ACCA资产类中英文词汇表

【最新】ACCA资产负债表中英文解析1. 资产类词汇 Assets“Assets”定义A resource controlled by an entity as a result of past events and from which future economicbenefits are expected to flow to the entity.资产是指由企业过去经营交易或各项事项形成的，由企业拥有或控制的，预期会给企业带来经济利益的资源。

1.1 非流动性资产Non-current assets“Non-current assets”定义A non-currentasset is an asset that is not likely to turn to unrestricted cash within oneyear of the balance sheet date.非流动资产是指流动资产以外的资产，主要包括持有到期投资、长期应收款、长期股权投资、投资性房地产、固定资产、在建工程、无形资产、长期待摊费用、可供出售金融资产等。

1.2 流动性资产 Currentassets“Current assets”定义Current assets arebalance sheet accounts that represent the value of all assets that can reasonably expect to be converted into cash within one year.流动资产（Current Assets）是指企业可以在一年或者超过一年的一个营业周期内变现或者运用的资产。

内容包括货币资金、短期投资、应收票据、应收账款和存货等。

2. 权益类词汇 Equity“Equity”定义The residual interest in the assets of the entity after deducting all its liabilities.所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。

ACCAF3中英文单词对照表第一早1 .资产asset2. 负债liability3. 所有者权益equity=capital=net asset4. 收入income=revenue=sales5. 费用expense6. 厂房plant7. 机器machine8. 无形资产intangible asset9 .非流动资产Non current asset （6 7 8 属于9）10 .库存现金petty cash11. 银行存款cash12. 应收账款trade receivable=A/R13. 存货inventory14. 流动资产current asset （10 11 12 13 属于14）15 .贷款loan16. 应付账款trade payables=A/P17. 预收账款advanee from customers18. 流动负债current liability （15 16 17属于18）19. 实收资本share capital20. 资本公积share premium21 .留存收益Retained earnings=R/ES22 . 资产负债表statement of financial position=SOFP23.所有者权益变动表statement of changes in equity=SOCIE24 .现金流量表statement of cash flow25 .禾U 润表statement of comprehensive in come=SOCI 第二早1 .复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1 .增值税value added tax=sales tax2. 进项税额in put tax3. 销项税额output tax4. 贸易折扣（商业折扣）trade discount5. 现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1. 现金petty cash=cash on hand2. 支票cheque3. 自动转账standing order/direct debt4. 银行给你存款利息bank in terest on deposit5. 银行收取利息手续费bank charges6. 银行收取禾U息bank in terest on overdraft7.空头支票dish onored cheque8. 未结清的款项，别人给我的uncleared lodgeme nt9. 未承兑的汇票10. 别人给我支票11 .公司业务错误12. 银行业务错误13. 银行存款余额调节表ba nk reco nciliation14. 银行透支overdraft15. 银行对账单bank statement16. 现金账簿/银行存款日记账cash book17. 总账control accounts =general ledger18. 明纟田账in dividual ledger =pers onal ledger=subsidiary ledger=memo acco unt19. 应收账款总账receivable control account=receivable gen eral ledger20. 应收账款明细账receivable ledger=sales ledger21. 坏账bad debt=irrecoverable debt22. 毛利润gross profit23. —般性坏账准备gen eral allowa nee24. 特殊性坏账准备specific allowa nee25. 可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26. 坏账准备allowanee for A/R第八早1 存货inventoryun prese ntcheque un draw ncheque bus in esserror bank error2 先进先出first in first out3 特殊计价法specific identification4 力卩权平均法period average=weighted average5 移动加权平均法continuous average=c on ti nu ous weighted average cost method=m oving weighted average method6 成本historical cost7 可变现净值n et realizable value8资产减值损失-计提的存货跌价准备expe nse-i nven tory writte n-dow n9 永续盘存希9 perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛禾U润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparati on3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expe nditure7费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12预计使用寿命useful life13 余额递减法reducing balanee method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16固定资产清理disposal account17研究性支出research cost18 开发性支出developme nt cost19 不确定使用寿命in defi nite useful life20确定使用寿命finite useful life21 累计摊销accumulated amortization22 每年的折旧depreciati on for each year第八章1 或有事项con ti ngen cies 2. 或有负债contingent liabilities3. 现时义务prese nt obligati on4. 或有资产contingent assets5. 肯定的certai n6. 可能的probable7. 或许的possible8. 遥远的，渺茫的Remote9. 预计负债provisi on第九章1.试算平衡trial Bala nee2.交易发生tran sact ion occur3.复式记账Double entry4.结账Bala nee off5.期末调整Year End Adjustme nt6.错误Errors7.遗漏omissi on8.任命错误commissi on errors9.原则性错误errors of prin ciple10.加总错误casti ng errors11 .暂记账户suspe nse acco unt第十章1.预付账款prepayme nt2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred in come5.到期expire6.欠款arrear7.租客Tenant8.财务报表finan cial stateme nts9.资产负债表The Stateme nt of Finan cial Positi on10.利润表The stateme nt of comprehensivein come11所有者权益变动表The statement of change in equity 第早1.现金流量表The stateme nt of cash flow2.经营活动operat ing activities3.投资活动inv esti ng activities4.筹资活动financing activities5.直接法The direct method6.间接法in direct method7.付出利息In terest paid8.付出所得税In come tax paid9.付出红利Divide nds paid第十二章1.资产负债表日后事项Eve nts after the report ing period2.调整事项adjusti ng eve nt3.非调整事项Non-adjust ing eve nt第十三章1.会计政策Acco un ti ng policy2.会计估计Acco untingEstimate。

一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译1 资产assets11～12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资—股票short—term investments - stock1122 短期投资—短期票券short-term investments - short—term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short—term investments - beneficiary certificates1125 短期投资—公司债short—term investments - corporate bonds1128 短期投资—其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts— notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款—关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款—外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款—关系人other receivables — related parties1188 其它应收款—其它other receivables — other1189 备抵呆帐—其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by—products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128～129 其它流动资产other current assets1281 进项税额V AT paid （or input tax）1282 留抵税额excess V A T paid （or overpaid V AT）1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners’（stockholders’) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long—term investments131 基金funds1311 偿债基金redemption fund (or sinking fund）1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long—term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long—term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long—term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long—term investments14～15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地—重估增值land — revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物—重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物—重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144～146 机（器）具及设备machinery and equipment1441 机（器）具machinery1448 机（器)具—重估增值machinery — revaluation increments1449 累积折旧-机（器）具accumulated depreciation — machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧—租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产—重估增值miscellaneous property, plant，and equipment —revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property，plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources —revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long—term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long—term notes receivable1842 长期应收帐款long—term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款—关系人long—term notes，accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐—长期应收票据及款项与催收帐款allowance for uncollectible accounts - long—term notes，accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others — incremental value from revaluation1859 累积折旧—出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit — restricted1888 杂项资产—其它miscellaneous assets - other2 负债liabilities21～22 流动负债current liabilities211 短期借款short-term borrowings（debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款—业主short-term borrowings — owners2115 短期借款—员工short-term borrowings - employees2117 短期借款-关系人short—term borrowings— related parties2118 短期借款-其它short—term borrowings — other212 应付短期票券short—term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short—term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐—其它accrued taxes payable— other2178 其它应付费用other accrued expenses payable218～219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款—外币forward exchange contract payable — foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款—关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款—其它other payables — other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long—term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项—关系人long-term notes and accounts payables to related parties — current portion2278 其它一年或一营业周期内到期长期负债other long—term lia—bilities —current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax）2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢（折)价premium（discount）on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable — bank2324 长期借款-业主long—term loans payable - owners2325 长期借款—员工long-term loans payable - employees2327 长期借款-关系人long—term loans payable — related parties2328 长期借款-其它long-term loans payable — other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long—term notes payable2332 长期应付帐款long-term accounts pay—able2333 长期应付租赁负债long—term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable — related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long—term liabilities2388 其它长期负债-其它other long—term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债—其它miscellaneous liabilities — other3 业主权益owners' equity31 资本capital311 资本（或股本) capital3111 普通股股本capital - common stock3112 特别股股本capital — preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid—in capital321 股票溢价paid—in capital in excess of par3211 普通股股票溢价paid—in capital in excess of par- common stock3212 特别股股票溢价paid—in capital in excess of par— preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid—in capital - treasury stock trans—actions33 保留盈余（或累积亏损) retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余（或累积亏损) retained earnings—unappropriated （or accumulated deficit) 3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long—term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long—term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入—其它other operating revenue — other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies （expense)5154 旅费travelling expense, travel5155 运费shipping expenses，freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal （expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本—其它other operating costs—other 5888 其它营业成本—其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense，rent6153 文具用品office supplies (expense）6154 旅费travelling expense，travel6155 运费shipping expenses，freight6156 邮电费postage (expenses）6157 修缮费repair（s) and maintenance (expense）6159 广告费advertisement expense，advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation （expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses）6173 职工福利employee benefits/welfare6175 佣金支出commission （expense）6176 训练费training (expense）6188 其它推销费用other selling expenses62 管理及总务费用general ＆administrative expenses625～628 管理及总务费用general ＆administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses，freight6256 邮电费postage （expenses)6257 修缮费repair（s）and maintenance （expense）6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities （expense）6262 保险费insurance （expense）6264 交际费entertainment （expense）6265 捐赠donation （expense）6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal （expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission （expense）6276 训练费training (expense）6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense，rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses，freight6356 邮电费postage （expenses)6357 修缮费repair（s) and maintenance （expense）6361 水电瓦斯费utilities （expense)6362 保险费insurance （expense)6364 交际费entertainment （expense）6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses）6373 职工福利employee benefits/welfare6376 训练费training （expense）6378 其它研究发展费用other research and development expenses7 营业外收入及费用non—operating revenue and expenses, other income（expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non—operating revenue- other items75~ 78 营业外费用non—operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short—term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow—moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益）income tax expense （or benefit）81 所得税费用(或利益) income tax expense （or benefit)811 所得税费用（或利益）income tax expense (or benefit）8111 所得税费用（或利益）income tax expense ( or benefit）9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain（loss）from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益—处分损益gain（loss）from disposal of discontinued segments 9121 停业部门损益-处分损益gain（loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles 94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

ACCA 资产负债表-中英文对照资产Assets流动资产Current assets货币资金Cash at bank and on hand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应收利息Interest receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories一年内到期的非流动资Current portion of non-current assets产其他流动资产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 properties固定资产Fixed assets在建工程Construction in progress工程物资Construction materials固定资产清理Fixed assets pending for disposal生产性生物资产Bearer biological assets油气资产Oil and gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term prepaid expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets非流动资产合计Total non-current assets资产总计Total assets负债及所有者权益Liabilities and owners’ equity流动负债Current liabilities短期借款Short-term borrowings交易性金融负债Financial liabilities held for trading。

【ACCA必备词汇】财务术语中英双语对照：合并财务报表相关词汇ACCA财务术语中英双语对照表，赶紧Mark起来，零碎的时间背一背！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 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 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation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著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付账款 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 T erm 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 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 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 GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losse小编有一些比较有趣的群，资料群、交流群、学习群……里面有很多大神哦~。

acca专业英文词汇1. Accounting: 会计2. Auditing: 审计3. Bookkeeping: 簿记4. Business analysis: 商业分析5. Capital: 资本6. Cash flow: 现金流7. Cost accounting: 成本会计8. Credit: 信用9. Debtor: 债务人10. Equity: 股权11. Expenses: 费用12. Financial statements: 财务报表13. Fixed assets: 固定资产14. Float: 浮存金15. Forecasting: 预测16. Fraud: 欺诈17. General ledger: 总分类账18. Income: 收入19. Internal control: 内部控制20. Inventory: 存货21. Ledger: 分类账22. Liabilities: 负债23. Margins: 利润24. Management accounting: 管理会计25. Market research: 市场研究26. Merchandise: 商品27. Net worth: 净值28. Partnership: 合伙企业29. Payroll: 工资单30. Profits: 利润31. Return on investment (ROI): 投资回报率32. Revenue: 收入33. Shareholder: 股东34. Stock: 股票35. Tax: 税36. Trial balance: 试算平衡表37. Variable costs: 可变成本38. Working capital: 营运资本These are just a few of the many accounting and business-related terms used in the ACCA. Studying for the ACCA requires a good understanding of these and other financial concepts and terminology.。

ACCA 考试常见词汇中英对照表及释义ACCA 考试常见词汇有哪些你知道吗?下面是yjbys 小编为大家带来
的ACCA 考试常见词汇中英对照表及释义的知识，欢迎阅读。

ACCA 考试常见词汇中英对照表及释义1、Accelerated Depreciation 加快折旧：
任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则
2、Accident and Health Benefits 意外与健康福利：
为员工提供有关疾病、意外受伤或意外死亡的福利。

这些福利包括支付医院及医疗开支以及有关时期的收入。

3、Accounts Receivable (AR)应收账款：
客户应付的金额。

拥有应收账款指GS 已经出售产品或服务但仍未收取款项
4、Accretive Acquisition 具增值作用的收购项目：
能提高进行收购GS 每股盈利的收购项目
5、Acid Test 酸性测试比率：
一项严谨的测试，用以衡量一家GS 是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：(现金+ 应收账款+短期投资)/ 流动负债
6、Act of God Bond 天灾债券：
保险GS 发行的债券，旨在将债券的本金及利息与天然灾害造成的GS 损失联系起来
7、Active Bond Crowd 活跃债券投资者：
在纽约股票交易所内买卖活跃的定息证券
8、Active Income 活动收入：。

700个ACCA入门英语词汇Assets cover 资产保障Asset value per share 每股资产价值Associated company 联营公司Attainable standard 可达标准Attributable profit 可归属利润Audit 审计Audit report 审计报告Auditing standards 审计准则Authorized share capital 额定股本Available hours 可用小时Avoidable costs 可避免成本accounting reference period 会计参照期间Accrual concept 应计概念Accrual expenses 应计费用Acquisition accounting 收购会计Activity based accounting 作业基础成本计算Adjusting events 调整事项Administrative expenses 行政管理费Advice note 发货通知Acid test ration 速动比率(酸性测试比率)Acquisition 购置ABC 作业基础成本计算absorbed overhead 已吸收制造费用absorption costing 吸收成本计算account 帐户，报表accounting postulate 会计假设accounting series release 会计公告文件accounting valuation 会计计价account sale 承销清单accountability concept 经营责任概念accountancy 会计职业accountant 会计师accounting 会计agency cost 代理成本accounting bases 会计基础accounting manual 会计手册Accounting period 会计期间Accounting policies 会计方针Accounting rate of return 会计报酬率Accounting reference date 会计参照日Amortization 摊销Analytical review 分析性检查Annual equivalent cost 年度等量成本法Annual report and accounts 年度报告和报表Appraisal cost 检验成本Appropriation account 盈余分配帐户Articles of association 公司章程细则Assets 资产Back-to-back loan 易币贷款Back flush accounting 倒退成本计算Bad debts 坏帐Bad debts ratio 坏帐比率bank charges 银行手续费Bank overdraft 银行透支Bank reconciliation 银行存款调节表Bank statement 银行对帐单Bankruptcy 破产Basis of apportionment 分摊基础Batch 批量Batch costing 分批成本计算Beta factor(市场)风险因素Bill 帐单Bill of exchange 汇票Bill of landing 提单Bill of materials 用料预计单Bill payable 应付票据Bill receivable 应收票据Bin card 存货记录卡Bonus 红利book-keeping 薄记Boston classification 波士顿分类Breakeven chart 保本图Breakeven point 保本点breaking-down time 复位时间Budget 预算Budget center 预算中心Budget cost allowance 预算成本折让Budget manual 预算手册Budget period 预算期间Budgetary control 预算控制Budgeted capacity 预算生产能力Burden 制造费用Business center 经营中心Business entity 营业个体Business unit 经营单位Buy-out management 管理性购买产权By-product 副产品called-up share capital 催缴股本Capacity 生产能力Capacity ratios 生产能力比率Capital 资本Capital assets pricing model 资本资产计价模式Capital commitment 承偌资本Capital employed 已运用的资本Capital expenditure 资本支出Capital expenditure authorization 资本支出核准Capital expenditure control 资本支出控制Capital expenditure proposal 资本支出申请Capital funding planning 资本基金筹集计划capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital resource planning 资本资源计划capital surplus 资本盈余capital turnover 资本周转率card 记录卡cash 现金cash account 现金帐户cash book 现金帐薄cash cow 金牛产品cash flow 现金流量cash discounted 现金贴现cash flow budget 现金流量预算cash flow statement 现金流量表cash ledger 现金分类帐cash limit 现金限额CCA 现时成本会计center 中心changeover time 变更时间chartered entity 特许经济个体cherub 支票cherub register 支票登记薄coin analysis 零钱分类classification 分类clock card 工时卡code 代码commitment accounting 承偌确认会计common cost 共同成本company limited by guarantee 有限担保责任公司company limited shares 股份有限公司competitive position 竞争能力状况concept 概念conglomerate 跨行业企业consistency concept 一致性概念consolidated accounts 合并报表consolidation accounting 合并会计consortium 财团contingency plan 应急计划contingent liabilities 或有负债continuous operation 连续生产contra 抵消contract cost 合同成本contract costing 合同成本计算contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率contribution to sales ration 贡献毛益对销售比率control account 控制帐户control limits 控制限度controllability concept 可控制概念controllable cost 可控制成本conversion cost 加工成本convertible loan stock 可转换为股票的贷款cost account 成本帐户cost accounting 成本会计cost accounting manual 成本手册cost accounts calendar 成本报表的日历时间cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost behaviour 成本性态cost benefit analysis 成本效益分析cost center 成本中心cost driver 成本动因cost of capital 资本成本cost of conformance 相符成本cost of goods sold 销货成本cost of non-conformance 非相符成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位cost-volume-profit analysis(CVP)本量利分析costing 成本计算CPP 现时购买力会计credit note 贷项通知credit report 信贷报告书creditor 债权人creditor days ratio 应付帐款天数率creditors ledger 应付帐款分类帐critical event 关键事项critical path 关键路线cumulative preference shares 累积优先股current account 往来帐户current asset 流动资产current cost accounting 现时成本会计current liabilities 流动负债current purchasing power accounting 现时购买力会计current ration 流动比率cut-off 截止CVP 本量利分析cycle time 周转时间debenture 债券debit note 借项通知debit capacity 举债能力debt ratio 债务比率debtor 债务人debtor days ratio 应收帐款天数率debtors 应收款debtors ledger 应收帐款分类帐debtor’ age analysis 应收帐款帐龄分析decision driven costs 决策连动成本decision tree 决策树defects 次品deferred expenditure 递延支出deferred shares 递延股份deferred taxation 递延税款delivery note 交货单departmental accounts 部门报表departmental budget 部门预算depreciation 折旧dispatch note 发运单development cost 开发成本differential cost 差别成本direct hours yield 直接工时产出率direct labor cost-standard 标准直接人工成本direct labor efficiency-variance 直接人工效率差异direct labor rate—variance 直接人工费率差异direct labor total-variance 直接人工总差异direct material mix-variance 直接材料结构差异direct price-variance 直接材料价格差异direct material total-variance 直接材料总差异direct materials usage-variance 直接材料用量差异direct materials yield-variance 直接材料产出率差异direct cost 直接成本direct debit 直接借项direct hours yield 直接小时产出率direct labor cost percentage rate 直接人工成本百分比direct labor hour rate 直接人工小时率directs on indirect work 间接工作事项上的工时discount rate 贴现率discounted cash flow 现金流量贴现discretionary cost 酌量成本distribution cost 摊销成本diversions 移用diverted hours 移用小时diverted hour’s ratio 移用工时比率dividend 股利dividend cover 股利产出率dividend per share 每股股利dog 疲软产品double entry accounting 复式会计double-entry book-keeping 复式薄记doubtful debts 可疑债务down time 停工时间dynamic programming 动态规划earning per share 每股盈利earning ratio 市盈率economic order quantity(EOQ)经济订购批量efficient market hypothesis 有效市场假设efficiency ration 效率性比率element of cost 成本要素environmental audit 环境审计environmental impact assessment 环境影响评价EOQ 经济订购批量equity method of accounting 权益法会计计算equity share capital 权益股本equivalent units 当量event 事项exceptional items 例外事项expected value 期望值expenditure 支出expenses 费用external audit 外部审计external failure cost 外部损失成本extraordinary items 非常事项factory good 让售商品factoring 应收帐款让售fail value 公允价值feedback 反馈FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial accounts calendar adjustment 财务报表的日历时间调整financial management 财务管理financial planning 财务计划financial statement 财务报表finished goods 完成品fixed asset 固定资产fixed overhead 固定制造费用fixed asset turnover 固定资产周转率fixed assets register 固定资产登记薄fixed cost 固定成本flexed budget 变动限额预算flexible budget 弹性预算float time 浮动时间floating charge 流动抵押flow of funds statement 资金流量表forecasting 预测founder’s shares 发起人股份full capacity 满负荷生产能力function costing 职能成本计算functional budget 职能预算fund accounting 基金会计fundamental accounting concept 基础会计概念fungible assets 可互换资产futuristic planning 远景计划gap analysis 间距分析gearing 举债经营比率(杠杆)goal congruence 目标一致性going concern concept 持续经营概念goods received note 商品收讫单goodwill 商誉gross dividend yield 总股息产出率gross margin 总边际gross profit 毛利润gross profit percentage 毛利润百分比group 企业集团group accounts 集团报表high-geared 高结合杠杆(比例)hire purchase 租购historical cost 历史成本historical cost accounting 历史成本会计hours 小时hurdle rate 最低可接受的报酬率ideal standard 理想标准idle capacity ration 闲置生产能力比率idle time 闲置时间impersonal accounts 非记名帐户imprest system 定额备用制度income and expenditure account 收益和支出报表incomplete records 不完善记录incremental cost 增量成本incremental yield 增量产出率indirect cost 间接成本indirect hours 间接小时insolvency 无力偿付intangible asset 无形资产integrated accounts 综合报表interdependency concept 关联性概念interest cover 利息保障倍数interlocking accounts 连锁报表internal audit 内部审计internal check 内部牵制internal control system 内部控制体系internal failure cost 内部损失成本internal rate of return(IRR)内含报酬率inventory 存货investment 投资investment center 投资中心invoice register 发票登记薄issued share capital 已发行股本job 定单job card 工作卡job costing 工作成本计算job sheet 工作单joint cost 联合成本joint products 联产品joint stock company 股份公司joint venture 合资经营journal 日记帐just-in-time(JIT)适时制度jusy-in-time production 适时生产just-in-time purchasing 适时购买key factor 关键因素labour 人工labour transfer note 人工转移单leaning curve 学习曲线ledger 分类帐户length of order book 定单平均周期letter of credit 信用证leverage 举债经营比率liabilities 负债life cycle costing 寿命周期成本计算LIFO 后近先出法limited liability company 有限责任公司limiting factor 限制因素line-item budget 明细支出预算liner programming 线性规划liquid assets 变现资产liquidation 清算liquidity ratios 易变现比率loan 贷款loan capital 借入资本long range palnning 长期计划lost time record 虚耗时间记录low geared 低结合杠杆(比例)lower of cost or net realizable value concept 成本或可变净价孰低概念machine hour rate 机器小时率machine time record 机器时间记录managed cost 管理成本management accounting 管理会计management accounting concept 管理会计概念management accounting guides 管理会计指导方针management audit 管理审计management buy-out 管理性购买产权management by exception 例外管理原则margin 边际margin of safety ration 安全边际比率margin cost 边际成本margin costing 边际成本计算mark-down 降低标价mark-up 提高标价market risk premium 市场分险补偿market share 市场份额marketing cost 营销成本matching concept 配比概念materiality concept 重要性概念materials requisition 领料单materials returned note 退料单materials transfer note 材料转移单memorandum of association 公司设立细则merger 兼并merger accounting 兼并会计minority interest 少数股权mixed cost 混合成本net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金net margin 净边际net present value(NPV)净现值net profit 净利润net realizable value 可变现净值net worth 资产净值nominal account 名义帐户nominal share capital 名义股本nominal holding 代理持有股份non-adjusting events 非调整事项non-financial performance measurement 非财务业绩计量non-intergrated accounts 非综合报表non-liner programming 非线性规划non-voting shares 无表决权的股份notional cost 名义成本number of days stock 存货周转天数number of weeks stock 存货周转周数objective classification 客体分类obsolescence 陈旧off balance sheet finance 资产负债表外筹资offer for sale 标价出售operating budget 经营预算operating lease 经营租赁operating statement 营业报表operation time 操作时间operational control 经营控制operational gearing 经营杠杆operating plans 经营计划opportunity cost 机会成本order 定单ordinary shares 普通股out-of-date cheque 过期支票over capitalization 过分资本化overhead 制造费用overhead absorption rate 制造费用分配率overhead cost 制造费用overtrading 超过营业资金的经营paid cheque 已付支票paid-up share capital 认定股本。