注会主要专业术语中英文对照表
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting本钱会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准那么委员会IASC美国注册会计师协会AICPA财务会计准那么委员会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会计原那么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Ine亏损Loss历史本钱原那么Cost Principle收入实现原那么Revenue Principle配比原那么Matching Principle全面披露原那么Full-disclosure (Reporting) Principle 客观性原那么Objective Principle一致性原那么Consistent Principle可比性原那么parability Principle重大性原那么Materiality Principle稳健性原那么Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 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三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单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起运点交货价目的地交货价商业折扣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Ine 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四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格目的地抵岸价格寄销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本钱或市价孰低法Lower of cost or market or LCM 市价Market value重置本钱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本钱率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds本钱法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mon Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧本钱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廉价购置权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年到期局部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Ine 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 ine tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Ine Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股mon 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局部参加优先股Partially participating preferred stock非局部参加优先股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发行本钱Issuance cost本钱法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Ine Statement式Account Form报告式Report Form编制〔报表〕Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金根底SCFP.Cash Basis〔现金流量表〕财务状况变动表中的营运资金根底SCFP.Working Capital Basis 〔资金来源与运用表〕营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比拟财务报表parative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of mon 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 mon 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十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent pany附属公司Subsidiary pany少数股权Minority interest权益联营合并Pooling of interest购置合并bination by purchase权益法Equity method本钱法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购置力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史本钱Historical cost现行价值会计Current value accounting现行本钱Current cost重置本钱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货币购置力损益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。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System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三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单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四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation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七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款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 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement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十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值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十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
注册会计师专业英文词汇
专业英文词汇一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid （or input tax）1282 留抵税额excess V AT paid （or overpaid V A T）1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主（股东）往来owners^（stockholders^）current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund （or sinking fund）1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机（器）具及设备machinery and equipment1441 机（器）具machinery1448 机（器）具-重估增值machinery - revaluation increments1449 累积折旧-机（器）具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings（debt）2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received（or output tax）2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主（股东）往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢（折）价premium（discount）on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损）retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余（或累积亏损）retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies （expense）5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage （expenses）5157 修缮费repair（s）and maintenance （expense ）5158 包装费packing expenses5161 水电瓦斯费utilities （expense）5162 保险费insurance （expense）5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal （expenses）5173 职工福利employee benefits/welfare5176 训练费training （expense）5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies （expense）6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage （expenses）6157 修缮费repair（s）and maintenance （expense）6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities （expense）6162 保险费insurance （expense）6164 交际费entertainment （expense）6165 捐赠donation （expense）6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal （expenses）6173 职工福利employee benefits/welfare6175 佣金支出commission （expense）6176 训练费training （expense）6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage （expenses）6257 修缮费repair（s）and maintenance （expense）6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities （expense）6262 保险费insurance （expense）6264 交际费entertainment （expense）6265 捐赠donation （expense）6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal （expenses）6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission （expense）6276 训练费training （expense）6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage （expenses）6357 修缮费repair（s）and maintenance （expense）6361 水电瓦斯费utilities （expense）6362 保险费insurance （expense）6364 交际费entertainment （expense）6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal （expenses）6373 职工福利employee benefits/welfare6376 训练费training （expense）6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income（expense）71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用（或利益）income tax expense （or benefit）81 所得税费用（或利益）income tax expense （or benefit）811 所得税费用（或利益）income tax expense （or benefit）8111 所得税费用（或利益）income tax expense （or benefit）9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain（loss）from discontinued operations911 停业部门损益-停业前营业损益income（loss）from operations of discontinued segments9111 停业部门损益-停业前营业损益income（loss）from operations of discontinued segment912 停业部门损益-处分损益gain（loss）from disposal of discontinued segments9121 停业部门损益-处分损益gain（loss）from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
注册会计师综合阶段考试专业术语中英文
注册会计师综合阶段考试专业术语中英文2015注册会计师综合阶段考试专业术语（中英文）商誉 Goodwill政府补助 Government grants毛利率 Gross profit ratio担保 Guarantee持有至到期投资 Held-to-maturity investment历史成本 Historical cost可辨认性 Identifiable减值损失 Impairment loss减值准备 Impairment losses利润表 Income statement所得税 Income tax间接法 Indirect method保险费 Insurance expense无形资产 Intangible assets应付利息 Interest payable利率 Interest rate应收利息 Interest receivable集团内部销售 Inter-group sales中期财务报表 Interim financial statements存货 Inventories投资活动 Investing activities投资成本 Investment cost投资收益 Investment income投资性房地产 Investment property合营企业 Joint-venture劳务成本 Labour costs土地使用权 Land use right租赁 Lease承租人 Lessee14出租人 Lessor负债 Liability/Liabilities贷款 Loan长期股权投资 Long-term equity investment 长期借款 Long-term loans长期应付款 Long-term payable长期应收款 Long-term receivables少数股东权益 Minority interests净利润 Net profits非调整事项 Non-adjusting events非流动性负债 Non-current liabilities营业外支出 Non-operating expenses营业外收入 Non-operating income经营活动 Operating activities经营租赁 Operating lease营业利润 Operating profit其他资本公积 Other capital reserve其他综合收益 Other comprehensive income 其他业务收入 Other operating income其他应付款 Other payables其他应收款 Other receivables所有者权益Owner’s equity所有权 Ownership实收资本 Paid-in capital专利权 Patent资产负债表日后事项 Post balance sheet events 溢价 Premium预付款 Prepayment现值 Present value以前年度损益事项 Prior year profit/loss adjustment商品 Product利润 Profit利润分配 Profit appropriation存货跌价准备 Provision for diminution in value of inventories 固定资产减值准备 Provision for impairment of fixed assets 损失准备 Provision for loss采购成本 Purchase costs报酬率 Rate of return原材料 Raw materials预收款项 Receipts in advance确认 Recognition/Recognize可收回金额 Recoverable amount可变现净值 Recoverable value15关联交易 Related party transactions关联方 Related party(ies)租赁收入 Rental income重置成本 Replacement costs回购 Repurchase研究开发费用 Research and development costs残值 Residual value重组 Restructuring追溯调整 Retrospective adjustments销售商品收入 Revenue from sales of goods收入 Revenue/Income职工薪酬 Salary costs售后租回交易 Sale and lease back主营业务收入 Sales from principal activities销售退回 Sales return销售额 Sales revenue销售税 Sales tax分部报告 Segment reporting销售费用 Selling expenses股本 Share capital股份期权 Share options股本/资本溢价 Share/Capital premium所有者权益Shareholders’ equity短期借款 Short-term loans专项应付款 Special payables现金流量表 Statement of cash flows法定盈余公积 Statutory surplus reserve盈余公积 Surplus reserves有形资产 Tangible assets计税基础 Tax basis应交税费 Taxes payable暂时性差异 Temporary differences交易费用 Transaction costs可理解性 Understandability未分配利润 Undistributed profit/Retained earnings 会计估计 Accounting estimates会计分期 Accounting period会计政策 Accounting policies会计确认 Accounting recognition会计处理 Accounting treatment应付账款 Accounts payable应收账款 Accounts receivable累计折旧 Accumulated depreciation调整事项 Adjusting events摊销费用 Amortization expense公平交易 Arms-length transaction资产 Assets资产减值损失 Assets impairment loss联营公司 Associates可供出售金融资产 Available-for-sale financial assets坏账准备 Bad debt provision年初余额 Balance at the beginning of year年末余额 Balance at the end of year资产负债表 Balance sheet银行存款 Bank deposit基本每股收益 Basic earnings per share应收票据 Bills receivable账面价值 Book value借款费用 Borrowing costs企业合并 Business combination营业税金及附加 Business taxes and surcharges计量 Calculation/Calculate资本公积 Capital reserve资本化 Capitalization/Capitalized现金流量 Cash flows库存现金 Cash on hand公允价值变动 Change in fair value股东权益变动表 Changes in equity可比性 Comparability混合金融工具 Compound financial instruments代销商品 Consignment goods合并资产负债表 Consolidated balance sheet12合并利润表 Consolidated income statement合并股东权益变动表Consolidated statement of changes in equity建造合同 Construction contract在建工程 Construction in progress或有资产 Contingent asset或有负债 Contingent liability可转换公司债券 Convertible notes会计差错更正 Correction of accounting errors成本法 Cost method主营业务成本 Cost of sales from principal activities 贷 Credit货币计量 Currency measurement流动资产 Current assets流动负债 Current liabilities借 Debit债务重组 Debt restructuring递延收益 Deferred income递延所得税 Deferred tax递延所得税资产 Deferred tax assets递延所得税负债 Deferred tax liabilities折旧 Depreciation稀释每股收益 Diluted earnings per share直接费用 Direct costs直接人工 Direct labour直接材料 Direct materials直接法 Direct method披露 Disclosure折现系数 Discount factor折现率 Discount rate任意盈余公积 Discretionary surplus reserve处置成本 Disposal costs应付股利 Dividend payable应收股利 Dividend receivable应付职工薪酬 Employee benefits payables股权投资 Equity investment权益法 Equity method预计负债 Estimated liabilities/Provision预计使用寿命 Estimated useful life费用 Expenses公允价值 Fair value融资租赁 Finance lease金融资产 Financial assets交易性金融资产 Financial assets held for trading 13财务费用 Financial expenses金融工具 Financial instruments金融负债 Financial liabilities财务报告 Financial reporting筹资活动 Financing activities产成品 Finished products/goods固定资产 Fixed assets固定资产清理 Fixed assets pending for disposal境外经营 Foreign operations特许权 Franchise right记账本位币 Functional currency公允价值变动收益/(损失) Gains/Losses on changes in fair value 管理费用 General and administrative expenses持续经营 Going concern【2015注册会计师综合阶段考试专业术语（中英文）】。
注会专业英文词汇1
现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V AT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax一、资产类assets现金cash on hand银行存款cash in bank其他货币资金other cash and cash equivalent短期投资short-term investment短期投资跌价准备short-term investments falling price reserve应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收帐款accounts receivable坏帐准备bad debt reserve预付帐款advance money应收补贴款cover deficit receivable from state subsidize其他应收款other notes receivable在途物资materials in transit原材料raw materials包装物wrappage低值易耗品low-value consumption goods库存商品finished goods委托加工物资work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis 存货跌价准备inventory falling price reserve分期收款发出商品collect money and send out the goods by stages待摊费用deferred and prepaid expenses长期股权投资long-term investment on stocks长期债权投资long-term investment on bonds长期投资减值准备long-term investment depreciation reserve固定资产fixed assets累计折旧accumulated depreciation工程物资project goods and material在建工程project under construction固定资产清理fixed assets disposal无形资产intangible assets开办费organization/preliminary expenses长期待摊费用long-term deferred and prepaid expenses 待处理财产损溢wait deal assets loss or income二、负债类debts短期借款short-term loan应付票据notes payable应付帐款accounts payable预收帐款advance payment代销商品款consignor payable应付工资accrued payroll应付福利费accrued welfarism应付股利dividends payable应交税金tax payable其他应交款accrued other payments其他应付款other payable预提费用drawing expenses in advance长期借款long-term loan应付债券debenture payable长期应付款long-term payable递延税款deferred tax住房周转金revolving fund of house三、所有者权益owners equity股本paid-up stock资本公积capital reserve盈余公积surplus reserve本年利润current year profit利润分配profit distribution四、成本类cost生产成本cost of manufacture制造费用manufacturing overhead五、损益类profit and loss （p/l）主营业务收入prime operating revenue其他业务收入other operating revenue折扣与折让discount and allowance投资收益investment income补贴收入subsidize revenue营业外收入non-operating income主营业务成本operating cost主营业务税金及附加tax and associate charge其他业务支出other operating expenses存货跌价损失inventory falling price loss营业费用operating expenses管理费用general and administrative expenses财务费用financial expenses营业外支出non-operating expenditure所得税income tax以前年度损益调整adjusted p/l for prior year企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则－－－－－－－－-基本准则（Accounting Standard for Business Enterprises - Basic Standard）2. 企业会计准则第1 号－－－－－－－－-存货（Accounting Standard for Business Enterprises No. 1 - Inventories）3. 企业会计准则第2 号－－－－－－－－-长期股权投资（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）4. 企业会计准则第3 号－－－－－－－－-投资性房地产（Accounting Standard for Business Enterprises No. 3 - Investment properties）5. 企业会计准则第4 号－－－－－－－－-固定资产（Accounting Standard for Business Enterprises No. 4 - Fixed assets）6. 企业会计准则第5 号－－－－－－－－-生物资产（Accounting Standard for Business Enterprises No. 5 - Biological assets）7. 企业会计准则第6 号－－－－－－－－-无形资产（Accounting Standard for Business Enterprises No. 6 - Intangible assets）8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）9. 企业会计准则第8 号－－－－－－－－-资产减值（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）10. 企业会计准则第9 号－－－－－－－－-职工薪酬（Accounting Standard for Business Enterprises No. 9 –Employee compensation ）11. 企业会计准则第10 号－－－－－－－－企业年金基金（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）12. 企业会计准则第11 号－－－－－－－－股份支付（Accounting Standard for Business Enterprises No. 11 - Share-based payment）13. 企业会计准则第12 号－－－－－－－－债务重组（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）14. 企业会计准则第13 号－－－－－－－－或有事项（Accounting Standard for Business Enterprises No. 13 - Contingencies）15. 企业会计准则第14 号－－－－－－－－收入（Accounting Standard for Business Enterprises No. 14 - Revenue）16. 企业会计准则第15 号－－－－－－－－建造合同（Accounting Standard for Business Enterprises No. 15 - Construction contracts）17. 企业会计准则第16 号－－－－－－－－政府补助（Accounting Standard for Business Enterprises No. 16 - Government grants）18. 企业会计准则第17 号－－－－－－－－借款费用（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）19. 企业会计准则第18 号－－－－－－－－所得税（Accounting Standard for Business Enterprises No. 18 - Income taxes）20. 企业会计准则第19 号－－－－－－－－外币折算（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）21. 企业会计准则第20 号－－－－－－－－企业合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企业会计准则第21 号－－－－－－－－租赁（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments）24. 企业会计准则第23 号－－－－－－－－金融资产转移（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）25. 企业会计准则第24 号－－－－－－－－套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企业会计准则第25 号－－－－－－－－原保险合同（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）27. 企业会计准则第26 号－－－－－－－－再保险合同（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）28. 企业会计准则第27 号－－－－－－－－石油天然气开采（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas）29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies and estimates? and correction of errors）30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date）31. 企业会计准则第30 号－－－－－－－－财务报表列报（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements）32. 企业会计准则第31 号－－－－－－－－现金流量表（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）33. 企业会计准则第32 号－－－－－－－－中期财务报告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企业会计准则第33 号－－－－－－－－合并财务报表（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements）35. 企业会计准则第34 号－－－－－－－－每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings per share）36. 企业会计准则第35 号－－－－－－－－分部报告（Accounting Standard for Business Enterprises No. 35 - Segment reporting）37. 企业会计准则第36 号－－－－－－－－关联方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企业会计准则第37 号－－－－－－－－金融工具列报（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments）39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则（Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises）Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System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本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation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七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款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 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement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十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值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十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
注册会计师审计专业术语中英对照
注册会计师审计专业术语中英对照第一篇：注册会计师审计专业术语中英对照注册会计师审计专业术语中英对照CPA《审计》考试英文答题常用词汇：1.audit审计2.attestation鉴证3.credibility可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12.professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s b usiness 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materiality 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events/events after the balance sheet date 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.control test/test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.existence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cut-off 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting /physical inspection 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non-sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100.the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement 现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request 消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion 否定意见其他相关词汇：注册会计师审计 CPA audit内部审计 internal audit政府审计 public sector audit账项基础审计 accounting number-based audit风险导向审计方法 risk-oriented audit approach普华永道 Princewater – houseCoopers安永 Ernst & Young毕马威 KPMG德勤 Deloitte Touche Tohmatsu安达信 Arthur Anderson安然 Enron世通 worldcom有限责任公司制 limited liability companies, LLCs有限责任合伙制 limited liability partnerships, LLPs国际会计师联合会 IFAC国际审计和鉴证准则理事会 IAASB美国注册会计师协会 AICPA中国注册会计师协会 CICPA鉴证业务 assurance services审阅业务 review其他鉴证业务 audit related services注册会计师的法律责任Professional responsibility“深口袋”理论 deep-pocket theory创新会计处理 creative accounting诉讼爆炸 litigation explosion违约 breach the contract过失 negligence/Misconduct欺诈 cheat / illegal acts舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.国际趋同 global convergence /international convergence技术准则 technical standards注册会计师职业道德规范code of ethics for professional accountants/Rules of professional conduct全面质量管理 quality control of audit独立 independence公正 integrity应有关注 due care职业怀疑态度an attitude of professional skepticism保密 confidentiality confidence职业行为 professional conduct保持实质上的独立和形式上的独立The member is, and is seen to be independent 费用 fee佣金 commission经济利益 interest经济利益的冲突 conflicts of interest更换会计师事务所 Changes in professional appointments审计目标 audit objectives财务报表认定：financial statement assertions准确性和计价 measurement and valuation分类和可理解性 classification and understandability列报和披露 presentation and disclosure审计任务约定书 the letter of engagement管理层声明书report of the directors’ responsibilities for the financial statement审计工作底稿 audit working paper审计记录 audit records计划工作 planning重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大错报风险 risk of material misstatement in audit report报表层次重大错报 material misstatement on level of financial statement认定层次重大错报 material misstatement on level of assertion 风险评估 risk evaluation分析复核程序 analytical review procedures内部控制 internal control局限性 limitation控制环境 control environment信息系统与沟通 information system and communication符合性测试 compliance test非统计抽样 non-statistical sampling销售与收款循环审计 Sales and receivables cycle采购与付款循环审计 Purchases and payables cycle存货与仓储循环审计 Inventory recording cycle筹资与投资循环审计 Investment and finance cycle货币资金审计 Audit of monetary assets完成审计工作 finish the audit work期初余额 opening balance或有事项contingent evens标题 title收件人 receiver引言段 introduction管理层对财务报表的责任段management’s responsibility for the financial statements 注册会计师的责任段auditor’s responsibility审计意见段 opinion注册会计师的签名和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见审计报告 unqualified audit report非无保留意见审计报告 modified audit report第二篇：审计的专业术语中英对照汇总审计的专业术语中英对照汇总2008-10-14 四大”会计师事务所：普华永道 Princewater-houseCoopers安永 Ernst & Young毕马威 KPMG德勤 Deloitte Touche Tohmatsu安达信 Arthur Anderson安然 Enron世通 worldcom国际机构的名称：：国际会计师联合会 IFAC国际会计师联合会下设的国际审计和鉴证准则理事会IAASB 美国注册会计师协会 AICPA中国注册会计师协会 CICPA审计 audit内部审计 internal audit政府审计 public sector audit账项基础审计 accounting number-based audit 风险导向审计方法 risk-oriented audit approach其他鉴证业务 audit related services审阅业务 review有限责任公司制 limited liability companies, LLCs 有限责任合伙制 limited liability partnerships, LLPs注册会计师职业道德规范code of ethics for professional accountantsRules of professional conduct独立 independence客观 objectivity公正 integrity专业胜任能力 professional competence应有关注 due care保密 confidentiality confidence职业行为 professional conduct技术准则 technical standards保持实质上的独立和形式上的独立The member is, and is seen to be independent费用 fee佣金 commission经济利益 interest经济利益的冲突 conflicts of interest舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.更换会计师事务所 Changes in professional appointments国际趋同 global convergence /international convergence鉴证业务 assurance services全面质量管理 quality control of auditEnforce the ethical guidance注册会计师的法律责任Professional responsibility“深口袋”理论 deep-pocket theory创新会计处理 creative accounting诉讼爆炸 litigation explosion违约 breach the contract过失 negligenceMisconduct欺诈 cheat / illegal acts审计目标 audit objectives怀疑态度 suspend财务报表认定： financial statement assertions存在 existence权利与义务 rights and obligations发生 occurrence完整性 completeness准确性和计价 measurement and valuation分类和可理解性 classification and understandabilitypresentation and disclosure财务报表循环 cyclesSales and receivables cyclePurchases and payables cycleWages and salaries cyclePetty cash cycleInventory recording cycle截止 cut-off审计任务约定书 the letter of engagement管理层声明书report of the directors’ responsibilities for the financial statement审计证据 audit evidence审计工作底稿 audit working paper审计记录 audit records计划工作 planning重要性material: information is material if its omission or misstatementcould influence theeconomic decisions of users taken on the basis of the financial statements.审计风险 audit risk检查风险 detection risk重大错报风险 risk of material misstatement in audit report风险评估 risk evaluation分析复核程序 analytical review procedures内部控制 internal control局限性 limitation控制环境 control environment信息系统与沟通 information system and communication符合性测试 compliance test控制测试 control test报表层次重大错报 material misstatement on level of financialstatement认定层次重大错报 material misstatement on level of assertion 实质性程序 substantial procedures舞弊 fraud审计抽样 sampling抽样风险 sampling risk非抽样风险 non-sampling risk统计抽样 statistical sampling非统计抽样 non-statistical sampling销售与收款循环审计 Sales and receivables cycle采购与付款循环审计 Purchases and payables cycle存货与仓储循环审计 Inventory recording cycle监盘 physical inspection筹资与投资循环审计 Investment and finance cycle货币资金审计 Audit of monetary assets完成审计工作 finish the audit work期初余额 opening balance期后事项events after the balance sheet date或有事项contingent evens试算平衡表trail balance审计报告Audit report审计报告的要素标题 title收件人 receiver引言段 introduction管理层对财务报表的责任段management’s responsibility for the financial statements 注册会计师的责任段auditor’s responsibility审计意见段 opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期 date of the A uditor’s report无保留意见 unqualified audit report非无保留意见 modified audit report保留意见 qualified opinion无法表示意见 disclaimer否定意见 adverse第三篇：应用化学专业术语-中英对照1.Applied Chemistry 应用化学2.Reaction Mechanisms 反应机理3.Homogeneous Catalysis 均相催化剂4.Heterogeneous Catalysis 非均相催化剂5.The pH Scales pH值6.Proton-Transfer Reactions 质子转移反应7.Conjugate Acid-Base Pairs 共轭酸碱对8.Relative Strength of Acids and Bases 酸碱的相对强度9.Lewis Acids and Bases 路易斯酸碱10.Hydrolysis of Metal Ions 金属离子的水解11.Buffer Solutions 缓冲溶液12.The Common-Ion Effects 同离子效应 13.Buffer Capacity 缓冲容量14.Formation of Complex Ions 配离子的形成 15.Solubility 溶解度16.The Solubility-Product Constant Ksp 溶度积常数17.Precipitation and separation of Ions 离子的沉淀与分离18.Selective Precipitation of Ions 离子的选择沉淀19.Oxidation-Reduction Reactions 氧化还原反应 20.Half-Reaction 半反应 21.Galvani Cell 原电池 22.Voltaic Cell 伏特电池 23.Cell EMF 电池电动势24.Energies of Orbital 轨道能量25.The Pauli Exclusion Principle 泡林不相容原理26.ElectronConfigurations 电子构型 27.The Periodic Table 周期表28.Friedel-Crafts reaction 傅列德尔-克拉夫茨反应29.carboxylic acid derivative 羧酸衍生物30.Isotopes, Atomic Numbers, and Mass Numbers 同位素，原子数，质量数31.Periodic Properties of the Elements 元素的周期律32.Radius of Atoms 原子半径33.Ionization Energy 电离能34.Electronegativity 电负性35.Effective Nuclear Charge 有效核电荷 36.Electron Affinities 亲电性37.Valence Bond Theory 价键理论 38.Covalence Bond 共价键39.Orbital Overlap 轨道重叠 40.Hybrid Orbital 杂化轨道41.The VSEPR Model 价层电子对互斥理论42.Molecular Geometries 分子空间构型43.Molecular Orbital 分子轨道44.Diatomic Molecules 双原子分子 45.Bond Length 键长 46.Bond Order 键级 47.Bond Angles 键角 48.Bond Enthalpies 键能 49.Bond Polarity 键矩50.Dipole Moments 偶极矩 51.Polarity Molecules 极性分子52.Polyatomic Molecules 多原子分子 53.Crystal Structure 晶体结构 54.Non-Crystal 非晶体55.Close Packing of Spheres 球密堆积 56.Metallic Solids 金属晶体 57.Metallic Bond 金属键58.Kekule structure凯库勒结构式 59.Ionic Solids 离子晶体60.Ion-Dipole Forces 离子偶极力 61.Molecular Forces 分子间力62.Intermolecular Forces 分子间作用力 63.Hydrogen Bonding 氢键64.Covalent-Network Solids 原子晶体 pounds 化合物66.The Nomenclature, Composition and Structure of Complexes 配合物的命名，组成和结构67.Charges, Coordination Numbers, and Geometries 电荷数、配位数、及几何构型 68.Isomerism 异构现象69.Structural Isomerism 结构异构 70.Stereoisomerism 立体异构71.Electron Configurations in Octahedral Complexes 八面体构型配合物的电子分布72.Tetrahedral and Square-planar Complexes 四面体和平面四边形配合物73.General Characteristics 共性74.s-Block Elementss区元素75.Alkali Metals 碱金属76.Alkaline Earth Metals 碱土金属77.Peroxides and Superoxides 过氧化物和超氧化物78.Hydroxides 氢氧化物79.p-Block Elementsp区元素80.Boron Group(Boron, Aluminium, Gallium, Indium, Thallium)硼族（硼，铝，镓，铟，铊）81.Carbon Group(Carbon, Silicon, Germanium, Tin, Lead)碳族（碳，硅，锗，锡，铅）82.Carbonic Acid, Carbonates and Carbides 碳酸，碳酸盐，碳化物83.Nitrogen Group(Phosphorus, Arsenic, Antimony, and Bismuth)氮族（磷，砷，锑，铋）84.Oxygen Group(Oxygen, Sulfur, Selenium, and Tellurium)氧族元素（氧，硫，硒，碲）85.Sulfides 硫化物86.Halogens(Fluorine, Chlorine, Bromine, Iodine)卤素（氟，氯，溴，碘）87.Halides, Chloride卤化物，氯化物 88.The Noble Gases稀有气体89.Noble-Gas Compounds稀有气体化合物90.Transition Metals 过渡金属91.f-Block Elementsf区元素92.analytical chemistry分析化学93.qualitative analysis定性分析94.quantitative analysis定量分析95.chemical analysis化学分析96.instrumental analysis仪器分析 97.titrimetry滴定分析98.gravimetric analysis重量分析法 99.regent试剂100.chromatographic analysis色谱分析101.electrochemical analysis电化学分析102.on-line analysis在线分析103.macro analysis常量分析 104.characteristic表征105.micro analysis微量分析106.deformation analysis形态分析 107.semimicro analysis半微量分析 108.systematical error系统误差 109.routine analysis常规分析 110.random error偶然误差 111.gross error过失误差112.normal distribution正态分布113.deviation 偏差114.precision 精密度115.relative standard deviation相对标准偏差（RSD）116.coefficient variation 变异系数（CV）117.confidence level 置信水平118.confidence interval 置信区间 119.significant test 显著性检验 120.significant figure 有效数字 121.standard solution 标准溶液 122.titration 滴定123.stoichiometric point 化学计量点 124.titration error 滴定误差 125.primary standard 基准物质 126.amount of substance物质的量 127.chemical equilibrium 化学平衡128.general equation for a chemical reaction 化学反应的通式129.proton theory of acid-base 酸碱质子理论130.acid-base titration酸碱滴定法131.dissociation constant 解离常数132.conjugate acid-base pair 共轭酸碱对 133.hydronium ion 水合氢离子 134.electrolyte电解质135.ion-product constant of water 水的离子积 136.ionization 电离137.proton condition 质子平衡 138.buffer solution 缓冲溶液139.acid-base indicator酸碱指示剂140.coordination compound 配位化合物 141.center ion 中心离子142.cumulative stability constant 累积稳定常数143.alpha coefficient 酸效应系数144.overall stability constant总稳定常数 145.ligand配位体146.side reaction coefficient 副反应系数147.coordination atom 配位原子148.coordination number配位数149.lone pair electron 孤对电子 150.metal indicator 金属指示剂 151.masking 掩蔽152.demasking 解蔽153.oxidation 氧化154.catalyst 催化剂155.reduction 还原156.electrode potential 电极电势157.redox couple氧化还原电对 158.redox indicator 氧化还原指示 159.oxygen consuming 耗氧量（OC）160.chemical oxygen demanded 化学需氧量(COD)161.dissolved oxygen溶解氧(DO)162.precipitation沉淀反应163.argentimetry 银量法164.heterogeneous equilibrium of ions 多相离子平衡165.spectrophotometry 分光光度法166.transmittance 透光率167.absorptivity 吸光率168.absorption cell 吸收池169.bathochromic shift 红移170.Molar absorptivity 摩尔吸光系数171.bimolecular elimination双分子消除反应173.bimolecular nucleophilic substitution双分子亲核取代反应174.open chain compound开链族化合物175.molecular orbital theory分子轨道理论176.chiral molecule手性分子177.tautomerism互变异构现象178.chemical shift化学位移179.Enantiomorph对映体180.addition reaction加成反应 181.dextro-右旋 182.levo-左旋183.stereochemistry立体化学184.stereoisomer立体异构体185.Lucas reagent卢卡斯试剂 186.covalent bond共价键187.conjugated double bond共轭双键188.hybrid orbital杂化轨道189.heterocyclic compound杂环化合物 190.peroxide effect过氧化物效应 191.valence bond theory价键理论192.electron-attracting grou p吸电子基 193.Huckel rule休克尔规则 194.Hinsberg test兴斯堡试验 195.infrared spectrum红外光谱 196.Michael reacton麦克尔反应 197.halogenated hydrocarbon 卤代烃 198.Polymer 聚合物199.systematic nomenclatur系统命名法200.Newman projection纽曼投影式201.aromatic compound芳香族化合物202.aromatic character芳香性203.Claisen condensation reaction 克莱森酯缩合反应204.Claisen rearrangement克莱森重排205.Diels-Alder reation狄尔斯-阿尔得反应206.Clemmensen reduction克莱门森还原207.Cannizzaro reaction坎尼扎罗反应208.positional isomers位置异构体209.unimolecular elimination reaction单分子消除反应210.unimolecular nucleophilic substitution单分子亲核取代反应211.The Nernst Equation 能斯特方程212.conformation构象213.confomational isome构象异构体214.nucleophilic substitution reaction 亲核取代反应215.active intermediate活性中间体 216.Saytzeff rule查依采夫规则217.cis-trans isomerism顺反异构218.inductive effect诱导效应219.Fehling’s reagent费林试剂220.phase transfer catalysis相转移催化作用221.aliphatic compound脂肪族化合物222.elimination reaction消除反应223.nuclear magnetic resonance核磁共振224.allyl cation烯丙基正离子225.leaving group离去基团226.optical activity旋光性227.boat confomation船型构象228.silver mirror reaction银镜反应第四篇：呼叫中心专业术语中英对照（推荐）呼叫中心数字化管理之专业术语中英对照呼叫中心数字化管理（Callcenter Management By the Numbers）呼叫中心（Call Center）从值机员（TSR）客户满意指数（CSI）投资回报率（ROI）客户终生价值（CLV）交换机（PBX）自动呼叫分配系统（ACD）交互语音应答系统（IVR）计算机电话集成系统（CTI）联系跟踪软件（CTS）关系管理数据库（RDBMS）自动呼叫分配系统（ACD语音网络服务（VNS）数据网络服务（DNS）线路监听装置（LMD）数据终端监听装置（DTMD）附带监控系统（AMD）计算机辅助电话调查（CATS）实际工作率（Adherence）事后处理时间（After Call Work Time or Wrap—up Time）平均放弃时间（Average Abandonment Time）平均单呼成本（Average Cost per Call）呼叫中心运营成本/全时值机员工作时间（Cost/FTE）平均通话时间（Average Handle Time）平均持线等待时间（Average Hold Time）平均振铃次数（Average Number of Ring）平均排队时间（Average Queue Time）平均应答速度（Average Speed of Answer）平均通话时间（Average Talk Time）average handle time平均单呼成本（Average cost per contact）每小时呼叫次数（Calls per Hour）监听分值（Monitoring Scores）占有率（Occupancy Rate）呼叫放弃率（Percent Abandon）值机员利用率（Percent Agent Utilization）出勤率（Percent Attendance）忙音率（Percent Blocked Call）一次性解决问题的呼叫率（Percent Calls Handled on the First Call）队列放置率（Percent of Calls Placed in Queue）转接呼叫率（Percent of Calls Transferred）电话响应百分比（Percent Offered Calls Answered）服务水平（Service Level）总呼叫数（T otal Calls Offered）值机员流动率（TSR Turnover）客户终生价值（CLV）投资回报率（ROI）放弃率（abandon rate）接受型客户（acceptance）可控行为（behaviorally actionable）回归方程的斜率（Beta）统计分析中同时有两个变量起作用的多元分析（Bivariate analysis）置信度（Confidence interval）交差表（Cross—tabulation）以客户为中心（customer—centric）客户的终生价值（customer lifetime value）客户保持度（customer retention）客户占有率（customer share）因变量（dependent variable）外部度量标准（external metrics）内部度量标准（internal metrics）持线等待时间（hold time）自变量（independent variable）负关系（negative relationship）一次性解决问题的呼叫率（percent of calls handled on the first call）队列放置率（percent of calls placed in queue）正关系（positive relationship）优先选择的公司（preferred vendor）平均排队时间（queue time）随机抽样（random sample）回归分析（regression）拒绝（rejection）样本（sample）取样设计（sampling frame）软数据（soft data）显著性检验（statistical significance）分组取样（stratified sampling）调查周期时间（survey cycle time）总呼叫数（total calls offered）值机员流动率（TSR turnover）口碑（word of mouth）事后处理时间（wrap—up time）TSF平均应答时间：单位时间内平均每通电话多长时间才被接通Call Accounting 呼叫中心的统计和管理数据，包括呼入/呼出电话的数量，平均电话时长，呼叫损失等数据。
会计科目中英文对照cpa版
第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金:Cash and cash equivalents 银行存款:Bank deposit应收账款:Account receivable应收票据:Notes receivable应收股利:Dividend receivable应收利息:Interest receivable其他应收款:Other receivables原材料:Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备:provision for the decline in value of inventories 坏账准备:Allowance for doubtful acounts待摊费用:Prepaid expense交易性金融资产:Trading financial assets持有至到期投资:held-to-maturity investment可供出售金融资产:Available-for-sale financial assets短期投资:Short-term investment长期股权投资:Long-term equity investment固定资产:Fixed assets累计折旧:Accumulated depreciation在建工程:Construction-in-process固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产:deferred tax assets (DTA)2.负债类Liability短期借款:Short-term loans/ borrowing长期借款:Long-term loans/ borrowing预收账款:advance from customers/ Deposit received应付票据:Notes payable应付账款:Account payable应付工资薪酬:wages payable应付股利:Dividends payable应付利息:Interest payable应交税费:Tax payable其他应付款:Other payables递延所得税负债:Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本:Paid-in capital资本公积:Additional paid-in capital 盈余公积:Surplus reserves未分配利润:Retained earnings4.成本类科目Cost生产成本:Manufacturing Cost制造费用:Manufacturing overhead劳务成本:labor costs研发支出:R & D expenditure5.损益类Profit and loss主营业务收入:Main operating revenue 其他业务收入:Other operating revenue 营业外收入:Non-operating income投资收益:Investment income产品销售收入:sales revenue主营业务成本:Main operating costs;cost of goods sold / cost of sales 其他业务支出:Other operating costs营业外支出:Non-operating expenditure销售费用:Selling expense(advertisement)管理费用:General and administration expense (G&A expense)财务费用:Finance expense公允价值变动损益:Gain/loss of the change of fair value所得税:Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases融资租赁par面值pending litigation 未决诉讼Premium溢价principal本金virtually certain基本确定第五课投资Glossaryavailable for sale可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产;the investments which will be held to their maturity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产继续阅读。
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会计
会计估计
Accounting estimates
会计分期
Accounting period
会计政策
Accounting policies
会计确认
Accounting recognition
会计处理
Accounting treatment
应付账款
Accounts payable
Impairment loss
减值准备
Impairment losses
利润表
Income statement
所得税
Income tax
间接法
Indirect method
保险费
Insurance expense
无形资产
Intangible assets
应付利息
Interest payable
利率
Interest rate
股份期权
Share options
股本/资本溢价
Share/Capital premium
所有者权益
Shareholders’ equity
短期借款
Short-term loans
专项应付款
Special payables
现金流量表
Statement of cash flows
法定盈余公积
Statutory surplus reserve
境外经营
Foreign operations
特许权
Franchise right
记账本位币
Functional currency
公允价值变动收益/（损失）
Gains/Losses on changes in fair value
管理费用
General and administrative expenses
应收利息
Interest receivable
集团内部销售
Inter-group sales
中期财务报表
Interim financial statements
存货
Inventories
投资活动
Investing activities
投资成本
Investment cost
投资收益
Investment income
营业外支出
Non-operating expenses
营业外收入
Non-operating income
经营活动
Operating activities
经营租赁
Operating lease
营业利润
Operating profit
其他资本公积
Other capital reserve
其他综合收益
Other comprehensive income
溢价
Premium
预付款
Prepayment
现值
Present value
以前年度损益事项
Prior year profit/loss adjustment
商品
Product
利润
Profit
利润分配
Profit appropriation
存货跌价准备
Provision for diminution in value of inventories
投资性房地产
Investment property
合营企业
Joint-venture
劳务成本
Labour costs
土地使用权
Land use right
租赁
Lease
承租人
Lessee
出租人
Lessor
负债
Liability/Liabilities
贷款
Loan
长期股权投资
Long-term equity investment
金融负债
Financial liabilities
财务报告
Financial reporting
筹资活动
Financing activities
产成品
Finished products/goods
固定资产
Fixed assets
固定资产清理
Fixed assets pending for disposal
Research and development costs
残值
Residual value
重组
Restructuring
追溯调整
Retrospective adjustments
销售商品收入
Revenue from sales of goods
收入
Revenue/Income
职工薪酬
Salary costs
应收账款
Accounts receivable
累计折旧
Accumulated depreciation
调整事项
Adjusting events
摊销费用
Amortization expense
公平交易
Arms-length transaction
资产
Assets
资产减值损失
Assets impairment loss
年度报告
Annual report
适用的财务报告框架
Applicable financial reporting framework
按照适用的财务报告编制基础得到恰当会计处理和披露
Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework
可比性
Comparability
混合金融工具
Compound financial instruments
代销商品
Consignment goods
合并资产负债表
Consolidated balance sheet
合并利润表
Consolidated income statement
合并股东权益变动表
Consolidated statement of changes in equity
应付股利
Dividend payable
应收股利
Dividend receivable
应付职工薪酬
Employee benefits payables
股权投资
Equity investment
权益法
Equity method
预计负债
Estimated liabilities/Provision
预计使用寿命
递延收益
Deferred income
递延所得税
Deferred tax
递延所得税资产
Deferred tax assets
递延所得税负债
Deferred tax liabilities
折旧
Depreciation
稀释每股收益
Diluted earnings per share
直接费用
Direct costs
盈余公积
Surplus reserves
有形资产
Tangible assets
计税基础
Tax basis
应交税费
Taxes payable
暂时性差异
Temporary differences
交易费用
Transaction costs
可理解性
Understandability
未分配利润
Undistributed profit/Retained earnings
售后租回交易
Sale and lease back
主营业务收入
Sales from principal activities
销售退回
Sales return
销售额
Sales revenue
销售税
Sales tax
分部报告
Segment reporting
销售费用
Selling expenses
股本
Share capital
Estimated useful life
费用
Expenses
公允价值
Fair value
融资租赁
Finance lease
金融资产
Financial assets
交易性金融资产
Financial assets held for trading
财务费用
Financial expenses
金融工具
Financial instruments
固定资产减值准备
Provision for impairment of fixed assets
损失准备
Provision for loss
采购成本
Purchase costs
报酬率
Rate of return
原材料
Raw materials
预收款项
Receipts in advance
确认
Recognition/Recognize
接触信息/审计工作底稿
Access to information / Audit documentation
否定意见
Adverse opinion
替代程序
Alternative procedures
分析程序
Analytical procedures
在集团层面实施的分析程序