财务中英文对照审批稿

YKKstandardizationoffice【YKK5AB-YKK08-YKK2C-YKK18】财务中英文对照会计accounting　　决策人DecisionMaker　　投资人Investor　　股东Shareholder　　债权人Creditor　　财务会计FinancialAccounting　　管理会计ManagementAccounting　　成本会计CostAccounting　　私业会计PrivateAccounting　　公众会计PublicAccounting　　注册会计师CPACertifiedPublicAccountant　　国际会计准则委员会IASC　　美国注册会计师协会AICPA　　财务会计准则委员会FASB　　管理会计协会IMA　　美国会计学会AAA　　税务稽核署IRS　　独资企业Proprietorship　　合伙人企业Partnership　　公司Corporation　　会计目标AccountingObjectives　　会计假设AccountingAssumptions　　会计要素AccountingElements　　会计原则AccountingPrinciples　　会计实务过程AccountingProcedures　　财务 报表 企业所得税申报表下载财务会计报表下载斯维尔报表下载外贸周报表下载关联申报表下载 FinancialStatements　　财务分析FinancialAnalysis　　会计主体假设Separate-entityAssumption　　货币计量假设Unit-of-measureAssumption　　持续经营假设Continuity(Going-concern)Assumption　　会计分期假设Time-periodAssumption　　资产Asset　　负债Liability　　业主权益Owner'sEquity　　收入Revenue　　费用Expense　　收益Income　　亏损Loss　　历史成本原则CostPrinciple　　收入实现原则RevenuePrinciple　　配比原则MatchingPrinciple　　全面披露原则Full-disclosure(Reporting)Principle　　客观性原则ObjectivePrinciple　　一致性原则ConsistentPrinciple　　可比性原则ComparabilityPrinciple　　重大性原则MaterialityPrinciple　　稳健性原则ConservatismPrinciple　　权责发生制AccrualBasis　　现金收付制CashBasis　　财务 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 FinancialReport　　流动资产Currentassets　　流动负债CurrentLiabilities　　长期负债Long-termLiabilities　　投入资本ContributedCapital　　留存收益RetainedEarning(2)会计循环　　会计循环AccountingProcedure/Cycle　　会计信息系统AccountinginformationSystem　　帐户Ledger　　会计科目Account　　会计分录Journalentry　　原始凭证SourceDocument　　日记帐Journal　　总分类帐GeneralLedger　　明细分类帐SubsidiaryLedger　　试算平衡TrialBalance　　现金收款日记帐Cashreceiptjournal　　现金付款日记帐Cashdisbursementsjournal　　销售日记帐SalesJournal　　购货日记帐PurchaseJournal　　普通日记帐GeneralJournal　　工作底稿Worksheet　　调整分录Adjustingentries　　结帐Closingentries(3)现金与应收帐款　　现金Cash　　银行存款Cashinbank　　库存现金Cashinhand　　流动资产Currentassets　　偿债基金Sinkingfund　　定额备用金Imprestpettycash　　支票Check(cheque)　　银行对帐单Bankstatement　　银行存款调节表Bankreconciliationstatement　　在途存款Outstandingdeposit　　在途支票Outstandingcheck　　应付凭单Voucherspayable　　应收帐款Accountreceivable　　应收票据Notereceivable　　起运点交货价shippingpoint　　目的地交货价destinationpoint　　商业折扣Tradediscount　　现金折扣Cashdiscount　　销售退回及折让Salesreturnandallowance　　坏帐费用Baddebtexpense　　备抵法Allowancemethod　　备抵坏帐Baddebtallowance　　损益表法Incomestatementapproach　　资产负债表法Balancesheetapproach　　帐龄分析法Aginganalysismethod　　直接冲销法Directwrite-offmethod　　带息票据Interestbearingnote　　不带息票据Non-interestbearingnote　　出票人Maker　　受款人Payee　　本金Principal　　利息率Interestrate　　到期日Maturitydate　　本票Promissorynote　　贴现Discount　　背书Endorse　　拒付费Protestfeecom(4)存货　　存货Inventory　　商品存货Merchandiseinventory　　产成品存货Finishedgoodsinventory　　在产品存货Workinprocessinventory　　原材料存货Rawmaterialsinventory　　起运地离岸价格shippingpoint　　目的地抵岸价格destination　　寄销Consignment　　寄销人Consignor　　承销人Consignee　　定期盘存Periodicinventory　　永续盘存Perpetualinventory　　购货Purchase　　购货折让和折扣Purchaseallowanceanddiscounts　　存货盈余或短缺Inventoryoveragesandshortages　　分批认定法Specificidentification　　加权平均法Weightedaverage　　先进先出法First-in,first-outorFIFO　　后进先出法Lost-in,first-outorLIFO　　移动平均法Movingaverage　　成本或市价孰低法LowerofcostormarketorLCM　　市价Marketvalue　　重置成本Replacementcost　　可变现净值Netrealizablevalue　　上限Upperlimit　　下限Lowerlimit　　毛利法Grossmarginmethod　　零售价格法Retailmethod　　成本率Costratio(5)长期投资　　长期投资Long-terminvestment　　长期股票投资Investmentonstocks　　长期债券投资Investmentonbonds　　成本法Costmethod　　权益法Equitymethod　　合并法Consolidationmethod　　股利宣布日Declarationdate　　股权登记日Dateofrecord　　除息日Ex-dividenddate　　付息日Paymentdate　　债券面值Facevalue,Parvalue　　债券折价Discountonbonds　　债券溢价Premiumonbonds　　票面利率Contractinterestrate,statedrate　　市场利率Marketinterestratio,Effectiverate　　普通股CommonStock　　优先股PreferredStock　　现金股利Cashdividends　　股票股利Stockdividends　　清算股利Liquidatingdividends　　到期日Maturitydate　　到期值Maturityvalue　　直线摊销法Straight-Linemethodofamortization　　实际利息摊销法Effective-interestmethodofamortization(6)固定资产　　固定资产PlantassetsorFixedassets　　原值Originalvalue　　预计使用年限Expectedusefullife　　预计残值Estimatedresidualvalue　　折旧费用Depreciationexpense　　累计折旧Accumulateddepreciation　　帐面价值Carryingvalue　　应提折旧成本Depreciationcost　　净值Netvalue　　在建工程Construction-in-process　　磨损Wearandtear　　过时Obsolescence　　直线法Straight-linemethod(SL)　　工作量法Units-of-productionmethod(UOP)　　加速折旧法Accelerateddepreciationmethod　　双倍余额递减法Double-decliningbalancemethod(DDB)　　年数总和法Sum-of-the-years-digitsmethod(SYD)　　以旧换新Tradein　　经营租赁Operatinglease　　融资租赁Capitallease　　廉价购买权Bargainpurchaseoption(BPO)　　资产负债表外筹资Off-balance-sheetfinancing　　最低租赁付款额Minimumleasepayments(7)无形资产　　无形资产Intangibleassets　　专利权Patents　　商标权Trademarks,Tradenames　　着作权Copyrights　　特许权或专营权Franchises　　商誉Goodwill　　开办费Organizationcost　　租赁权Leasehold　　摊销Amortization(8)流动负债　　负债Liability　　流动负债Currentliability　　应付帐款Accountpayable　　应付票据Notespayable　　贴现票据Discountnotes　　长期负债一年内到期部分Currentmaturitiesoflong-termliabilities　　应付股利Dividendspayable　　预收收益Prepaymentsbycustomers　　存入保证金Refundabledeposits　　应付费用Accrualexpense　　增值税valueaddedtax　　营业税Businesstax　　应付所得税Incometaxpayable　　应付奖金Bonusespayable　　产品质量担保负债Estimatedliabilitiesunderproductwarranties　　赠品和兑换券Premiums,couponsandtradingstamps　　或有事项Contingency　　或有负债Contingent　　或有损失Losscontingencies　　或有利得Gaincontingencies　　永久性差异Permanentdifference　　时间性差异Timingdifference　　应付税款法Taxespayablemethod　　纳税影响会计法Taxeffectaccountingmethod　　递延所得税负债法Deferredincometaxliabilitymethod(9)长期负债　　长期负债Long-termLiabilities　　应付公司债券Bondspayable　　有担保品的公司债券SecuredBonds　　抵押公司债券MortgageBonds　　保证公司债券GuaranteedBonds　　信用公司债券DebentureBonds　　一次还本公司债券TermBonds　　分期还本公司债券SerialBonds　　可转换公司债券ConvertibleBonds　　可赎回公司债券CallableBonds　　可 要求 对教师党员的评价套管和固井爆破片与爆破装置仓库管理基本要求三甲医院都需要复审吗 公司债券RedeemableBonds　　记名公司债券RegisteredBonds　　无记名公司债券CouponBonds　　普通公司债券OrdinaryBonds　　收益公司债券IncomeBonds　　名义利率，票面利率Nominalrate　　实际利率Actualrate　　有效利率Effectiverate　　溢价Premium　　折价Discount　　面值Parvalue　　直线法Straight-linemethod　　实际利率法Effectiveinterestmethod　　到期直接偿付Repaymentatmaturity　　提前偿付Repaymentatadvance　　偿债基金Sinkingfund　　长期应付票据Long-termnotespayable　　抵押借款Mortgageloan(10)业主权益　　权益Equity　　业主权益Owner'sequity　　股东权益Stockholder'sequity　　投入资本Contributedcapital　　缴入资本Paid-incapital　　股本Capitalstock　　资本公积Capitalsurplus　　留存收益Retainedearnings　　核定股本Authorizedcapitalstock　　实收资本Issuedcapitalstock　　发行在外股本Outstandingcapitalstock　　库藏股Treasurystock　　普通股Commonstock　　优先股Preferredstock　　累积优先股Cumulativepreferredstock　　非累积优先股Noncumulativepreferredstock　　完全参加优先股Fullyparticipatingpreferredstock　　部分参加优先股Partiallyparticipatingpreferredstock　　非部分参加优先股Nonpartiallyparticipatingpreferredstock　　现金发行Issuanceforcash　　非现金发行Issuancefornoncashconsideration　　股票的合并发行Lump-sumsalesofstock　　发行成本Issuancecost　　成本法Costmethod　　面值法Parvaluemethod　　捐赠资本Donatedcapital　　盈余分配Distributionofearnings　　股利Dividend　　股利政策Dividendpolicy　　宣布日Dateofdeclaration　　股权登记日Dateofrecord　　除息日Ex-dividenddate　　股利支付日Dateofpayment　　现金股利Cashdividend　　股票股利Stockdividend　　拨款appropriation(11)财务报表　　财务报表FinancialStatement　　资产负债表BalanceSheet　　收益表IncomeStatement　　帐户式AccountForm　　报告式ReportForm　　编制(报表)Prepare　　工作底稿Worksheet　　多步式Multi-step　　单步式Single-step(12)财务状况变动表　　财务状况变动表中的现金基础Basis　　(现金流量表)　　财务状况变动表中的营运资金基础CapitalBasis　　(资金来源与运用表)　　营运资金WorkingCapital　　全部资源概念All-resourcesconcept　　直接交换业务Directexchanges　　正常营业活动Normaloperatingactivities　　财务活动Financingactivities　　投资活动Investingactivities(13)财务报表分析　　财务报表分析Analysisoffinancialstatements　　比较财务报表Comparativefinancialstatements　　趋势百分比Trendpercentage　　比率Ratios　　普通股每股收益Earningspershareofcommonstock　　股利收益率Dividendyieldratio　　价益比Price-earningsratio　　普通股每股帐面价值Bookvaluepershareofcommonstock　　资本报酬率Returnoninvestment　　总资产报酬率Returnontotalasset　　债券收益率Yieldrateonbonds　　已获利息倍数Numberoftimesinterestearned　　债券比率Debtratio　　优先股收益率Yieldrateonpreferredstock　　营运资本WorkingCapital　　周转Turnover　　存货周转率Inventoryturnover　　应收帐款周转率Accountsreceivableturnover　　流动比率Currentratio　　速动比率Quickratio　　酸性试验比率Acidtestratio(14)合并财务报表　　合并财务报表Consolidatedfinancialstatements　　吸收合并Merger　　创立合并Consolidation　　控股公司Parentcompany　　附属公司Subsidiarycompany　　少数股权Minorityinterest　　权益联营合并Poolingofinterest　　购买合并Combinationbypurchase　　权益法Equitymethod　　成本法Costmethod(15)物价变动中的会计计量　　物价变动之会计Price-levelchangesaccounting　　一般物价水平会计Generalprice-levelaccounting　　货币购买力会计Purchasing-poweraccounting　　统一币值会计Constantdollaraccounting　　历史成本Historicalcost　　现行价值会计Currentvalueaccounting　　现行成本Currentcost　　重置成本Replacementcost　　物价指数Price-levelindex　　国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator)　　消费物价指数Consumerpriceindex(orCPI)　　批发物价指数Wholesalepriceindex　　货币性资产Monetaryassets　　货币性负债Monetaryliabilities　　货币购买力损益Purchasing-powergainsorlosses　　资产持有损益Holdinggainsorlosses　　未实现的资产持有损益Unrealizedholdinggainsorlosses1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1282留抵税额excessVATpaid(oroverpaidVAT)1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主(股东)往来owners(stockholders)currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements