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财务会计学专业名词中英文对照

AAA 美国会计学会abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman,s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录。

会计中英文对照

财会常见名词英汉对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益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（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization （6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps 或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method （9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan（10）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（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）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（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover 流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio（14）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（15）物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses 现行价值与统一币值会计Constant dollar and current cost accountingoracle的应用软件版本11提供了45个集成的软件模块。

财务会计英语缩写语

财务会计英语
中文收款人寄款人扣减借款能力支付能力偿还借款能力限额以上高于票面价值全部成本加速摊销加速支付接受，承兑承兑可接受的可接受价格公认的原则接受，承兑，认可、认付承兑银行承兑票据承兑手续费承兑合同承兑信用承兑信用证应付承兑汇票票据贴现率接受的，已承兑的已承兑票据保付支票已承兑信用证通融空头汇票帐户，会计科目帐户余额往来帐目账户编号营业报告书、损益计算表应付帐、应付未付帐应付帐款应收帐款、应收帐、应收未收帐借贷细帐、交验帐销货帐明细帐会计科目会计师会计薄、帐薄会计，会计学会计利益会计科目分类
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英文 acquisition process acquisition program acquisition value actual actual assets actual capital actual cash value actual cost actual depreciation actual value add add-back added added value tax additional additional budget additional charge additional credit additional earnings additional L/C additional local tax additional mark on additional paid-in capital additional wage additions of fixed assets add-on interest adequate adjunct accounts adjustable adjusted adjusted base adjusted tax basis adjusting jumble entry adjustment accounts adjustment of account adjustment of price adjustment of yield administration cost administrative expense advance advance account advance charge advance payment advance received advance to supplier adverse adverse balance

会计英语-东北财经大学出版社孙坤编著

会计英语复习范围一、翻译（英译汉，汉译英各10个，每个1分）Accounting 会计，会计学 accountant 会计师，会计人员 governmental and institutional accounting 政府和事业单位会计 public utilities 公共事业 assurance services 鉴证服务stakeholder 利益相关者deferrals 递延项目replacement cost 重置成本matching principle 配比原则 income statement 损益表、利润表 accounting equation 会计等式或会计平衡式 retained earnings 留存收益 net income 净收益 source document 原始凭证 general ledger 总分类账 subsidiary ledger 明细分类账 trial balance 余额试算表 work sheet 工作底稿或工作底表 cash receipts 现金收入 cash payment 现金支出 prepaid expenses 预付费用unearned revenues 预收收入accrued expenses 应计费用accrued revenues 应计收入dividend 股利 economic performance 经济成果，经营成果 gross profit 销售毛利 raw material 原材料 treasury stock 库存股、库藏股 stock options 股票认购权 plant and equipment 厂场设备，固定资产 principal 本金 operating cash flows 经营活动资金流量disclosure notes 报表附注accounting policies 会计政策 savings accounts 储蓄账户owners’ equity 所有者权益 original investment 初始投资 stock split 股票分割 cost accounting 成本会计 cost centre 成本中心 job costing 订单成本计算法 contract costing 合同成本计算法activity based costing 作业成本法management accounting 管理会计standard costing 标准成本法 cost behavior 成本习性、成本形态 International Accounting Standards committee（IASC）国际会计准则委员会 transnational financial reporting 跨国企业财务会计 auditing 审计 analytical procedures 分析性程序 standard audit report 标准审计报告 unqualified opinion 无保留意见 adverse opinion 否定意见 disclaimer of opinion 拒绝表示意见 qualified opinion 保留意见 internal control 内部控制 Risk Management 风险管理 Corporate government 公司治理 Capital Budget 资本预算 GAAP（Generally Accepted Accounting Principles）一般公认会计原则二、多选（10个，每个2分）1. Accounting assumptions. 会计假设⑴Separate entity assumption.会计主体假设⑵Going concern assumption.持续经营假设⑶Accounting-period assumption.会计分期假设⑷Monetary unit assumption.货币计量假设2. Accounting recognition and measurement principles 会计确认和计量原则⑴Cost principle. 历史成本原则⑵Matching principle. 配比原则⑶Conservatism. 谨慎性原则⑷Materiality.重要性原则⑸Differentiate capital and revenue.划分资本性支出和收益性支出⑹Substance over form. 实质重于形式3. External users of accounting information are not directly involved in running the organization. Almost all of us are users of accounting information. They include shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press. 会计信息外部使用者不直接参与组织与组织的经营管理，我们所有的人几乎都使用会计信息。

财务中英文对照

会计a c c o u n t i n g 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(2)会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries(3)现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com(4)存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio(5)长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization (6)固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments(7)无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names着作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization(8)流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method (9)长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan(10)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(11)财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制(报表) Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step(12)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(13)财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio(14)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(15)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 losses1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-terminvestment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 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 contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods 1222 寄销制成品consigned finished goods 1223 副产品by-products 1224 在制品work in process 1225 委外加工work in process - outsourced 1226 原料raw materials 1227 物料supplies 1228 在途原物料materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses 1251 预付薪资prepaid payroll 1252 预付租金prepaid rents 1253 预付保险费prepaid insurance 1254 用品盘存office supplies 1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expenses 126 预付款项prepayments 1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments 128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax) 1282 留抵税额excess VAT paid (or overpaid VAT) 1283 暂付款temporary payments 1284 代付款payment on behalf of others 1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失deferred foreign exchange losses 1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others 1298 其它流动资产-其它other current assets - other 13 基金及长期投资funds and long-term investments 131 基金funds 1311 偿债基金redemption fund (or sinkingfund) 1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund 1314 退休基金pension fund 1318 其它基金other funds 132 长期投资long-term investments 1321 长期股权投资long-term equity investments 1322 长期债券投资long-term bond investments 1323 长期不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance 1328 其它长期投资other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 14~ 15 固定资产property , plant, and equipment 141 土地land 1411 土地land 1418 土地-重估增值land - revaluation increments 142 土地改良物land improvements 1421 土地改良物land improvements 1428 土地改良物-重估增值land improvements - revaluation increments。

常用会计分录和会计词汇中英文对照表

常用会计分录和会计词汇中英文对照表一、短期借款：1、借入短期借款：借：银行存款贷：短期借款2、按月计提利息：借：财务费用贷：应付利息3、季末支付银行存款利息：借：财务费用应付利息贷：银行存款4、到期偿还短期借款本金：借：短期借款贷：银行存款二、应付票据：1、开出应付票据：借：材料采购/ 库存商品应交税费——应交增值税（进项税额）贷：应付票据银行承兑汇票手续费：借：财务费用贷：银行存款2、应付票据到期支付票款：借：应付票据贷：银行存款3、转销无力支付的银行承兑汇票票款：借：应付票据贷：短期借款三、应付账款：1、发生应付账款：借：材料采购/ 库存商品/ 在途物资/ 生产成本/ 管理费用/ 制造费用应交税费——应交增值税（进项税额）贷：应付账款2、偿还应付账款：借：应付账款贷：银行存款/ 应付票据3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款财务费用贷：银行存款4、转销确实无法支付的应付账款：借：应付账款贷：营业外收入——其他四、预收账款：1、收到预收账款：借：银行存款贷：预收账款2、收到剩余货款：借：预收账款贷：主营业务收入应交税费——应交增值税（销项税额）借：银行存款贷：预收账款3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项：借：银行存款贷：应收账款收到剩余货款：借：应收账款贷：主营业务收入应交税费——应交增值税（销项税额）借：银行存款贷：应收账款五、应付职工薪酬：1、确认职工薪酬：（1）货币性职工薪酬：借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资）劳务成本（生产部门人员工资）管理费用（管理人员工资）销售费用（销售人员工资）在建工程（在建工程人员工资）研发支出（研发人员工资）利润分配——提取的职工奖励及福利基金（外商投资企业提取的职工奖励及福利金）贷：应付职工薪酬——工资/ 职工福利（2）非货币性职工薪酬：自产产品作为非货币性福利发放给职工借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利将企业拥有的房屋等资产无偿提供给职工使用借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利借：应付职工薪酬——非货币性福利贷：累计折旧租赁住房等资产供职工无偿使用：借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利2、发放职工薪酬：（1）支付职工工资、奖金、津贴和补贴：向银行提取现金：借：库存现金贷：银行存款发放：借：应付职工薪酬——工资贷：库存现金代扣代缴：借：应付职工薪酬——工资贷：其他应收款（2）支付职工福利费：借：应付职工薪酬——职工福利贷：库存现金（3）支付工会经费、职工教育经费和缴纳社会保险费、住房公积金等。

财务会计名词中英文对照

财务会计名词中英文对照财会名词汉英对照表（1）会计与会计理论会计accounting决策人DeciionMaker投资人Invetor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CotAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant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Proprietorhip合伙人企业Partnerhip公司Corporation会计目标AccountingObjective会计假设AccountingAumption会计要素AccountingElement会计原则AccountingPrinciple会计实务过程AccountingProcedure财务报表FinancialStatement 财务分析FinancialAnalyi会计主体假设Separate-entityAumption货币计量假设Unit-of-meaureAumption持续经营假设Continuity(Going-concern)Aumption会计分期假设Time-periodAumption资产Aet负债Liability业主权益Owner'Equity收入Revenue费用E某pene历史成本原则CotPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-dicloure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConitentPrinciple重大性原则MaterialityPrinciple稳健性原则ConervatimPrinciple权责发生制AccrualBai现金收付制CahBai财务报告FinancialReport流动资产Currentaet流动负债CurrentLiabilitie长期负债Long-termLiabilitie投入资本ContributedCapital留存收益RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSytem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubidiaryLedger试算平衡TrialBalance现金收款日记账Cahreceiptjournal现金付款日记账Cahdiburementjournal销售日记账SaleJournal购货日记账PurchaeJournal普通日记账GeneralJournal工作底稿Workheet调整分录Adjutingentrie结账Cloingentrie（3）现金与应收账款现金Cah银行存款Cahinbank库存现金Cahinhand流动资产Currentaet偿债基金Sinkingfund定额备用金Impretpettycah支票Check(cheque)银行对账单Banktatement银行存款调节表Bankreconciliationtatement在途存款Outtandingdepoit在途支票Outtandingcheck应付凭单Voucherpayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bhippingpoint目的地交货价F.O.Bdetinationpoint商业折扣Tradedicount现金折扣Cahdicount销售退回及折让Salereturnandallowance坏账费用Baddebte某pene备抵法Allowancemethod备抵坏账Baddebtallowance账龄分析法Aginganalyimethod直接冲销法Directwrite-offmethod带息票据Interetbearingnote不带息票据Non-interetbearingnote 出票人Maker受款人Payee本金Principal利息率Interetrate到期日Maturitydate本票Promiorynote贴现Dicount背书Endore拒付费Protetfee（4）存货存货Inventory商品存货Merchandieinventory产成品存货Finihedgoodinventory在产品存货Workinproceinventory原材料存货Rawmaterialinventory起运地离岸价格F.O.Bhippingpoint目的地抵岸价格F.O.Bdetination寄销Conignment寄销人Conignor承销人Conignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchae购货折让和折扣Purchaeallowanceanddicount存货盈余或短缺Inventoryoverageandhortage分批认定法Specificidentification加权平均法Weightedaverage 先进先出法Firt-in,firt-outorFIFO后进先出法Lot-in,firt-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcotormarketorLCM市价Marketvalue重置成本Replacementcot可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Gromarginmethod零售价格法Retailmethod成本率Cotratio（5）长期投资长期投资Long-terminvetment长期股票投资Invetmentontock长期债券投资Invetmentonbond成本法Cotmethod权益法Equitymethod合并法Conolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日E某-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Dicountonbond债券溢价Premiumonbond票面利率Contractinteretrate,tatedrate市场利率Marketinteretratio,Effectiverate股票股利Stockdividend清算股利Liquidatingdividend到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interetmethodofamortization（6）固定资产固定资产PlantaetorFi某edaet原值Originalvalue预计使用年限E某pecteduefullife预计残值Etimatedreidualvalue折旧费用Depreciatione某pene累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧成本Depreciationcot净值Netvalue在建工程Contruction-in-proce磨损Wearandtear过时Obolecence直线法Straight-linemethod(SL)工作量法Unit-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod 双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-year-digitmethod(SYD)以旧换新Tradein经营租赁Operatingleae融资租赁Capitalleae廉价购买权Bargainpurchaeoption(BPO)资产负债表外筹资Off-balance-heetfinancing最低租赁付款额Minimumleaepayment（7）无形资产无形资产Intangibleaet专利权Patent商标权Trademark,Tradename著作权Copyright特许权或专营权Franchie商誉Goodwill开办费Organizationcot 租赁权Leaehold摊销Amortization（8）流动负债负债Liability流动负债Currentliability应付账款Accountpayable应付票据Notepayable贴现票据Dicountnote长期负债一年内到期部分Currentmaturitieoflong-termliabilitie 应付股利Dividendpayable预收苏益Prepaymentbycutomer存入保证金Refundabledepoit应付费用Accruale某pene增值税Valueaddedta某营业税Buineta某产品质量担保负债Etimatedliabilitieunderproductwarrantie赠品和兑换券Premium,couponandtradingtamp或有事项Contingency或有负债Contingent或有损失Locontingencie或有利得Gaincontingencie永久性差异Permanentdifference时间性差异Timingdifference应付税款法Ta某epayablemethod纳税影响会计法Ta某effectaccountingmethod长期负债Long-termLiabilitie应付公司债券Bondpayable有担保品的公司债券SecuredBond抵押公司债券MortgageBond保证公司债券GuaranteedBond信用公司债券DebentureBond一次还本公司债券TermBond分期还本公司债券SerialBond可转换公司债券ConvertibleBond可赎回公司债券CallableBond可要求公司债券RedeemableBond记名公司债券RegiteredBond无记名公司债券CouponBond名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Dicount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinteretmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance 偿债基金Sinkingfund长期应付票据Long-termnotepayable抵押借款Mortgageloan（10）业主权益权益Equity业主权益Owner'equity股东权益Stockholder'equity投入资本Contributedcapital缴入资本Paid-incapital股本Capitaltock资本公积Capitalurplu留存收益Retainedearning核定股本Authorizedcapitaltock实收资本Iuedcapitaltock发行在外股本Outtandingcapitaltock库藏股Treaurytock完全参加优先股Fullyparticipatingpreferredtock部分参加优先股Partiallyparticipatingpreferredtock非部分参加优先股Nonpartiallyparticipatingpreferredtock现金发行Iuanceforcah非现金发行Iuancefornoncahconideration 股票的合并发行Lump-umaleoftock发行成本Iuancecot成本法Cotmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Ditributionofearning股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日E某-dividenddate股利支付日Dateofpayment现金股利Cahdividend股票股利Stockdividend拨款appropriation（11）财务报表财务报表FinancialStatement资产负债表BalanceSheet（12）财务状况变动表财务状况变动表中的现金基础SCFP.CahBai（现金流量表）营运资金WorkingCapital全部资源概念All-reourceconcept直接交换业务Directe某change正常营业活动Normaloperatingactivitie财务活动Financingactivitie投资活动Invetingactivitie（13）财务报表分析趋势百分比Trendpercentage比率Ratio股利收益率Dividendyieldratio价益比Price-earningratio资本报酬率Returnoninvetment总资产报酬率Returnontotalaet 债券比率Debtratio优先股收益率Yieldrateonpreferredtock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收账款周转率Accountreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtetratio（14）合并财务报表合并财务报表Conolidatedfinancialtatement吸收合并Merger 创立合并Conolidationompany权益联营合并Poolingofinteretbypurchae权益法Equitymethodd。

财务会计中英文

报告日（与质量控制相关）Date of report (in relation to quality control)财务报表批准日Date of the approval of the financial statements审计报告日Date of the auditor’s report财务报表日Date of the financial statements设计、执行和维护适当的控制Design, implement and maintain adequate controls (over)检查风险Detection risk可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事项Exception存在Existence有经验的注册会计师Experienced auditor专长Expertise信赖程度Extent of reliance函证External confirmation事实错报、判断错报和推断错报Factual misstatements, judgemental misstatements and projected misstatements财务报表Financial statements舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudulent financial reporting对财务报表使用者理解财务报表至关重要Fundamental to users’ understanding of the financial statements治理Governance集团Group集团项目合伙人Group engagement partner集团层面控制Group-wide controls历史财务信息Historical financial information识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence 后任注册会计师Incoming auditor不一致Inconsistency独立性Independence与财务报告相关的信息系统Information system relevant to financial reporting审计的固有限制Inherent limitation of audit固有风险Inherent risk首次审计业务Initial audit engagement生成、记录、处理和报告交易Initiate, record, process and report transactions询问Inquiry检查Inspection中期财务信息或报表Interim financial information or statements内部审计师Internal auditors内部控制Internal control内部控制缺陷Internal control deficiency国际财务报告准则International Financial Reporting Standards调查Investigate财务报表报出日Issuance date of the financial statements信息技术应用控制IT application controls信息技术环境IT environment会计分录和其他调整Journal entries and other adjustments会计分录Journal entry/entries严重程度Level of significance上市公司实体Listed entity管理层Management管理层偏向Management bias管理层凌驾于控制之上Management override of controls管理当局声明书Management representation letter管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities管理层的专家Management’s expert重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure重大不确定性Material uncertainty财务报表整体的重要性Materiality for the financial statements as a whole侵占资产Misappropriation of assets错报Misstatement对事实的错报Misstatement of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Monitoring对控制的监督Monitoring of controls审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures消极式函证Negative confirmation网络事务所Network firm违反法律法规Non-compliance未回函Non-response非抽样风险Non-sampling risk观察Observation发生Occurrence期初余额Opening balances内部控制的运行有效性Operating effectiveness of internal control其他信息Other information其他事项段Other matter paragraph会计估计的结果Outcome of an accounting estimate超出正常经营过程Outside the normal course of business总体审计方案Overall audit approach总体审计策略Overall audit strategy总体结论Overall conclusion总体应对措施Overall responses合伙人Partner实际执行的重要性Performance materiality人员Personnel广泛性Pervasive计划活动Planning activities总体Population/Overall积极式函证Positive confirmation执业人员Practitioner前任注册会计师Predecessor auditor初步业务活动Preliminary engagement activities与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted编制和列报财务报表Prepare and present the financial statements列报与披露Presentation and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition防止或发现并纠正重大错报Prevent or detect and correct material misstatement专业胜任能力Professional competence职业判断Professional judgment职业怀疑态度Professional skepticism业务执行Provision of service/Delivery of service通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements具有适当资格的外部人员Qualified external person保留意见Qualified opinion量化财务影响Quantification of the financial impacts合理保证（针对审计业务和质量控制）Reasonable assurance (in the context of audit engagements, and in quality control)合理性测试Reasonableness test重新计算Re-calculation连续审计业务Recurring audit engagements将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level关联方Related parties具有支配性影响的关联方Related parties with dominant influence管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction（审计证据的）相关性和可靠性Relevance and reliability (of audit evidence)相关职业道德要求Relevant ethical requirements剩余期间Remaining period重新执行Re-performance管理层施加的限制Restrictions imposed by management复核(与质量控制相关) Review (in relation to quality control)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风险Risk of material misstatement财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level样本量Sample size抽样Sampling抽样风险Sampling risk抽样单元Sampling unit选择和运用会计政策Selection and application of accounting policies选取测试项目Selection of items for testing重要组成部分Significant component值得关注的内部控制缺陷Significant deficiencies in internal control重大事项Significant matters特别风险Significant risk重大非常规交易Significant unusual transactions特定的审计程序Specified audit procedures员工Staff统计抽样Statistical sampling存货盘点Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures实质性程序Substantive procedure（审计证据的）充分性Sufficiency (of audit evidence)补充信息Supplementary information测试Test控制测试Test of controls细节测试Test of details特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures治理层Those charged with governance错报的临界值Threshold for misstatements可容忍错报Tolerable misstatement可容忍偏差率Tolerable rate of deviation趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis不确定性Uncertainty未更正错报Uncorrected misstatements标准审计报告Unmodified audit report无保留意见Unqualified opinion计价与分摊Valuation and allocation/amortization穿行测试Walk-through test解除业务约定Withdraw from the engagement书面声明Written representation职业道德可接受的水平Acceptable level广告Advertising过度推介Advocacy承担管理层职责Assume management responsibilities鉴证客户Assurance client鉴证业务Assurance engagement鉴证业务项目组Assurance team审计客户Audit client审计业务Audit engagement审计项目组Audit team近亲属Close family密切私人关系Close personal relationship保密Confidentiality利益冲突Conflicts of interest或有收费Contingent fee冷却期Cooling off period现任会计师Current accountant/auditor直接经济利益Direct financial interest董事或高级管理人员Director or senior officer/senior management 应有的关注Due care消除或降低不利影响Eliminate or reduce threats项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目组Engagement team外部专家External expert密切关系Familiarity经济利益Financial interests历史财务信息Historical financial information直系亲属/ 主要近亲属Immediate family独立性Independence从实质上和形式上保持独立性Independence of mind, Independence in appearance 间接经济利益Indirect financial interest诚信Integrity外在压力Intimidation/Pressure关键审计合伙人Key audit partner上市实体Listed entity长期存在业务关系Long association (with an audit client)严重虚假或误导性的陈述Materially false or misleading statement非鉴证服务Non-assurance services客观和公正性Objectivity专业服务Professional services拟接受的客户Prospective client公众利益实体Public interest entity关联实体Related entity审阅客户Review client审阅业务Review engagement审阅项目组Review team轮换Rotation防范措施Safeguards自身利益Self-interest自我评价Self-review重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements鉴证业务的对象Subject matter of assurance engagement不利影响、威胁Threats税法兼营Also engaged in应计税款Accrued tax从价税Ad valorem tax加计扣除Additional deduction附加税Additional tax/Surcharge所得额调整Adjustment of income税后所得After-tax income准予扣除数Allowable deductions税收可抵免额Allowable tax credit从量定额Amount based on quantity增值额Amount of appreciation/Value added销售额Amount of sales抵免税额Amount of tax credit应纳税所得额Amount of taxable income扣除项目金额Amount of the deductions适用税额Applicable tax amount适用税率Applicable tax rates计税成本Assessable cost核定所得额Assessable income平均成本利润率Average cost-plus margin rate平均销售价格Average sales price营业税Business tax偶然所得Casual income所得项目Category of income组成计税价格Composite taxable price本纳税年度Current tax year所得税申报Declaration of income tax扣除项目Deductible items免税项目扣除Deduction of the tax exemption item契税Deed tax视同销售Deemed sales/sales equivalent免除纳税义务Discharge of tax obligation应税商品Dutiable goods纳税义务Duty of tax payment权益性投资收益Earning from equity investments雇员福利，职工福利Employee benefit企业所得税Enterprise income tax国外所得收入Foreign earned income一般纳税人General taxpayer特许权使用费所得Income from franchise royalty利息、股息、红利所得Income from interests, dividends and bonuses 劳务所得Income from labor service财产租赁所得Income from leasing of property生产经营所得Income from production and business operation转让财产所得Income from property transfer工资薪金所得Income from wages, salaries财产转让收入Income from property transfer所得税抵免Income tax credit申报缴纳所得税Income tax declaration应纳所得税Income tax payable接受捐赠所得Income from donation个人所得税Individual income tax增值税进项税额Input value added tax非正常损失Irregular loss滞纳金Late fee清算所得税Liquidation income tax最低应纳税所得额Minimum taxable income增值税起征点Minimum threshold of value-added Tax混合销售行为Mixed sales activities所得税前净所得Net income before income tax税后净利润Net profit after tax非货币资产Non-monetary asset不征税收入Non-taxable income不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/ Cost of property当期销项税额Output tax for the period增值税销项税额Output value added tax滞纳税款/欠税Overdue tax应补缴税款Payment of tax in arrears累进税率Progressive tax rate比例税率Proportional tax rate公益性捐赠Public welfare donations房产税Real estate tax居民纳税人Resident taxpayer资源税Resource tax含税销售额Sales amount including tax所得税征收范围Scope of income tax/Subject to income tax小规模纳税人Small-scale taxpayer源泉扣缴Source withholding纳税特别扣除项目Special deductible items 特殊性税务处理Special tax treatment印花税Stamp tax应征税额Tax accrued税额Tax amounts税基/计税依据Tax base税种Tax category消费税税率Tax computation税收抵免Tax credit抵免限额Tax credit quota纳税期限Tax deadline税前可扣除项目Tax deductible items税收减免Tax deduction or exemption计税差异Tax differences到期应纳税款Tax due漏税/逃税Tax evasion免税Tax exemption纳税申报Tax filing本期税额Tax for the period/year已纳税额Tax paid应纳税额Tax payable纳税期限Tax payment deadline税率Tax rate减税Tax reduction退税Tax refund税收附加Tax surcharge起征点Tax threshold计税价格Tax value/Taxable price减免税额Tax amount deducted应税所得Taxable income应税项目Taxable item纳税期间Taxable period对股息征税Taxation of dividends免税收入Tax-exempt income免税税目Tax-exempt item免税利润Tax-exempt profit含税价格Tax-included price纳税人Taxpayer土地使用税Urban land-use tax增值税Value added tax(VAT)土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction车船税Vehicle and vessel tax车辆购置税Vehicle purchase tax扣缴义务人Withholding agent代扣代缴税款Withholding and remitting tax预提所得税Withholding income tax零税率Zero tax rate财务成本管理应收账款周转次数Accounts receivable turnover应收账款周转天数Accounts receivable turnover days取得成本Acquisition cost实际增长率Actual growth rate实际利率Actual interest rate配股后每股价格After-allotment price per share配股权价值Allotment option value配股价格Allotment price预付年金（即付年金、期初年金）Annuity due会计报酬率法Accounting rate of return(ARR)平均交货时间Average delivery time贝塔（β）系数Beta coefficient债券评级Bond rating债券估价Bond valuation每股净资产Book value per share(BPS)盈亏临界点Break-even point保险储备（安全存量）Buffer inventory资本支出Capital expenditure持有成本Carrying cost现金预算Cash budget现金股利Cash dividend现金流量利息保障倍数Cash flow interest coverage ratio 经营活动现金流量Cash flows from operational activities 混合租赁Combination lease佣金Commission普通股Common stock补偿性余额Compensating balance复利Compound interest全面预算Comprehensive budget企业价值评估Corporate valuation成本性态Cost behavior成本中心Cost centre成本的归集和分配Cost collection and allocation资本成本Cost of capital税后债务成本Cost of debt after tax成本差异Cost variance平息债券Coupon bond债券票面利率Coupon interest rate流动资产周转次数Current assets turnover流动资产周转天数Current assets turnover days流动比率Current ratio本期收入乘数Current sales multiplier债务市场Debt market/Bond market资产负债率Debt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL)直接租赁Direct leasing折现率Discount rate纯贴现债券（零息债券）Discounted bond (Zero coupon bond)股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL)股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage (DTL)息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilution每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis) 每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA)除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数FV interest factor预付年金终值系数FV interest factor of annuity due终值Future value(FV)管理费用General and administrative expense持续经营价值Going concern value毛租赁Gross lease营业现金毛流量Gross operating cash flows套期保值原理Hedging principle间接成本Indirect cost通货膨胀率Inflation rate利息保障倍数Interest coverage ratio税后利息率Interest rate after tax内含增长率Internal growth rate内部转移价格Internal transfer price内在市销率Intrinsic sales multiplier内在价值Intrinsic value存货周转次数Inventory turnover存货周转天数Inventory turnover days 投资中心Investment center内含报酬率法Internal rate of return(IRR) 非相关成本Irrelevant cost发行价格Issuance price租赁期Lease term租赁资产Leasehold property承租人Lessee出租人Lessor杠杆贡献率Leverage contributing ratio 杠杆租赁Leverage lease清算价值Liquidation value短期偿债能力比率Liquidity ratios长期债券Long-term bond制造费用预算Manufacturing overhead budget边际贡献率Marginal contribution ratio 市场组合Market portfolio市场价格Market price市价稀释Market price dilution市场风险溢价Market risk premium债券到期日Maturity date市场增加值Market value added(MAV)最大最小法Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization of shareholders’ wealth混合成本Mixed cost互斥项目Mutually exclusive projects/events流通债券Negotiable bond净财务杠杆Net financial leverage净租赁Net lease营业现金净流量Net operating cash flows销售净利率Net profit margin净现值法NPV method净现值Net present value(NPV)经营租赁Operating lease经营杠杆Operating leverage机会成本Opportunity cost期权价值Option value订货提前期Order lead time订货成本Ordering cost普通年金（后付年金）Ordinary annuity债券面值Par value/Face value回收期法Payback period method股利支付日Payment date经营资产销售百分比Percentage of operating assets to sales 经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method期间成本Period cost定期预算Periodic budget永久债券Perpetual bond永续年金Perpetuity优先股Preferred stock现值指数Present value index产品成本预算Product cost budget生产预算Production budget生产成本Production cost制造费用Production overhead利润中心Profit center利润最大化Profit maximization项目特有风险Project-specific risk公开增发Public offering复利现值系数PV interest factor预付年金现值系数PV interest factor of annuity due 现值Present value(PV)速动比率Quick ratio股权登记日Record date共同年限法Replacement chain (common life) approach 必要报酬率Required rate of return剩余股利政策Residual dividend policy剩余权益收益Residual equity income剩余净金融支出Residual net financial expenditure剩余经营收益Residual operating income责任中心Responsibility center利润留存率Retention ratio权益净利率Return on equity投资报酬率Return on investment收入中心Revenue center无风险利率Risk-free interest rate无风险报酬率Risk-free rate of return安全边际率Safety margin ratio销售预算Sales budget销售费用Sales expense销售预测Sales forecast销售增长率Sales growth rate代销Sales on commission销售数量Sales volume股东权益增长率Shareholders’ equity growth ratio短缺成本Shortage cost证券市场线Security market line(SML)标准成本Standard cost股票股利Stock dividend股价最大化Stock price maximization股票回购Stock repurchase股票分割Stock split储存成本Storage cost沉没成本Sunk cost可持续增长率Sustainable growth rate系统风险（市场风险、不可分散风险）Systematic risk (Market risk/Non-diversifiable risk) 目标资本结构Target capital structure时间溢价Time premium货币的时间价值Time value of money固定成本总额Total fixed cost标的资产Underlying assets包销Underwrite单位销售价格Unit sales price单位变动成本Unit variable costs股价上行乘数Upstream price multiplier变动成本率Variable cost ratio加权平均资本成本Weighted average cost of capital(WACC)营运资本投资Working capital investment在产品Work-in-progress到期收益率法Yield-to-maturity method(YTM method)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow” position : slow growth - high competitiveness低增长—弱竞争地位的“瘦狗”业务“Dog” position : slow growth - low competitiveness高增长—低竞争地位的“问题”业务“Question mark” position : high growth - low competitiveness高增长—强竞争地位的“明星”业务“Star” position : high growth - high competitiveness放弃战略Abandon strategy竞争环境分析Analysis of competitive environment竞争对手分析Analysis of competitors企业能力分析Analysis of corporate competencies and capabilities企业资源分析Analysis of corporate resources宏观环境分析Analysis of macro-environment市场需求分析Analysis of market demand分析型战略Analytical strategy审计委员会Audit committee平衡计分卡Balanced scorecard基准分析Benchmarking analysis蓝海战略Blue Ocean strategy波士顿矩阵Boston matrix业务单位战略（竞争战略）Business (Competitive) strategy经营目标Business objectives运营风险Business risk业务单元Business unit事业部制组织结构Business unit organization structure战略变革Change management in strategy内部信息传递Communication of internal information全面风险管理Comprehensive risk management收缩战略Contraction strategy控制活动Control activities控制环境Control environment公司治理Corporate governance总体战略Corporate strategy成本领先战略Cost leadership strategy惩治成本Cost of punishment损失成本Cost of total loss风险管理成本与效益Costs and benefits of risk management信用风险Credit risk文化与绩效Culture and performance客户细分或市场细分事业部制结构Customer segmentation/Market segmentation business structure消费动机Customer’s motivation负债和杠杆作用Debt and gearing扁平型结构Decentralized structure决策支持系统Decision support system防御型战略Defensive strategy制定风险管理策略Development of risk management strategy发展战略Development strategy钻石模型Diamond model差异化战略Differentiation strategy直接投资Direct investment多元化并购Diversified merger and acquisition多种经营战略Diversified strategy垄断优势理论Dominance advantage theory每股盈余或市净率Earnings per share or price to book ratio 效率Efficiency生产要素Elements in production内部控制的要素Elements of internal control创业型组织结构Entrepreneurial organization structure自然环境风险Environment risk股权投资Equity investment评估成本Evaluation cost事项识别Event identification处置成本Execution cost实地查验Field inspection财务风险与经营风险的搭配Financial risk and business risk 内部控制的五大要素Five elements in internal control产业五种竞争力Five forces in the competitive approach集中化战略Focus strategy紧缩与集中战略Focused strategy职能制组织结构Functional organization structure职能战略Functional strategy资金活动Fund-related activities全球化战略Globalization strategy毛利率与净利润率Gross profit margin and net profit margin 增长型战略Growth strategy开拓型战略Growth strategy担保业务Guarantee businessH型结构(控股企业／控股集团组织结构) H type organization structure (Holding company/Group organization structure)高经营风险与高财务风险搭配High business risk, high financial risk高经营风险与低财务风险搭配High business risk, low financial risk高长型结构High growth structure横向并购Horizontal merger and acquisition增量预算Incremental budgeting产品生命周期Industry life cycle产业风险Industry risk信息与沟通Information and communication一体化战略Integrated strategy后向一体化战略Integrated strategy - Backward前向一体化战略Integrated strategy - Forward横向一体化战略Integrated strategy - Horizontal纵向一体化战略Integrated strategy - Vertical产业内现有企业的竞争Intensity of industry rivalry密集型战略Intensive strategy内部控制Internal control多国本土化战略International subsidiaries strategy国际战略Internationalization strategy资源的不可替代性Irreplaceable resources合资经营Joint investment business准时生产系统Just-in-time system(JIT)杠杆收购Leveraged buy-out法律风险Litigation risk长期目标Long-term objective维持成本Maintenance cost管理信息系统Management information system市场开发——现有产品和新市场Market development - existing product and new market市场渗透——现有产品和现有市场Market penetration - existing product and existing market重要缺陷Material deficiency矩阵制组织结构Matrix organization structure风险度量Measurement of risk公司战略的现代概念Modern concept of corporate strategy监督Monitoring风险管理的监督与改进Monitoring and improvement of risk managementM型企业组织结构(多部门结构) Multi-divisional organization structure非杠杆收购Non leveraged buy-out内部控制的目标Objectives of internal control风险管理的目标Objectives of risk management现场检查On-site inspection运行缺陷Operating deficiency操作风险Operational risk期权合约Options contracts组织管理能力Organization management ability组织资源Organization resources组织架构Organization structure业务外包Outsourcing信息系统外包Out-sourcing of information system人员导向性People-driven绩效评估Performance evaluation资源的持久性Persistence of the resources ownedPEST分析PEST analysis政治风险Political risk供应者、购买者讨价还价的能力Power of buyers or suppliers预防成本Prevention cost基本活动（又称主体活动）Primary activities内部控制的原则Principles of internal control风险管理基本流程Process of risk management采购业务Procurement activities产品开发——新产品和现有市场Product development - new product and existing market 产品／品牌事业部制结构Product/Brand business structure生产流程计划Production process planning生产运营Production and operation生产管理能力Production management ability产能计划Production plan盈利能力和回报率指标Profitability and rate of return measurement质量管理Quality management反应型战略Reactive strategy相关多元化Related diversification研究与开发Research and development研发能力Research and development ability已动用资本报酬率（投资回报率或净资产回报率）Return of capitalemployed(ROCE)/Return of investment(ROI)/Return of net assets(RONA)转向战略Reverse strategy激励和奖励机制Reward and incentive system风险承担Risk acceptance风险偏好Risk appetite风险评估Risk assessment风险规避Risk avoidance风险补偿Risk compensation风险控制Risk control风险转换Risk conversion风险转移Risk transfer角色导向型Role-driven证券投资Securities investment重大缺陷Significant deficiency稳定战略Stable strategy利益相关者stakeholders企业战略联盟Strategic alliances战略分析Strategic analysis外部环境分析Strategic analysis – External environment战略业务单位组织结构Strategic business unit organization structure(SBU）战略控制系统Strategic control system战略群组Strategic group战略目标Strategic objective国际化经营的战略类型Strategic options for international business业绩计量Strategic performance evaluation战略风险Strategic risk内部环境分析Strategy analysis - Internal environment发展战略Strategy development战略实施Strategy implementation战略管理过程Strategy management process战略选择Strategy selection继任计划Succession planning技术风险Technology risk潜在进入者的进入威胁Threat of new entrants替代品的替代威胁Threat of substitutes跨国战略Transnational strategy非相关多元化Unrelated diversification战略失效Unsuccessful strategy价值链分析Value chain analysis纵向并购Vertical merger and acquisition零基预算Zero-based budgeting经济法承诺Acceptance收购人Acquirer要约收购Acquisition by offer上市公司收购Acquisition of a listed company 资产收购Acquisition of assets实际出资人Actual capital contributor实际控制Actual control实际控制人Actual controller临时报告Ad hoc report管理人Administrator入伙Admission to a partnership代理/受托人Agent协议转让Agree to transfer合同变更Alter of contract年度报告Annual report关联交易Associated transaction公司章程Association of articles破产财产Bankrupt property破产债权Bankruptcy creditor破产费用Bankruptcy expenses破产法Bankruptcy Law基准日Base date大宗交易Block trading董事会Board of directors监事会Board of supervisors民事行为能力Capacity for civil conducts 董事长Chairperson of the board民事权利能力Civil rights集体所有权Collective ownership公司分立Company demergers公司法Company Law股份有限公司Company limited公司合并Company mergers经营者集中Concentration of operators 一致行动Consistent act合同法Contract Law承揽人/承包人Contractor委托合同Contracts for commission承揽合同Contracts for work控股股东Controlling shareholders可转换公司债券Convertible bond协同行为Coordinated behavior公司债券Corporate bond信用评级Credit rating债权人委员会Creditors’ committee债权人会议Creditors’ meeting违约金Damages for breach of contract 债务人财产Debtor’s property破产宣告Declaration of bankruptcy减资Decrease of capital故意Deliberate intention标的物Delivery of the object定金Deposits注销登记Deregistration董事Directors清偿Discharge持股权益披露Disclosure of shareholders’ interest 任意公积金Discretionary reserve fund合同的解除Dismissal of contract处分权Disposal right解散Dissolution新设分立Division by new establishment赠与Donation提存Drawing选举权Election rights发包人Employer股权收购Equities acquisition合同成立Establishment of a contract核准Examination and approval免责条款Exclusion clauses执行董事Executive directors除名Expel临时股东大会Extraordinary general meeting不可抗力Force majeure欺诈Fraud无偿划拨Free allotment股东大会General meeting of shareholders普通合伙人General partners普通合伙企业General partnership enterprises政府债券Government bond重大过失Gross fault保证人Guarantor担保Guaranty担保合同Guaranty contracts保证期间Guaranty period不动产Immovable property/Real estate独立董事Independent directors间接收购Indirect takeover首次公开发行Initial public offering(IPO)内幕交易Insider trading资不抵债Insolvency胁迫Intimidation无效行为Invalid activities出资义务Investment obligation非公开发行Issuance in a non-public manner连带责任保证Joint and several liability guarantee 共同共有Joint co-ownership正当理由Justified reasons土地承包经营权Land contractual operating rights 租赁物Leased property法人财产权Legal person property rights法定代理人Legal representatives违约责任Liability for breach of contract诉讼时效Limitation of action有限责任公司Limited liability company有限合伙人Limited partner有限合伙企业Limited partnership enterprise限定交易Limited trading清算组Liquidation committee清算义务人Liquidation obligor上市公司Listed company管理层收购Management buyout强制要约Mandatory offer操纵市场行为Market rigging市场份额Market share重大资产重组Material assets reorganization 吸收合并Merger by absorption新设合并Merger by consolidation少数股东权益Minority shareholder rights 垄断行为Monopolistic practices垄断Monopoly抵押权Mortgage动产Movable property名义股东Nominee shareholder非货币财产出资Non-monetary contribution 不可替代物Non-substitute善意取得Obtain in good faith要约Offer抵销Offset经营者Operators所有权Ownership有偿出让Paid transfer履行Perform重整期间Period of reorganization定期报告Periodic report配股Placing质权Pledge rights优先清偿Preferential repayment委托人Principal私人所有权Private ownership破产和解程序Procedure of settlement for bankruptcy加工Processing利润分配Profit distribution发起人Promoter发起设立Promotion招股说明书Prospectus公积金Provident fund物权法Real Rights Law注册资本Registered capital重整Reorganization收购报告书Report of acquisition要约收购报告书Reports of acquisition by offer股东会决议Resolution of shareholders’ meeting可撤销合同Revocable contract知情权Right to know提议权Right to propose破产撤销权Right to rescind bankruptcy优先受偿权Right to seek preferential payments of compensation 证券法Securities Law证券服务机构Securities trading service institutions自益权Self-benefit right股东会Shareholders’ meeting短线交易Short swing trading。

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（财务会计）英文会计分录accompanyingdocument附件account账户、科目accountpayable应付账款accounttitle/accountingitem会计科目accountingdocument/accountingvoucument 会计凭证accountingelement会计要素accountingentity会计主体accountingentries会计分录accountingequation/accountingidentity 会计恒等式accountingfunction会计职能accountingpostulate会计假设accountingprinciple会计原则accountingreport/accountingstatement 会计报表accountingstandard会计准则accountingtimeperiodconcept会计分期accountsreceivable/receivables应收账款accrual-basisaccounting权责发生制原则accumulateddepreciation累计折旧amortizationexpense/expensenotallocated 待摊费用annualstatement年报ArthurAndersenWorldwide安达信全球assets资产balance余额balancesheet资产负债表begainningbalance/openingbalance 期初余额capital资本capitalexpenditure资本性支出capitalshare股本capitalsurplus资本公积cash现金cashinbank银行存款cashjournal现金日记账cashonhand现金cashsystem(basis)ofaccounting/cash-basisprinci 收付实现制certifiedpracticingaccountant注册会计师comparabilityprinciple可比性原则compoundjournalentry复合分录conservatism(保守)principle/theprudence(稳健)prin谨慎性原则consistencyprinciple 壹贯性原则contingentassets或有资产contingentliabilities 或有负债costaccounting成本会计creditbalance贷方余额creditside贷方currentinvestment 短期投资debitbalance借方余额debitside借方deferredassets递延资产deferredliabilities递延负债DeloitteToucheTohmatsu 德勤depreciablelife折旧年限depreciationexpense折旧费用depreciationrate折旧率descriptions摘要doubleentry复式记账double-entrybook-keeping 复式簿记employeebenefitspayable 应付福利费endingbalance期末余额Ernst&YoungInternational 安永国际estimateldscrapvalue估计残值exchangegain汇兑收益exchangeloss汇兑损失expenses/charges费用factoryoverhead/manufacturingexpense 制造费用financialaccounting财务会计financialexpense财务费用fiscalyear/accountingperiods会计年度fixedassets固定资产floatingassets/currentassets流动资产floatingliabilities/currentliability 流动负债generalledger总分类账going-concernbasis持续运营goodwill商誉historicalcost历史成本historicalcostprinciple历史成本原则:incomestatement/profitandlossstatement 利润表损益表incometax所得税intangibleassets无形资产internationalaccounting国际会计KPMGInternational毕马威国际liabilities负债liabilitydividend/dividendpayable应付股利long-terminvestmentlong-termliabilities长期负债managementaccounting 管理会计managementexpense 管理费用matchingprinciple配比原则materialityprinciple重要性原则monthlystatement月报negativegoodwill负商誉净资产netcost净成本netincome净收益netincomeapportionment 利润分配netproceeds净收入netprofit净利润non-operatinggain营业外收入non-operatinglossnotespayable应付票据notesreceivable/receivables 应收票据objectivity(reliability)principle 客观性原则obligee/creditor债权人Obligor/invester债务人operatingexpense营业费用operatingrevenue营业收入owner'sequity所有者权益periodexpense期间费用perpetualinventorysystem永续盘存制personalproperty动产physicalinventorysystem实地盘存制postingdocument记账凭证prepayments/paymentinadvance 预付款项PriceWaterHouseCoopers普华永道productcost/outputcost生产成本product/finishedgoods产成品profit利润profitaftertax税后利润profitbeforetax税前利润purchase购货purchasereturnandallowances 购货退回和折让quarterlystatement季报rawmaterials原材料realestate不动产relevanceprinciple相关性原则reserveforbaddebts/baddebtsexpense/provisi 坏帐准备residual(salvage)value折余价值(残值)retainsearning留存收益revenueexpenditure收益性支出revenues收入salesallowances 销货折让salesdiscount 销货折扣salesinvoice销货发票salesonaccount 赊销salesreturn销售退回salesrevenue 销售收入sellingcost销售成本sellingexpense销售费用simpleournalentry简单分录sourcedocument原始凭证stable-monetaryconcept货币计量starting-loadcost/organizationcosts开办费statementofcashflow/cashflowstatement 现金流量表stockonhand/inventory存货stub存根subsidiaryaccounts 明细账户subsidiaryledger 明细分类账surplusreserve盈余公积T-account/transfer T字形账户tangibleassets有形资产taxespayable应交税金theunderstandabilityprinciple明晰性原则timeliness及时性原则transaction交易travelingexpense差旅费trialbalance试算平衡undistributedprofits/undividedprofits 未分配利润unearnedrevenue预收款项unrelatedbusinessincome营业外收益usefullife使用年限valueaddedtax增值税voucher付款凭证wagespayable/salariespayable 应付工资workinprocess/goodsinprocess在产品。