会计专业术语中英文对照
会计专业专业术语中英文对照
会计专业专业术语中英文对照二、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System帐户Ledger 会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal 总分类帐Ge neral Ledger明细分类帐Subsidiary Ledger试算平衡Trial Bala nee现金收款日记帐Cash recei pt journal现金付款日记帐Cash disburseme nts journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet 调整分录Adjusting entries结帐Closing entries四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B sh ipping p oi nt目的地抵岸价格 F.O.B dest in ation寄销Con sig nment寄销人Con sig nor承销人Con sig nee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowa nee and disco unts 存货盈余或短缺Inventory overages and shortages 分批认定法加权平均法Weighted average先进先出法First-i n, first-out or FIFO后进先出法Lost- in, first-out or LIFO移动平均法Moving averageSp ecific ide ntificati on成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment 长期股票投资Inv estme nt on stocks长期债券投资Inv estme nt on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaratio n date股权登记日Date of record除息日Ex-divide nd date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Con tract in terest rate, stated rate市场利率Market interest ratio, Effective rate普通股Com mon Stock优先股Preferred Stock现金股利Cash divide nds股票股利Stock divide nds清算股利Liquidat ing divide nds到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-i nterest method of amortizati on 六、固定资产固定资产Pla nt assets or Fixed assets原值Original value预计使用年限Exp ected useful life预计残值Estimated residual value折旧费用Dep reciatio n expense累计折旧Accumulated dep reciati on帐面价值Carry ing value应提折旧成本Dep reciati on cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescenee直线法Straight-line method (SL)工作量法Units-of-production method (UOP)力口速折旧法Accelerated depreciation method双倍余额递减法Double-decli ning bala nee method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-bala nce-sheet financing最低租赁付款额Minimum lease p ayme nts七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Fra nchises商誉 Goodwill开办费 Organization cost租赁权Leasehold 摊销 Amortization十、业主权益 权益Equity股本 Capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Com mon stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Non cumulative p referred stock业主权益 Own er's equity 股东权益 Stockholder's equity投入资本 Con tributed cap ital 缴入资本 P aid-i n cap ital 资本公积 Cap ital surplus留存收益 Reta ined ear nings核定股本 Authorized cap ital stock实收资本 Issued cap ital stock完全参加优先股Fully P artic ip at ing p referred stock咅B分参加优先股P artially p artic ip at ing p referred stock非部分参加优先股Nonp artially p artic ip ati ng p referred stock 现金发行Issuanee for cash非现金发行Issua nee for non cash con sideratio n股票的合并发行Lump-sum sales of stock发行成本Issuanee cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股禾Divide nd股利政策Divide nd p olicy宣布日Date of declaration股权登记日Date of record除息日Ex-divide nd date股利支付日Date of p ayme nt现金股利Cash divide nd股票股利Stock divide nd拨款appropriation二、财务状况变动表财务状况变动表中的现金基础SCF P.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCF P. Worki ng Cap ital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct excha nges正常营业活动Normal op erati ng activities财务活动Financing activities投资活动Investing activities五、物价变动中的会计计量物价变动之会计Price-level cha nges acco un ti ng般物价水平会计Ge neral price-level accou nting货币购买力会计Purchas ing-po wer acco un ti ng统一币值会计Con sta nt dollar acco unting历史成本Historical cost现行价值会计Current value acco unting现行成本Current cost重置成本Rep laceme ntcost物价指数Price-level index国民生产总值物价指数Gross natio nal p roduct imp licit price deflator (or GNP deflator)消费物价指数Co nsumer price in dex (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchas ing-po wer gains or losses资产持有损益Holdi ng gains or losses未实现的资产持有损益Un realized holdi ng gains or losses11 /9。
会计英语中英文对照
会计英语中英文对照会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration e_pense 管理费用advances 预付advertising e_pense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金lied cost 已分配成本lied e_pense 已分配费用lied manufacturing e_pense 己分配制造费用ortioned charge 摊派费用reciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额yybalance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of e_change 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital ine 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账bination 联合mission 佣金modity 商品mon stock 普通股pany 公司pensation 赔偿pound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery e_pense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drag 提款duplicate 副本duties and ta_es 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算e_change 兑换e_change loss 兑换损失e_penditure 经费e_pense 费用e_tension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fi_ed asset 固定资产fi_ed cost 固定成本fi_ed deposit 定期存款fi_ed e_pense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fi_ture 家俬及器具gain 利益general e_pense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税ine 收入ine ta_ 所得税ine from joint venture 合营收益ine from sale of assets 出售资产收入indirect cost 间接成本indirect e_pense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment ine 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal e_pense 律师费letter of credit 信用状liability 负债limited pany 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on e_change 兑换损失machinery equipment 机器设备manufacturing e_pense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous e_pense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产amount 净额asset 资产净额ine 净收入loss 净亏损profit 纯利value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating e_pense 营业费用order 订单organization e_pense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating e_pense 营业费用order 订单organization e_pense 开办费original document 原始单据outlay 支出output 产量overdraft 透支tation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sle fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling mission 销货佣金selling e_pense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry e_pense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户ta_able profit 可徵税利润ta_ 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unropriated surplus 未分配盈余unit cost 单位成本unlimited pany 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare e_pense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计E_ternal users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and E_change mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Ta_ accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露E_penses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner"s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders" equity 股东权益dow dressing 门面粉饰。
会计专业术语中英文对照
流动资产：CURRENT ASSETS:货币资金Cash结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivable买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw material库存商品Stock goods一年内到期的非流动资产Non-current assets maturing within oneyear 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments on behalf可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产原价Fixed assets original cost减：累计折旧Less:Accumulated depreciation减：固定资产减值准备Less:在建工程Construction in progress工程物资Construction supplies固定资产清理Fixed assets pending disposal生产性生物资产Bearer biological assets油气资产Oil and natural gas assets无形资产Intangibel assets开发支出Research and development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Advances from customers卖出回购金融资产款Funds from sales of financial assets withrepurchasement agreement其中：应付工资Including:Accrued payroll应付福利费Welfare benefits payable其中：职工奖励及福利基金Including:Staff andworkers' bonus and selfare应交税费Taxes and surcharges payable其中：应交税金Including:Taxes payable应付利息Interests payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within oneyear 其他流动负债Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款Long-term payables专项应付款Specific payable预计负债Accrued liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS'EQUITY实收资本（股本）Registered 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'scapital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减：已归还投资Less:Returned investment减：库存股Treasury stock专项储备Special reserve盈余公积Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金Discretionary accumulation储备基金Reserved funds企业发展基金Enterprise expension funds利润归还投资Profits capitalised on retum of investments一般风险准备Provision for normal risks未分配利润Undistributed profits外币报表折算差额Exchange differences on translating foreignoperations 所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main operations已赚保费Insurance premiums earned二、营业总成本OVERALL COSTS其中：营业成本Including:Cost of operations其中：主营业务成本Including:Cost of main operations其他业务成本cost of other operations利息支出Interest expenses赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Sales tax and additions销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出Interest expense汇兑净损失（净收益以“-”号填列）Gain orloss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus:Gain or loss from changesin fair values(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including:汇兑收益（损失以“-”号填列）Gain or loss on foreign exchangetransactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入Plus:Non-operating profit其中：债务重组利得Gains from debt restructuring减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets债务重组损失Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSSEXPRESSED WITH "-")减：所得税费用Less:五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH"-")六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOLIDATED INCOME八、综合收益总额TOTAL CONSOLIDATED INCOME九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:营业总成本中：出口产品销售成本Including overall costs:sales cost ofexport products。
会计英语中英文对照
会计英语中英文对照会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration epense 管理费用advances 预付advertising epense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金lied cost 已分配成本lied epense 已分配费用lied manufacturing epense 己分配制造费用ortioned charge 摊派费用reciation 涨价artle of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额yybalance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人benefiary 受益人bequest 遗产bill 票据bill of echange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch offe general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital ine 资本收益capital outlay 资本支出capital stock 股本capital stock certifate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certifate of deposit 存款单折certifate of indebtedness 借据certified check 保付支票certified publ accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账bination 联合mission 佣金modity 商品mon stock 普通股pany 公司pensation 赔偿pound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pre 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery epense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drag 提款duplate 副本duties and taes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算echange 兑换echange loss 兑换损失ependiture 经费epense 费用etension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fied asset 固定资产fied cost 固定成本fied deposit 定期存款fied epense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fiture 家俬及器具gain 利益general epense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税ine 收入ine ta 所得税ine from joint venture 合营收益ine from sale of assets 出售资产收入indirect cost 间接成本indirect epense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intanble asset 无形资产interest 利息interest rate 利率interest received 利息收入inter offe account 内部往来intrins value 内在价值inventory 存货investment 投资investment ine 投资收益invoe 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal epense 律师费letter of credit 信用状liability 负债limited pany 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on echange 兑换损失machinery equipment 机器设备manufacturing epense 制造费用manufacturing cost 制造成本market pre 市价materials 原村料material requisition 领料单medal fee 医药费merchandise 商品miscellaneous epense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产amount 净额asset 资产净额ine 净收入loss 净亏损profit 纯利value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating epense 营业费用order 订单organization epense 开办费orinal document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating epense 营业费用order 订单organization epense 开办费orinal document 原始单据outlay 支出output 产量overdraft 透支tation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sle fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling mission 销货佣金selling epense 销货费用selling pre 售价share capital 股份share certifate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry epense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taable profit 可徵税利润ta 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unropriated surplus 未分配盈余unit cost 单位成本unlimited pany 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare epense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统Ameran Accounting Association 美国会计协会Ameran Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certifate in Internal Auditing 内部审计证书Certifate in Management Accounting 管理会计证书Certifate Publ Accountant 注册会计师Cost accounting 成本会计Eternal users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Offe 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Serve 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Echange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Ta accounting 税务会计Accounting equation 会计等式Artulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Epenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner"s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders" equity 股东权益dow dressing 门面粉饰。
会计专业术语中英文对照表
ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款ine tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid ine 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 ine 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 - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件puter software1751 计算机软件puter 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 ine 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 - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票mercial 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ine taxes payable2161 应付所得税ine 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pensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期到期长期负债long-term liabilities -current portion2271 一年或一营业周期到期公司债corporate bonds payable - current portion2272 一年或一营业周期到期长期借款long-term loans payable - current portion2273 一年或一营业周期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 ine 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 ine tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - mon stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- mon stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business bination3251 合并公积capital surplus from business bination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net ine or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出mission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出mission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other ine(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/ine712 投资收益investment ine7121 权益法认列之投资收益investment ine recognized under equity method7122 股利收入dividends ine7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation ine7482 租金收入rent revenue/ine7483 佣金收入mission revenue/ine7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) ine tax expense (or benefit)81 所得税费用(或利益) ine tax expense (or benefit)811 所得税费用(或利益) ine tax expense (or benefit)8111 所得税费用（或利益）ine tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益ine(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益ine(loss) from operations of discontinued segment 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest ine941 少数股权净利minority interest ine9411 少数股权净利minority interest ine。
会计专业词汇中英文对照表
accompanying document 附件account 账户、科目account payable 应付账款account title / accounting item 会计科目accounting document/ accounting voucument 会计凭证accounting element 会计要素accounting entity 会计主体accounting entries 会计分录accounting equation / accounting identity 会计恒等式accounting function 会计职能accounting postulate 会计假设accounting principle 会计原则accounting report /accounting statement 会计报表accounting standard 会计准则accounting time period concept 会计分期accounts receivable / receivables 应收账款accrual- basis accounting 权责发生制原则accumulated depreciation 累计折旧amortization expense /expense not allocated 待摊费用annual statement 年报Arthur Andersen Worldwide 安达信全球assets 资产balance 余额balance sheet 资产负债表begainning balance/ opening balance 期初余额capital 资本capital expenditure 资本性支出capital share 股本capital surplus 资本公积cash 现金cash in bank 银行存款cash journal 现金日记账cash on hand 现金cash system(basis)of accounting /cash-basis princi 收付实现制certified practicing accountant 注册会计师comparability principle 可比性原则compound journal entry 复合分录conservatism (保守) principle/the prudence (稳健) prin 谨慎性原则consistency principle 一贯性原则contingent assets 或有资产contingent liabilities 或有负债cost accounting 成本会计credit balance 贷方余额credit side 贷方current investment 短期投资debit balance 借方余额debit side 借方deferred assets 递延资产deferred liabilities 递延负债Deloitte Touche Tohmatsu 德勤depreciable life 折旧年限depreciation expense 折旧费用depreciation rate 折旧率descriptions 摘要double entry 复式记账double-entry book-keeping 复式簿记employee benefits payable 应付福利费ending balance 期末余额Ernst & Young International 安永国际estimateld scrap value 估计残值exchange gain 汇兑收益exchange loss 汇兑损失expenses/charges 费用factory overhead /manufacturing expense 制造费用financial accounting 财务会计financial expense 财务费用fiscal year/ accounting periods 会计年度fixed assets 固定资产floating assets / current assets 流动资产floating liabilities / current liability 流动负债general ledger 总分类账going-concern basis 持续经营goodwill 商誉historical cost 历史成本historical cost principle 历史成本原则:income statement /profit and loss statement 利润表损益表income tax 所得税intangible assets 无形资产international accounting 国际会计KPMG International 毕马威国际liabilities 负债liability dividend / dividend payable 应付股利long-term investment 长期投资long-term liabilities 长期负债management accounting 管理会计management expense 管理费用matching principle 配比原则materiality principle 重要性原则monthly statement 月报negative goodwill 负商誉net assets 净资产net cost 净成本net income 净收益net income apportionment 利润分配net proceeds 净收入net profit 净利润non-operating gain 营业外收入non-operating loss 营业外支出notes payable 应付票据notes receivable/ receivables 应收票据objectivity (reliability) principle 客观性原则obligee/ creditor 债权人Obligor/ invester 债务人operating expense 营业费用operating revenue 营业收入owner’s equity 所有者权益period expense 期间费用perpetual inventory system 永续盘存制personal property 动产physical inventory system 实地盘存制posting document 记账凭证prepayments / payment in advance 预付款项Price Water House Coopers 普华永道product cost / output cost 生产成本product / finished goods 产成品profit 利润profit after tax 税后利润profit before tax 税前利润purchase 购货purchase return and allowances 购货退回与折让quarterly statement 季报raw materials 原材料real estate 不动产relevance principle 相关性原则reserve for bad debts / bad debts expense /provisi 坏帐准备residual(salvage)value 折余价值(残值)retains earning 留存收益revenue expenditure 收益性支出revenues 收入sales allowances 销货折让sales discount 销货折扣sales invoice 销货发票sales on account 赊销sales return 销售退回sales revenue 销售收入selling cost 销售成本selling expense 销售费用simple ournal entry 简单分录source document 原始凭证stable-monetary concept 货币计量starting-load cost / organization costs 开办费statement of cash flow/ cash flow statement 现金流量表stock on hand / inventory 存货stub 存根subsidiary accounts 明细账户subsidiary ledger 明细分类账surplus reserve 盈余公积T-account/ transfer T字形账户tangible assets 有形资产taxes payable 应交税金the understandability principle 明晰性原则timeliness 及时性原则transaction 交易traveling expense 差旅费trial balance 试算平衡undistributed profits / undivided profits 未分配利润unearned revenue 预收款项unrelated business income 营业外收益useful life 使用年限value added tax 增值税voucher 付款凭证wages payable / salaries payable 应付工资work in process / goods in process 在产品。
(财务会计)会计专业术语中英文对照
会计专业术语中英文对照一、资产 assets1、流动资产 current assets111 现金及现金等价物 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 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 112 短期投资 short-term investments1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期政券 short-term investments - short-term notes andbills1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiarycertificates1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-terminvestment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 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 receivable 1139 坏帐准备－应收票据 allowance for doubtful accounts- notesreceivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties1149 坏帐准备－应收帐款 allowance for doubtful accounts - accountsreceivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreigncurrencies1183 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 receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 坏帐准备 - 其它应收款 allowance for doubtful accounts - otherreceivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit125 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 办公用品 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）(kathy土豆: 1281&1282两项美国会计没有)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 losses 1293 业主（股东）往来 owners^（stockholders^） current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other2、基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund （or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 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 assets(kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease) 152 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 - leaseholdimprovements156 未完工程及预付购置设备款 construction in progress and prepaymentsforequipment1561 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 - miscellaneousproperty, 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 overduereceivables1841 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 fromrevaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other。
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。
会计专业术语中英文对照
a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability (德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions (设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after—tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe (飞机的)机身airports 机场airworthiness directives (飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax）(美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix (契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value （承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset—based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium—term financing 固定利率中期融资可得到的程度available—for—sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed—up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金)beneficiaries受益人big—ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书(美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option）廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to—suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by（e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer—added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile）移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国)民法典civil law country(欧洲大陆各国的)大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country(英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司）confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non—consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国)消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务(飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit—oriented lessor（经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer’s purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC （dedicated contract carriage）指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt—equity treatment债务－权益处理debtor债务人debt—to-equity ratio权益负债率decay（机械设备的)腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services(电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人) dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的)双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship(合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO （early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses(对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of—term consequences期末结果end—of-term process期末程序ends up倒闭end—users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS（earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金) equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产)产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option）（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的)价格exhaustion损耗Exhibit（契约性文件的)附件EXIM bank(美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国）联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB（Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk（因财务失真所导致的）财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV（fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿)forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL（full—service lease）全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full—payout versus non—full—payout全额支付还是非全额支付full—payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP（generally accepted accounting principle）公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府(指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization（在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use(设备的)使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC（International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in—bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语)information信息infrastructure基础设施infringement侵权in—house expertise（该公司)自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in—place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金(在租金首付日应付的租金）intermediate twin—aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan(飞机的)国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO（International Organization of Securities Commissions）证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS（Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为)提前结束（租赁协议而作的)支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out(美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems(手工的或电脑的)租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor’s internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts(飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan—type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement(银行的)锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation(美国的)加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy(来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile-type sale商业性销售merchantability适销性（经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA(Multilateral Investment Guarantee Agency)多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror—in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险)mobility移动性model模式modem“猫"(调制解调器)modification 更改monetary policy货币政策money—over—money lease钱到钱的租赁(租赁业内对融资租赁的俗称)monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month—to—month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD（maintenance planning document）维修计划书MRI（magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow—body aircraft窄机身飞机nascent幼稚的national independent full—service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws)（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non—contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program（卖主同出租人各归各的）销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non—substitution clause不得替代条款nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人,可对租赁资产计提折旧) normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的）通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC（original equipment cost)设备原值off balance sheet financing表外融资off—balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on—condition parts（飞机上)根据具体情况决定可否使用的部件one—off program（卖主的对谁都一样的）统一销售计划one-stop shopping一站式采购one—way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC（Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale(再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay—through note定付(证券）peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的)外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment （the equipment）不动产、厂场或其它设备(设备) players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合(中的设备类型的）集中程度portfolio（投资）组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission(电、气、热的)能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre—paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement（对)特定对象（直接）销售private-label program（卖主同出租人联手的)销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品。
最全会计专业术语中英文对照
最全会计专业术语中英文对照写在前面，这种免费的东西为什么还要消耗财富值呢？！知识就要分享！免费下载！付款用语付款方法mode of payment现金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清/支付全部货款payment in full/full payment支付部分货款/分批付款payment in part/part payment/partial payment 记帐付款/会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly payment/monthly instalment延滞付款payment in arrear预付货/先付payment in advance/prepayment延付货款deferred payment立即付款prompt payment/immediate payment暂付款suspense payment延期付款delay in payment/extension of payment支付票据payment bill名誉支付/干与付款payment for honour/payment by intervention结帐/清算/支付settlement分期付款instalment滞付/拖欠/尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay/to make payment/to make effect payment结帐to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse结清to clear off/to pya off请求付款to ask for payment/to request payment恳求付帐to solicit payment拖延付款to defer payment/to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly 付款相当慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款颇为恶劣to pay very badly/to never pay unless forced拒绝付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you惠请付款kindly pay the amount/please forward payment/please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.索取利息to charge interest附上利息to draw interest/to bear interest/to allow interest生息to yield interest生息3% to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在银行存款to have money in a bank/to have a bank account/to have money on deposit 向银行提款to withdraw one‘s deposit from a bank换取现金to convert into money/to turn into cash/to realize折扣用语从价格打10%的折扣to make a discount of 10% off the price/to make 10% discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce/to make a reduction减价to deduct/to make a deduction回扣to rebate现金折扣cash discount货到付款/现金提货cash on deliver （C.O.D.）货到付现款cash on arrival即时付款prompt cash净价/最低价格付现net cash现金付款ready cash即期付款spot cash/cash down/cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance （D/A）付款交单documents against payment （D/P）折扣例文除非另有说明， 30日后全额付现，如有错误，请立即通知。
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会计专业术语中英文对照流动资产：CURRENT ASSETS:货币资金Cash结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivable买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw material库存商品Stock goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments on behalf可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产原价Fixed assets original cost减：累计折旧Less:Accumulated depreciation固定资产净值Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value在建工程Construction in progress工程物资Construction supplies固定资产清理Fixed assets pending disposal生产性生物资产Bearer biological assets油气资产Oil and natural gas assets无形资产Intangibel assets开发支出Research and development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank 拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including:Accrued payroll应付福利费Welfare benefits payable其中：职工奖励及福利基金Including:Staff and workers' bonus and selfare应交税费Taxes and surcharges payable其中：应交税金Including:Taxes payable应付利息Interests payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange 代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款Long-term payables专项应付款Specific payable预计负债Accrued liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered 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减：已归还投资Less:Returned investment实收资本（或股本）净额Registered capital--net book value 资本公积Capital surplus减：库存股Treasury stock专项储备Special reserve盈余公积Surplus reserve其中：法定公积金Including:Statutory accumulation reserve 任意公积金Discretionary accumulation储备基金Reserved funds企业发展基金Enterprise expension funds利润归还投资Profits capitalised on retum of investments 一般风险准备Provision for normal risks未分配利润Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total owners' equity belongs to parent company 少数股东权益Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main operations其他业务收入Income from other operations利息收入Interest income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of operations其中：主营业务成本Including:Cost of main operations其他业务成本cost of other operations利息支出Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts 保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Sales tax and additions销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出Interest expense利息收入Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益（损失以“-”号填列）Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates(loss expressed with "-") 汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange ofnon-monetary assets政府补助Government grant income债务重组利得Gains from debt restructuring 减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal of non-current assets非货币性资产交换损失Losses from exchange ofnon-monetary assets债务重组损失Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT (LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润Net profit belonging to parentcompany少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOLIDATED INCOME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:sales income of export products营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。