会计词汇汇编（中英文互译）

1、1会计会计会计估计 Accounting estimates 会计分期 Accounting period 会计政策 Accounting policies 会计确认 Accounting recognition 会计处理 Accounting treatment 应付账款 Accounts payable 应收账款 Accounts receivable 累计折旧 Accumulated depreciation 调整事项 Adjusting events 摊销费用 Amortization expense 公平交易 Arms-length transaction 资产 Assets 资产减值损失 Assets impairment loss 联营公司 Associates 可供出售金融资产 Available-for-sale financial assets 坏账准备 Bad debt provision 年初余额 Balance at the beginning of year 年末余额 Balance at the end of year 资产负债表 Balance shee

2、t 银行存款 Bank deposit 基本每股收益 Basic earnings per share 应收票据 Bills receivable 账面价值 Book value 借款费用 Borrowing costs 企业合并 Business combination 营业税金及附加 Business taxes and surcharges 计量 Calculation/Calculate资本公积 Capital reserve 资本化 Capitalization/Capitalized 现金流量 Cash flows 库存现金 Cash on hand 公允价值变动 Change in fair value 股东权益变动表 Changes in equity 可比性 Comparability 混合金融工具 Compound financial instruments 代销商品 Consignment goods 合并资产负债表 Consolidated balance sheet 合并利润表 Consolidated income statement 合并股东权益变动表 C

3、onsolidated statement of changes in equity 建造合同 Construction contract 在建工程 Construction in progress 或有资产 Contingent asset 或有负债 Contingent liability 可转换公司债券 Convertible notes 会计差错更正 Correction of accounting errors 成本法 Cost method 主营业务成本 Cost of sales from principal activities 贷 Credit 货币计量 Currency measurement 流动资产 Current assets 流动负债 Current liabilities 借 Debit 债务重组 Debt restructuring 递延收益 Deferred income 递延所得税 Deferred tax递延所得税资产 Deferred tax assets 递延所得税负债 Deferred tax liabilities 折旧 Depreciat

4、ion 稀释每股收益 Diluted earnings per share 直接费用 Direct costs 直接人工 Direct labour 直接材料 Direct materials 直接法 Direct method 披露 Disclosure 折现系数 Discount factor 折现率 Discount rate 任意盈余公积 Discretionary surplus reserve 处置成本 Disposal costs 应付股利 Dividend payable 应收股利 Dividend receivable 应付职工薪酬 Employee benefits payables 股权投资 Equity investment 权益法 Equity method 预计负债 Estimated liabilities/Provision 预计使用寿命 Estimated useful life 费用 Expenses 公允价值 Fair value 融资租赁 Finance lease 金融资产 Financial assets 交易性金融资产 Financial

5、assets held for trading 财务费用 Financial expenses 金融工具 Financial instruments 金融负债 Financial liabilities 财务报告 Financial reporting 筹资活动 Financing activities 产成品 Finished products/goods2固定资产 Fixed assets 固定资产清理 Fixed assets pending for disposal 境外经营 Foreign operations 特许权 Franchise right 记账本位币 Functional currency 公允价值变动收益/（损失） Gains/Losses on changes in fair value 管理费用 General and administrative expenses 持续经营 Going concern 商誉 Goodwill 政府补助 Government grants 毛利率 Gross profit ratio 担保 Guarantee 持有至到期投资

6、 Held-to-maturity investment 历史成本 Historical cost 可辨认性 Identifiable 减值损失 Impairment loss 减值准备 Impairment losses 利润表 Income statement 所得税 Income tax 间接法 Indirect method 保险费 Insurance expense 无形资产 Intangible assets 应付利息 Interest payable 利率 Interest rate 应收利息 Interest receivable 集团内部销售 Inter-group sales 中期财务报表 Interim financial statements 存货 Inventories 投资活动 Investing activities投资成本 Investment cost 投资收益 Investment income 投资性房地产 Investment property 合营企业 Joint-venture 劳务成本 Labour costs 土地使用权 Land use

7、 right 租赁 Lease 承租人 Lessee 出租人 Lessor 负债 Liability/Liabilities 贷款 Loan 长期股权投资 Long-term equity investment 长期借款 Long-term loans 长期应付款 Long-term payable 长期应收款 Long-term receivables 少数股东权益 Minority interests 净利润 Net profits 非调整事项 Non-adjusting events 非流动性负债 Non-current liabilities 营业外支出 Non-operating expenses 营业外收入 Non-operating income 经营活动 Operating activities 经营租赁 Operating lease 营业利润 Operating profit 其他资本公积 Other capital reserve 其他综合收益 Other comprehensive income 其他业务收入 Other operating income 其他应

8、付款 Other payables 其他应收款 Other receivables 所有者权益 Owners equity 所有权 Ownership 实收资本 Paid-in capital专利权 Patent 资产负债表日后事项 Post balance sheet events 溢价 Premium 预付款 Prepayment 现值 Present value 以前年度损益事项 Prior year profit/loss adjustment 商品 Product 利润 Profit 利润分配 Profit appropriation 存货跌价准备 Provision for diminution in value of inventories 固定资产减值准备 Provision for impairment of fixed assets 损失准备 Provision for loss 采购成本 Purchase costs 报酬率 Rate of return 原材料 Raw materials 预收款项 Receipts in advance 确认 Recogniti

9、on/Recognize 可收回金额 Recoverable amount 可变现净值 Recoverable value 关联交易 Related party transactions 关联方 Related party(ies) 租赁收入 Rental income 重置成本 Replacement costs 回购 Repurchase 研究开发费用 Research and development costs 残值 Residual value 重组 Restructuring3追溯调整 Retrospective adjustments 销售商品收入 Revenue from sales of goods 收入 Revenue/Income 职工薪酬 Salary costs 售后租回交易 Sale and lease back 主营业务收入 Sales from principal activities 销售退回 Sales return 销售额 Sales revenue 销售税 Sales tax 分部报告 Segment reporting 销售费用 Selling expenses 股本 Share capital 股份期权 Share options 股本/资本溢价 Share/Capital premium 所有者权益 Shareholders equity 短期借款 Short-term loans 专项应付款 Special payables 现金流量表 Statement of cash flows 法定盈余公积 Statutory surplus reserve 盈余公积 Surplus reserves 有形资产 Tangible assets 计税基础 Tax basis 应交税费 Taxes payable 暂时性差异 Temporary differences 交易费用 Transaction costs 可理解性 Understandability 未分配利润 Undistributed profit/Retained earnings 未实现融资收益 Unrealized capital gain 增值税 Value-added tax 在产品 Work in progress审计审计客户关系和审计业务的接受与保持 A

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