会计100个经典术语
会计基础术语大全
会计基础术语大全会计是一门重要的商业学科，它涉及到许多专有的术语和概念。
对于初学者来说，了解并熟练掌握会计基础术语是非常重要的。
本文将为大家详细介绍一些常见的会计基础术语，帮助读者更好地理解会计知识。
一、资产类术语1. 货币资金：指企业所持有的现金及银行存款等货币形式的资产。
2. 应收账款：指企业出售商品或提供服务后尚未收到款项的权益。
3. 存货：指企业持有的用于出售或消耗的物品，包括原材料、在产品和成品等。
4. 固定资产：指企业长期使用且价值较高的资产，如房屋、车辆、机器设备等。
5. 无形资产：指企业拥有的无形的、非金融性的资产，如专利权、商誉等。
6. 长期待摊费用：指企业以前期支出购买的长期待分摊的费用，如广告宣传费、研发费用等。
二、负债类术语1. 应付账款：指企业购买商品或接受服务后尚未支付款项的义务。
2. 长期负债：指企业在一年以上的期限内偿还的债务，如长期借款、应付债券等。
3. 股东权益：指企业归属于股东的净资产，包括股本、资本公积、盈余公积等。
4. 应交税费：指企业已经计提但尚未交清的各项税费。
5. 净资产：指企业的总资产减去总负债后的余额，也称为所有者权益。
三、收入类术语1. 销售收入：指企业销售商品或提供服务所获得的收入。
2. 营业外收入：指企业在日常经营活动之外所取得的收入，如处置固定资产获得的收益等。
3. 投资收益：指企业通过投资获得的收益，如股息收入、利息收入等。
4. 其他收入：指企业除销售收入、营业外收入和投资收益之外的其他收入。
四、费用类术语1. 营业成本：指企业在销售商品或提供服务过程中发生的直接成本，如原材料成本、人工成本等。
2. 销售费用：指企业为促销产品或服务而发生的费用，如广告费、业务招待费等。
3. 管理费用：指企业为运营和管理企业所发生的费用，如工资支出、办公费用等。
4. 财务费用：指企业因借款或融资活动而发生的费用，如利息支出、手续费等。
五、盈余类术语1. 利润总额：指企业在一定时期内所获得的所有利润，包括营业利润和营业外利润。
会计名词术语表
会计名词术语表AAbsorption costing〔完全本钱法〕：制造产品的本钱报告方法，容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method〔加速折旧法〕：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account〔账户〕：用来记录财务报表项目增减变化的会计表格。
Account form〔账户式〕：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable〔应付账款〕：一项因赊购而产生的负债。
Account receivable〔应收账款〕：采取信用方式销售产品或提供效劳而应向顾客收取的款项。
Accounting〔会计〕：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle〔会计循环〕：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation〔会计恒等式〕：资产＝负债＋所有者权益。
Accounting period concept〔会计期间概念〕：一种会计概念，它假定企业的经济寿命可以被划分为假设干期间。
Accounting system〔会计系统〕：企业为满足部管理和外部信息使用者需要而对财务数据进展收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger〔应付账款明细分类账〕：由各个供给商〔债权人〕的单个账户组成的分类账。
Accounts receivable subsidiary ledger〔应收账款明细分类账〕：由各个顾客〔债务人〕的单个账户组成的分类账。
Accounts receivable turnover〔应收账款周转率〕：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度应收账款收回的快慢。
常用的会计术语
常用的会计术语会计是一个重要的管理工具，用于记录和报告财务活动。
在会计领域，有许多专业术语被广泛使用。
在本文中，我们将介绍一些常见的会计术语，帮助您更好地理解会计概念。
1. 资产 (Assets)资产是指企业拥有的具有经济价值的资源，能够给企业带来未来经济利益。
常见的资产包括现金、应收款项、存货、固定资产等。
资产通过负债和所有者权益的资金来源来进行融资。
2. 负债 (Liabilities)负债是指企业对外部实体（如供应商、债权人等）所负担的经济责任。
负债反映了企业需要偿还的债务和承担的义务。
负债包括应付账款、贷款、其他应付款等。
3. 所有者权益(Owner’s equity)所有者权益是指企业属于所有者的资金。
所有者权益是企业资产减去负债后剩余的价值。
所有者权益包括股东投资和留存收益。
4. 收入 (Revenue)收入是企业在正常经营活动中所产生的经济利益。
收入通常来自销售产品或提供服务。
在会计上，收入被认为是企业增加了资产或减少了负债的结果。
5. 成本 (Cost)成本是指企业为生产产品或提供服务所发生的费用。
成本包括直接材料、直接人工和制造费用。
成本的确认可以根据不同的成本体系，如作业成本体系或加权平均成本体系。
6. 费用 (Expense)费用是指企业在正常经营活动中所发生的支出。
费用包括租金、工资、设备维护等。
费用的发生通常与预期收入无直接关联。
7. 净利润 (Net profit)净利润是指企业在一定时期内的总收入减去总费用后的结果。
净利润是企业盈利能力的重要指标之一。
8. 货币资金 (Cash and cash equivalents)货币资金是指企业现金和经常性通常可以迅速变现的资产，如银行存款和货币基金。
9. 应收款项 (Accounts receivable)应收款项是指企业向客户销售商品或提供服务后尚未收到的款项。
应收款项通常会在一定期限内收回。
10. 存货 (Inventory)存货是指企业生产或购买的未销售的产品。
财务会计常资料用术语大全
一个资产的备抵账户，在资产负债表中作为相关资产 账户的减项列示。在这个账户中，贯穿于一项资产有 效寿命期的折旧是累计的。
Adequate disclosure 充分披露
一项公认的会计原则，要求给信息使用者以任何可确 切解释会计报表所需要的信息。
Adjusted trial balance
期末用调整分录调整相应的账户，这些分类账余额的
Cash management 现金管理 Closely held corporation 内部持股公司
Closing entries 结束分录
Compensating balance 补偿性余额
Complementary product 互补产品
Conservatism 稳健原则
Consistency （in inventory valuation） (存货计价中的)一致性 Consolidated financial statements 合并财务报表 Contra-asset account 备抵资产账户
Accounting cycle 会计循环
会计程序记录、分类、总结会计信息的次序。循环开 始与交易事项的原始记录，结束与正式会计报表的编 制。
Accounting period 会计期间
损益表覆盖的一段时间。对大多数财务报告来说，一 年是一个会计期间。但是，企业也经常编制季度报表 和月份报表。
Accounting system 会计系统
Articulation 勾稽关系 Asset 资产 Audit 审计
Average-cost method 平均成本法
Balance sheet 资产负债表
Bank reconciliation 银行存款余额调节表
会计英语术语
会计英语术语原始分录缺点error of original entry原始分录簿book of original entry原则性缺点error of principle流淌资产current assets流淌负债current liabilities流淌比率current ratio流淌典质品floating charge租购hire purchase租购公司hirer个别entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱缺点error of commission现金日记簿cash book现金进出帐receipts and payments account现金扣头cash discount虚帐户nominal account净损掉net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货色寄销帐goods sent on consignment account票面值par value回收accept净流淌资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account单子拒付手续费noting charges单子贴现discounting bill of exchange组织大年夜纲memorandum of association组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补贴分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge通俗股ordinary shares通俗日记簿general journal通俗原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算单子honour the bill of exchange超额利润super profit本钱capital本钱主proprietor本钱支出capital expenditure本钱待遇率return on capital employed零用现金笔据petty cash voucher零用现金簿petty cash book债权人creditor债券debenture估量利钱帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance管帐等式accounting equation损益帐profit and loss account损益运算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调剂表bank reconciliation statement 复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回单子retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分派allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold重要成本prime cost未催缴股本uncalled capital申请及分派application and allotment目标条目object clause平价发行issued at par出让人帐vendor account自平self-balancing自等分类帐self-balancing ledger主动转帐autopay成本管帐cost accounting合营joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年关盘点存货year-end stock taking企业个别business entity合股企业partnership在运品goods in transit在成品work-in-progress呆帐bad debts呆帐预备provision for bad debts充公forfeiture利钱帐法interest account method重置replacement决算表final accounts扣头栏discount column折旧depreciation折旧帐法depreciation account method折旧预备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets经久负债long-term liabilities法人legal person股本share capital拒付单子dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders’equity股东资金shareholders’fund受票人drawee直线折旧法straight-line depreciation method直截了当工资direct wages直截了当原料direct material直截了当费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性缺点compensating error定额轨制imprest system科目account负债liabilities信讬人trustee按比例分派pro rata背书endorsement持票人holder红利surplus红利分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时假贷方互调complete reversal of entries专门原始簿special book of original entry（本文已被扫瞄2562 次）认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货扣头discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调剂adjustment制造成本管帐manufacturing account数量表达及稳固泉币量度quantifiability and stable monetary measure 随要随付payable on demand余绌surplus and deficit漏掉缺点error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down汗青成本historical cost担保还款佣金del credere commission总分类帐general ledger敷衍帐款分类帐creditors ledger, purchases ledger敷衍帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货扣头discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业扣头trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares敷衍帐款赊帐刻日credit period received form trade creditors敷衍单子bill payable应收帐款赊帐刻日credit period allowed to trade debtors应收单子bill receivable应计差不多accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio让渡transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping连续经营going concern变产帐realisation account赎回本钱预备金capital redemption reserve fund英汉管帐词汇accept 回收acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 管帐等式accrued basis 应计差不多accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调剂allocation 分派application and allotment 申请及分派apportionment 分摊appropriation account 红利分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 主动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调剂表bill of exchange, draft 汇票bill payable 敷衍单子bill receivable 应收单子book of original entry 原始分录簿bookkeeping 簿记business entity 企业个别call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 本钱capital employed 动用资金capital expenditure 本钱支出capital redemption reserve fund 赎回本钱预备金cash book 现金日记簿cash discount 现金扣头cash in hand 手存现金closing stock 期未存货compensating error 抵销性缺点complete reversal of entries 记帐时假贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本管帐cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐刻日credit period received form trade creditors 敷衍帐款赊帐刻日creditor 债权人creditors ledger 敷衍帐款分类帐creditors ledger control account 敷衍帐款分类帐统制帐户current assets 流淌资产current liabilities 流淌负债current ratio 流淌比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧预备帐法direct expenses 直截了当费用direct material 直截了当原料direct wages 直截了当工资discount 贴现，折价discounts allowed 销货扣头discount column 扣头栏discounts received 购货扣头discounting bill of exchange 单子贴现discounting charge 贴现手续费dishonoured bill 拒付单子double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个别error of commission 帐名调乱缺点error of omission 漏掉缺点error of original entry 原始分录缺点error of principle 原则性缺点expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流淌典质品forfeiture 充公freehold 永久业权general book of original entry 通俗原始簿general journal 日记簿general ledger 总分类帐going concern 连续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 货色寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 汗青成本holder 持票人honour the bill of exchange 结算单子impersonal account 非人名帐户imprest system 定额轨制income determination 损益运算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利钱帐法interest suspense account method 估量利钱帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 合营joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 经久负债manufacturing account 制造成本管帐margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大年夜纲minority balance 少量余额monthly statement 月结单net current assets 净流淌资产net loss 净损掉net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 单子拒付手续费object clause 目标条目offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 通俗股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合股企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金笔据posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 重要成本pro rata 按比例分派profit and loss account 损益帐proprietor 本钱主provision for bad debts 呆帐预备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 敷衍帐款分类帐purchases ledger control account 敷衍帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳固泉币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金进出帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回单子returns inwards book 销货退回簿return on capital employed 本钱待遇率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders’equity 股东主权shareholders’fund 股东资金self-balancing 自平self-balancing ledger 自等分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 专门原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补贴分类帐super profit 超额利润surplus 红利surplus and deficit 余绌suspense account 暂记帐户trade discount 营业扣头trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 让渡trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在成品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年关盘点存货（本文已被扫瞄2566 次）。
会计 术语
〔bookkeeping〕
不定期清查
〔non-periodiccheckingmethod〕
补充登记法
〔correctionbyextrerecording〕
表外账户
〔off-balancesheetaccounts〕
备抵账户
〔provisionaccounts〕
备抵附加账户
〔provisionandadjunctaccounts〕
固定资产修理
repairsandmaintenanceoffixedassets
有担保债券
mortgagebonds
销售费用
sellingexpenses
应付股利
dividendspayable
全然生产旧
应收票据
notesreceivable
无形资产
intangibleassets
收款法
collectionmethod
自然资源
账户
〔account〕
账户编号
〔Accountnumber〕
账户对应关系
〔debit-creditrelationship〕
账项调整
〔adjustmentofaccount〕
专用记账凭证
〔special-purposevoucher〕
转回分录
〔reversingentry〕
资金来源账户
〔accountsofsourcesoffunds〕
所得税
incometax
流淌负债
currentliabilities
生产法
productionmethod
方案本钞票核算
废弃和生置法
retirementandreplacementmethod
常见会计术语中英文翻译
常见会计术语中英文翻译A股代码A-share stock codeA股简称A-share tickerA股上市地Place of A-share listingB股代码B-share stock codeB股简称B-share tickerB股上市地Place of B-share listing保单红利支出Policyholder dividend expense保户储金及投资款Deposits from policyholders保户储金及投资款净增加额Net increase in deposits from policyholders保户质押贷款Policy pledge loans保险合同准备金Insurance contract reserves保险业务收入Income from insurance business财务费用Financial expenses拆出资金Loans to banks and other financial institutions拆入资金Placements from banks and other financial institutions拆入资金净增加额Net increase in placements from banks and other financial institutions产品的毛利率Gross profit margin of the product产品的毛利率比上年增减百分比Year-on-year increase or decrease in gross profit margin of the product (%) 产品的营业成本Operating cost of the product产品的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the product (%)产品的营业收入Operating revenue of the product产品的营业收入比上年增减百分比Year-on-year increase or decrease in operating revenue of the product (%)产品名称Name of product长期待摊费用Long-term prepaid expenses长期股权投资Long-term equity investment长期股权投资减值准备本期计提额Long-term equity investments depreciation reserves withdrawn during the period长期股权投资减值准备本期转回额Reversals of long-term equity investments depreciation reserves of the period长期股权投资减值准备本期转销额Long-term equity investments depreciation reserves written off during the period长期股权投资减值准备项Long-term equity investments depreciation reserves (Abstract)长期股权投资减值准备增减变动项Increase / (Decrease) of Long-term equity investments depreciation reserves (Abstract)长期股权投资减值准备账面余额Book balance of long-term equity investments depreciation reserves长期健康险责任准备金Long-term health insurance policyholders' reserves长期借款Long-term borrowings长期应付款Long-term payables长期应收款Long-term receivables偿还债务支付的现金Cash repayments of amounts borrowed成熟生产性生物资产减值准备本期计提额Mature productive biological assets depreciation reserves withdrawn during the period成熟生产性生物资产减值准备本期转回额Reversals of mature productive biological assets depreciation reserves during the period成熟生产性生物资产减值准备本期转销额Mature productive biological assets depreciation reserves written off during the period 成熟生产性生物资产减值准备项Mature productive biological assets depreciation reserves (Abstract)成熟生产性生物资产减值准备增减变动项Increase / (Decrease) of Mature productive biological assets depreciation reserves(Abstract)成熟生产性生物资产减值准备账面余额Book balance of mature productive biological assets depreciation reserves持有至到期投资Held-to-maturity investments持有至到期投资减值准备本期计提额Held-to-maturity investments depreciation reserves withdrawn during the period持有至到期投资减值准备本期转回额Reversals of held-to-maturity investments depreciation reserves during the period持有至到期投资减值准备本期转销额Held-to-maturity investments depreciation reserves written off during the period持有至到期投资减值准备项Held-to-maturity investments depreciation reserves (Abstract)持有至到期投资减值准备增减变动项Increase / (Decrease) of Held-to-maturity investments depreciation reserves (Abstract) 持有至到期投资减值准备账面余额Book balance of held-to-maturity investments depreciation reserves筹资活动产生的现金流量Cash flows from financing activities (Abstract)筹资活动产生的现金流量净额Net cash flows from financing activities筹资活动现金流出金额Cash outflows from financing activities筹资活动现金流入金额Cash inflows from financing activities处置固定资产和无形资产和其他长期资产收回的现金净额Net cash from disposal of fixed assets, intangible assets and other long-term assets处置交易性金融资产净增加额Net increase from disposal of tradable financial assets处置子公司及其他营业单位收到的现金净额Net cash received from disposal of subsidiaries and other business units存出保证金Refundable deposits存出资本保证金Statutory deposits存放同业款项Balances with other financial institutions存放中央银行和同业款项净增加额Net increase in deposits with central bank and other financial institutions存货Inventory存货跌价准备本期计提额Inventory depreciation reserves withdrawn during the period存货跌价准备本期转回额Reversals of inventory depreciation reserves during the period存货跌价准备本期转销额Inventory depreciation reserves written off during the period存货跌价准备项Inventory depreciation reserves (Abstract)存货跌价准备增减变动项Increase / (Decrease) of Inventory depreciation reserves (Abstract)存货跌价准备账面余额Book balance of inventory depreciation reserves代理承销证券款Securities underwriting brokerage deposits代理买卖证券款Customer brokerage deposits代理买卖证券业务净收入Net income from securities trading brokerage business地区的毛利率Gross profit margin of the region地区的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the region (%) 地区的营业成本Operating cost of the region地区的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the region (%)地区的营业收入Operating revenue of the region地区的营业收入比上年增减百分比Year-on- year increase or decrease in operating revenue of the region (%) 地区名称Name of region递延所得税负债Deferred income tax liabilities递延所得税资产Deferred income tax assets定期存款Term deposits独立账户负债Separate account liabilities独立账户资产Separate account assets短期借款Short-term borrowings对联营企业和合营企业的投资收益Share of profits in associates and joint ventures发放贷款和垫款Loans and advances to customers发行债券收到的现金Cash received from bond issue非流动负债Non-current liabilities非流动负债项non-current liabilities (Abstract)非流动资产Non-current assets非流动资产处置损失Losses from disposal of non-current assets非流动资产项non-current assets (Abstract)分保费收入Reinsurance premium income分保费用Expenses for reinsurance accepted分出保费Premiums ceded to reinsurers分配股利和利润或偿付利息支付的现金Cash paid for dividend and profit distribution or interest payment负债Liabilities负债和所有者权益Liabilities and owners' equity负债和所有者权益项liabilities and owners' equity (Abstract)负债项Liabilities (Abstract)工程物资Project materials工程物资减值准备本期计提额Project material depreciation reserves withdrawn during the period工程物资减值准备本期转回额Reversals of project material depreciation reserves during the period工程物资减值准备本期转销额Project material depreciation reserves written off during the period工程物资减值准备项Project material depreciation reserves (Abstract)工程物资减值准备增减变动项Increase / (Decrease) of Project material depreciation reserves (Abstract) 工程物资减值准备账面余额Book balance of project material depreciation reserves公允价值变动收益Income from changes in fair value购建固定资产和无形资产和其他长期资产支付的现金Cash paid for purchase and construction of fixed assets, intangible assets and other long-term assets购买商品和接受劳务支付的现金Cash paid for goods purchased and services received固定资产Fixed assets固定资产减值准备本期计提额Fixed assets depreciation reserves withdrawn during the period固定资产减值准备本期转回额Reversals of fixed assets depreciation reserves during the period固定资产减值准备本期转销额Fixed assets depreciation reserves written off during the period固定资产减值准备项Fixed assets depreciation reserves (Abstract)固定资产减值准备增减变动项Increase / (Decrease) of Fixed assets depreciation reserves (Abstract)固定资产减值准备账面余额Book balance of fixed assets depreciation reserves固定资产清理Disposal of fixed assets管理费用Administrative expenses归属于母公司所有者的净利润Owners' net profit attributable to parent归属于母公司所有者权益合计Total owners' equity attributable to parent贵金属Precious metal行业的毛利率Gross profit margin of the industry行业的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the industry (%)行业的营业成本Operating cost of the industry行业的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the industry (%)行业的营业收入Operating revenue of the industry行业的营业收入比上年增减百分比Year-on-year increase or decrease in operating revenue of the industry (%)行业名称Name of industry坏账准备本期计提额Bad debt reserves withdrawn during the period坏账准备本期转回额Reversals of bad debt reserves during the period坏账准备本期转销额Bad debt reserves written off during the period坏账准备项Bad debt reserves (Abstract)坏账准备增减变动项Increase / (Decrease) of Bad debt reserves (Abstract)坏账准备账面余额Book balance of bad debt reserves回购业务资金净增加额Net increase in repurchase business capital汇兑收益Foreign exchange gains汇率变动对现金及现金等价物的影响Foreign exchange rate fluctuation consequences on cash and cash equivalents货币资金Monetary capital基本每股收益Basic earnings per share交易席位费Membership fees交易性金融负债Held-for-trading financial liabilities交易性金融资产Held-for-trading financial assets结算备付金Balances with clearing companies经营活动产生的现金流量Cash flows from operating activities (Abstract)经营活动产生的现金流量净额Net cash flows from operating activities经营活动现金流出金额Cash outflows from operating activities经营活动现金流入金额Cash inflows from operating activities净利润Net profit可供出售金融资产Available-for-sale financial assets可供出售金融资产减值准备本期计提额Available-for-sale financial assets depreciation reserves withdrawn during the period可供出售金融资产减值准备本期转回额Reversals of available-for-sale financial assets depreciation reserves during the period 可供出售金融资产减值准备本期转销额Available-for-sale financial assets depreciation reserves written off during the period 可供出售金融资产减值准备项Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融资产减值准备增减变动项Increase / (Decrease) of Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融资产减值准备账面余额Book balance of available-for-sale financial assets depreciation reserves客户备付金Customer excess reserves客户存款和同业存放款项净增加额Net increase in customer bank deposits and due to banks and other financial institutions客户贷款及垫款净增加额Net increase in loans and advances to customers客户资金存款Customer deposits库存股Treasury stock库存股_对所有者的分配Treasury stock _ appropriations to owners库存股_股份支付计入所有者权益的金额Treasury stock _ amounts of share-based payments recognized in owners' equity库存股_会计政策变更Treasury stock _ accounting policy changes库存股_净利润Treasury stock _ net profit库存股_净利润和直接计入所有者权益的利得和损失_小计Treasury stock _ net profit and gains and losses recognized directly in owners' equity _ subtotal库存股_可供出售金融资产公允价值变动净额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets库存股_可供出售金融资产公允价值变动净额_计入所有者权益的金额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity库存股_可供出售金融资产公允价值变动净额_转入当期损益的金额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period库存股_利润分配Treasury stock _ profit appropriation库存股_利润分配_其他Treasury stock _ profit appropriation _ others库存股_前期差错更正Treasury stock _ corrections of prior period errors库存股_权益法下被投资单位其他所有者权益变动的影响Treasury stock _ consequences of other owners' equity changes in invested units under equity method库存股_所有者权益内部结转Treasury stock _ internal carry-forward of owners' equity库存股_所有者权益内部结转_其他Treasury stock _ internal carry-forward of owners' equity _ others库存股_所有者投入和减少资本Treasury stock _ capital paid in and reduced by owners库存股_所有者投入和减少资本_其他Treasury stock _ capital paid in and reduced by owners _ others库存股_所有者投入资本Treasury stock _ capital paid in by owners库存股_提取一般风险准备Treasury stock _ appropriations to general risk provisions库存股_提取盈余公积Treasury stock _ appropriations to surplus reserves库存股_现金流量套期工具公允价值变动净额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument库存股_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items库存股_现金流量套期工具公允价值变动净额_计入所有者权益的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity库存股_现金流量套期工具公允价值变动净额_转入当期损益的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period库存股_一般风险准备弥补亏损Treasury stock _ general risk provisions for making up losses库存股_盈余公积弥补亏损Treasury stock _ surplus reserves for making up losses库存股_盈余公积转增资本Treasury stock _ capitalized surplus reserves库存股_与计入所有者权益项目相关的所得税影响Treasury stock _ income tax consequences concerning items recognized in owners' equity库存股_增减变动金额Treasury stock _ increases and decreases库存股_直接计入所有者权益的利得和损失Treasury stock _ gains and losses recognized directly in owners' equity库存股_直接计入所有者权益的利得和损失_其他Treasury stock _ gains and losses recognized directly in owners' equity _ others 库存股_资本公积转增资本Treasury stock _ capitalized capital reserves库存股项Treasury stock (Abstract)利润表项income statement (Abstract)利润总额Total profit利息净收入Net interest income利息收入Interest income利息支出Interest expenses流动负债Current liabilities流动负债项current liabilities (Abstract)流动资产Current assets流动资产项current assets (Abstract)买入返售金融资产Financial assets purchased under agreements to resell卖出回购金融资产款Assets sold under agreements to repurchase每股收益项Earnings per share (Abstract)赔付支出Claims paid赔付支出净额Net claims paid其他非流动负债Other non-current liabilities其他非流动资产Other non-current assets其他负债Other liabilities其他流动负债Other current liabilities其他流动资产Other current assets其他业务成本Other operating cost其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables其他资产Other assets其他资产减值准备本期计提额Other assets depreciation reserves withdrawn during the period其他资产减值准备本期转回额Reversals of other assets depreciation reserves during the period其他资产减值准备本期转销额Other assets depreciation reserves written off during the period其他资产减值准备项Other assets depreciation reserves (Abstract)其他资产减值准备增减变动项Increase / (Decrease) of Other assets depreciation reserves (Abstract) 其他资产减值准备账面余额Book balance of other assets depreciation reserves取得借款收到的现金Borrowings received取得投资收益收到的现金Investment income received取得子公司及其他营业单位支付的现金净额Net cash paid for acquisition of subsidiaries and other business units 商誉Goodwill商誉减值准备本期计提额Goodwill depreciation reserves withdrawn during the period商誉减值准备本期转回额Reversals of goodwill depreciation reserves during the period商誉减值准备本期转销额Goodwill depreciation reserves written off during the period商誉减值准备项Goodwill depreciation reserves (Abstract)商誉减值准备增减变动项Increase / (Decrease) of Goodwill depreciation reserves (Abstract) 商誉减值准备账面余额Book balance of goodwill depreciation reserves少数股东权益Minority Stockholder's Interest少数股东权益_对所有者的分配Minority Stockholder's Interest _ appropriations to owners少数股东权益_股份支付计入所有者权益的金额Minority Stockholder's Interest _ amounts of share-based payments recognized in owners'equity少数股东权益_会计政策变更Minority Stockholder's Interest _ accounting policy changes少数股东权益_净利润Minority Stockholder's Interest _ net profit少数股东权益_净利润和直接计入所有者权益的利得和损失_小计Minority Stockholder's Interest _ net profit and gains and losses recognized directly in owners' equity _ subtotal少数股东权益_可供出售金融资产公允价值变动净额Minority Stockholder's Interest _ net increase and decrease of fair value of available-for-sale financial assets少数股东权益_利润分配Minority Stockholder's Interest _ profit appropriation少数股东权益_利润分配_其他Minority Stockholder's Interest _ profit appropriation _ others少数股东权益_前期差错更正Minority Stockholder's Interest _ corrections of prior period errors少数股东权益_权益法下被投资单位其他所有者权益变动的影响Minority Stockholder's Interest _ consequences of other owners' equity changes in invested units under equity method少数股东权益_所有者权益内部结转Minority Stockholder's Interest _ internal carry-forward of owners' equity少数股东权益_所有者权益内部结转_其他Minority Stockholder's Interest _ internal carry-forward of owners' equity _ others少数股东权益_所有者投入和减少资本Minority Stockholder's Interest _ capital paid in and reduced by owners少数股东权益_所有者投入和减少资本_其他Minority Stockholder's Interest _ capital paid in and reduced by owners _ others少数股东权益_所有者投入资本Minority Stockholder's Interest _ capital paid in by owners少数股东权益_提取一般风险准备Minority Stockholder's Interest _ appropriations to general risk provisions少数股东权益_提取盈余公积Minority Stockholder's Interest _ appropriations to surplus reserves少数股东权益_盈余公积弥补亏损Minority Stockholder's Interest _ surplus reserves for making up losses少数股东权益_盈余公积转增资本Minority Stockholder's Interest _ capitalized surplus reserves少数股东权益_与计入所有者权益项目相关的所得税影响Minority Stockholder's Interest _ income tax consequences concerning items recognizedin owners' equity少数股东权益_增减变动金额Minority Stockholder's Interest _ increases and decreases少数股东权益_直接计入所有者权益的利得和损失Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity少数股东权益_直接计入所有者权益的利得和损失_其他Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity _ others少数股东权益_资本公积转增资本Minority Stockholder's Interest _ capitalized capital reserves少数股东权益项Minority Stockholder's Interest (Abstract)少数股东损益Minority Interest Income生产性生物资产Productive biological assets生产性生物资产减值准备本期计提额Productive biological assets depreciation reserves withdrawn during the period生产性生物资产减值准备本期转回额Reversals of productive biological assets depreciation reserves during the period生产性生物资产减值准备本期转销额Productive biological assets depreciation reserves written off during the period生产性生物资产减值准备项Productive biological assets depreciation reserves (Abstract)生产性生物资产减值准备增减变动项Increase / (Decrease) of Productive biological assets depreciation reserves (Abstract)生产性生物资产减值准备账面余额Book balance of productive biological assets depreciation reserves实收资本Paid-up capital实收资本_对所有者的分配Paid-up capital _ appropriations to owners实收资本_股份支付计入所有者权益的金额Paid-up capital _ amounts of share-based payments recognized in owners' equity实收资本_会计政策变更Paid-up capital _ accounting policy changes实收资本_净利润Paid-up capital _ net profit实收资本_净利润和直接计入所有者权益的利得和损失_小计Paid-up capital _ net profit and gains and losses recognized directly in owners' equity _ subtotal实收资本_可供出售金融资产公允价值变动净额Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets实收资本_可供出售金融资产公允价值变动净额_计入所有者权益的金额Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity实收资本_可供出售金融资产公允价值变动净额_转入当期损益的金额Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period实收资本_利润分配Paid-up capital _ profit appropriation实收资本_利润分配_其他Paid-up capital _ profit appropriation _ others实收资本_前期差错更正Paid-up capital _ corrections of prior period errors实收资本_权益法下被投资单位其他所有者权益变动的影响Paid-up capital _ consequences of other owners' equity changes in invested units under equity method实收资本_所有者权益内部结转Paid-up capital _ internal carry-forward of owners' equity实收资本_所有者权益内部结转_其他Paid-up capital _ internal carry-forward of owners' equity _ others实收资本_所有者投入和减少资本Paid-up capital _ capital paid in and reduced by owners实收资本_所有者投入和减少资本_其他Paid-up capital _ capital paid in and reduced by owners _ others实收资本_所有者投入资本Paid-up capital _ capital paid in by owners实收资本_提取一般风险准备Paid-up capital _ appropriations to general risk provisions实收资本_提取盈余公积Paid-up capital _ appropriations to surplus reserves实收资本_现金流量套期工具公允价值变动净额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument实收资本_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items实收资本_现金流量套期工具公允价值变动净额_计入所有者权益的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedginginstrument _ amounts recognized in owners' equity实收资本_现金流量套期工具公允价值变动净额_转入当期损益的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period实收资本_一般风险准备弥补亏损Paid-up capital _ general risk provisions for making up losses实收资本_盈余公积弥补亏损Paid-up capital _ surplus reserves for making up losses实收资本_盈余公积转增资本Paid-up capital _ capitalized surplus reserves实收资本_与计入所有者权益项目相关的所得税影响Paid-up capital _ income tax consequences concerning items recognized in owners' equity实收资本_增减变动金额Paid-up capital _ increases and decreases实收资本_直接计入所有者权益的利得和损失Paid-up capital _ gains and losses recognized directly in owners' equity实收资本_直接计入所有者权益的利得和损失_其他Paid-up capital _ gains and losses recognized directly in owners' equity _ others实收资本_资本公积转增资本Paid-up capital _ capitalized capital reserves实收资本项paid-up capital (Abstract)收到的税费返还Tax rebates received收到其他与筹资活动有关的现金Other cash received concerning financing activities收到其他与经营活动有关的现金Other cash received concerning operating activities收到其他与投资活动有关的现金Other cash received concerning investing activities收到原保险合同保费取得的现金Premiums received from original insurance contracts收到再保险业务现金净额Net cash received from reinsurance business收回投资收到的现金Cash received from disposal of investments收取利息和手续费及佣金的现金Interest, handling charges and commission received手续费及佣金净收入Net handling charges and commission income手续费及佣金收入Handling charges and commission income手续费及佣金支出Handling charges and commission expenses寿险责任准备金Policyholders’ reserves for life insurance受托客户资产管理业务净收入Net income from entrusted customer assets management business所得税费用Income tax expenses所有者权益Owners' equity所有者权益_对所有者的分配Owners' equity _ appropriations to owners所有者权益_股份支付计入所有者权益的金额Owners' equity _ amounts of share-based payments recognized in owners' equity所有者权益_会计政策变更Owners' equity _ accounting policy changes所有者权益_净利润Owners' equity _ net profit所有者权益_净利润和直接计入所有者权益的利得和损失_小计Owners' equity _ net profit and gains and losses recognized directly in owners' equity _ subtotal所有者权益_可供出售金融资产公允价值变动净额Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets所有者权益_可供出售金融资产公允价值变动净额_计入所有者权益的金额Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity所有者权益_可供出售金融资产公允价值变动净额_转入当期损益的金额Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period所有者权益_利润分配Owners' equity _ profit appropriation所有者权益_利润分配_其他Owners' equity _ profit appropriation _ others所有者权益_其他Owners' equity _ others所有者权益_其他_对所有者的分配Owners' equity _ others _ appropriations to owners所有者权益_其他_股份支付计入所有者权益的金额Owners' equity _ others _ amounts of share-based payments recognized in owners' equity所有者权益_其他_会计政策变更Owners' equity _ others _ accounting policy changes所有者权益_其他_净利润Owners' equity _ others _ net profit所有者权益_其他_净利润和直接计入所有者权益的利得和损失_小计Owners' equity _ others _ net profit and gains and losses recognized directly in owners' equity _ subtotal所有者权益_其他_可供出售金融资产公允价值变动净额Owners' equity _ others _ net increase and decrease of fair value of available-for-sale financial assets所有者权益_其他_利润分配Owners' equity _ others _ profit appropriation所有者权益_其他_利润分配_其他Owners' equity _ others _ profit appropriation _ others所有者权益_其他_前期差错更正Owners' equity _ others _ corrections of prior period errors所有者权益_其他_权益法下被投资单位其他所有者权益变动的影响Owners' equity _ others _ consequences of other owners' equity changes in invested units under equity method所有者权益_其他_所有者权益内部结转Owners' equity _ others _ internal carry-forward of owners' equity所有者权益_其他_所有者权益内部结转_其他Owners' equity _ others _ internal carry-forward of owners' equity _ others所有者权益_其他_所有者投入和减少资本Owners' equity _ others _ capital paid in and reduced by owners所有者权益_其他_所有者投入和减少资本_其他Owners' equity _ others _ capital paid in and reduced by owners _ others所有者权益_其他_所有者投入资本Owners' equity _ others _ capital paid in by owners所有者权益_其他_提取一般风险准备Owners' equity _ others _ appropriations to general risk provisions所有者权益_其他_提取盈余公积Owners' equity _ others _ appropriations to surplus reserves所有者权益_其他_盈余公积弥补亏损Owners' equity _ others _ surplus reserves for making up losses所有者权益_其他_盈余公积转增资本Owners' equity _ others _ capitalized surplus reserves所有者权益_其他_与计入所有者权益项目相关的所得税影响Owners' equity _ others _ income tax consequences concerning items recognized in owners' equity所有者权益_其他_增减变动金额Owners' equity _ others _ increases and decreases所有者权益_其他_直接计入所有者权益的利得和损失Owners' equity _ others _ gains and losses recognized directly in owners' equity所有者权益_其他_直接计入所有者权益的利得和损失_其他Owners' equity _ others _ gains and losses recognized directly in owners' equity _ others所有者权益_其他_资本公积转增资本Owners' equity _ others _ capitalized capital reserves所有者权益_其他项Owners' equity _ other items (Abstract)所有者权益_前期差错更正Owners' equity _ corrections of prior period errors所有者权益_权益法下被投资单位其他所有者权益变动的影响Owners' equity _ consequences of other owners' equity changes in invested units under equity method所有者权益_所有者权益内部结转Owners' equity _ internal carry-forward of owners' equity所有者权益_所有者权益内部结转_其他Owners' equity _ internal carry-forward of owners' equity _ others所有者权益_所有者投入和减少资本Owners' equity _ capital paid in and reduced by owners所有者权益_所有者投入和减少资本_其他Owners' equity _ capital paid in and reduced by owners _ others所有者权益_所有者投入资本Owners' equity _ capital paid in by owners所有者权益_提取一般风险准备Owners' equity _ appropriations to general risk provisions所有者权益_提取盈余公积Owners' equity _ appropriations to surplus reserves所有者权益_现金流量套期工具公允价值变动净额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument所有者权益_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items所有者权益_现金流量套期工具公允价值变动净额_计入所有者权益的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity所有者权益_现金流量套期工具公允价值变动净额_转入当期损益的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period所有者权益_一般风险准备弥补亏损Owners' equity _ general risk provisions for making up losses所有者权益_盈余公积弥补亏损Owners' equity _ surplus reserves for making up losses所有者权益_盈余公积转增资本Owners' equity _ capitalized surplus reserves所有者权益_与计入所有者权益项目相关的所得税影响Owners' equity _ income tax consequences concerning items recognized in owners' equity。
财务会计常用术语
财务会计常用术语账户一种用来总结一个特定科目如资产;以及其他任何类型的资产、负债、所有者权益、收入和费用账户的增减变动情况的纪录..会计责任由于经济行为的独立会计记录的存在;行为人应对自己的行为负责..建立会计责任是会计记录与内部控制的主要目标..会计循环会计程序记录、分类、总结会计信息的次序..循环开始与交易事项的原始记录;结束与正式会计报表的编制..会计期间损益表覆盖的一段时间..对大多数财务报告来说;一年是一个会计期间..但是;企业也经常编制季度报表和月份报表..会计系统一个组织用以发展会计信息并把这些信息传递给决策者的人员、程序、方法和记录..应收账周转率用于衡量应收账款变现能力;并对应收账款余额进行合理估计的一个比率;等于销售净额与平均应收账款余额之比..应计制按照赚得的营业收入和承担的费用来概括经营成果的方法..自然增长随时间生长或累积..例如;利息费用..应计制会计要求在收入赚取是记录收入;在费用发生时记录费用..交易事项对企业的影响在服务已提供或消费时确认;而不是在收到或支付现金时确认..充分披露一项公认的会计原则;要求给信息使用者以任何可确切解释会计报表所需要的信息..期末用调整分录调整相应的账户;这些分类账余额的调整后试算表重新列表..调整分录期末编制财务报表前更新账户必需的一种分录..调整分录用来适当地确定交易事项应记入哪一个会计期间;并记录期末前赚取的未记录的收入和期末前发生的未记录的费用..结账后试算表结束分录之后编制的试算表..仅有资产、负债和所有者权益账户组成..应收账款账龄分析将应收账款按账龄分组;如未过信用期的;过期1到30天的;过期31到60天的等等;用以估计应收账款中无法回收部分的比例..坏账准备与应收账款相关的计价账户或备抵账户;用于表示应收账款中预计无法收回的部分..年度报告所有公开上市公司每年向它们的股东发布的一种文件..包括经审计的比较财务报表;管理当局对业绩和流动性的讨论和分析;以及有关公司的其他信息..勾稽关系以相同的交易为基础编制的财务报表之间存在的密切关系..资产一个实体所拥有的经济资源..审计对财务报表的调查;旨在确定报表相对于公认会计原则的公允程度..平均成本法对所有存货以相同的平均单位成本计价的方法;平均单位成本在每次购货后计算..资产负债表通过汇总一个企业在某一时点的资产、负债和所有者权益反映企业财务状况的财务报表..银行存款余额调节表分析、记录银行对账单上现金余额和存户记录的现金账户余额产生差异的原因..薄记会计的文书性质的工作;包括记录日常的交易和保持企业的日常记录..账面价值出现在财务报表中的资产的净额..对可折旧资产;账面价值代表成本减去累计折旧..企业个体一个控制资源、发生债务以及参与经营活动的经济个体..股本公司所有权单位;可自由转让..现金制按照现金收入和现金支出来概括经营成果的方法..现金预算一种对预期的未来现金收入也包括现金支出的详细预测;通常为即将来临的年度分部门又分月度地编制..现金等价物期限极短的投资;因变现能力强而被视同现金;例如货币市场基金、国库券、活期存单和商业票据、这些投资必须是在购入后的90天内到期的..现金管理现金交易和现金余额的规划、控制和会计处理..内部持股公司公司为数量有限的股东拥有;非公开上市公司..结束分录期末前为结束临时账户收入、费用和所有者提款账户;并将余额转入所有者权益账户而编制日记账分录..补偿性余额银行要求借款企业在账户中保留的最低存款平均余额;该账户不计利息..互补产品配合在一起的产品;即与公司的其他产品相配合的产品..顾客对其一种产品感兴趣的结果;则可能也购买另外一种产品..稳健原则会计上处理未来不确定事项的传统方法;资产在合理估价范围内以低值计价;在确定收入的合理时点范围内延期确认;旨在避免夸大财务能力和收入..存货计价中的一致性会计原则要求不同会计年度采用相同的存货计价方法;若变更存货计价方法;须对其影响进行充分披露;目的是使各年度财务报表具有可比性..合并财务报表表述母公司及其子公司的合并业务活动的财务报表..备抵资产账户有贷方余额的资产账户;其贷方余额用来冲减或减少另一资产账户余额;以在资产负债表上产生该资产账户恰当的金额..收入抵消账户在损益表的收入栏中冲减收入的一个借方余额账户..比如“销货折扣”账户、“销货退回和折让”账户..控制账户对具体明细帐的内容进行汇总的一个总分类帐户..公司作为一个单独的法律实体并由政府特许组成的企业;其所有权划分成可转换的股份..成本会计确定特定经营活动的成本并对成本信息进行解释..成本批次以相同单位成本购入的商品;除品均成本法外;所有存货计价方法下存货的特点是由几个成本批次构成..销售成本企业在某一期间向客户出售商品的成本..成本原则广泛运用的一项原则;根据资产对当前所有者的原始成本进行会计处理..贷进入分类账账户右边的金额..贷方用来记录资产的减少和负债与所有者权益的减少..债权人拥有债权的个人或组织;流动资产在不影响企业正常经营活动的情况下;现金和能在一年或一个营业周期内孰长转化为现金的资产..流动负债预期要以通过使用企业的流动资产来偿付的债务..流动比率流动资产除以流动负债;是短期偿债能力的一种度量..借进入分类账账户左边的金额..借方用来记录资产的增加和负债与所有者权益的减少..负债比率总负债除以总资产..代表总资产中通过借债而不是通过权益资本所筹措到的部分..违约到期不支付利息或本金..通货紧缩物价总水平的下降;导致货币购买力的上升..折旧在资产的使用寿命期内将其成本系统地分摊为费用..直接转销法处理坏账的一种会计方法..当确定某一笔应收账款无法收回时才确认费用..具体做法是将应收账款账户注销;同时借计坏账损失账户;该方法没有将收入和相关费用进行配比..披露一项会计原则;即和财务报表一起提供正确解释财务报表所必要的任何财务和其他事实..股利公司分配给股东的收益通常为现金形式..复式记账在借方和贷方用相等的金额记录经济事项的记账系统..在这一系统中;会计等式总是保持平衡..另为;这种方法使得净收益的计量成为可能..这一系统使用一种纠错工具：试算表..双重课税先对公司收益课税..公司将收益以股利的形式分配后;在对股东课税..提款账户用来记录所有者从企业提取现金或者其他资产..期末该账户的余额转入所有者权益账户..每股收益以每股为基础表示的净收益..费用产生收入所对应的过去、现在和将来付出的成本..应收账款让售经济实体将其应收账款出售给金融机构;或以应收账款作抵押借款..财务会计提供主要由外部决策者——投资者和债权人使用的关于一个经济实体的财物资源、义务和活动的信息..FASB财务会计准则委员会一个负责确定美国的公认会计原则的民间组织..财务资产可立即转化为确定数目现金的资产如有价证券和应收账款..财务报表以货币化形式传递的公司信息公告..筹资活动现金流量表中的一个大类;反映债务和权益融资交易的结果..先进先出法假设先购进的商品先售出;后购进的商品后售出;期末存货由最近购入的商品组成;在此基础上计算期末存货成本和本期销售成本的方法..财务年度企业采取的任何一个12个月的会计期间..自由现金流量年度来自经营活动的净现金流量的一部分;剩下的在应付企业的基本债务后;可供用于自行决定的目的..能用若干不同方法予以计算..GAAP公认会计原则提供用以确定财务报表应包括什么信息以及这些信息如何列示的框架原则.. 普通日记账仅有借方和贷方两个金额栏的最简单的日记账;用来记录各类业务;其分录以后都将分类账账户..持续经营假设会计的一项假设;即企业在可预见的将来将继续经营;除非特定的证据表明这一假设不合理..毛利销售收入净额减去销售成本..毛利率以占销售净额的百分比表示的毛利..又称为“边际毛利”..毛利法假设去年和今年的毛利率大致相同;以此为基础估计期末存货成本的方法..税前利润或亏损公司利润表上扣减所得税以外的所有费用的利润合计数;扣减所得税后则是净利润..损益表反映公司在一段时间与利润相联系的活动的具体情况和结果的活动表..所得税费用公司利润表中需要向各级政府或其他征税当局缴纳的部分..通货膨胀物价总水平的提高;导致货币购买力的下降..整合性全面、完整、不受损、健全、真实、可信的性质..中期财务报表在任何短于一年的期间里编制的会计报表包括半年报和月报..内部审计对内部控制结构和许多企业经营不同方面的效率评价的研究.. Internal Revenue Service国内税收署处理众多个人和企业上报的所得税申报单并执行审计职能对这些申报单中所包含的数据进行验证的一个政府组织..存货损耗由于失窃、破损和毁坏而造成的存货损失..存货周转率销售成本除以平均存货成本..投资活动现金流量表中的一个大类;反映购买和销售资产;如土地、建筑和设备的结果.. 日记账交易的序时记录;显示每一笔交易借记或贷记某一个特殊分类账账户的金额.. 后进先出法用最近购入商品的价格计算销售成本;期末存货的计价则以先购商品的价格为基础..分类账一种记账系统;包括出现在财务报表中的每一项目的单独记录..合起来;这些记录指的是一个公司的分类..单个而言;这些分录指的是分类账..负债一个实体因过去的交易而产生的债务或义务..代表债权人对企业资产的要求权..后进先出法下的准备即企业存货现行重置成本和后进先出法夏账面成本的差异;后进先出法的主要缺点是准备过大..成本与市价孰低法存货以原始成本和重置成本市价中低者计价的方法..信贷限额事先约定的借款协定;银行在一定信贷限额内;随时向借款人提供借款..一旦信贷限额为企业所用即成为企业的一项负债;未使用部分代表企业随时借入现款的能力..管理会计提供内部管理者经营企业作决策所使用的信息..有价证券流动性很强的投资;主要是股票和债券;可在证券交易所内以市价出售..市价计价有价证券投资的资产负债表计价原则;即在资产负债表编表日根据市价总值调整证券投资账户原始成本计价原则的一个特例..配比原则一项公认的会计原则;决定费用什么时候记录与会计系统中..在一个会计期间赚取的收入要与为赚取这些收入而发生的费用相配比..净收益盈利性经营活动导致的所有者权益的增加;即在给定期间赚取的收入超过相关费用的金额..净损失盈利性经营活动导致的所有者权益的减少..销售净额总销售额扣除销售退回和折让并减去销售折扣..注释会计报表的补充披露..为信息使用者提供各类被认为有助于解释会计报表的信息..客观性会计人员对于相对客观的金额数字的偏好;它和仅仅依赖个人观点相反;但客观的计量尺度是可以改变的..经营活动现金流量表中的一个大类;包括损益表所包含的所有收入和费用的现金影响.. 营业周期从用现金购买存货;销售存货;收回应收账款;到产生现金增加所需要的时间.. 所有者权益资产超过负债的部分;等于所有者在企业的投资额加上企业留存的从成功经营中所获得的利润..定期盘存制对商品交易进行会计处理的一种制度..不需要在发生时记录销售成本;但存货额和销售成本在年底进行了全面的实地盘存后才能知道..永续盘存制对商品交易进行会计处理的一种制度..在这一制度下;存货和销售成本账户始终保持最新值..过账把信息从日记账转入各个分类账账户的程序..预付费用一项资产;代表以前支付的将来会计期间的费用..随时间的流逝;使用调整账户把相关成本从资产账户转入费用账户..产品组合公司销售多样化的和相应数量的商品和服务..公开信息法律规定一般公众可以获得信息;包括公开上市公司的年度财务报表..速动资产最容易变现的流动资产;包括现金、有价证券和应收账款..速动比率速动资产除以流动负债..衡量短期偿债能力..实现原则一项公认的会计原则;决定收入什么时候记入账户..收入的实现是在服务已经提供给消费者;或商品已经提交给消费者时..留存收益所有者权益中因获利的经营活动而积累的部分..资产报酬率净损益表示为平均总资产的百分比;衡量管理当局使用企业资产的效率..投资报酬因使用他人资金而支付的一定金额利息、股利..权益报酬率净损益表示为平均总股东权益的百分比;衡量企业股东权益的回报率..收入因获利性的活动而带来的权益资产的增加..SEC证券交易委员会拥有为美国的公众持股公司制定会计原则和财务报告规定的法律权利的一个政府组织..清偿能力具有在债务到期时清偿的财务能力..个别认定法当某单位商品实物被出售时;按其特定个体记录其实际成本;各种存货均独一无二时采用此法..但若存货由同类相同商品组成;则不宜采用该法..稳定货币假设会计的一项假设;即在财务报表的编制中使用的货币单位在各时期保持稳定或者变化的速度相当缓慢;因此不至于扭曲财务报表的信息..现金流量表从企业经营活动、投资活动和筹资活动的角度说明企业现金变动的财务报表.. 股东权益以公司形式组织的企业的所有者权益..直线折旧法在可折旧资产的有效寿命期内;在每一期确认相等金额作为折旧费用的折旧方法.. 明细分类账包含构成总分类账中一个控制账户余额的各个项目的相应账户的分类账..应税收入应缴纳所得税的公司收入..所得税法规定按应税收入计征;而不是按通用会计准则计征..但多数情况下;公司应税收入与税前收入数量相仿..税收会计编制所得税申报单;预测企业交易的税务影响;并从所得税负担最小化的角度对此进行规划分期原则提供给报表使用者及时的信息..净收益在各个相等的、相对较短的期间内计量..损益表覆盖的期间成为企业的会计期间..试算表一个两栏式表格;列示所有分类账账户名称及借贷方余额..未实现投资利得或亏损特殊的所有者权益账户;代表企业进行投资的成本和资产负债表编表日其市价的差异;即投资尚未通过出售证券实现的利得或亏损..门面粉饰管理人员为了使企业在其资产负债表、损益表和现金流量表中看起来尽可能有实力而采用的手段..营运资本流动资产减去流动负债;衡量短期偿债能力..注销一项资产由于过时或其他原因不再使用;须减少其价值;即贷记相关资产账户;同时借记损失账户..。
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会计100个经典术语
1. 资产 (Assets)
2. 负债 (Liabilities)
3. 所有者权益 (Owner's Equity)
4. 收入 (Revenue)
5. 成本 (Cost)
6. 费用 (Expense)
7. 利润 (Profit)
8. 损失 (Loss)
9. 资产负债表 (Balance Sheet)
10. 利润表 (Income Statement)
11. 现金流量表 (Cash Flow Statement)
12. 会计准则 (Accounting Standards)
13. 会计周期 (Accounting Period)
14. 会计师 (Accountant)
15. 会计政策 (Accounting Policy)
16. 应收账款 (Accounts Receivable)
17. 应付账款 (Accounts Payable)
18. 固定资产 (Fixed Assets)
19. 流动资产 (Current Assets)
20. 非流动资产 (Non-current Assets)
21. 流动负债 (Current Liabilities)
22. 非流动负债 (Non-current Liabilities)
23. 净资产 (Net Assets)
24. 财务报表 (Financial Statements)
25. 会计核算 (Accounting Entries)
26. 会计凭证 (Accounting Vouchers)
27. 折旧 (Depreciation)
28. 摊销 (Amortization)
29. 财务分析 (Financial Analysis)
30. 资产负债率 (Debt-to-Asset Ratio)
31. 流动比率 (Current Ratio)
32. 速动比率 (Quick Ratio)
33. 库存周转率 (Inventory Turnover Ratio)
34. 资产周转率 (Asset Turnover Ratio)
35. 财务杠杆 (Financial Leverage)
36. 费用率 (Expense Ratio)
37. 毛利率 (Gross Margin)
38. 净利率 (Net Profit Margin)
39. 资本回报率 (Return on Capital)
40. 货币资金 (Cash and Cash Equivalents)
41. 存货 (Inventory)
42. 预付款项 (Prepaid Expenses)
43. 预收账款 (Advance Payments)
44. 长期负债 (Long-term Liabilities)
45. 股东权益 (Shareholder's Equity)
46. 借方 (Debit)
47. 贷方 (Credit)
48. 冲销 (Reversal)
49. 会计周期末调整 (Year-end Adjustments)
50. 费用分配 (Expense Allocation)
51. 现金流量 (Cash Flow)
52. 投资回报率 (Return on Investment)
53. 公允价值 (Fair Value)
54. 非货币交换 (Non-monetary Exchange)
55. 税前利润 (Pre-tax Profit)
56. 税后利润 (Post-tax Profit)
57. 会计估计 (Accounting Estimates)
58. 会计政策变更 (Accounting Policy Change)
59. 经济利益 (Economic Benefits)
60. 盈余公积 (Surplus Reserves)
61. 应纳税所得额 (Taxable Income)
62. 递延所得税资产 (Deferred Tax Assets)
63. 递延所得税负债 (Deferred Tax Liabilities)
64. 原始成本 (Historical Cost)
65. 公允价值计量 (Fair Value Measurement)
66. 资本支出 (Capital Expenditure)
67. 资本结构 (Capital Structure)
68. 净现金流量 (Net Cash Flow)
69. 现金流量配比 (Cash Flow Matching)
70. 现金流量敏感性 (Cash Flow Sensitivity)
71. 会计信息系统 (Accounting Information System)
72. 现金流量分析 (Cash Flow Analysis)
73. 利息费用 (Interest Expense)
74. 资本回报率 (Return on Equity)
75. 资本成本 (Cost of Capital)
76. 净现值 (Net Present Value)
77. 内部收益率 (Internal Rate of Return)
78. 风险管理 (Risk Management)
79. 资产管理 (Asset Management)
80. 财务报表分析 (Financial Statement Analysis)
81. 会计记录 (Accounting Records)
82. 会计原则 (Accounting Principles)
83. 财务报表分析 (Financial Statement Analysis)
84. 会计期间 (Accounting Period)
85. 会计师事务所 (Accounting Firm)
86. 会计政策变更 (Accounting Policy Change)
87. 会计信息披露 (Accounting Disclosure)
88. 经济事项 (Economic Events)
89. 财务报表分析 (Financial Statement Analysis)
90. 财务风险 (Financial Risk)
91. 财务报表分析 (Financial Statement Analysis)
92. 会计估计 (Accounting Estimate)
93. 经济利益 (Economic Benefit)
94. 财务报表分析 (Financial Statement Analysis)
95. 会计周期 (Accounting Cycle)
96. 资产负债表 (Balance Sheet)
97. 利润表 (Income Statement)
98. 现金流量表 (Cash Flow Statement)
99. 会计准则 (Accounting Standards)
100. 会计主体 (Accounting Entity)。