财务的管理术语中英文对照
财务用语中英文对照
财务用语中英文对照以下是一些常见的财务用语中英文对照：1. 资产 Asset2. 负债 Liability3. 所有者权益 Owner's Equity4. 收入 Revenue5. 费用 Expense6. 利润 Profit7. 资本资本公积 Capital Surplus8. 实收资本 Paid-in Capital9. 盈余公积 Surplus Reserve10. 本年利润 Profit for the Year11. 利润分配 Profit Distribution12. 应付账款 Accounts Payable13. 应收账款 Accounts Receivable14. 存货 Inventory15. 固定资产 Fixed Asset16. 无形资产 Intangible Asset17. 流动资产 Current Asset18. 流动负债 Current Liability19. 长期负债 Long-term Liability20. 所有者权益合计 Total Owner's Equity21. 主营业务收入 Main Business Revenue22. 其他业务收入 Other Business Revenue23. 投资收益 Investment Income24. 营业外收入 Non-operating Income25. 营业成本 Operating Cost26. 营业税金及附加 Tax and Additional Expense27. 期间费用 Periodic Expense28. 管理费用 Administrative Expense29. 销售费用 Sales Expense30. 财务费用 Financial Expense31. 所得税费用 Income Tax Expense32. 其他业务支出 Other Business Expense33. 营业外支出 Non-operating Expense34. 利润总额 Total Profit35. 净利润 Net Profit36. 未分配利润 Undistributed Profit37. 外币报表折算差额 Translation Adjustment of Foreign Currency Statements38. 关联方交易 Related Party Transaction39. 非货币性交易 Non-monetary Transaction40. 或有事项 Contingencies41. 债务重组 Debt Restructuring42. 会计政策变更 Accounting Policy Change43. 会计估计变更 Accounting Estimate Change44. 前期差错更正 Correction of Prior Period Errors。
财务英语词典-财务术语中英文对照
A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses （同applied burden）已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills）已承兑汇票Accepter 受票人Accommodation bill；accommodation note （kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长;会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿（同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give，giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制;发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀;累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部(分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付;垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company，affiliated corporation 联络公司(与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐;代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment（s) 股份；分配Allotments 分配数(此是志指股票、债券等的分配於请求认购人而言)Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计;分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting （inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds）Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数;岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照;公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost，interest，etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖;竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor's certificate查帐员证明书Auditor's comments 查帐员意见书Auditor's liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B：Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount）馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿;分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表(同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制(同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额;进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account（s) 银行往来帐Bank balance 银行往来馀额Bank bill，banker's draft，bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks，orders (cashiers’orders) 本票Bank's account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约;讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据;帐单；汇票Bill at sight; demand bill （draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book)Bills discounted 票据贴现（同notes discounted)Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记;簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry （entries）原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店(分店)帐户Branch cash account 支店（分店)现金帐户Branch consignments （shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用)帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process) Burden rates 负荷分配Business 营业商业；业务Carry on business，to 营业Establish a business，to 创业Give up a business，to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up （one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax，sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By - products sales 副产品销售C:C。
100个常见的财务术语的中英文对照
100个常见的财务术语的中英文对照：1.资产负债表-Balance Sheet2.利润表-Income Statement3.现金流量表-Cash Flow Statement4.权益-Equity5.负债-Liabilities6.应收账款-Accounts Receivable7.应付账款-Accounts Payable8.折旧-Depreciation9.摊销-Amortization10.毛利润-Gross Profit11.净利润-Net Profit12.营业收入-Revenue13.税前利润-Pre-Tax Profit14.税后利润-After-Tax Profit15.税收-Taxes16.预付账款-Prepaid Expenses17.固定资产-Fixed Assets18.流动资产-Current Assets19.非流动资产-Non-Current Assets20.货币资金-Cash and Cash Equivalents21.存货-Inventory22.无形资产-Intangible Assets23.有形资产-Tangible Assets24.股东权益-Shareholders'Equity25.市值-Market Value26.减值-Impairment27.财报-Financial Statements28.财务指标-Financial Ratios29.收入-Income30.费用-Expenses31.盈利-Profit32.成本-Cost33.利率-Interest Rate34.汇率-Exchange Rate35.通货膨胀-Inflation36.汇兑损益-Foreign Exchange Gain/Loss37.现金流量-Cash Flow38.资产负债表债务比率-Debt-to-Equity Ratio39.财务杠杆-Financial Leverage40.资本回报率-Return on Capital41.净现值-Net Present Value42.内部收益率-Internal Rate of Return43.投资回报率-Return on Investment44.市盈率-Price-to-Earnings Ratio45.市净率-Price-to-Book Ratio46.经营性现金流-Operating Cash Flow47.财务性现金流-Financing Cash Flow48.投资性现金流-Investing Cash Flow49.营业成本-Cost of Goods Sold50.资金流量-Funds Flow51.长期借款-Long-Term Debt52.短期借款-Short-Term Debt53.货币兑换-Currency Conversion54.固定成本-Fixed Cost55.变动成本-Variable Cost56.利润率-Profit Margin57.资产周转率-Asset Turnover Ratio58.财务分析-Financial Analysis59.资产减值准备-Allowance for Doubtful Accounts60.市场份额-Market Share61.总资产周转率-Total Asset Turnover Ratio62.资产负债率-Debt-to-Asset Ratio63.自由现金流-Free Cash Flow64.资产收益率-Return on Assets65.负债收益率-Return on Liabilities66.股票-Stocks67.债券-Bonds68.期权-Options69.期货-Futures70.衍生品-Derivatives71.投资组合-Investment Portfolio72.收益率-Yield73.偿付能力-Solvency74.信用评级-Credit Rating75.现值-Present Value76.未来值-Future Value77.现金比率-Cash Ratio78.流动比率-Current Ratio79.速动比率-Quick Ratio80.息税前利润-Earnings Before Interest and Taxes(EBIT)81.息税折旧及摊销前利润-Earnings Before Interest,Taxes, Depreciation,and Amortization(EBITDA)82.理财产品-Financial Products83.资产管理-Asset Management84.风险管理-Risk Management85.资金管理-Cash Management86.保险-Insurance87.投资银行-Investment Banking88.证券市场-Securities Market89.投资顾问-Investment Advisor90.股票交易-Stock Trading91.债券交易-Bond Trading92.基金-Mutual Fund93.证券投资-Securities Investment94.金融市场-Financial Market95.财务规划-Financial Planning96.财务顾问-Financial Advisor97.财务报表分析-Financial Statement Analysis98.会计准则-Accounting Standards99.会计周期-Accounting Period100.税率-Tax Rate。
财务英语词典-财务术语中英文对照
A:abandoned property废弃财产面abandonment废弃、放弃货载(海运保险中遇有损失,货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden （同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden）已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite)；accommodation paper欠单Account帐;帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿（同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account （fiscal）year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give，giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产;应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计）Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付;垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses （fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处;代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益)Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让;备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal）Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting （inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表（同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料)Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用;拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利;套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association，articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税;摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost，interest，etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer；endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor's liability，auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book（s）补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance （balance amount）馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker's acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks，orders (cashiers’orders）本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight；demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book （register）票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable)Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员;记帐员Bookkeeping 簿记;簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店(分店)帐户Branch cash account 支店（分店)现金帐户Branch consignments （shipments）寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand；chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process）Burden rates 负荷分配Business 营业商业;业务Carry on business，to 营业Establish a business，to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up （one—s）business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项(同transaction）Business year；financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate；buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By — products sales 副产品销售C:C。
{财务管理财务会计}国际企业会计术语中英文对照
{财务管理财务会计}国际企业会计术语中英文对照一、损益表INCOMESTATEMENTAggregateinetatement合并损益表OperatingReult经营业绩FINANCIALHIGHLIGHTS财务摘要Grorevenue总收入/毛收入Netrevenue销售收入/净收入Sale销售额Turnover营业额Cotofrevenue销售成本Groprofit毛利润Gromargin毛利率Otherineandgain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operatingine（lo）营业利润/（亏损）Operatingprofit营业利润Operatingmargin营业利润率EBITmarginEBIT率（营业利润率）Profitbeforedipoalofinvetment出售投资前利润Operatinge某pene:营业费用：Reearchanddevelopmentcot（R&D）研发费用marketinge某peneSellinge某pene销售费用Cotofrevenue营业成本SellingCot销售成本Saleandmarketinge某peneSellingandmarketinge某pene销售费用、或销售及市场推广费用Sellingandditributioncot营销费用/行销费用Generalandadminitrativee某pene管理费用/一般及管理费用Adminitrativee某pene管理费用Operatingine（lo）营业利润/（亏损）Profitfromoperatingactivitie营业利润/经营活动之利润Financecot财务费用/财务成本Financialreult财务费用Financeine财务收益ChangeinfairvalueofderivativeliabilityaociatedwithSerieBconv ertibleredeemablepreferencehare可转换可赎回优先股B相关衍生负债公允值变动Loonthederivativeponentofconvertiblebond可換股債券衍生工具之損失Equityloofaffiliate子公司权益损失Governmentgrantine政府补助Other(e某pene)/ine其他收入/（费用）Lobeforeineta某e税前损失Inebeforeta某e税前利润Profitbeforeta某税前利润Ineta某e所得税ta某e税项CurrentIneta某当期所得税DeferredIneta某递延所得税Interetine利息收入Interetinenet利息收入净额Profitfortheperiod本期利润Ordinaryine普通所得、普通收益、通常收入Netine净利润Netlo净损失NetMargin净利率Inefromcontinuingoperation持续经营收益或连续经营部门营业收益Inefromdicontinuedoperation非持续经营收益或停业部门经营收益e某traordinarygainandlo特别损益、非常损益Gainontradingecuritie交易证券收益Netineattributedtohareholder归属于母公司股东的净利润或股东应占溢利（香港译法）Profitattributabletohareholder归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minorityinteret少数股东权益/少数股东损益Changeinfairvalueofe某changeableecuritie可交换证券公允值变动Otherpreheniveine—Foreigncurrencytranlationadjutment其他综合利润—外汇折算差异Gainondipoalofaet处分资产溢价收入Loondipoalofaet处分资产损失Aetimpairment资产减值Gainonaleofaet出售资产利得Interegmentelimination公司内部冲销Dividend股息/股利/分红Deferreddividend延派股利Netloperhare:每股亏损Earningperhare（EPS）每股收益Earningperhareattributabletoordinaryequityholderoftheparent 归属于母公司股东持有者的每股收益-Baic-基本-Diluted-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）DilutedEPS稀释每股收益BaicEPS基本每股收益Weightedaveragenumberofordinaryhare:加权平均股数：-Baic-基本-Diluted-稀释/摊薄Derivativefinancialintrument衍生金融工具Borrowing借貸EarningPerShare,e某cludingthe(lo)gainonthederivativeponentofconvertiblebondande某changedifference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈HitoricalCot历史成本Capitale某penditure资本支出revenuee某penditure收益支出Equityinearningofaffiliateequityearningofaffiliate子公司股权收益附属公司股权收益联营公司股权收益equityinaffiliate附属公司权益EquityEarning股权收益、股本盈利Non-operatingine营业外收入Ineta某e-current当期所得税或法人税、住民税及事业税等（日本公司用法）Ineta某e-deferred递延所得税或法人税等调整项（日本公司用法）Ine(lo)beforeineta某eandminorityinteret所得税及少数股东权益前利润（亏损）Equityintheineofinvetee采权益法认列之投资收益Weightedaveragenumberofhareouttanding加权平均流通股treauryhare库存股票Numberofhareouttandingattheendoftheperiod期末流通股数目Equityperhare,attributabletoequityholderoftheParent归属于母公司所有者的每股净资产Dividendperhare每股股息、每股分红Cahflowfromoperation（CFFO）经营活动产生的现金流量Weightedaveragenumberofmonandmonequivalenthareouttanding：加权平均普通流通股及等同普通流通股WeightedAverageDilutedShare稀释每股收益加权平均值Gainondipoitionofdicontinuedoperation非持续经营业务处置利得（收益）Loondipoitionofdicontinuedoperation非持续经营业务处置损失participationinprofit分红profitparticipationcapital资本红利、资本分红profitharing分红EmployeeProfitSharing员工分红（红利）Dividendtohareholder股东分红（红利）Averagebaicmonhareouttanding普通股基本平均数Averagedilutedmonhareouttanding普通股稀释平均数Securitielitigatione某pene,net证券诉讼净支出Interegmentelimination部门间消减ROA（Returnonaet）资产回报率/资产收益率ROE(ReturnonEquit)股东回报率/股本收益率(回报率)净资产收益率Equitratio产权比率ROCE（ReturnonCapitalEmployed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（ReturnonNetOperatingAet）净经营资产收益率（回报率）ROI（ReturnonInvetment）投资回报率OA（OperatingAet）经营性资产OL（OperatingLiabilite）经营性负债NBC(NetBorrowCot)净借债费用OI(OperatingIne)经营收益NOA(NetOperatingAet)净经营性资产NFE(NetFinancialEarning)净金融收益NFO(NetFinancialOwner)净金融负债FLEV(Financialleverage)财务杠杆OLLEV(OperatingLiabiliteleverage)经营负债杠杆SPREAD差价RE(ReidualEarning)剩余收益二、资产负债表balanceheet资产负债表aggregatebalanceheet合并资产负债表Aet资产Currentaet流动资产Non-currentaet非流动资产Interetinubidiarie附属公司权益Cahandcahequivalent现金及现金等价物HongKonglitedinvetment,atfairvalue于香港上市的投资，以公允价值列示Invetmentdepoit投资存款Deignatedloan委托贷款Financialaet金融资产Pledgeddepoit银行保证金/抵押存款Tradeaccountreceivable应收账款Tradeandbillreceivable应收账款及应收票据Inventorie存货/库存Prepaymentandotherreceivable预付款及其他应收款Prepayment,depoitandotherreceivable预付账款、按金及其它应收款Totalcurrentaet流动资产合计Tangibleaet有形资产Intangibleaet无形资产Invetmentpropertie投资物业Goodwill商誉Otherintangibleaet其他无形资产Available-for-aleinvetment可供出售投资Prepaymentforacquiitionofpropertie收购物业预付款项fairvalue公允价值Property,plantandequipment物业、厂房及设备或财产、厂房及设备或固定资产Fi某edAet固定资产PlantAet厂房资产Leaeprepayment预付租金Intangibleaet无形资产Deferredta某aet递延税/递延税项资产Totalaet资产合计Liabilitie负债Currentliabilitie流动负债Short-termbankloan短期银行借款Currentmaturitieoflong-termbankloan一年内到期的长期银行借款Accountandbillpayable应付账款及应付票据Accruede某peneandotherpayable预提费用及其他应付款Totalcurrentliabilitie流动负债合计Long-termbankloan,lecurrentmaturitieDeferredineDeferredta某liabilitie长期银行借款，减一年内到期的长期银行贷款Deferredine递延收入Deferredta某liabilitie递延税FinancialNetDebt净金融负债Totalliabilitie负债合计三、股东权益Donatedhare捐赠股票Additionalpaid-incapital资本公积Statutoryreerve法定公积Retainedearning未分配利润Accumulatedotherpreheniveine累积其他综合所得Treauryhare库存股票Totalhareholder’equity股东权益合计Equity股东权益、所有者权益、净资产Shareholder’EquityStockholder'EquityOwner'Equity股东权益、所有者权益Totalliabilitieandhareholder’equity负债和股东权益合计Iuedcapital已发行股本Sharecapital股本Reerve储备Cahreerve现金储备Inerimdividend中期股息Propoeddividend拟派股息Propoedpecialdividend拟派末期股息Propoedpecialdividend拟派特别股息Propoedfinalpecialdividend拟派末期特别股息Convertiblebond可换股债券Shareholder’fund股东资金四、现金流量表STATEMENTSOFCASHFLOWSCahflowfromoperatingactivitie经营活动产生的现金流Netcahprovidedby/(uedin)operatingactivitie经营活动产生的现金流量净额Netine/lo净利润或损失Adjutmenttoreconcilenetlotonetcahprovidedby/(uedin)operating activitie:净利润之现金调整项：Depreciationandamortization折旧及摊销Additionofbaddebte某pene坏账增加数/（冲回数）Proviionforoboleteinventorie存货准备Share-baedpenation股票薪酬Deferredineta某e递延所得税E某changelo汇兑损失Loofdipoalofproperty,plantandequipment处置固定资产损失Changeinoperatingaetandliabilitie:经营资产及负债的变化Tradeaccountreceivable应收账款Inventorie存货Prepaymentandotherreceivable预付款及其他应收款Accountandbillpayable应付账款及应付票据Accruede某peneandotherpayable预提费用及其他应付款Netcahprovidedby/(uedin)operatingactivitie经营活动产生/（使用）的现金Freecahflow自由现金流Cahflowfrominvetingactivitie投资活动产生的现金流Netcahuedininvetingactivitie投资活动产生的现金流量净额Purchaeofproperty,plantandequipment购买固定资产Paymentofleaeprepayment支付预付租金Purchaeofintangibleaet购买无形资产Proceedfromdipoalofproperty,plantandequipment处置固定资产所得Governmentgrantreceived政府补助Equityintheineofinvetee采权益法认列之投资收益Cahflowfromfinancingactivitie筹资活动产生的现金流Netcahprovidedbyfinancingactivitie筹资活动产生的现金流量净额Proceedfromborrowing借款所得Repaymentofborrowing还款Decreae/(increae)inpledgeddepoit银行保证金（增加）/减少Proceedfromiuanceofcapitaltock股本发行所得Netcahprovidedbyfinancingactivitie筹资活动产生的现金Effectofe某changeratechangeoncahandcahequivalent现金及现金等价物的汇率变更的影响Netdecreaeincahandcahequivalent现金及现金等价物的净（减少）/增加Cahandcahequivalentatthebeginningofperiod期初现金及现金等价物Cahandcahequivalentattheendofperiod期末现金及现金等价物Invetment（incl.financialaet）金融资产投资Invetmentinacquiition并购投资Netcahflow现金流量净额多年企业管理咨询经验，专注为企业和个人提供精品管理方案，企业诊断方案，制度参考模板等感谢阅读。
财务报表英文对照词汇
财务报表英文对照词汇下面是一些财务报表中常见的中英文对照词汇：1.资产（Assets）2.负债（Liabilities）3.所有者权益（Owner's Equity）4.收入（Revenue）5.成本（Cost）6.毛利润（Gross Profit）7.费用（Expenses）8.利润（Profit）9.净利润（Net Profit）10.经营活动现金流量（Operating Cash Flow）11.投资活动现金流量（Investing Cash Flow）12.融资活动现金流量（Financing Cash Flow）13.财务状况表（Balance Sheet）14.损益表（Income Statement）15.现金流量表（Cash Flow Statement）16.资产负债表（Statement of Financial Position）17.营业利润（Operating Profit）18.利润和损失表（Profit and Loss Statement）19.股东权益变动表（Statement of Changes in Equity）20.非经常性损益（Non-recurring Items）21.应收账款（Accounts Receivable）22.应付账款（Accounts Payable）23.长期负债（Long-Term Liabilities）24.固定资产（Fixed Assets）25.流动资产（Current Assets）26.流动负债（Current Liabilities）27.存货（Inventory）28.递延所得税（Deferred Income Tax）29.净资产（Net Assets）30.净现金流（Net Cash Flow）31.每股收益（Earnings per Share）32.总资产周转率（Total Asset Turnover）33.负债比率（Debt Ratio）34.利润率（Profit Margin）35.应收账款周转率（Accounts Receivable Turnover）36.现金比率（Cash Ratio）37.存货周转率（Inventory Turnover）38.财务杠杆（Financial Leverage）39.自由现金流（Free Cash Flow）40.经营性利润（Operating Income）请注意，这只是其中一些常见的财务报表术语，具体的报表和词汇可能会因公司、国家或行业而有所不同。
财务类专业术语大全中英文对照
日期: 2007年8月外商投资工业企业会计报表Financial Statements for Industrial Enterprises with Foreign Investment ━━━━━━━━━━━━━━━━1 (企业名称NAME OF ENTERPRISE)2 资产负债表BALANCE SHEET3 _____年_____月_____日会外工01表4 As of (month/date) 19 FORM AFI (INDUSTRIAL)-015 单位MONETARY UNIT:6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━7 资产行次年初数期末数8 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD9 ────────────────────────────────────────10 流动资产：CURRENT ASSETS11 现金Cash on hand 112 银行存款Cash in bank 213 有价证券Marketable securities 414 应收票据Notes receivable 515 应收账款Accounts receivable 616 减：坏账准备Less: provision for bad debts 717 预付货款Advances to suppliers 818 其他应收款Other receivables 1019 待摊费用Prepaid expense 1120 存货Inventories 1221 减：存货变现损失准备Less: Provision for loss on realization of22 inventories 1323 一年内到期的长期投资Long-term investments maturing within one year 1524 其他流动资产Other current assets 1625 流动资产合计Total current assets 1726 长期投资：LONG-TERM INVESTMENTS:27 长期投资Long-term investments 1828 一年以上的应收款项Receivables collectible after one year 2029 固定资产：FIXED ASSETS:30 固定资产原价Fixed assets-cost 2131 减：累计折旧Less: Accumulated depreciation 2232 固定资产净值Fixed assets-net value 2333 固定资产清理Disposal of fixed assets 2734 在建工程：CONSTRUCTION IN PROGRESS:35 在建工程Construction in progress 2836 无形资产：INTANGIBLE ASSETS:37 场地使用权Land occupancy right 2938 工业产权及专有技术Industry property rights and proprietary39 technology 3040 其他无形资产Other intangible assets 3141 无形资产合计Total intangible assets 3242 其他资产：OTHER ASSETS:43 开办费Organization expense 3344 筹建期间汇兑损失Exchange loss during startup period 3445 递延投资损失Deferred loss on investments 3546 递延税款借项Deferred tax charges 3647 其他递延支出Other deferred expense 3748 待转销汇兑损失Unamortized exchange loss 3849 其他资产合计Total other assets 4050 资产总计TOTAL ASSETS 4151 负债及所有者权益52 LIABILITIES AND OWNER’’S EQUITY53 流动负债：CURRENT LIABILITIES：54 短期借款Short-term loans 4255 应付票据Notes payable 4356 应付账款Accounts payable 4457 应付工资Accrued payroll 4558 应交税金Taxes payable 4659 应付股利Dividends payable 4760 预收货款Advances from customers 4861 其他应付款Other payables 5062 预提费用Accrued expense 5163 职工奖励及福利基金Staff and workers’’bonus and we lfare fund 5264 一年内到期的长期负债Long-term liabilities due within one year 5365 其他流动负债Other current liabilities 5466 流动负债合计Total current liabilities 5567 长期负债：LONG-TERM LIABILITIES：68 长期借款Long-term loans 5669 应付公司债Debentures payable 5770 应付公司债溢价(折价) Premium (discount)on debentures payable 5871 一年以上的应付款项Payables due after one year 5972 长期负债合计Total long-term liabilities 6073 其他负债：OTHER LIABILITIES：74 筹建期间汇兑收益Exchange gain during start-up period 6175 递延投资收益Deferred gain on investments 6276 递延税款贷项Deferred tax credits 6377 其他递延贷项Other deferred credits 6478 待转销汇兑收益Unamortized exchange gain 6579 其他负债合计Total other liabilities 6680 负债合计Total liabilities 6781 所有者权益：OWNER’’S EQUITY：82 资本总额(货币名称及金额______)83 Registered capital(currency and amount________)84 实收资本(非人民币货币资本期末金额_______) 6885 Paid-in capital(amount of non-RMB currency at end of period_________)86 其中：中方投资(非人民币货币资本期末金额_________) 6987 Including: Chinese investments (amount of non-RBM currency at end88 of period______)89 外方投资( 非人民币货币资本期末金额________) 7090 Foreign investments (amount of non-RMB currency at end of period______)91 减：已归还投资Less: Investments returned 7192 资本公积Capital surplus 7293 储备基金Reserve fund 7494 企业发展基金Enterprise expansion fund 7595 利润归还投资Profit capitalized on return of investments 7696 本年利润Current year net income 7797 未分配利润Undistributed profit 7898 所有者权益合计Total owner’’s equity 8099 负债及所有者权益总计TOTAL LIABILITIES AND OWNER’’S EQUITY 81100 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━101 附注：NOTES:102 1.受托加工材料Customers’’materials to be processed ______;103 2.受托代销商品Consignment-in ______;104 3.代管商品物资Goods held for others ______;105 4.由企业负责的应收票据贴现Notes receivable discounted with recourse ________;106 5.租入固定资产Fixed assets under operating lease ________;107 6.本年支付的进口环节税金Current year payment of import taxes ________.108109 ━━━━━━━━━━━━━━━━━━━━110 企业名称NAME OF ENTERPRISE111 利润表INCOME STA TEMENT112 _____年度_____季度_____月份113 For the year(or quarter, month) ended(month/date)19________114 会外工02表FORM AFI(INDUSTRIAL)-02115 单位：MONETARY UNIT:116 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━117 项目行次本期数本年累计数上年同期累计数118 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE119 ────────────────────────────────────────120 产品销售收入Sales 1121 其中：出口产品销售收入Including: Export Sales 2122 减：销售折扣与折让Less: Sales discounts and allowances 3123 产品销售净额Net sales 4124 减：产品销售税金Less: Sales tax 5125 产品销售成本Cost of sales 6126 其中：出口产品销售成本Including: Cost of export sales 7127 产品销售毛利Gross profit 8128 减：销售费用Less: Selling expense 9129 管理费用General and administrative expense 10130 财务费用Financial expense 11131 其中：利息支出(减利息收入) 12132 Including：Interest expense(less interest income)133 汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13134 产品销售利润Income from main operation 14135 加：其他业务利润Add: Income from other operations 15136 营业利润Operating income 16137 加：投资收益Add: Investment income 17138 营业外收入Non-operating income 18139 减：营业外支出Less: Non-operating expense 19140 加：以前年度损益调整20141 Add: Adjustment to prior year’’s income and expense142 利润总额Income before tax 21143 减：所得税Less: Income tax 22144 净利润Net income 23145 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━146 附注：NOTES:147 出口产品销售收入：(1)非人民币货币名称和金额148 Export sales: Non-RMB currency(name and amount)149 折合记账本位币金额150 Translated into recording currency (amount)151 (2)非人民币货币名称和金额152 Non-RMB currency(name and amount)153 折合记账本位币金额154 Translated into recording currency (amount)155 ━━━━━━━━━━━━━━━━━━156 (企业名称NAME OF ENTERPRISE )157 财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION158 _______年度159 For the year ended December 31,19________160 会外工03表161 FORM AFI(INDUSTRIAL)-03162 单位MONETARY UNIT:163 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━164 流动资金来源和运用行次金额165 SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT166 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━167 一、流动资金来源SOURCES OF WORKING CAPITAL168 1.本年净利润Current year net income 1169 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital170 (1)固定资产折旧Depreciation of fixed assets 2171 (2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3172 and other assets(less amortization of other liabilities)173 (3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 4174 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 5175 (5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term176 investments (less amortization of discount) 6177 (6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures178 payable (less amortization of discount) 7179 (7)捐赠固定资产支出Expenditure on donation of fixed assets 8180 (8)递延税款Deferred taxes 9181 (9)其他不影响流动资产的费用和损失10182 Other expense & losses not affecting working capital183 小计SUB-TOTAL 12184 2.其他来源：Other sources:185 (1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets186 (less expense) 13187 (2)收回长期投资Realization of long-term investments 14188 (3)减少固定资产Decrease of fixed assets 15189 (4)减少无形资产Decrease of intangible assets 16190 (5)增加长期借款Increase of long-term loans 17191 (6)发行公司债Issuance of debentures 18192 (7)增加其他负债Increase of other liabilities 19193 (8)增加储备基金和企业发展基金Increase of reserve fund and194 enterprise expansion fund 20195 (9)增加资本Increase of capital 21196 (10)增加资本公积Increase of capital surplus 22197 (11)弥补亏损Recovery of loss 23198 小计SUB-TOTAL 25199 流动资金来源合计TOTAL SOURCES OF WORKING CAPITAL 26200 二、流动资金运用APPLICA TIONS OF WORKING CAPITAL201 1.利润分配Distribution of profit202 (1)职工奖励及福利基金Staff and workers’’bonus and welfare fund 27203 (2)储备基金Reserve fund 28204 (3)企业发展基金Enterprise expansion fund 29205 (4)股利Dividends 30206 (5)利润归还所有者投资Profit capitalized on return of owner’’s investments 31207 (6)利润增资Profit reinvestments 32208 小计SUB-TOTAL 34209 2.其他运用Other applications:210 (1)增加固定资产Increase of fixed assets 35211 (2)增加无形资产及其他资产Increase of intangible assets and other assets 36212 (3)增加长期投资Increase of long-term investments 37213 (4)偿还长期借款Repayment of long-term loans 38214 (5)收回公司债Repayment of company debentures 39215 (6)减少其他负债Decrease of other liabilities 40216 (7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41217 (less profit capitalized on return of owner’’s investments)218 (8)减少资本公积Decrease of capital surplus 42219 (9)减少储备基金和企业发展基金Decrease of reseverve fund and220 enterprise expansion fund 43221 小计SUB-TOTAL 45222 流动资金运用合计TOTAL APPLICATIONS OF WORKING CAPITAL 46223 流动资金增加净额NET INCREASE OF WORKING CAPITAL 47224 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━225 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━226 流动资金各项目的变动行次金额227 CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT228 ────────────────────────────────────────229 一、流动资产本年增加数INCREASE OF CURRENT ASSETS230 1.现金Cash on hand 48231 2.银行存款Cash in bank 49232 3.有价证券Marketable securities 50233 4.应收票据Notes receivable 51234 5.应收账款Accounts receivable 52235 减：坏账准备Less: Provision for bad debts 53236 6.预付货款Advances to suppliers 54237 7.其他应付款Other receivables 55238 8.待摊费用Prepaid expense 56239 9.存货Inventories 57240 减：存货变现损失准备Less: Provision for loss on realization of241 inventories 58242 流动资产增加净额NET INCREASE OF CURRENT ASSETS 61243 二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES244 1.短期借款Short term loans 62245 2.应付票据Notes payable 63246 3.应付账款Accounts payable 64247 4.应付工资Accrued payroll 65248 5.应交税金Tax payable 66249 6.应付股利Dividends payable 67250 7.预收货款Advances from customers 68251 8.其他应付款Other liabilities 69252 9.预提费用Accrued expense 70253 10.职工奖励及福利基金Staff and workers’’bonus and welfare fund 71254 流动负债增加净额NET INCREASE OF CURRENT LIABILITIES 74255 流动资金增加净额NET INCREASE OF WORKING CAPITAL 75256 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━257 ━━━━━━━━━━━━━━━━258 企业名称NAME OF ENTERPRISE259 利润分配表STA TEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION260 ________年度261 会外工02表附表1262 For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1263 单位MONETARY UNIT:264 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━265 项目行次本年实际上年实际266 ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR267 ────────────────────────────────────────268 净利润Net income 1269 减：职工奖励及福利基金Less: Staff and workers’’bonus and welfare270 fund 2271 储备基金Reserve fund 3272 企业发展基金Enterprise expansion fund 4273 利润转作投资Profit reinvestments 5274 加：年初未分配利润Add: Undistributed profit at beginning of year 7275 已弥补亏损Recovery of loss 8276 可供所有者分配的利润Profit available for distribution to owners 10277 减：已分配股利Less: Dividends declared 11278 其中：中方股利Including: Chinese dividends 12279 外方股利Foreign dividends 13280 利润归还投资Profit capitalized on return of investments 14281 年末未分配利润Undistributed profit at end of year 15282 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━283 ━━━━━━━━━━━━━━━━━━284 (企业名称NAME OF ENTERPRISE)285 应交增值税明细表286 STA TEMENT OF V ALUE ADDED TAX PAYABLE287 ______年_____月288 会外工01表附表6289 For the year(or month) ended (month)______ FORM AFI (INDUSTRIAL)-01 Sub.6290 单位MONETARY UNIT:291 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━292 项目行次本月数本年累计数293 ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT294 ────────────────────────────────────────295 一、应交增值税：V AT payable:296 1.年初未抵扣数(用“－”号反映)297 Amount not yet deducted at beginning of year (Represented by a “－”sign)298 2.销项税额V AT on sales299 出口退税V AT refund for exported goods300 进项税额转出Amount transfer out from301 V AT on purchase302 转出多交增值税Transfer out overpaid V AT303 3.进项税额V AT on purchase304 已交税金V AT paid305 减免税款Tax reduced and exempted306 出口抵减内销产品应纳税额V AT payable on307 domestic sales offset against V AT on purchase for export sales308 转出未交增值税Transfer out unpaid V AT309 4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period (Represented by a “－”310 sign)311 二、未交增值税V AT unpaid312 1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year (Amount overpaid represented by a “－”sign)313 2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount overpaid represented by a “－”sign)314 3.本期已交数Amount paid at current period315 4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period (Amount overpaid represented by a “－”sign)316 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━317 各行业特有的项目318 (一)外商投资旅游企业：Tourism Enterprises with Foreign319 Investment320 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━321 项目ITEMS322 ────────────────────────────────────────323 营业收入：Revenues：324 客房Rooms325 餐饮Food and beverage326 公寓Apartments327 写字楼Office building328 商场Department store329 其他Other330 营业收入合计Total revenues331 营业税金Sales tax332 客房Rooms333 餐饮Food and beverage334 公寓Apartments335 写字楼Office building336 商场Department store337 其他Other338 营业税金合计Total sales tax339 营业成本：Operating cost:340 餐饮成本Food and beverage cost341 商品成本Merchandise cost342 其他成本Other cost343 营业成本合计Total operating cost344 工资及福利：Salaries, wages and employee benefits345 客房Rooms346 餐饮Food and beverage347 公寓Apartments348 写字楼Office building349 商场Department store350 其他Other351 工资及福利合计Total salaries, wages and employee benefits352 营业费用：Operating expense:353 客房Rooms354 餐饮Food and beverage355 公寓Apartments356 写字楼Office building357 商场Department store358 其他Other359 营业费用合计Total operating expense360 营业毛利：Gross Operating Profit by Department：361 客房Rooms362 餐饮Food and beverage363 公寓Apartments364 写字楼Office building365 商场Department store366 其他Other367 各营业部门营业毛利合计Total Gross Operating Profit by Department368 不分配费用：Unallocated expense：369 工资及福利：Salaries, wages and employee benefits:370 行政管理Administrative and general371 市场推广Marketing372 能源维修Energy and maintenance cost373 工资及福利合计Total salaries, wages and employee benefits374 行政管理及公共费用：Ａ&Ｇand public expense375 行政管理Administrative and general376 市场推广Marketing377 能源维修Energy and maintenance cost378 行政管理及公共费用合计Total A&G and public expense379 不分配费用合计Total Unallocated expense380 营业毛利Gross Operation Profit381 非经营费用Fixed charges382 营业利润Operating income383 加：投资收益Add: Investment income384 营业外收入Non-operating revenues385 减：营业外支出Less: Non-operating expense386 加：以前年度损益调整Add: Adjustment of prior year’’s income and expense387 利润总额Income before tax388 减：所得税Income tax389 净利润Net income390 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━391 会外旅02表FORM AFT(Tourism)-02392 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━393 本期实际Current period’’s actual394 本期预算Current period’’s plan395 上年同期Same period last year396 本年累计current year cumulative397 上年累计Last year cumulative398 百分比% Percentage %399 委托银行收款Collections entrusted to the bank400 预付定金Prepaid deposit401 预收定金Deposit received in advance402 应付工资及福利Accrued Payroll and employee benefits403 (二)外商投资施工企业：Construction Enterprises with Foreign Investment404 1.固定资产及临时设施Fixed assets and temporary installation405 2.临时设施Temporary installation406 3.临时设施摊销Amortization of temporary installation407 4.临时设施净值Net value of temporary installation408 5.临时设施清理Disposal of temporary installation409 6.专项工程Specific construction project410 7.工程结算收入Revenues411 8.工程结算税金Sales tax412 9.工程结算成本Cost of sales413 10.工程结算毛利Gross profit414 11.工程结算利润Income from main operation415 12.会外施01表FORM AFC(Construction)-01416 (三)外商投资商品流通企业Commercial Enterprises with Foreign Investment:417 1.商品销售收入Sales418 2.商品销售收入净额Net sales419 3.商品销售成本Cost of sales420 4.进货费用Purchase expense421 5.商品销售毛利Gross profit422 6.代购代销收入Income from purchase and sales commission423 7.主营业务毛利Gross profit from main operation424 8.销货费用Selling expense425 9.主营业务利润Income from main operation426 10.会外商01表FORM AFC(Commercial)-01427 (四)外商投资房地产企业Real Estate Enterprises with Foreign Investment：428 1.在建开发产品Work in progress429 2.递延出租收入Deferred rental income430 3.经营收入Revenues431 4.经营税金Sales tax432 5.经营成本Operating cost433 6.经营毛利Gross profit434 7.经营利润Income from main operation435 8.非人民币货币经营收入Non-RMB revenues436 9.会外房01表FORM AFR(Real Estate)-01437 (五)外商投资租赁企业Lease Enterprises with Foreign Investment：438 1.预付租赁资产款Advances to lessor439 2.低值易耗品：Low-value consumables440 3.一年内到期的长期投资及长期应收款441 Long-term investments and receivables maturing within one year442 4.应收租赁款Lease payment receivables443 5.未实现租赁收益Unearned lease income444 6.应收转租赁款Sub-lease payment receivables445 7.逾期未收租赁款Lease payment receivables past due446 8.长期投资及长期应收款合计Total long-term investments and long-term receivables 447 9.经营租赁资产Assets under operating lease448 10.经营租赁资产原价Original cost of assets under operating lease449 11.经营租赁资产折旧Depreciation of assets under operating lease450 12.经营租赁资产净值Net value of assets under operating lease451 13.租赁保证金Deposit from lessee452 14.应付转租赁租金Sub-lease payment payables to lessor453 15.营业收入Revenues454 16.利息收入Interest revenues455 17.手续费收入Service fee revenues456 18.营业税金Sales tax457 19.营业支出Operating expenditure458 20.利息支出Interest expense459 21.营业毛利Gross profit460 22.非人民币货币营业收入Non-RMB operating income461 23.会外租01表FORM AFL(Lease)-01462 (六)外商投资交通企业：Transportation Enterprises with Foreign Investment：463 1.主营业务收入Revenues464 2.营业税金Sales tax465 3.营业成本Operating cost466 4.主营业务毛利Gross profit467 5.主营业务利润Income from main operation468 6.会外交01表FORM AFT(Transportation)-01469 (七)外商投资银行：Banks with Foreign Investment：470 1.现金及银行存款Cash on hand and cash in bank471 2.贵金属Precious metal472 3.存放中央银行款项Deposits and required reserve in central bank473 4.存放同业款项Deposits in other banks474 5.存放联行款项Deposits in correspondent banks475 6.拆出资金Loans to other banks476 7.短期贷款Short-term loans477 8.进出口押汇Acceptance of draft under letter of credit for imports and exports 478 9.应收利息Interest receivable479 10.坏账准备Bad debt provision for interest receivable480 11.贴现Discount481 12.中长期贷款Medium or long-term loans482 13.逾期贷款Past due loans483 14.贷款呆账准备Bad debt provision for loan principals484 15.短期存款Short-term deposits485 16.短期储蓄存款Short-term savings deposits486 17.向中央银行借款Borrowings from central bank487 18.同业存放款项Deposit from other banks488 19.联行存放款项Deposit from correspondent banks489 20.拆入资金Loans from other banks490 21.应解汇款Amounts payable on wire transfers received491 22.发行短期债券Issuance of short-term debentures payable492 23.长期存款Long-term deposits493 24.长期储蓄存款Long-term savings deposits494 25.保证金Margin(held by bank in financial transactions)495 26.发行长期债券Issuance of long-term debentures payable496 27.营业收入Revenues497 28.利息收入Interest revenues498 29.金融企业往来收入Revenues from transactions with financial institutions 499 30.手续费收入Service fee revenues500 31.其他营业收入Other operating revenues501 32.营业支出Operating expenditure502 33.利息支出Interest expense503 34.金融企业往来支出Expense from transactions with financial institutions 504 35.手续费支出Service fee expense505 36.营业费用Operating expense506 37.其他营业支出Other operating expenditure507 38.营业税金Sales tax508 39.会外银01表FORM AFB(Bank)-01509 (八)外商投资农业企业Agricultural Enterprises with Foreign Investment：510 1.会外农01表FORM AFA(Agriculture)-01511 (九)外商投资服务企业Service Enterprises with Foreign Investment：512 1.营业收入Revenues513 2.营业税金Sales tax514 3.营业成本Operating cost515 4.营业费用Operating expense516 5.营业毛利Gross profit517 6.会外服01表FORM AFS(Service)-01Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going-concern）Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单V ouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method （SL）工作量法Units-of-production method （UOP）加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method （DDB）年数总和法Sum-of-the-years-digits method （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option （BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method。
常用财务术语中英文对照
常用财务术语中英文对照来源：根据百度文库提供资料整理一、会计与会计理论中文英文会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会国际会计准则理事会美国注册会计师协会财务会计准则委员会美国管理会计师协会美国会计学会美国国内收入署独资企业合伙企业股份有限公司有限责任公司会计目标会计假设AccountingDecision MakerInvestorShareholderCreditorFinancial AccountingManagement AccountingCost AccountingPrivate AccountingPublic AccountingCertified Public Accountant ( CPA )International Accounting Standards Committee ( IASC ) International Accounting Standards Board ( IASB ) American Institute of CPA s ( AICPA )Financial Accounting Standards Board ( FASB ) Institute of Management Accountants ( IMA ) American Accounting Association ( AAA )Internal Revenue Service ( IRS )ProprietorshipPartnershipCorporation ( Corp. )Limited Liability Company ( CO., Ltd )Accounting ObjectivesAccounting Assumptions会计要素会计原则会计实务过程财务报告财务报表资产负债表利润表现金流量表财务分析会计主体假设货币计量假设持续经营假设会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则客观性原则一致性原则可比性原则重大性原则稳健性原则Accounting ElementsAccounting PrinciplesAccounting ProceduresFinancial ReportsFinancial StatementsBalance SheetIncome StatementCash Flow StatementFinancial AnalysisSeparate-entity AssumptionUnit-of-measure Assumption Continuity ( Going-concern ) Assumption Time-period AssumptionAssetLiabilityOwner`s EquityRevenueExpenseIncomeLossCost PrincipleRevenue PrincipleMatching PrincipleFull-disclosure PrincipleObjective PrincipleConsistent PrincipleComparability PrincipleMateriality PrincipleConservatism Principle权责发生制现金收付制流动资产流动负债长期负债投入资本留存收益Accrual BasisCash BasisCurrent Assets Current Liabilities Long-term Liabilities Contributed Capital Retained Earnings二、会计循环中文英文会计循环会计信息系统账户会计科目会计分录原始凭证日记账总分类账明细分类账试算平衡现金收款日记账现金付款日记账销售日记账购货日记账普通日记账工作底稿调整分录财产清查结账Accounting Procedure / Cycle Accounting Information System LedgerAccountJournal EntrySource DocumentJournalGeneral LedgerSubsidiary LedgerTrial BalanceCash Receipt JournalCash Disbursements Journal Sales JournalPurchase JournalGeneral JournalWorksheetAdjusting EntriesProperty VerificationClosing Entries三、现金与应收账款中文英文现金库存现金银行存款偿债基金定额备用金支票银行对账单银行存款余额调节表在途存款在途支票应付凭单应收账款应收票据商业折扣现金折扣销售退回及折让坏账费用备抵法备抵坏账损益表法资产负债表法账龄分析法直接冲销法带息票据不带息票据出票人受款人CashCash in HandCash in BankSinking fundImprest petty cashCheck ( Cheque )Bank statementBank reconciliation statement Outstanding deposit Outstanding checkV ouchers payableAccount receivableNote receivableTrade discountCash discountSales return and allowance Bad debt expense Allowance methodBad debt allowanceIncome statement approach Balance sheet approach Aging analysis method Direct write-off method Interest bearing noteNon-interest bearing note MakerPayee本金利息率到期日本票贴现背书拒付费Principal Interest rate Maturity date Promissory note Discount Endorse Protest fee com四、存货中文英文存货商品存货产成品存货在产品存货原材料存货寄销寄销人承销人定期盘存永续盘存购货购货折让和折扣存货盈余或短缺分批认定法加权平均法先进先出法后进先出法移动平均法市价InventoryMerchandise inventory Finished goods inventoryWork in process inventoryRaw materials inventory ConsignmentConsignorConsigneePeriodic inventoryPerpetual inventoryPurchasePurchase allowance and discounts Inventory overages and shortages Specific identification Weighted averageFirst-in, first-out ( FIFO )Last-in, first-out ( LIFO ) Moving averageMarket value成本或市价孰低法重置成本可变现净值上限下限毛利法零售价格法成本率Lower of cost or market value ( LCM ) Replacement costNet realizable valueUpper limitLower limitGross margin methodRetail methodCost ratio五、长期投资中文英文长期投资长期股票投资长期债券投资成本法权益法合并法股利宣布日股权登记日除息日付息日债券面值债券折价债券溢价票面利率市场利率普通股优先股现金股利Long-term investmentInvestment on stocksInvestment on bondsCost methodEquity methodConsolidation method Declaration dateDate of recordEx-dividend datePayment dateFace vale ( Per value )Discount on bondsPremium on bondsContract interest rate ( Stated rate ) Market interest ratio ( Effective rate ) Common StockPreferred StockCash dividends股票股利清算股利到期日到期值直线摊销法实际利息摊销法Stock dividendsLiquidating dividendsMaturity dateMaturity valueStraight-line method of amortization Effective-interest method of amortization六、固定资产中文英文固定资产原值预计使用年限预计残值折旧费用累计折旧账面价值应提折旧成本净值在建工程磨损过时直线法工作量法加速折旧法双倍余额递减法年数总和法以旧换新经营租赁融资租赁Plant assets ( Fixed assets )Original valueExpected useful lifeEstimated residual valueDepreciation expenseAccumulated depreciationCarrying valueDepreciation costNet valueConstruction-in-processWear and tearObsolescenceStraight-line method ( SL )Units-of-production method ( UOP ) Accelerated depreciation method Double-declining balance method ( DDB ) Sum-of-the-years-digits method ( SYD ) Trade inOperating leaseCapital lease廉价购买权资产负债表外筹资最低租赁付款额Bargain purchase option ( BPO ) Off-balance-sheet financing Minimum lease payments七、无形资产中文英文无形资产专利权商标权著作权特许专营权商誉开办费租赁权摊销Intangible assetsPatentsTrademarks ( Trade names ) CopyrightsFranchisesGoodwillOrganization cost LeaseholdAmortization八、流动负债中文英文负债流动负债应付账款应付票据贴现票据长期负债一年内到期部分应付股利预收收益存入保证金应付费用增值税营业税LiabilityCurrent liabilityAccount payableNotes payableDiscounts notesCurrent maturities of long-term liabilities Dividends payablePrepayments by customers Refundable depositsAccrual expenseValue added taxBusiness tax应付所得税应付奖金产品质量担保负债赠品和兑换券或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法纳税影响会计法递延所得税负债法Income tax payableBonuses payableEstimated liabilities under product warranties Premiums, coupons and trading stamps ContingencyContingentLoss contingenciesGain contingenciesPermanent differenceTiming differenceTaxes payable methodTax effect accounting methodDeferred income tax liability method九、长期负债中文英文长期负债应付公司债券有担保品的公司债券抵押公司债券保证公司债券信用公司债券一次还本公司债券分期还本公司债券可转换公司债券可赎回公司债券可要求公司债券记名公司债券无记名公司债券Long-term liabilities Bonds payable Secured bonds Mortgage bonds Guaranteed bonds Debenture bonds Term bondsSerial bonds Convertible bonds Callable bonds Redeemable bonds Registered bonds Coupon bonds普通公司债券收益公司债券名义利率，票面利率实际利率有效利率溢价折价面值直线法实际利率法到期直接支付提前偿付偿债基金长期应付票据抵押借款Ordinary bonds Income bonds Nominal rateActual rateEffective rate PremiumDiscountPar valueStraight-line method Effective interest method Repayment at maturity Repayment at advance Sinking fundLong-term notes payable Mortgage loan十、业主权益中文英文权益业主权益股东权益投入资本缴入资本股本资本公积留存收益核定股本实收资本发行在外股本EquityOwner`s equity Stockholder`s equity Contributed capital Paid-in capitalCapital stockCapital surplus Retained earnings Authorized capital stock Issued capital stock Outstanding capital stock库藏股普通股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股利股利政策宣布日股权登记日除息日股利支付现金股利股票股利拨款Treasury stockCommon stockCumulative preferred stock Noncumulative preferred stockFully participating preferred stock Partially participating preferred stock Nonpartially participating preferred stock Issuance for cashIssuance for noncashLump-sum sales of stockIssuance costCost methodPar value methodDonated capitalDistribution of earningsDividendDividend policyDate of declarationDate of recordEx-dividend dateDate of paymentCash dividendStock dividendAppropriation十一、财务报表中文英文财务报表资产负债表Financial Statement Balance Sheet收益表账户式报告式编制报表工作底稿多步式单步式财务状况变动表中的现金基础（现金流量表）财务状况变动表中的营运资金基础（资金来源与运用表）营运资金全部资源概念直接交换业务正常营业活动财务活动投资活动Income StatementAccount FormReport FormPrepareWorksheetMulti-stepSingle-stepStatement of changes in financial position on cash basis ( SCFP. Cash Basis )Statement of changes in financial position on working capital basis ( SCFP. Working Capital Basis )Working CapitalAll-resources conceptDirect exchangesNormal operating activitiesFinancing activitiesInvesting activities十二、财务报表分析中文英文财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股账面价值Analysis of financial statements Comparative financial statements Trend percentageRatioEarnings per share of common stock Dividend yield ratioPrice-earnings ratioBook value per share of common stock资本报酬率总资产报酬率债券收益率已获利息倍数债券比率优先股收益率营运资本周转存货周转率应收账款周转率流动比率速动比率酸性试验比率Return on investmentReturn on total assetYield rate on bondsNumber of times interest earned Debt ratioYield rate on preferred stock Working CapitalTurnoverInventory turnoverAccounts receivable turnover Current ratioQuick ratioAcid test ratio十三、合并财务报表中文英文合并财务报表吸收合并创立合并控股公司附属公司少数股权权益联营合并购买合并权益法成本法Consolidated financial statements MergerConsolidationParent companySubsidiary companyMinority interestPooling of interest Combination by purchase Equity methodCost method十四、物价变动中的货币计量中文英文物价变动会计Price-level changes accounting一般物价水平会计货币购买力会计统一币值会计历史成本现行价值会计现行成本重置成本物价指数国民生产总值物价指数消费物价指数批发物价指数货币性资产货币性负债货币购买力损益资产持有损益未实现的资产持有损益General price-level accountingPurchasing-power accountingConstant dollar accountingHistorical costCurrent value accountingCurrent costReplacement costPrice-level indexGross national product implicit price deflator ( or GNP deflator )Consumer price index ( or CPI ) Wholesale price indexMonetary assetsMonetary liabilitiesPurchasing-power gains or lossesHolding gains or lossesUnrealized holding gains or losses。
财务专业术语中英文对照表
财务专业术语中英文对照表英文中文说明A C COU n t 帐户A c count! ng sy s tern 会计系统Amer i c an A c cou n tin g A ssoci a tio n 美国会计协会A nier i c a n I n s t i t ute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Boo k keepking 簿记Cash flow p r 0 spec t s 现金流量预测Certi f icate in Int e rna I A uditi ng 内部审计证书Ce r ti f icat e in Managenieni Ac c o u nti n g 管理会计证书Cert i f i c a t e P ubli c A ccou n t ant 注册会计师Cost a c counting 成本会计E xterna I users 外部使用者F i na n cial a cco unt i n g 财务会计Fina n ci a 1 Ac c ou n ti n gSt an d a rds Boa rd 财务会计准则委员会Finan c ia 1 forecast 财务预测G e ne ral I y ac c e pled ac c0 u n t in g princi pics 公认会计原则Genera 1 -purpose info rmat ion 通用目得信息Gove r n nieni Accounting 0ff ic e 政府会计办公室Ine s t a temeni 损益表In s t i t Ute o f Internal Audi tors 内部审计师协会I ns t itu t e o f Ma n a gemeni A c coun t ants 管理会计师协会I n tcgrity 整合性Intern a 1 aud i t ing 内部审计Int e rna 1 cont r o 1 st r uclure 内部控制结构In t ernal Re v enuc Servi c e 国内收入署In t e rn a 1 us e rs 内部使用者Man a g erne n t accou n t i n g 管理会计Re t um of in vcs t m e nt 投资回报Re t um on inv e sime n t 投资报酬Securitie s and E x c h a n ge missi on 证券交易委员会Statement of cash fl o w 现金流量表S t a t cm e nt 0 f fi n an c iaipo s i I i on 财务状况表T ax a c c ount i n g 税务会计Acc 0 u ntin g eq u ation 会计等式Arti c u 1 a tio n 勾稽关系Assets 资产Bus i ne s s en t i t y 企业个体Capit a Is t ock 股本Corpo r a lion 公司Cost p rinc i pic 成本原则C red i lor 债权人Defla t ion 通货紧缩Di s cl 0 s u re 批露Expc n s e s 费用Finan ci a 1 sta t erne n I 财务报表F inane i al a c tivities 筹资活动Goin g-concem assumption 持续经营假设Infla t ion 通货膨涨Inves ting a ctivitie s 投资活动Liabiliti e s 负债Negative c ash f 1 ow 负现金流量Op e r a ti n g a c ti v iiie s 经营活动Own e r's equit y 所有者权益Partn e rsliip 合伙企业Pos i live cash flow 正现金流量R e t ai n e d e aniing 留存利润R e V e nue 收入So 1 epropri e to rship 独资企业So 1 V e n c y 淸偿能力St a b 1 e-dolla r assump t ion 稳左货币假设Stockliolde rs 股东Sto c kholders' eq uity 股东权益Win d ow d r es s i ng 门而粉饰中文英文一、资产类 A S sets流动资产Current asse t s说明货币资金Ca S h and cash cqu i v alents现金Cash银行存款Cas h in ba n kOther cash andcash eq uiva其她货币资金 1 ents外埠存款01 h er c i t y C ash i n bank银行本票 C a sh i e f s c heque银行汇票Bank draft信用卡Credit car d信用证保证金L7C Guarant e e dep o s i ts存出投资款Refund ab 1 e depos i t s短期投资Short— t enn in vestment s股票Short-term i n ve s tme n t s — s tockShort—te r m i n v cs t me n is —债券corporate bondsS h ort-l e rni in v estm e n is —corpora基金t e fundsShor i-term i nvestm ents - o t he其她rSh 0 rt — t enn i n v es t men t s f all 短期投资跌价准备i ng p r ice reser v es应收款 A ccoun t recei v ab 1 e应收票据Not e r eceivable银行承兑汇票 B ank a c c e p lance商业歩兑汇票T rade a c c e plan c e应收股利Div i dend rec e i vab 1 e应收利息Inte rest re c e i vabl e应收账款Account rece i v a bl e其她应收款0 111 e r n 0 t e s receiva b le坏账准备Bad d ebt re serv e s预付账款 A dvance mo n eyC 0 ve r de f i cU b y st a te应收补贴款subsidies of recei vable库存资产Inveniori e s物资采购S upp 1 i e s pur c basing原材料Raw m a te r iai s包装物Wrap p age低值易耗品Low— V alue consu mpd o n goods材料成本差异Mat e ria I s cost v a riance自制半成品S emi— F ini s hed goods库存商品 F i n is h e d goodsDif f ere nces b eiwe e n pur c h a sing 商品进销差价and se 1 li n g p ri c e委托加工物资Wo rkinproce s s — outsourcedTrust to and s e 11 t he g ood s on委托代销商品 a missi o n basi sm i s sione d and s e II the goo d s o n 受托代销商品 a mi s sion basis存货跌价准备I nvent o ry falling p r ice rese r v e sCollec t money and send ou t the分期收款发出商品g0 od s by s t age s待摊费用 D e f e rrcd and prep a id e x pc n s es 长期投资Lo n g-1 e r m i n ves t meni长期股权投资Long—t e nn inve s imcni on stocks股票投资I nve s t me n t on stocks其她股权投资Other investm e n t on sto c ks长期债权投资Long —term in v estment o n b ond sS t ock ri g hts i nveslme nt dep rec股权投资减值准备i ation res e r v e s其她债权投资Other inv e simcnt on bondsLong-term inv e stments de p r e c i a 长期投资减值准备t ion rese r vesS toe k right s inv e stm ent d e p股权投资减值准备rec i ation r e ser v e sB c red iior' s rights i nveslment d债权投资减值准备 e p r e ciaiion reser v es委托贷款Entrust 1 oans本金P r incipal利息I n t er e s t减值准备Dep r e ciat i onre s erves固定资产Fix e d assets房屋Buildi n g建筑物Stru c tur e机器设备Mach i n e ry equ i pm e nt运输设备Tra nsporla t ion facilities工具器具Instr u me n is and i mplemeni累计折1 口Accum u lated depr e ci a tionF i xed assets de p rc c i ation r e serv e固定资产减值准备sB u i 1 di n g/struc t ure d epre ciation房屋、建筑物减值准备reser v esMach in e ry eq u ipm e n t d e pr e c i 机器设备减值准备 a tion reserves工程物资P r oj e Cl goods an d mat e ria I专用材料Sp e c ial・p u rpos e materi a 1专用设备t Spec i al— p u rpose eq u ipme n预付大型设备款为生产准备得工具及器具在建工程安装工程在安装设备技术改造工程人修理工程PreP a ymentsforequipmentPrep a rati v e i nslruments an d im p lenient for fabri c ateConsiructi o n— i n・processE r ecti o n work s在建工程减值准备固定资产清理无形资产专利权非专利技术商标权著作权土地使用权商誉Erect i n g equ ipmen t-i n — process Tec h n i cal inn o v ation p r ojec t Gen e r a I overhaul p ro j ec t Consir u c t ion- i n - process de pre c ia t ion res e rvesL i quidati o n of fixed assetsInt a n s I b le assetsPate n IsN on-Pal e n t ST r ademarks, T r a de names无形资产减值准备专利权减值准备商标权减值准备未确认融资费用待处理财产损溢Copy r ightsT enureGoodwil IInta ngib 1 e Asse t sdeprec iationres e r vesP a lent rights dep reci a t ion rese r v e s trad e mark rights depr e c i aiion rese r ves Un a c k nowle d g e d financial cha r ges loss or inc a n d p r e p aidWa i I de a I a s set sLong — erm deferr e d长期待摊费用待处理财产损溢cxpe n sesW a it deal a s sets 1 o ss待处理流动资产损溢or I n eWait d e al i n t angible assets 1 oss or inc二.负债类短期负债短期借款应付票据银行欢兑汇票商业欢兑汇票应付账款预收账款代销商品款应付工资应付福利费应付股利应交税金Liabi 1 i t yCurren t I iabil i tyS h ort-1 erm bo r row i n g Notes p ayableBan k a cce p tan c eT rade acc e pia n c eA c count p a yableDe p o sit receivedProx y sale goods r evenu e Acer u e d wagesAccru e d welfa r ismDivi d e nds payableT ax p a y abl e应交增值税进项税额已交税金转出未交增值税减免税款销项税额出口退税进项税额转出value added lax paya b 1 eW i thho I dings on VATPa y ing taxUnpaid VA T chang e o verTax dedu c lio nS u b st i t uted money on VATTax r e inib u rsemen t fo r ex p ort C h ange o v er w ith n old ings o VAT出口抵减内销产品应纳税额转出多交增值税未交增值税应交营业税应交消费税应交资源税应交所得税Ex POrt dcd uc t domesti c sa 1 e s 0 ods t a X应交土地增值税应交城市维护建设税应交房产税应交土地使用税应交车船使用税应交个人所得税其她应交款其她应付款预捉费用其她负债待转资产价值预计负债长期负债长期借款Overpaid VAT c h ange o ve r Un p aid VATBusine s s tax pa y a b le C onsum p tionlax p ayable Resources tax p a ya b 1 eIneta x p a y abl eI n crement ta x o n land value ayab 1 eTax f or maint a i ning an d buildi n gciti e s payab 1 eHousing p r oper t y t ax pa y ableTenure tax p ay a bleV e hie 1 e and ve s LPT) p ayable Pers on a 1 ine lax Olh e r f und i n payi n gOl h e r payabi e sD r awi n g expe n s e i n advan c eOther I iabilit i ess e 1 u s a ge licen s e plate tax ( VVUpay a blec 0 nfomi i ty with-年内到期得长期借款-年后到期得长期借款应付债券债券而值债券溢价债券折价Pending chan ger o ver ass e t s value Antici p atio n I i a bi I itie sLo n g—term Li a b i 1 i ti e sLong —te r m I o a nsLon s -term I oans due wit h i n one ye a rLo n s — term loans due o v er one year Bon d s pay a bl eF ace value, P a r v aluePreniium on bondsDiscoun t on bond s应计利息长期应付款应付融资租赁款•年内到期得长期应付•年后到期得长期应付专项应付款•年内到期得专项应付•年后到期得专项应付递延税款A ccrued i n t ere s lL 0 ng-te r ni accou n t p a y able Accrued fi n ancial 1 e ase outla y Long— term a c coun t p a y abl e due with i n one y e arLong-t e rm ac c ount pa y able o ver one yearS pccia 1 pa y ableLon g — term s p e c ia 1 payable duewit h in o ne yea rLo n g— term s p e c ia 1 pa yabl e over one ye a rD e f e rral taxes三、所有者权益类资本实收资本（或股本）实收资本实收股本已归还投资资本公积资本（或股本）溢价OWNERS' E QUITYC apitaPa i d—up c a p i t a K o r stock) P a ici-up capi t atPa id— up s lockInvest me n t Return e dCapita I rese rveCpi t al(or Stock ) prem i urn Rccciv e n on — cash don a l e r e接受捐赠非现金资产准备股权投资准备拨款转入外币资本折算差额其她资本公积盈余公积法定盈余公积任总盈余公积法定公益金储备基金企业发展基金利润归还投资利润本年利润利润分配其她转入捉取法定盈余公积捉取法定公益金提収储备基金serveStock righ t i n vestment reserves Allocate sum s ch a ngeover i n F o re i gn c urre n c y cap i t a I Other capital r e scrv e S urplus re s e rV e s Legal su r plus Free su r pl us res e rves LegaI pu b I i c we 1fare fund R e serve fun dEn t erpr i se exp e ns i on Pro fits c ap i taliza d on f i n V e Simen tProfitsC u r r cm y e ar profi t s Pro f itdistri b ution Ol h e r ch engeo verin Wi t hdraw a I 1 e gal surp Ifundre t u rn ous Withdrawal I e gal public we 1 fare fund s Wi I h dra w al le g al pu b lie w cl f a r c捉収企业发展基金捉収职工奖励及福利塵金利润归还投资应付优先股股利提取任意盈余公积应付普通股股利fundsWi t hdrawal re s erv e for busin e ssc X pa n SionWiihd rawal staff and worke rs' bo nus and wel f a re fun dP rofi t s cap i t a 1 iza d o nreturn i n vestmentPrefe r r e d S t o c k divp ayab 1 eW i th d r awal o t her monulat i on fundofdsm 0 n Sto c k d i vidend $ pa ymo n Sto c k d iv i d c n ds c h a ng e转作资本(或股本)得普通股股利to asset s (or stock) 未分配利润Und i s tribuied profitable四、成本类生产成本基本生产成本辅助生产成本制造费用材料费管理人员工资奖金退职金补贴外保劳务费福利费会议费加班餐费市内交通费通讯费电话费水电取暖费税费租赁费管理费车辆维护费油料费培训费接待费图书、印刷费运费CostC 0 st of man u fact ure B ase co st of man u f a c t u reA UX 1 li a r y cost o f manuf a c t ur eManufact u ring ov e rhe a dMater i a IsE X c c u t iv e S al a rie sWagesR etir e menta llowanceBonusOutsourci n gEmplo y ee bCoferem c efeee nefils / w e IfareSpec i a 1 du tiesBus i n e s s ira v e lingCorrespondenc eCorre s po n den c eWai er an d S te a mTaxes and duesRentMa i n tenan ceV e h i c 1 es ma intenanceVe h ides m a i nt e na n ceE d ucat i on a n d t ra iningEnie r ta inmcntBooks and p ri n tingTrans potation保险费支付手续费杂费折I 口费机物料消耗劳动保护费季节性停工损失劳务成本In S U r ance pr e niiummiss i o nSund r y c h a rgesDepre c iat i on exp e nseArtic! e of consumpHo nLab o r p rot e cti o n feesLoss on s e ason a lily cessai i o nSer V i ce cos t s五、损益类收入业务收入主营业务收入产品销售收入服务收入其她业务收入材料销售包装物出租P r ofit an d lossI n eOP ERAT I NG INEPr i ine opera t ing reven ueSa 1 es revenueScrv i c e revenueO t he r operatin g revenue Sales mat e r i a 1 sWra p page leaseR e in i se ri g hl of a s s els rev e nu出让资产使用权收入返还所得税其她收入投资收益短期投资收益长期投资收益Re i mbursement ofinetaxOl h e r revenu elives tmenl ineCurr e nt in V es t ment i neL 0 ng—erm investm e n tineWiihdr a wa 10 f en t rust loansreser计提得委托贷款减值准备补贴收入国家扶持补贴收入其她补贴收入营业外收入非货币性交易收益现金溢余S u bsid ize Su b sidiz erevenuerevenue from c ou n t r y Other subsid i ze r e ve n ue NON-OP E RATING INENon-cash deal inc处置固定资产净收益出售无形资产收益固定资产盘盈罚款净收入支岀业务支出主营业务成本产品销售成本服务成本Cash ov e ra g eNel ine on d i sposal o f fixed a s s etsInc on s a le s o f in t a ngibl e asse t sF i xed ass e ts inv e ntory profitNet ame rcement incOutla yR evenue c h argesOperalin g costsCost of goo d s soldCos t o f scrv i ce主营业务税金及附加营业税消费税城市维护建设税Tax and assoc i a le c ha rgeS a 1 e s ta XConsumpt i on taxTax fo r ma i nta i ning a n d bu i Idi ng c i ti e s资源税Rcsour c es tax土地增值税Increme ntia x on land v alue其她业务支出0 t he r bus i n ess ex p e n se销售其她材料成本Olhe r cost of materi a 1 sale其她劳务成本0 th e r c 0 s t o f service其她业务税金及附加费Olh er tax and ass ociate ch a rge费用 E xpenses营业费用Ope rati ng e x p cns e s代销手续费 C onsignm e nt mis s ion ch arg e运杂费Trans polalion保险费I n s urance pr e miuni展览费Exh i bi t i 0 n fee s广告费Adverti s in g f e es管理费用 A dminiss t ra t iv e exp e n s es职1:工资S t af f Salar i es修理费Repair c h a r ge低值易耗摊销Article of c on s u mptio n办公费Offic e al Iowan c e差旅费Tr a ve 1 lin g expense工会经费L a b our u n ion ex p endit ur e研究与开发费Re s ea rchand development expen s e福利费Emp 1 oye e b enefits /we Ifare职工教育经费Pe r so n nd educat i o n待业保险费U nem p loymcni i nsurance劳动保险费Labour insura nee医疗保险费Medi c a 1 insurance会议费Cof e remc e聘请中介机构费Int e rm e diary org a n s咨询费诉讼费Legal cost业务招待费 B u s i n e ss e n t ertainment技术转让费Tech nolo gy tra nsferfees矿产资源补偿费M i neral resour c es pen s a t ion f ees扌II污费P 0 1 lutio n discharg e f e es房产税Hou s ing propc r ty la x车船使用税Veh i c 1 e and vessel us a g e lie e nse p 1 ate tax (VVULPT)土地使用税Tenu r e tax印花税S t amp ta x财务费用 F i nan c e charge利息支出I n t ere s I e xch ange汇兑损失For e ig n ex ch a n geloss备项手续费Ch a rge f or tro u b le各项专门借款费用S p eci a 1 —b or r owi ng c ost 营业外支出Nonbusin e ss exp en d i t ure捐赠支出Donat i on outl a y减值准条金Depre c iatio n res e rve s非常损失Ex t r aordinary 1 ossN et loss 0 n disposa 1 o f fixed 处理固定资产净损失tsL OSS on s ales o f i n t angible 出售无形资产损失t s固定资产盘亏Fixe d a sseis in v cntory 1 o $ s 债务重组损失Los s on a r rangemc n t罚款支出Amercement outlay所得税I n e t a X以前年度损益调整Prior year i n e adj ustme n t a s se a ss e。
财务术语中英文对照大全
财务术语中英文对照大全，财务人必备！目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对账单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收账款Account receivable应收票据Note receivable起运点交货价shipping point目的地交货价destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach账龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格shipping point目的地抵岸价格destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names着作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings 股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础Basis（现金流量表）财务状况变动表中的营运资金基础Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股账面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收账款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNPdeflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losse。
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财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。
Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。
比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧，所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。
Activity ratio 活动比率: 资产周转率，即销售收入除以净资产（或总资产）。
它表明企业在销售过程中利用资产的效率，而不考虑资本的来源。
零售业和服务业的活动比率通常比较高。
制造业通常是资本密集型的，固定资产的流动资产较多，因此其活动比率也就比较低。
Allcation of costs 成本的分配:将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。
Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。
通常是指商誉、专利或其他无形资产，或者债券的发行费用。
Assets 资产: 企业所拥有的财产，可能包括固定资产、流动资产和无形资产。
Asset turnover: 资产周转率Auditing 审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。
Auditors’ report审计报告:根据法律规定，有限公司每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。
为了确认这一点，审计师需要检查公司的会计报表。
如果他们对报表不满意，他们就会出具“保留意见”，提了同报表中他们认为错误或不确定的项目。
审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。
Authorized capital 核定资本:经过核定允许发行的实收资本额。
在核定资本的时候，公司需要支付印花税。
如果在核定资本额的全部股票都发行完之后，董事们还希望发行新的股票，则需要得到股东的允许。
一旦批准之后，公司的董事会就可以在批准的额度内随意发行新的股票。
Bad debit 坏账: 是指永远无法回收的应收账款。
“注销”一笔坏账的意思就是按照所注销的金额减少应收账款的总额，同时在损益表中将这项内容列作费用，作为利润的减项。
Balance sheet 资产负债表:显示了企业在某个时点上的财务状况。
它总括了企业所拥有的资产、所有者投资的权益以及企业的负债。
简单来说，就是企业所拥有的资产以及这些资产的来源。
Bonds 债券: 或者称作debentures(债券)，是借款的一种方式。
Book value 账面价值: 或者称作账面净值，是资产的购置成本减去累计折旧的差额。
Break-even point 盈亏平衡点:在盈亏平衡点的销售量上，总销量额和总成本相等，公司既没有利润也没有亏损。
在该点上，销售量的利润贡献刚好等于回定成本。
盈亏平衡销售量（销售的产品单位）是固定成本总额除以单位利润贡献计算出来的。
盈亏平衡销售周转额是盈亏平衡销售量乘以单位销售价格计算出来的。
Budget 预算:这是英国的叫法。
在美国，预算也叫做商业计划（Business plan）是指某个期间内的财务目标管理计划。
预算需要行动计划的支持，通过行动计划达到预算所要求的财务目标。
预算提供了协调公司内部不同部门活动、测试活动计划可行性的一种方法。
员工对预算的承诺和他们在以预算制定中的参与度以及完成预算所能带来的个人利益预期成正比。
Budgetary control 预算控制:这是整个制定预算、测量实际结果、将结果与预算相比较以发现偏差的来源，并据此确定新计划调整方向的过程。
Burden 制造费用: 这是美国的叫法，即制造费用，指对产品或服务价值没有直接贡献的费。
Capital 资本:它有不同的意义（比如存款、现金储备、企业中的权益），但大多数情况下都是指金钱。
资本投资的意思是购买像机器设备之类的长期资产，而不是购入货物转手出售，或者是购买服务之类的东西。
Capital employed 使用的资本: 对企业进行投资所使用的资金。
其计算方法是：实收资本加上留存收益和长期贷款；或者是总资产减去流动负债。
Capital expenditure 资本支出:即购入固定资产。
Capital surplus 资本公积:出售股票时，股票价格减去其票面价值的那部分差额。
比如，100股票面价值为1英镑的新股票，按照每股5英镑的市场价格出售，企业的实收资本将增加100英镑，剩下的400英镑将记入资本公积。
资本公积表明公司通过出售股票进一步融资的能力，因此可以将其看作是财务实力的一项指标。
Cash 现金:从字面上看，现金就是指钱，或者是银行账户里随时可以提取的资金。
Cash flow 现金流:是指现金收入（从销售产品等处产生）和现金支出（支付成本与费用）的差额。
不严格来说，现金流可以指经营现金流或者净现金流量。
经营现金流是税后利润（在美国是净利润）加上折旧计算得出的。
它表明企业产生了多少可以用于扩张业务或从事其他活动的现金。
但是，受很多因素影响，包括权责发生制会计的使用，现金流只能表明真正的现金流量情况。
公司的净现金流量经营现金流的净值（由非现金收入和费用调整过的利润）、资产现金流净值（净资产的增减）以及筹资现金流（实收资本、借款和股利变动引起的资金净流入或净流出）。
Cash flow forecast 现金流预测:一段时期内公司现金流入和流出的预测，它和盈利能力没有直接联系。
Cash flow statement 现金流量表:在英国也叫做资金来源与运用表，在美国则叫做财务状况变动表。
它对一段时期内公司经营活动、营运资本和固定资产的变动进行现金流上的分析。
Chairman’s Statenent 主席报告书:它是公司董事会主席对过去会计期间发生的活动与未来计划、前景所作的声明，是年度报告的一部分。
Common stock 普通股:这是美国的叫法，在英国称为Ordinary shares。
股东按股票的票面价值支付的金额。
Consistency convention 一致性原则: 这是一种会计原则，要求各个会计账目的分录保持一致，这样不同报表之间才具有可比性。
如果会计处理方法上发生了改变，那么公司就应该在财务报表附注上对此作出说明。
而且在某些情况下，公司需要公布两套报表，以说明会计方法的变更会如何改变报表的数据。
Consolidation 合并: 在一套报表里综合反映母公司和所有子公司的活动。
合并报表可能和集团里单个公司的报表很不一样，国为一方的利润可能会和另一方的亏损相抵消，而且成本又会重新分配到损益表中的各个项目里。
:Contingent liabilities 或有负债:这些是公司在资产负债表日之后也许会发生、或者很可能会发生的负债。
在年度报表公布的时候，公司应当在报表的附注里列出或有负债。
或有负债的例子包括正在进行的一项针对公司的诉讼案件，一旦败诉，它就要付出巨额的成本。
Contribution 贡献: 销售收入减去变动成本就是产品的利润贡献，该数额是弥补公司总固定成本的一个贡献，其超出部分就是公司的利润。
有时贡献也被称作毛利、总边际利润或标准边际利润。
Cost benefit analysis 成本效益分析:投资或经营活动的变化所增加的效益减去所增加的成本。
Cost of ownership 所有权成本获得和经营一项资产的成本。
Cost of sales 销货成本:提供产品或服务的过程中可以直接追溯的成本。
在零售业中，销货成本通常是指产品的购入价格，有时也加上运输成本。
在制造业里，销货成本包括原材料成本加上变动劳动力成本，有时候还加上制造设备的折旧。
Creative accounting 创造性会计:会计的很多方面都依赖于主观判断而不是客观事实。
因此，在不同的会计判断下，同一个企业所做出的报表可能会大不一样。
这个过程蕴涵着大量创造的空间，从最好的角度来看，它能更加准确地反映企业的真实状况;而从最差的角度来看，它会带来欺诈行为。
Creditors 应付账款:这是英国的叫法，在美国，应付账款叫做Accounts payable。
它是公司从供应商那里购入商品和服务、但尚未支付的款项。
Creditors’days应付账款周转期:这是英国的叫法，美国把应付账款周转期叫做Payables’days。
应付账款周转期也就是应付账款的信用期限，其计算公式是应付账款除以日均采购金额，或者是应付账款×365/销货成本。
它表明企业对供应商付款的平均期限。
该期限越长，它利用供应商的资金来为自己的经营活动进行融资的程度就越高。
从财务上来看，这是一件好事，但如果公司积欠的应收账款过多，供应商可能会感到不安，结果就可能会影响今后的货物供应。
Current assets 流动资产:作为公司主营业务消耗出售的资产，比如现金、应收账款、原材料存货、在制品和产成品以及企业为购买商品或服务而预付的款项。
Current liabilities 流动负债: 所有一年内到期的债务，包括应付账款、透支或短期贷款以及其他已到期的长期贷款。