会计术语中英对照表（以中文首字母排序a-g）
A
A股（或甲类股份） A share
安装成本 installation cost
安装费收入 installation fees revenue
B
B股（或乙类股份） B share
半成品 semi-finished goods
半年度报告 half-yearly report
包装材料（或包装物） packaging material
包装容器 container
保留次级权益 subordinated retained interests
保费收入 premium revenue
保险费用 insurance expenses
保险合同 insurance contracts
保险赔偿 insurance compensation
保险人 insurer
保险事故 insured event
保险索赔 insurance claim
保险责任 insurance obligations
备查账簿 memorandum book
备件 spare parts
备用现金 cash in till
背书 endorsement
背书人（或承兑人） endorser
被担保方 secured party
被购方 acquiree
被合并方 combined party
被套期项目 hedged items
被投资单位表决权 voting rights of an investee enterprise
本金 principal
本金偿还 principal repayments
本年年初余额 beginning balance of current year
本年年末余额 ending balance of current year
本年（所有者权益）增减变动金额 changes in owners’ equity for current year
本期净资产增加数 net assets that increase during the period
本期收入 income for the period
本月材料成本差异率 material cost variance rate for the month
本月收入材料的成本差异 cost variance of material received during the month
本月收入材料的计划成本 material received during the month at planned cost
本质差别 differ in substance
比较会计报表 comparative accounting statements
比较信息 comparative information
变动率 rate of change
表决控制权 vote control
表决权 vote
波动率 votality rate
补价 boot
补缴税款 back tax
补充信息 supplementary information
补贴 subsidies
不动产抵押 real estate mortgage
不可撤销授信承诺（即贷款承诺） non-cancellable credit commitments (i.e. loan commitment)
不利影响 adverse effect
不切实可行 impracticable
不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve cash receipts or payments
不限量发行 tap issue
部门开支 departmental expenses
10%重要性标准 10% threshold
C
材料 material
材料成本差异 material cost variance
材料费 material costs
财产保险费 property insurance expense
财务报表列报 presentation of financial statements
财务（会计）报告 financial (accounting) reports
财务报告批准报出日 date when financial statements are authorized for issue
财务报告舞弊或差错 fraud or errors in financial report
财务担保合同 financial guarantee contract
财务费用 financial expenses
财务管理 financial management
财务机构 financial institutes
财务困难 financial difficulty
财务业绩 financial performance
财务影响 financial effect
财务状况 financial position
裁定费（或评定印花税额手续费，或评估契据费） adjudication fee
裁定破产 adjudged bankrupt
裁定破产人 adjudicated bankrupt
裁定无力偿还债务 adjudication of insolvency
采购成本 cost of purchase
参数 parameter
仓储费用 storage costs
次要报告形式 secondary reporting format
次要分部 secondary segments
从价费 ad valorem fee
从价关税 ad valorem tariff
从价税（或按值征税） ad valorem duty
从价税制 ad valorem duty system
从子公司、联营企业或合营企业分回利润而收到的现金 profits received in cash from subsidiaries, associates and joint ventures
存出投资款 investment paid
存放银行同业的结余 balance with other banks
存货 inventory
存货成本 cost of goods purchased/manufactured (or inventoriable cost)
存栏待售的牲畜 livestock raised for sale
存货跌价准备 provision for decline in value of inventories
存货跌价损失 loss from decline in value of inventories
存货过时 inventories obsolescence
存货毁损 damages of inventory
存款利息收入 interest income from deposit
存货盘点 inventory-taking
存货实物盘点 physical inventory taking
存货实有数量 physical quantity of inventory
差旅费 traveling expenses
产成品 finished goods
产畜和役畜 productive livestock and draught animals
产出能力 output capacity
产量法 unit-of-output method
产品安全保证 product warranties
产品的规格、型号及最终用途 specification, model and terminal use purpose of products
产品销售收入 revenue from goods sold
长期待摊费用摊销 amortisation of long-term prepaid expenses
长期股权投资 long-term equity investment
长期股权投资减值 impairment of long-term equity investment
长期健康险责任准备金 provision for obligations arising on long-term health insurance contracts
长期借款 long-term borrowings
长期借款协议 long-term agreement
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 amount borrowed
超额赔款再保险合同 excess of loss reinsurance contracts
车船使用税 vehicle and vessel usage tax
成本差异 cost variance
成本法 cost method
成本分配 allocation of costs
成本加成合同 cost plus contract
成本模式 cost model
成本与可变现净值孰低 lower of cost and net realisable value
承背书人 endorsee
承兑人（或接受人，或受票人） acceptor
承兑协议 acceptance agreement
承诺（事项） commitments
承租人 lessee
承租人会计处理 accounting by lessees
持股比例 proportion of ownership interest
持续经营 going concern
持有至到期投资 held-to-maturity investments
充足性测试 adequacy tests
冲销 write off
重分类 reclassification
重估储备 revaluation reserve
重估增值 revaluation increments
重述 restatement
重新组合 repackaging
重置成本 replacement cost
筹资活动产生的现金流量 cash flows from financing activities
出口加工区 export processing zone
出口免税 export exemption
出口退税 export refund
出资证明书 capital contribution certificate
出租人会计处理 accounting by lessors
出租收入 rental income
初始发行（首发） initial public offer
初始计量金额 initial measured amount
初始取得 initial acquisition
初始直接费用 initial direct costs
储备基金 reserve fund
处置固定资产、无形资产和其他长期资产的损益 profits or losses on disposal of fixed assets, intangible assets and other long-term assets
处置收入 disposal proceed
处置子公司及其他营业单位收到的现金净额 net cash flows from disposal of subsidiaries or other business units
垂直一体化经营 vertically integrated operations
纯利 net profit
纯益手续费 profit commission
D
大田作物 growing field crops
大修理工程 capital maintenance project
大修理停用的固定资产 fixed assets under capital maintenance
大宗客户 major customers
贷方余额 credit balance
贷款 loans
地区分部 geographical segments
地域来源原则[税制] territorial source principle [taxation]
代建房地产 property constructed on behalf of 3rd parties
代扣税 withholding tax
代理商 agent
代位追偿款 recoveries on subrogation for undertaken claims
待处理财产损益 asset gain or loss suspense
待摊费用 prepaid expenses
单独列报 report separately
担保 guarantees
担保物（金融资产） pledge
担保余值 guaranteed residual value
当期 current period
当期回购普通股股数 the number of ordinary shares bought back during the period concerned
当期新发行普通股股数 the number of ordinary shares issued during the period concerned
到岸价 CIF (cost, insurance and freight)
到期期限分析 maturity analysis
到期时间表 maturity schedule
到期应缴税款 tax due
等待期（股份支付） vesting period
抵销 offsetting (or set off … against)
抵销（合并报表） eliminate…from…
抵消分录 elimination entry
低值易耗品 low-valued and short-lived consumables
低估 understate
第三方补偿 reimbursement from third parties
递耗资产 depleteable assets
递延收益 deferred income
递延所得税 deferred income tax
递延所得税负债 deferred income tax liability
递延所得税资产 deferred income tax asset
电汇 telegraphic transfer [T/T]
电汇汇率 telegraphic transfer rate
电汇通知书 telegraphic transfer advice
电子付款系统 electronic payment system
电子交易系统 electronic trading system
电子数据处理 electronic data processing (EDP)
电子转账系统（或电子转账制度） electronic transfer system
定价服务机构 pricing service institute
定价限制 restriction on pricing
定价原则 principle for pricing
定价政策 pricing policies
定量分析 quantitative analysis
定期存款 fixed deposits
定期放款（或定期贷款） time loan
定期质押放款（或定期担保放款） time loan secured
定期信用放款 time loan unsecured
定期借款（或有期借款） term borrowing
定期合约 term contract
定期盘存制（或实地盘存制） periodic inventory system
定期债券 term bond
定性分析 qualitative analysis
董事会 board of directors
短期垫付款 short-term advance
短期借款 short-term loans
短征税款 tax undercharged
对外销售成本 cost of external sales
对外营业收入 revenue from external sales
E
恶性通货膨胀经济 hyperinflationary economy
二手市场 secondary market
F
发出存货 inventory transferred out
发行在外普通股加权平均数 weighted average number of ordinary shares outstanding
发票 invoice
罚款收入 revenue from penalties
罚款支出 penalty payments
法定公益金 statutory public welfare fund
法定盈余公积 statutory surplus reserve
法人 legal person
法院判决 court judgment
法律形式 legal form
防风固沙林 anti-wind and sand-fixation forests
房产税 property tax
房地产开发 real estate development
房屋和建筑物 buildings and structures
非比例再保险合同 non-proportional reinsurance contracts
非常损失 extraordinary loss
非货币性福利 non-monetary benefit
非货币性资产交换 exchange of non-monetary assets
非流动负债 non-current liabilities
非流动资产 non-current assets
非流动资产处置损益 gain or loss on disposal of non-current assets
非上市有限公司 limited company unquoted on stock exchange
非调整事项 non-adjusting events
非同一控制下的企业合并 business combinations that do not involve enterprises under common control
非衍生金融工具 non-derivative financial instrument
非暂时性下跌 prolonged decline
非正常消耗 abnormal amounts of wastage
非专利技术 non-proprietary technology
费用 expenses
费用的功能 function of expense
费用的性质 nature of expense
分保保证金 reinsurance deposit
分保费收入 reinsurance premium revenue
分保费用 reinsurance expenses
分保赔付成本 reinsurance costs of paying claims
分保业务账单 bordereaux
分部报告 segment reporting
分部的确定 identification of segments
分部费用 segment expense
分部负债 segment liabilities
分部间营业收入 revenue from inter-segment sales
分部间销售成本 cost of inter-segment sales
分部间转移交易 inter-segment transfers
分部会计政策 segment accounting policies
分部利润（亏损） segment profit (loss)
分部收入 segment revenue
分部资产 segment assets
分出保费 ceded premium
分配股利、利润或偿付利息所支付的现金 cash payments for distribution of dividends or profits and for interest expenses
分摊率 absorption rate
分期付款 pay in installments
分期付款销售 installment sale
分期收款发出商品 goods on installment sale
分支机构 branch of an enterprise
风险集中 concentration of risks
风险价值法 value-at-risk method
风险资本 capital at risk
浮动利率 variable interest rate
符合资本化条件的资产的购建或生产 acquisition, construction or production of a qualifying asset
辅助材料 ancillary material
辅助费用 ancillary costs
辅助设备及设施 supporting equipment
辅助生产成本 auxiliary production cost
付款日期 payment date
负商誉 negative goodwill
负债 liabilities
附则 supplementary provisions
附注 notes
副产品 by-products
赋税减免 tax break
G
高估 overstatement
个别计价法 specific identification method
个人独资企业 sole-proprietors
耕地占用税 agricultural land occupation tax
更新改造支出 improvement expenditure
工伤保险费 accident insurance
工程物资 construction material
工会经费 expenses for workers’ association
工具 tool
工资 wages
工作底稿法 worksheet approach
工作量法 production or service output method
公平交易 an arm’s length transaction
公开招股 offer of shares for public subscription
公益性生物资产 public welfare biological assets
公用事业部门 public utilities
公允价值 fair value
公允价值变动损益 gain or loss on changes in fair value
公允价值模式 fair value model
公允价值套期 fair value hedge
公司法 Company Law
公众 the public
共同控制 joint control
共同债权人 joint creditor
共同债务人 joint debtor
供款率 rate of contribution
供应商 supplier
供应合同 supply contract
供应商（所提供的）担保 supplier-type warranty
购货退回收到的现金 cash receipts from return of goods to suppliers
购建固定资产、无形资产和其他长期资产支付的现金 cash payments to acquire fixed assets, intangible assets and other long-term assets
购买法 acquisition (or purchase) method
购买方 acquirer
购买价款 purchase price
购买日 acquisition date
购买商品、接受劳务支付的现金 cash payments to suppliers for goods and services
购买选择权 bargain purchase option
估值技术 valuation technique
估值基准base of valuation
估值日期 valuation date
股东大会 shareholders’ meeting
股东权益 shareholders’ equity
股份回购 share buy-back
股份期权 share options
股份所有权 title to shares
股份支付 share-based payment
股价与账面价值比率 Price-To-Book Ratio
股价与现金流比率 Price-To-Cash-Flow Ratio
股价与销售额比率 Price-To-Sales Ratio
股价指数 stock market index
股利 dividends
股票发行 issuing of stocks
股权联营法 merger method
股权投资差额 equity investment difference
股权性投资 equity investments
固定造价合同 fixed price contract
固定资产 fixed assets
固定资产报废损失 losses on scrapping of fixed assets
固定资产改良支出 expenditure for improvement of fixed assets
固定资产卡片 fixed assets card
固定资产修理支出 maintenance expenditure of fixed assets
固定资产装修费用 decoration and repair expenses of fixed assets
关键管理人员 key management personnel
关键管理人员薪酬 emoluments for key management personnel
关联方关系 related party relationships
关联方交易 related party transactions
关联方披露 related parties disclosures
管理费用 general and administrative expenses
国家控制的企业 State-controlled enterprises
国有企业 state-owned enterprises
国债 national bond
过去的交易或事项 past transactions or events
归属于母公司的损益 profit or loss attributable to the parent
归属于普通股股东的当期净利润 net profit attributable to the ordinary shareholders
归属于少数股东的损益 profit or loss attributable to minority interest
