财务会计专有名词

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1、会计科目1001- 现金-Cash on hand1002- 银行存款-Cash in bank1009-其他货币资金-Other monetary fund100901-外埠存款-Deposit in other cities100902-银行本票-Cashiers cheque100903-银行汇票-Bank draft100904-信用卡-Credit card100905-信用保证金-Deposit to creditor100906-存出投资款-Cash in in vest ing accou nt1101- 短期投资-Short-term investments110101-股票

2、-Short-term stock in vestme nts110102-债券-Short-term bo nd in vestme nts110203-基金-Short-term fund in vestme nts110110-其他-Other short-term in vestme nts1102- 短期 投资跌价 准备-Provision for loss ondecli ne in value of short-term in vestme nts1111-应收票据-Notes receivable1121-应收股利-Dividends receivable1131-应收帐款-A

3、ccounts receivable1133-其他应收款-Other receivable1141-坏账准备-Provision for bad debts1151-预付账款-Advanee to suppliers1161-应收补贴款-Subsidy receivable1201-物资采购-Materials purchased1211-原材料-Raw materials1221-包装物-Containers1231- 低值易耗品-Low cost and short lived articles1232- 材料成本差异-Cost variances of material1241 -自制半

4、成品-Semi-finished products1243- 库存商品-Merchandise inventory1244- 商品进销差价-Margin between selling and purchas ing price on mercha ndise1251-委托加工物资-Material on con sig nment for further process ing1261-委托代销商品-Goods on con sig nment- out1271-受托代销商品-Goods on con sig nment-in1281-存货跌价准备 -Provison for impairm

5、ent of inven tories1291-分期收款发出商品-Goods on in stalme nt sales1301-待摊费用-Prepaid expense1401- 长期股权投资-Long-term equity investments 140101-股票投资-Long-term stock investments 140102-其他股权投资-Other Iong-term equity in vestme nts1402- 长期债权投资-Long-term debt investments 140201-债券投资-Long-term bond investments 1402

6、02-其他债 权投资-Other Iong-term debt in vestme nts1421-长期投资减值准备 -Provison for impairment of Ion g-term in vestme nts1431-委托贷款 tn trusted loa n143101-本金-Pri ncipal of en trusted loa n143102-利息-Interest of entrusted loan143103-减值准备-Provision for impairment of en trusted loa n1501- 固定资产-Fixed assets-cost150

7、2- 累计折旧-Accumulated depreciation1505-固定资产减值准备-Provision for impairment of fixed assets1601-工程物资-Construction material160101-专用材料-Specific purpose materials 160102-专用设备-Specific purpose equipments 160103-预付大型设备款 -Prepayments for major equipme nts160104-为生产准备的工具及器具-Tools and in strume nts prepared for

8、 product ion1603-在建工程-Construction in process1605-在建工程减值准备-Provision for impairment of con structi on in process1701-固定资产清理-Disposal of fixed assets1801-无形资产-Intangible assets1815-未 确认融 资费用-Unrecognized finacing charges1901-长期待摊费用-Long-term deferred expenses1911-待处理财 产损溢-Profit & loss of assets pend

9、ing disposal191101-待处理流动资产损溢-Profit & loss of curre nt-assets pending disposal191102-待处理 固定资产损溢-Profit & loss of fixed assets pending disposal2101-短期借款-Short-term loans2111-应付票据-Notes payable2121-应付账款-Accounts payable2131-预收账款-Advanee from customers2141-代销商品款-Accou nts of con sig ned goods2151-应付工资-

10、Wages payable2153-应付福利费-Welfare payable2161-应付股利-Dividends payable2171-应交税金-Taxes payable217101-应交增值税-Value added tax payable 21710101-进项税额-Input VAT21710102-已交税金-Payment of VAT21710103-转出未交增值税-Outgoing of unpaidVAT21710104-减免税款-VAT relief21710105-销项税额-Output VAT21710106-出 口退税-Refund of VAT for expo

11、rt21710107-进项税额转出-Outgoi ng of in put VAT21710108-出口抵减内销产品应纳税额-Mercha ndise VAT from expert to domestic sali ng 21710109-转出多交增值税-Outgoing of over-paid VAT217102-未交增值税-Unpaid VAT217103-应交营业税-Business tax payable217104-应交消费税-Consumer tax payable217105-应交 资源税-Tax on n atural resources payable217106-应交所

12、得税-Income tax payable217107-应交土 地增值税-Land appreciation tax payable217108 -应交城市维护建设税 -Urban mai ntai nence and con struct ion tax payable217109-应交房产税-Real estate tax payable 217110-应交土地使用税-Land use tax payable 217111-应交车船使用税-Vehicle and vessel usage tax payable217112-应交个人所得税-Perso nal in come tax pay

13、able2176-其他应交款-Other fund payable2181-其他应付款-Other payables2191-预提费用-Accured expenses2201-待转资产价值-Pending transfer value of assets2211-预计负债-Estimable libilities2301-长期借款-Long-term loans2311-应付债券-Bonds payable231101-债券面值-Par value of bond231102-债券溢价-Bond premium231103-债券折价-Bond discount231104-应计利息-Accu

14、red bond interest2321-长期应付款-Long-term payable2331-专项应付款-Specific account payable2341-递延税款-Deferred tax3101-实收资本(或股本)-Paid-in capital ( or share capital)3103-已归还投资-Retired capital3111-资本公积-Capital reserve311101-资本(或股本)溢价 -Capital (or share captical) premium311102-接受捐赠非 现金资 产准备-Restricted capital rese

15、rve of non-cash assets don ati on received 311104-股权投资准备-Restricted capital reserve of equity in vestme nts311105-拨款转入-Government grants received311106-外 币资本折算差额-Foreign currency capital con vers ion differe nee311107-其他资本公积-Other capital reserve3121-盈余公积-Surplus reserve312101-法定盈余公积-Statutory surpl

16、us reserve312102-任意 盈余公积-Discretionary earning surplus312103-法定公益金-Statutory public welfare fund312104-储备基金-Reserve fund312105-企业发展基金-Enterprise development fund312106-利润归还投资-Profit return for investment3131-本年利润-Profit & loss summary3141-利润分配-Distribution profit314101-其他转入-Other adjustments314102-提

17、取法定盈余公积金-Extract for statutory surplus reserve314103-提取法定公益金-Extract for statutory public welfare fund314104-提取储备基金-Extract for reserve fund314105-提取企业发展基金 -Extract for enterprise developme nt fund314106-提取职工奖励及福利基金-Extract for staff bonus and welfare fund314107-利润归 还投资-Profit return of capital in v

18、ested314108-应付优先股股禾【J -Preferenee share divide nd payable314109-提取任意盈余公积-Extract for discreti onary earning surplus314110-应付普通股股利-Ordi nary share divide nd payable314111-转作资本(或股本)的普通股股利-Ordi nary share divide nd tran sfer to capital(or share)314115-未分配利润-Undistributed profit4101-生产成本-Cost of product

19、ion410101-基本生产成本-Basic production cost410102-辅助生产成本-Auxiliary production cost4105-制造费用-Manufacturing overheads4107-劳务成本-Labor cost5101- 主营业务收入-Sales revenue5102- 其他业 务收入-Revenues from other operati ons5201-投资收益-In vestme nt in come5203-补贴收入-Subsidy in come5301-营业外收入-Non-operating profit5401- 主营业务成本-

20、Cost of sales5402- 主营业务税金及附加-Sales tax5405-其他业务支出-Cost of other operations5501- 营业费用-Operating expenses5502- 管理费用-General and administrativeexpenses5503- 财务费用-Financial expenses5601-营业外支出-Non-operating expenses5701-所得税-Income tax5801-以前年度损益调整-Prior period profit & loss adjustme nt1- 财务管理-financial m

21、anagement1- 资金-fund1- 金融商品-financial instrument1- 财务活动-finance activity1- 筹资管理-financing management1- 投资管理-investing management1- 直接投资-direct investment1- 间接投资-indirect investment1- 证券投资-securities investment1- 长期投资-long-term investment (or Noncurrent in vestme nt)1- 短期投资-short-term investment (or t

22、emperoraryin vestme nt)1- 对内投资-internal investment1-对外投资-external investment1-利润(股利)分配管理-profit and divide nd distributi on man ageme nt1-利润最大化-profit maximum1-资本利润率(每股利润)最大化-Earni ngs pershare maximum1-企业价值-value of the enterprise1-财务预测-financial prodiction1-财务决策-financial decision1-财务预算-financial

23、budget1-财务控制-financial control1-财务分析-financial analysis1-所得税-income tax1-流转税-tax on commeodities in circulation1-资源税-tax on (natural) resources1-财产税-property tax1-行为税-tax on economic activities1-利率-in terest rate1-纯利率-the real risk-free rate of interest1-通货膨胀附加率-inflation premium1- 风险附加率-risk premiu

24、m2- 资金的时间价值-time value of money2- 终值-future value2- 现值-prese nt value2- 年金-annuity2- 预付年金-annuity due2- 永续年金-indefinte annuity2- 风险-risk2- 市场风险-market risk2- 企业特有风险-unsystematicrisk (orcompa ny-specific risk)2- 经营风险-operating risk2- 财务风险-financial risk2- 报酬-return2-投资报酬率-return on investment (ROI)2-

25、无风险报酬率 -return on risk free investment2-风险报酬率-return on risk investment2-期望值-expected rate of return2-方差-varianee2-标准差-standard deviation2-标准差系数 -coefficient of varianee2-成本性态分析 -cost behavior analysis2-本量利分析-cost volume prfoit analysis (CVP an alysis)2-变动成本-variable cost2-固定成本-fixed cost2-混合成本-mixe

26、d cost2-高低点法-high-low method2-散布图法-scattered-points graphing method2-一元直线回归法 -regression analysis method2-技术测定法-industrial engineering method2-直接分析法-direct analysis2-边际贡献-contribution margin2-边际贡献率-contribution margin rate2-变动成本率-variable cost rate2-保本分析-break-even analysis2-保利分析-target profit analy

27、sis2-安全边际量 -safety margins2- 安全边际额-sales revenue on safey margins3- 筹资决策-financing decision3- 吸收直接投资-Absoption investment3- 发行股票-stock issuanee3- 发行债券-bonds issuanee3- 融资租赁-capital lease3- 商业信用-commercial trust or commercial credit3- 销售百分比法 -Percentage on sales method3- 每股价格-price per share3- 优先股筹资-

28、preferred stock financing3- 留存收益-retained earnings3- 补偿性余额-compensation balance3- 名义利率-nominal rate4- 资本成本-cost of capital4- 资本结构-capital structure4- 资本成本率-the cost of capital rate4- 综合资本-comprehesive capital4- 边际资本成本 -marginal cost of capital4- 经营杠杆 -operating leverage4- 财务杠杆-finance leverage4- 综合杠

29、杆-comprehensive leverage4- 资本结构的优化-optimal captial structure5- 项目投资-project investment5- 投资-in vestme nt5- 现金流量-cash flows5- 营业收入-operating revenue5- 固定资产-fixed assets5- 流动资金-working capital5- 付现成本（或经营成本）-operat ing cost5- 变动成本-variable cost5- 固定成本-fixed cost5-折旧额及摊销额-depreciation or amortizationamo

30、unt5-现金净流量-net cash flows5-年现金流入量-annual cash in flows5-年现金流出量 -annual cash outflows5-净利润-net in come5-沉落成本-sunk cost5-机会成本-opportunity cost5-净营运资金-net working capital5-非贴现指标-non-dicounting index5-净现值-net present value5-净现值率-the rate of net present value5-现值指数-present value index5-内含报酬率-internal rat

31、e of return5- 投资风险-risk of investment6- 证券投资-investment in securities6- 债券投资-debt investment6- 股票投资-equtiy investment6- 组合投资-investment in portfolio6- 基金投资-investment in funds6- 委托买卖-commisssi on bus in ess6- 债券的价值-value of bon ds6- 股票的价值-value of stocks6- 系统性风险-systematic risk6-市场风险-market risk6-利率

32、风险-risk of interest rate6-购买力风险 -purchase power risk6-非系统性风险-non-systematic risk6-行业风险-industrial risk6-经营风险-operating risk6- 违约风险-risk on default7- 货币资金平均持有量 -precautionary balances of cash7- 应收账款-accounts receivable7- 坏账成本-bad-debt expense or cost7- 信用政策-credit policy7- 现金折扌口 -cash discount7- 存货管理

33、-inventory management8- 利润分配-profit distribution8- 股利分配-dividend distribution8- 现金股利-cash divide nd8- 股票股利-stock divide nd8- 股利宣告日-dividend declaration date8- 股利发放日-dividend payment date9- 财务预算-financial budget9- 固定预算-fixed budget9- 弹性预算-flexible budget9- 增量预算-incremental budget9- 零基预算-current perio

34、d budget9- 赤字预算-unbalaneed budget9- 现金预算-cash budget9- 定期预算-periodic budget9- 滚动预算-rolling budget9- 销售预算-sales budget9- 生产预算-production budget9- 预计利润表-budgeted in come stateme nt9- 预计资产负债表-budgeted balanee sheet9- 预计现金流量表-budgeted statement of cash flows10- 财务控制-financial control10- 价值控制-valuation c

35、ontrol10- 综合控制-comprehensive control10- 责任中心-responsibility centers10- 成本中心-cost cen ter10- 利润中心-profit ce nter10- 投资中心 -investment center10- 投资报酬率-return on investment (ROI)10- 剩余收益-residual value10- 经济增加值-economic value added10- 内部转移价格-transfer pricing10- 市场价格-market based transfer prices10- 协商价格-

36、negotiated transfer prices10- 双重价格-the dual transfer pricing10-以“成本”做为内部转移价格-cost based tran sfer prices10-标准成本法-standard costing10-标准变动成本-standard variable cost10-标准固定成本-standard fixed cost10-差异分析-varianee analysis10-有利差异-favorable varianee10- 不利差异-unfavorable varianee11- 财务指标分析 -financial index an

37、alysis11- 财务报表分析 -financial statement analysis11- 偿债能力-debt solvency capacity11- 营运能力-operating capacity11- 盈利能力-profitability11- 现金流-cash flow11- 比率分析法-ratio analysis11- 效率比率-efficiency ratios11- 结构比率-the structural ratios11- 相关比率-releva nt ratio ns11- 流动比率-current ratio11- 流动资产-current assets11- 货

38、币资金-curency and fund (or cash and its equivale nt)11- 短期投资-short-term investment (or temporary in vestme nt)11-应收票据-notes receivable11-应收账款-account receivable11-预付账款-account in advanee11-其他应收款-other receivables11-存货-i nven tory11-待摊费用-prepaid expense11-一年内 到期的 长期债 权投资-investment in bonds exti nguish

39、ed in the curre nt year11-长期投资-long-term investment11-固定资产-fixed (or plant) assets11-固定资产原价 -original cost of fixed assets11-累计折旧-accumulated depreciation11-固定资产净值-net book value of fixed assets11-固定资产清理-disposal of fixed assets11-固定资产减值损失 -fixed asset impairment loss11-在建工程-con struct ion in proces

40、s11-无形资产及其他资产-intangibles and otherassets11-递延资产-deferred assets11-长期待摊费用 -long-term prepaid expense11-其他长期资产-other Iong-term assets11-流动负债-current liablities11-短期借款-short-term bank loan11-应付票据-note payable11-应付账款-account payable11-预收账款-unearned revenue11-其他应付款-other payables11-应付工资-salaries payable

41、11-应付福利费-wefare funds payable11-应交税金-tax payable11-其他应交款-other payables11-预提费用-allownee for expenses11- 一年内到 期的长 期负债-long-term liabilityexpired in the curre nt year11-其他流动负债-other current liablities11-长期负债-long-term or noncurrent liablities11-长期借款-long-term bank loan11-应付债券-bonds payable11-其他长期负债-ot

42、her long-term liabilities11-所有者权益-owners equity11-实收资本-paid - in capital11-资本公积-capital reserve11-未分配利润-undistributed profit11-主营业务收入-revenue from major operations (usually sales reve nue)11-主营业务成本-cost of goods sold (or cost of sales)11-主营业务利润-operat ingin come11-其他业务利润-other in come11-营业费用-selling

43、 expenses11-管理费用 -general and adminstrative expense11-财务费用 -financial (or interest) expense11-投资收益 -in vestme nt in come (or in come from in vestme nt)11-营业外收入 -gain (or other revenues)11-营业外支出 -loss (or other expenses or losses)11-税前利润 -pretax in come (or net in come before in come tax)11-所得税-incom

44、e tax expense11-净利润-net in come (or net profit)11-流动比率-current ratio11-速动比率-quick ratio (or acid quick ratio, or acid test ratio)11-现金比率-cash ratio11-资产负债率-Debt to asset ratio11-产权比率-Debt to equity ratio11-有形净值负债率-Debt to tangible assets ratio11-利息保障倍数-times interest earned ratio11-应收账款周转率-Receivabl

45、es turnover11-存货周转率-inventory turnover11-流动资产周转率 -current assets turnover11-固定资产周转率-fixed assets turnover11-总资产周转率-total assets turnover11-销售毛利率-gross profit to sales ratio11-销售净利率-profit margin11-成本利润率-profit to cost ratio11-总资产报酬率-return on total assets11-净资产收益率 -return on equtiy (or net assets)11

46、-资 本保值增值率-capital maintenance and in creme nt ratio11-销售现金比率-net operating cash flow to sales ratio11-每股营业现金净流量-net operating cash flow per share11-净收益营运指数 -operat ing profit to net in come ratio11-现金营运指数 -operating cash flow to operating profit ratio11-杜邦财务分析-the Du Pont financial analysis system11

47、-沃尔比重评分法-the Alexander Wall system成本会计Acco un ti ng system 会计系统American Accounting Association 美国会计协会 America n In stitute of CPAs美国注册会计师协会 Audit审计Bala nee sheet资产负债表Bookkeepk ing 簿记Cash flow prospects现金流量预测Certificate in In ternal Auditi ng 内部审计证书Certificate in Man ageme nt Acco un ti ng 管理会计证 书Cer

48、tificate Public Accountant 注册会计师Cost acco unting 成本会计External users外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准 则委员会Financial forecast 财务预测Gen erally accepted acco unting pri nciples 公认会计 原则General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 In come st

49、ateme nt 损益表In stitute of In ternal Auditors内部审计师协会In stitute of Man ageme nt Acco untants管理会计师协会Integrity整合性Internal audit ing 内部审计In ternal c on trol structure 内部控制结构In ternal Reve nue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Secur

50、ities and Exchange Commission 证券交易委 员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax acco unting 税务会计Accounting equation 会计等式Articulation勾稽关系Assets资产Busi ness en tity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 批露Expe nses 费用Financial

51、 statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation通货膨涨In vest ing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity所有者权益Partnership合伙企业Positive cash flow 正现金流量Reta ined earning 留存利润Reve nue 收入Sole proprietorship 独资企业Solve ncy清偿能

52、力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰Accou nt 帐政治风险political risk再开票中心re-i nvoici ng cen ter现代管理会计专门方法special methods of moder n man ageme nt acco unting现代管理会计moder n man ageme nt acco unting提前与延期支付 特许权使用管理费 跨国资本成本的计算in vestme ntsLeads and Lagsfe

53、es and royalties the cost of capital for foreig n跨 国运转资本会计mult in ati onal working capital man ageme nt跨国经营企业业绩评价mult in atio nal performa nee evaluati on经济风险管理man agi ng econo mic exposure交易风险管理man agi ng transaction exposure换算风险管理man agi ng tran slati on exposure国际投资决策会计foreig n project appraisal国

54、际存货管理 in ter nati onal inventory man ageme nt 股利转移divide nd remitta nces公司内部贷款in ter-compa ny loa ns冻结资金转移repatriati ng blocked funds冻结资金保值maintaining the value of blockedfun ds调整后的净现值adjusted n et prese nt value配比原则matchi ng旅游、饮食服务企业会计accounting oftourism and service施工企业会 acco un ti ng of con struc

55、t ion en terprises 民航运输企业会计accounting of civilaviation transportation enterprises 企业会计bus in ess acco un ti ng商品流通企业会计accounting ofcommercial en terprises权责发生制原则accrual basis农业会计acco un ti ng of agricultural en terprises实现原则realizati on pri nciple历史成本原则prin ciple of historical cost夕卜商投资企业会计accountin

56、g of enterprises with foreig n in vestme nt通用报表all-purpose finan cial stateme nts铁路运输企业会计accounting of rail way tran sportati on en terprises所有者权益 实质量于形式 修正性惯例 信息系统论 相关性原则 微观会计 客观性原则 可比性原则 谨慎性原则 金融企业会计owners equitysubsta nee over formprin ciple of excepti onsin formatio n system perspective releva n

57、eemicro-acco untingobjectivitycomparabilityprude neeaccounting of financialin stituti ons交通运输企业会计acco un ti ng oftimeli nessacco un ti ng of con struct ion un its record ing curre ncy measureme nt attributesmon etary measureme nt acco unting sta ndards acco unting en tityacco unting professi onal et

58、hics functions of acco un ti ngacco unting forecasti ng acco unting eleme ntsacco un ti ng researchacco un ti ng scie nee system acco untingacco un ti ng in formati oncom muni cati on and tra nsportati on en terprises 建设单位会计 记账本位币 计量属性 及时性原则 货币计量 会计准则 会计主体 会计职业道德 会计职能 会计预测 会计要素 会计研究 会计学科体系 会计学 会计信息会

59、计任务 会计人员 会计确认 会计目标 会计理论结构 会计理论 会计控制 会计决策 会计监督 会计假设 会计记录 会计计量 会计机构 会计环境 会计核算 会计管理体制 会计分期 会计对象 会计等式 会计本质 会计报表 宏观会计 会计 汇总报表 划分资targets of acco un ti ng activities acco un ti ng pers onnel acco un ti ng recog niti on acco unting objective theoretical structure of acco un ti ng acco unting theory acco un

60、 ti ng con trol acco unting decisi on making acco un ti ng supervisi on acco un ti ng assumpti on acco unting records acco un ti ng measureme nt acco un ti ng departme nt acco un ti ng en vir onment;finan cial acco untingsystem of acco un ti ng adm ini strati on acco unting periods acco unting objec

61、t acco un ti ng equati on n ature of acco unting acco un ti ng stateme nts macro-acco untingacco untingcomb in ati on stateme nts本性支出与收益性支出原则con solidated finan cial stateme ntsdistinguishment between capital expenditure and reve nue expe nditure合并报表 管理活动论 管理会计 管理工具论股份制企业会计 公认会计原则man ageme nt activi

62、ties perspective man ageme nt acco un ti ngman ageme nt tool perspective acco unting of stock compa nies gen erally accepted acco un ti ngprin ciple, GAAP公共会计工业会计个别报表public acco un ti ngacco un ti ng of in dustrial en terprises高新技术企业会计accounting of highin dividual stateme ntstrue and fair viewgoing concern cost stateme ntfinan cial acco un ti ng prin ciplesfinancial accountingfundsmaterialityspecial purpose finan cial stateme ntsassetsfunds moveme ntfinan cial reportelements of financial statementsfinan cial