营业外支出 Non-operating Expense34. 利润总额 Total Profit35. 净利润 Net Profit36. 未分配利润 Undistributed Profit37. 外币报表折算差额 Translation Adjustment of Foreign Currency Statements38. 关联方交易 Related Party Transaction39. 非货币性交易 Non-monetary Transaction40. 或有事项 Contingencies41. 债务重组 Debt Restructuring42. 会计政策变更 Accounting Policy Change43. 会计估计变更 Accounting Estimate Change44. 前期差错更正 Correction of Prior Period Errors。

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

无论是在国内还是国际上，会计术语的词汇对照表都是学习和使用会计的基础之一。

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

本文所提供的词汇对照表并非全面，仅仅包含了部分常见的会计术语。

在实际应用中，根据具体情况可能还需要参考其他参考文献或术语表。

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

希望本文所提供的会计术语中英文词汇对照表能为读者提供帮助。

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

100个常见的财务术语的中英文对照：1.资产负债表-Balance Sheet2.利润表-Income Statement3.现金流量表-Cash Flow Statement4.权益-Equity5.负债-Liabilities6.应收账款-Accounts Receivable7.应付账款-Accounts Payable8.折旧-Depreciation9.摊销-Amortization10.毛利润-Gross Profit11.净利润-Net Profit12.营业收入-Revenue13.税前利润-Pre-Tax Profit14.税后利润-After-Tax Profit15.税收-Taxes16.预付账款-Prepaid Expenses17.固定资产-Fixed Assets18.流动资产-Current Assets19.非流动资产-Non-Current Assets20.货币资金-Cash and Cash Equivalents21.存货-Inventory22.无形资产-Intangible Assets23.有形资产-Tangible Assets24.股东权益-Shareholders'Equity25.市值-Market Value26.减值-Impairment27.财报-Financial Statements28.财务指标-Financial Ratios29.收入-Income30.费用-Expenses31.盈利-Profit32.成本-Cost33.利率-Interest Rate34.汇率-Exchange Rate35.通货膨胀-Inflation36.汇兑损益-Foreign Exchange Gain/Loss37.现金流量-Cash Flow38.资产负债表债务比率-Debt-to-Equity Ratio39.财务杠杆-Financial Leverage40.资本回报率-Return on Capital41.净现值-Net Present Value42.内部收益率-Internal Rate of Return43.投资回报率-Return on Investment44.市盈率-Price-to-Earnings Ratio45.市净率-Price-to-Book Ratio46.经营性现金流-Operating Cash Flow47.财务性现金流-Financing Cash Flow48.投资性现金流-Investing Cash Flow49.营业成本-Cost of Goods Sold50.资金流量-Funds Flow51.长期借款-Long-Term Debt52.短期借款-Short-Term Debt53.货币兑换-Currency Conversion54.固定成本-Fixed Cost55.变动成本-Variable Cost56.利润率-Profit Margin57.资产周转率-Asset Turnover Ratio58.财务分析-Financial Analysis59.资产减值准备-Allowance for Doubtful Accounts60.市场份额-Market Share61.总资产周转率-Total Asset Turnover Ratio62.资产负债率-Debt-to-Asset Ratio63.自由现金流-Free Cash Flow64.资产收益率-Return on Assets65.负债收益率-Return on Liabilities66.股票-Stocks67.债券-Bonds68.期权-Options69.期货-Futures70.衍生品-Derivatives71.投资组合-Investment Portfolio72.收益率-Yield73.偿付能力-Solvency74.信用评级-Credit Rating75.现值-Present Value76.未来值-Future Value77.现金比率-Cash Ratio78.流动比率-Current Ratio79.速动比率-Quick Ratio80.息税前利润-Earnings Before Interest and Taxes(EBIT)81.息税折旧及摊销前利润-Earnings Before Interest,Taxes, Depreciation,and Amortization(EBITDA)82.理财产品-Financial Products83.资产管理-Asset Management84.风险管理-Risk Management85.资金管理-Cash Management86.保险-Insurance87.投资银行-Investment Banking88.证券市场-Securities Market89.投资顾问-Investment Advisor90.股票交易-Stock Trading91.债券交易-Bond Trading92.基金-Mutual Fund93.证券投资-Securities Investment94.金融市场-Financial Market95.财务规划-Financial Planning96.财务顾问-Financial Advisor97.财务报表分析-Financial Statement Analysis98.会计准则-Accounting Standards99.会计周期-Accounting Period100.税率-Tax Rate。

会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss express ed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。

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。

一、财务术语中英文大全二、布鲁内尔：财会类专业术语三、[ 2020-6-26 15:15:00 | By: brunelcssa ]四、引荐share Ａ股；甲类股份五、abatement of tax 减税；减扣免税额六、ABN AMRO Bank N.V. 荷兰银行七、above-the-line expenditure 在线项目支出；经常预算支出八、above-the-line receipt 在线项目支出；经常预算支出九、ABSA Asia Limited 南非结合亚洲十、absolute change 相对数值变卦十一、absolute expenditure 实践开支十二、absolute guideline figure 相对准那么数字十三、absolute interest 相对权益十四、absolute order of discharge 相对破产解除令十五、absolute profit margin 相对利润幅度十六、absolute 实值；相对值十七、absolutely vested interest 相对既得权益十八、absorbed cost 已吸收本钱；已分摊本钱十九、absorption 吸收；分摊；兼并二十、absorption rate 吸收率；摊配率；分摊率二十一、ACB Finance Limited 亚洲商业财务二十二、acceptable form of reciprocity 合理的互惠条件二十三、acceptable rate 适当利率；适当汇率二十五、acceptance for honour 参与承兑二十六、acceptor 承兑人；接受人；受票人二十七、acceptor for honour 参与承兑人二十八、accident insurance 不测保险二十九、Accident Insurance Association of Hong Kong 香港不测保险公会三十、accident insurance scheme 不测保险方案三十一、accident year basis 不测年度基准三十二、accommodation 通融；存款三十三、accommodation bill 通融票据；空头票据三十四、accommodation party 汇票代发人三十五、account balance 账户余额；账户结余三十六、account book 帐簿三十七、account collected in advance 预收款项三十八、account current book 往来帐簿三十九、account of after-acquired property 预先取得的财富报告四十、account of defaulter 拖欠帐目四十一、account payable 应付帐款四十二、account payee only [A/C payee only] 只可转帐；存入收款人账户四十三、account receivable 应收帐款四十四、account receivable report 应收帐款报表四十五、account statement 结单；账单；会计财务报表四十六、account title 账户称号；会计科目四十八、Accountant´s Report Rules 会计师报告规那么四十九、accounting and auditing prcedure 会计与审计顺序；会计与核数顺序五十、Accounting Arrangements «会计布置»五十一、accounting basis 会计基础五十二、accounting by Official Receiver 破产管理署署长呈交的帐目五十三、Accounting Circular «会计通告»五十四、accounting class 会计类别五十五、accounting date 记帐日期；会计结算日期五十六、accounting for money 款项核算五十七、Accounting Officer 会计主任五十八、accounting period 会计报告期；会计期五十九、accounting policy 会计政策；会计方针六十、accounting practice 会计惯例六十一、accounting principle 会计准那么六十二、accounting record 会计记载六十三、accounting report 会计报告清产核资Take inventory of property and make an accounting of funds 留存公积金Retain the common reserve funds六十四、留存公益金Retain the public welfare fund六十五、Accounting Services Branch [Treasury] 会计事务部〔库务署〕六十六、Accounting Society of China 中国会计学会六十七、accounting statement 会计报表六十九、accounting transaction 会计事项；帐务买卖七十、accounting treatment 会计处置七十一、accounting year 会计年度七十二、accretion 增值；添加七十三、accrual 应计项目；应累算数目七十四、accrual basis 应计制；权责发作制七十五、accrual basis accounting 应计制会计；权责发作制会计七十六、accrue 应累算；应计七十七、accrued benefit 应累算利益七十八、accrued charges 应计费用七十九、accrued cumulative preference share dividend 应累算的累积优先股股息八十、accrued expenses 应累算费用八十一、accrued interest payable 应付利息；应计未付利息八十二、accrued interest receivable 应收利息；应计未收利息八十三、accrued right 累算权益八十四、accruing profit 应累算的利润八十五、accumulated fiscal reserve 累积财政储藏八十六、accumulated profit 累积利润；滚存溢利八十七、accumulated reserve 累积储藏八十八、accumulation of surplus income 累积收益盈余八十九、acquired assets 既得资产九十、acquisition 收买；置办；取得九十二、acquisition expenses 置办费用九十三、acquisition of 100% interest 收买全部股权九十四、acquisition of control 取得控制权九十五、acquisition of fixed assets 置办固定资产九十六、acquisition of shell 〝买壳〞九十七、acquisition price 收卖价九十八、act of God 天灾九十九、acting partner 执事合伙人百、active market 买卖生动的市场；交投畅旺的市场；旺市百一、active partner 积极参与的合伙人百二、active trading 交投生动百三、actual circulation 实践流通百四、actual cost 实践本钱百五、actual expenditure 实践开支；实践支出百六、actual income 实践入息；实践支出；实践收益百七、actual market 现货市场百八、actual price 现货价；实践价钱百九、actual profit 实践利润百十、actual quotation 实盘；实践价位；实践报价百十一、actual year basis 按实践年度计算百十二、actuals 实货百十三、actuarial investigation 精算调查百十五、actuarial report 精算师报告百十六、Actuarial Society of Hong Kong 香港精算学会百十七、actuarial valuation 精算师估值百十八、actuary 精算师百十九、ad referendum agreement 暂定协议；有待复核的协议百二十、ad valorem duty 从价税；按值征税百二十一、ad valorem duty system 从价税制百二十二、ad valorem fee 从价费百二十三、ad valorem tariff 从价关税百二十四、additional allowance 额外免税额百二十五、additional amount for unexpired risk 未过时风险的额外款额百二十六、additional assessable profit 补加应评税利润百二十七、additional assessment 补加评税百二十八、additional commitment 额外承当百二十九、additional commitment vote 额外承当拨款百三十、additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额百三十一、additional dependent parent allowance 供养父母额外免税额百三十二、additional provision 额外拨款百三十三、additional stamp duty 附加印花税百三十四、additional tax 补加税罚款；补加税款百三十五、Additional Tax Demand Note 交纳补加税罚款通知书；交纳补加税款通知书百三十七、adjudicated bankrupt 裁定破产人百三十八、adjudication fee 裁定费；评定印花税额手续费；评价契据费百三十九、adjudication of bankruptcy 裁定破产；宣告破产百四十、adjudication of insolvency 裁定有力归还债务百四十一、adjusted actual 经调整的实数；调整后的实数百四十二、adjusted current assets 经调整的活动资产；调整后的活动资产百四十三、adjusted figure 经调整的数字；调整后的数额百四十四、adjusted liabilities 经调整的负债；调整后的负债百四十五、adjusted loss 经调整的盈余；调整后的盈余百四十六、adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值百四十七、adjusted profit 经调整的利润；调整后的利润百四十八、adjusted surplus 经调整的盈余额；调整后的盈余额百四十九、adjusted 经调整的价值；调整后的价值百五十、adjustment 调整；修订；理算〔保险〕百五十一、adjustment centre 调剂中心百五十二、adjustment lag 调整进程的时间差距；调整时差百五十三、adjustment mechanism 调零件制百五十四、adjustment of loss 盈余调整百五十五、adjustment process 调整进程；调整顺序百五十六、adjustment range 调整幅度百五十七、administered exchange rate 受控制汇率融管理局〕百五十九、administration expenses 行政费用百六十、administration fee 手续费；行政费百六十一、administration in bankruptcy 破产管理百六十二、administration order 遗产管理令百六十三、administrator 管理人；遗产管理人百六十四、administrator of the estate 遗产管理人百六十五、admission of debt 债项供认书百六十六、admission of proof 接纳债务证明百六十七、advance 放存款项；垫付款项；预支款项；预付款项百六十八、advance account 暂支帐目；预付款账户百六十九、advance compensation 预付补偿金百七十、advance from shareholder 股东垫款百七十一、advance pending reimbursement 预支以待日后付还百七十二、advanced economy 先进经济体系百七十三、advancement 预付；预付财富百七十四、advances warrant 垫款令百七十五、advancing 贷出百七十六、adverse balance 逆差百七十七、adverse exchange 逆汇百七十八、advertisement addressed to shareholders 在报章刊登的致股东通告百七十九、advice for collection 托收通知书百八十一、advice of payment 付款通知百八十二、Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕百八十三、Advisory Committee on Diversification 经济多元化咨询委员会百八十四、affidavit 誓章；遗产申报誓章百八十五、affidavit of no receipt 述明无收款的誓章百八十六、affiliate 联号；联营公司；隶属公司百八十七、affiliated company 隶属公司；联号；联营公司百八十八、affirmation [estate duty] 非宗教式宣誓〔遗产税〕百八十九、affordability 担负才干百九十、African Development Bank [AfDB] 非洲开发银行百九十一、after-acquired property 预先取得的财富百九十二、after-hours dealing 市后买卖百九十三、after-tax profit 税后盈利；税后利润；税后溢利百九十四、agency agreement 代理协议百九十五、agency expenses 代理机构的开支百九十六、agency fee 代理费百九十七、Agency Law «代理法»百九十八、agent 代理人；承销人百九十九、agent of company 公司代理人二百、agent´s fee 代理人费；经纪费二百一、aggregate 总计；总数；总体数字二百三、aggregate assets and liabilities 总体资产与负债二百四、aggregate at constant price 按固定价钱计算的总体数字二百五、aggregate demand 总需求二百六、aggregate gross position 总持仓量二百七、aggregate limit 总限额二百八、aggregate of salaries tax 算计薪俸税二百九、aggregate performance 总体表现；总体业绩二百十、aggregate supply 总体供应二百十一、aggregate surplus 总盈余二百十二、aggregate total 全体总额二百十三、aggregate 总值；算计价值二百十四、aggregated basis 算计基准二百十五、aggregated net chargeable income 算计应课税入息实额二百十六、aggregation 兼并计算；算计；总和二百十七、aggregation of incomes of husband and wife 夫妇入息兼并计算二百十八、aggregation of property 财富的总和二百十九、agio 差价；贴水二百二十、Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment «香港政府和日本政府关于相互促进和维护投资协议»二百二十一、Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment «香港政府和奥天时共和国政府关于相互促进和维护投资协议»二百二十二、Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment «香港政府和法兰西共和国政府关于相互促进和维护投资协议»二百二十三、Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment «香港政府和大韩民国政府关于相互促进和维护投资协议»二百二十四、agreement for a settlement 授产协议二百二十五、agreement for assignment 转让协议二百二十六、agreement for sale 售卖协议；买卖协议二百二十七、agreement for sale and purchase 买卖协议二百二十八、agreement for the payment of interest 支付利息协议二百二十九、agreement for the repayment of money 还款协议二百三十、agreement of reinsurance 再保险协议二百三十一、Agricultural Bank of China 中国农业银行二百三十二、air passenger departure tax 飞机乘客离境税二百三十三、Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕二百三十四、airport tax 机场税二百三十五、alcohol duty 酒精税二百三十六、alienation 让与；让渡；转让二百三十七、alimony 生活费；赡养费二百三十八、All Ordinaries Index [AOI] 一切普通股指数二百四十、All Sales Record for Stock Market «股票市场成交报告»二百四十一、Allied Capital Resources Limited 新联财务二百四十二、all-items index [Consumer Price Index] 总指数〔消费物价指数〕二百四十三、allocation letter 拨款信件二百四十四、allocation of fund 分配款项；预留款项二百四十五、allocation of profit 利润分配；溢利分配二百四十六、allocation warrant 拨款令二百四十七、allotment 分配；配股二百四十八、allotment notice 股份配售通知；配股通知二百四十九、allotment of shares 股份分配二百五十、allowable 可获宽免；免税的二百五十一、allowable business loss 可扣除的营业盈余二百五十二、allowable expenses 可扣税的支出二百五十三、allowance 免税额；津贴；备抵；预备金二百五十四、allowance for debts 债项的免税额二百五十五、allowance for depreciation by wear and tear 耗损折旧免税额二百五十六、allowance for funeral expenses 殡殓费的免税额二百五十七、allowance for inflation 为通货收缩而预留的款项；通胀预备金二百五十八、allowance for repairs and outgoings 修葺及支出方面的免税额二百五十九、allowance to debtor 给债务人的津贴二百六十、alteration of capital 资本更改二百六十一、alternate trustee 候补受托人二百六十三、ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕二百六十四、ambit of charges 征税范围；收费范围二百六十五、amended valuation 经修订的估值二百六十六、American Commodities Exchange 美国商品买卖所二百六十七、American Express Bank Limited 美国运通银行二百六十八、American Stock Exchange 美国证券买卖所二百六十九、amortization 摊销二百七十、amount due from banks 寄存银行同业的款项二百七十一、amount due from banks abroad 寄存海外银行同业的款项二百七十二、amount due from holding companies 控股公司欠款二百七十三、amount due from local banks 寄存本港银行同业的款项二百七十四、amount due to banks 银行同业的存款二百七十五、amount due to banks abroad 海外银行同业的存款二百七十六、amount due to holding companies 控股公司存款二百七十七、amount due to local banks 本港银行同业的存款二百七十八、amount due to outport banks 外埠银行同业的存款二百七十九、二百八十、、资产类Assets二百八十一、二百八十二、活动资产Current assets二百八十三、货币资金Cash and cash equivalents二百八十四、1001 现金Cash二百八十六、1009 其他货币资金Other cash and cash equivalents二百八十七、100901 外埠存款Other city Cash in bank二百八十八、100902 银行本票Cashier''s cheque二百八十九、100903 银行汇票Bank draft二百九十、100904 信誉卡Credit card二百九十一、100905 信誉证保证金L/C Guarantee deposits二百九十二、100906 存出投资款Refundable deposits二百九十三、1101 短期投资Short-term investments二百九十四、110101 股票Short-term investments - stock二百九十五、110102 债券Short-term investments - corporate bonds二百九十六、110103 基金Short-term investments - corporate funds二百九十七、110110 其他Short-term investments - other二百九十八、1102 短期投资涨价预备Short-term investments falling price reserves 二百九十九、应收款Account receivable三百、1111 应收票据Note receivable三百一、银行承兑汇票Bank acceptance三百二、商业承兑汇票Trade acceptance三百三、1121 应收股利Dividend receivable三百四、1122 应收利息Interest receivable三百五、1131 应收账款Account receivable三百六、1133 其他应收款Other notes receivable三百七、1141 坏账预备Bad debt reserves三百八、1151 预付账款Advance money三百九、1161 应收补贴款Cover deficit by state subsidies of receivable三百十、库存资产Inventories三百十一、1201 物资推销Supplies purchasing三百十二、1211 原资料Raw materials三百十三、1221 包装物Wrappage三百十四、1231 低值易耗品Low-value consumption goods三百十五、1232 资料本钱差异Materials cost variance三百十六、1241 自制半成品Semi-Finished goods三百十七、1243 库存商品Finished goods三百十八、1244 商品进销差价Differences between purchasing and selling price三百十九、1251 委托加工物资Work in process - outsourced三百二十、1261 委托代销商品Trust to and sell the goods on a commission basis三百二十一、1271 受托代销商品Commissioned and sell the goods on a commission basis三百二十二、1281 存货涨价预备Inventory falling price reserves三百二十三、1291 分期收款收回商品Collect money and send out the goods by stages三百二十四、1301 待摊费用Deferred and prepaid expenses三百二十五、临时投资Long-term investment三百二十六、1401 临时股权投资Long-term investment on stocks三百二十八、140102 其他股权投资Other investment on stocks三百二十九、1402 临时债务投资Long-term investment on bonds三百三十、140201 债券投资Investment on bonds三百三十一、140202 其他债务投资Other investment on bonds三百三十二、1421 临时投资减值预备Long-term investments depreciation reserves三百三十三、股权投资减值预备Stock rights investment depreciation reserves 三百三十四、债务投资减值预备Bcreditor''s rights investment depreciation reserves三百三十五、1431 委托存款Entrust loans三百三十六、143101 本金Principal三百三十七、143102 利息Interest三百三十八、143103 减值预备Depreciation reserves三百三十九、1501 固定资产Fixed assets三百四十、房屋Building三百四十一、修建物Structure三百四十二、机器设备Machinery equipment三百四十三、运输设备Transportation facilities三百四十四、工具用具Instruments and implement三百四十五、1502 累计折旧Accumulated depreciation三百四十六、1505 固定资产减值预备Fixed assets depreciation reserves三百四十七、房屋、修建物减值预备Building/structure depreciation reserves三百四十九、1601 工程物资Project goods and material三百五十、160101 公用资料Special-purpose material三百五十一、160102 公用设备Special-purpose equipment三百五十二、160103 预付大型设备款Prepayments for equipment三百五十三、160104 为消费预备的工具及用具Preparative instruments and implement for fabricate三百五十四、1603 在建工程Construction-in-process三百五十五、装置工程Erection works三百五十六、在装置设备Erecting equipment-in-process三百五十七、技术改造工程Technical innovation project三百五十八、大修缮工程General overhaul project三百五十九、1605 在建工程减值预备Construction-in-process depreciation reserves三百六十、1701 固定资产清算Liquidation of fixed assets三百六十一、1801 有形资产Intangible assets三百六十二、专利权Patents三百六十三、非专利技术Non-Patents三百六十四、商标权Trademarks, Trade names三百六十五、著作权Copyrights三百六十六、土地运用权Tenure三百六十七、商誉Goodwill三百六十八、1805 有形资产减值预备Intangible Assets depreciation reserves三百七十、商标权减值预备trademark rights depreciation reserves三百七十一、1815 未确认融资费用Unacknowledged financial charges三百七十二、待处置财富损溢Wait deal assets loss or income三百七十三、1901 长等候摊费用Long-term deferred and prepaid expenses三百七十四、1911 待处置财富损溢Wait deal assets loss or income三百七十五、191101待处置活动资产损溢Wait deal intangible assets loss or income三百七十六、191102待处置固定资产损溢Wait deal fixed assets loss or income 三百七十七、三百七十八、二、负债类Liability三百七十九、三百八十、短期负债Current liability三百八十一、2101 短期借款Short-term borrowing三百八十二、2111 应付票据Notes payable三百八十三、银行承兑汇票Bank acceptance三百八十四、商业承兑汇票Trade acceptance三百八十五、2121 应付账款Account payable三百八十六、2131 预收账款Deposit received三百八十七、2141 代销商品款Proxy sale goods revenue三百八十八、2151 应付工资Accrued wages三百八十九、2153 应付福利费Accrued welfarism三百九十、2161 应付股利Dividends payable三百九十二、217101 应交增值税value added tax payable三百九十三、21710101 进项税额Withholdings on VAT三百九十四、21710102 已交税金Paying tax三百九十五、21710103 转出未交增值税Unpaid VAT changeover三百九十六、21710104 减免税款Tax deduction三百九十七、21710105 销项税额Substituted money on VAT三百九十八、21710106 出口退税Tax reimbursement for export三百九十九、21710107 进项税额转出Changeover withnoldings on VAT四百、21710108 出口抵减外销产品应征税额Export deduct domestic sales goods tax 四百一、21710109 转出多交增值税Overpaid VAT changeover四百二、21710110 未交增值税Unpaid VAT四百三、217102 应交营业税Business tax payable四百四、217103 应交消费税Consumption tax payable四百五、217104 应交资源税Resources tax payable四百六、217105 应交所得税Income tax payable四百七、217106 应交土地增值税Increment tax on land value payable四百八、217107 应交城市维护树立税Tax for maintaining and building cities payable四百九、217108 应交房产税Housing property tax payable四百十、217109 应交土地运用税Tenure tax payable四百十一、217110 应交车船运用税Vehicle and vessel usage license plate tax(VVULPT) payable四百十三、2176 其他应交款Other fund in conformity with paying四百十四、2181 其他应付款Other payables四百十五、2191 预提费用Drawing expense in advance四百十六、其他负债Other liabilities四百十七、2201 待转资产价值Pending changerover assets value四百十八、2211 估量负债Anticipation liabilities四百十九、临时负债Long-term Liabilities四百二十、2301 临时借款Long-term loans四百二十一、一年内到期的临时借款Long-term loans due within one year四百二十二、一年后到期的临时借款Long-term loans due over one year四百二十三、2311 应付债券Bonds payable四百二十四、231101 债券面值Face value, Par value四百二十五、231102 债券溢价Premium on bonds四百二十六、231103 债券折价Discount on bonds四百二十七、231104 应计利息Accrued interest四百二十八、2321 临时应付款Long-term account payable四百二十九、应付融资租赁款Accrued financial lease outlay四百三十、一年内到期的临时应付Long-term account payable due within one year四百三十一、一年后到期的临时应付Long-term account payable over one year 四百三十二、2331 专项应付款Special payableyear四百三十四、一年后到期的专项应付Long-term special payable over one year四百三十五、2341 递延税款Deferral taxes四百三十六、四百三十七、三、一切者权益类OWNERS'' EQUITY四百三十八、四百三十九、资本Capita四百四十、3101 实收资本(或股本) Paid-up capital(or stock)四百四十一、实收资本Paicl-up capital四百四十二、实收股本Paid-up stock四百四十三、3103 已出借投资Investment Returned四百四十四、公积四百四十五、3111 资本公积Capital reserve四百四十六、311101 资本(或股本)溢价Cpital(or Stock) premium四百四十七、311102 接受捐赠非现金资产预备Receive non-cash donate reserve 四百四十八、311103 股权投资预备Stock right investment reserves四百四十九、311105 拨款转入Allocate sums changeover in四百五十、311106 外币资本折算差额Foreign currency capital四百五十一、311107 其他资本公积Other capital reserve四百五十二、3121 盈余公积Surplus reserves四百五十三、312101 法定盈余公积Legal surplus四百五十四、312102 恣意盈余公积Free surplus reserves四百五十六、312104 储藏基金Reserve fund四百五十七、312105 企业开展基金Enterprise expension fund四百五十八、312106 利润出借投资Profits capitalizad on return of investment 四百五十九、利润Profits四百六十、3131 本年利润Current year profits四百六十一、3141 利润分配Profit distribution四百六十二、314101 其他转入Other chengeover in四百六十三、314102 提取法定盈余公积Withdrawal legal surplus四百六十四、314103 提取法定公益金Withdrawal legal public welfare funds四百六十五、314104 提取储藏基金Withdrawal reserve fund四百六十六、314105 提取企业开展基金Withdrawal reserve for business expansion四百六十七、314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund四百六十八、314107 利润出借投资Profits capitalizad on return of investment 四百六十九、314108 应付优先股股利Preferred Stock dividends payable四百七十、314109 提取恣意盈余公积Withdrawal other common accumulation fund四百七十一、314110 应付普通股股利Common Stock dividends payable四百七十二、314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)四百七十三、314115 未分配利润Undistributed profit四百七十五、四、本钱类Cost四百七十六、四百七十七、4101 消费本钱Cost of manufacture四百七十八、410101 基本消费本钱Base cost of manufacture 四百七十九、410102 辅佐消费本钱Auxiliary cost of manufacture 四百八十、4105 制造费用Manufacturing overhead四百八十一、资料费Materials四百八十二、管理人员工资Executive Salaries四百八十三、奖金Wages四百八十四、在职金Retirement allowance四百八十五、补贴Bonus四百八十六、外保劳务费Outsourcing fee四百八十七、福利费Employee benefits/welfare四百八十八、会议费Coferemce四百八十九、加班餐费Special duties四百九十、市内交通费Business traveling四百九十一、通讯费Correspondence四百九十二、费Correspondence四百九十三、水电取暖费Water and Steam四百九十四、税费Taxes and dues四百九十五、租赁费Rent四百九十六、管理费Maintenance四百九十八、油料费Vehicles maintenance四百九十九、培训费Education and training五百、接待费Entertainment五百一、图书、印刷费Books and printing五百二、运费Transpotation五百三、保险费Insurance premium五百四、支付手续费Commission五百五、杂费Sundry charges五百六、折旧费Depreciation expense五百七、机物料消耗Article of consumption五百八、休息维护费Labor protection fees五百九、时节性停工损失Loss on seasonality cessation 五百十、4107 劳务本钱Service costs五百十一、五百十二、五、损益类Profit and loss五百十三、五百十四、支出Income五百十五、业务支出OPERATING INCOME五百十六、5101 主营业务支出Prime operating revenue 五百十七、产品销售支出Sales revenue五百十八、效劳支出Service revenue五百十九、5102 其他业务支出Other operating revenue五百二十一、代购代售五百二十二、包装物出租Wrappage lease五百二十三、出让资产运用权支出Remise right of assets revenue五百二十四、返还所得税Reimbursement of income tax五百二十五、其他支出Other revenue五百二十六、5201 投资收益Investment income五百二十七、短期投资收益Current investment income五百二十八、临时投资收益Long-term investment income五百二十九、计提的委托存款减值预备Withdrawal of entrust loans reserves 五百三十、5203 补贴支出Subsidize revenue五百三十一、国度扶持补贴支出Subsidize revenue from country五百三十二、其他补贴支出Other subsidize revenue五百三十三、5301 营业外支出NON-OPERATING INCOME五百三十四、非货币性买卖收益Non-cash deal income五百三十五、现金溢余Cash overage五百三十六、处置固定资产净收益Net income on disposal of fixed assets 五百三十七、出售有形资产收益Income on sales of intangible assets五百三十八、固定资产盘盈Fixed assets inventory profit五百三十九、罚款净支出Net amercement income五百四十、支出Outlay五百四十一、业务支出Revenue charges五百四十二、5401 主营业务本钱Operating costs五百四十四、效劳本钱Cost of service五百四十五、5402 主营业务税金及附加Tax and associate charge 五百四十六、营业税Sales tax五百四十七、消费税Consumption tax五百四十八、城市维护树立税Tax for maintaining and building cities 五百四十九、资源税Resources tax五百五十、土地增值税Increment tax on land value五百五十一、5405 其他业务支出Other business expense五百五十二、销售其他资料本钱Other cost of material sale五百五十三、其他劳务本钱Other cost of service五百五十四、其他业务税金及附加费Other tax and associate charge 五百五十五、费用Expenses五百五十六、5501 营业费用Operating expenses五百五十七、代销手续费Consignment commission charge五百五十八、运杂费Transpotation五百五十九、保险费Insurance premium五百六十、展览费Exhibition fees五百六十一、广告费Advertising fees五百六十二、5502 管理费用Adminisstrative expenses五百六十三、职工工资Staff Salaries五百六十四、修缮费Repair charge五百六十五、低值易耗摊销Article of consumption五百六十七、差旅费Travelling expense五百六十八、工会经费Labour union expenditure五百六十九、研讨与开发费Research and development expense五百七十、福利费Employee benefits/welfare五百七十一、职工教育经费Personnel education五百七十二、就业保险费Unemployment insurance五百七十三、休息保险费Labour insurance五百七十四、医疗保险费Medical insurance五百七十五、会议费Coferemce五百七十六、延聘中介机构费Intermediary organs五百七十七、咨询费Consult fees五百七十八、诉讼费Legal cost五百七十九、业务招待费Business entertainment五百八十、技术转让费Technology transfer fees五百八十一、矿产资源补偿费Mineral resources compensation fees五百八十二、排污费Pollution discharge fees五百八十三、房产税Housing property tax五百八十四、车船运用税Vehicle and vessel usage license plate tax(VVULPT) 五百八十五、土地运用税Tenure tax五百八十六、印花税Stamp tax五百八十七、5503 财务费用Finance charge五百八十八、利息支出Interest exchange五百九十、各项手续费Charge for trouble五百九十一、各项专门借款费用Special-borrowing cost五百九十二、5601 营业外支出Nonbusiness expenditure五百九十三、捐赠支出Donation outlay五百九十四、减值预备金Depreciation reserves五百九十五、十分损失Extraordinary loss五百九十六、处置固定资产净损失Net loss on disposal of fixed assets 五百九十七、出售有形资产损失Loss on sales of intangible assets五百九十八、固定资产盘亏Fixed assets inventory loss五百九十九、债务重组损失Loss on arrangement六百、罚款支出Amercement outlay六百一、5701 所得税Income tax六百二、以前年度损益调整Prior year income adjustment。

日期: 2007年8月外商投资工业企业会计报表Financial Statements for Industrial Enterprises with Foreign Investment ━━━━━━━━━━━━━━━━1 (企业名称NAME OF ENTERPRISE)2 资产负债表BALANCE SHEET3 _____年_____月_____日会外工01表4 As of (month/date) 19 FORM AFI (INDUSTRIAL)-015 单位MONETARY UNIT:6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━7 资产行次年初数期末数8 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD9 ────────────────────────────────────────10 流动资产：CURRENT ASSETS11 现金Cash on hand 112 银行存款Cash in bank 213 有价证券Marketable securities 414 应收票据Notes receivable 515 应收账款Accounts receivable 616 减：坏账准备Less: provision for bad debts 717 预付货款Advances to suppliers 818 其他应收款Other receivables 1019 待摊费用Prepaid expense 1120 存货Inventories 1221 减：存货变现损失准备Less: Provision for loss on realization of22 inventories 1323 一年内到期的长期投资Long-term investments maturing within one year 1524 其他流动资产Other current assets 1625 流动资产合计Total current assets 1726 长期投资：LONG-TERM INVESTMENTS:27 长期投资Long-term investments 1828 一年以上的应收款项Receivables collectible after one year 2029 固定资产：FIXED ASSETS:30 固定资产原价Fixed assets-cost 2131 减：累计折旧Less: Accumulated depreciation 2232 固定资产净值Fixed assets-net value 2333 固定资产清理Disposal of fixed assets 2734 在建工程：CONSTRUCTION IN PROGRESS:35 在建工程Construction in progress 2836 无形资产：INTANGIBLE ASSETS:37 场地使用权Land occupancy right 2938 工业产权及专有技术Industry property rights and proprietary39 technology 3040 其他无形资产Other intangible assets 3141 无形资产合计Total intangible assets 3242 其他资产：OTHER ASSETS:43 开办费Organization expense 3344 筹建期间汇兑损失Exchange loss during startup period 3445 递延投资损失Deferred loss on investments 3546 递延税款借项Deferred tax charges 3647 其他递延支出Other deferred expense 3748 待转销汇兑损失Unamortized exchange loss 3849 其他资产合计Total other assets 4050 资产总计TOTAL ASSETS 4151 负债及所有者权益52 LIABILITIES AND OWNER’’S EQUITY53 流动负债：CURRENT LIABILITIES：54 短期借款Short-term loans 4255 应付票据Notes payable 4356 应付账款Accounts payable 4457 应付工资Accrued payroll 4558 应交税金Taxes payable 4659 应付股利Dividends payable 4760 预收货款Advances from customers 4861 其他应付款Other payables 5062 预提费用Accrued expense 5163 职工奖励及福利基金Staff and workers’’bonus and we lfare fund 5264 一年内到期的长期负债Long-term liabilities due within one year 5365 其他流动负债Other current liabilities 5466 流动负债合计Total current liabilities 5567 长期负债：LONG-TERM LIABILITIES：68 长期借款Long-term loans 5669 应付公司债Debentures payable 5770 应付公司债溢价(折价) Premium (discount)on debentures payable 5871 一年以上的应付款项Payables due after one year 5972 长期负债合计Total long-term liabilities 6073 其他负债：OTHER LIABILITIES：74 筹建期间汇兑收益Exchange gain during start-up period 6175 递延投资收益Deferred gain on investments 6276 递延税款贷项Deferred tax credits 6377 其他递延贷项Other deferred credits 6478 待转销汇兑收益Unamortized exchange gain 6579 其他负债合计Total other liabilities 6680 负债合计Total liabilities 6781 所有者权益：OWNER’’S EQUITY：82 资本总额(货币名称及金额______)83 Registered capital(currency and amount________)84 实收资本(非人民币货币资本期末金额_______) 6885 Paid-in capital(amount of non-RMB currency at end of period_________)86 其中：中方投资(非人民币货币资本期末金额_________) 6987 Including: Chinese investments (amount of non-RBM currency at end88 of period______)89 外方投资( 非人民币货币资本期末金额________) 7090 Foreign investments (amount of non-RMB currency at end of period______)91 减：已归还投资Less: Investments returned 7192 资本公积Capital surplus 7293 储备基金Reserve fund 7494 企业发展基金Enterprise expansion fund 7595 利润归还投资Profit capitalized on return of investments 7696 本年利润Current year net income 7797 未分配利润Undistributed profit 7898 所有者权益合计Total owner’’s equity 8099 负债及所有者权益总计TOTAL LIABILITIES AND OWNER’’S EQUITY 81100 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━101 附注：NOTES:102 1.受托加工材料Customers’’materials to be processed ______;103 2.受托代销商品Consignment-in ______;104 3.代管商品物资Goods held for others ______;105 4.由企业负责的应收票据贴现Notes receivable discounted with recourse ________;106 5.租入固定资产Fixed assets under operating lease ________;107 6.本年支付的进口环节税金Current year payment of import taxes ________.108109 ━━━━━━━━━━━━━━━━━━━━110 企业名称NAME OF ENTERPRISE111 利润表INCOME STA TEMENT112 _____年度_____季度_____月份113 For the year(or quarter, month) ended(month/date)19________114 会外工02表FORM AFI(INDUSTRIAL)-02115 单位：MONETARY UNIT:116 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━117 项目行次本期数本年累计数上年同期累计数118 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE119 ────────────────────────────────────────120 产品销售收入Sales 1121 其中：出口产品销售收入Including: Export Sales 2122 减：销售折扣与折让Less: Sales discounts and allowances 3123 产品销售净额Net sales 4124 减：产品销售税金Less: Sales tax 5125 产品销售成本Cost of sales 6126 其中：出口产品销售成本Including: Cost of export sales 7127 产品销售毛利Gross profit 8128 减：销售费用Less: Selling expense 9129 管理费用General and administrative expense 10130 财务费用Financial expense 11131 其中：利息支出(减利息收入) 12132 Including：Interest expense(less interest income)133 汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13134 产品销售利润Income from main operation 14135 加：其他业务利润Add: Income from other operations 15136 营业利润Operating income 16137 加：投资收益Add: Investment income 17138 营业外收入Non-operating income 18139 减：营业外支出Less: Non-operating expense 19140 加：以前年度损益调整20141 Add: Adjustment to prior year’’s income and expense142 利润总额Income before tax 21143 减：所得税Less: Income tax 22144 净利润Net income 23145 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━146 附注：NOTES:147 出口产品销售收入：(1)非人民币货币名称和金额148 Export sales: Non-RMB currency(name and amount)149 折合记账本位币金额150 Translated into recording currency (amount)151 (2)非人民币货币名称和金额152 Non-RMB currency(name and amount)153 折合记账本位币金额154 Translated into recording currency (amount)155 ━━━━━━━━━━━━━━━━━━156 (企业名称NAME OF ENTERPRISE )157 财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION158 _______年度159 For the year ended December 31,19________160 会外工03表161 FORM AFI(INDUSTRIAL)-03162 单位MONETARY UNIT:163 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━164 流动资金来源和运用行次金额165 SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT166 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━167 一、流动资金来源SOURCES OF WORKING CAPITAL168 1.本年净利润Current year net income 1169 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital170 (1)固定资产折旧Depreciation of fixed assets 2171 (2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3172 and other assets(less amortization of other liabilities)173 (3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 4174 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 5175 (5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term176 investments (less amortization of discount) 6177 (6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures178 payable (less amortization of discount) 7179 (7)捐赠固定资产支出Expenditure on donation of fixed assets 8180 (8)递延税款Deferred taxes 9181 (9)其他不影响流动资产的费用和损失10182 Other expense & losses not affecting working capital183 小计SUB-TOTAL 12184 2.其他来源：Other sources:185 (1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets186 (less expense) 13187 (2)收回长期投资Realization of long-term investments 14188 (3)减少固定资产Decrease of fixed assets 15189 (4)减少无形资产Decrease of intangible assets 16190 (5)增加长期借款Increase of long-term loans 17191 (6)发行公司债Issuance of debentures 18192 (7)增加其他负债Increase of other liabilities 19193 (8)增加储备基金和企业发展基金Increase of reserve fund and194 enterprise expansion fund 20195 (9)增加资本Increase of capital 21196 (10)增加资本公积Increase of capital surplus 22197 (11)弥补亏损Recovery of loss 23198 小计SUB-TOTAL 25199 流动资金来源合计TOTAL SOURCES OF WORKING CAPITAL 26200 二、流动资金运用APPLICA TIONS OF WORKING CAPITAL201 1.利润分配Distribution of profit202 (1)职工奖励及福利基金Staff and workers’’bonus and welfare fund 27203 (2)储备基金Reserve fund 28204 (3)企业发展基金Enterprise expansion fund 29205 (4)股利Dividends 30206 (5)利润归还所有者投资Profit capitalized on return of owner’’s investments 31207 (6)利润增资Profit reinvestments 32208 小计SUB-TOTAL 34209 2.其他运用Other applications:210 (1)增加固定资产Increase of fixed assets 35211 (2)增加无形资产及其他资产Increase of intangible assets and other assets 36212 (3)增加长期投资Increase of long-term investments 37213 (4)偿还长期借款Repayment of long-term loans 38214 (5)收回公司债Repayment of company debentures 39215 (6)减少其他负债Decrease of other liabilities 40216 (7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41217 (less profit capitalized on return of owner’’s investments)218 (8)减少资本公积Decrease of capital surplus 42219 (9)减少储备基金和企业发展基金Decrease of reseverve fund and220 enterprise expansion fund 43221 小计SUB-TOTAL 45222 流动资金运用合计TOTAL APPLICATIONS OF WORKING CAPITAL 46223 流动资金增加净额NET INCREASE OF WORKING CAPITAL 47224 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━225 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━226 流动资金各项目的变动行次金额227 CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT228 ────────────────────────────────────────229 一、流动资产本年增加数INCREASE OF CURRENT ASSETS230 1.现金Cash on hand 48231 2.银行存款Cash in bank 49232 3.有价证券Marketable securities 50233 4.应收票据Notes receivable 51234 5.应收账款Accounts receivable 52235 减：坏账准备Less: Provision for bad debts 53236 6.预付货款Advances to suppliers 54237 7.其他应付款Other receivables 55238 8.待摊费用Prepaid expense 56239 9.存货Inventories 57240 减：存货变现损失准备Less: Provision for loss on realization of241 inventories 58242 流动资产增加净额NET INCREASE OF CURRENT ASSETS 61243 二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES244 1.短期借款Short term loans 62245 2.应付票据Notes payable 63246 3.应付账款Accounts payable 64247 4.应付工资Accrued payroll 65248 5.应交税金Tax payable 66249 6.应付股利Dividends payable 67250 7.预收货款Advances from customers 68251 8.其他应付款Other liabilities 69252 9.预提费用Accrued expense 70253 10.职工奖励及福利基金Staff and workers’’bonus and welfare fund 71254 流动负债增加净额NET INCREASE OF CURRENT LIABILITIES 74255 流动资金增加净额NET INCREASE OF WORKING CAPITAL 75256 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━257 ━━━━━━━━━━━━━━━━258 企业名称NAME OF ENTERPRISE259 利润分配表STA TEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION260 ________年度261 会外工02表附表1262 For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1263 单位MONETARY UNIT:264 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━265 项目行次本年实际上年实际266 ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR267 ────────────────────────────────────────268 净利润Net income 1269 减：职工奖励及福利基金Less: Staff and workers’’bonus and welfare270 fund 2271 储备基金Reserve fund 3272 企业发展基金Enterprise expansion fund 4273 利润转作投资Profit reinvestments 5274 加：年初未分配利润Add: Undistributed profit at beginning of year 7275 已弥补亏损Recovery of loss 8276 可供所有者分配的利润Profit available for distribution to owners 10277 减：已分配股利Less: Dividends declared 11278 其中：中方股利Including: Chinese dividends 12279 外方股利Foreign dividends 13280 利润归还投资Profit capitalized on return of investments 14281 年末未分配利润Undistributed profit at end of year 15282 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━283 ━━━━━━━━━━━━━━━━━━284 (企业名称NAME OF ENTERPRISE)285 应交增值税明细表286 STA TEMENT OF V ALUE ADDED TAX PAYABLE287 ______年_____月288 会外工01表附表6289 For the year(or month) ended (month)______ FORM AFI (INDUSTRIAL)-01 Sub.6290 单位MONETARY UNIT:291 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━292 项目行次本月数本年累计数293 ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT294 ────────────────────────────────────────295 一、应交增值税：V AT payable:296 1.年初未抵扣数(用“－”号反映)297 Amount not yet deducted at beginning of year (Represented by a “－”sign)298 2.销项税额V AT on sales299 出口退税V AT refund for exported goods300 进项税额转出Amount transfer out from301 V AT on purchase302 转出多交增值税Transfer out overpaid V AT303 3.进项税额V AT on purchase304 已交税金V AT paid305 减免税款Tax reduced and exempted306 出口抵减内销产品应纳税额V AT payable on307 domestic sales offset against V AT on purchase for export sales308 转出未交增值税Transfer out unpaid V AT309 4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period (Represented by a “－”310 sign)311 二、未交增值税V AT unpaid312 1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year (Amount overpaid represented by a “－”sign)313 2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount overpaid represented by a “－”sign)314 3.本期已交数Amount paid at current period315 4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period (Amount overpaid represented by a “－”sign)316 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━317 各行业特有的项目318 (一)外商投资旅游企业：Tourism Enterprises with Foreign319 Investment320 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━321 项目ITEMS322 ────────────────────────────────────────323 营业收入：Revenues：324 客房Rooms325 餐饮Food and beverage326 公寓Apartments327 写字楼Office building328 商场Department store329 其他Other330 营业收入合计Total revenues331 营业税金Sales tax332 客房Rooms333 餐饮Food and beverage334 公寓Apartments335 写字楼Office building336 商场Department store337 其他Other338 营业税金合计Total sales tax339 营业成本：Operating cost:340 餐饮成本Food and beverage cost341 商品成本Merchandise cost342 其他成本Other cost343 营业成本合计Total operating cost344 工资及福利：Salaries, wages and employee benefits345 客房Rooms346 餐饮Food and beverage347 公寓Apartments348 写字楼Office building349 商场Department store350 其他Other351 工资及福利合计Total salaries, wages and employee benefits352 营业费用：Operating expense:353 客房Rooms354 餐饮Food and beverage355 公寓Apartments356 写字楼Office building357 商场Department store358 其他Other359 营业费用合计Total operating expense360 营业毛利：Gross Operating Profit by Department：361 客房Rooms362 餐饮Food and beverage363 公寓Apartments364 写字楼Office building365 商场Department store366 其他Other367 各营业部门营业毛利合计Total Gross Operating Profit by Department368 不分配费用：Unallocated expense：369 工资及福利：Salaries, wages and employee benefits:370 行政管理Administrative and general371 市场推广Marketing372 能源维修Energy and maintenance cost373 工资及福利合计Total salaries, wages and employee benefits374 行政管理及公共费用：Ａ&Ｇand public expense375 行政管理Administrative and general376 市场推广Marketing377 能源维修Energy and maintenance cost378 行政管理及公共费用合计Total A&G and public expense379 不分配费用合计Total Unallocated expense380 营业毛利Gross Operation Profit381 非经营费用Fixed charges382 营业利润Operating income383 加：投资收益Add: Investment income384 营业外收入Non-operating revenues385 减：营业外支出Less: Non-operating expense386 加：以前年度损益调整Add: Adjustment of prior year’’s income and expense387 利润总额Income before tax388 减：所得税Income tax389 净利润Net income390 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━391 会外旅02表FORM AFT(Tourism)-02392 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━393 本期实际Current period’’s actual394 本期预算Current period’’s plan395 上年同期Same period last year396 本年累计current year cumulative397 上年累计Last year cumulative398 百分比% Percentage %399 委托银行收款Collections entrusted to the bank400 预付定金Prepaid deposit401 预收定金Deposit received in advance402 应付工资及福利Accrued Payroll and employee benefits403 (二)外商投资施工企业：Construction Enterprises with Foreign Investment404 1.固定资产及临时设施Fixed assets and temporary installation405 2.临时设施Temporary installation406 3.临时设施摊销Amortization of temporary installation407 4.临时设施净值Net value of temporary installation408 5.临时设施清理Disposal of temporary installation409 6.专项工程Specific construction project410 7.工程结算收入Revenues411 8.工程结算税金Sales tax412 9.工程结算成本Cost of sales413 10.工程结算毛利Gross profit414 11.工程结算利润Income from main operation415 12.会外施01表FORM AFC(Construction)-01416 (三)外商投资商品流通企业Commercial Enterprises with Foreign Investment:417 1.商品销售收入Sales418 2.商品销售收入净额Net sales419 3.商品销售成本Cost of sales420 4.进货费用Purchase expense421 5.商品销售毛利Gross profit422 6.代购代销收入Income from purchase and sales commission423 7.主营业务毛利Gross profit from main operation424 8.销货费用Selling expense425 9.主营业务利润Income from main operation426 10.会外商01表FORM AFC(Commercial)-01427 (四)外商投资房地产企业Real Estate Enterprises with Foreign Investment：428 1.在建开发产品Work in progress429 2.递延出租收入Deferred rental income430 3.经营收入Revenues431 4.经营税金Sales tax432 5.经营成本Operating cost433 6.经营毛利Gross profit434 7.经营利润Income from main operation435 8.非人民币货币经营收入Non-RMB revenues436 9.会外房01表FORM AFR(Real Estate)-01437 (五)外商投资租赁企业Lease Enterprises with Foreign Investment：438 1.预付租赁资产款Advances to lessor439 2.低值易耗品：Low-value consumables440 3.一年内到期的长期投资及长期应收款441 Long-term investments and receivables maturing within one year442 4.应收租赁款Lease payment receivables443 5.未实现租赁收益Unearned lease income444 6.应收转租赁款Sub-lease payment receivables445 7.逾期未收租赁款Lease payment receivables past due446 8.长期投资及长期应收款合计Total long-term investments and long-term receivables 447 9.经营租赁资产Assets under operating lease448 10.经营租赁资产原价Original cost of assets under operating lease449 11.经营租赁资产折旧Depreciation of assets under operating lease450 12.经营租赁资产净值Net value of assets under operating lease451 13.租赁保证金Deposit from lessee452 14.应付转租赁租金Sub-lease payment payables to lessor453 15.营业收入Revenues454 16.利息收入Interest revenues455 17.手续费收入Service fee revenues456 18.营业税金Sales tax457 19.营业支出Operating expenditure458 20.利息支出Interest expense459 21.营业毛利Gross profit460 22.非人民币货币营业收入Non-RMB operating income461 23.会外租01表FORM AFL(Lease)-01462 (六)外商投资交通企业：Transportation Enterprises with Foreign Investment：463 1.主营业务收入Revenues464 2.营业税金Sales tax465 3.营业成本Operating cost466 4.主营业务毛利Gross profit467 5.主营业务利润Income from main operation468 6.会外交01表FORM AFT(Transportation)-01469 (七)外商投资银行：Banks with Foreign Investment：470 1.现金及银行存款Cash on hand and cash in bank471 2.贵金属Precious metal472 3.存放中央银行款项Deposits and required reserve in central bank473 4.存放同业款项Deposits in other banks474 5.存放联行款项Deposits in correspondent banks475 6.拆出资金Loans to other banks476 7.短期贷款Short-term loans477 8.进出口押汇Acceptance of draft under letter of credit for imports and exports 478 9.应收利息Interest receivable479 10.坏账准备Bad debt provision for interest receivable480 11.贴现Discount481 12.中长期贷款Medium or long-term loans482 13.逾期贷款Past due loans483 14.贷款呆账准备Bad debt provision for loan principals484 15.短期存款Short-term deposits485 16.短期储蓄存款Short-term savings deposits486 17.向中央银行借款Borrowings from central bank487 18.同业存放款项Deposit from other banks488 19.联行存放款项Deposit from correspondent banks489 20.拆入资金Loans from other banks490 21.应解汇款Amounts payable on wire transfers received491 22.发行短期债券Issuance of short-term debentures payable492 23.长期存款Long-term deposits493 24.长期储蓄存款Long-term savings deposits494 25.保证金Margin(held by bank in financial transactions)495 26.发行长期债券Issuance of long-term debentures payable496 27.营业收入Revenues497 28.利息收入Interest revenues498 29.金融企业往来收入Revenues from transactions with financial institutions 499 30.手续费收入Service fee revenues500 31.其他营业收入Other operating revenues501 32.营业支出Operating expenditure502 33.利息支出Interest expense503 34.金融企业往来支出Expense from transactions with financial institutions 504 35.手续费支出Service fee expense505 36.营业费用Operating expense506 37.其他营业支出Other operating expenditure507 38.营业税金Sales tax508 39.会外银01表FORM AFB(Bank)-01509 (八)外商投资农业企业Agricultural Enterprises with Foreign Investment：510 1.会外农01表FORM AFA(Agriculture)-01511 (九)外商投资服务企业Service Enterprises with Foreign Investment：512 1.营业收入Revenues513 2.营业税金Sales tax514 3.营业成本Operating cost515 4.营业费用Operating expense516 5.营业毛利Gross profit517 6.会外服01表FORM AFS(Service)-01Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going-concern）Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单V ouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method （SL）工作量法Units-of-production method （UOP）加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method （DDB）年数总和法Sum-of-the-years-digits method （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option （BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method。

财务词汇中英对照(总8页) -本页仅作为预览文档封面，使用时请删除本页-财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet 资产负债表Revenue 收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/（费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets 有形资产Available-for-sale investments 可供出售投资Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据 bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets 流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润Taxable Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余 capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值Fair Value 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net presentvalue(NPV) 净现值 net profit 净利润 net realizable value 可变现净值 net worth 资产净值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 Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表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accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash 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：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Cash and cash equivalents at thebeginning 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 in acquisitions 并购投资Total assets 资产合计Exchange of non-monetary assets 非货币性资产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Total current liabilities 流动负债合计Deferred income 递延收入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Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率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Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 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Shareholders Equity股东权益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Interim 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debit capacity 举债能力debt ratio 债务比率 debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益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Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得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 ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸 Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量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ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率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OL（Operating Liabilities）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。

return on total asset 资本总数利润率return on stockholders’股东equity产权益润率return on common stock equity 一般股产权益润率return on sales 销售利润率receivables turnover 应收帐款周转率return on investment 投资利润率return in equity 产权益润率racial discrimination 种族鄙视racketeering 欺诈，诈骗radical school of accounting theory 激进学派会计理论radical unionism 激进工会主义raid 打劫股权，盗用，挪用raider firm 打劫性公司raised check 涂改支票raising funds 筹备资本rake-off 行贿R&D company 研究和发展专业公司R&D cost 研究和发展成本random 随机random access随机存取random access memory 随机存取储存器random sampling 随机抽样法random variance 随机变量random walk theory随机闲步理论range 全距，幅距rank 登记，次序ranking of projects 投资项目摆列次序rapid amortization 迅速摊销ratable value 应税价值rate 比率rate anticipation swap 利率预期掉换rate cutting 费率减少rate fixing 费率审定rate of discount 贴现率，折现率rate of dividend 股利率rate of interest 利率rate of return on investment投资利润率rate of return on sales 销售利润率rate of return on equity 产权益润率rate per annum 年率rate per diem 日率rate per mensem 月率rate regulation 费率管束rate risk 汇率风险，利率风险rates 地方税rates relief 地方税减免rates support grant 地方税补贴拨款rate variance 薪资率差别ratification认同，同意rating 评定信誉等级rating agency 信誉等级评定机构ratio 比率ratio analysis 比率剖析ratio analysis method 比率剖析法ratio chart 比率图表ratio covenant 比率保证条款ratio estimation 比率计算法rationalized production 合理化生产ratio of current asset to current liability流动财产对流动欠债比率ratio of current asset to total asset 流动财产对财产总数比率ratio of current liability to total liability流动欠债对欠债总数比率ratio of dependence on foreigntrade 外贸依存率ratio of fixed asset to capital 固定财产对资本比率ratio of fixed to total assets 固定财产对总财产比率ratio of inventory to net sales 存货对销售净额比率ratio of net income to net sales 净利润对销售净额比率ratio of net income to equity净利润对资本净值比率ratio of quick asset to current liability速动财产对流动欠债比率ratio of receivable to net sales 应收帐款对销售净额比率ratio of sales to cost 销售成本率ratio of total liability to equity欠债总数对资本净值比率raw data 原始数据raw material inventory 原资料存货r_base 个人电子计算机数据库管理程序reacquired bond 购回债券reacquired stock 购回股票read 阅读reader 阅读器readjustable bond 可调整利率债券readjusting entry 帐务从头调整分录read-write memory 读写储存器ready cash 现金，现款ready sale 适销，热销ready shipment 即期装运Reaganomics 里根经济学real 实物的，实质的，不动产的，房地产的real account 实帐户real capital 实物质本real cost 实物成本，实质成本real estate 房地产，不动产real estate agent不动产经纪人real estate income 不动产利润real estate investment 不动产投资real estate investment trust 不动产投资信托公司real estate loan 不动产贷款real estate market 不动产市场real estate mortgage 不动产抵押real estate mortgage bond 不动产抵押债券real estate portfolio 不动产组合投资real estate tax 不动产税real gross national product 实质公民生产总值real income 实质收入，实质利润real investment 实质投资realizability 变现能力realizable asset 可变现财产realizable value 可变现价值realizable value accounting 变现价值会计realization 实现，变现realization and liquidation account变现清理帐户realization and liquidation statement 财产清理表realization convention实现惯例realization principle实现原则realized gain or loss 已实现损益realized value 变现价值real national income 实质公民收入real personal disposable income 个人可支配的实质收入real property 不动产real rate of interest 实质利率real-time information system及时信息系统real-time processing 及时办理realty 不动产real value 实质价值real wage 实质薪资rearrangement of debt 从头安排债务reasonableness check合理性抽查，合理性校验reasonable value 合理价值reassessment重估价rebate 回扣，退税rebate card 回扣信誉卡rebudgeting 重编估算recapitalization 重组资本recapture clause 回收权益条款recapture of earnings 超额利润的回国有receipt 收入，现金收入；收条receivables 应收款项receivables financing 应收款项融通资本receivables turnover 应收帐款周转率receiver 收款人，破产公司财产接收人receivership accounting 破产清理责任会计receiving order 接收指令receiving report 收货报告单，收货单recession 衰败reciprocal account 互相来往帐户reciprocal allocation method 互相分派法，互相分摊法reciprocal buying 互购，互买reciprocal holdings 互相控股reciprocal tariff 互惠关税reciprocal trade 互惠贸易reclassify 再分类recognition criteria 确认标准recognition of expense 花费确认recognition of revenue 营业收入确认recognition principle确认原则recognition rule 确认规则reconciliation调理reconciliation statement 调理表reconciliation working sheet调整工作稿本recontract 重订合同record 记录record date 列册日期recording medium 记帐媒介records protection 记录保护records retrntion 记录保存recoup 赔偿recourse 追索权recoverable amount 可回收金额recoverable cost 可回收成本recovery 复苏，回收recovery value 回收价值recurring audit 常常性审计recurring costs 常常性成本red balance 赤字余额red clause letter of credit 红条款信誉证redeemable bond 可赎回债券redeemable preferred stock 可赎回优先股redemption 赎回，送还redemption fund 偿债基金redemption period 赎回期，送还期redemption premium 赎回溢价redemption price 赎回价钱，兑回价钱redemption yield 兑回利润率，兑现利润率redevelopment 再开发red flag 红色信号red-herring prospectus 红色招股说明书red risk 赤字，损失red-ink entry 红字分录rediscount 转贴现，再贴现rediscount rate 转贴现率，再贴现率redistributed cost 再分派成本redistribution of income收入再分派redistribution of wealth财产再分派reducing-balance method 余额递减折旧法reduction of capital 减少资本，减资redundancy payment 辞退津贴reexport 再出口，转口referee 公断人，后备付款人reference 资信证明信，资信证明资料；索引，查帐索引reference book 资信手册refinancing 重筹资本reflation 通货复帐reform 改革reformation of economic system 经济制度改革refugee capital 流亡资本refund 退款，退税；兑换证券，调动证券refunding bond 调动债券regional cpa firms 地域性会计事务所regional economic integration 地域经济一体化regional network 地域网络regional stock exchange 地域性股票交易所regional trading arrangements 地域贸易安排register 登记薄，存放器registered auditor 注册审计师registered bond 记名债券registered bookkeeper 注册薄记师registered business programmer 注册公司程序师registered capital 注册资本registered stock 记名股票registered trademark 注册商标register of directors and secretaries 公司董事和秘书登记薄register of members 股东登记薄register of transfer 转让登记薄registrar 注册管理机构，注册管理官员registrar in bankruptcy 破产注册管理局registrar of company 公司注册管理局registration 登记，注册registration statement 申请上市注册报表regression analysis 回归剖析regression coefficient 回归系数regressive tax 递减税，累退税regular audit 惯例审计regular dividend 正常股利regular income 固定收入，固定利润regular rate 正常薪资率，惯例利率regular tax 正税regulation 条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T 规章，申请上市电子注册会计报表规章regulation S-X 规章，申请上市注册会计报表内容和格式规章regulatory tax 克制税rehabilitation cost 修复成本rehypothecate 再抵押reimbursable expenditure 可赔偿支出reimbursement 偿付reimbursing bank 偿付银行reinsurance 分保，再保险reinvestment 再投资reinvestment privilege 再投资特权reinvestment rate 再投资率reinvestment risk 再投资风险related company 联营公司related cost 关系成本related fund 关系基金related party transaction 关系人士交易，内情交易relative cost advantage 相对成本优势relative fixed cost 相对固定成本relative priority相对优先求偿权relative risk 有关风险relative sales value method 相对销售价值法relative volatility相对改动性release 放弃权益，排除抵押relevance 有关性relevance principle 有关性原则relevant cost 有关成本relevant range 有关范围reliability靠谱性，靠谱程度reliability principle靠谱性原则reliance on internal control 对内部控制制度的信任程度relief 救援，剔除，减免remittance 汇付，汇款remittee 收款人remitter 汇款人remitting bank 托收银行，汇款银行remortgage 转抵押，再抵押remote terminal 远程终端机removal cost 拆迁成本remuneration 酬劳renegotiation 重议价renewal 更新，展期rent 租用，租金rental expense 租借花费rental income 租借利润rent-purchase 租购reorder cost 订货成本，再订货成本reorder point 订货点，再订货点reorder quantity 订货量reorganization 公司改组，公司重组reorganization bond 公司改组债券reorganization plan 公司改组计划，公司重组计划repairs and maintenance 维修费repatriation restriction 汇出利润限制repayment 送还，偿付repeating audit 重复性审计repeating decision 重复性决策replacement cost 重置成本replacement cost accounting 重置成本会计replacement cost insurance 重置成本保险replacement value 重置价值repledge 转押replevin 送还产权repo 再回购协议report 年度报告，审计报告report form 报告式reporting currency 报告钱币reporting objectives 报告目标reporting period 报告期reporting policies 报告政策reporting postulate 报请假定reporting standard for audit 审计报告准则repossession已售商品回收representation 状况申述，状况说明representation and warranties 状况申述和保证representative firm 代表性公司representative sample 代表性样本repressed inflation 抑制性通货膨胀reproduction cost 重生产成本reprivatization 发还私营repudiation 拒付债务repurchase agreement再购回协议repurchased stock 购回股份request for proposal 恳求招标，招标required deposit balance 规定存款余额required rate of return 希望利润率requisition 请购单，领料单resale 转售resale price 转售价钱resale value 转售价值rescheduling of debt 债务重议rescission 解约research and development 研究和开发research and development cost 研究和开发成本research intensive 研究密集research libraries information network研究性图书信息网络reservation 权益保存reserve 准备，准备金,公积金reserve accounting 公积金会计reserve currency 贮备钱币reserve for accidents 不测事故准备金reserve for depreciation 折旧准备reserve fund 准备金，公积金residual asset 节余财产residual claim 节余索赔权residual cost 节余成本residual equity 节余股权residual equity theory 节余产权论residual income 节余利润额residual theory of dividend节余股利理论residual value 节余价值resolution 决策resource 资源，资财resource allocation 资源分派resource budget 资源估算resource-oriented production 面向资源生产resources conservation 资源保护resource sharing 资源分享respondentia 船货抵押借钱responsibility accounting 责任会计responsibility budget 责任估算responsibility center 责任中心responsibility costing 责任成本计算法restatement of financial statement 重编财务报表，重编会计报表restitution 赔偿，送还restraint of trade 贸易拘束restricted cash 限制用途现金restricted fund 限制用途基金restricted retained earning 限制用途保存利润restricted security 限制公然刊行的证券restrictive covenant 限制性条款restrictive endorsement 限制背书restrictive policy 限制性政策restructuring of debt 债务重定，债务调整results from operation 经营成就retail accounting 零售会计retail audit 零售审计retail cost 零售成本retail method 零售盘存法retail price 零售价retail price index 零售价钱指数retained earnings 保存利润，保存盈利retained earnings policy保存盈利政策，保存利润政策retained earnings statement 保存盈利表，保存利润表retained earnings to net worth ratio 保存利润对资本净值比率retained income 保存利润retained profit保存利润retention money 拘留款项，保存款项;保存资本retention ratio 保存比率retirement 退伍，报废；退股，还本；退休retirement benefit 退休金retirement fund 财产重置基金；退休金基金retirement of bond 债券偿兑retirement of stock 股票退股retirement plan 退休计划，退休方法retirement policy 退休政策retrenchement 收缩开销retrieval 检索retroactive adjustment 追忆调整retroactive pay 追补薪资return 酬劳，利润；纳税申报表，税单returned check 退回支票returned goods 退回货物returned of capital 资本退回，资本回收return on assets 财产利润率return on capital 资本利润，资本利润率，投资利润率return on common equity 一般股产权资本利润率return on equity产权资本利润率return on investment 投资酬劳率，投资利润率return on sales 销售利润率return on total assets 财产总数利润率revalorization of currency币值重定revaluation 重估价revaluation of assets 财产重估价revaluation of currency 币值重估revaluation reserve 重估价准备金revaluation surplus 重估价盈利revenue 收入，营业收入；岁入，税收revenue account 营业收入帐户，岁入帐户revenue and expense account收入和花费汇总帐户revenue anticipation note 待付税款单据revenue bond 利润担保债券revenue center 收入中心revenue-cost graph 收入成本图表revenue expenditure 营业支出revenue-expense view 收入－花费观点revenue recognition 收入确认，营业收入确认revenue recognition principle 收入确认原则revenue reserve 营业公积金reversal cost method 倒轧成本法reverse dumping 反向畅销reverse entry 转回分录reverse income tax 反向所得税reverse leverage 反向杠杆作用reverse splitup 并股reverse yield gap 反向利润率差距review 检查，复核revocable credit 可撤除贷款revocable letter of credit 可撤除信誉证revocable trust 可撤除信托revolving charge account 循环赊帐帐户revolving credit 循环信贷，循环贷款revolving credit agreement 循环信贷协议revolving fund 周转金revolving letter of credit循环信誉证reward奖金，酬劳right 权益，认股权，购股权right of absolute priority绝对优先求偿权right of action 起诉权，诉讼权right of execution 履行权right of first refusal第一拒绝权right of lien 留置权right of offset 抵消权right of recourse 追索权right of redemption 赎回权right of subrogation 代替债权，代替追索权right of way 地役权rights issue 附权刊行rights letter 购股权证书rights on 附权，附认购新股权rights out 除权rigid price 僵直价钱ring 操控市场公司risk 风险risk-adjusted discount factor险调整折现系数risk-adjusted rate of return 风险调整利润率risk analysis 风险剖析risk and return relationship 风险和利润地关系risk averter 风险憎恶者risk capital 风险本risk consulting 风险咨询risk diversification风险分别risk exposure 风险裸露程度risk index 风险指数riskless portfolio 无风险证券组合投资riskless rate of return 无风险投资利润率risk lover 风险喜好投资人risk management 风险管理risk manager 风险经理risk premium 风险酬劳，风险溢酬risk-return analysis 风险利润剖析risk-return frontier风险利润界限risk-return trade-off风险利润决断rock bottom price 最廉价rocks 财务窘况rolling budget 转动估算rollover 转期rotation of auditor 审计师轮换rotation of capital 资本循环，资本周转rotation of directors 公司董事轮换round lot 整批数目，整批round off去掉尾数，四舍五入round sum 整数round transaction 整套交易round-tripping 迂回套利royalty 租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment 专利权转让使用费，技术转让提出费rubber check 一纸空文rule 规则，实行细则，运算法例rule off 划线结传rule of seventy-eight 78 规则，贷款利息计算公式rule of seventy-two72 规则，投资本利和金额计算公式rules of thumb 约略预计方法run 挤兑runaway inflation急骤上升的通货膨胀running ccount 未结清帐户，赊帐帐户running cost 运行成本running credit 周转信贷running expense 平时花费running form 流水式running in ventory 永续盘存running margin 经营利差running yield 本期利润率Rutgers accounting web 新泽西州立大学会计互联网。

财务术语中英文对照大全，财务人必备！目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对账单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收账款Account receivable应收票据Note receivable起运点交货价shipping point目的地交货价destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach账龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格shipping point目的地抵岸价格destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names着作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings 股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础Basis（现金流量表）财务状况变动表中的营运资金基础Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股账面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收账款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNPdeflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losse。

---------------------------------------------------------------最新资料推荐------------------------------------------------------中英文对照术语表A Absorption costing（完全成本法）Accelerated depreciation method（加速折旧法） Account（账户） Account form （账户式） Account payable（应付账款） Account receivable （应收账款） Accounting（会计） Accounting cycle（会计循环）Accounting equation（会计恒等式） Accounting period concept （会计期间概念） Accounting system（会计系统） Accounts payable subsidiary ledger（应付账款明细分类账）（应付账款明细分类账） Accounts receivable subsidiary ledger（应收账款明细分类账）（应收账款明细分类账） Accounts receivable turnover （应收账款周转率） Accrual basis（应计制；权责发生制）Accruals（应计项目） Accrued assets（应计资产） Accrued expenses（应计费用） Accrued liabilities（应计负债） Accrued revenues（应计收入） Accumulated depreciation（累计折旧）Accumulated other comprehensive income（累计其他全面收益）（累计其他全面收益） Activity base (driver)（作业基础/动因）Activity-based costing (ABC)（作业成本计算法） Adjusted trial balance（调整后试算平衡表） Adjusting entries（调整分录）Adjusting process（调整过程）Administrative expenses (general expenses)（管理费用（一般费用））Aging the receivables（应收账款账龄分析） Allowance method（备抵法）1/ 12Amortization（摊销）Annuity（年金）Assets（资产）Available-for-sale securities（可供出售证券） Average cost method（平均成本法） Average rate of return（平均回报率） B Balance of the account（账户余额） Balance sheet（资产负债表） Balanced scorecard（平衡记分卡） Bank reconciliation （银行存款余额调节表） Bond（债券） Bond indenture（债券契约） Book value（账面价值） Book value of the asset（资产的账面价值） Boot（补价） Bottleneck（瓶颈） Break-even point （盈亏临界点） Budget（预算） Budget performance report（预算业绩报告） Budgetary slack（预算松弛） Business（企业）Business entity concept（企业主体概念） Business stakeholder （企业利益相关者） Business strategy（企业战略） Business transaction（经济业务） C Capital expenditures（资本性支出） Capital expenditures budget（资本支出预算） Capital investment analysis（资本投资分析）Capital leases（资本性租赁） Capital rationing（资本分配）Carrying amount（账面金额） Cash（现金） Cash basis（现金制；收付实现制） Cash budget（现金预算） Cash dividend（现金股利） Cash equivalents（现金等价物） Cash flows from financing activities（筹资活动现金流量）（筹资活动现金流量）Cash flows from investing activities（投资活动现金流量）（投资活动现金流量） Cash flows from operating activities（经营---------------------------------------------------------------最新资料推荐------------------------------------------------------ 活动现金流量）（经营活动现金流量） Cash payback period（现金回收期） Cash payments journal（现金付款日记账） Cash receipts journal（现金收款日记账） Cash short and over account （现金余缺账户） Certified public accountant (CPA)（注册会计师） Chart of accounts（会计科目表） Clearing account(清理账户) Closing entries（结账分录） Closing process（结账程序） Combination strategy（混合战略） Common stock（普通股）Common-size statement（通用报表） Component（成分；组成部分）Comprehensive income（全面收益）Consolidated financial statements（合并财务报表）（合并财务报表） Consolidation（创立合并） Continuous budgeting（滚动预算） Contra account （抵减账户） Contract rate（约定利率） Contribution margin(贡献毛益) Contribution margin ratio（贡献毛益率） Controllable expenses（可控费用）Controllable variance（可控差异）Controller（主计长）Controlling account（控制账户）Conversion costs（加工成本） Copyright（版权） Corporation （公司） Cost（成本） Cost accounting system（成本会计系统）Cost allocation（成本分配） Cost behavior（成本性态） Cost center（成本中心） Cost of goods sold（产品销售成本） Cost of goods sold budget（产品销售成本预算） Cost of merchandise sold（商品销售成本） Cost of production report（生产成本报3/ 12告） Cost per equivalent unit（单位约当产量成本） Cost price approach（成本价格法）Cost variance（成本差异）Cost-volume-profit analysis（本－量－利分析）Cost-volume-profit chart（本－量－利图） Credit memorandum （贷项通知单） Credits（贷记） Cumulative preferred stock （累积优先股） Currency exchange rate（货币汇率） Current assets（流动资产） Current liabilities（流动负债） Current ratio（流动比率） Currently attainable standards（当前可达标准） D Debit memorandum（借项通知单）Debits（借记） Decentralization（分权） Declining-balance method（余额递减法） Deferred expenses（递延费用） Deferred revenues（递延收入） Deficiency（亏损） Deficit（亏损）Defined benefit plan（固定收益计划） Defined contribution plan （固定缴款计划） Depletion（折耗） Depreciation（折旧）Depreciation expense（折旧费用） Differential analysis（差异分析） Differential cost（差异成本） Differential revenue （差异收入） Differential strategy（差异化战略） Direct labor cost（直接人工成本） Direct labor rate variance（直接人工工资率差异） Direct labor time variance（直接人工工时差异）Direct materials cost（直接材料成本） Direct materials price variance（直接材料价格差异）（直接材料价格差异） Direct materials purchases budget（直接材料采购预算）（直接材料采购---------------------------------------------------------------最新资料推荐------------------------------------------------------ 预算） Direct materials quantity variance（直接材料数量差异）（直接材料数量差异） Direct method（直接法） Direct write-off method（直接注销法） Discontinued operations（停止经营）Discount（贴现息；折价） Discount rate（贴现率） Dishonored note receivable（拒付应收票据） Dividend yield（股利收益率）Division（分部） Doomsday ration（终极流动比率） Double-entry accounting（复式会计） Drawing（提款） DuPont formula（杜邦公式） E Earnings per common share (EPS)（每股收益）Earnings per common share (EPS) on common stock（普通股每股收益） E-commerce（电子商务） Effective interest rate method （实际利率法）Effective rate of interest（实际利率）Electronic funds transfer (EFT)（电子资金转账） Elements of internal control（内部控制要素） Employee fraud（员工舞弊）Employee s earnings record（员工收入记录） Equity method（权益法） Equity securities（权益证券） Equivalent units of production（约当产量） Ethics（伦理） Expenses（费用）Extraordinary items（非常项目） F Factory overhead cost（制造费用） FICA tax（联邦社会保险税） Financial accounting （财务会计） Financial Accounting Standards Board (FASB)（财务会计准则委员会） Financial statements（财务报表） Finished goods inventory（完工产品存货） Finished goods ledger（完工5/ 12产品分类账） First-in, first-out (fifo) method（先进先出法）Fiscal year（会计年度） Fixed (plant) assets（固定资产） Fixed asset impairment（固定资产减值） Fixed assets（固定资产）Fixed costs（固定成本） Flexible budget（弹性预算） FOB (free on board) destination（目的地交货） FOB (free on board) shipping point（装运地交货）（装运地交货） Free cash flow（自由现金流量） Fringe benefits（额外福利） Future value（未来价值，终值） G General journal（普通日记账） General ledger（总分类账） Generally accepted accounting principles (GAAP)（公认会计原则） Goal conflict（目标冲突） Goodwill （商誉） Gross pay（工资总额） Gross profit（毛利） Gross profit method（毛利法） H Held-to-maturity securities（持有至到期证券） High-low method（高低点法） Horizontal analysis （水平分析） I Ideal standards（理想标准） Income from operations (operating income) （营业利润）（营业利润） Income statement（损益表） Income summary（收益汇总） Indirect method （间接法） Inflation（通货膨胀） Initial public offering (IPO)（首次公开招股） Intangible assets（无形资产） Internal controls（内部控制） Internal rate of return method（内含回报率法） Inventory shrinkage（存货损耗） Inventory turnover （存货周转率） Investment center（投资中心） Investment turnover（投资周转率） Investments（投资） Invoice（发票）---------------------------------------------------------------最新资料推荐------------------------------------------------------J Job cost sheet（分批成本计算单） Job order cost system（分批成本计算法） Journal（日记账） Journal entry（日记账分录）Journalizing（编制分录） Just-in-time (JIT) processing（适时加工制） L Last-in, first-out (lifo) method（后进先出法）Ledger（分类账） Leverage（杠杆收益） Liabilities（负债）Limited liability corporation (LLC)（有限责任公司）（有限责任公司） Liquidation（清算） Long-term liabilities（长期负债）Low-cost strategy（低成本战略） Lower-of-cost-or-market (LCM) method（成本与市价孰低法）（成本与市价孰低法） M Management Discussion and Analysis (MDA)（管理层讨论与分析） Managerial accounting（管理会计） Manufacturing business（制造企业）Manufacturing cells（制造单元） Margin of safety（安全边际）Market price approach（市场价格法） Markup（加成） Master budget（全面预算） Matching concept（配比概念） Materiality concept（重要性概念）Materials inventory（材料存货）Materials ledger（材料分类账） Materials requisitions（领料单） Maturity value（到期值） Merchandise inventory（商品存货） Merchandising business（商业企业） Merger（吸收合并）Minority interest（少数股权）Mixed cost（混合成本）Multiple-step income statement （多步式损益表） N Natural business year（自然营业年度） Negotiated price approach（协7/ 12议价格法） Net income（净利润） Net loss（净亏损） Net pay （工资净额） Net present value method（净现值法） Net realizable value（可变现净值） Nonparticipation preferred stock（非参与优先股）（非参与优先股） Note receivable（应收票据） Number of days sales in inventory（存货销售周期）（存货销售周期） Number of days sales in receivables（应收账款周转天数）（应收账款周转天数） Number of times interest charges are earned(利息保障倍数) O Operating leases（经营性租赁）Operating leverage（经营杠杆） Opportunity cost（机会成本）Other comprehensive income（其他全面收益） Other expense（其他费用） Other income（其它收入） Outstanding stock（流通在外股票） Overapplied factory overhead（制造费用过度分配）（制造费用过度分配） Owners equity（所有者权益） P Paid-in capital（实缴资本） Par（面值） Parent company（母公司）Partnership（合伙企业） Partnership agreement（合伙契约）Patents（专利权） Payroll（工资） Payroll register（工资表）Period costs（期间成本） Periodic method（定期盘存制）Permanent differences（永久性差异） Perpetual method（永续盘存制） Petty cash fund（备用金） Physical inventory（实地盘存） Post-closing trial balance（结账后试算平衡表）Posting（过账） Predetermined factory overhead rate（预定制造费用分配率）（预定制造费用分配率） Preferred stock（优先股）---------------------------------------------------------------最新资料推荐------------------------------------------------------ Premium（溢价） Prepaid expenses（预付费用） Present value （现值） Present value concept（现值概念） Present value index（现值指数） Present value of an annuity（年金现值）Price-earnings (P/E) ratio（市盈率） Price-earnings ratio （市盈率） Prior period adjustments（前期调整） Private accounting（内部会计） Proceeds（贴现净额） Process（流程；步骤）Process cost system（分步成本计算法）Process manufacturers（分步制造企业） Product cost concept（产品成本概念） Product costs（产品成本） Production budget（生产预算） Profit center（利润中心） Profit margin（销售利润率）Profitability（获利能力） Profit-volume chart（利润－产量图）Promissory note（承兑票据） Property, plant, and equipment （财产、厂房和设备）（财产、厂房和设备） Proprietorship(独资企业) Public accounting（公共会计） Purchase method(购买法) Purchase return or allowance（购货退回或折让） Purchases discounts（购货折扣） Purchases journal（采购日记账） Q Quick assets（速动资产） Quick ratio（速动比率） R Rate earned on common stockholders equity（普通股股东权益收益率） Rate earned on stockholders equity（股东权益收益率）（股东权益收益率） Rate earned on total assets（总资产收益率） Rate of return on investment (ROI)（投资回报率）（投资回报率） Ratio of fixed9/ 12assets to long-term liabilities（固定资产对长期负债比率）（固定资产对长期负债比率） Ratio of liabilities to stockholders equity（负债对股东权益比率）（负债对股东权益比率） Real accounts（实账户） Realization（变现） Receivables（应收款项） Receiving report（收货单） Relevant range（相关范围）Report form（报告式） Residual income（剩余收益） Residual value（残值）Responsibility accounting（责任会计）Responsibility center（责任中心）Restrictions（限制）Restructuring charge（重组费用） Retail inventory method（零售价格法） Retained earnings（留存收益） Retained earnings statement（留存收益表） Revenue expenditure（收益性支出）Revenue journal（收入日记账） Revenue recognition concept （收入确认概念） Revenues（收入） Reversing entry（转回分录） S Sales（销售收入） Sales budget（销售预算） Sales discounts（销售折扣） Sales mix（销售组合） Sales returns and allowances（销售退回与折让） Selling expenses（销售费用）Service business（服务企业） Service department charges（服务部门费用） Single-step income statement（单步式损益表）Sinking fund（偿债基金） Slide（滑位） Solvency（偿债能力）Special journals（专用日记账） Standard cost（标准成本）Standard cost systems（标准成本系统） Stated value（设定价值） Statement of cash flows（现金流量表） Statement of---------------------------------------------------------------最新资料推荐------------------------------------------------------ members equity（成员权益报表） Statement of owner s equity （所有者权益表） Statement of partnership equity（合伙企业权益表）（合伙企业权益表）Statement of partnership liquidation（合伙企业清算表）（合伙企业清算表） Statement of stockholders equity（股东权益表） Static budget（固定预算）Stock（股票） Stock dividend（股票股利） Stock split（股票分割） Stockholders（股东） Stockholders equity（股东权益）Straight-line method（直线法） Subsidiary company（子公司）Sunk cost(沉没成本) T T account（T 型账户） Target costing （目标成本法） Taxable income（应税所得） Temporary (nominal) accounts（临时性（虚）账户）（临时性（虚）账户） Temporary differences（暂时性差异） Temporary investments（临时性投资）Theory of constraints (TOC)（限制理论） Time tickets（计工单） Time value of money concept（货币时间价值概念）（货币时间价值概念） Total cost concept（完全成本概念） Trade discounts（商业折扣） Trade-in allowance（以旧换新折让）Trademark（商标） Trading securities（交易证券） Transfer price（转移价格） Transposition（换位） Treasury stock（库藏股票） Trial balance（试算平衡） Two-column journal（两栏式日记账） U Uncollectible accounts expense（坏账费用）Underapplied factory overhead（制造费用分配不足）（制造费用分11/ 12配不足） Underwriting firms（证券包销公司） Unearned revenue （预收收入） Unearned revenues（预收收入） Unit contribution margin（单位贡献毛益） Unit of measure concept（计量单位概念） Units-of-production method（产量法） Unrealized holding gain or loss（未实现持有利得或损失） V Value chain（价值链）Variable cost concept（变动成本概念） Variable costing（变动成本计算） Variable costs（变动成本） Venture capitalist (VC)（风险投资家） Vertical analysis（垂直分析） Volume variance（产量差异） Voucher（付款凭单） Voucher system（付款凭单制度） Work in process inventory（在产品存货） Work sheet（工作底稿） Working capital（营运资本） Yield（收益率） Zero-based budgeting（零基预算）。

财务管理-会计英语专用词汇及术语（中英文版）会计科目英文Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户会计英文(中英文对照)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a mission basis1271 受托代销商品 missioned and sell the goods on a mission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciationreserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or ine1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or ine'191101待处理流动资产损溢 Wait deal intangible assets loss or ine'191102待处理固定资产损溢 Wait deal fixed assets loss or ine二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Ine tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable'217111 应交个人所得税 Personal ine tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due withinone year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfarefund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other mon accumulation fund'314110 应付普通股股利 mon Stock dividends payable'314111 转作资本(或股本)的普通股股利mon Stock dividends change to assets(orstock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Conference加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transportation保险费 Insurance premium支付手续费 mission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Ine业务收入 OPERATING INE5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of ine tax其他收入 Other revenue5201 投资收益 Investment ine短期投资收益 Current investment ine长期投资收益 Long-term investment ine计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INE非货币性交易收益 Non-cash deal ine现金溢余 Cash overage处置固定资产净收益 Net ine on disposal of fixed assets出售无形资产收益 Ine on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement ine支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment mission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources pensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Ine tax以前年度损益调整 Prior year ine adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred ine 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表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产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest ine)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 资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-pany accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产：FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less:accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-pany accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on mission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益Unsettled G/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXEDASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INE FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。

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

主要专业术语中英文对照表会计会计估计Accounting estimates会计分期Accounting period会计政策Accounting policies会计确认Accounting recognition会计处理Accounting treatment应付账款Accounts payable应收账款Accounts receivable累计折旧Accumulated depreciation调整事项Adjusting events摊销费用Amortization expense公平交易Arms-length transaction资产Assets资产减值损失Assets impairment loss联营公司Associates可供出售金融资产Available-for-sale financial assets 坏账准备Bad debt provision年初余额Balance at the beginning of year 年末余额Balance at the end of year资产负债表Balance sheet银行存款Bank deposit基本每股收益Basic earnings per share应收票据Bills receivable账面价值Book value借款费用Borrowing costs企业合并Business combination营业税金及附加Business taxes and surcharges 计量Calculation/Calculate资本公积Capital reserve资本化Capitalization/Capitalized现金流量Cash flows库存现金Cash on hand公允价值变动Change in fair value股东权益变动表Changes in equity可比性Comparability混合金融工具Compound financial instruments 代销商品Consignment goods合并资产负债表Consolidated balance sheet合并利润表Consolidated income statement合并股东权益变动表建造合同Consolidated statement ofchanges in Construction contractequity在建工程Construction in progress或有资产Contingent asset或有负债Contingent liability可转换公司债券Convertible notes会计差错更正Correction of accounting errors 成本法Cost method主营业务成本Cost of sales from principalactivities贷Credit货币计量Currency measurement流动资产Current assets流动负债Current liabilities借Debit债务重组Debt restructuring递延收益Deferred income递延所得税Deferred tax递延所得税资产Deferred tax assets递延所得税负债Deferred tax liabilities折旧Depreciation稀释每股收益Diluted earnings per share直接费用Direct costs直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折现系数Discount factor折现率Discount rate任意盈余公积Discretionary surplus reserve 处置成本Disposal costs应付股利Dividend payable应收股利Dividend receivable应付职工薪酬Employee benefits payables股权投资Equity investment权益法Equity method预计负债Estimated liabilities/Provision 预计使用寿命Estimated useful life费用Expenses公允价值Fair value融资租赁Finance lease金融资产Financial assets交易性金融资产Financial assets held for trading财务费用Financial expenses金融工具Financial instruments金融负债Financial liabilities财务报告Financial reporting筹资活动Financing activities产成品Finished products/goods固定资产Fixed assets固定资产清理Fixed assets pending for disposal 境外经营Foreign operations特许权Franchise right记账本位币Functional currency公允价值变动收益/ (损失) Gains/Losses on changes in fairvalue管理费用General and administrativeexpenses持续经营Going concern商誉Goodwill政府补助Government grants毛利率Gross profit ratio担保Guarantee持有至到期投资Held-to-maturity investment历史成本Historical cost可辨认性Identifiable减值损失Impairment loss减值准备Impairment losses利润表In come statement所得税Income tax间接法Indirect method保险费Insurance expense无形资产Intangible assets应付利息Interest payable利率Interest rate应收利息Interest receivable集团内部销售Inter-group sales中期财务报表Interim financial statements 存货Inventories投资活动Investing activities投资成本Investment cost投资收益Investment income投资性房地产Investment property合营企业Joint-venture劳务成本Labour costs土地使用权Land use right租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-term equity investment 长期借款Long-term loans长期应付款Long-term payable长期应收款Long-term receivables少数股东权益Minority interests净利润Net profits非调整事项Non-adjusting events非流动性负债Non-current liabilities营业外支出Non-operating expenses营业外收入Non-operating income经营活动Operating activities经营租赁Operating lease营业利润Operating profit其他资本公积Other capital reserve其他综合收益Other comprehensive income 其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables所有者权益Owner’s equity所有权Ownership实收资本Paid-in capital专利权Patent资产负债表日后事项Post balance sheet events溢价Premium预付款Prepayment现值Present value以前年度损益事项Prior year profit/loss adjustment商品Product利润Profit利润分配Profit appropriation存货跌价准备Provision for diminution in value ofinventories固定资产减值准备Provision for impairment of fixed assets 损失准备Provision for loss采购成本Purchase costs报酬率Rate of return原材料Raw materials预收款项Receipts in advance确认Recognition/Recognize可收回金额Recoverable amount可变现净值Recoverable value关联交易Related party transactions关联方Related party(ies)租赁收入Rental income重置成本Replacement costs回购Repurchase研究开发费用Research and development costs 残值Residual value重组Restructuring追溯调整Retrospective adjustments销售商品收入Revenue from sales of goods 收入Revenue/Income职工薪酬Salary costs售后租回交易Sale and lease back主营业务收入Sales from principal activities 销售退回Sales return销售额Sales revenue销售税Sales tax分部报告Segment reporting销售费用Selling expenses股本Share capital股份期权Share options股本/资本溢价Share/Capital premium所有者权益Shareholders’equity短期借款Short-term loans专项应付款Special payables现金流量表Statement of cash flows法定盈余公积Statutory surplus reserve盈余公积Surplus reserves有形资产Tangible assets计税基础Tax basis应交税费Taxes payable暂时性差异Temporary differences交易费用Transaction costs可理解性Understandability未分配利润Undistributed profit/Retained earnings 未实现融资收益Unrealized capital gain增值税Value-added tax在产品Work in progress客户关系和审计业务的接受与保持访问控制接触信息/审计工作底稿否定意见替代程序分析程序在集团层面实施的分析程序年度报告适用的财务报告框架按照适用的财务报告编制基础得到恰当会计处理和披露(审计证据的)适当性认定评估保证审计调整审计工作底稿审计证据审计档案会计师事务所审计意见审计计划审计风险审计抽样(抽样)注册会计师(审计师)注册会计师与财务信息注册会计师的专家注册会计师的点估计或区间估计导致非无保留意见的事项段业务流程(交易的)商业理由经营风险业务风险明显微小比较财务报表比较信息被审计单位的互补性控制完整性对集团具有财务重大性的单个组成部分计算机辅助审计技术审计Acceptance and continuance ofclient and audit engagementAccess controlsAccess to information / AuditdocumentationAdverse opinionAlternative proceduresAnalytical proceduresAnalytical procedures at group levelAnnual report Applicable financial reporting framework Appropriately accounted for and disclosed in accordance with the applicable financial reporting frameworkAppropriateness (of audit evidence)AssertionsAssessAssuranceAudit adjustmentAudit documentation/Audit workingpaperAudit evidenceAudit fileAudit firm/Accounting firmAudit opinionAudit planAudit riskAudit sampling (sampling)AuditorAuditor and financial information Auditor’s expert Auditor’s point estimate or auditor ’s range Basis for modification paragraph Business process Business rationale Business risk Clearly trivial Comparative financial statements Comparative information Compensating controls of entity under audit Completeness Components that are of individual financial significance to the group Computer-assisted audit techniques审计的前提条件Conditions for an audit询证函Confirmation合并过程Consolidation process控制活动Control activities控制环境Control environment控制风险Control risk与审计相关的控制Controls relevant to the audit公司治理Corporate governance对应数据Corresponding figures截止Cut-off/As of (date)报告日(与质量控制相关) Date of report (in relation to quality control)财务报表批准日Date of the approval of the financial statements审计报告日Date of the auditor’s report财务报表日Date of the financial statements设计、执行和维护适当的控制Design, implement and maintain adequate controls(over)检查风险Detection risk偏差Deviations无法表示意见Disclaimer of opinion双重目的测试Dual-purpose test强调事项段Emphasis of matter paragraph业务工作底稿Engagement documentation/working paper业务约定书Engagement letter项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目质量控制复核人员Engagement quality control reviewer项目组Engagement team被审计单位的风险评估过程Entity’s risk assessment process 评价Evaluate可能导致对被审计单位持续经营能Events or conditions that may cast significant doubt on力产生重大疑虑的事项或情况the entity’s ability to continue as a going concern 不符事项Exception存在Existence有经验的注册会计师Experienced auditor专长Expertise信赖程度Extent of reliance函证External confirmation事实错报、判断错报和推断错报Factual misstatements, judgemental misstatements and projected misstatements财务报表Financial statements舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudulent financial reporting对财务报表使用者理解财务报表至Fundamental to users’understanding of the financial关重要s tatements治理Governance集团Group集团项目合伙人Group engagement partner集团层面控制Group-wide controls历史财务信息Historical financial information识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence 后任注册会计师Incoming auditor不一致Inconsistency独立性Independence与财务报告相关的信息系统Information system relevant to financial reporting审计的固有限制Inherent limitation of audit固有风险Inherent risk首次审计业务Initial audit engagement生成、记录、处理和报告交易Initiate, record, process and report transactions询问Inquiry检查Inspection中期财务信息或报表Interim financial information or statements内部审计师Internal auditors内部控制Internal control内部控制缺陷Internal control deficiency国际财务报告准则International Financial Reporting Standards调查Investigate财务报表报出日Issuance date of the financial statements信息技术应用控制IT application controls信息技术环境IT environment会计分录和其他调整Journal entries and other adjustments 会计分录Journal entry/entries严重程度Level of significance上市公司实体Listed entity管理层M anagement管理层偏向Management bias管理层凌驾于控制之上Management override of controls管理当局声明书M anagement representation letter管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities管理层的专家Management’s expert重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure重大不确定性Material uncertainty财务报表整体的重要性Materiality for the financial statements as a whole侵占资产Misappropriation of assets错报M isstatement对事实的错报Misstatement of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Monitoring对控制的监督Monitoring of controls审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures 消极式函证Negative confirmation网络事务所Network firm违反法律法规Non-compliance未回函Non-response非抽样风险Non-sampling risk观察Observation发生Occurrence期初余额Opening balances内部控制的运行有效性Operating effectiveness of internal control 其他信息Other information其他事项段Other matter paragraph会计估计的结果Outcome of an accounting estimate超出正常经营过程Outside the normal course of business总体审计方案Overall audit approach总体审计策略Overall audit strategy总体结论Overall conclusion总体应对措施Overall responses合伙人Partner实际执行的重要性Performance materiality人员Personnel广泛性Pervasive计划活动Planning activities总体Population/Overall积极式函证Positive confirmation执业人员Practitioner前任注册会计师Predecessor auditor初步业务活动Preliminary engagement activities与管理层和治理层 (如适用) 责任相Premise, relating to the responsibilities of management关的执行审计工作的前提and, where appropriate, those charged with governance, on which an audit is conducted编制和列报财务报表Prepare and present the financial statements列报与披露Presentation and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition防止或发现并纠正重大错报Prevent or detect and correct material misstatement 专业胜任能力Professional competence职业判断Professional judgment职业怀疑态度Professional skepticism业务执行Provision of service/Delivery of service通常对决定财务报表中的重大金额Provisions of laws and regulations generally recognized to和披露有直接影响的法律法规的规have a direct effect on the determination of material定amounts and disclosures in the financial statements具有适当资格的外部人员Qualified external person保留意见Qualified opinion量化财务影响Quantification of the financial impacts合理保证(针对审计业务和质量控Reasonable assurance (in the context of audit制) engagements, and in quality control)合理性测试Reasonableness test重新计算Re-calculation连续审计业务Recurring audit engagements将认定层次的审计风险降至可接受Reduce audit risk at the assertion level to an acceptably 的低水平low level关联方Related parties具有支配性影响的关联方Related parties with dominant influence管理层以前未识别或未向注册会计Related party relationships or transactions that师披露的关联方关系或关联方交易management has not identified or disclosed to the auditor按照等同于公平交易中通行的条款Related party transactions conducted on terms equivalent执行的关联方交易to those prevailing in an arm’s length transaction(审计证据的)相关性和可靠性Relevance and reliability (of audit evidence) 相关职业道德要求Relevant ethical requirements剩余期间Remaining period重新执行Re-performance管理层施加的限制Restrictions imposed by management复核(与质量控制相关) Review (in relation to quality control)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风险Risk of material misstatement财务报表层次和认定层次的重大错Risk of material misstatement at financial statement level报风险and at assertion level样本量Sample size抽样Sampling抽样风险Sampling risk抽样单元Sampling unit选择和运用会计政策Selection and application of accounting policies 选取测试项目Selection of items for testing重要组成部分Significant component值得关注的内部控制缺陷Significant deficiencies in internal control重大事项Significant matters特别风险Significant risk重大非常规交易Significant unusual transactions 特定的审计程序Specified audit procedures员工Staff统计抽样Statistical sampling存货盘点Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures 实质性程序Substantive procedure(审计证据的)充分性Sufficiency (of audit evidence) 补充信息Supplementary information测试Test控制测试Test of controls细节测试Test of details特定类别的交易、账户余额或披露的The materiality level or levels for particular classes of一个或多个重要性水平transactions, account balances or disclosures 治理层Those charged with governance错报的临界值Threshold for misstatements可容忍错报Tolerable misstatement可容忍偏差率Tolerable rate of deviation趋势分析法、比率分析法、合理性测Trend analysis, ratio analysis, reasonableness test, and试法和回归分析法regression analysis不确定性Uncertainty未更正错报Uncorrected misstatements 标准审计报告Unmodified audit report无保留意见Unqualified opinion计价与分摊Valuation and allocation/amortization 穿行测试Walk-through test解除业务约定Withdraw from the engagement书面声明Written representation职业道德可接受的水平Acceptable level广告Advertising过度推介Advocacy承担管理层职责Assume management responsibilities鉴证客户Assurance client鉴证业务Assurance engagement鉴证业务项目组Assurance team审计客户Audit client审计业务Audit engagement审计项目组Audit team近亲属Close family密切私人关系Close personal relationship保密Confidentiality利益冲突Conflicts of interest或有收费Contingent fee冷却期Cooling off period现任会计师Current accountant/auditor直接经济利益Direct financial interest董事或高级管理人员Director or senior officer/senior management 应有的关注Due care消除或降低不利影响Eliminate or reduce threats项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目组Engagement team外部专家External expert密切关系Familiarity经济利益Financial interests历史财务信息Historical financial information直系亲属/ 主要近亲属Immediate family独立性Independence从实质上和形式上保持独立性Independence of mind, Independence inappearance间接经济利益Indirect financial interest诚信Integrity外在压力Intimidation/Pressure关键审计合伙人Key audit partner上市实体Listed entity长期存在业务关系Long association (with an audit client) 严重虚假或误导性的陈述Materially false or misleading statement 非鉴证服务Non-assurance services客观和公正性Objectivity专业服务Professional services拟接受的客户Prospective client公众利益实体Public interest entity关联实体Related entity审阅客户Review client审阅业务Review engagement审阅项目组Review team轮换Rotation防范措施Safeguards自身利益Self-interest自我评价Self-review重要且密切的商业关系Significant and close businessrelationship特殊目的财务报表Special purpose financial statements鉴证业务的对象Subject matter of assuranceengagement不利影响、威胁Threats税法兼营Also engaged in应计税款Accrued tax从价税Ad valorem tax加计扣除Additional deduction附加税Additional tax/Surcharge所得额调整Adjustment of income税后所得After-tax income准予扣除数Allowable deductions税收可抵免额Allowable tax credit从量定额Amount based on quantity增值额Amount of appreciation/Value added 销售额Amount of sales抵免税额Amount of tax credit应纳税所得额Amount of taxable income扣除项目金额Amount of the deductions适用税额Applicable tax amount适用税率Applicable tax rates计税成本Assessable cost核定所得额Assessable income平均成本利润率Average cost-plus margin rate平均销售价格Average sales price营业税Business tax偶然所得Casual income所得项目Category of income组成计税价格Composite taxable price本纳税年度Current tax year所得税申报Declaration of income tax扣除项目Deductible items免税项目扣除Deduction of the tax exemption item 契税Deed tax视同销售Deemed sales/sales equivalent免除纳税义务Discharge of tax obligation应税商品Dutiable goods纳税义务Duty of tax payment权益性投资收益Earning from equity investments雇员福利，职工福利Employee benefit企业所得税Enterprise income tax国外所得收入Foreign earned income一般纳税人General taxpayer特许权使用费所得Income from franchise royalty利息、股息、红利所得Income from interests, dividends andbonuses劳务所得Income from labor service财产租赁所得Income from leasing of property生产经营所得Income from production and businessoperation转让财产所得Income from property transfer工资薪金所得Income from wages, salaries财产转让收入Income from property transfer所得税抵免Income tax credit申报缴纳所得税Income tax declaration应纳所得税Income tax payable接受捐赠所得Income from donation个人所得税Individual income tax增值税进项税额Input value added tax非正常损失Irregular loss滞纳金Late fee清算所得税Liquidation income tax最低应纳税所得额Minimum taxable income增值税起征点Minimum threshold of value-added Tax 混合销售行为Mixed sales activities所得税前净所得Net income before income tax税后净利润Net profit after tax非货币资产Non-monetary asset不征税收入Non-taxable income不计入征税范围Not included in the scope of taxableactivities财产原值Original value of the property/ Cost ofproperty当期销项税额Output tax for the period增值税销项税额Output value added tax滞纳税款/欠税Overdue tax应补缴税款Payment of tax in arrears累进税率Progressive tax rate比例税率Proportional tax rate公益性捐赠Public welfare donations房产税Real estate tax居民纳税人Resident taxpayer资源税Resource tax含税销售额Sales amount including tax所得税征收范围Scope of income tax/Subject to income tax 小规模纳税人Small-scale taxpayer源泉扣缴Source withholding纳税特别扣除项目Special deductible items特殊性税务处理Special tax treatment印花税Stamp tax应征税额Tax accrued税额Tax amounts税基/计税依据Tax base税种Tax category消费税税率Tax computation税收抵免Tax credit抵免限额Tax credit quota纳税期限Tax deadline税前可扣除项目Tax deductible items税收减免Tax deduction or exemption 计税差异Tax differences到期应纳税款Tax due漏税/逃税Tax evasion免税Tax exemption纳税申报Tax filing本期税额Tax for the period/year已纳税额Tax paid应纳税额Tax payable纳税期限Tax payment deadline税率Tax rate减税Tax reduction退税Tax refund税收附加Tax surcharge起征点Tax threshold计税价格Tax value/Taxable price减免税额Tax amount deducted应税所得Taxable income应税项目Taxable item纳税期间Taxable period对股息征税Taxation of dividends免税收入Tax-exempt income免税税目Tax-exempt item免税利润Tax-exempt profit含税价格Tax-included price纳税人Taxpayer土地使用税Urban land-use tax增值税Value added tax(VAT)土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction车船税Vehicle and vessel tax车辆购置税Vehicle purchase tax扣缴义务人Withholding agent代扣代缴税款Withholding and remitting tax预提所得税Withholding income tax零税率Zero tax rate应收账款周转次数应收账款周转天数取得成本实际增长率实际利率配股后每股价格配股权价值配股价格预付年金(即付年金、期初年金) 会计报酬率法平均交货时间贝塔(β)系数债券评级债券估价每股净资产盈亏临界点保险储备(安全存量)资本支出持有成本现金预算现金股利现金流量利息保障倍数经营活动现金流量混合租赁佣金普通股补偿性余额复利全面预算企业价值评估成本性态成本中心成本的归集和分配资本成本税后债务成本成本差异平息债券债券票面利率流动资产周转次数流动资产周转天数流动比率财务成本管理Accounts receivable turnoverAccounts receivable turnoverdaysAcquisition costActual growth rateActual interest rateAfter-allotment price per shareAllotment option valueAllotment priceAnnuity dueAccounting rate of return(ARR)Average delivery timeBeta coefficientBond ratingBond valuationBook value per share(BPS)Break-even pointBuffer inventoryCapital expenditureCarrying costCash budgetCash dividendCash flow interest coverageratioCash flows from operationalactivitiesCombination leaseCommission Common stock Compensating balanceC ompound interest Comprehensive budget Corporate valuationCost behaviorCost centreCost collection and allocation Cost of capitalCost of debt after taxCost varianceCoupon bondCoupon interest rate Current assets turnover Current assets turnover days Current ratio本期收入乘数Current sales multiplier债务市场Debt market/Bond market资产负债率Debt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL )直接租赁Direct leasing折现率Discount rate纯贴现债券(零息债券) Discounted bond (Zero coupon bond)股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL )股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage (DTL )息前税前利润Earnings before interests and taxes(EBIT ) 经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilution每股盈余无差别点法EPS indifferent point method (EBIT-EPS break even analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS )权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA )除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数FV interest factor预付年金终值系数FV interest factor of annuity due 终值Future value(FV)管理费用General and administrative expense 持续经营价值Going concern value毛租赁Gross lease营业现金毛流量Gross operating cash flows套期保值原理Hedging principle间接成本Indirect cost通货膨胀率Inflation rate利息保障倍数Interest coverage ratio税后利息率Interest rate after tax内含增长率Internal growth rate内部转移价格Internal transfer price内在市销率Intrinsic sales multiplier内在价值Intrinsic value存货周转次数Inventory turnover存货周转天数Inventory turnover days投资中心Investment center内含报酬率法Internal rate of return(IRR )非相关成本Irrelevant cost发行价格Issuance price租赁期Lease term租赁资产Leasehold property承租人Lessee出租人Lessor杠杆贡献率Leverage contributing ratio杠杆租赁Leverage lease清算价值Liquidation value短期偿债能力比率Liquidity ratios长期债券Long-term bond制造费用预算M anufacturing overhead budget 边际贡献率Marginal contribution ratio市场组合Market portfolio市场价格Market price市价稀释Market price dilution市场风险溢价Market risk premium债券到期日Maturity date市场增加值Market value added(MAV )最大最小法Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization ofshareholders’wealth混合成本Mixed cost互斥项目Mutually exclusive projects/events 流通债券Negotiable bond净财务杠杆Net financial leverage净租赁Net lease营业现金净流量Net operating cash flows销售净利率Net profit margin净现值法NPV method净现值Net present value(NPV )经营租赁Operating lease经营杠杆Operating leverage机会成本Opportunity cost期权价值Option value订货提前期Order lead time订货成本Ordering cost普通年金(后付年金) Ordinary annuity债券面值Par value/Face value回收期法Payback period method股利支付日Payment date经营资产销售百分比Percentage of operating assets to sales 经营负债销售百分比Percentage of operating liabilities tosales销售百分比法Percentage-of-sales method期间成本Period cost定期预算Periodic budget永久债券Perpetual bond永续年金Perpetuity优先股Preferred stock现值指数Present value index产品成本预算P roduct cost budget生产预算Production budget生产成本Production cost制造费用Production overhead利润中心Profit center利润最大化Profit maximization项目特有风险Project-specific risk公开增发Public offering复利现值系数PV interest factor预付年金现值系数PV interest factor of annuity due 现值Present value(PV)速动比率Quick ratio股权登记日Record date共同年限法Replacement chain (common life)approach必要报酬率Required rate of return剩余股利政策Residual dividend policy剩余权益收益Residual equity income剩余净金融支出Residual net financial expenditure 剩余经营收益Residual operating income责任中心Responsibility center利润留存率Retention ratio权益净利率Return on equity投资报酬率Return on investment收入中心Revenue center无风险利率Risk-free interest rate无风险报酬率Risk-free rate of return安全边际率Safety margin ratio销售预算Sales budget销售费用Sales expense销售预测Sales forecast销售增长率Sales growth rate代销Sales on commission销售数量Sales volume股东权益增长率Shareholders’equity growth ratio 短缺成本Shortage cost证券市场线Security market line(SML)标准成本Standard cost股票股利Stock dividend股价最大化Stock price maximization股票回购Stock repurchase股票分割Stock split储存成本Storage cost沉没成本Sunk cost可持续增长率Sustainable growth rate系统风险(市场风险、不可分散风险) Systematic risk (Market risk /Non-diversifiable risk)目标资本结构Target capital structure 时间溢价Time premium货币的时间价值Time value of money固定成本总额Total fixed cost标的资产Underlying assets包销Underwrite单位销售价格Unit sales price单位变动成本Unit variable costs股价上行乘数Upstream price multiplier变动成本率Variable cost ratio加权平均资本成本Weighted average cost of capital(WACC ) 营运资本投资Working capital investment在产品Work-in-progress到期收益率法Yield-to-maturity method(YTM method )公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow”position : slow growth - high competitiveness低增长—弱竞争地位的“瘦狗”业务“Dog”position : slow growth - low competitiveness高增长—低竞争地位的“问题”业“Question mark”position : high growth - low务competitiveness高增长—强竞争地位的“明星”业务“Star”position : high growth - high competitiveness 放弃战略Abandon strategy竞争环境分析Analysis of competitive environment竞争对手分析Analysis of competitors企业能力分析Analysis of corporate competencies and capabilities 企业资源分析Analysis of corporate resources宏观环境分析Analysis of macro-environment市场需求分析Analysis of market demand分析型战略Analytical strategy审计委员会Audit committee平衡计分卡Balanced scorecard基准分析Benchmarking analysis蓝海战略Blue Ocean strategy波士顿矩阵Boston matrix业务单位战略(竞争战略) Business (Competitive) strategy经营目标Business objectives运营风险Business risk业务单元Business unit事业部制组织结构Business unit organization structure战略变革C hange management in strategy内部信息传递Communication of internal information全面风险管理Comprehensive risk management收缩战略Contraction strategy控制活动Control activities控制环境Control environment公司治理Corporate governance总体战略Corporate strategy成本领先战略Cost leadership strategy惩治成本Cost of punishment损失成本Cost of total loss风险管理成本与效益Costs and benefits of risk management信用风险Credit risk文化与绩效Culture and performanceC ustomer segmentation/Market segmentation business 客户细分或市场细分事业部制结构structure消费动机Customer’s motivation负债和杠杆作用Debt and gearing扁平型结构Decentralized structure决策支持系统Decision support system防御型战略Defensive strategy制定风险管理策略Development of risk management strategy 发展战略Development strategy钻石模型Diamond model差异化战略Differentiation strategy直接投资Direct investment多元化并购Diversified merger and acquisition多种经营战略Diversified strategy垄断优势理论Dominance advantage theory每股盈余或市净率Earnings per share or price to book ratio 效率Efficiency生产要素Elements in production内部控制的要素Elements of internal control创业型组织结构Entrepreneurial organization structure自然环境风险Environment risk股权投资Equity investment评估成本Evaluation cost事项识别Event identification处置成本Execution cost实地查验Field inspection财务风险与经营风险的搭配Financial risk and business risk内部控制的五大要素Five elements in internal control产业五种竞争力Five forces in the competitive approach 集中化战略Focus strategy紧缩与集中战略Focused strategy职能制组织结构Functional organization structure职能战略Functional strategy资金活动Fund-related activities全球化战略Globalization strategy毛利率与净利润率Gross profit margin and net profit margin 增长型战略Growth strategy开拓型战略Growth strategy担保业务Guarantee businessH 型结构(控股企业／控股集团组织H type organization structure (Holding company/Group结构) organization structure)高经营风险与高财务风险搭配High business risk, high financial risk 高经营风险与低财务风险搭配High business risk, low financial risk 高长型结构High growth structure。

财务专业术语中英文对照表英文中文说明Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in ManagementAccounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting StandardsBoard 财务会计准则委员会Financial forecast 财务预测Generally accepted accountingprinciples 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰中文英文说明一.资产类? Assets流动资产???????????????? Current assets货币资金???????????????? Cash and cash equivalents现金???????????????? Cash银行存款???????????????? ?????????Cash in bank?其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡???????????????? Credit card信用证保证金L/C? Guarantee deposits存出投资款Refundable deposits短期投资???????????????? Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款????????Account receivable应收票据???????????????? ??????????????Note receivable?银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利???????????????? Dividend receivable应收利息???????????????? Interest? receivable应收账款???????????????? Account receivable其他应收款???????????????? Other notes receivable坏账准备?????????? Bad debt reserves预付账款???????????????? Advance money应收补贴款?? Cover deficit by state subsidies of receivable 库存资产????????????????Inventories物资采购???????????????? Supplies purchasing原材料???????????????? Raw materials包装物???????????????? Wrappage低值易耗品? Low-value consumption goods材料成本差异Materials cost variance自制半成品???????????????? Semi-Finished goods库存商品???????????????? Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用???? Deferred and prepaid expenses长期投资??????????????????????????Long-term investment?长期股权投资Long-term investment on stocks 股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资???????????????Long-term investment on bonds?股权投资减值准备Stock rights investment depreciation reserves其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款????? Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产?????Fixed assets房屋???????????????? Building建筑物???????????????? Structure机器设备????? Machinery equipment运输设备???? Transportation facilities工具器具???????????????? Instruments and implement累计折旧???????????????? ???????????????Accumulated depreciation??固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves 工程物资????????????????Project goods and material专用材料Special-purpose material专用设备t Special-purpose equipmen预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程???????????????? ????????????????Construction-in-process?????安装工程???????????????? Erection works在安装设备? Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程???????????????? General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产???????????????? Intangible assets??????????????????????????专利权???????????????? ?????Patents?????非专利技术???????????????? ?Non-Patents???商标权???????????????? ??????????????????????Trademarks, Trade names着作权???????????????? ?Copyrights?????土地使用权???????????????? Tenure商誉???????????????? ?????Goodwill?无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢????????????Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses 待处理财产损溢???????????Wait deal assets loss or income?待处理流动资产损溢???????????Wait deal intangible assets loss or income二、负债类? ?????? Liability短期负债???????????????? ?????Current liability??短期借款???????????????? Short-term borrowing应付票据???????????????? ??????Notes payable??银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款???????????????? Account payable预收账款????????????? Deposit received代销商品款? Proxy sale goods revenue应付工资???????????????? Accrued wages应付福利费? Accrued welfarism应付股利???????????????? ????????Dividends payable????应交税金???????????????? Tax payable应交增值税???????????????value added tax payable???进项税额Withholdings on V A T已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V A T出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax? payable应交所得税????Income tax payable???????应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税?Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款???????????????? Other fund in conformity with paying其他应付款? Other payables预提费用???????????? Drawing expense in advance其他负债???????????????? Other liabilities待转资产价值Pending changerover assets value预计负债???????????????? Anticipation liabilities长期负债???? Long-term Liabilities????长期借款???????????????? Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券???????????????? Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款? Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year 专项应付款???????????????? Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year 递延税款???????????????? Deferral taxes三、所有者权益类OWNERS' EQUITY资本?????????? Capita实收资本(或股本) Paid-up capital(or stock)实收资本???????????????? Paicl-up capital实收股本???????????????? Paid-up stock已归还投资? Investment Returned资本公积???????????????? ??????????????Capital reserve????资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入? Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积???????????????Other capital reserve盈余公积???????????????? Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金? Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment 利润???????????????? Profits本年利润???????????????? Current year profits利润分配???????????????? Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal legal public welfare funds提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund利润归还投资Profits capitalizad on return of investment 应付优先股股利Preferred Stock dividends payable?提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类? Cost生产成本???? Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用???????????????? Manufacturing overhead材料费???????????????? Materials管理人员工资Executive Salaries奖金???????????????? Wages退职金???????????????? Retirement allowance补贴???????????????? Bonus外保劳务费?? Outsourcing fee福利费???????????????? Employee benefits/welfare会议费???????????????? Coferemce加班餐费???????????????? Special duties市内交通费???????????????? Business traveling通讯费???????????????? Correspondence电话费???????????????? Correspondence水电取暖费???????????????? Water and Steam税费???????????????? Taxes and dues租赁费???????????????? Rent管理费???????????????? Maintenance车辆维护费???????????????? Vehicles maintenance油料费???????????????? Vehicles maintenance培训费???????????????? Education and training接待费???????????????? Entertainment图书、印刷费Books and printing运费???????????????? Transpotation保险费???????????????? Insurance premium支付手续费? Commission杂费???????????????? Sundry charges折旧费???????????????? ???????Depreciation expense?机物料消耗? Article of consumption劳动保护费????????????????Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本???????????????? Service costs五、损益类? Profit and loss收入???????????????? Income业务收入???????????????? OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入???????????Service revenue其他业务收入Other operating revenue材料销售???????????????? Sales materials包装物出租? Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税???????????????? Reimbursement of income tax 其他收入???????????????? Other revenue投资收益???????????????? Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入???????????????? Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入? NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余???????????????? Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets???固定资产盘盈Fixed assets inventory profit罚款净收入? Net amercement income支出???????????????? Outlay业务支出?????? Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本???????????????? Cost of service主营业务税金及附加Tax and associate charge营业税????????????????? Sales tax消费税????????????????? Consumption tax城市维护建设税Tax for maintaining and building cities 资源税???????????????? Resources tax土地增值税? Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用???????????????? Expenses营业费用???????????????? Operating expenses代销手续费???????????????? Consignment commission charge运杂费???????????????? Transpotation保险费??????? Insurance premium展览费??????? Exhibition fees广告费??????? Advertising fees管理费用???? Adminisstrative expenses职工工资???? Staff Salaries修理费??????? Repair charge低值易耗摊销Article of consumption办公费??????? Office allowance差旅费??????? Travelling expense工会经费????? Labour union expenditure研究与开发费Research and development expense 福利费??????? Employee benefits/welfare职工教育经费Personnel education待业保险费???????????????? Unemployment insurance劳动保险费? Labour insurance医疗保险费? Medical insurance会议费??????? Coferemce聘请中介机构费Intermediary organs咨询费???????诉讼费??????? Legal cost业务招待费? Business entertainment技术转让费? Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费??????? Pollution discharge fees房产税??????? Housing property tax车船使用税? Vehicle and vessel usage license plate tax(VVULPT)土地使用税? Tenure tax印花税??????? Stamp tax财务费用???? Finance charge利息支出???? Interest exchange汇兑损失???? Foreign exchange loss各项手续费?? Charge for trouble各项专门借款费用Special-borrowing cost营业外支出?? Nonbusiness expenditure捐赠支出???? Donation outlay减值准备金? Depreciation reserves非常损失???? Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets???固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出???? Amercement outlay所得税??????? Income tax以前年度损益调整Prior year income adjustment。

财务必备专业术语中英文对照财务的词汇非常多(深深体会到什么叫财务狗)文章里只列出了一部分若你想要获得完整版本请将文章转发分享到朋友圈截图发送到HOTELENGLISH公众号并留下接收完整文档的邮箱小编将在3天内发送下周一(8月7日)晚截止（如果没有收到，请先查看垃圾箱）国际会计术语Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Inflation 通货膨涨Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益会计账目用语account current 往来帐目account sales 销货帐joint account 共同计算帐项outstanding account 未决帐项credit account||creditor account 贷方帐项debit account||debtor account 借方帐项account payable 应付帐||应付未付帐account receivable 应收帐||应收未收帐new account 新交易||新帐old account 老帐cash account 现金帐running account 流水帐suspense account 暂记帐||未定帐overdue account||pastdue account 过期帐||延滞帐sundry account 杂项帐户detail account 详细帐单||明细表bad account 坏账title of account 会计项目
account-book 会计薄||帐薄account of budiness||business report 营业报告书||损益计算表account rendered 借贷细帐||交验帐account stated 明细帐to open an account with 与... 银行开立一户头to keep account with与... 银行建立交易
to have an account with 与... 有交易to make out an account with 作成会计帐||有往来帐项to make up an account 清算||清理债务to close one''s account with 清洁帐目||与... 停止交易to close an account 结帐to ask an account||to demand an account 清理未付款to balance the account with 结清差额to settle an account||to liquidate an account||to square an account 清算to audit an account 审查帐目||监查帐目to examine an account 检查帐目to charge the amount to A''s account 转入A的帐户
to pay on account 以计帐方式付款on one''s account||on account of one 代理某人||为某人on one''s own account 为自己计算||独立帐目
on one''s account and risk||for one''s account and risk 由某人收益并负风险
for one''s account||for account of one 由某人负担
by order and for account of one 按某人指示||列入某人帐户
for May account 列入 5 月份帐目
to pass to the account of||to place to the account of 编入某中帐项下to send in an account||to send in render an account 寄出清算书………………。

财务会计专业词汇中英文对照表主要专业术语中英文对照表会计会计估计Accounting estimates会计分期Accounting period会计政策Accounting policies会计确认Accounting recognition会计处理Accounting treatment应付账款Accounts payable应收账款Accounts receivable累计折旧Accumulated depreciation调整事项Adjusting events摊销费用Amortization expense公平交易Arms-length transaction资产Assets资产减值损失Assets impairment loss联营公司Associates可供出售金融资产Available-for-sale financial assets 坏账准备Bad debt provision年初余额Balance at the beginning of year 年末余额Balance at the end of year资产负债表Balance sheet银行存款Bank deposit基本每股收益Basic earnings per share应收票据Bills receivable账面价值Book value借款费用Borrowing costs企业合并Business combination营业税金及附加Business taxes and surcharges计量Calculation/Calculate资本公积Capital reserve资本化Capitalization/Capitalized现金流量Cash flows库存现金Cash on hand公允价值变动Change in fair value股东权益变动表Changes in equity可比性Comparability混合金融工具Compound financial instruments 代销商品Consignment goods合并资产负债表Consolidated balance sheet合并利润表Consolidated income statement合并股东权益变动表Consolidated statement of changes in equity 建造合同Construction contract在建工程Construction in progress或有资产Contingent asset或有负债Contingent liability可转换公司债券Convertible notes会计差错更正Correction of accounting errors成本法Cost method主营业务成本Cost of sales from principal activities贷Credit货币计量Currency measurement流动资产Current assets流动负债Current liabilities借Debit债务重组Debt restructuring递延收益Deferred income递延所得税Deferred tax递延所得税资产Deferred tax assets递延所得税负债Deferred tax liabilities折旧Depreciation稀释每股收益Diluted earnings per share直接费用Direct costs直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折现系数Discount factor折现率Discount rate任意盈余公积Discretionary surplus reserve处置成本Disposal costs应付股利Dividend payable应收股利Dividend receivable应付职工薪酬Employee benefits payables股权投资Equity investment权益法Equity method预计负债Estimated liabilities/Provision预计使用寿命Estimated useful life费用Expenses公允价值Fair value融资租赁Finance lease金融资产Financial assets交易性金融资产Financial assets held for trading 财务费用Financial expenses金融工具Financial instruments金融负债Financial liabilities财务报告Financial reporting筹资活动Financing activities产成品Finished products/goods固定资产Fixed assets固定资产清理Fixed assets pending for disposal境外经营Foreign operations特许权Franchise right记账本位币Functional currency公允价值变动收益/（损失）Gains/Losses on changes in fair value 管理费用General and administrative expenses 持续经营Going concern商誉Goodwill政府补助Government grants毛利率Gross profit ratio担保Guarantee持有至到期投资Held-to-maturity investment历史成本Historical cost可辨认性Identifiable减值损失Impairment loss减值准备Impairment losses利润表Income statement所得税Income tax间接法Indirect method保险费Insurance expense无形资产Intangible assets应付利息Interest payable利率Interest rate应收利息Interest receivable集团内部销售Inter-group sales中期财务报表Interim financial statements存货Inventories投资活动Investing activities投资成本Investment cost投资收益Investment income投资性房地产Investment property合营企业Joint-venture劳务成本Labour costs土地使用权Land use right租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-term equity investment 长期借款Long-term loans长期应付款Long-term payable长期应收款Long-term receivables少数股东权益Minority interests净利润Net profits非调整事项Non-adjusting events非流动性负债Non-current liabilities营业外支出Non-operating expenses营业外收入Non-operating income经营活动Operating activities经营租赁Operating lease营业利润Operating profit其他资本公积Other capital reserve其他综合收益Other comprehensive income 其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables所有者权益Owner’s equity所有权Ownership实收资本Paid-in capital专利权Patent资产负债表日后事项Post balance sheet events溢价Premium预付款Prepayment现值Present value以前年度损益事项Prior year profit/loss adjustment商品Product利润Profit利润分配Profit appropriation存货跌价准备Provision for diminution in value of inventories 固定资产减值准备Provision for impairment of fixed assets 损失准备Provision for loss采购成本Purchase costs报酬率Rate of return原材料Raw materials预收款项Receipts in advance确认Recognition/Recognize可收回金额Recoverable amount可变现净值Recoverable value关联交易Related party transactions关联方Related party(ies)租赁收入Rental income重置成本Replacement costs回购Repurchase研究开发费用Research and development costs残值Residual value重组Restructuring追溯调整Retrospective adjustments销售商品收入Revenue from sales of goods收入Revenue/Income职工薪酬Salary costs售后租回交易Sale and lease back主营业务收入Sales from principal activities销售退回Sales return销售额Sales revenue销售税Sales tax分部报告Segment reporting销售费用Selling expenses股本Share capital股份期权Share options股本/资本溢价Share/Capital premium所有者权益Shareholders’ equity短期借款Short-term loans专项应付款Special payables现金流量表Statement of cash flows法定盈余公积Statutory surplus reserve盈余公积Surplus reserves有形资产Tangible assets计税基础Tax basis应交税费Taxes payable暂时性差异T emporary differences交易费用Transaction costs可理解性Understandability未分配利润Undistributed profit/Retained earnings 未实现融资收益Unrealized capital gain增值税Value-added tax在产品Work in progress审计客户关系和审计业务的接受与保持Acceptance and continuanceof client and audit engagement访问控制Access controls接触信息/审计工作底稿Access to information / Audit documentation 否定意见Adverse opinion替代程序Alternative procedures分析程序Analytical procedures在集团层面实施的分析程序Analytical procedures at group level年度报告Annual report适用的财务报告框架Applicable financial reporting framework 按照适用的财务报告编制基础得到恰当会计处理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework(审计证据的)适当性Appropriateness (of audit evidence)认定Assertions评估Assess保证Assurance审计调整Audit adjustment审计工作底稿Audit documentation/Audit working paper 审计证据Audit evidence审计档案Audit file会计师事务所Audit firm/Accounting firm审计意见Audit opinion审计计划Audit plan审计风险Audit risk审计抽样(抽样) Audit sampling (sampling)注册会计师（审计师）Auditor注册会计师与财务信息Auditor and financial information注册会计师的专家Auditor’s expert注册会计师的点估计或区间估计Auditor’s point estimate orauditor’s range 导致非无保留意见的事项段Basis for modification paragraph业务流程Business process（交易的）商业理由Business rationale经营风险业务风险Business risk明显微小Clearly trivial比较财务报表Comparative financial statements比较信息Comparative information被审计单位的互补性控制Compensating controls of entity under audit 完整性Completeness对集团具有财务重大性的单个组成部分Components that are of individual financial significance to the group计算机辅助审计技术Computer-assisted audit techniques 审计的前提条件Conditions for an audit询证函Confirmation合并过程Consolidation process控制活动Control activities控制环境Control environment控制风险Control risk与审计相关的控制Controls relevant to the audit公司治理Corporate governance对应数据Corresponding figures截止Cut-off/As of (date)报告日（与质量控制相关）Date of report (in relation to quality control)财务报表批准日Date of the approval of the financial statements审计报告日Date of the auditor’s report财务报表日Date of the financial statements设计、执行和维护适当的控制Design, implement and maintainadequate controls (over) 检查风险Detection risk偏差Deviations无法表示意见Disclaimer of opinion双重目的测试Dual-purpose test强调事项段Emphasis of matter paragraph业务工作底稿Engagement documentation/working paper业务约定书Engagement letter项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目质量控制复核人员Engagement quality control reviewer项目组Engagement team被审计单位的风险评估过程Entity’s risk assessment process评价Evaluate可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事项Exception存在Existence有经验的注册会计师Experienced auditor 专长Expertise信赖程度Extent of reliance函证External confirmation事实错报、判断错报和推断错报Factual misstatements, judgemental misstatements and projected misstatements 财务报表Financial statements舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudulent financial reporting对财务报表使用者理解财务报表至关重要Fundamental to users’ understanding of the financial statements治理Governance集团Group集团项目合伙人Group engagement partner集团层面控制Group-wide controls历史财务信息Historical financial information识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence 后任注册会计师Incoming auditor 不一致Inconsistency独立性Independence与财务报告相关的信息系统Information system relevant to financial reporting审计的固有限制Inherent limitation of audit固有风险Inherent risk首次审计业务Initial audit engagement生成、记录、处理和报告交易Initiate, record, process and report transactions询问Inquiry检查Inspection中期财务信息或报表Interim financial information or statements内部审计师Internal auditors内部控制Internal control内部控制缺陷Internal control deficiency国际财务报告准则International Financial Reporting Standards 调查Investigate财务报表报出日Issuance date of the financial statements信息技术应用控制IT application controls信息技术环境IT environment会计分录和其他调整Journal entries and other adjustments会计分录Journal entry/entries严重程度Level of significance上市公司实体Listed entity管理层Management管理层偏向Management bias管理层凌驾于控制之上Management override of controls管理当局声明书Management representation letter管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities 管理层的专家Management’s expert重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure重大不确定性Material uncertainty财务报表整体的重要性Materiality for the financial statements as a whole 侵占资产Misappropriation of assets错报Misstatement对事实的错报Misstatement of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Monitoring对控制的监督Monitoring of controls审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures 消极式函证Negative confirmation网络事务所Network firm违反法律法规Non-compliance未回函Non-response非抽样风险Non-sampling risk观察Observation发生Occurrence期初余额Opening balances内部控制的运行有效性Operating effectiveness of internal control其他信息Other information其他事项段Other matter paragraph会计估计的结果Outcome of an accounting estimate超出正常经营过程Outside the normal course of business总体审计方案Overall audit approach总体审计策略Overall audit strategy总体结论Overall conclusion总体应对措施Overall responses合伙人Partner实际执行的重要性Performance materiality人员Personnel广泛性Pervasive计划活动Planning activities总体Population/Overall积极式函证Positive confirmation执业人员Practitioner前任注册会计师Predecessor auditor初步业务活动Preliminary engagement activities与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted编制和列报财务报表Prepare and present the financial statements列报与披露Presentation and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition防止或发现并纠正重大错报Prevent or detect and correctmaterial misstatement 专业胜任能力Professional competence 职业判断Professional judgment职业怀疑态度Professional skepticism业务执行Provision of service/Delivery of service通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements具有适当资格的外部人员Qualified external person保留意见Qualified opinion量化财务影响Quantification of the financial impacts合理保证（针对审计业务和质量控制）Reasonable assurance (in the context of audit engagements, and in quality control) 合理性测试Reasonableness test重新计算Re-calculation连续审计业务Recurring audit engagements将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level关联方Related parties具有支配性影响的关联方Related parties with dominant influence管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction（审计证据的）相关性和可靠性Relevance and reliability (of audit evidence) 相关职业道德要求Relevant ethical requirements 剩余期间Remaining period重新执行Re-performance管理层施加的限制Restrictions imposed by management复核(与质量控制相关) Review (in relation to quality control)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风险Risk of material misstatement财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level 样本量Sample size抽样Sampling抽样风险Sampling risk抽样单元Sampling unit选择和运用会计政策Selection and application of accounting policies 选取测试项目Selection of items for testing重要组成部分Significant component值得关注的内部控制缺陷Significant deficiencies in internal control重大事项Significant matters特别风险Significant risk重大非常规交易Significant unusual transactions特定的审计程序Specified audit procedures员工Staff统计抽样Statistical sampling存货盘点Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures 实质性程序Substantive procedure（审计证据的）充分性Sufficiency (of audit evidence) 补充信息Supplementary information测试Test控制测试Test of controls细节测试Test of details特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures治理层Those charged with governance 错报的临界值Threshold for misstatements可容忍错报T olerable misstatement可容忍偏差率Tolerable rate of deviation趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis不确定性Uncertainty未更正错报Uncorrected misstatements标准审计报告Unmodified audit report无保留意见Unqualified opinion计价与分摊Valuation and allocation/amortization 穿行测试Walk-through test解除业务约定Withdraw from the engagement书面声明Written representation职业道德可接受的水平Acceptable level广告Advertising过度推介Advocacy承担管理层职责Assume management responsibilities鉴证客户Assurance client鉴证业务Assurance engagement鉴证业务项目组Assurance team审计客户Audit client审计业务Audit engagement审计项目组Audit team近亲属Close family密切私人关系Close personal relationship保密Confidentiality利益冲突Conflicts of interest或有收费Contingent fee冷却期Cooling off period现任会计师Current accountant/auditor直接经济利益Direct financial interest董事或高级管理人员Director or senior officer/senior management应有的关注Due care消除或降低不利影响Eliminate or reduce threats项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目组Engagement team外部专家External expert密切关系Familiarity经济利益Financial interests历史财务信息Historical financial information直系亲属/ 主要近亲属Immediate family独立性Independence从实质上和形式上保持独立性Independence of mind, Independence in appearance 间接经济利益Indirect financial interest诚信Integrity外在压力Intimidation/Pressure关键审计合伙人Key audit partner上市实体Listed entity长期存在业务关系Long association (with an audit client)严重虚假或误导性的陈述Materially false or misleading statement非鉴证服务Non-assurance services客观和公正性Objectivity专业服务Professional services拟接受的客户Prospective client公众利益实体Public interest entity关联实体Related entity审阅客户Review client审阅业务Review engagement审阅项目组Review team轮换Rotation防范措施Safeguards自身利益Self-interest自我评价Self-review重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements鉴证业务的对象Subject matter of assurance engagement 不利影响、威胁Threats税法兼营Also engaged in应计税款Accrued tax从价税Ad valorem tax加计扣除Additional deduction附加税Additional tax/Surcharge所得额调整Adjustment of income税后所得After-tax income准予扣除数Allowable deductions税收可抵免额Allowable tax credit从量定额Amount based on quantity增值额Amount of appreciation/Value added销售额Amount of sales抵免税额Amount of tax credit应纳税所得额Amount of taxable income扣除项目金额Amount of the deductions适用税额Applicable tax amount适用税率Applicable tax rates计税成本Assessable cost核定所得额Assessable income平均成本利润率Average cost-plus margin rate平均销售价格Average sales price营业税Business tax偶然所得Casual income所得项目Category of income组成计税价格Composite taxable price本纳税年度Current tax year所得税申报Declaration of income tax扣除项目Deductible items免税项目扣除Deduction of the tax exemption item 契税Deed tax视同销售Deemed sales/sales equivalent免除纳税义务Discharge of tax obligation应税商品Dutiable goods纳税义务Duty of tax payment权益性投资收益Earning from equity investments 雇员福利，职工福利Employee benefit企业所得税Enterprise income tax国外所得收入Foreign earned income一般纳税人General taxpayer特许权使用费所得Income from franchise royalty利息、股息、红利所得Income from interests, dividends and bonuses 劳务所得Income from labor service财产租赁所得Income from leasing of property生产经营所得Income from production and business operation 转让财产所得Income from property transfer 工资薪金所得Income from wages, salaries财产转让收入Income from property transfer所得税抵免Income tax credit申报缴纳所得税Income tax declaration应纳所得税Income tax payable接受捐赠所得Income from donation个人所得税Individual income tax增值税进项税额Input value added tax非正常损失Irregular loss滞纳金Late fee清算所得税Liquidation income tax最低应纳税所得额Minimum taxable income增值税起征点Minimum threshold of value-added Tax混合销售行为Mixed sales activities所得税前净所得Net income before income tax税后净利润Net profit after tax非货币资产Non-monetary asset不征税收入Non-taxable income不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/ Cost of property 当期销项税额Output tax for the period增值税销项税额Output value added tax滞纳税款/欠税Overdue tax应补缴税款Payment of tax in arrears累进税率Progressive tax rate比例税率Proportional tax rate公益性捐赠Public welfare donations房产税Real estate tax居民纳税人Resident taxpayer资源税Resource tax含税销售额Sales amount including tax所得税征收范围Scope of income tax/Subject to income tax 小规模纳税人Small-scale taxpayer源泉扣缴Source withholding纳税特别扣除项目Special deductible items特殊性税务处理Special tax treatment印花税Stamp tax应征税额Tax accrued税额Tax amounts税基/计税依据Tax base税种Tax category消费税税率Tax computation税收抵免Tax credit抵免限额Tax credit quota纳税期限Tax deadline税前可扣除项目Tax deductible items税收减免Tax deduction or exemption计税差异Tax differences到期应纳税款Tax due漏税/逃税Tax evasion免税Tax exemption纳税申报Tax filing本期税额Tax for the period/year已纳税额Tax paid应纳税额Tax payable纳税期限Tax payment deadline税率Tax rate减税Tax reduction退税Tax refund税收附加Tax surcharge起征点Tax threshold计税价格Tax value/Taxable price减免税额Tax amount deducted应税所得Taxable income应税项目Taxable item纳税期间Taxable period对股息征税Taxation of dividends免税收入Tax-exempt income免税税目Tax-exempt item免税利润Tax-exempt profit含税价格Tax-included price纳税人Taxpayer土地使用税Urban land-use tax增值税Value added tax(VAT)土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction车船税Vehicle and vessel tax车辆购置税Vehicle purchase tax扣缴义务人Withholding agent代扣代缴税款Withholding and remitting tax预提所得税Withholding income tax零税率Zero tax rate财务成本管理应收账款周转次数Accounts receivable turnover应收账款周转天数Accounts receivable turnover days取得成本Acquisition cost实际增长率Actual growth rate实际利率Actual interest rate配股后每股价格After-allotment price per share配股权价值Allotment option value配股价格Allotment price预付年金（即付年金、期初年金）Annuity due会计报酬率法Accounting rate of return(ARR)平均交货时间Average delivery time贝塔（β）系数Beta coefficient债券评级Bond rating债券估价Bond valuation每股净资产Book value per share(BPS)盈亏临界点Break-even point保险储备（安全存量）Buffer inventory资本支出Capital expenditure持有成本Carrying cost现金预算Cash budget现金股利Cash dividend现金流量利息保障倍数Cash flow interest coverage ratio经营活动现金流量Cash flows from operational activities 混合租赁Combination lease佣金Commission普通股Common stock补偿性余额Compensating balance复利Compound interest全面预算Comprehensive budget企业价值评估Corporate valuation成本性态Cost behavior成本中心Cost centre成本的归集和分配Cost collection and allocation资本成本Cost of capital税后债务成本Cost of debt after tax成本差异Cost variance平息债券Coupon bond债券票面利率Coupon interest rate流动资产周转次数Current assets turnover流动资产周转天数Current assets turnover days流动比率Current ratio本期收入乘数Current sales multiplier债务市场Debt market/Bond market资产负债率Debt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL)直接租赁Direct leasing折现率Discount rate纯贴现债券（零息债券）Discounted bond (Zero coupon bond) 股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL)股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage (DTL)息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilution每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA)除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数FV interest factor预付年金终值系数FV interest factor of annuity due终值Future value(FV)管理费用General and administrative expense持续经营价值Going concern value毛租赁Gross lease营业现金毛流量Gross operating cash flows套期保值原理Hedging principle间接成本Indirect cost通货膨胀率Inflation rate利息保障倍数Interest coverage ratio税后利息率Interest rate after tax内含增长率Internal growth rate内部转移价格Internal transfer price内在市销率Intrinsic sales multiplier内在价值Intrinsic value存货周转次数Inventory turnover存货周转天数Inventory turnover days投资中心Investment center内含报酬率法Internal rate of return(IRR)非相关成本Irrelevant cost发行价格Issuance price租赁期Lease term租赁资产Leasehold property承租人Lessee出租人Lessor杠杆贡献率Leverage contributing ratio杠杆租赁Leverage lease清算价值Liquidation value短期偿债能力比率Liquidity ratios长期债券Long-term bond制造费用预算Manufacturing overhead budget边际贡献率Marginal contribution ratio市场组合Market portfolio市场价格Market price市价稀释Market price dilution市场风险溢价Market risk premium债券到期日Maturity date市场增加值Market value added(MAV)最大最小法Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization of shareholders’ wealth 混合成本Mixed cost互斥项目Mutually exclusive projects/events 流通债券Negotiable bond净财务杠杆Net financial leverage净租赁Net lease营业现金净流量Net operating cash flows销售净利率Net profit margin净现值法NPV method净现值Net present value(NPV)。