会计术语英汉对照表-精

abnormalshrinkageabnormality

absorption costingaccelerated

depreciation

accomplishmentsaccountaccounting aycleaccounting changesaccounting horizonaccounting incomeaccounting policiesaccounting

principlesboard(APB)accounting researchdivisionARDaccounting researchstudies,ARS

accounting reviewaccounting sereiesrelease

报废非正常损耗异常性全部成本法

加速折旧法成就帐户、会计科目会计循环会计变动会计展望会计净利会计

会计原则委员会

会计研究处

会计研究丛刊会计评论

会计丛刊

accounting

standardsdivisionaccounting

standardsexecutivecoomitteeaccounting

terminologyaccounting trendsand

techniqueaccountsreceivables

accrualbasisaccruedexpensesaccrueditemsaccruedliabilityon

purchasecommitmentaccruedrevenuesaccumulated benefitobligationaccumulated

depreciation

accumulated rightsacid-testratioacitivitymethodacquisition period

会计准则部门会计准则执行委员会会计名词公报会计趋势与技术应收帐款权责发生制应付费用应计项目

应计进货合约损失应收收益累积给付义务

累计折旧累积权利酸性测试比率活动量法购建期间

acruarialgains andlossesactualcostactualreturn onplanassetsactuarialassumptionactuarialpresentvalueactuaryadditionalliabilityadditionalmarkupadditionalmarkupcancellationadditionalpaid-incapitaladditionalpaid-incapitalfromexpiredwarrantsadditionsaditionalpaid-incapitaladjunctaccountadjustingadjustment to recordinventorycost

精算损益实际成本退休金资产实际报酬精算假设

精算现值精算师补列的最低退休金负债再加价

再加价取消额外投入资本

资本公积-逾期认股权增添

资本公积附加科目调整

存货成本调整利益

aging ofthe

accountsapproachallfinancialresourcesconceptall-inclusiveconceptall-inclusiveincomeconceptallowancefor

doubtfulaccountsallowancefor fairvalueadjustmentallowancefor repairsand

maintenance

allowancemethodallowanceto reducedeferredtax assetto

expectedrealizablevalueallowanceto reduceinventoryto market

帐龄分析法全部财务资源观念

全涵观念

全含所得观念

备抵坏帐

备抵评价

备抵维修费用备抵（评价）法

递延所得税备抵评价

备抵存货跌价

allowanceto reducelong-terminvestments tomarketallowanceto reduceshort-terminvestments tomarketamericanaccounting

association(AAA)americaninstiteteof

certifiedpublicaccountants(AICPAamortizationamount ofan annuitydueamount ofan

ordinaryannuityanalysisof long-termsolvencyanalysisof returnon

investmenanalysisof short-termliquidityannouncement date

备抵长期投资跌价损失

备抵短期投资跌价损失

美国会计学会

美国会计师协会摊销到期年金终值

普通年金终值长期偿债能力分析投资报酬分析短期偿债能力分析认股权宣告日

annualeffectivetax rateannuityannuitydueannuitymethodantidilutive effectAPBopinion &statements

appraisalsystemappraisalvalueappropriaedappropriated

retainedearningsappropriation ofretainedearningsasset

expenditureassetgains andlossesasset/liabilitymethodasset-linkedbondsassetsacquiredby

exchangeassignedaccountsreceivable

全年有效税率年金到期年金年金法反稀释效果

APB发布的意见书及声明书评价法评定价值指拨已指拨保留盈余

盈余的指拨

资本支出退休金资产损益资产负债法实物偿还公司债

资产抵换设定担保应收帐款

assignedvalueassignment ofaccountsreceivableassociating causeand effectattributeattributionauditor'sreportauthorized capitalstockavailablefor saleavailable-for-salesecuritiesaveragecollectionperiodaveragedays tosell theinventorybad debtexpensebalancesheetapproachbankoverdraftbankreconciliationbankstatementbargainpurchaseoption

设定价值

应收帐款担保借款因果关系直接配属属性摊计会计师的查核报告核准发行股份备供出售者备供出售证券帐款收回平均天数

存货周转平均天数坏帐费用资产负债表法银行透支银行往来调节表对帐单优惠承购权

bargainrenewaloptionbase

inventorybase yearbasicaccounting equationbasicprinciplesbasicpstulatesbearerbondsbeneficiary

benefitdue toloss

carrybackbenefitdue toloss

carryforwardbenefits/years-of-serviceapproachbest-effortsunderwritingbetterment

big/lilttleGAAPbillingson

construction inprocess

优惠续组权基期存货基期会计基本方程式基本原则基本公设息票公司债受益人亏损递转以前年度的所得税利益亏损递转以后年度的所得税利益

服务年资给付法

代销改良全部/部分（简易）会计准则

预收工程款

bondsoutstanding methodbondsoutstanding methodbondspayablebonus andprofitsharingplanbookvaluemethodbookvalue ofnet assetsacquiredcall

premiumcall pricecall

provisionscallablebondscallablepreferredstockCAPaccoounting

researchbulletinscapitalexpenditurecapitalleasecapitalmaintenance

approachcapitalstock

流通额法债券流通法

应付公司债

员工奖金及分红帐面价值法

股权净值收回溢价赎回价格收回条款可收回公司债可收回优先股CAP分布的会计研究公报

资本支出资本租赁

资本维持法股本

capitalstocksubscribed

capitalsurpluscapitalization ofinterestcarryingvaluecash

disbursementcashdiscountcash

dividendscash

equivalentscash flowanalysisand thefundsstatementcashflowsfromoperationactivitiescash overand shortcashreceiptsjournalcashsurrendervalue oflife

insurancecashier'scheckscasualtyloss andinsurance

已认购股份资本公积利息资本化帐面价值现金支出簿现金折扣现金股利约当现金

现金流量分析与资金表营业活动的现金流量现金短溢现金收入簿人寿保险退保现值（现金解约价值）银行本票以外损失及保险

ceilingcertificatecheckscertificates ofdepositchangefundschange inthepresentvaluemethodchangesin

accounting estimatechangesin

accountingchangesin

reportingentitycharge toaccumulated

depreciationcharge toassetaccountcinsistencyclaimclosedcorporations

closingcoinsurance clausecollectionmethodcombinedoperatingloss

市价上限保付支票定存单找零金

现值变动法会计估计的变动会计原则变动编制报表主体变动

冲销累计折旧记入资产帐户一致性请求权非公开发行公司结帐共保条款收现法综合营业亏损

combinedoperatingprofitcombinedrevenuescommittee on

accounting

procdure(CAP)committee reportscommodity-backedbondscommoncarriercommonstockcommonstock

equivalentscommonstocksubscribedcommon-sizefinancialstatements

comparabilitycomparative

analysiscomparative

statementscompensated

absencescompensatingbalance

综合营业净利综合收益

会计程序委员会专题报告实物偿还公司债移交运送人普通股约当普通股已认普通股股本

共同比财务报表比较性比较分析

比较报表

休假给付补偿性存款余额(借款回存)

compensation costcompensatory planscompensatory stockoptionplancompletedperfomance methodcompleted-contractmethodcomplexcapitalstructurecompositemethodcompound interestmethodcomprehensiveallocationcomprehensiveapproachcomprehensiveincomecomprehensiveincome(loss)computersoftwarecostsconceptconcept offlexiblereportingconceptual

framwork

酬劳成本酬劳性计划酬劳性认股计划全部履行法全部完工法复杂资本结构组合折旧法

复利法

全面分摊全面改革法

综合净利

综合损益电脑软件成本观念弹性报道的概念理论体系

condemnationcondensed incomestatementconservatism

consigneeconsignment-inconsignment-outconsignorconsistencyconsolidated

revenuesconstruction

dividendsconstruction inprocesscontainerdepositscontingencies

contingent issuancecontingent issuanceagreementcontingent

liabilitiescontingent paymentcontinuing

franchisefeescontinuityconvention

征收简明损益表稳健原则承销人承销品寄销品寄销人一致性

合并收益

建设股利

在建工程容器及瓶箱押金或有事项或有发行或有发行股份的合约或有负债或有性支付后续权利金

持续经营惯例

contraaccountcontributed capitalcontribution clausecontributory pensionplanscontrolling accountcontrolling interestconventional retailmethodconventions

convertible bondsconvertible

preferredstockcopyrightscorridorapproachcost addmarkupcontractcost

allocationmethodcost

depletionmethodcost flowassumption

cost indexcostmethod

抵减科目投入资本多重保险条款相对提拨退休金办法统制帐户控制能力传统零售价法惯例可转换公司债可转换优先股著作权，版权走廊法成本加价合约成本分摊法成本折耗法

成本流动假设成本指数成本法

cost ofdoingbusinesscost ofgoodsmanufacturedcost ofinstallment salescost

priociple;historicalcostprinciplecostrecoverymethodcost-benefitconstraintcosts ofconstructioncosts ofissuingbondscost-to-costmethodcounter-balancingerrorscouponbondscouponratecouponscovenantscreditcreditcard sale

从业成本

产成品成本分期付款销货成本

历史成本原则成本回收法成本效益工程成本比例法公司债发行成本工程成本比例法互相抵消的错误息票公司债息票利率兑换券债务条款贷

信用卡销货

credittatingscrossreferencecumulative catch-upmannercumulative deficitcumulative effectcumulative effectadjustmentcumulative effect ofchange inaccounting

principlecumulative effect ofchangesin

accountingcumulative

preferredstockcurrentadjustment

currentassetscurrentliabilitiescurrentmaturitiesof long-termdebtscurrentoperatingconcept

信用评级互注索引累积调整方式累积亏损累积影响数当期调整法

会计原则变动累积影响数

会计原则变动累积影响数累积优先股

当期调整法流动资产流动负债长期负债一年内到期部分当期营业观念

currentoperatingincomeconceptcurrenttatiocurrenttax

expense(benefit)currentvaluedate ofannoucementdate ofdeclaration

date ofexpirationdate ofex-rightdate ofpaymentdate ofrecorddealersprofit orloss

debenturebondsdebitdebit andcreditrulesdebt

conversion expensedebt

securitiesdebt tostockholders' equitydebt tototalassetsratio

当期营业所得观念流动比率当期所得税费用（利益）现值

宣告日股利宣告日

过期失效日除权日股利发放日

股利基准日经销商损益

无担保公司债借借贷法则债券转换费用债务证券负债对股东权益比率

负债比率

decisionusefulnessdecreasing chargemethoddeductibleamountdeductibletemporarydifferencedeductiblevalue-addedtaxesdeepdiscountbondsdefeasance of debtdeferredannuitydeferredchargedeferredcompensation costdeferredcreditsdeferredgrossprofitdeferreditemsdeferredmethoddeferredpaymentcontractdeferredpensioncostdeferredrecognition

决策有用性

递减法可减除金额可减除暂时性差异

留抵税额高折价公司债代位清偿递延年金递延借项递延酬劳成本递延贷项递延销货毛利递延项目递延法递延付款合约递延退休金成本递延认列

deferredtax assetdeferredtax creditdeferredtax

expense(benefit)deferredtaxliabilitydefinedbenefitplansdefinedcontribution plansdepletableassetsdepletiondeposit intransitdepreciabale assetsdepreciable costdepreciation basedepreciation

expensederivativefinancialinstrumentsdetailedprogramdesigndevelopment costsdevelopment stagedevelopment stagedicisionusefulness

递延所得税资产递延所得税抵减递延所得税费用（利益）递延所得税负债确定给付退休金办法确定提拨退休金办法递耗资产折耗在途存款折旧性资产折旧成本折旧基础折旧费用衍生性金融商品详细程序设计开发成本创业期间发展阶段决策的有用性

differential reportingdilutiveeffectdirectfinancingleasedirectmethoddirectmethoddirectpricingdirectwrite-offmethoddiscontinued

segmentdiscounton bondspayablediscounton notespayablediscounton notesreceivablediscounton

transferred

accountsreceivablediscounted presentvaluediscountingdiscounting notesreceivablediscountsdishonored notesreceivable

差别报导稀释作用直接融资租赁直接冲销法直接法直接评价法直接冲销法停业部门公司债折价应付票据折价应收票据折价

应收帐款转让折价

折现值折算现值应收票据贴现折价拒付票据、催收票据

disoveryvaluedisposaldatedistributions toownersdividendduringconstructon perioddividendin arrearsdividendpay-outratiodividendpreference

dividendrevenuedividendstockdividendyield ratiodividend-on stockdollar-periodsmethoddollar-valurLIFOretailmethoddominantindustrysegmentdonatedassetsdonatedtreasurystock

发现价值处分日分配给业主

建设股息特别股积欠股利股利支付率

股利分配优先权股利收入除息股股利收益率附息股金额期间法

金额后进先出零售价法主要产业部门受赠资产受赠的库藏股票

double-declining-balancemethoddouble-entry

bookkeepingdouble-extensionmethoddownstream salesdown-streamsalesdual

presentationsdueprocessdynamicstatements

earingsper shareearly

extinguishmentearnedearnedsurplusearningearningper shareeconomicentityassumption

economicincomeeconomicsubstanceover legalform

双倍余额递减法

复式簿记双重乘算法顺流交易

顺流销货

双重表达审慎程序动态报表每股盈余

提前偿付已赚得盈余公积盈余每股盈余经济主体假设经济所得经济实质重于法律形式

economical factorseconomisorderquantityeffectiveinterestmethodeffectiveinterestratemethodeffectiverate

effectiveyieldefficientmarkethypothesisefforts-expendedmethodemergingissuestask forceemployeebonusagreementemployeediscountemployeestockoptionplanenvironmentalliabilitiesequitymethodequitysecurities

经济因素经济购买量

利息法

实际利率法有效利率实际利率、市场利率、有效收益率效率市场假说工时进度比例法紧急问题处理小组员工红利约定员工折扣员工认股计划环境污染防治负债权益法权益证券

equivalentpercentage ofinterestestimateditemsestimatedliabilityfor

premiumestimatedliabilityunderwarrantiesestimatedloss onpurchasecommitmentestimatedresidualvalueexcessearningsapproachexcess ofadditionalpensionliabilityover

unrecognized priorservicecost andnet assetsor netobligations at

transitionexchangableexchangerateeffects

约当持股比例估计项目估计赠品负债

估计产品保证负债

进货合约损失

估计残值超额盈余法

可交换性汇率变动的影响

ex-dividenddate

executorycontractexecutorycostsexerciseof callprivilegeexpectedreturn onplanassetsexpensewarrantyaccrualmethodexpensewarrantyapproachexperience gain andlossexpirationdate ofthe rightsexpirationof return-rightmethodexploration costsexportsalesex-rightstockextinguishment ofdebtextraordinary

gain(loss)

除息日双务契约履约成本行使赎回权退休金资产预期报酬

保证费用计提法保证费用计提法

经验损益认股权行使截止日

退货权逾期法勘探成本外销销货除权股

债务清偿

非常损益

extraordinaryrepairsfaceamountface ratefactorfactoringor sale ofaccountsreceivablefactorysuppliesinventoryfeedbackvaluefictionalcapitalgainfinancialaccounting

fundationfinancialaccounting

standardsadvisorycouncilfinancialaccounting

standardsboard(FASB)financialcapitalfinancialflexibilityfinancialincomefinancialinstrumentsfinancialleverageindex

大修面值票面利率客帐代理商

出售应收帐款

物料存货回馈价值虚构资本利得财务会计基金会

财务会计准则咨询委员会

财务会计准则委员会财务资本财务弹性财务所得理财工具财务杠杆指数

financialmobilityfinancialreportingreleasefinancingactivitiesfinishedgoodsinventoryfirm

underwritingfirst-infirst-outfixedassetsfixedpricecontractflatbenefitpensionplansflexibilityfloatingfloorflowflow-throughmethodfootnotesforeiganoperationssegmentsforwardsfour-columnbankreconciliationfractionalshareright

财务机动性财务报告丛刊理财活动产成品存货

确定承销先进先出固定资产固定价款合约定额给付退休金办法弹性浮动市价下限流量当期认列法附注国外营运部门期约

四栏式银行往来调节表畸零股权

fractionalsharerightsfractionalyear

depreciation

franchiserevenuefranchiseefranchisesfranchisorfree onboarddestinationfree onboardshippingpointfullcostingfull

disclosureprinciplefull-costapproachfullydilutedearningsper sharefunctionalcausesfunctionalfactorsfunctionalpricingfundedpensionplansfundedstatus

畸零股不满一年的折旧计算

加盟特许收入加盟员特许权加盟主目的地交货

起运点交货

全部成本法充分披露原则全部成

完全稀释每股盈余功能因素功能因素功能评价法提拨基金的退休金办法基金提拨状况

fundedstatus ofpensionplanfundsfundsstatementfutureamount ofan annuityduefutureamount ofan

ordinaryannuityfuturesfuturescontractgain

contingenciesgain ondebt

restructuringgain(loss)on

conversion ofbondsgain(loss)on

disposalof ?Divisiongain(loss)on sale ofshort-terminvestmentsgains orlosses onPBO

退休办法的提拨状况基金资金状况表

到期年金终值

普通年金终值期货期货合约

或有利得

债务整理利益公司债转换（损）益

处分停业部门损益

出售短期投资利益（损失）预计给付义务损益

generalassignment(pledge)generaljournalgeneralpurchasing poweraccountinggeneralpurposefinancialstatementgenerallyacceptedaccounting

principles(GAAP)goingconcern(continuity)assumption

goods intransitgoodwillgrant dategrant ofequityinterest infull

settlementgreenmailgross

investment in leasedpropertygrossmethodgrosspricemethodgrossprofitmethod

一般担保普通日记帐

一般购买力会计

一般目的财务报表

一般公认会计原则

持续经营假设在途商品商誉给予日债务人发行权益证券以清偿负债绿色信函

出租人的总投资总额法总额法

毛利率法

groupdepreciationgroupmethodguaranteed bondsguaranteed residualvalueguide forimplementationhedge-deferralapproachheld tomaturityheld-to-maturitysecuritieshigh ratioof

returnedmerchandise tohorizontalanalysishostiletakeoveridealismidentifiable

intangibleassetsif

convertedmethodimapairment ofvalueimmediate

recognitioimpairment ofassets

集体折旧法

集体折旧法

保证公司债

保证残值实物指导手册规避递延法

持有至到期日持有至到期日证券

高退货率的销货水平分析恶意并购理想性可明确辨认的无形资产如果转换法

价值的减损当期认列资产价值减损

implementationconstraintsimplicitrate

computedby thelessorimprovementsimputedinterestrateinadequacyincentivestockoptionplansinceptionof theleaseincomebeforeincometaxesincomebondsincomereportingincomestatementapproachincomesummaryincometax

allocationincometaxbenefitincometaxespayable

操作

出租人的隐含利率改良隐含利率，设算利率不适用、能量不足+G668

极力型认股计划租赁开始日

税前净利所得公司债所得报告

损益表法本期损益所得税分摊

所得税利益应付所得税

incometaxeswithheldincome(loss) fromcontinuing

operationincome(loss) fromdiscontinued

operationincreasingchargemethodincremental

borrowingrateincremental directcostsincremental methodindexation

indirectmethodindividualitemapproachinducedconversionindustrypeculiarities

industrysegmentsinflationaccountinginfrequency ofoccurrence

扣缴所得税

持续经营部门损益

停业部门损益递增折旧法

增额借款利率增额直接成本增额法指数换算法

备抵法、间接法个别比较法引诱转换

行业特性产业部门通货膨胀会计

不常发生

infrequency ofoccurrenceinitialdirect costinitialdirectcostsinitialfranchisefeeinstallment accountsreceivableinstallment paymentinstallment salesinstallment salesmethodin-substancedefeasance of debtintangibleassetsinteractive qualityinterestcostsintereston

discountinterestrate swapsinterestrate swapsinterest tomaturityinterest-bearingnote

不常发生原始直接成本原始直接比例法原始权利金分期应收帐款分期付款销货分期付款销货分期付款法

视同清偿无形资产互动品质利息成本贴现息利率交换合约利率交换票据利息

附息票据

interimdebtinterimfinancialstatements

interimperiodintermediate debtinternalauditinginternaldirectcostsinternallydevelopedinterperiod incometax

allocationinterperiod taxallocationinterpolationintraperiod incometax

allocationintraperiod taxallocationinventorymethodinventoryturnoverinvestement taxcreditinvestingactibities

中期负债期中财务报表期中期间中期负债内部稽核内部直接成本内部自行发展跨期所得税分配跨期间所得税分摊插补法同期所得税分配同期间所得税分摊盘存法存货周转率

投资租税抵减的处理投资活动

investment revenue-discontinued

operationinvestment revenue-extraordinaryinvestment revenue-ordinaryissuancedateissuancefor cashissuanceof newbonds topurchasethe oldbondsissuanceof twotypes ofsecuritiesas a unitissuepapersissuedcapitalstockissues inaccounting

educationissuranceof newbonds toexercisethe callprivilegejoint cost

停业部门投资收益

非常投资收益一般投资收益认股权发行日现金发行

发行新债并从公开市场买回旧债

两种以上的证券合并发行待研究问题通报、问题报告已发行股份会计教育问题研究

发行新债并行使赎回权联合成本

journaljournalizingjuniorstockplansjunk bondjust-in-time

inventorysystemland

improvementslappinglargestockdiveidendlast-infirst-outleasepaymentsreceivableleaseterm(duration)leasedassetundercapitalleasesleaseholdimprovements

leaseholdslegalcapitallegal formlessee'sincremental

borrowingrateleverage

日记簿、分录簿分录次级股票认购计划垃圾债券

即时存货系统土地改良物

延期入帐大额股票股利后进先出应收租赁款

租赁期间

租赁资产

租赁改良租赁费法定资本法律形式

承租人的增额借款利率财务杠杆

leveragebuyoutsleverageleasesliabilitiescallableon

demandliabilitydividendsliabilitygains andlossesliabilityinderstockappreciation planliabilityon

discounted notesreceivableliabilityon

transferred

accountsliabilityundercapitalleaseLIFOliquidationliforeserveLIFOretailmethodline ofbusinesslink chainmethodliquidating

dividendliquidity

融资购并杠杆租赁债权人立即可收回的负债债票股利预计给付义务损益员工股票增殖权负债

票据贴现负债

应收帐款转让负债

租赁资产后进先出存货的减少

后进先出存货准备后进先出零售价法主要行业连锁法清算股利流动性

liquidityindexlistedcorporationslliquidating

dividendslong-termcapital tofixedassetslong-terminvestments

long-termliabilitieslong-termnotespayablelong-termoperational assetsloss

carrforwardloss

carrybackloss

contingenciesloss

contingencies

requiringaccrualloss dueto marketdicline ofinventoryloss fromdiscounting of notes

流动性指数

上市公司清算股利长期资金对固定资产比率

长期投资长期负债长期应付票据长期营业用资产亏损递转以后年度亏损递转以前年度

或有损失

应入帐的或有损失

存货跌价损失票据贴现损失

loss fromlong-termcontractsloss oncapitalleaseloss onexpirationof stockrightsloss onimpairmentloss onpurchasecommitmentloss onrepossessionlower ofcost ormarketmethodlump-sumpurchasemaintenance andcustomersupportcostsmajorcategoriesapproachmanagerial

accountinmanufacturersprofit orloss

manufacturing costmarginaltax rate

工程损失资本租赁损失

认股权过期损失价值减损损失

进货合约损失收回商品损失

成本与市价孰低法整批购买

维护服务成本分类比较法

管理会计制造商损益制造成本边际税率

markdown

cancellationmarketmethodmarketratemarketvaluemethodmarket-relatedassetvalue ofplanassetsmarkupmatchingprinciplemateriality

maturityvaluemeasurement datemerchandise

inventorymesurabilityminimumleasepaymentsminimumpensionliabilityminorsale-leasebackmisleadmixedaccountmodification oftermsmonetaryassets

减价取消市价法市场利率

市价法

退休基金资产市价相关价值加价配比原则重要性到期值衡量日

商品存货可衡量性最低租金给付额最低退休金负债小部分售后租回误导混合帐户修改债务条件货币性资产

monetaryitemsmonetaryunit

conventionmoneycapitalgain

mortgagebondsmovingaveragemultiple-itemsapproachmultiple-poolmethodmultiple-stepformatmultiple-stepincomestatementnaturalbusinessyearnaturalresourcesnearnessto cashnegativegoodwill-badwillnet

accountsreceivablenet

additionalmarkup

货币性项目货币评价惯例货币资本利得抵押公司债移动平均混合商品法多项组合法

多步式

多步式损益表自然营业年度自然资源接近现金的程度

负商誉应收帐款净额

净再加价

net assetsor netobligations at

transitionnet

markdownnetmethodnet

operationcyclenet

periodicpensioncostnet

realizablevaluenet

realizablevaluemethodneutralitynominalaccountnominalratenoncashissuanceof capitalstocknoncompensatoryplansnoncompensatorystockoptionplannoncontributorypensionplans

过度性净资产或净给付义务净减价净额法净营业周期

净退休金成本净变现损失

净变现价值法中立性虚帐户名义利率

非现金发行非酬劳性计划

非酬劳性认股计划非相对提拨退休金办法

noncumulativepreferredstocknoninterest-bearingnotenonmonetary

exchangenonmonetary itemsnonparticipatingpreferredstocknonpublicenterprisesnonqualified stockoptionplansnon-reciprocaltransfernoparvaluestocknormalshrinkagenormativenote

exchangefor rightsor

pribilegesnotesexchanged forpropertyor

services

非累积优先股不附息票据非货币性交换非货币性项目

非参加优先股非公开发行公司不符合延税规定的认股计划非相对转移、片面转移

无面额股正常损耗规范性

以票据交换特殊权利或优惠

以票据购买资产或劳务

notesreceivabledishonored(pastdue)notesreceivablesNSF (notsufficientfund)number ofcompoundingperiodsobligations undercapitalleasesobsolescenceoff-balancefinancingoff-balance-sheetfinancingone

transaction conceptopen

corporations

operatingcapabilityoperatingcycleoperatingleaseoperational assetsoptionordinaryannuity

拒付应收票据应收票据存款不足支票

复利次数

应付租赁款

过时（陈旧）资产负债表外融资

资产负债表外融资单一交易观念公开发行公司营运能量营业周期营业租赁营业资产选择权普通年金

organization costsoriginalsellingpriceout ofmindout ofsightoutputmeasuresoutstanding capitalstock

outstanding checksoverfunded

paid-incapitalpar valuepar valuemethodpar valuestockpartialallocationparticipating

preferredstockpatentspay-relatedpensionplanspensionbenefitformulapensionexpensepensionobligationpensionplanassets

开办费

原始售价心不烦心不烦产出单位比例法流通在外股份未兑现支票

基金超额提拨投入资本面额面额法有面额股部分分摊参加优先股专利权与薪资水准有关的退休金办法退休金给付公式退休金费用

退休金给付义务退休基金资产

percentage

approachpercentage

depletionmethodpercentage of grossprofitmethodpercentage of

outstanding

receivablespercentage-of-completion methodpercentage-of-receivables

approachpercentage-of-salesapproachperformance-typeplansperiodexpenseperiodicinventorysystemperiodicity

assumption;time-periedassumptiopermanent accountpermanent

difference

百分比法百分比折耗法

毛利百分比法

帐款余额百分比法

完工比例法

应收帐款百分比法销货百分比法绩效型计划期间费用定期盘存制

会计期间假设实帐户永久性差异

perpetualinventorysystempetty cashpettyfundsphase-outperiodphysicalcapitalphysicalcausesphysicalfactorsphysicalinventorypiecemealapproachplan assetgains orlossesplantassetspoint ofsalepooling ofinterestsmethodpost-balancesheeteventspostdatedcheckspostingpotentially dilutiveeffectpracticebulletinspredetermined pricepredictivevalue

永续盘存制零用金零用金停业部门处分期间实质资本物质因素实体因素实地盘存制

局部改革法退休基金资产损益厂房设备销货点权益结合法

期后事项远期支票过帐潜在稀释作用实务公报预设价格预测价值

preemptive rightspreferablepreferredstockpremiumon bondspayablepremiumon notespayablepremiumon notesreceivablepremiumspreoperating ordevelopment stageprepaidexpensesprepaidincometaxesprepaidvalue-addedtaxespreparingfinancialstatementspreparingtrialbalancepresentamountpresentvalue ofan annuitydue

优先认股权为佳优先股公司债溢价应付票据溢价应收票据溢价赠品

发展阶段预付费用预付所得税

进项税额

决算报告

试算现值

到期年金现值

presentvalue ofan

ordinaryannuitypresentvalue ofdeferredannuitypresentvalue ofnextyear'spaymentsmethodpretaxfinancialincomepriceindexapproachprice-earningsratio(p/eratio)primaryearningsper shareprincipalprincipalamountpriorperiodadjustmentpriorservicecostprivatecoporations

probableprobableproductfinancingagreement

普通年金现值

递延年金现值

下年度付款金额现值法税前财务所得物价指数法

市盈率基本每股盈余本金到期值前期损益调整前期服务成本

私营公司很有可能很有可能产品融资合同

productfinancingarrangementproductmasterproductwarrantypro-formaamountsprogramdesignprojectfinancingarrangementsprojectedbenefitobligationproof ofcashpropertydividendspropertypledgedas

securitypropertyrightsproperty,plant andequipmentproportionalmethodproportional

performance methodprospective

adjustmentpubliccoporations

产品融资合约产品母版产品售后服务保证拟制资料程序设计

专案融资安排预计给付义务现金收支调节表财产股利

担保品财产权

厂房设备比例法

比例履行法、未来调整法、推延调整法

公营公司

purchasecommitmentspurchasediscountpurchasejournalpurchasemethodpurchaseretuen andallowancequalitativequalitative

characteristicsquantitative

quantitydiscountquantityof goodslifomethodquasi-reorganizationquickassetsquickratioquotedmarketpricerate ofreturn ontotalassetsratioanalysisrawmaterialinventoryreacquisition price

进货合约进货折扣进货簿购买法进货退出及折让品质性

品质特性数量性数量折扣数量后进先出法

假改组速动资产速动比率

成交价格总资产报酬率比率分析

原料存货收回价格

readilydeterminable fairvaluereadymarketabilityrealaccountrealcapitalreal estateleaserealizablerealizedrealizedgain orloss ontransfer ofsecuritiesrealizedgrossprofit oninstallment salesrealizedloss inimpairmentrealizedloss ofmarketvaluedeclinesrearrangementrearrangement andmovingcost

reasonably possiblereasonably possiblereceivables

具有明确的公平价值

变现性实帐户实质资本不动产租赁可实现已实现

已实现转移损益

已实现销货毛利已实现跌价损失

已实现跌价损失重新排列重新安装及转移成本有可能有可能应收款项

receivables turnoverrecognizing a

minimumliabitlityreconciliation offundedrecoverrecoverability testredeemable

preferredstockrefinancing

refundable depositsrefundingregisteredbondsreinstallationrelatedpartytransactionsrelativesalesvaluemethodrelevancereliabilityrelizablerelizedremoteremotereorderpointreorganizationrepairsand

maintenance

应收帐款周转率认列最低退休金负债提拨状况调节表回收可回收性测试可赎回优先股再融资存入保证金

举借新债偿还旧债记名公司债重新安装

关系人交易相对售价法相关性可靠性可实现已实现极少可能极少可能起购点公司重整修理与维护

repaymentat

maturityreplacement costreplacement methodreplenishof pettycashreportablesegmentsrepossessed

merchandiserepresentationalfaithfulnessresearchand

development costsresearchmonograph

reservereservefor self-insurancereservesforgeneralloss

contingenciesresidualvaluerestoration costsrestrictedretainedearnings

到期直接偿付重置成本重置法零用金的拨补应个别披露资讯部门

收回商品存货

忠实表达研究开发支出（成本）

研究论丛准备

自保准备

计提或有损失准备残值回复原状成本已指拨保留盈余

restructured

debts(payables)retailinventorymethod-averagecostretailinventorymethod-FIFOretailinventorymethod-lower ofFIFO costor marketretailmethodretainedearningsretirementmethodretroactive benefitsretroactive

restatement

return ofcapitalreturn oncapitalreturn oninvestment

returnabledepositrevenue(expense)expenditure

应付整理债务

平均成本零售价法先进先出成本零售价法

先进先出成本与市价孰低零售价法零售价法保留盈余报废法追溯给付追溯重编法

资本的退回

资本的报酬+G790投资报酬率

存入保证金

收益支出

revenuebondsrevenuefromlong-termcontractsrevenueprinciple;revenuerecognition

principlerevenuewarrantyapproachrevenuescollectedin

advancereversesplitreversingentryright-onstockrights-onrisk freeroundingsale-leasebacksales andleasebacksalesdiscountsalesdiscountnot takensalesjournalsales

return andallowancesalestaxespayable

收益公司债

工程收入

收入认列原则保证收入计提法

预收收益反向分割转回分录附权股附权无风险省略尾数售后租回售后租回销货折扣顾客未取得折扣销货簿销货退回与折让应纳营业税额

saleswarrantyaccrualmethodsales withbuybackagreementsales withhigh ratesof returnsales(ontransferson

factoring)of

accountsreceivables

sales-typeleasesalvagevaluescrapvaluescripdividendssecondarycapitalmarketsecretreservesecuredbondssecuritiesand

exchangecommission(SEC)seethroughsegmentfinancialreporting

保证收益计提法附买回合约的销货高退货率的销货

出售应收帐款销售型租赁残值残值债票股利次级资本市场秘密准备附担保公司债

证券交易委员会看穿部门别财务报导

segmentreportingself-constructed assetsself-construction profitself-insuranceseparateentityconventionserialbondsservicecostsservicehoursmethodservicelifeservicelifesharesshort-termdebtexpectedto berefinancedshort-terminvestments

sick paysignificant industrysegmentsignificant

influencesimilarassetssimplecapitalstructure

部门报表

自建资产

自建利益自保准备企业个体惯例分期产换公司债服务成本工作时间法

耐用年限服务（耐用）年限股份

预期再融资的短期负债

短期投资病假给付重要产业部门重大影响力

类似的资产简单资本结构

simpleinterestsingle-poolmethodsingle-stepformatsingle-stepincomestatementsinkingfundmethodsinkingfundssinlge-itemapproachsmallstockdividendsoftwareproduction costssourcedocuments

specialcolumnspecialcommittee onfinancialreportingspecialdepreciation systemspecialjournalspecificassignmentspecificborrowingsspecificgoodspooledLIFO

单利单一组合法单步式单步式损益表偿债基金法偿债基金单一商品法

小额股票股利软件生产成本交易凭证专栏财务报道特殊委员会特殊折旧法

特种日记帐特定担保

专案借款商品组合后进先出法

specificidentificationspecificperformance methodspecifically

identifiablstandardcoststandardcostsystemstatedcapitalstatedinterestrate

stated ratestatedvaluestatedvaluestatementof cashflowsstatementof

changesin

financialstatementof

financialaccounting conceptstatementof sourcesand

applications offundsstatements

个别认定特定履行法

可个别辨认标准成本标准成本法法定资本

票面利率名义利率设定价值设定价值现金流量表

财务状况变动表

财务会计观念公报

资金来源运用表公报、公告

statements of

financialaccounting

statements of

financialaccounting

standardsand

interpretatstatements ofpositionstaticanalysisstaticstatementsstatutorydepletionmethodstockstockappreciation rightsplansstockdividendsstockoptionplanstockrightsstocksplitsstockwarrantsstockholders' equitystockholders' equityto fixedassets

财务会计观念公报

财务会计准则公报及公报的解释立场公报、立场声明书静态分析静态报表法定折耗法存量

股票增殖权计划股票股利员工认股计划认股权股票分割认股权、认股证股东权益股东权益对固定资产比率

stockholders' equityto totalassetsstraight-linemethodstructuralanalysissubscribed stocksubscriptions

receivablesubsequent eventssubsidaryaccountssubstitution methodsuccessfuleffortsapproachsum-of-the-years'-digitsmethodsupermajorityvotesupplementaryinformationsupporting

schedulessuspenseaccountswapssystemmatic andrationalallocation

权益比率

直线法结构分析已认购股本

应收股款期后事项明细帐、子目替换法勘探成

年数合计法绝大多数票决

补充资讯补充附表过度性的悬帐交换权

系统而合理的分摊

tax credittaxableamounttaxableincometaxableincometaxabletemporarydifferencetaxesrefundreceivabletechnicalbulletinstechnological

feasibilitytemporaryaccounttemporarydifferencestemporaryinvestment

termbondsterminologythe unitcost ofprocducing thesoftwaretheoretical pricetheorythresholdfor

recognition

所得税抵减

应课税金额课税所得课税所得应课税暂时性差异

应退税额技术性公报技术可行性虚帐户暂时性差异临时投资定期偿还（一次到期）+G1007公司债报表用语

软件单位生产成本理论购价理论认列的门槛

timetimeperiodconventiontimevalue ofthe moneytimelinesstimes-interest-earnedratiotimingdifferencetotal assetturnovertotal

inventoryapproachtradediscounttradenamestrade-instrademarkstradingtradingsecuritiestradingstampstrading tothe equitytransaction

approachtransfer ofassets infull

settlementtransferwithrecourse

时期会计期间惯例货币时间价值时效性

盈余为利息的倍数时间性差异

总资产周转率全体比较法商业折扣商名权抵换商标权经常交易者

经常交易证券兑换券举债谋利交易法债务人转移资产以清偿负债附有追索权的转让

transferwithoutrecoursetreasurybondstreasurystocktreasurystockmethodtrendanalysistrial anderrormethodtrialbalancetroubleddebt

restructurings

true noparstocktrusteetwotransactions

conceptunaffiliated

customerunappropriated

underfundedunderlying

assumptions

understandabilityunearnedfranchisefees

无追索权的转让库藏公司债库藏股库藏股票法趋势分析

试误法试算表

财务困难债务整理无面值股票信托人两项交易观念非关系企业的客户未指拨基金提拨不足

基本假设可了解性预收加盟特许收入

unearnedinterestrevenueunearnedprofit(orloss)onsale-leasebackunearnedwarrantyrevenueunfundedaccumulated benefitobligationunfundedpensionplansunguaranteedresidualvalueuniformityunitgoodsLIFOunit lifomethodunitpricingunit-of-measureassumption;

monetaryunit

assumptiounits ofproduction methodunits-of-outputmethod

未实现利息收入

未实现售后租回损益未实现产品保证收入未提拨基金的累积给付义务未提拨基金的退休金办法未保证残值统一性单一商品后进先出法

单位后进先出法单位评价法

货币计量假设生产数量法生产数量法

unlistedor over-the-countercorporations

unrealizedcapitalunrealizedcapitalgains orlossesunrealizedgain onmarketvaluerecoveryof short-term

investmentsunrealizedgain orlossunrealizedgain orloss ontransfer ofsecuritiesunrealizedholdinggain orlossunrealizedloss onlong-terminvestmentsunrealizedloss onshort-terminvestments

上柜（非上市）公司

未实现资本未实现资本增值或损失

短期投资未实现市价回升利益未实现损益

未实现转移损益

未实现持有损益

长期投资未实现跌价损失

短期投资未实现跌价损失

unrecognized netassets ornet

obligations at

transitionunrecognized priorservicecostsunstreamsales

unusual innatureup-streamsalesvacationpay

valuationaccountvalue-addedsales taxvalue-addedtaxespayablevariablecostingverifiability

verticalanalysisvestedbenefitobligationvestedrightsvisualinspectionmethodwateredstock

未认列过度性净资产或净给付义务未认列前期服务成本逆流交易性质特殊逆流销货年休假给付评价科目加值型营业税

销项税额变动成本法

可验证性垂直分析既得给付义务既得权利

目视法掺水股本

weightedaverageweighted-averageamount ofaccumulated

expenditureswhere-gotandwhere-gonestatementwithrecoursewithholding

withoutrecoursework inprocessinventoryworkingcapitalworkingcapitalratioworkingmodelworksheetmethodyears-of-servicemethodzerointerestdebenturebonds

加权平均

累积支出的平均数

资金来源与用途表有追索权代扣款项无追索权在产品存货营运资金

流动比率作业模型工作底稿法预期服务年数法

无息信用公司债

未认列为退休金成本的净损失