W
外币 foreign currency
外币交易 foreign currency transaction
外币现金流量 foreign currency cash flows
外币折算 foreign currency translation
外埠存款 deposit in other cities
外部交易收入 sales to external customers
外购固定资产 purchased fixed assets
外购无形资产 intangible assets acquired externally
外国企业 foreign enterprise
外汇风险 currency risks (or foreign exchange risk)
外汇管制 exchange controls
外商投资企业 foreign investment enterprise
外资股 shares denominated in foreign currency
完工百分比法 percentage of completion method
完工进度 stage (or degree) of completion
完整性 completeness
往来帐簿 account current book
伪造账目 false accounting
委托贷款 designated loan
委托代销存货 goods on consignment
委托加工物资 material on consignment for further processing
委托生产或加工方式 sub-contracting or processing methods
委托销售 consignment sale
未到期责任准备金 provision for undue obligations
未担保余值 unguaranteed residual lease
未分配利润 undistributed profit
未结算金额 amount of outstanding balances
未决赔款准备金 provision for incurred but unsettled claims
未决诉讼 pending litigation
未决仲裁 pending arbitration
未来适用法 prospective application
未确认融资费用 unrecognised financial expenses
未实现内部销售利润或损失 unrealised profit or loss arising from intra-group sales of goods (or rendering of services)
未实现融资收益 unrealised (or unearned) finance (or interest) income
未探明矿区 unproved mineral properties
为生产而持有的材料 material held for use in production of inventory
为交易目的而持有 held for the purpose of being traded
为执行销售合同或者劳务合同而持有的存货 inventories held to satisfy firm sales or service contracts
五五摊销法 equal-split method
舞弊 fraud
无效套期 ineffective hedge
无形损耗 intangible wear and tear
无形资产 intangible assets
无形资产摊销 amortisation of intangible assets
物价指数 price indices
物料 supplies
X
吸收投资收到的现金 cash proceeds from investments by others
稀释每股收益 diluted EPS
稀释性潜在普通股 dilutive potential ordinary shares
先进先出法 FIFO method
衔接 reconciliation
现钞汇率 bank notes rate
现金补偿 cash compensation
现金付款（或现金支付） cash payment
现金股利 cash dividend
现金和现金等价物 cash and cash equivalents
现金回佣 cash commission rebate
现金结算 cash settlement
现金结余 cash balance
现金津贴 cash allowance
现金净额 net cash
现金流量表 cash flow statement
现金流量表补充资料 supplementary information in the cash flow statement
现金流量模式 cash flow patterns
现金流量套期 cash flow hedge
现金日记账 cash journal
现金收付制（或收付实现制）cash basis
现金收支 cash deposit and withdrawal
现金头寸 cash position
现金折扣 cash discount
现金限额 cash limit
现金盈余 cash surplus
现时义务 present obligation
现行出价 current bid price
现行要价 current asking price
现值 present value
相关性 relevance
向所有者分配利润 profit distributions to owners
消费价格指数 consumer price index
消耗性生物资产 consumable biological assets
销售产品、提供劳务收到的现金 cash receipts from sale of goods and rendering of services
销售费用 selling expenses
销售价格 selling price
销售退回及折让 sales return and allowance
小规模纳说人 small-scale taxpayers
小计 sub-total
小企业会计制度 accounting systems for small-sized enterprises (ASSE)
新发行普通股 newly issued ordinary shares
薪炭林 fuel forests
信汇 mail remittance (or mail transfer [M/T])
信汇汇率 mail transfer rate
信汇通知书 mail transfer advice
信汇委托书 order of mail transfer
信用担保 credit guarantee
信用等级 credit rating
信用风险 credit risk
信用风险贴水 credit spread
信用卡 credit card
信用衍生工具 credited derivatives
信用增级 credit enhancement
信用证保证金 L/C (letter of credit) guarantee deposit
行权日 exercise date
行政法规 administrative regulations
修改债务条件 modification of debt terms
修理工具 servicing equipment
虚报营业开支 false claim of business expenses
许可使用协议 licensing agreement
蓄积量比例法 inventory volume proportion method
Y
延后 defer
延缓缴纳的税款 tax stood over
延缓缴纳的税款 tax held over
衍生工具 derivatives
研究和开发支出 research and development expenditures
养老保险费 retirement insurance
养老社会保险基金 social retirement fund account
业务分部 business segment
业务招待费 entertainment expense
业权（或所有权） title
医疗保险费 medical insurance
仪器仪表 instrument
移动平均法 moving average method
以单个矿区为基础进行减值测试 impairment test on a property-by-property basis
以公允价值计量且其变动计入当期损益的金融资产 financial assets at fair value through profit or loss
以股份为基础的报酬 share-based compensation
以前年度损益调整 adjustment to prior years’ income and losses
以权益结算的股份支付 equity-settled share-based payment
以外币计价 denominated in a foreign currency
以现金结算的股份支付 cash-settled share-based payment
以现金清偿债务 satisfaction of a debt in cash
以暂时价值为基础对企业合并进行确认和计量 recognise and measure the business combination on the basis of provisional values
以资产清偿债务 satisfaction of a debt by transfer of assets
以总额披露 disclose in aggregate
以矿区组为基础进行减值测试 impairment test on a collective basis
已赚保费 premiums earned
已完工作的测量 survey of work performed
已发生成本占总成本的比例 proportion of costs incurred to date to estimated total costs (cost-to-cost basis)
已发行时间 the number of days that the shares are outstanding
已分摊成本（或已吸收成本） absorbed cost
已缴资本 paid-up capital
已提出或已批准但尚未实施 proposed or approved but not yet made
已提供劳务占应提供劳务总量的比例 proportion of services performed to date to total services to be performed
已贴现商业承兑汇票 discounted commercial acceptance bills of exchange
一般纳税人 general taxpayer
一般物价指数 general price index
一般销售价格 market price
一次转销法 immediate write-off method
一致的会计政策 consistent accounting policies
一年内到期的非流动负债 current portion of non-current liabilities
一年内到期的非流动资产 current portion of non-current assets
一年内到期的可转换公司债券 convertible bonds to be expired within one year
意外保险计划 accident insurance scheme
因解除与职工的劳动关系给予的补偿 compensation for terminating labour relations with employees
银行暗码 bank code
银行本票 bank cashier’s check
银行承兑汇票 bank acceptance
银行存款 bank deposits
银行存款日记账 bank journal
银行存款余额调节表 bank reconciliation statement
银行存折 bank book
银行贷款 bank lending (or bank loan)
银行担保 bank guarantee
银行对账单 bank statement
银行汇票 bank draft
银行结余 bank balance
银行利率（或银行贴现率，或银行牌价） bank rate
银行买价 bank’s buying rate
银行卖价 bank’s selling rate
银行融资（或银行服务） banking facility
银行手续费（或银行服务费） bank service charges
银行体系 banking system
银行业务 banking business
银行账户 bank account
银行账户持有人 bank account holder
印花税 stamp duty
应付分保账款 reinsurance payables
应付股利 dividend payable
应付款项 payables
应付利息（或应计未付利息） accrued interest payable
应付票据 notes payable
应付融资租赁款 finance lease payable
应付商业本票 commercial paper payable
应付受托人管理费 management fees payable to trustees
应付受益人待遇 benefit payable to beneficiaries
应付税款法 tax payable method (or flow through method)
应付投资管理人管理费 management fees payable to investment managers
应付托管人管理费 management fees payable to custodians
应付佣金 commission payable
应付债券 bond payable
应付债券清算款 amount payable to security clearing account
应付账款 accounts payable
应计费用 accrued charges
应计项目 accrual
应计折旧额 depreciable amount
应付职工薪酬 employee compensation payable
应付租金 rentals payable
应交税金 taxes payable
应交增值税 VAT (value-added tax) payable
应缴增值税 — 进项税额 VAT payable — input VAT
应缴增值税 — 已交税金 VAT payable — taxes paid
应缴增值税 — 转出未交增值税 VAT payable — transfer-out of unpaid VAT
应缴增值税 — 减免税款 VAT payable — VAT deductions and exemptions
应缴增值税 — 销项税额 VAT payable — output VAT
应缴增值税 — 出口退税 VAT payable — refund of export duty
应缴增值税 — 进项税额转出 VAT payable — transfer-out of input VAT
应缴增值税 — 出口抵减内销产品应纳税额 VAT payable — export duty deductible from taxes payable on domestic sales
应缴增值税 — 转出多交增值税 VAT payable — transfer-out of overpaid VAT
应缴增值税 — 未交增值税 VAT payable — unpaid VAT
应纳税所得额 taxable income
应纳税暂时性差异 taxable temporary difference
应收分保长期健康险责任准备金 balance of recoveries of provision for obligations arising on long-term health insurance contracts
应收分保寿险责任准备金 balance of recoveries of provision for obligations arising on life insurance contracts
应收分保未到期责任准备金 balance of recoveries of provision for undue obligations
应收分保未决赔款准备金 balance of recoveries of provision for incurred but unsettled claims
应收分保账款 reinsurance receivables
应收股利 dividend receivable
应收款项 receivables
应收利息（应计未收利息） accrued interest receivable
应收票据 notes receivable
应收账款 accounts receivable
应收证券清算款 amount receivable from security clearing account
应税经济利益 taxable economic benefit
应税利润 taxable profit
应用会计政策错误 mistakes in applying accounting policies
盈余公积 surplus reserve
营林设施费 forest operating facilities expenditures
营业成本 cost of operations
营业利润/亏损 operating profit/loss
营业收入 revenue from operations
营业税 business tax
营业税金及附加 tax and surcharge for operations
营业外收入 non-operating revenue
营业外支出 non-operating expenditures
营业周期 operating cycle
佣金 commission fee
永久性债券 perpetual bond
永续盘存制（或账面盘存制） perpetual inventory system
用材林 trees grown for lumber
用于担保的存货 inventory pledged as security
用于销售而持有的存货 inventories held for sale
优先股 preferred stock
优先权 preemptive right
油气的勘探、开发和生产 exploration, development and production of petroleum and natural gas
油气资产 petroleum and natural gas
有担保的债权人 secured creditor
有担保的融资 secured financing
有利或不利事项 favourable or unfavourable events
有限责任合伙 limited partnership
有限责任合伙人 limited partner
有效套期工具 effective hedging instruments
有形损耗 tangible wear and tear
余额递减法 declining balance method
余额承前（或上年度结转） balance brought forward
余额转下（或本年度结转） balance carried forward
预付款项 payments in advance
预付年金（或即付年金、先付年金、期初应付年金） annuity due
预计负债 estimated liabilities
预计净残值 estimated net residual value
预计可使用或者可销售状态 expected usable or saleable condition
预计未来现金流量现值 expected future cash flows
预计信用损失率 estimated credit losses
预交 prepayment
预期交易 forecast transaction
预期经济利益的流入（流出） inflow (outflow) of expected economic benefits
预收货款 sales revenue received in advance
预收收入 revenue received in advance
预收账款 receipts in advance
预提费用 accrued expenses
员工借支 advance to employees
员工红利 employees’ bonus
员工股份认购权计划 employees’ share option scheme
员工股份购买计划 employees’ share purchase scheme
原保险合同 direct insurance contracts
原保险合同延长期 extended period of a direct insurance contracts
原保险合同准备金 provisions relating to direct insurance contracts
原材料 raw material
原始凭证 original document
与收益相关的政府补助 income-related government grants
与个人关系密切的家庭成员 close members of the family of an individual
与资产相关的政府补助 asset-related government grants
月初结存材料的成本差异 cost variance of material at beginning of the month
月初结存材料的计划成本 material at beginning of the month at planned cost
源生 origination
远期合同 forward contract
运输发票 freight invoice
运输费用 transportation costs
运营收益 operating profit
运输工具 vehicles
Z
在产品 work in progress
在建工程 construction in progress
在途存货 goods in transit
在资产使用寿命内平均分配并计入当期损益 be amortised evenly to profit or loss as income over the useful life of the asset
再保险分出人 cedant
再保险合同 reinsurance contracts
再保险接受人 reinsurer
暂时性差异 temporary difference
暂时性控制 transitory control
暂停资本化 suspension of capitalisation
暂行规定 provisional regulation
造林费 forestation expenditure
增值税进项税额 input VAT (value-added tax)
债权人 creditors
债权性投资 debt investments
债券溢价 premium on bond
债券折价 discount on bond
债务重组 debt restructuring
债务重组方式的组合 combination of debt restructuring methods
债务重组利得 gain or loss on debt restructuring
债务担保 guarantees of indebtedness
债务豁免 debt forgiven
债务清偿（或结算） settlement of the liability
债权人的会计处理 creditor accounting
债务人的会计处理 debtor accounting
债务人支付能力 payment status of borrowers
债务转资本 conversion of debt into capital
展期 rollover
帐户余额（或帐户结余） account balance
账面价值 book value
账面金额 carrying amount
账面余额 book balance
招标（或投标） tender
招标承建 tender for construction
招标承供 tender for supply
招标承购 tender for purchase
折耗 depletion
折耗率 deletion rate
折旧率 depreciation rate
折算差额 exchange difference
折现率 discount rate
正常营业周期 normal operating cycle
正常信用条件 normal credit terms
证券偿还 repayment of securities
证券法 securities law
证券发行 issuance of securities
证券化交易 securitisation transactions
证券化资产 securitised assets
证券回购 repurchase of securities
证券投资基金 security investment fund
政府补助 government grants (or subsidies, subventions, premiums)
政府补助返还 repayment of government grants
政府及其相关部门 government and its relevant departments
政府债券 government bonds
支付的合并对价账面价值（或发行股份面值总额） carrying amount of the consideration paid for business combination (or the total par value of the shares issued)
支付的其他与筹资活动有关的现金 other cash payments relating to financing activities
支付的其他与经营活动有关的现金 other cash payments relating to operating activities
支付的其他与投资活动有关的现金other cash payments relating to investing activities
支付给职工以及为职工支付的现金 cash payments to and on behalf of employees
直接材料 direct material
直接法 direct method
直接计入所有者权益的利得和损失 gains and losses recognised directly in owners’ equity
直接人工 direct labour
职工福利费 employee welfare
职工教育经费 expenses for employee training
职工薪酬 employee benefits
职业退休计划 occupational retirement scheme
质押书（或银行抵押书） letter of hypothecation
制造费用 production overhead
制造型企业 manufacturing enterprise
中断 interruption
中国证监会 China Securities Regulatory Commission (CSRC)
中华人民共和国会计法 Accounting Law of the People’s Republic of China
中介费 agency commission
中期 interim period
中期财务报告 interim financial reporting
中期财务报告批准报出日 the date the interim financial reports are authorized for issue
中期季节性、周期性收入和不均匀发生的费用 expenses that incurred seasonally, cyclically and unevenly
中期会计报表 interim accounting statement
中期资产负债表日 interim balance sheet date
中外合作经营企业 Sino-foreign cooperation enterprise
终止经营 discontinued operations
终止确认 derecognition
仲裁 arbitration
重大错误和差错 material error and bias
重大调整 material adjustment
重大影响 significant influence
重要交易或事项 significant transactions or events
重要会计估计的说明 explanatory statement of significant accounting estimates
重要会计政策的说明 explanatory statement of significant accounting standards
重要性 materiality
周转材料 material on cycle use
周转金 revolving funds
主合同 host contract
主要报告形式 primary reporting format
主要材料 major material
主要分部 primary segments
主要投资者个人 principle individual investor
主营业务收入 revenue from main operations
住房公积金 housing welfare fund
注册地 place of registration
注册资本 registered capital
注销的税款 tax discharged
著作权 copyright
专利侵权 patent infringement
专利权 patent
专用拨款 specific appropriation
专用材料 material for specific use
专项借款 specific borrowing
专用设备 equipment for specific use
专项应付款 specific payables
专业人员服务费 professional fee
转出 transfer out
转出方 transferor
转让矿区权益 conveyance of interest in a mineral property
转入 transfer in
转入方 transferee
转销 write off
装卸费 handling cost
追加投资 additional investment
追加资产 additional assets
追溯重述法 retrospective restatement
追溯调整 retrospective adjustment
追溯调整法 retrospective application
咨询费 consultation fee
资本保证capital cover
资本充足率 capital adequacy ratios
资本负债率 capital and liabilities ratio
资本公积 capital surplus
资本公积转增资本 capitalisation of capital surplus
资本化 capitalise
资本化率 capitalisation rate
资本化期间 capitalisation period
资本密集方式 capital-intensive method
资本赎回 capital redemption
资本（或股本）溢价 premium on capital (or stock)
资本性支出 capital expenditure
资本增值 capital appreciation
资本周转率 capital turnover
资产 asset
资产负债表日后非调整事项 non-adjusting events after the balance sheet date
资产负债表日后事项 events after the balance sheet date
资产负债表日后调整事项 adjusting events after the balance sheet date
资产负债表外的风险 off-balance-sheet exposure
资产负债表外的融资（或帐外融资） off-balance-sheet financing
资产负债表外的交易（或帐外交易） off-balance-sheet transaction
资产负债表外的项目 off-balance-sheet item
资产减值 impairment of assets
资产减值损失 impairment losses of assets
资产减值损失转回 reversal of impairment losses on assets
资产净值的增长 net assets increase
资产使用权 right to use an asset
资产所有权上的风险和报酬 risks and rewards of ownership of the asset
资产总计 total assets
资产组 cash-generating unit
资产组组合 group of units
资金回报率 rate of return on capital
子公司 subsidiary
自产自销 self-produce and distribution
自创商誉 internally generated goodwill
自然灾害损失 loss from a natural disaster
自行繁殖 self-breeding
自行建造固定资产 self-constructed (or self-manufactured) fixed asset
自行营造的 self-cultivating
自行栽培的 self-planting
自愿裁减建议 voluntary redundancy proposal
自用房地产 owner-occupied property
自制半成品 self-manufactured semi-finished product
自主权 unconditional right
总额 gross
总账 general ledger
钻井勘探支出 drilling exploration expenditure
租金收入 rental income
租赁 lease
租赁开始日 commencement of lease term (inception of lease)
租赁内含利率 interest rate implicit in the lease
租赁期 lease term
租赁期届满 end of lease term
租赁投资净额 net investment in lease
租赁资产 leased assets
组合套期 portfolio hedge
最大信用风险敞口（金额） maximum exposure to credit risk
最低租赁付款额 minimum lease payment
最低租赁收款额 minimum lease receipt
最佳估计数 best estimates
最近交易 most recent transaction
最终处置 ultimate disposal
最终控制 ultimate control
遵循企业会计准则的声明 statement on compliance with ASBE
