会计报表术语中英文对照
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。
常用会计名词（中英文对照）[小编整理]
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常用会计名词（中英文对照）[小编整理]第一篇：常用会计名词(中英文对照)常用会计名词（中英文对照）accelerated depreciation method 加速折旧法 account 账户account payable 应付账款account receivable 应收账款accountant会计师、会计人员 accounting会计accounting cycle 会计循环 accounting equation会计等式accounting information system 会计信息系统accrual-basis accounting 应计制会计、权责发生制会计accrued expense 应计费用、预提费用accrued revenue应计收入accumulated depreciation累计折旧 acid-test ratio酸性测试比率，速动比率additional paid-in capital 超额缴入股本adjusted trial balance 整后试算平衡表 adjusting entry调整分录aging-of-accounts method账龄分析法allowance for doubtful accounts呆帐准备备抵allowance for uncollectible accounts坏帐准备 allowance method备抵法 amortization 摊销分期偿还 asset资产 audit审计authorization of stock 额定股本 average-cost method平均成本法 bad-debt expense 坏帐费用 balance sheet 资产负债表bank reconciliation 银行存款余额调节表 bank statement 银行对账单 board of directors 董事会 bond 债券bond discount 债券折价 bond premium 债券溢价 book value 账面价值 brand names 商标breakeven point 保本点、盈亏平衡点 budget 预算 capital 资本、资金capital expenditure 资本性支出 cash budget 现金预算cash disbursements journal 现金支出日记账 cash flow 现金流量cash payment journal 现金支出日记账 cash receipts journal 现金收入日记账 cash-basis accounting 现金收付制会计certified management accountant(CMA)注册管理会计师certified public accountant(CPA)注册公共会计师 chart of accounts 会计科目表check register 支票登记簿closing entries 结账分录closing the accounts 结账collection period 收账日期common stock 普通股conservatism 保守主义、稳健原则contingent liability 或有负债 contra account 备抵账户 control account 统驭账户 controller 主记长 copyright 版权 corporation 公司 cost allocation 成本归集 cost of capital 资本成本 cost of good sold 商品销售成本cost of goods available for sale 可供销售商品成本 cost of sales 销售成本cost-benefit analysis 成本-效益分析 credit 贷credit memorandum or credit memo 贷项备忘录 creditor 债权人 current asset 流动资产 current liability 流动负债 current ratio 流动比率 database 数据库days’ sales in receivables debit 借debit memo 借项备忘录 debt ratio 负债比率 debtor 债务人deferred revenue 递延收入depletion expense 折耗费用deposit in transit 未达账项 depreciation 折旧 direct cost 直接成本direct write-off method 直接注销法 disclosure principle 充分披露原则 dividends 股利double-declining-balance depreciation method 双倍余额递减法 due date 到期日earnings per share 每股收益 efficient capital market 有效资本市场 employee compensation 员工薪酬 entity 实体estimated residual value 预估残余价值 expense 费用extraordinary gains and loss 营业外收入和支出financial accounting 财务会计Financial Accounting Standards Board(FASB)财务会计准则委员会 financial budget 财务预算 financial statements 财务报表finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法 fiscal year 会计年度 fixed asset 固定资产 fixed cost 固定成本 flexible budget 弹性预算foreign-currency exchange rate 汇率franchises 特许经营权general journal 普通日记账 general ledger 总账generally accepted accounting principles(GAAP)公认会计原则goodwill 商誉 gross margin 总边际 gross profit 毛利gross profit percentage 毛利率historical cost 历史成本horizontal analysis 水平分析法imprest system 定额备用金制income from operations 主营业务收入 income statement 利润表、损益表income summary 收益汇总indirect cost 间接成本intangible asset 无形资产 interest rate 利率 internal control 内部控制 inventory 存货inventory turnover 存货周转率 invoice 发票 journal 日记账last-in, first-out(LIFO)后进先出法lease 租赁ledger 分类账lesser 承租者 lessor 出租者 liability 负债 licenses 执照 liquidation 清偿liquidity 偿付能力long-term asset 长期资产long-term liability 长期负债low-of-cost-or-market rule 成本与市价孰低法 maker of a note 出票人management accounting 管理会计 market value 市价matching principle 配比原则materials inventory 库存原材料maturity date 到期日maturity value 到期价值merchandising company 商业企业 mixed cost 混合成本 mortgage 抵押multi-step income statement 多步式损益表 net earnings 净收益 net income 净收益 net loss 净损失 net present value 净现值 net profit 净利润 net purchases 购货净额 net sales 销售净额 nominal account 名义账户nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额note payable 应付票据note period 票据期限note receivable 应收票据 note term 票据条款 operating cycle 营运周期operating expense 营业费用operating income 营业收入operating lease 经营性租赁opportunity cost 机会成本other expense 其它费用 other revenue 其他收入 outstanding check 未处理支票 outstanding stock 发行在外股票 owner withdrawals 业主提款owner’s equity 股东权益、所有者权益、业主权益paid-in capital 缴入股本par value 每股面值parent company 母公司partnership 合伙 patent 专利权 payroll 工资periodic inventory system 定期盘存制、实地盘存制permanent account 永久账户perpetual inventory system 账面盘存制、永续盘存制petty cash 零用现金 plant asset 厂场资产post closing trial balance 结账后试算平衡表 posting 结账preferred stock 优先股prepaid expense 预付费用、待摊费用principle 本金proprietorship 独资purchases journal 购货日记账 quick ratio 速动比率rate of return on common stockholders’ equity 普通股股东权益收益率 rate of return on total assets 总资产报酬率 real account 实账户retained earnings 留存收益return on equity 权益报酬率revenue 收入revenue principle 收入实现制reversing entry 转回分录 sales 销售收入 sales discount 销售折扣 sales journal 销售日记账 sales on credit terms 赊销sales returns and allowance 销售退回及折让 sales revenue 销售收入 shareholder 股东short-term note payable 短期应付票据 single-step income 单步式损益表 special journal 特种日记账specific-unit-cost method 个别计价法 standard cost 标准成本statement of cash flows 现金流量表statement of financial position 财务状况表statement of owner’s equity 所有者权益变动表 static budget 静态预算straight-line depreciation method 直线折旧法subsidiary company 子公司 subsidiary ledger 明细分类账 sunk cost 沉没成本target cost 目标成本temporary account 临时账户time value of money 货币时间价值time-period concept 会计分期假设trademark 商标transaction 交易treasury stock 库存股份trial balance 试算平衡表 unearned revenue 未实现收入units-of-production depreciation method 工作量折旧法variable cost 变动成本 vertical analysis 垂直分析法weighted-average cost method 价权平均计价法 work sheet 工作底稿 working capital 营运资金第二篇：测量学名词中英文对照测绘学名词(中英对照)01.001 测绘学 surveying and mapping, SM01.002 中华人民共和国测绘法 Law of Surveying and Mapping of the People's Republic of China01.003 测绘标准 standards of surveying and mapping01.004 测量规范 specifications of surveys01.005 地形图图式 topographic map symbols01.006 大地测量学 geodesy01.007 地球形状 earth shape, figure of the earth01.008 重力基准网 gravity standard network01.009 重力场gravity field01.010 地心坐标系 geocentric coordinate system01.011 地球椭球 earth ellipsoid01.012 大地原点 geodetic origin01.013 水准原点 leveling origin01.014 测量标志survey mark01.015 测量觇标observation target01.016 高程基准height datum01.017 1954年北京坐标系Beijing geodetic coordinate system195401.018高程系统height system01.019平均海[体]面mean sea level01.020黄海平均海[水]面Huanghai mean sea level01.021海拔height above sea level01.022海军导航卫星系统Navy Navigation Satellite System，NNSS01.023NAVSTAR全球定位系统NAVSTAR Global Positioning System，NAVSTAR GPS01.024 惯性测量系统inertial surveying system，ISS01.025 摄影测量与遥感学photogrammetry and remote sensing01.026 航空摄影测量aerophotogrammetry, aerial photogrammetry01.027 航天摄影测量（又称“太空摄影测量”）space photogrammetry01.028 非地形摄影测量non-topographic photogrammetry01.029 水下摄影测量underwater photogrammetry01.030 航空航天摄影aero—space photogrammetry01.031 航空遥感aerial remote sensing01.032 航天遥感space remote sensing01.033 图像image01.034 影像image, imagery01.035 图形Graphics01.036判读（又称“判释”、“解译”）interpretation01.037 模拟摄影测量analog photogrammetry01.038 解析摄影测量analytical photogrammetry, numerical photogrammetry01.039数字摄影测量digital photogrammetry01.040数字地图模型（又称“数值地型”）digital terrain model, DTM01.041 遥感图象处理image processing of remotesensing01.042 遥感模式识别pattern recognition of remote sensing01.043 地图制图学（又称“地图学”）cartography01.044 地理坐标网geographic graticule01.045 经纬网fictitious graticule01.046 方里网kilometer grid01.047 邻带方里网grid of neighboring zone01.048 坐标格网coordinate grid01.049 地理坐标参考系geographical reference system，GEOREF01.050 地图map01.051 地形图topographic map01.052平面图plan01.053 普通地图general map01.054 专题地图thematic map01.055 地图集atlas01.056 地球仪globe01.057 地图规范map specifications01.058 地图生产map production01.059 地图投影map projection01.060 地图编制（又称“编图”）map compilation01.061 地图复制map reproduction01.062 地图印刷map printing01.063 地图利用map use01.064 地图量算cartometry01.065 机助地图制图computer-aided cartography，computer-assisted cartography, CAC01.066 自动化制图automatic cartography01.067 自动绘图automatic plotting01.068 图形显示graphic display01.069 遥感制图remote sensing mapping01.070 地名学toponomastics, toponymy01.071 地名geographical name, place name01.072 工程测量学engineering surveying01.073 比例尺scale01.074 基本比例尺basic scale01.075 等高线contour01.076 等高距contour interval01.077 测量平差survey adjustment，adjustment of observations01.078 精度估计precision estimation01.079 精［密］度precision01.080 准确度accuracy01.081 偶然误差accident error01.082 系统误差systematic error01.083 粗差gross error01.084 常差constant error01.085 多余观测redundant observation01.086 闭合差closing error, closure01.087 限差tolerance01.088 相对误差relative error01.089 绝对误差absolute error01.090 中误差mean square error01.091 误差椭圆error ellipse01.092 边长中误差mean square error of side length01.093 测角中误差mean square error of angle observation01.094 方位角中误差mean square error of azimuth01.095 坐标中误差mean square error of coordinate01.096 点位中误差mean square error of a point01.097 高程中误差mean square error of height01.098 国土基础信息系统land base information system01.099 大地控制数据库geodetic data base01.100 重力数据库gravimetric data base01.101 地形数据库topographic data base01.102 地理信息系统geographical information system，GIS01.103 地图数据库map data base01.104 地图数据库管理系统cartographic data base management system01.105 地名数据库place-name data base01.106 地籍信息系统cadastral information system01.107 土地信息系统land information system，LIS01.108 制图专家系统cartographic expert system01.109 海洋测绘hydrographic surveying and charting01.110 测绘仪器instrument of surveying and mapping01.111 大地测量仪器geodetic instrument01.112 测距仪distance measuring instrument，rangefinder01.113 重力仪gravimeter01.114 定位系统positioning system01.115 摄影测量仪器photogrammetric instrument01.116 立体测图仪stereoplotter01.117 数字摄影测量工作站 digital photogrammetric station01.118 全数字化自测图系统full digital automatic mapping system01.119 图形输入设备graphic input unit01.120 图形输出设备graphic output unit01.121 中国测绘学会Chinese Society of Surveying and Mapping，CSSM01.122 国际测绘联合会International Union of Surveying and Mapping，IUSM01.123 国际测量师联合会Federation Internationale des Geometres，FIG（法语）01.124 国际大地测量学与地球物理学International Union of Geodesy and Geophysics，IUGG01.125 国际大地测量学协会International Association of Geodesy IAG01.126 国际摄影测量与遥感学会 International SocietyforPhotogrammetry and Remote Sensing，ISPRS01.127 国际地图学协会International Cartographic Association，ICA01.128国际海道测量组织International Hydrography Organization, IHO第三篇：物流常用名词中英文对照物流常用名词中英文对照alternate tiers row pattern交错码放AGV无人搬运车anchoring 膨胀螺丝AS/RS(Automatic Storage Retrieval System)自动存取机/系统自动存取仓储系统自动仓库系统assembly packaging集合包装average inventory平均存货battery电瓶beam橫撑，横梁belt conveyor皮带式输送机（带）block pattern row pattern整齐码放bonded warehouse国际物流中心保税仓库brick pattern砌砖式码放buffer stock 缓冲储备cantilever shalving悬臂架cargo freight 货物carrying搬运chain conveyor链条式输送机（带）charger充电机cold chain system冷冻链系统common carrier 公共承运人consolidation装运整合container terminal集装箱中转站contract carrier 契约承运人contract logistics契约物流counterbalance truck平衡式电动(柴油、电动、瓦斯)堆高机cycle inventory周期存货delivery配送depalletizer托盘拆垛机devanning拆箱diagonal bracing斜撑dock leveller月台调整板dock shelter 月台门封(充气式,非充气式)double-deep pallet racking双层深式重型物料钢架drive-in pallet racking直入式重型物料钢架dry cargo干货dunnage填充electronic data interchange电子资料交换EDIexport processing zone加工出口区fill rate供应比率floor utilization percentage地面面积利用率flow(dynamic)racking重型流力架flow(dynamic)rack shelving 轻型(料盒、纸箱)流力架forklift truck 叉车four-way reach truck四向式电动堆高机frame 支柱组frame feet脚底板frame joint柱连杆freight container货物集装箱general cargo一般货物hand pallet truck油压拖板车horizontal bracing橫撑industrial door 工业门industrial vehicle工业车辆intermodal transportation复合一贯运输lashing捆扎加固levelling plate垫片LGV激光引导无人搬运车 load efficient装载效率loading and unloading 装卸logistical utilities物流效用logistics物流materials handling物料搬运mezzanines floor 积层架mini-load AS/RS料盒式自动仓库系統mobile dock leveller月台桥板mobile shelving移动柜net unit load size 净单元货载尺寸operation area 理货区order picking truck电动拣料车order picking指令拣选order shipped complete订货完成率packaged cargo包装货物packaging包装pallet托盘，(木质)栈板pallet container栈板笼架pallet pool system 通用托盘系统pallet racking传统式重型物料钢架palletization托盘化palletizer托盘堆垛机palletizing pattern托盘装载方式pick up货物聚集picking拣货，拣选作业pictorial marking for handling货运标识pinwheel pattern针轮式码放plan view size平面尺寸plastic bin物料盒plastic pallet塑胶栈板platform物流容器，站台，月台physical distribution model物流标准powered pallet truck电动拖板车powered stacker自走式电动堆高机push-back pallet racking后推式重型物料钢架rack 货架rack notice标示牌reach truck前伸式电动堆高机returnable container 通用容器roll container笼车roller conveyor滚筒式输送机（带）safety pin插销safety stock 安全储备scrubber洗地机shed临时周转仓库shelving轻量型物料钢架shuttle car梭车slat conveyor条板式输送机（带）slotted-angle shelving角钢架sorting 分类special cargo特殊货物spot stock现场储备stacker crane自动存取机高架吊车stacking堆垛stockout frequency缺货频率storage存储support bar跨梁surface utilization percentage表面利用率sweeper扫地机table trolley物流台车third part logistics第三方物流third party logistics service provider第三方物流服务商transit inventory中转存货transportation运输transportation package size by modular coordination 运输包装系列尺寸tray conveyor盘式输送机（带）truck terminal卡车货运站turntable转盘(变更输送方向)unit load单元货载unit load system单元货载系统upright支柱upright protctors护脚value added network—VAN加值网络vanning装箱vertical conveyor垂直输送机very narrow aisle truck窄巷道电动堆高机warehouse仓库WCS(Warehouse Control System)仓储控制系统WMS(Warehouse Management System)仓储管理系统第四篇：质量管理中英文名词对照质量管理中英文名词对照质量管理中英文名词对照表Accuracy 准确度Active 主动Action 评价.处理Activity 活动Add 加Addition rule 加法运算规则Analysis Covariance 协方差分析Analysis of Variance 方差分析Appraisal Variation 评价变差Approved 承认ASQC 美国质量学会Attribute 计数值Audit 审核Automatic database recovery 数据库错误自动回复 Average平均数balance平衡Balance sheet 资产负债对照表Binomial 二项分配Body 机构Brainstorming Techniques 脑力风暴法Business Systems Planning 企业系统规划 Cable 电缆Capability 能力Cause and Effect matrix 因果图.鱼骨图 Center line 中心线check 检查Check Sheets 检查表Chi-square Distribution 卡方分布Clutch spring 离合器弹簧Coining 压印加工Common cause 共同原因Complaint 投诉Compound factor 调合因素Concept 新概念Condenser 聚光镜Conformity 合格Connection 关联Consumer’s risk 消费者之风险Control 控制Control characteristic 管制特性Control chart管制图Control plan 管制计划Correction 纠正Correlation Methods 相关分析法Cost down 降低成本CPI: continuouse Process Improvement 连续工序改善Creep 渐变Cross Tabulation T ables 交叉表CS: customer Sevice 客户中心Cushion 缓冲Customer 顾客DSA: Defects Analysis System 缺陷分析系统Data 数据Data Collection 数据收集Data concentrator 资料集中缓存器DCC: Document Control Center 文控中心Decision 决策.判定Defects per unit 单位缺点数Description 描述Detection 难检度Device 装置Digital 数字Do 执行DOE: Design of Experiments 实验设计Element 元素Else 否则Engineering recbnology 工程技术Entropy 函数Environmental 环境Equipment 设备Estimated accumulative frequency 计算估计累计数EV: Equipment Variation 设备变异Event 事件External Failure 外部失效,外部缺陷FA: Failure Analysis 坏品分析Fact control 事实管理Fatique 疲劳FMEA: Failure Mode and Effect analysis 失效模式与效果分析FPY 合格率FQA: Final Quality Assurance 最终品质保证FQC: Final Quality control 最终品质控制Full-steer 完全转向function 职能Gauge system 量测系统Grade 等级Gum-roll 橡皮滚筒Health meter 体重计Heat press 冲压粘着Histogram 直方图Hi-tech 高科技hypergeometric 超几何分配hysteresis 磁滞现象Improvement 改善Inductance 电感Information 信息Initial review 先期审查Inspection 检验Internal Failure 内部失效,内部缺陷IPQC: In Process Quality Control 制程品质控制IQC: Incomming Quality Control 来料品质控制ISO: International Organization for Standardization 国际标准组织 Law of large number 大数法则Link 连接LCL: Lower Control limit 管制下限LQC: Line Quality Control 生产线品质控制LSL: Lower Size Limit 规格下限Machine 机械Manage 管理Materials 物料Measurement 量测Median 中位数Miss feed 漏送Module,sub-system,sub-unit 单位Momentum 原动力Monte garlo method 原子核分裂热运动法MSA: Measurement System Analysis 量测系统分析Multiplication rule 乘法运算规则NIST 美国:标准技术院Normal 常态分布Occurrence 发生率On.off system 开,关系统Operation Instruction 作业指导书Organization 组织Parameter 参数Parto 柏拉图Parts 零件Parts per million 不良率Passive 消极的,被动的Plan 计划Pulse 脉冲Policy 方针Population 群体Power 力量,能源PQA: Process Quality Assurance 制程品质保证Practice 实务Precision 精密度preemptive 先占式多任务Pressure 压缩Prevention 预防Probability 机率Probability density function 机率密度函数Procedure 流程Process 过程Process capability analysis 制程能力分析图Process control and process capability 制程管制与制程能力Producer’s risk 生产者之风险Product 产品Production 生产Program 方案Projects 项目QA: Quality Assurance 品质保证QC: Quality Control 品质控制QE: Quality Engineering 品质工程QFD: Quality Function Desgin 品质机能展开Quality 质量Quality manual 品质手册Quality policy 品质政策Random experiment 随机试验Random numbers 随机数Range 全距Record 记录Reflow 回流Reject 拒收Repair 返修Repeatusility 再现性Reproducibility 再生性Requirement 要求Residual 误差Response 响应Responsibilities 职责Review 评审Reword 返工Robustness 稳健性Rolled yield 直通率RPN: Risk Priority Number 风险系数sample 抽样,样本Sample space 样本空间Sampling with replacement 放回抽样Sampling without peplacement 不放回抽样Scatter diagram 散布图分析Scrap 报废Screw 螺旋Severity 严重度Shot-peening 微粒冲击平面法Simple random sampling 简单随机取样Size 规格SL: Size Line 规格中心线Slip 滑动Stratified random sampling 分层随机抽样SOP: Standard Operation Procedure 标准作业书SPC: Statistical Process Control 统计制程管制Special cause 特殊原因Specification 规范SQA: Source(Supplier)Quality Assurance 供货商品质保证Stage sampling 分段随机抽样Standard Deviation 标准差Sum of squares 统计表supplier平方和System 供方systematic sampling 系统,体系Statistical tables 系统抽样Taguchi-method 田口方法Technical committees 技术委员会Test piece 测试片Theory 原理Time stamp 时间戳印Time-lag 延迟Title 标题Torque 转矩Total 求和TQC: Total Quality Control 全面品质控制TQM: Total Quality Management 全面品质管理 Traceablity 追溯Training 培训Transaction processing and logging 交易处理 Trouble 困扰Up and down 上和下UCL: Upper Control Limit 管制上限 USL: Upper Size Limit 规格上限Validation 确认Variable 计量值Variance 变异和Vector 向量Verification 验证Version 版本VOC: voice of Customer 客户需求 VOE: Voice of Engineer 工程需求第五篇：品管中英文名词对照品管中英文名词对照Accuracy 准确度Active 主动Action 评价.处理Activity 活动Add 加Addition rule 加法运算规则Analysis Covariance 协方差分析Analysis of Variance 方差分析Appraisal Variation 评价变差Approved 承认 ASQC 美国质量学会 Attribute 计数值 Audit 审核Automatic database recovery 数据库错误自动回复Average平均数 balance平衡Balance sheet 资产负债对照表 Binomial 二项分配 Body 机构Brainstorming Techniques 脑力风暴法Business Systems Planning 企业系统规划 Cable 电缆 Capability 能力Cause and Effect matrix 因果图.鱼骨图Center line 中心线check 检查Check Sheets 检查表Chi-square Distribution 卡方分布Clutch spring 离合器弹簧Coining 压印加工 Common cause 共同原因 Complaint 投诉Compound factor 调合因素 Concept 新概念 Condenser 聚光镜 Conformity 合格 Connection 关联Consumer’s risk 消费者之风险 Control 控制Control characteristic 管制特性 Control chart 管制图 Control plan 管制计划 Correction 纠正Correlation Methods 相关分析法 Cost down 降低成本CPI: continuouse Process Improvement 连续工序改善Creep 渐变Cross Tabulation T ables 交叉表 CS: customer Sevice 客户中心Cushion 缓冲 Customer 顾客DSA: Defects Analysis System 缺陷分析系统 Data 数据Data Collection 数据收集Data concentrator 资料集中缓存器DCC: Document Control Center 文控中心 Decision 决策.判定Defects per unit 单位缺点数 Description 描述 Detection 难检度 Device 装置 Digital 数字 Do 执行DOE: Design of Experiments 实验设计 Element 元素 Else 否则Engineering recbnology 工程技术Entropy 函数Environmental 环境 Equipment 设备Estimated accumulative frequency 计算估计累计数EV: Equipment Variation 设备变异 Event 事件External Failure 外部失效,外部缺陷 FA: Failure Analysis 坏品分析 Fact control 事实管理 Fatique 疲劳FMEA: Failure Mode and Effect analysis 失效模式与效果分析FPY 合格率FQA: Final Quality Assurance 最终品质保证 FQC: Final Quality control 最终品质控制 Full-steer 完全转向 function 职能Gauge system 量测系统 Grade 等级 Gum-roll 橡皮滚筒 Health meter 体重计 Heat press 冲压粘着 Histogram 直方图 Hi-tech 高科技hypergeometric 超几何分配hysteresis 磁滞现象Improvement 改善Inductance 电感Information 信息 Initial review 先期审查 Inspection 检验Internal Failure 内部失效,内部缺陷IPQC: In Process Quality Control 制程品质控制IQC: Incomming Quality Control 来料品质控制ISO: International Organization for Standardization 国际标准组织Law of large number 大数法则 Link 连接LCL: Lower Control limit 管制下限 LQC: Line Quality Control 生产线品质控制LSL: Lower Size Limit 规格下限Machine 机械Manage 管理Materials 物料Measurement 量测Median 中位数Miss feed 漏送Module,sub-system,sub-unit 单位 Momentum 原动力Monte garlo method 原子核分裂热运动法MSA: Measurement System Analysis 量测系统分析Multiplication rule 乘法运算规则 NIST 美国:标准技术院 Normal 常态分布 Occurrence 发生率 On.off system 开,关系统Operation Instruction 作业指导书Organization 组织Parameter 参数 Parto 柏拉图 Parts 零件Parts per million 不良率 Passive 消极的,被动的 Plan 计划 Pulse 脉冲 Policy 方针 Population 群体 Power 力量,能源PQA: Process Quality Assurance 制程品质保证Practice 实务Precision 精密度preemptive 先占式多任务Pressure 压缩Prevention 预防Probability 机率Probability density function 机率密度函数Procedure 流程Process 过程Process capability analysis 制程能力分析图Process control and process capability 制程管制与制程能力Producer’s risk 生产者之风险Product 产品Production 生产Program 方案 Projects 项目QA: Quality Assurance 品质保证 QC: Quality Control 品质控制QE: Quality Engineering 品质工程QFD: Quality Function Desgin 品质机能展开 Quality 质量Quality manual 品质手册Quality policy 品质政策Random experiment 随机试验 Random numbers 随机数 Range 全距 Record 记录 Reflow 回流 Reject 拒收 Repair 返修Repeatusility 再现性 Reproducibility 再生性 Requirement 要求Residual 误差Response 响应Responsibilities 职责Review 评审Reword 返工 Robustness 稳健性 Rolled yield 直通率RPN: Risk Priority Number 风险系数 sample 抽样,样本 Sample space 样本空间Sampling with replacement 放回抽样Sampling without peplacement 不放回抽样Scatter diagram 散布图分析Scrap 报废Screw 螺旋Severity 严重度Shot-peening 微粒冲击平面法Simple random sampling 简单随机取样 Size 规格SL: Size Line 规格中心线 Slip 滑动Stratified random sampling 分层随机抽样SOP: Standard Operation Procedure 标准作业书 SPC: Statistical Process Control 统计制程管制 Special cause 特殊原因 Specification 规范SQA: Source(Supplier)Quality Assurance 供货商品质保证Stage sampling 分段随机抽样 Standard Deviation 标准差 Sum of squares 统计表 supplier平方和 System 供方systematic sampling 系统,体系Statistical tables 系统抽样Taguchi-method 田口方法 Technical committees 技术委员会 Test piece 测试片 Theory 原理Time stamp 时间戳印Time-lag 延迟Title 标题Torque 转矩Total 求和TQC: T otal Quality Control 全面品质控制 TQM: Total Quality Management 全面品质管理 Traceablity 追溯 Training 培训Transaction processing and logging 交易处理 Trouble 困扰 Up and down 上和下UCL: Upper Control Limit 管制上限 USL: Upper Size Limit 规格上限 Validation 确认 Variable 计量值 Variance 变异和 Vector 向量Verification 验证 Version 版本VOC: voice of Customer 客户需求 VOE: Voice of Engineer 工程需求质量相关术语英中文对照IQC: incomming quality control 进料检验LQC: line quality control 生产线品质控制IPQC: inprocess quality control 制程品质控制FQC: final quality control 最终品质控制OQC: outgoing quality control 出货品质控制PQA: process quality control 制程品质保证FQA: final quality assurance 最终品质保证SQA: source(supplier)quality assurance 供应商品质保证DAS: defect analysis system 缺陷分析系统DCC: document control center 文控中心QCC: quality control circle 品管圈QA: quality assurance OR quality audit 品质保证品质稽核QC: quality control 品质控制QE: quality engineering 品质工程TRAINING: 培训ZD: zero defect 零缺陷FMEA: failure mode and effects analysis 潜在缺陷模式和影响分析FMA: failure mode analysis 故障模式分析FEA: failure effect analysis 故障效应分析FCA: failure criticality analysis 故障危害度分析FA: failure analysis 坏品分析 CS: customer service 客户服务CPI: continuous process improvement 连续工序改善DOE: design of experiment 实验设计SQC: statistical quality control 统计品质控制TQC: total quality control 全面品质控制CWQC: company-wide quality control 全公司品质管理GWQC:group-wide quality control 全集团品质管理PDCA: plan do check action 计划执行检查矫正AQL: acceptable quality level 允收水准(接收质量限)SOP: standard operation procedure 操作标准SIP: standard inspection procedure 检验标准IE: industrial research 工业工程MR: method research 方法研究OR: operation research 工作研究VE: value engineering 价值工程5W2H: what 做什么？有必要吗？ Why 为什么要做？目的在哪里？where 哪里做？没有更合适的地方吗？When 何时做？时间是否合适？Who 谁做？有没有更合适的人？How 如何做？有没有更好的方法？how much 需要的成本如何？4M1E: manpower 人员method 方法machine 机器material物料environment 环境。
会计报表及原则中英文对照
•会计报表中英文对照Accounting1. Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc.2. Objectives of financial reporting: 财务报告的目标Financial reporting should:(1) Provide information that helps in making investment and credit decisions.(2) Provide information that enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.3. Basic accounting assumptions 基本会计假设(1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.(3) Time period assumption 会计分期假设This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar YearNext most typical time segment = Fiscal Year(4) Monetary unit assumption 货币计量假设This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.This assumption provides support for the "Historical Cost" principle.4. Accrual-basis accounting 权责发生制会计5. Qualitative characteristics 会计信息质量特征(1) Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is:Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the companycan prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.(2) Relevance 相关性Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).(3) Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.(4) Comparability 可比性Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices.Consistency: suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount. (5) Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.(6) Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7) Conservatism 谨慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8) Timeliness 及时性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6. Basic accounting elements 基本会计要素(1) Asset 资产An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) Liability 负债A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3) owners’ equity 所有者权益Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’ equity of a company is also known as shareholders’ equity.(4) Revenue 收入Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.(5) Expense 费用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’ equity, other than those relating to appropriations of profits to owners.(6) Profit 利润Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.7. Five measurement attributes 会计计量属性(1) Historical cost 历史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2) Current replacement cost 现时重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(3) Net realizable value 可实现净值Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) Present value 现值Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal.Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(5) Fair value 公允价值Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.8. Financial statements 财务报表(1) Balance sheet 资产负债表A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.(2) Income statement 损益表An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) Statement of cash flows 现金流量表A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.(4) Statement of changes in owners’equity 所有者权益变动表A statement of changes in owners’ equity reports the changes in owners’ equity for a specific period of time.(5) Notes to financial statements 财务报表附注Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. Accounting entry 会计分录Debit: CashCredit: Common Stock10. Basic accounting equation 基本会计等式Assets = Liabilities + owners’ equity11. List of present and potential users of financial information 财务信息的使用者investors, creditors, employees, suppliers, customers, and governmental agencies.Definitions of Four Categories of Financial AssetsA financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinablepayments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.四类金融资产的定义为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。
会计报表各科目的中英文对照
资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 Including：Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long—term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资: Long—term investment：其中：长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减:累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减:固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中：土地使用权 Including and use rights递延资产（长期待摊费用）Deferred assets其中：固定资产修理 Including：Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中：特准储备物资 Among it：Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计 Total Assets资产负债表（续表) Balance Sheet项目 ITEM短期借款 Short—term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利） Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long—term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负债合计 Total liabilities＊少数股东权益 Minority interests实收资本（股本） Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本Legal person”s capital其中:国有法人资本 Including：State—owned legal person”s capital集体法人资本Collective legal person”s capital个人资本 Personal capital外商资本 Foreign businessmen”s capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including：statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital＊未确认的投资损失（以“—”号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder”s equity负债及所有者权益总计 Total Liabilities ＆ Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中:出口产品销售收入 Including:Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less:Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入） Including：Interest expenses （minusinterest ihcome) 汇兑损失（减汇兑收益）Exchange losses（minus exchange gains）产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add:Income on investment加:营业外收入Add:Non-operating income减：营业外支出Less：Non—operating expenses加：以前年度损益调整Add:adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit现金流量表Cash Flows StatementPrepared by：Period: Unit：Items1.Cash Flows from Operating Activities：01)Cash received from sales of goods or rendering of services02）Rental receivedValue added tax on sales received and refunds of value03）added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09）Cash paid for goods and services10)Cash paid for operating leases11）Cash paid to and on behalf of employees12）Value added tax on purchases paid13)Income tax paid14）Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub—total of cash outflows19)Net cash flows from operating activities2。
三大会计报表中英文对照
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中:原材料Including：Raw materials产成品（库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long—term investment:其中：长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets—cost减：累计折旧Less：Accumulated Dpreciation固定资产净值Fixed assets—net value减:固定资产减值准备Less：Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中：土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中：固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中：特准储备物资Among it：Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表（续表）Balance Sheet项目ITEM短期借款Short—term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润（股利）Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long—term loans payable应付债券Bonds payable长期应付款long—term accounts payable专项应付款Special accounts payable其他长期负债Other long—term liabilities其中:特准储备资金Including：Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本）Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person”s capital其中:国有法人资本Including:State-owned legal person”s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen”s capital资本公积Capital surplus盈余公积surplus reserve其中：法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities ＆Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减:产品销售税金Less：Sales tax产品销售成本Cost of sales其中:出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益）Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add:Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non—operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period：Unit:Items1。
大会计报表中英文对照
资产负债表BalanceSheet项目 ITEM货币资金 Cash短期投资 Shortterminvestments应收票据 Notesreceivable应收股利 Dividendreceivable应收利息 Interestreceivable应收帐款 Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货 Inventories其中：原材料Including:Rawmaterials产成品库存商品Finishedgoods待摊费用 Prepaidanddeferredexpenses待处理流动资产净损失 UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear 其他流动资产 Othercurrentassets流动资产合计 Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment合并价差Incorporatingpricedifference长期投资合计 Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备 Less:Impairmentoffixedassets固定资产净额 Netvalueoffixedassets固定资产清理 Disposaloffixedassets工程物资 Projectmaterial在建工程 ConstructioninProgress待处理固定资产净损失 UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产 Intangibleassets其中:土地使用权 Includinganduserights递延资产长期待摊费用Deferredassets其中:固定资产修理 Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资 Amongit:Speciallyapprovedreservingmaterials 无形及其他资产合计 Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计 TotalAssets资产负债表续表BalanceSheet项目 ITEM短期借款 Short-termloans应付票款 Notespayable应付帐款 Accountspayab1e预收帐款 Advancesfromcustomers应付工资 Accruedpayro1l应付福利费Welfarepayable应付利润股利Profitspayab1e应交税金 Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用 Provisionforexpenses预计负债 Accruedliabilities一年内到期的长期负债 Longtermliabilitiesduewithinoneyear其他流动负债 Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款 Long-termloanspayable应付债券 Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债 Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计 Totallongtermliabilities递延税款贷项 Deferredtaxationcredit负债合计 Totalliabilities少数股东权益 Minorityinterests实收资本股本SubscribedCapital国家资本 Nationalcapital集体资本 Collectivecapital法人资本 Legalperson"scapital其中:国有法人资本 Including:State-ownedlegalperson"scapital 集体法人资本 Collectivelegalperson"scapital个人资本 Personalcapital外商资本 Foreignbusinessmen"scapital资本公积 Capitalsurplus盈余公积 surplusreserve其中:法定盈余公积 Including:statutorysurplusreserve公益金 publicwelfarefund补充流动资本 Supplermentarycurrentcapital未确认的投资损失以“-”号填列Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计 Totalshareholder"sequity负债及所有者权益总计 TotalLiabilities&Equity利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出减利息收入Including：Interestexpensesminusinterestihcome 汇兑损失减汇兑收益Exchangelossesminusexchangegains产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears 利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit现金流量表CashFlowsStatementPreparedby: Period:Unit:Items:01Cashreceivedfromsalesofgoodsorrenderingofservices02RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalue03addedtaxpaid04Refundofothertaxesandlevyotherthanvalueaddedtax07Othercashreceivedrelatingtooperatingactivities08Sub-totalofcashinflows09Cashpaidforgoodsandservices10Cashpaidforoperatingleases11Cashpaidtoandonbehalfofemployees12Valueaddedtaxonpurchasespaid13Incometaxpaid14Taxespaidotherthanvalueaddedtaxandincometax17Othercashpaidrelatingtooperatingactivities18Sub-totalofcashoutflows19Netcashflowsfromoperatingactivities:20Cashreceivedfromreturnofinvestments21Cashreceivedfromdistributionofdividendsorprofits 22CashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangible 23assetsandotherlong-termassets26Othercashreceivedrelatingtoinvestingactivities 27Sub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassets28andotherlong-termassets29Cashpaidtoacquireequityinvestments30Cashpaidtoacquiredebtinvestments33Othercashpaidrelatingtoinvestingactivities34Sub-totalofcashoutflows35Netcashflowsfrominvestingactivities:36Proceedsfromissuingshares37Proceedsfromissuingbonds38Proceedsfromborrowings41Otherproceedsrelatingtofinancingactivities42Sub-totalofcashinflows43Cashrepaymentsofamountsborrowed44Cashpaymentsofexpensesonanyfinancingactivities 45Cashpaymentsfordistributionofdividendsorprofits 46Cashpaymentsofinterestexpenses47Cashpaymentsforfinanceleases48Cashpaymentsforreductionofregisteredcapital51Othercashpaymentsrelatingtofinancingactivities 52Sub-totalofcashoutflows53NetcashflowsfromfinancingactivitiesSupplementalInformationCashReceiptsandPayments56Repaymentofdebtsbythetransferoffixedassets57Repaymentofdebtsbythetransferofinvestments58Investmentsintheformoffixedassets59RepaymentsofdebtsbythetransferofinvestoriesActivities62Netprofit63Addprovisionforbaddebtorbaddebtwrittenoff64Depreciationoffixedassets65AmortizationofintangibleassetsLossesondisposaloffixedassets,intangibleassets66andotherlong-termassetsordeduct:gains67Lossesonscrappingoffixedassets68Financialexpenses69Lossesarisingfrominvestmentsordeduct:gains70Deferedtaxcreditordeduct:debit71Decreaseininventoriesordeduct：increase72Decreaseinoperatingreceivablesordeduct:increase 73Increaseinoperatingpayablesordeduct:decrease74Netpaymentonvalueaddedtaxordeduct:netreceipts 75Netcashflowsfromoperatingactivities76cashattheendoftheperiod77Less:cashatthebeginningoftheperiod78Plus:cashequivalentsattheendoftheperiod79Less:cashequivalentsatthebeginningoftheperiod 80Netincreaseincashandcashequivalents现金流量表的现金流量声明拟制人：时间：单位：项目流量从经营活动：01所收到的现金从销售货物或提供劳务02收到的租金增值税销售额收到退款的价值03增值税缴纳04退回的其他税收和征费以外的增值税07其他现金收到有关经营活动08分,总现金流入量09用现金支付的商品和服务10用现金支付经营租赁11用现金支付,并代表员工12增值税购货支付13所得税的缴纳14支付的税款以外的增值税和所得税17其他现金支付有关的经营活动18分,总的现金流出19净经营活动的现金流量流向与投资活动：20所收到的现金收回投资21所收到的现金从分配股利,利润22所收到的现金从国债利息收入现金净额收到的处置固定资产,无形资产23资产和其他长期资产26其他收到的现金与投资活动27小计的现金流入量用现金支付购建固定资产,无形资产28和其他长期资产29用现金支付,以获取股权投资30用现金支付收购债权投资33其他现金支付的有关投资活动34分,总的现金流出35的净现金流量,投资活动产生流量筹资活动：36的收益,从发行股票37的收益,由发行债券38的收益,由借款41其他收益有关的融资活动42,小计的现金流入量43的现金偿还债务所支付的44现金支付的费用,对任何融资活动45支付现金,分配股利或利润46以现金支付的利息费用47以现金支付,融资租赁48以现金支付,减少注册资本51其他现金收支有关的融资活动52分,总的现金流出53的净现金流量从融资活动的外汇汇率变动对现金增加现金和现金等价物补充资料活动和筹资活动,不参与现金收款和付款56偿还债务的转让固定资产57偿还债务的转移投资58投资在形成固定资产59偿还债务的转移库存量净利润现金流量从经营活动62净利润63补充规定的坏帐或不良债务注销64固定资产折旧65无形资产摊销损失处置固定资产,无形资产66和其他长期资产或减：收益67损失固定资产报废68财务费用69引起的损失由投资管理或减：收益70defered税收抵免或减：借记卡71减少存货或减：增加72减少经营性应收或减：增加73增加的经营应付账款或减：减少74净支付的增值税或减：收益净额75净经营活动的现金流量增加现金和现金等价物76的现金,在此期限结束77减：现金期开始78加：现金等价物在此期限结束79减：现金等价物期开始80,净增加现金和现金等价物。
会计名词中英文对照
会计名词中英文对照abnormal damage and loss 非常损失abnormality 异常性absorption costing 归纳成本法accelerated depreciation method 加速折旧法accelerated deprecviation 加速折旧account 会计科目account analysis method 账户分析法Accountant 会计人员Aaccounting basis 会计基础accounting changes 会计变动accounting cycle 会计循环accounting error 会计错误accounting income 会计所得Accounting Report 会计报告ARaccounts receivable 应收帐款accountting rate of return 会计报酬率accrual basis 应计基础accrued expenses 应计费用accrued items 应计项目accrued liabilities 应计负债accrued revenues 应计收益accumulated depreciation 累计折旧accumulated rights 累积权益acid-test ratio(quick ratio) 酸性测验比率activity accounting 作业会计( 责任会计)activity based cost system 作业制成本制度activity or productivity analysis 活动/生产能力activity variance 作业差异activity-based accounting 作业制会计activity-based costing 作业制成本actual costing 实际成本法actual costs 实际成本additional markup 再加价additional markup cancellation 再加价取销adjusting 调整aging of accounts receivable 帐龄分析法all financial resources concept 全部财务资源观念allowable cost 可允成本allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法American Accounting Association美国会计学会AAA annuity 年金applied factory overhead 已分摊制造费用appraisal 估价appraisal costs 鉴定成本asset gain 资产利益asset loss 资产损失Assets 资产authorized capital stock 实收股本average costs 平均成本avoidable cost 可免成本backflush costing 回溯成本制backflush costing 回溯成本制(倒流式成本法)bad debt expense 坏帐损失balance sheet 资产负债表bank overdraft 银行透支bank reconciliation 银行存款调节表bank statement 银行对账单base inventory 基期存货base year 基期Basic Objectives of Accounting 基本会计目的basic principles 基本原则betterment and replacement 改良及重置billing on contract 预收工程款bonds 公司债bonus and profit sharing plan 员工奖金及分红book value per share 每股账面价值book value 账面价值book value(carrying value) 账面价值borrowing of long-term debt 举借长期负债breakeven point 损益两平点breakeven time 损益两平时间=BETbudget variance 预算差异budget 预算budgeted factory overhead rate 预计制造费用分摊率budgeted volume 预算能量building 房屋business cycle 商业循环business function cost 商业函数byproduct 副产品call price 赎回价格capacity variance 产能差异capital 资本capital asset 资本资产capital budgeting 资本预算capital expenditure 资本支出capital lease 资本租赁capital stock 股本(资本)capitalization=capitalized 资本化carrying amount 账面价值carrying costs 储存成本cash basis 现金基础cash budget 现金预算cash cycle 现金循环cash disbursement journal 现金支出簿cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等值cash flows from financing activities 理财活动之现金流量cash flows from investing 投资活动之现金流量cash flows from operating activities 营业活动之现金流量cash inflow 现金流入cash receipts journal 现金收入簿cash surrender value of life insurance 人寿保险现金解约价值cash yield ratio 现金收益率cause and effect 因果causes of depreciation 折旧之原因change in estimate 估计的变动changes and correction of depreciation 折旧之变动与更正changes in accounting estimate 会计估计之变动changes in accounting principles 会计原则之变动charge to accumulated depreciation 冲销累计折旧charge to asset account 记入资产账户choice criterion 选择基准claims 请求权clock card 计时卡closing 结账collection method 收现法combined financial statement 综合报表combined revenues 综合效益common cost 共同成本common stock 普通股common-size financial statement 共同比财务报表comparability 比较性completed contract method 全部完工法completed performance method 全部履行法compound interest 复利comprehensive allocation method 全面分摊法comprehensive income 综合净利condition 情况conference method 商议法consignment-in 承销品consignment-out 寄销品consistency principle 一贯原则consolidated financial statement 合并报表construction in progress 在建工程container deposits 容器及瓶箱押金contingent liabilities 或有负债continual improvement standard cost 持续修正之标准成本continuous budget 连续预算contribution margin 边际贡献contribution-margin ratio 边际贡献率control 控制control chart 管制图controllability 可控性controllable cost 可控制成本controller 会计长controlling account 统制账户conversion costs 加工成本convertible securities 可转换证券copyright 版权或著作权cost management 成本管理cost absorption 成本吸纳cost accounting 会计成本cost allocation base 成本分配基础cost allocation method 成本分摊法cost allocation 成本分摊cost application 成本分摊cost application base 成本分摊基础cost center 成本中心cost drivers 成本动因cost estimation 成本估计cost flow assumption 成本流动假设cost index 成本指数cost method 成本法cost object 成本课体cost objective 成本目标cost of capital 资金成本cost of doing business 从业成本cost of quality program 质量规画成本cost pool 成本库cost prediction 成本预计cost principle 成本原则cost recovery method 成本收回法cost 成本cost-benefit approach 成本-效益分析法cost-benefit relationship 成本效益关系coupons=trading stamps 兑换券credit card sale 信用卡销货cross allocation method 交叉分摊法current adjustment 当期调整法current assets 流动资产current cost 现时成本current entry value 现时投入价值current liabilities 流动负债current operating income concept 当期营业所得观念current ratio 流动比率current value 现值debit and credit rules 借贷法则debt restructuring 债务之整理decision model 决策模式decision table 决策表decision units 决策单位decision usefulness 决策有用性decreasing charge method 递减折旧法deferred charges 递延借项deferred credits 递延贷项deferred income tax 递延所得税deferred items 递延项目deferred method 递延法deferred payments 延迟付款definition of depreciation 折旧的意义delayed costing 递延成本制department budget 部门预算dependent variable 依变数depreciable assets 折旧性资产depreciable cost 折旧成本depreciation and cash flow 折旧与现金流量depreciation and income determination 折旧与损益衡量depreciation and income taxes 折旧与所得税depreciation and replacement of asset 折旧与资产重置depreciation expense 折旧费用depreciation methods 折旧方法depreciation 折旧detailed accounting principles and procedures 详细会计原则及程序development stage 设立阶段development 发展differential cost 差异成本direct allocation method 直接分摊法direct approach 直接法direct costing 直接成本法direct costs 直接成本direct exchange 直接交换direct financing lease 直接融资租赁direct labor costs 直接人工成本direct labor mix variance 直接人工组合差异direct labor yield variance 人工产出差异direct material mix variance 直接原料配合差异direct material yield variance 直接原料产出差异direct materials costs 直接材料成本direct materials inventory 直接材料存货direct method 直接法direct pricing直接评价法direct reduction method 直接冲销法discount rate 折现率discounted cash flow=DCF 现金流量折现discounted present value 折现值discounting notes receivable 应收票据贴现discovery value 发现价值dishonored notes receivable 拒付票据disposal date 处分日disposal of noncurrent assets 处分非流动资产dividend-on stock 附息股dividends 股利donated assets 受赠资产double-entry bookkeeping 双式(复式)簿记down-stream sales 顺流销货dual-transaction concept 双重交易观念earned 已赚得earning 盈余earnings per share(EPS) 每股盈余economic benefit 经济效益Economic Event 经济事项economic order quantity=EOQ 经济订购量economic resources 经济资源effective rate 有效利率effective yield 有效收益率effectiveness 效益efficiency 效率efficiency variance 效率差异effort 努力elements in determining depreciation charges 计算折旧费用之因素elements of financial statements 财务报表的基本要素elements of income statement 损益表之组成要素employee discount 员工折扣或优待employee stock option plan 员工认股计划engineered costs 工程性成本environment 企业环境EPS under complex capital structure 复杂资本结构之每股盈余EPS under simple capital structure 简单资本结构之每股盈余Equity 权益equity method 权益法equity securities 权益证券equivalent units 约当产量estimated items 估计项目estimated liabilities 估计负债events 事件excess materials requisition 超耗材料领料单exchange 交换exchange rate effects 汇率变动之影响exchange transaction 交换交易ex-divdend stock 除息股exit value 变现价值expected actual standard 预期实际标准expected annual volume 预计年产能量expected practical capacity 预期实际产能expected value 期望值expected variance 预计差异Expenses 费用experience curve 经验曲线ex-right 除权股external failure costs 外部失败成本extraordinary repairs 大修face amount ( per value ) 面值factory overhead 工厂费用factory variance 间接制费fair value 公平价值feedback 回馈feedback value 回馈价值financial accounting 财务会计financial budget 财务预算financial capital 财务资本financial flexibility 财务弹性financial leverage 财务杠杆financial leverage index 财务杠杆指数financial planning model 财务规划模式financial position 财务状况financial position form 财务状况式financing 融资finished goods inventory 制成品存货first-in,first-out,FIFO 先进先出法fixed assets 固定资产fixed budget 固定预算fixed costs 固定成本fixed-price contract 固定价格契约flexible budget 弹性预算flexible-budget variance 弹性预算差异flow 流量flow through method 当期认列法FOB shipping point 起运点交货follow-up 跟催for financial reporting purpose 财务报表目的fractional share 畸零股fractional share right 畸零股权free on board destination 目的地交货free on board shipping point 起运点交货freight-in 进货运费from operations 由营业产生者full cost 全部成本full costing method 全部成本法full costing or absorption costing 全部成本法functional causes 功能因素functional pricing 功能评价法funds 基金future cost 未来成本futures contract 买卖期货合约gain contingency 或有利得gain or loss on disposal 出售损益Gains 利得general journal 普通日记簿generally accepted accounting principles 一般公认会计原则Gereral-purpose financial statements 一般目的财务报表gerneral journal 普通日记簿goods in transit 在途存货goodwill 商誉gross change method 总变动法gross margin 销货毛利gross price 总额法gross profit method 毛利法group depreciation 集体折旧法guaranteed bonds 保证公司债handling 处理及移转费用high-low method 高低点法historical cost 历史成本horizontal analysis 水平分析ideal standard 理论标准idealism 理想性idle time 空闲时间if converted method 如果转换法income bonds 收益公司债income reporting 所得报告income statement 损益表income statement approach 损益表法income summary 本期损益income tax 所得税income tax allocation 所得税分摊income tax expense 所得税费用income tax payable 应付所得税income tax payable 应付所得税indexation 指数换算法indirect approach 间接法indirect costs 间接成本indirect labor costs 间接人工成本indirect manufacturing costs 间接制造成本industrial engineering approach 工业工程法inflow of cost 成本流入inflows 流入Information system 信息系统installment method 分期付款法installment sales method 分期付款销货法interest bearing notes 附息票据interest method 利息法interest rate 利率in-term reports 期中报告internal accounting 内部会计internal failure costs 内部失败成本internal rate of return 内部报酬率interperiod tax allocation 跨期间所得税分摊intraperiod tax allocation 同期内所得税分摊inventory holding loss 存货持有损失inventory method 盘存法inventory turnover 存货周转率investing and financing activities not affecting cash 不影响现金之投资及理财活动investment center 投资中心investment tax credit 投资租税抵减investments and funds 投资资及基金issuance for cash 现金发行issuance of capital stock 发行股本issuance of securities 发行证券交换issued capital stock 实收资本JIT costing 及时成本制job costing 分批成本制job order 分批工作单job-cost record or job-cost sheet 分批成本单job-cost systems or job-order costing systems 分批成本制job-order product-costing systems 分批产品成本制度joint cost 联合成本joint product 联产品journal 分录簿/ 日记簿journalizing 分录just-in-time costing 及时生产制just-in-time purchasing 及时化采购land 土地land improvement 土地改良物lagging 延期入账last-in,first-out, LIFO 后进先出法learning curve 学习曲线lease contract 租约leasing 租赁legal form 法律形式Liabilities 负债liability method 负债法liability ratio 负债比率life-cycle budget 生命周期预算life-cycle costing 生命周期成本life-cycle costing 生命周期成本制line of business 主要行业link chain method 连索法liquidity 流动性list price 标价long-term liabilities 长期负债long-term liabilities due within one year 长期负债一年内到期部份long-term liability due within one year 长期负债将于一年内到期loss 损失loss contingency 或有损失loss on purchase commitment 进货合约损失Losses 损失lower of cost or market 成本与市裋价谁低法lump-sum purchase 整批购买machinery and equipment 机器及其他设备managed costs 管理性成本management accounting 管理会计management by exception 例外管理management by objectives = MBO 目标管理management control system 管理控制制度manufacturers or dealers profit or loss 制造商或经销商损益manufacturing 制造业manufacturing expenses 制造费用manufacturing overhead 制造负荷margin of safty 安全边际margin of safty ratio 安全边际率markdown 减价markdown cancellation 减价取销market method 市价法market price 市价market rate 市场利率market share variance 市场占有差异market size variance 市场数量差异market value 市价总值marketable securities 有价证券market-value approach 市价法markup 加价master budget 主预算(整体预算)master-budget activity 整体预算作业量matching principle 配合原则materiality 重要性materials requirements planning =MRP 材料需求规划materials requistions or stores requistions 领料单matrix allocation method 矩阵分摊法maximum capacity 最高能量Measurability 可衡量性measurement date 衡量日merchandise inventory 商品存货mislead 误导mixed cost 混合成本moving average method 移动平均法moving cost reduction standard cost 以移动成本减少之标准成本natural business year 自然营业年度natural resources 自然资源nature of depreciation 折旧的性质nearness to cash 接进现金的程度negative goodwill 负商誉net additional markup 净再加价net after-tax cash outflow 税后净现金流出net assets 资产净值net cash inflows 现金净流入net change method 净变动法net economic benefits 净经济效益net income 净利net markdown 净减价net of tax method 税后净额法net present value 净现值net price method 净额法net profit on operation 经营净利net realizable value 净变现法new-product lead time 新产品前置时间nil 无折扣nominal(temporary) accounts 虚账户(临时账户)noncash issuance of capital stock 非现金发行noncontrollable cost 不可控制成本nonlinear cost function 非线形成本函数non-value-added cost 非附加价值成本normal capacity 正常能量normal costing 正常成本法normal spoilage 正常耗损normal standard 正常标准normal volume 正常产能notes issued for cash 以应付票据举借资金notes receivable 应收票据objective function 目标函数one transaction concept 单一交易观念operating budget 营业预算operating costing 作业成本制operating cycle 营业循环operating cycle 营业周期operating department 业务部门operating income 营业利益operating lease 营业租赁operation 作业operation costing 作业成本制operational assets 营业用资产operations management 作业管理opinion 意见书opportunity cost 机会成本ordering costs 订购成本ordinary bonds 普通公司债ordinary repairs 一般修护organization cost 开办费organization structure 组织架构original sales price 原始售价other assets 其他资产other liabilities 其他负债outastanding capital stock 流通在外股本outcomes 结果outflow of cost 成本流出outflows 流出outlay cost 实支成本out-of-pocket cost 付现成本overapplied overhead 多分摊制造费用p / v chart 利量图parameter 参数parent-subsidiary 母子公司partial allocation method 部分分摊法par-value method 面值法payback method 回收期限法payments to stockholders 对股东的各项支付payoff matrix 偿付矩阵payoff table 偿付表payoffs 偿付percentage of completion method 完工比例法percentage of outstanding receivables 帐款余额百分比法percentage of sales 销货百分比法percentage-of-completion method 完工比例法performance plans 绩效计划performance reports 绩效报告period costs 期间成本period expense 期间费用periodic inventory method 定期盘存制periodic inventory system 定期盘存制permanent difference 永久性差异perpetual inventory method 永续盘存制perpetual inventory system 永续盘存制petty cash 零用金physical causes 物质因素physical inventory 实地盘存制physical measure method 实体衡量法planning 规划plant and equipment 厂房及设备plant assets 厂房设备posting 过账practical capacity 实际产能practical capacity 实质能量preferred stock 特别股premiums 赠品prepaid expensespreparing financial statements 决算报告preparing trial balance 试算present cost 现时成本present value 现值pretax account income 税前会计所得prevention costs 预防成本previous-department costs 前部成本price / earning ratio 价格盈余比较price index 价格指数price index approach 物价指数法price variance 价格差异price/earings ratio (P/E ratio ) 价格盈余比率primary EPS 基本每股盈余prime costs 主要成本prior period adjustment 前期损益调整probability 机率probable 很有可能process 程序process costing 分步成本制process product-costing system 分步产品成本制度process-costing system 分步成本制product cost 产品成本product costs 产品成本product life cycle 产品生命周期product master 产品母版product overcosting 产品成本溢计product undercosting 产品成本短计product warranty 产品售后服务保证production cost report 生产成本报告production department 生产部门production lead time 生产前置时间production runs 生产批量production volume variance 产量差异production-order systems 生产单制度profit center 利润中心profit margin 纯益率profitability accounting 责任会计profitability analysis 获利分析能力profit-volume chart 利量图program design 程序设计programmed costs 规划性成本project 专案project cost variance 项目成本差异project schedule variance 项目进度差异purchase discount and allowance 进货折扣及让价purchase discounts 进货折扣purchase in the open market 从公开市场买回注销purchase journal 进货簿purchase return 进货退出purchase return and allowance 进货退出及让价purchase-ordering lead time 订购前置时间qualitative 品质性quality 品质quality cost 质量成本quality driver 品质动因quantitative 数量性quantitative factors 定量因素quantity discount 数量折扣quasi-reorganization 公司重整quick assets 速动资产quoted market price 股票之成交价quality 品质quantity variance 数量差异rate variance 工资率差异viewthready marketability 变现性real capital 实质资本real rate of interest 真实利率real(permanent) accounts 实账户(永久账户) realizable 可实现realized 已实现realized capital gains or losses 未实现资本增值或损失rearrangement and moving cost 重新安装及迁移成本reasonably possible 有可能receivable turnover 应收帐款周转率receivables 应收款项recognizing a minimum liability 认列最低负债recording depreciation 折旧之记录recoverability 回收性refinancing 再融资refundable deposits 存入保证金registered bonds 记名公司债relevant costs 攸关成本relevant revenues 攸关收入reliability 可靠性remote 极少可能reorder point 再订购点reorganization 重整repairs and maintenance 修理与维护replacement method 重置法required rate of return =RRR 必要报酬率research 研究reserve 准备reserve for asset replacement 资产重置准备reserve for bad debt 坏帐准备reserve for depreciation 折旧准备reserve for liabilities 负债准备responsibility accounting 责任会计responsibility centers责任中心responsibility center责任会计retail inventory method 零售价法retained earnings 保留盈余retirement method 报废法return on stockholder's equity 股东权益报酬率return on total assets 资产报酬率revenue center 收入中心revenue driver 收益动因revenue expenditure 收益支出revenue principle 收益原则Revenues 收益revenues collected in advancereward 报酬reworked units 再制品right-on 附权股risk 风险risk seeking 追求风险ROI 投资报酬率rolling budget 滚动预算safety stock 安全存量sale and leaseback 固定资产售后租回sales discount 销货折扣sales journal 销货簿sales mix 销售组合sales quantity variance 销售数量差异sales return and allowance 销货退回及让价sales return 销货退回sales volume variance 销售数量差异sales,abandonment and exchange 出售、报废与交换sales-type lease 销售型租赁salses mix variance 销售配合差异scrap 残料scrap value 残值secret reserve 秘密准备segment 部门segment reporting 部门别损益报告问题segment(department) 部门selection of depreciation policy 折旧政策之选择self-constructed assets 自建资产self-insurance 自保selling price 售价semifixed cost 半固定成本semivariable cost 半变动成本sensitivity analysis 敏感度分析sequential allocation method 按顺序分摊法sequential tracking 连续追踪service cost 服务成本service department 服务部门service hours method 工作时间法service life 估计耐用年限service potential 服务潜能setup time 试车时间shares 股份short-term debt refinancing 短期负债作长期再融资short-term investment (temporary investment) 短期投资/ 临时投资similar assets 类似资产simple interest 单利single-rate method 单一分摊法single-step format 单站式(损益表之格式)source documents 交易凭证sources or inflow of working capital 运用资金之来源(流入)special column 专栏special depreciation system 特殊折旧法special journal 特种日记簿specific identification 个别认定法specific performance method 特定履行法spending variance 用款(支出)差异standard cost 标准成本standard costing 标准成本法standard costs 标准成本standard hours allowed 允许标准工时standard hours earned 已得标准工时standard hours worked 已投标准工时standard mill of material 标准材料清单Statement of cash flows 现金流量表statement of change in financial position 财务状况变动表statement of changes in owner's equity 业主权益变动表statement of changes in stockholder's equity 股东权益变动表Statement of earnings 盈余表statement of financial position 财务状况表statement of sources and applications of Funds 资金来源去路表step allocation method 阶梯分摊法step-down allocation method 梯形分摊法stock 存量stock appreciation rights (SARs) 股票增值权stock appreciation rights plan 股票增值权计划stock certificate 股票stock dividend 股票股利stock right 认股权stock rights 认股权stock warrant 认股证stock warrants 认股证stockholders' equity 股东权益stockout 缺货stockout cost 缺货成本straight-line method=SL 直线法strategy 策略subsequent events 期后事项subsidiary accounts 明细账substitution method 替换法subunit 次级单位successful effort method 探勘成功法successful-efforts method 探勘成功法sunk cost 沉没成本support department 支持部门supporting schedules 补充附表suspense account 悬帐target cost 目标成本tax effects 租税影响数taxable income 课税所得the time value of money 货币的时间价值throughput time 生产时间time driver 时间动因time tickets 工时单time to market 上市时间time value of money 货币时间价值time-adjusted rate of return 调整时间后报酬率timeliness 时效性times interest earned 赚取利息倍数timing difference 时间性差异total project approach 总方案法trade discount 商业折扣trade-in 抵换trademarks 商标权transaction 交易transactions approach 交易法transfer of assets in full settlement 债务人移转资产以清偿负债transfer price 转拨价格transferred-in costs 转入成本treasurer 财务长treasury stock 库藏股票(库藏股本)treasury stock method 库藏股票法trial and error 试误法troubled debt restructuring 财务困难之债务整理turnover 周转率two transactions concept 两项交易观念unavoidable cost 不可免成本uncertainty 不确定性undepreciated cost 未折旧成本underapplied overhead 少分摊制造费用understandability 可了解性unearned revenue=payment received in advance 预收收益uniformity 统一性unissued capital stock 未发行股本unit pricing 单位评价法units-of-output method 生产数量法unrealized discovery value 未实现发现价值usage variance 用量差valuation account 评价科目valuation allowance 备抵跌价损失value added cost 附加价值成本value chain 价值炼variable budget 变动预算variable cost 变动成本variable cost 变动成本variable costing 变动成本法variable(flexible) budget 弹性(变动)预算variable-cost ratio 变动成本率variances 差异verifiability 可验证性vertical analysis 垂直分析vested rights 既得权益volume variance 数量差异watered stock 搀水股weighted average 加权平均法with resource 追索权withholding 代扣款项without resource 无追索权work in process inventory 在制品存货work in process(goods in process) 在制品work measurement 工作衡量work measurement method 工作衡量法working capital 运用资金working capital ratio 运用资金比率working model 操作模式working-capital cycle 营运资金循环work-order systems 工作单制度yield rate 收益率zero-base budgeting 零基预算。
中英文对照会计报表名称
中英文对照会计报表名称中英文对照会计报表名称会计报表格式Ⅲ.Formats of Financial Statements编号 会计报表名称 编报期Code Name of FinancialStatement Reporting period会企 01 表 资产负债表 中期报告、年度报告 Form AF-01 Balance sheet Interim ， annual 会企 02 表 利润表中期报告、年度报告 Form AF-02 Income statement Interim ， annual 会企 03 表 现金流量表( 至少 ) 年度报告 Form AF-03 Cash flow statement (At least)Annual 会企 01 表附表 1资产减值准备明细表年度报告Form AF-01-Supporting Statement 1 Statement of provision forimpairment of assets Annual会企 01 表附表 2股东权益增减变动表年度报告Form AF-01-Supporting Statement 2 Statement of changes instockholders ‘equity Annual会企 01 表附表 3应交增值税明细表中期报告、年度报告Form AF-01-SupportingStatement 3 VAT payable movement table I nterim ， annual会企 02 表附表 1 利润分配表 年度报告 FormAF-02-SupportingStatement 1 Statement of profitdistributionAnnual会企 02 表附表 2 分部报表 ( 业务分部 ) 年度报告FormAF-02-SupportingStatement 2Business segmentstatementAnnual会企 02 表附表 3 分部报表 ( 地区分部 ) 年度报告Form AF-02-Supporting Statement 3 Geographical segmentstatementAnnual。
财务报表术语(中英对照)
中英文对照的财务报表(资产负债表,损益表)1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities 2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other。
报表词汇中英文对照
資產負債表Balance Sheet現金及約當現金Cash,Cash Equivalent短期投資Marketable Security應收帳款及票據A/R & N/R其他應收款Other Receivable短期借支Loan To Other-S-T存貨Inventories預付費用及預付款Prepaid & Advance其他流動資產Other Current Assets流動資產Total Current Assets長期投資Long-term Investment土地成本Land房屋及建築成本Buildings & Constru.機器及儀器設備成本Machinery,Equipment 其他設備成本Other Equipment固定資產重估增值Reval. -Fixed Assets固定資產累計折舊Accum. Depreciation 固定資產損失準備Loss Res.-Fixed Asst在建工程及預付款Construct.-Progress固定資產Total Fixed Assets遞延資產Deferred Assets無形資產Intangible Assets什項資產Other Non-Curr.Asset其他資產Total Other Assets資產總額Total Assets短期借款Short-term Borrowing應付商業本票Bills Issued應付帳款及票據A/P & N/P應付費用Accrued Expenses預收款項Advances -Customers其他應付款Other Payable應付所得稅Accrued Income Tax一年內到期長期負債Current Of L-T Debt 其他流動負債Other Current Liab.流動負債Total Current Liab.長期負債L-T Liabilities遞延貸項Deferred Cre. Bala.應計退休金負債Accrued Pension Pay遞延所得稅Deferred Tax土地增值稅準備Res. for Land Reval.各項損失準備Other Spec. Reserve什項負債Misc. L-T Liab.其他負債及準備Total Other L-T Liab負債總額Total Liabilities普通股股本Common Stocks特別股股本Preferred Stocks預收股款Proceeds- New Issued增資準備Res.-CapitalIncrease資本公積Capital Reserve法定盈餘公積Legal Reserve特別盈餘公積Appropriated R/E未分配盈餘Unappropriated R/E長期投資評價損失Valu. Loss-L-T Inv.外幣換算調整數Adjustment For FX未認列退休金成本損益Unrecognized Pension 庫藏股票帳面值Treasury Stock股東權益總額Total Equity負債及股東權益總額Total Liab. & Equity損益表Income Statement營業收入毛額Gross Sales銷貨退回及折讓Sales Discount營業收入淨額Net Sales營業成本Cost Of Goods Sold營業毛利Gross Profit聯屬公司間未實現銷貨Unearned-RelatedSale 營業費用Operating Expenses營業費用─推銷費用Oper.Exp.-Promotion營業費用─管理費用Operating Exp.-ADM營業費用─研究發展Operatin Expense-R&D營業利益Operating Income利息收入Interest Income投資收入／股利收入Investment Income 處分投資利得Gain-Disposal Inv.投資跌價損失回轉Rev of Loss on Inv. 處分資產利得Gain-Disposal F/A存貨跌價損失回轉Rev of Loss on Invty 兌換盈益Exchange Gain其他收入Otr Non-Operate Inc.營業外收入合計Total Non-Op.Income 利息支出Interest Expenses投資損失Investment Loss處分投資損失Loss-Disposal Inv.投資跌價損失Loss on Inv Revaluat處分資產損失Loss-Disposal F/A兌換損失Exchange Loss存貨評價損失Valu. Loss on Inv.其他損失Other Non-Oper. Exp.營業外支出合計Total Non-Op. Exp.稅前淨利Pre-Tax Income所得稅費用Income Tax Expense經常利益Ordinary Income停業部門損益Discont'd Dpt. G/L 非常項目Extraordinary G/L累計影響數Cumulative Effects本期稅後淨利Net Income每股盈餘(元) Earning Per Share加權平均股本Wght. Avg. Stocks發放特別股股息Preferred Stock-Div.稅前息前淨利EBIT稅前息前折舊前淨利EBITDA常續性利益(稅後) Net Income-Exc Dispo 盈餘分配表本年度稅後純益Current Income以前年度未分配盈R/E-fm Prior Year前期損益調整Prior Adjustments提列公積Pro.Reserves-Interim公積回轉Reversal -Interim期中股利發放Interim Dividends其他調整事項Other Adjust-Interim去年期末餘額Unappr. R/E-Year End期末公積提列Legal Res.-Year End公積彌補虧損Reversal -Year End董監事酬勞Director Bonus員工紅利－現金Emply's Bonus -Cash員工紅利－紅利轉增資Emply's Bonus -Stock 普通股－現金股利Cash Div.-Common Shr普通股－股票股利Stock Div.-Common Sh特別股－現金股利Cash Divi.-Preferred特別股－股票股利Stock Div.-Preferred本期分配後未分配盈餘R/E to Next Year普通股每股現金股利Cash Div. Per Share每股股票股利－股票Stock Div-Ern P/S每股股票股利－公積Stock Div-Cpl P/S去年資本公積轉增資Stock Div-Cpl Reserv現金流量表稅後淨利Net Income不動用現金之非常損益Non-Cash Extra.Item折舊Depreciation攤提Amortization投資收益－權益法L-T Inv. Equity Inc.投資損失－權益法L-T Inv. Equity Loss現金股利收入權益法Cash Div.-L.T Invest短期投資處分損(益)S-T Inv. Disp. Loss固定資產處分損(益)FA Disposal Loss長期投資處分損(益)L-T Inv. Disp. Loss準備提列(迴轉) Prov(Rever.) Reserve應收帳款(增)減Dec(Inc)-A/R存貨(增)減Dec(Inc)-Inventory應付帳款增(減) Inc(Dec)-A/P其他調整項─營業Other Adjust-Op.Act.來自營運之現金流量Cash Flow-Operating 短期投資出售(新購)Sale(Purch.)S-T Inv.出售長期投資價款Sale of L-T Inv.長期投資(新增) (Purchase) L-T Inv.處分固定資產價款Sale of Fix Asset固定資產(購置) (Purchase) of FA購併他公司支付現金Cash Paid For Mergin 其他調整項─投資Other Adjust-InvAct.投資活動之現金流量Cash Flow-Investment 現金增資Proceed fm New Issue支付現金股利Dividend Paid支付董監員工紅利Dir.&Emp.Bonus Paid短期借款新增(償還)Inc(Dec)-S-T Debt長期借款新增(償還)Inc(Dec) L-T Debt發行公司債Bonds Issued償還公司債Bonds Redeemed庫藏股票減(增) Dec(Inc)-Treasure St其他調整項─理財Other Adjust-Finance理財活動之現金流量Cash Flow-Financing 匯率影響數Exchange Influence本期產生現金流量Change in Cash Flow期初現金及約當現金Cash Equiv.-Beg購併公司之現金餘額Remainders From Merg 期末現金及約當現金Cash Equiv.-End本期支付利息Interest Paid本期支付所得稅Income Tax Paid補充項目短期投資－權益証券S-T Inv.-Equity Secu短期投資－備抵跌價Loss All.- S-T Inv備抵呆帳－應收帳款Bad Debt All.-AR,NR 應收票據貼現N/R Discounted分期付款銷貨遞延利息Defer-Install. Sale其他應收款備抵呆帳Bad Debt All.-Other存貨--原料及物料Raw Materials,Supply存貨--半成品及在製品Work in Process存貨--商品及製成品Finished Goods其他存貨─在途存貨Other Inventories存貨備抵跌價損失Allow.-Invent. Valu.存貨差異分攤Var. Allocation存貨－土地Inventory - Land存貨－在建房屋Inventory-Construct.存貨－成屋待售Inventory - Building長投–股票及基金L-T Inv-Equity Secur長投–債券L-T Inv-Fixed Income長投–償債基金L-T Inv-Fund長投–土地及其他L-T Inv-Real Estate長期投資備抵損失Loss All.-L-T Inv.長期投資外幣換算調整L-T Inv-FX Adjust.重估增值－房屋及建築Reval-Building重估增值－機器設備Reval-Equipmen重估增值－其他設備Reval-Other FA重估增值－土地Reval-Land累計折舊－房屋及建築Acc. Depr.-Building 累計折舊－機器設備Acc. Depr.-Equip.累計折舊－其他設備Acc. Depr.-Other FA資本化之利息支出Capitalized Interest什項資產－長期借支L-T Loan To Others什項資產－閒置資產Other Misc. Inv.催收款毛額Receivable-Overdue.G催收款－備抵呆帳Bad Debt All.Overdue催收款淨額Receivable - Overdue質押定存－短期投資Pledged Deposit S-T質押定存－其他流動資Pledged Deposit OCA 質押定存－長期投資DepositedPledged-L-T 質押定存－其他資產PledgedDeposit-O-NCA短期借款－非金融機構Borrow Fm Non-Finan. 長期負債－長期借款Long-term Borrowings 長期負債－公司債Bonds & C.B.長期負債－應付租賃Installment Payable長期負債－非金融機關Other L-T Borrowing 長期負債－應付關稅款Other L-T Tariff長期負債還款─次一年LT Debt Pay-Next YR 長期負債還款─次二年LT Debt-Pay Next 2YR 長期負債償還─次三年LT Debt Pay-Next 3YR 長期負債償還─次四年LT Debt Pay-Next 4YR 長期負債償還─次五年LT Debt Pay-Next 5YR 長期負債償還─次六年LT Debt Pay-Next 6YR 長期負債償還─次七年LT Debt Pay-Next 7YR 長期負債償還─次八年LT Debt Pay-Next 8YR 長期負債償還─次九年LT Debt Pay-Next 9YR 長期負債償還─十年上LT Debt P-After 10Y股票溢價公積Reserve-Paid In資產增值公積Reserve-Revalat. FA處分資產收益公積Reserv-Disp.FA.Gain長期投資資本公積Reserve-L-T Inv.捐贈收入公積Reserve-Donation庫藏股交易公積Reserve-Teasury Stk其他資本公積Reserve-Other關係人交易銷貨加工收入－關係人Sales-Related Party進貨外包加工－關係人Purchases fm Related 費用業外支出－關係人Expense,Cost-Related 應收帳款票據－關係人A/R & N/R-Related應付帳款票據－關係人A/P & N/P-Related應收關係人借支Loan To Rel-Party應付關係人融資Loan fm Related Par.財產交易利益－關係人Disp.Gain -Rel-Party 財產交易損失－關係人Disp.Loss -Rel-Party 利息收入－關係人Int.Rev.-Rel-Party利息支出－關係人Interest Exp.-Relate營業外收入－關係人Non-Op.Inc-Rel-Party 保証之或有負債Contingent Liab.工程履約背書保証Guarante Deposit-CPC退休金項目折現率Discount Rate退休基金資產報酬率Pension Plan Return薪資水準增加率Salary Growth Rate平均剩餘服務年限Remain. Serv. Period退休金提撥率Funding Policy-Fund.服務成本Service Cost利息成本Interest Cost退休基金資產預期報酬Project Retu.On Plan 未認過渡給付義務攤銷Amortization-Oblig. 淨退休金成本NetPeriod Pension既得給付義務Vested Benef. Oblig.非既得給付義務Non-Vested Benef.Ob.累積給付義務Acc. Benef. Oblig.未來薪資增加之影響數Add. Benef.-Future預計給付義務Pojected Benefit Ob.退休基金資產之公平價Fair Value-Pension提撥狀況Funded Status未認列過渡性淨給付義 Transit. 未認列前期服務成本Unrecog.Prior Cost未認列退休金損益Unrecognized G/L補列之應計退休金負債Adj. to Min.Liab.應計退休金負債－流動Accr.PensionCost-Cur 補充項目遞延所得稅資產－非流Defr. Tax Asst.-NCur 遞延所得稅資產－流動Defr. Tax Asst.-Curr 遞延所得稅負債－流動Defr. Tax Liab.-Cur 遞延所得稅負債－非流Defr. Tax Liab.-NCur扣抵稅額餘額日Date of Tax1稅額扣抵比率Tax1%股東可扣抵稅額Tax Credit所得稅費用－當期Tax Exp.-Current所得稅費用－遞延Tax Exp.-Deferred營業成本明細原物料耗用Raw Materials Cost直接人工Labor Cost製造費用Factory Overhead本期投入製造成本Total Manu. Cost期初在製品Work in Process-Begi期末在製品Work in Process-End其他調整項Trans. To/From Other購入半成品Semi-goods Purchased製成品成本合計Total Product Costs期初製成品／商品Finished Goods-Begin 本期進貨Merchandise Purchase期末製成品／商品Finished Good-ending 貨物稅Excise,Commodity Tax包裝費Packing運費Freight Expense其他營業成本Other Misc. Costs其他調整（轉列分攤）Cost Variation & Adj 營業成本合計Total Cost Of Sales營業費用明細薪資支出Labor Costs - SG&A租金Rent - SG&A廣告費Advertising Expenses稅捐Miscellaneous Taxes折舊／攤提Depreciation - SG&A研究發展費R&D Costs-SG&A權利金及技術Patent Royalty-SG&A呆帳Bad Debts銷貨佣金Sales Commission包裝Packing - SG&A運費及出口費用Freight & Export其他營業費用Other SG&A Expenses貨物裞－SG&A Commodity - SG&A營業費用合計Total SG&A Expenses製造費用明細間接材料（製）Indirect Material-OH間接人工（製）Indirect Labor - OH加工費（製）Subcontractor-OH水電動力費（製）Power,Fuel&Water-OH 包裝費（製）Packing -OH維修費（製）Repair & Maintenance折舊／攤提（製）Depreciation-SG&A租金支出（製）Rent-OH稅捐（製）Misc. Duties- SG&A權利金技術報酬金(製)Patent Royalties-OH 研究發展費用（製）R&D Cost- Overhead 存貨跌價損失（製）Loss-Inventory Valu. 其他製造費用Other Misc. Overhead港口裝卸費（製）Load & Unload-OH運費（製）Distribution Cost-OH廣告費（製）Advertising Expenses佣金支出（製）Commission-shipping製造費用合計Total Factory OH比率表資產報酬率(C)% Return On Assets-C資產報酬率(A)% Return on Assets-A %資產報酬率(B)% Return on Assets-B %淨值報酬率─稅後Return on Equity%-A淨值報酬率─常續利益Return on Equity%-B營業毛利率Gross Margin %營業利益率Operating Income %稅前淨利率Pre-Tax Income %稅後淨利率Net Income %業外收支率Net Non-op.Inc./Rev.淨值報酬率-C Return on Equity%-C總資產報酬率Return on Assets-C%淨值報酬率－稅前Return on Equity% -C 常續性利益率(稅後) Net Income%-Exc Disp 員工人數Numbers of Employee營業費用率Operating Exp. %用人費用率Employee Fee %研究發展費用率R&D %呆帳費用率Bad Debt /Revenue現金流量比率CFO /CL %有息負債利率Int.Exp./Debt有效稅率Effective Tax Rate每股盈餘EPS每股淨值(B) BPS(B)每股淨值(A) BPS(A)每股淨值(C) BPS(C)常續性EPS EPS-Net Income每股現金流量PS-Cashflow每股營業額(元) PS-Sales每股營業利益(元) PS-Operating Income每股稅前淨利(元) PS-Pre_Tax Income營收成長率YOY%-Sales營業毛利成長率%Gross Margin Grwoth營業利益成長率YOY%-Oper.Income稅前淨利成長率YOY%-Pre-Tax Income稅後淨利成長率YOY%-Net Income經常淨利成長率YOY%-Ordin.Income經常淨利成長率YOY%-Recurring Inc.總資產成長率YOY%-Total Assets淨值成長率YOY%-Total Equity固定資產成長率YOY%-Fixed Assets總資產報酬成長率YOY%-Return on TA內部保留比率Retention Ratio營收變動率QOQ%-Sales營業利益變動率QOQ%-Operating Inc.稅後淨利變動率QOQ%-Net Income營收達成率Revenue Completion %營業利益達成率Op.Inc. Completion%稅前淨利達成率EBT Completion%淨利達成率％NI Completion%稅後常續性利益成長率Net Income Gth% 現金流量允當％C/F Adequacy Ratio現金再投資％Cash Reinvest %流動比率Current %速動比率Acid Test利息支出率Interest Exp. %總負債/總淨值比D/E Ratio負債比率Liabilities %淨值/總資產Equity/TA %長期資金適合率(A) (L-T Liab.+SE)/FA %借款依存度Debt/Eqity %或有負債比率Contingent Liab %利息保障倍數Times Interest Earne營業利益／實收資本比Oper.Income/Capital 稅前純益/實收資本PreTax Incom/Capital TCRI 信用評等TCRI存貨及應收帳款／淨值Inv.&A-R /Equity總資產週轉率(次) Total Asset Turnover應收帳款週轉率(次) A/R&N/R Turnover平均收帳天數Days-A/R Turnover存貨週轉率(次) Inventory Turnover平均售貨天數Days-Inventory Turn.固定資產週轉率(次) Fixed Asset Turnover 淨值週轉率(次) Equity Turnover應付帳款付現天數Days-A/P Turnover淨營業週期(日) Net Operating Cycle營運槓桿度Degree of Op. Lever.財務槓桿度Degree of Fin. Lever每人營收Sales Per Employee每人營業利益Operation Inc./Emply每人配備率Fixed Assets/Emply當季季底PER PER當季季底PBR PBR现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise)会外年通03表编制单位：Name of enterprise: 单位：元项目 ITEMS 行次金额一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2收到的税费返还 Refund of tax and levies 3收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4现金流入小计 Sub-total of cash inflows 5购买商品、接受劳务支付的现金 Cash paid for goods and services 6支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7支付的各项税费 Payments of all types of taxes 8支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9现金流出小计 Sub-total of cash outflows 10经营活动产生的现金流量净额 Net cash flows from operating activities 11二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12收回投资所收到的现金 Cash received from disposal of investments 13取得投资收益所收到的现金 Cash received from returns on investments 14处置固定资产、无形资产和其他长期资产所收回的现金净额 NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15 收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16 现金流入小计 Sub-total of cash inflows 17购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18投资所支付的现金 Cash paid to acquire investments 19支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20现金流出小计 Sub-total of cash outflows 21投资活动产生的现金流量净额 Net cash flows from investing activities 22三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23吸收投资所收到的现金 Cash received from capital contribution 24借款所收到的现金 Cash received from borrowings 25收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26 现金流入小计 Sub-total of cash inflows 27偿还债务所支付的现金 Cash repayments of amounts borrowed 28分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30 现金流出小计 Sub-total of cash outflows 31筹资活动产生的现金流量净额 Net cash flows from financing activities 32四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIV ALENTS 34（续表）现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise)会外年通03表编制单位：Name of enterprise: 单位：元补充资料351.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36净利润 Net profit 37加：*少数股东权益 Add:Minority interest 38减：未确认的投资损失 Less:Uncertained investment loss 39加：计提的资产损失准备 Add rovision for asset impairment 40固定资产折旧 Depreciation of fixed assets 41无形资产摊销 Amortisation of intangible assets 42长期待摊费用摊销 Amortisation of long-term prepaid expenses 43待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45 处置固定资产、无形资产和其他长期资产的损失(减：收益) LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets'DeductGains 46固定资产报废损失 Losses on disposal of fixed assets 47财务费用 Financial expenses 48投资损失(减：收益) Losses arising from investments(deduct:gains) 49递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50存货的减少(减：增加) Decrease in inventories(deduct:increase) 51经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52 经营性应付项目的增加(减：减少) Increare in operating payables(deduct:decrease) 53其他 Others 54经营活动产生的现金流量净额 Net cash flows from operating activities 552.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve cash receipts and payment 56债务转为资本 Conversion of debt into captical 57一年内到期的可转换公司债券 ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58融资租入固定资产 Fixed assets acquired under finance leases 59其他 Other 6061623.现金及现金等价物净增加情况： Net increase/(decrease) in cash and cash equivalents 63现金的期末余额 Cash at end of year 64减：现金的期初余额 Less: Cash at beginning of year 65加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents 68。
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会计报表术语中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润EBITDA EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating incomeloss营业利润/亏损 Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率营业利润率 Profit before disposal of investments 出售投资前利润 Operating expenses:营业费用： Research and development costs R&D研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating incomeloss营业利润/亏损 Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可换股债券衍生工具之损失 Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other expense / income 其他收入/费用 Loss before income taxes 税前损失 Income before taxes 税前利润 Profit before tax 税前利润 Income taxes 所得税 taxes 税项 Current Income tax 当期所得税 Deferred Income tax 递延所得税 Interest income 利息收入 Interest income net 利息收入净额 Profit for the period 本期利润 Ordinary income 普通所得、普通收益、通常收入 Comprehensive income 综合收益、全面收益 Net income 净利润 Net loss 净损失 Net Margin 净利率 Income from continuing operations 持续经营收益或连续经营部门营业收益 Income from discontinued operations 非持续经营收益或停业部门经营收益 extraordinary gain and loss 特别损益、非常损益 Gain on trading securities 交易证券收益 Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润 Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利香港译法 Profit attributable to shareholders 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 Minority interests 少数股东权益/少数股东损益 Change in fair value of exchangeable securities 可交换证券公允值变动 Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异 Comprehensive loss / income 综合利润亏损 Gain on disposal of assets 处分资产溢价收入 Loss on disposal of assets 处分资产损失 Asset impairments 资产减值 Gain on sale of assets 出售资产利得 Intersegment eliminations 公司内部冲销 Dividends 股息/股利/分红 Deferred dividends 延派股利 Net loss per share: 每股亏损 Earnings per shareEPS每股收益 Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益 -Basic -基本 -Diluted -稀释/摊薄每股收益一般用稀释,净资产用摊薄 Diluted EPS 稀释每股收益 Basic EPS 基本每股收益 Weighted average number of ordinary shares: 加权平均股数： -Basic -基本 -Diluted -稀释/摊薄 Derivative financial instruments 衍生金融工具 Borrowings 借贷 Earnings Per Share, excluding the lossgain on the derivative component of convertible bonds and exchange difference 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 Historical Cost 历史成本 Capital expenditures 资本支出 revenues expenditure 收益支出 Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益 equity in affiliates 附属公司权益 Equity Earning 股权收益、股本盈利 Non-operating income 营业外收入 Income taxes-current 当期所得税或法人税、住民税及事业税等日本公司用法 Income taxes-deferred 递延所得税或法人税等调整项日本公司用法 Income loss before income taxes and minority interest 所得税及少数股东权益前利润亏损 Equity in the income of investees 采权益法认列之投资收益 Equity Compensation 权益报酬 Weighted average number of shares outstanding 加权平均流通股 treasury shares 库存股票 Number of shares outstanding at the end of the period 期末流通股数目 Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产 Dividends per share 每股股息、每股分红 Cash flow from operations CFFO经营活动产生的现金流量 Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股 Equity Compensation 权益报酬 Weighted Average Diluted Shares 稀释每股收益加权平均值 Gain on disposition of discontinued operations 非持续经营业务处置利得收益 Loss on disposition of discontinued operations 非持续经营业务处置损失 participation in profit 分红 profit participation capital 资本红利、资本分红 profit sharing 分红 Employee Profit Sharing 员工分红红利 Dividends to shareholders 股东分红红利 Average basic common shares outstanding 普通股基本平均数 Average diluted common shares outstanding 普通股稀释平均数 Securities litigation expenses, net 证券诉讼净支出 Intersegment eliminations 部门间消减