财经分类词汇
55个基础金融词汇
55个基础金融词汇金融是现代社会中非常重要的一个领域，涉及到许多方面，包括个人理财、投资、企业融资等等。
如果你想更好地了解金融领域，这里提供了55个基础金融词汇，希望对你有所帮助。
1. 资产（Asset）：指拥有的任何有经济价值的物品或权利，包括现金、股票、债券、房产等。
2. 负债（Liability）：指应该支付的任何债务或义务，包括贷款、信用卡欠款、租金等。
3. 资产负债表（Balance Sheet）：记录企业或个人的所有资产和负债的表格，是财务状况的重要指标。
4. 利润表（Income Statement）：记录企业或个人的收入和支出的表格，是了解经济活动的重要指标。
5. 现金流量表（Cash Flow Statement）：记录企业或个人现金流入和流出的表格，是了解现金流的重要指标。
6. 利息（Interest）：指借款人支付给贷款人的钱，通常以年利率计算。
7. 投资（Investment）：指将资金投入到某些项目或资产中，以期望获取回报。
8. 股票（Stock）：指公司发行的股份，代表股东对公司的所有权。
9. 债券（Bond）：指公司或政府发行的债务证券，代表借款人对债权人的欠款。
10. 资本（Capital）：指企业或个人投入的资金，通常用于购买资产或进行投资。
11. 货币（Currency）：指国家或地区的货币，如人民币、美元、欧元等。
12. 汇率（Exchange Rate）：指两种不同货币之间的比率，如人民币兑美元的汇率。
13. 金融市场（Financial Market）：指进行金融交易的市场，包括股票市场、债券市场、外汇市场等。
14. 股票市场（Stock Market）：指股票交易的市场，包括证券交易所、场外交易等。
15. 债券市场（Bond Market）：指债券交易的市场，包括公开市场、场外交易等。
16. 外汇市场（Foreign Exchange Market）：指货币交易的市场，包括银行、外汇交易所等。
常见财经术语
财经术语CPI是居民消费价格指数（consumer price index）的简称，是一个反映居民家庭一般所购买的消费商品和服务价格水平变动情况的宏观经济指标。
PPI是生产者物价指数（Producer Price Index）的简称，是衡量工业企业产品出厂价格变动趋势和变动程度的指数，是反映某一时期生产领域价格变动情况的重要经济指标GDP即国内生产总值,是指在一定时期内（一个季度或一年），一个国家或地区的经济中所生产出的全部最终产品和劳务的价值，常被公认为衡量国家经济状况的最佳指标。
基尼系数（Gini coefficient），是20世纪初意大利经济学家基尼，根据劳伦茨曲线所定义的判断收入分配公平程度的指标。
在0和1之间，越接近0就表明收入分配越是趋向平等，反之，收入分配越是趋向不平等。
按照国际一般标准，0.4以上的基尼系数表示收入差距较大，当基尼系数达到0.6以上时，则表示收入差距很大。
购买力平价（Purchasing Power Parity，简称PPP），又称相对购买力指标，是一种根据各国不同的价格水平计算出来的货币之间的等值系数，使我们能够在经济学上对各国的国内生产总值进行合理比较，这种理论汇率与实际汇率可能有很大的差距。
三次产业分类法：第一产业为农业，包括农、林、牧、渔各业；第二产业为工业，包括采掘、制造、自来水、电力、蒸汽、热水、煤气和建筑各业；第三产业分流通和服务两部分，共4个层次：①流通部门，包括交通运输、邮电通讯、商业、饮食、物资供销和仓储等业。
②为生产和生活服务的部门，包括金融、保险、地质普查、房地产、公用事业、居民服务、旅游、咨询信息服务和各类技术服务等业。
③为提高科学文化水平和居民素质服务的部门，包括教育、文化、广播、电视、科学研究、卫生、体育和社会福利等业。
④为社会公共需要服务的部门，包括国家机关、政党机关、社会团体以及军队和警察等。
中央银行，简称央行，是负责该国或该一区域（如欧盟）货币政策的主体机构，通常也是一个经济共同体的唯一货币发行机构。
高盛英汉财经词典
高盛英汉财经词典1. A股市场（A Share Market）A股市场是指中华人民共和国内地上市公司的股票市场，也被称为“内地市场”或“内地股市”。
A 股市场是中国股票市场的核心和基础，由上交所和深交所两个主要交易所运营。
2. Bull Market（牛市）牛市是指股票市场价格持续上涨的行情。
投资者普遍对牛市感到乐观，因为他们可以赚到更多的利润。
3. Bear Market（熊市）熊市是指股票市场价格持续下跌的行情。
在熊市中，投资者普遍感到担忧，因为股票价值下跌的趋势可能导致损失。
4. Bullion（金条）金条是一种以实体黄金形式存在的贵金属产品。
它通常以统一的重量和纯度出售，可以作为投资商品或珠宝制作原料。
5. Call Option（认购期权）认购期权是一种金融合约，授予买方在未来某个时间以特定价格购买一定数量的标的资产的权利。
买方支付一笔权利金给期权的卖方。
6. Central Bank（中央银行）中央银行是一个国家的货币政策机构，负责制定和执行货币政策，监管金融机构，并维护金融稳定。
7. CPI（Consumer Price Index，消费者价格指数）CPI衡量了一篮子消费品和服务的价格变动。
它通常被用作衡量通货膨胀水平的指标，因为较高的CPI可能意味着通货膨胀。
8. Dividend（股息）股息是公司向股东分配利润的方式之一。
它通常以现金或额外股票的形式支付给持有公司股票的股东。
9. Exchange Rate（汇率）汇率是一种国家货币与另一种货币的兑换比率。
汇率的波动可以对国际贸易和投资产生重要影响。
10. Futures（期货）期货合约是一种标准化合约，其中卖方同意在未来某个时间交付一定数量的商品或金融资产，而买方同意以协商的价格购买这些资产。
11. GDP（Gross Domestic Product，国内生产总值）GDP是一个国家或地区在一定时间内生产的所有最终商品和服务的总值。
财经英语词汇集
UNIT 1 Money and Banking一、Phrases and Expressions1.apply to (把)应用于2.convert into 兑换3. a variety of 多种多样的4. a range of 一系列的5.allow for 考虑到，估计6.in turn 反过来，转而二、Technical Terms1.financial assets 金融资产2.mutual saving bank 互助储蓄银行3.savings and loan association 储蓄贷款协会4.credit union 信用合作社5.life insurance 人寿保险6.pension funds 养老基金7.mutual funds 互助基金（投资公司）8.equity securities 股权股票9.security portfolios 证券投资组合10.the law of large numbers 大数法则三、Translate the following sentencesinto English1.没有金融中介行为，金融中介机构就无法存在。
Financial intermediaries could not existwithout intermediation.2.所有的存款人在同一时间存取资金是极不可能的。
It is highly inprobable that all depositorswill withdraw funds at the same time.3.金融机构促使资金从贷款人向借款人更为有效的流动。
Financial intermediaries facilitate a moreefficient flow of funds from leaders toborrowers.4.这种利率的降低可能对一个国家的经济增长率和发展极为有利。
财经类词汇大全
amortized value 摊余价值amount 金额，合计金额amount assessed 估定金额amount differ 金额不符amount due 到期金额amount insured 保险金额analysis 分析analysis of capital change 资本变动分析analysis of cash flow 现金流量分析analysis of financial statement 财务报表分析，会计报表分析analysis of liquidity 流动性分析analysis of profitability 获利能力分析analysis of time series 时间序列分析analysis of uncertainty 不确定性分析analysis of variance 分析表，帐户分析表analysis schedule 分析表，帐户分析表analyst 分析师analytical audit 分析性审计analytical column 分析栏analytical evidence 分析性证据analytical review 分析性检查analytical statement 分析性报表analytical test 分析性抽查ancillary buildings 辅助建筑ancillary letter of credit 从属信用证ancillary materials 辅助材料Anglo-American accounting 英美会计announcement of sale 迫售公告annual accounts 年度报表annual appropriation 年度拨款annual audit 年度审计annual balance 年度余额，年终节余annual budget 年度预算annual cash flow 年度现金流量annual charge 年度费用annual closing 年度结帐annual financial statement 年度财务报表，年度会计报表annual general meeting 年度股东大会annual income 年度收益，年度所得额annualize 按年度折算annualized net present value 折算年度净现值annual percentage rate 年度百分率annual report 年度报告annual return 年度纳税申报表annual value 年值annuitant 年金收领人。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
金融财经类常用词汇表达
金融财经类词汇a－zAaccommodative monetary policy适当的货币政策according to the international practice按照国际惯例adverse selection逆向选择adjustable fatigue调整疲劳症affordable housing projects安居工程aggregate demand总需求（社会总需求）aggregate purchasing power社会商品购买力aggregate supply总供给（社会总供给）allocative efficiency资源配置效率allocative decision(基金等的)分配方案anti-dumping duty反倾销税anti-inflation policy反通货膨胀政策arm’s length transactions独立交易；非关系户交易Article VIII country经常项目可兑换的国家；接受国际货币基金组织协定第八条款austerity policies紧缩政策autarky 封闭经济（指由政府造成的，含贬义）Bblue chip stock蓝酬股bonded area保税区bottom (trough) of business cycle周期谷底bridge bank过度银行budget constraint预算约束business cycle经济周期business tax营业税buyer’s market 买方市场CCayman Islanders （为逃避监管）在开曼岛注册的（金融）机构capacity utilization设备利用率capital account convertibility资本项目可兑换capital budget建设性预算capital flight资本外逃；资本抽逃capital reflow资本回流carryover effect翘尾因素cautious in lending慎贷central bank lending中央银行贷款（再贷款）chain debts三角债chamber of commerce商会change in reserve assets储备资产增减change-of-ownership-based accounting principle所有权核算原则CHIBOR(China inter-bank offered rate) 中国同业拆借市场利率China Insurance Clause(CIC) 中国保险条款CHIPS(Clearing House Inter-bank Payment System) 同业支付清算系统circuit breaker涨跌停板city commercial bank城市商业银行claims on the non-financial sector对非金融部门债权clearing house清算所closed economy不开放经济commodity-related cash reflow商品回笼competitive devaluation竞争性贬值concealed accounts账外账concerted intervention联手干预conditional convertibility有条件的可兑换conditionality（国际货币基金组织的）贷款条件conduct of monetary policy制定和执行货币政策conform to a certain standard符合一定的标准conservatorship托管consumer price index（CPI）消费物价指数contagion effect扩散效应convergence criteria趋同标准convertible currency可兑换货币cost-push inflation成本推动型通货膨胀countercyclical policy逆周期政策countervailing duty反补贴税credit control信贷规模控制credit crunch信贷紧缩credit rating信用评级credit ratings资信评级credit reference system信用查询系统credit to related interest对关系人贷款credit worthiness信誉度creditor country债权国cross-border banking跨境银行业务currency board货币局制currency composition币种构成currency mismatch币种搭配不当currency outside bank流通中现金current account经常项目current account convertibility经常项目可兑换current budget经常性预算custody of government debt国债托管customs and practice惯例与做法cyclical divergence 经济周期不同步Ddebt fatigue债务疲劳症debt forgiveness债务减免debt overhang债务过重debt rescheduling债务重组debt service ratio偿债率（当年应付本金和利息与出口总值之比）debt-equity swap债权转股权debtor country债务国deflation通货紧缩demand elasticity需求弹性demand expansion需求膨胀demand-pull inflation需求拉动型通货膨胀denomination mismatch币种搭配不当deposit insurance system存款保险体系deposit money banks存款货币银行deregulation放松管制derivative（金融）衍生工具diminishing returns收益递减规律disbursement of foreign capital实际利用外资disguised irregular (or illegal) fund raising变相社会集资disguised unemployment隐蔽性失业disintermediation脱媒现象；信贷资金绕过中介机构循环disinvestment投资萎缩效应distorted signals信号失真distributional efficiency产品分配效益domestic credit国内信贷总额domestic debt内债down-stream enterprises下游企业dual exchange rate system 汇率双轨制；双重汇率制Eearly-warning system风险遇警系统easing monetary policy放松银根economic depression经济萧条economic fundamentals宏观经济基本状况；经济基本面economic indicators经济指标economic recession经济衰退economic sanction经济制裁economic stagnation经济停滞economies of scale规模效益economies of scope多元效益effective supply有效供给effective tax rate实际税率electronic data interchange(EDI) 电子数据交换emerging market新兴市场endogenous shock内生冲击enforcement action强制措施entrenched interest既得利益excess capacity生产能力过剩exchange rate misalignment汇率失调exogenous shock外生冲击expenditure changing policy影响支出的政策export-oriented economy出口导向型经济external debt外债external liberalization 对外开放Ffinal consumption最终消费final product最终产品finance companies财务公司financial crisis金融危机financial deepening 金融深化financial derivatives金融衍生物financial disintermediation脱媒；资金体外循环financial disturbance金融风波financial fragility金融脆弱financial oligarch金融寡头financial panic金融恐慌financial repression金融压抑financial turbulence金融动荡financial unsoundness金融不稳键financing gap资金缺口fine turning微调fiscal agent国库代理fiscal consolidation财政整顿（包括增收节支和改善结构）fiscal creation of money财政性发行fiscal outcome财政决算fiscal overdraft财政透支fiscal restraint财政节制fit and proper test（对高级管理人员的）资格审查flight to quality资本逃险；资本惊逃forced saving强迫储蓄foreign direct investment外国直接投资foreign exchange cover外汇抛补foreign exchange reserves外汇储备foreign exchange surrender结汇foreign exchange swap外汇调剂freely convertible currency可自由兑换货币frictional unemployment摩擦性失业full employment充分就业full face value全部面值fundamental analysis 基本面分析GGDP deflator国内生产总值缩减指数general government广义政府（包括地方政府和中央政府）general market risk一般市场风险goodwill商誉government divestiture政企分开（离）government sector政府部门government securities repurchase 国债回购gross capital formation资本形成总额gross domestic product(GDP) 国内生产总值gross national product(GNP) 国民生产总值gross retail sales 社会商品零售额Hhard currency硬通货heavily-indebted poor countries(HIPCs) 重债穷国hedge fund对冲基金；避险基金；套利基金herd instinct羊群效应hidden inflation隐蔽性通货膨胀hidden unemployment隐蔽性失业home country母国hostile takeover敌意收购hot money热钱；游资hyperinflation 恶性通货膨胀Iincentive structure 激励机制incomes policy收入政策Incoterms国际贸易术语解释通则independent accounting独立核算indexation指数化industrial policy产业政策infant industry幼稚产业inflation expectation通货膨胀预期inflation inertia通货膨胀惯性inflation tax通货膨胀税informatics信息产品information asymmetry信息不对称information disclosure信息披露inheritance tax 遗产税insider transactions内幕交易insolvency资不抵债；失去支付能力Institute of London Underwriters伦敦保险协会institutional investors机构投资者institutional purchasing power社会集团购买力institutional shareholders法人股东intellectual property知识产权interlocking relationship（在不同金融机构）兼职关系involuntary unemployment非自愿性失业issue IOU 打白条Jjudicial proceeding 法律诉讼Llabor shedding消减冗员lagged effect滞后效应laid-off employees 下岗工人legal jurisdictions法律管辖权legal tenders法币less developed countries(LDCs) 欠发达国家leveraged buyout杠杆收购（指主要通过借款收购公司）LIBOR(London interbank offered rate) 伦敦同业拆放利率limit down跌停板limit up涨停板listed corporations上市公司low-cost housing projects 安居工程Mmacroeconomic management宏观调控；宏观管理macroeconomic objectives宏观管理目标；宏观经济目标managed floating exchange rate有管理的浮动汇率mandatory measures指令性措施mandatory plan指令性计划market access市场准入（指商品和劳务的进入）market capitalization市值market entry市场准入（指机构的审批）market exit市场退出market failure市场调节失调market maker造市者market producer市场生产者market risk市场风险market segmentation市场分割market share市场占有率；市场份额marketability适销性；产销衔接material injury实质性损害merchandise trade商品贸易（相对于服务贸易而言）monetary base基础货币monetary condition银根monetary contraction银根紧缩monetary overhang货币供应过多monetary policy stance货币政策态势monetary survey货币概览money illusion货币幻觉money laundering洗钱money supply货币供给mono-bank system大一统的银行体系moral hazard道德危害；道德风险moral persuasion道义劝说most-favored nation treatment最惠国待遇mull and void无效的，作废的multilateral netting多边轧差multiple currency practice多重货币做法multiple exchange rate regime多重汇率体制mutual fund共同基金NNASDDAQ（National Association of Securities Dealers Automated Quotation System）美国券商协会自动报价系统national disposable income国民可支配收入national income国民总收入national saving国民储蓄national treatment国民待遇natural unemployment rate自然失业率net domestic product（NDP）国内生产总值neutral fiscal policy中性财政政策new sources of economic growth新经济增长点nominal anchor名义支撑点non-bank financial institutions非银行金融机构non-financial corporate sector非金融企业部门non-investment grade非投资级别non-performing loans不良贷款non-profit organizations非盈利机构notary public公证人Ooff-budget expenditure（revenue）预算外支出（收入）offshore banking离岸银行业务offshore financial center离岸金额中心open economy开放经济open inflation显性通货膨胀open market operation公开市场操作opening price开盘价operational target操作目标opportunity cost机会成本outlay overrun超支output gap产出缺口outstanding household deposits居民储蓄存款余额over competition过度竞争overstaffing人浮于事over-the-counter （OTC）transaction场外交易owner's equity所有者权益Ppaid-up capital实缴资本par value面值pay-as-you-go pension scheme现收现付养老金制度peer pressure伙伴国压力pegged exchange rate钉住汇率pension fund养老基金per capita GDP人均国内生产总值per capita income人均收入performance-based pay system按劳付酬制度phased implementation逐步到位policy bank政策性银行policy instrument政策工具policy mix 政策组合policy slippage政策失误；政策偏差policy-related operations政策性业务portability （of pension funds,etc.）（养老金等的）可携性；可转移性portfolio investment证券投资poverty alleviation扶贫pre-emptive adjustment预调preferential policies优惠政策（倾斜政策）price liberalization价格放开price-earnings（P/E）ratio市盈率pricing-mechanism价格形成机制primary industry第一产业primary market一级市场procyclical policy顺周期政策professional ethics职业道德progressive tax rate累进税率prudential supervision审慎监管public good公共物品public sector公共部门（包括政府，国有企业及政府所有的其他机构）public sector borrowing requirement公共部门融资缺口public utilities公用事业purchasing power parity（PPP）购买力平价purchaser's price购买者价格Qquality stock绩优股quasi-fiscal deficit准财政赤字quasi-money准货币Rrational expectation合理预期real effective exchange rate实际有效汇率real time实时realized profit实现利润recapitalization资本重组；补充资本receivership接管reciprocal holdings相互持股recognition of bad debt清分坏账red chips红酬股regional disparity地区差别registered capital注册资本reluctance to lend惜贷rent seeking寻租repatriation of profits利润汇回replacement cost重置成本repository智囊团；知识库repurchase agreement （repo agreement）证券汇购协议required reserves存款准备金；法定准备金reserve bank储备银行reserve currency储备货币reserve requirement存款准备金（要求）restrictive policies限制性政策restructuring plan重组计划retail price index （RDI）零售物价指数retail shares散股retaliatory tariff报复性关税return on assets （ROA）资产利润率return on capital资本利润率returns on equity （ROE）权益回报率risk awareness风险意识risk clientele effect客户的风险群体效应risk monitoring and warning system风险监控和警戒系统royalty资源税rule of law法治run on banks挤提存款Rsafety net安全网scarcity economy稀缺经济secondary market二级市场segregation of financial industry金融业分业经营self-financed investment自酬投资self-identifying自己识别seller’s market卖方市场shadow price影子价格snowballing雪球效应social security contribution社会保险税social security社会保障social welfare社会福利soft budget constraint软预算约束soft landing软着陆sovereign credit国家信用sovereign rating主权信用评级sovereign risk主权风险special drawing right（SDR）特别提款权specific tax从量税stagflation 滞涨standard money本位币statutory legislation 法律规定sterilization operation对冲操作stock pile产品积压stocks and flows存量和流量structural distortion结构扭曲structural imbalance结构失调structural rigidity结构僵化structural unemployment结构性失业sub-contractors分包商subordinate debt 次级债务subscribed capital 认缴资本subsidiary companies子公司substandard loans次级贷款sunrise industries朝阳产业sunset industries夕阳产业supervisory board监事会surcharge附加税surtax附加税sustainable economic growth可持续经济增长SWIFT国际金融电讯协会SWIFT（Society for Worldwide International Financial Telecommunication）环球银行业金融电信协会System of National Account（SNA）国民账户体系systemic effect系统性影响systemic financial crisis系统性金融危机Ttariff incentives关税优惠tax arrears欠税tax avoidance避税tax compliance依法纳税tax erosion税收流失tax evasion逃税tax refund（rebate）退税tax shelter避税tax threshold （税收）起征点technical analysis技术分析technology-intensive技术密集型tertiary industries第三产业；服务行业the exception of clause免除条款The ICC Executive Board国际商会执委会The ICC International Court of Arbitration国际商会国际仲裁院The International Chamber of Commerce国际商会The Uniform Rules for bank-to-bank Reimbursement（URR）银行间偿付统一规则total factor productivity全要素生产率transition economy转轨经济transmission mechanism传导机制treasury bills短期国债treasury bonds长期国债turnover tax流转税Uundercapitalized资本不足underground economy地下经济underlying inflation自发性通货膨胀；内在通货膨胀uniform Customs and Practice（UCP）统一惯例unit tax rate定额税收universal bank全能银行upside potential（down potential）上行空间（下行空间）URC国际托收统一规则Vvalue added增加值value-added tax（V AT）增值税value at risk风险价值量velocity of money货币流通速度venture capital风险资本voluntary export restraint自愿出口限额Wwholly state-owned commercial banks国有独资商业银行window dressing practices装饰门面的做法window guidance窗口指导。
财经专业英语词汇大全
财经类词汇（A）A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 账户余额；账户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人账户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；账单；会计财务报表account title 账户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损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adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款账户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化咨询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水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保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》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保护投资协议》Agreement between the Government of Hong Kong and the Government of the Republic of Koreafor the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and document．申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显著影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税财经类词汇（B）B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行账户bank account holder 银行账户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 褔冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务咨询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业账户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；账单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 账面债项book entry 账面记录book loss 账面亏损；账面损失book of account 帐簿book profit 账面利润book reserve 账面储备book value 账面价值book-keeping transaction 账面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方。
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90other cash and cash equivalent1118 其它现金及 约当现金 120short-term investments-short-t1122 短期投资-短期票券130short-term investments-governm1123短期投资-政府债券140short-term investments-benefic1124短期投资-受益凭证150short-term investments-corpora1125短期投资-公司债170allowance for reduction of sho1129备抵短期投资跌价损失 210notes receivable-related parti1137 应收票据-关系人230allowance for uncollectible ac1139 备抵呆帐 －应收票据260installment accounts receivabl1142 应收分期帐款270accounts receivable-related pa1147 应收帐款-关系人280allowance for uncollectible ac1149 备抵呆帐 －应收帐款300forward exchange contract rece1181应收出售远汇款310forward exchange contract rece1182 应收远汇款-外币320discount on forward ex-change 1183 买卖远汇折价350other receivables-related part1187 其它应收款-关系人370allowance for uncollectible ac1189 备抵呆帐-其它应收款420allowance for reduction of inv1219备抵存货跌价损失500materials and supplies in tran1228 在途原物料510allowance for reduction of inv1229 备抵存货跌价损失640excess VAT paid (or overpaid V1282 留抵税额690certificate of deposit-restric1287 受限制存款710deferred foreign exchange loss1292 递延兑换损失720owners'(stockholders') current1293 业主(股东)往来750funds and long-term investment13 基金及长期投资770redemption fund (or sinking fu1311 偿债基金780fund for improvement and expan1312 改良及扩充基金850long-term real estate in-vestm1323 长期不动产投资860cash surrender value of life i1324 人寿保险现金解约价值880allowance for excess of cost o1329 备抵长期投资跌价损失890property , plant, and equipmen14~ 15 固定资产950land improvements-revaluation 1428土地改良物-重估增值960accumulated depreciation-land 1429 累积折旧-土地改良物990buildings-revaluation incremen1438 房屋及建物-重估增值1000accumulated depreciation-build1439 累积折旧-房屋及建物1030machinery-revaluation incremen1448机(器)具-重估增值1040accumulated depreciation-machi1449 累积折旧-机(器)具1070accumulated depreciation-lease1519 累积折旧-租赁资产1100accumulated depreciation-lease1529 累积折旧-租赁权益改良1110construction in progress and p156 未完工程及预付购置设备款 1140miscellaneous property, plant,158 杂项固定资产1150miscellaneous property, plant,1581 杂项固定资产1160miscellaneous property, plant,1588杂项固定资产-重估增值1170accumulated depreciation-misce1589 累积折旧-杂项固定资产 1210natural resources-revaluation 1618 天然资源-重估增值1220accumulated depletion-natural 1619 累积折耗-天然资源1520long-term notes , accounts and184 长期应收票据及款项与催收帐款 1560long-term notes, accounts and 1847长期应收票据及款项与催收帐款-关1580allowance for uncollectible ac1849备抵呆帐-长期应收票据及款项与催1610assets leased to others-increm1858 出租资产-重估增值1620accumulated depreciation-asset1859 累积折旧-出租资产1660certificate of deposit-restric1881 受限制存款1740short-term borrowings-employee2115 短期借款-员工1750short-term borrowings-related 2117短期借款-关系人1770short-term notes and bills pay212 应付短期票券1800other short-term notes and bil2128 其它应付短期票券1810discount on short-term notes a2129应付短期票券折价1880accounts payable-related parti2147 应付帐款-关系人1990forward exchange contract paya2181 应付购入远汇款2000forward exchange contract paya2182 应付远汇款-外币2010premium on forward exchange co2183 买卖远汇溢价2020payables on land and building 2184 应付土地房屋款2070compensation payable to direct2193 应付董监事酬劳2100sales revenue received in adva2261 预收货款2130long-term liabilities-current 227 一年或一营业周期内到期长期负债 2140corporate bonds payable-curren2271 一年或一营业周期内到期公司债2150long-term loans payable-curren2272 一年或一营业周期内到期长期借款2160long-term notes and accounts p2273一年或一营业周期内到期长期应付票2170long-term notes and accounts p2277一年或一营业周期内到期长期应付票2180other long-term lia-bilities-c2278其它一年或一营业周期内到期长期负2240deferred income tax liabilitie2291 递延所得税负债2280other current liabilities-othe2298 其它流动负债-其它2320premium(discount) on corporate2319 应付公司债溢(折)价2360long-term loans payable-employ2325 长期借款-员工2370long-term loans payable-relate2327 长期借款-关系人2390long-term notes and accounts p233 长期应付票据及款项2420long-term capital lease liabil2333长期应付租赁负债2430Long-term notes and accounts p2337 长期应付票据及款项-关系人 2450accrued liabilities for land v234 估计应付土地增值税2460estimated accrued land value i2341 估计应付土地增值税2500other long-term liabilities-ot2388 其它长期负债-其它2540deferred income tax liabilitie2814递延所得税负债2590miscellaneous liabilities-othe2888 杂项负债-其它2660stock dividends to be distribu3114 待分配股票股利2690paid-in capital in excess of p321 股票溢价2700paid-in capital in excess of p3211 普通股股票溢价2710paid-in capital in excess of p3212 特别股股票溢价2720capital surplus from assets re323 资产重估增值准备2730capital surplus from assets re3231 资产重估增值准备2740capital surplus from gain on d324 处分资产溢价公积2750capital surplus from gain on d3241 处分资产溢价公积2760capital surplus from business 325 合并公积2770capital surplus from business 3251 合并公积2800other additional paid-in capit328 其它资本公积2810additional paid-in capital fro3281 权益法长期股权投资资本公积2820additional paid-in capital-tre3282 资本公积-库藏股票交易2830retained earnings (accumulated33 保留盈余(或累积亏损)2880improvement and expansion rese3322 改良扩充准备2890special reserve for redemption3323偿债准备2910retained earnings-unappropriat335 未分配盈余(或累积亏损) 2940net income or loss for current3353 本期损益2960unrealized loss on market valu341 长期股权投资未实现跌价损失2970unrealized loss on market valu3411长期股权投资未实现跌价损失2980cumulative translation adjustm342累积换算调整数2990cumulative translation adjustm3421累积换算调整数3000net loss not recognized as pen343未认列为退休金成本之净损失3010net loss not recognized as pen3431 未认列为退休金成本之净损失 3360charges on purchased merchandi5124 进货折让3510repair(s) and maintenance (exp5157 修缮费3550manufacturing overhead-outsour5163 加工费3820repair(s) and maintenance (exp6157 修缮费3830advertisement expense, adverti6159 广告费3970general & administrative expen62 管理及总务费用3980general & administrative expen625~628 管理及总务费用4050repair(s) and maintenance (exp6257 修缮费4060advertisement expense, adverti6259 广告费4180research and development expen6274 研究发展费用4220other general and administrati6288 其它管理及总务费用4230research and development expen63 研究发展费用4240research and development expen635~638 研究发展费用4310repair(s) and maintenance (exp6357 修缮费4410other research and development6378 其它研究发展费用4430non-operating revenue and expe7 营业外收入及费用4480investment income recognized u7121 权益法认列之投资收益4500gain on market price recovery 7123 短期投资市价回升利益4530gain on disposal of investment714 处分投资收益4540gain on disposal of investment7141处分投资收益4630gain from price recovery of in7486 存货跌价回升利益4650other non-operating revenue-ot7488 其它营业外收入-其它4700investment loss recog-nized un7521 权益法认列之投资损失4710unrealized loss on reduction o7523 短期投资未实现跌价损失4740loss on disposal of investment754 处分投资损失4750loss on disposal of investment7541 处分投资损失4820loss for market price decline 7886 存货跌价及呆滞损失4830other non-operating expenses-o7888 其它营业外费用-其它4840income tax expense (or benefit8 所得税费用(或利益)4850income tax expense (or benefit81 所得税费用(或利益)4860income tax expense (or benefit811 所得税费用(或利益)4870income tax expense ( or benefi8111 所得税费用（或利益） 4890gain(loss) from discontinued o91 停业部门损益4900income(loss) from operations o911停业部门损益-停业前营业损益4910income(loss) from operations o9111 停业部门损益-停业前营业损益4920gain(loss) from disposal of di912 停业部门损益-处分损益4930gain(loss) from disposal of di9121停业部门损益-处分损益4970cumulative effect of changes i93 会计原则变动累积影响数 4980cumulative effect of changes i931 会计原则变动累积影响数4990cumulative effect of changes i9311会计原则变动累积影响数11assets 1 资产21current assets 11~ 12 流动资产31cash and cash equivalents 111 现金及约当现金41cash on hand1111 库存现金51petty cash/revolving funds1112 零用金/周转金61cash in banks1113银行存款71cash in transit1116 在途现金81cash equivalents1117 约当现金101short-term investment112 短期投资111short-term investments-stock1121 短期投资-股票161short-term investments-other1128 短期投资-其它181notes receivable 113 应收票据191notes receivable1131 应收票据201discounted notes receivable1132 应收票据贴现221other notes receivable1138其它应收票据241accounts receivable 114 应收帐款251accounts receivable1141 应收帐款291other receivables 118 其它应收款331earned revenue receivable1184 应收收益341income tax refund receivable1185 应收退税款361other receivables-other1188 其它应收款-其它381inventories 121~122 存货391merchandise inventory1211 商品存货401consigned goods1212 寄销商品411goods in transit1213在途商品431finished goods1221 制成品441consigned finished goods1222 寄销制成品451by-products1223 副产品461work in process1224在制品471work in process-outsourced1225 委外加工481raw materials1226 原料491supplies1227 物料521prepaid expenses 125 预付费用531prepaid payroll1251 预付薪资541prepaid rents1252 预付租金551prepaid insurance1253预付保险费561office supplies1254 用品盘存571prepaid income tax1255 预付所得税581other prepaid expenses1258 其它预付费用591prepayments 126 预付款项601prepayment for purchases1261 预付货款611other prepayments1268 其它预付款项621other current assets 128~129 其它流动资产 631VAT paid ( or input tax)1281 进项税额651temporary payments1283 暂付款661payment on behalf of others1284 代付款671advances to employees1285 员工借支681refundable deposits1286 存出保证金701deferred income tax assets1291 递延所得税资产731current account with others1294 同业往来741other current assets-other1298 其它流动资产-其它761funds 131 基金791contingency fund1313意外损失准备基金801pension fund1314 退休基金811other funds1318 其它基金821long-term investments 132 长期投资831long-term equity investments1321 长期股权投资841long-term bond investments1322 长期债券投资871other long-term investments 1328 其它长期投资901land 141土地911land1411 土地921land-revaluation increments1418土地-重估增值931land improvements 142 土地改良物941land improvements1421 土地改良物971buildings 143 房屋及建物981buildings1431 房屋及建物1011machinery and equipment 144~146 机(器)具及设备 1021machinery1441 机(器)具1051leased assets 151 租赁资产1061leased assets1511 租赁资产1081leasehold improvements 152 租赁权益改良 1091leasehold improvements1521 租赁权益改良1121construction in progress1561 未完工程1131prepayment for equipment1562 预付购置设备款 1181depletable assets 16 递耗资产1191depletable assets 161 递耗资产1201natural resources1611 天然资源1231intangible assets 17 无形资产1241trademarks 171 商标权1251trademarks1711 商标权1261patents 172 专利权1271patents1721专利权1281franchise 173 特许权1291franchise1731 特许权1301copyright 174 著作权1311copyright1741 著作权1321computer software 175 计算机软件 1331computer software cost1751 计算机软件1341goodwill 176 商誉1351goodwill1761 商誉1361organization costs 177 开办费1371organization costs1771 开办费1381other intangibles 178 其它无形资产 1391deferred pension costs1781 递延退休金成本1401leasehold improvements1782 租赁权益改良1411other intangible assets-other1788其它无形资产-其它1421other assets 18 其它资产1431deferred assets 181 递延资产1441deferred bond issuance costs1811债券发行成本 1451long-term prepaid rent1812 长期预付租金 1461long-term prepaid insurance1813 长期预付保险费 1471deferred income tax assets1814递延所得税资产 1481prepaid pension cost1815预付退休金1491other deferred assets1818 其它递延资产 1501idle assets 182 闲置资产1511idle assets1821 闲置资产1531long-term notes receivable1841 长期应收票据1541long-term accounts receivable1842 长期应收帐款1551overdue receivables1843 催收帐款1571other long-term receivables1848 其它长期应收款项1591assets leased to others 185 出租资产1601assets leased to others1851 出租资产1631refundable deposit 186 存出保证金1641refundable deposits1861 存出保证金1651miscellaneous assets 188 杂项资产1671miscellaneous assets-other 1888杂项资产-其它1681liabilities 2 负债1691current liabilities 21~ 22 流动负债 1701short-term borrowings(debt) 211 短期借款1711bank overdraft2111 银行透支1721bank loan2112 银行借款1731short-term borrowings-owners2114 短期借款-业主1761short-term borrowings-other2118 短期借款-其它1781commercial paper payable2121 应付商业本票1791bank acceptance2122银行承兑汇票1821notes payable 213 应付票据1831notes payable2131 应付票据1841notes payable-related parties2137 应付票据-关系人 1851other notes payable2138其它应付票据1861accounts pay able 214 应付帐款1871accounts payable2141 应付帐款1891income taxes payable 216 应付所得税1901income tax payable2161 应付所得税1911accrued expenses 217 应付费用1921accrued payroll2171 应付薪工1931accrued rent payable2172 应付租金1941accrued interest payable2173 应付利息1951accrued VAT payable2174 应付营业税1961accrued taxes payable-other2175 应付税捐-其它 1971other accrued expenses payable2178 其它应付费用1981other payables 218~219 其它应付款2031Payables on equipment2185应付设备款2041other payables-related parties2187 其它应付款-关系人2051dividend payable2191 应付股利2061bonus payable2192 应付红利2081other payables-other2198其它应付款-其它2091advance receipts 226 预收款项2111revenue received in advance2262 预收收入2121other advance receipts2268 其它预收款2191other current liabilities 228~229 其它流动负债 2201VAT received(or output tax)2281 销项税额2211temporary receipts2283 暂收款2221receipts under custody2284 代收款2231estimated warranty liabilities2285估计售后服务/保固负债2251deferred foreign exchange gain2292 递延兑换利益2261owners' current account2293 业主(股东)往来2271current account with others2294 同业往来2291long-term liabilities 23 长期负债2301corporate bonds payable 231 应付公司债2311corporate bonds payable2311 应付公司债2331long-term loans payable 232 长期借款2341long-term loans payable-bank2321 长期银行借款2351long-term loans payable-owners2324 长期借款-业主2381long-term loans payable-other2328 长期借款-其它 2401long-term notes payable2331长期应付票据2411long-term accounts pay-able2332 长期应付帐款2441other long-term payables2338 其它长期应付款项 2471accrued pension liabilities 235 应计退休金负债 2481accrued pension liabilities2351 应计退休金负债2491other long-term liabilities 238 其它长期负债 2511other liabilities 28 其它负债2521deferred liabilities 281 递延负债2531deferred revenue2811 递延收入2551other deferred liabilities2818 其它递延负债 2561deposits received 286 存入保证金2571guarantee deposit received2861 存入保证金2581miscellaneous liabilities 288 杂项负债2601owners' equity 3 业主权益2611capital 31 资本2621capital311 资本（或股本）2631capital-common stock3111 普通股股本 2641capital-preferred stock3112 特别股股本 2651capital collected in advance3113 预收股本2671capital3115 资本2681additional paid-in capital 32 资本公积2781donated surplus326 受赠公积2791donated surplus3261受赠公积2841legal reserve331法定盈余公积2851legal reserve3311法定盈余公积2861special reserve332特别盈余公积2871contingency reserve3321意外损失准备2901other special reserve3328 其它特别盈余公积2921accumulated profit or loss3351 累积盈亏2931prior period adjustments3352 前期损益调整2951equity adjustments 34 权益调整3021treasury stock 35 库藏股3031treasury stock351 库藏股3041treasury stock3511 库藏股3051minority interest 36 少数股权3061minority interest361 少数股权3071minority interest3611 少数股权3091operating revenue 4 营业收入3101sales revenue 41 销货收入3111sales revenue411 销货收入3121sales revenue4111 销货收入3131installment sales revenue4112 分期付款销货收入 3141sales return 417 销货退回3151sales return4171 销货退回3161sales allowances 419 销货折让3171sales discounts and allowances4191销货折让3181service revenue 46 劳务收入3191service revenue461 劳务收入3201service revenue4611 劳务收入3211agency revenue 47 业务收入3221agency revenue471 业务收入3231agency revenue4711业务收入3241other operating revenue 48 其它营业收入 3251other operating revenue488 其它营业收入-其它3261other operating revenue-other4888其它营业收入-其它 3271operating costs 5 营业成本3281cost of goods sold 51 销货成本3291cost of goods sold511 销货成本3301cost of goods sold5111 销货成本3311installment cost of goods sold5112 分期付款销货成本3321purchases 512 进货3331purchases5121 进货3341purchase expenses5122 进货费用3351purchase returns5123进货退出3371materials purchased513进料3381material purchased5131 进料3391charges on purchased material5132 进料费用3401material purchase returns5133 进料退出3411material purchase allowances5134 进料折让3421direct labor514 直接人工3431direct labor5141 直接人工3441manufacturing overhead515~518 制造费用3451indirect labor5151 间接人工3461rent expense, rent5152 租金支出3471office supplies (expense)5153 文具用品3481travelling expense, travel5154旅费3491shipping expenses, freight5155 运费3501postage (expenses)5156 邮电费3521packing expenses5158包装费3531utilities (expense)5161 水电瓦斯费3541insurance (expense)5162 保险费3561taxes5166 税捐3571depreciation expense5168折旧3581various amortization5169各项耗竭及摊提3591meal (expenses)5172 伙食费3601employee benefits/welfare5173职工福利3611training (expense)5176 训练费3621indirect materials5177 间接材料3631other manufacturing expenses5188 其它制造费用3641ervice costs 56 劳务成本制3651service costs561 劳务成本3661service costs5611 劳务成本3671gency costs 57 业务成本3681agency costs571 业务成本3691agency costs5711 业务成本3701other operating costs 58 其它营业成本3711other operating costs-other588 其它营业成本-其它3721other operating costs-other5888其它营业成本-其它 3731operating expenses 6 营业费用3741selling expenses 61 推销费用3751selling expenses615~618 推销费用3761payroll expense6151 薪资支出3771rent expense, rent6152 租金支出3781office supplies (expense)6153 文具用品3791travelling expense, travel6154 旅费3801shipping expenses, freight6155 运费3811postage (expenses)6156 邮电费3841utilities (expense)6161水电瓦斯费3851insurance (expense)6162 保险费3861entertainment (expense)6164 交际费3871donation (expense)6165 捐赠3881taxes6166 税捐3891loss on uncollectible accounts6167 呆帐损失3901depreciation expense6168折旧3911various amortization6169 各项耗竭及摊提3921meal (expenses)6172 伙食费3931employee benefits/welfare6173 职工福利3941commission (expense)6175佣金支出3951training (expense)6176 训练费3961other selling expenses6188 其它推销费用3991payroll expense6251 薪资支出4001rent expense, rent6252 租金支出4011office supplies6253 文具用品4021travelling expense, travel6254 旅费4031shipping expenses,freight6255 运费4041postage (expenses)6256 邮电费4071utilities (expense)6261 水电瓦斯费4081insurance (expense)6262 保险费4091entertainment (expense)6264 交际费4101donation (expense)6265 捐赠4111taxes6266 税捐4121loss on uncollectible accounts6267 呆帐损失4131depreciation expensea6268 折旧4141various amortization6269 各项耗竭及摊提4151loss on export sales6271 外销损失4161meal (expenses)6272伙食费4171employee benefits/welfare6273 职工福利4191commission (expense)6275 佣金支出4201training (expense)6276 训练费4211professional service fees6278 劳务费4251payroll expense6351 薪资支出4261rent expense, rent6352 租金支出4271office supplies6353文具用品4281travelling expense, travel6354 旅费4291shipping expenses, freight6355 运费4301postage (expenses)6356 邮电费4321utilities (expense)6361水电瓦斯费4331insurance (expense)6362保险费4341entertainment (expense)6364 交际费4351taxes6366 税捐4361depreciation expense6368 折旧4371various amortization6369 各项耗竭及摊提 4381meal (expenses)6372 伙食费4391employee benefits/welfare6373 职工福利4401training (expense)6376 训练费4441non-operating revenue 71~74 营业外收入 4451interest revenue711 利息收入4461interest revenue/income7111 利息收入4471investment income712投资收益4491dividends income7122 股利收入4511foreign exchange gain 713 兑换利益4521foreign exchange gain7131 兑换利益4551gain on disposal of assets715处分资产溢价收入4561gain on disposal of assets7151 处分资产溢价收入4571other non-operating revenue 748 其它营业外收入4581donation income7481 捐赠收入4591rent revenue/income7482 租金收入4601commission revenue/income7483 佣金收入4611revenue from sale of scraps7484 出售下脚及废料收入4621gain on physical inventory7485 存货盘盈4641gain on reversal of bad debts7487坏帐转回利益4661non-operating expenses 75~ 78 营业外费用 4671interest expense751 利息费用4681interest expense7511 利息费用4691investment loss 752 投资损失4721foreign exchange loss753 兑换损失4731foreign exchange loss7531 兑换损失4761loss on disposal of assets755 处分资产损失4771loss on disposal of assets7551 处分资产损失4781other non-operating expenses788 其它营业外费用4791loss on work stoppages7881 停工损失4801casualty loss7882 灾害损失4811loss on physical inventory7885 存货盘损4881nonrecurring gain or loss 9 非经常营业损益 4941extraordinary gain or loss 92 非常损益4951extraordinary gain or loss921非常损益4961extraordinary gain or loss9211 非常损益5001minority interest income 94少数股权净利5011minority interest income941 少数股权净利5021minority interest income9411 少数股权净利other cash and cash equivalents1118 其它现金及约当现金short-term investments-short-term notes and bills1122 短期投资-短期票券short-term investments-government bonds1123短期投资-政府债券short-term investments-beneficiary certificates1124短期投资-受益凭证short-term investments-corporate bonds1125短期投资-公司债allowance for reduction of short-term investment to market1129备抵短期投资跌价损失notes receivable-related parties1137 应收票据-关系人allowance for uncollectible accounts-notes receivable1139 备抵呆帐－应收票据installment accounts receivable1142 应收分期帐款accounts receivable-related parties1147 应收帐款-关系人allowance for uncollectible accounts-accounts receivable1149 备抵呆帐－应收帐款forward exchange contract receivable1181应收出售远汇款forward exchange contract receivable-foreign currencies1182 应收远汇款-外币discount on forward ex-change contract1183 买卖远汇折价other receivables-related parties1187 其它应收款-关系人allowance for uncollectible accounts-other receivables1189 备抵呆帐-其它应收款allowance for reduction of inventory to market1219备抵存货跌价损失materials and supplies in transit1228 在途原物料allowance for reduction of inventory to market1229 备抵存货跌价损失excess VAT paid (or overpaid VAT)1282 留抵税额certificate of deposit-restricted1287 受限制存款deferred foreign exchange losses1292 递延兑换损失owners'(stockholders') current account1293 业主(股东)往来funds and long-term investments13 基金及长期投资redemption fund (or sinking fund)1311 偿债基金fund for improvement and expansion1312 改良及扩充基金long-term real estate in-vestments1323 长期不动产投资cash surrender value of life insurance1324 人寿保险现金解约价值allowance for excess of cost over market value of long-term1329 备抵长期投资跌价损失investmentsproperty , plant, and equipment14~ 15 固定资产land improvements-revaluation increments1428土地改良物-重估增值accumulated depreciation-land improvements1429 累积折旧-土地改良物buildings-revaluation increments1438 房屋及建物-重估增值accumulated depreciation-buildings1439 累积折旧-房屋及建物machinery-revaluation increments1448机(器)具-重估增值accumulated depreciation-machinery1449 累积折旧-机(器)具accumulated depreciation-leased assets1519 累积折旧-租赁资产accumulated depreciation-leasehold improvements1529 累积折旧-租赁权益改良construction in progress and prepayments for equipment156 未完工程及预付购置设备款miscellaneous property, plant, and equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property,plant,and equipment-revaluation1588杂项固定资产-重估增值incrementsaccumulated depreciation-miscellaneous property,plant,and1589 累积折旧-杂项固定资产equipmentnatural resources-revaluation increments1618 天然资源-重估增值accumulated depletion-natural resources1619 累积折耗-天然资源long-term notes , accounts and overdue receivables 184长期应收票据及款项与催收帐款long-term notes, accounts and overdue receivables-related parties 1847长期应收票据及款项与催收帐款-关系人allowance for uncollectible accounts-long-term notes,accounts and overdue receivables 1849备抵呆帐-长期应收票据及款项与催收帐款assets leased to others-incremental value from revaluation1858 出租资产-重估增值accumulated depreciation-assets leased to others1859 累积折旧-出租资产certificate of deposit-restricted1881 受限制存款short-term borrowings-employees2115 短期借款-员工short-term borrowings-related parties2117短期借款-关系人short-term notes and bills payable212 应付短期票券other short-term notes and bills payable2128 其它应付短期票券discount on short-term notes and bills payable2129应付短期票券折价accounts payable-related parties2147 应付帐款-关系人forward exchange contract payable2181 应付购入远汇款forward exchange contract payable-foreign currencies2182 应付远汇款-外币premium on forward exchange contract2183 买卖远汇溢价payables on land and building purchased2184 应付土地房屋款compensation payable to directors and supervisors2193 应付董监事酬劳sales revenue received in advance2261 预收货款long-term liabilities-current portion 227一年或一营业周期内到期长期负债corporate bonds payable-current portion 2271一年或一营业周期内到期公司债long-term loans payable-current portion 2272一年或一营业周期内到期长期借款long-term notes and accounts payable due within one year or one operating cycle 2273一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payables to related parties-current portion 2277一年或一营业周期内到期长期应付票据及款项-关系人other long-term lia-bilities-current portion 2278其它一年或一营业周期内到期长期负债deferred income tax liabilities2291 递延所得税负债other current liabilities-others2298 其它流动负债-其它premium(discount) on corporate bonds payable2319 应付公司债溢(折)价long-term loans payable-employees2325 长期借款-员工long-term loans payable-related parties2327 长期借款-关系人long-term notes and accounts payable233 长期应付票据及款项long-term capital lease liabilities2333长期应付租赁负债Long-term notes and accounts payable-related parties 2337长期应付票据及款项-关系人accrued liabilities for land value increment tax234 估计应付土地增值税estimated accrued land value incremental tax pay-able2341 估计应付土地增值税other long-term liabilities-other2388 其它长期负债-其它deferred income tax liabilities2814递延所得税负债miscellaneous liabilities-other2888 杂项负债-其它stock dividends to be distributed3114 待分配股票股利paid-in capital in excess of par321 股票溢价paid-in capital in excess of par-common stock3211 普通股股票溢价paid-in capital in excess of par-preferred stock3212 特别股股票溢价capital surplus from assets revaluation323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from gain on disposal of assets324 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 business combination325 合并公积capital surplus from business combination3251 合并公积other additional paid-in capital328 其它资本公积additional paid-in capital from investee under equity method 3281权益法长期股权投资资本公积additional paid-in capital-treasury stock trans-actions3282 资本公积-库藏股票交易retained earnings (accumulated deficit)33 保留盈余(或累积亏损) improvement and expansion reserve3322 改良扩充准备special reserve for redemption of liabilities3323偿债准备retained earnings-unappropriated (or accumulated deficit)335 未分配盈余(或累积亏损) net income or loss for current period3353 本期损益unrealized loss on market value decline of long-term equity investments 341长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 3411长期股权投资未实现跌价损失cumulative translation adjustment342累积换算调整数cumulative translation adjustments3421累积换算调整数net loss not recognized as pension cost 343未认列为退休金成本之净损失net loss not recognized as pension costs 3431未认列为退休金成本之净损失charges on purchased merchandise5124 进货折让repair(s) and maintenance (expense )5157 修缮费manufacturing overhead-outsourced5163 加工费repair(s) and maintenance (expense)6157 修缮费advertisement expense, advertisement6159 广告费general & administrative expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用repair(s) and maintenance (expense)6257 修缮费advertisement expense, advertisement6259 广告费research and development expense6274 研究发展费用other general and administrative expenses6288 其它管理及总务费用research and development expenses63 研究发展费用research and development expenses635~638 研究发展费用repair(s) and maintenance (expense)6357 修缮费other research and development expenses6378 其它研究发展费用non-operating revenue and expenses, other income(expense)7 营业外收入及费用investment income recognized under equity method7121 权益法认列之投资收益gain on market price recovery of short-term investment7123 短期投资市价回升利益gain on disposal of investments714 处分投资收益gain on disposal of investments7141处分投资收益gain from price recovery of inventory7486 存货跌价回升利益other non-operating revenue-other items7488 其它营业外收入-其它investment loss recog-nized under equity method7521 权益法认列之投资损失unrealized loss on reduction of short-term investments to market7523 短期投资未实现跌价损失loss on disposal of investments754 处分投资损失loss on disposal of investments7541 处分投资损失loss for market price decline and obsolete and slow-movinginventories7886 存货跌价及呆滞损失other non-operating expenses-other7888 其它营业外费用-其它income tax expense (or benefit)8 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）gain(loss) from discontinued operations91 停业部门损益income(loss) from operations of discontinued segments 911停业部门损益-停业前营业损益income(loss) from operations of discontinued segment 9111停业部门损益-停业前营业损益gain(loss) from disposal of discontinued segments912 停业部门损益-处分损益gain(loss) from disposal of discontinued segment9121停业部门损益-处分损益cumulative effect of changes in accounting principles93 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assets 1 资产current assets11~ 12 流动资产cash and cash equivalents111 现金及约当现金cash on hand1111 库存现金petty cash/revolving funds1112 零用金/周转金cash in banks1113银行存款cash in transit1116 在途现金cash equivalents1117 约当现金short-term investment112 短期投资short-term investments-stock1121 短期投资-股票short-term investments-other1128 短期投资-其它notes receivable113 应收票据notes receivable1131 应收票据discounted notes receivable1132 应收票据贴现other notes receivable1138其它应收票据accounts receivable114 应收帐款accounts receivable1141 应收帐款other receivables118 其它应收款earned revenue receivable1184 应收收益income tax refund receivable1185 应收退税款other receivables-other1188 其它应收款-其它inventories121~122 存货merchandise inventory1211 商品存货consigned goods1212 寄销商品goods in transit1213在途商品。