財(cái)務(wù)會(huì)計(jì)專有名詞

1、會(huì)計(jì)科目1001-現(xiàn)金 -Cash on hand 1002-銀行存款 -Cash in bank 1009-其他貨幣資金 -Other monetary fund 100901-外埠存款 -Deposit in other cities 100902-銀行本票 -Cashiers cheque 100903-銀行匯票 -Bank draft 100904-信用卡 -Credit card 100905-信用保證金 -Deposit to creditor 100906-存出投資款 -Cash in investing account 1101-短期投資 -Short-term investm

2、ents 110101-股票 -Short-term stock investments 110102-債券 -Short-term bond investments 110203-基金 -Short-term fund investments 110110-其他 -Other short-term investments 1102-短期 投資 跌價(jià) 準(zhǔn)備 -Provision for loss on decline in value of short-term investments 1111-應(yīng)收票據(jù) -Notes receivable 1121-應(yīng)收股利 -Dividends recei

3、vable 1131-應(yīng)收帳款 -Accounts receivable 1133-其他應(yīng)收款 -Other receivable 1141-壞賬準(zhǔn)備 -Provision for bad debts 1151-預(yù)付賬款 -Advance to suppliers 1161-應(yīng)收補(bǔ)貼款 -Subsidy receivable 1201-物資采購 -Materials purchased 1211-原材料 -Raw materials 1221-包裝物 -Containers 1231-低值易耗品 -Low cost and short lived articles 1232-材料成本差異 -

4、Cost variances of material 1241-自制半成品 -Semi-finished products 1243-庫存商品 -Merchandise inventory 1244- 商品進(jìn)銷差價(jià) -Margin between selling and purchasing price on merchandise 1251-委托加工物資 -Material on consignment for further processing 1261-委托代銷商品 -Goods on consignment- out 1271-受托代銷商品 -Goods on consignment

5、-in 1281- 存貨跌價(jià)準(zhǔn)備 -Provison for impairment ofinventories1291- 分 期 收 款 發(fā) 出 商 品 -Goods on instalment sales1301- 待攤費(fèi)用 -Prepaid expense1401- 長(zhǎng)期股權(quán)投資 -Long-term equity investments 140101-股票投資 -Long-term stock investments 140102- 其 他 股 權(quán) 投 資 -Other long-term equity investments1402- 長(zhǎng)期債權(quán)投資 -Long-term debt in

6、vestments 140201-債券投資 -Long-term bond investments 140202- 其 他 債 權(quán) 投 資 -Other long-term debt investments1421- 長(zhǎng)期投資減值準(zhǔn)備 -Provison for impairment of long-term investments1431- 委托貸款 -Entrusted loan143101-本金 -Principal of entrusted loan143102-利息 -Interest of entrusted loan143103- 減 值 準(zhǔn) 備 -Provision for i

7、mpairment of entrusted loan1501- 固定資產(chǎn) -Fixed assets-cost1502- 累計(jì)折舊 -Accumulated depreciation1505- 固定資產(chǎn)減值準(zhǔn)備 -Provision for impairment of fixed assets1601- 工程物資 -Construction material 160101-專用材料 -Specific purpose materials 160102-專用設(shè)備 -Specific purpose equipments 160103- 預(yù)付大型設(shè)備款 -Prepayments for majo

8、r equipments160104-為生產(chǎn)準(zhǔn)備的工具及器具-Tools andinstruments prepared for production1603-在建工程 -Construction in process 1605-在建工程減值準(zhǔn)備 -Provision for impairment of construction in process1701-固定資產(chǎn)清理 -Disposal of fixed assets1801-無形資產(chǎn) -Intangible assets1815- 未 確 認(rèn) 融 資 費(fèi) 用 -Unrecognized finacing charges1 90 1 -長(zhǎng)

9、期待攤費(fèi)用 -Long-term deferred expenses1911- 待 處 理 財(cái) 產(chǎn) 損 溢 -Profit & loss of assets pending disposal191101-待 處理 流 動(dòng)資產(chǎn) 損溢 -Profit & loss of current-assets pending disposal191102-待處理 固定資產(chǎn)損溢-Profit & loss of fixed assets pending disposal2101-短期借款 -Short-term loans2111-應(yīng)付票據(jù) -Notes payable2121-應(yīng)付賬款 -Accounts

10、payable2131-預(yù)收賬款 -Advance from customers 2141-代銷商品款 -Accounts of consigned goods 2151-應(yīng)付工資 -Wages payable 2153-應(yīng)付福利費(fèi) -Welfare payable 2161-應(yīng)付股利 -Dividends payable 2171-應(yīng)交稅金 -Taxes payable 217101-應(yīng)交增值稅 -Value added tax payable 21710101-進(jìn)項(xiàng)稅額 -Input VAT 21710102-已交稅金 -Payment of VAT 21710103- 轉(zhuǎn)出未交增值稅 -

11、Outgoing of unpaid VAT21710104-減免稅款 -VAT relief21710105-銷項(xiàng)稅額 -Output VAT 21710106-出口退稅 -Refund of VAT for export 2 1 71 0 1 07-進(jìn)項(xiàng)稅額轉(zhuǎn)出 -Outgoing of input VAT 21710108- 出 口 抵 減 內(nèi) 銷 產(chǎn) 品 應(yīng) 納 稅 額 -Merchandise VAT from expert to domestic saling2 1 71 0 1 09-轉(zhuǎn)出多交增值稅 -Outgoing of over-paid VAT217102-未交增值稅 -

12、Unpaid VAT 217103-應(yīng)交營(yíng)業(yè)稅 -Business tax payable 217104-應(yīng)交消費(fèi)稅 -Consumer tax payable 217105- 應(yīng) 交 資 源 稅 -Tax on natural resources payable217106-應(yīng)交所得稅 -Income tax payable 217107- 應(yīng)交土 地增值稅 -Land appreciation tax payable217108-應(yīng)交城市維護(hù)建設(shè)稅 -Urban maintainence and construction tax payable217109-應(yīng)交房產(chǎn)稅 -Real esta

13、te tax payable 217110-應(yīng)交土地使用稅 -Land use tax payable 217111-應(yīng)交車船使用稅 -Vehicle and vessel usage tax payable217112- 應(yīng) 交 個(gè) 人 所 得 稅 -Personal income tax payable2176-其他應(yīng)交款 -Other fund payable 2181-其他應(yīng)付款 -Other payables 2 1 9 1 -預(yù)提費(fèi)用 -Accured expenses2201-待轉(zhuǎn)資產(chǎn)價(jià)值-Pending transfer value of assets22 1 1 -預(yù)計(jì)負(fù)債

14、-Estimable libilities230 1 -長(zhǎng)期借款 -Long-term loans 2311-應(yīng)付債券 -Bonds payable 231101-債券面值 -Par value of bond 231102-債券溢價(jià) -Bond premium 231103-債券折價(jià) -Bond discount 231104-應(yīng)計(jì)利息 -Accured bond interest 232 1 -長(zhǎng)期應(yīng)付款 -Long-term payable 2331-專項(xiàng)應(yīng)付款 -Specific account payable 2341-遞延稅款 -Deferred tax 3101-實(shí)收資本 (或股

15、本) -Paid-in capital (or share capital)3103-已歸還投資 -Retired capital3111-資本公積 -Capital reserve31 1 1 01 -資本(或股本)溢價(jià)-Capital (or sharecaptical) premium311102- 接 受 捐 贈(zèng) 非 現(xiàn) 金 資 產(chǎn) 準(zhǔn) 備 -Restricted capital reserve of non-cash assets donation received 311104-股權(quán)投資準(zhǔn)備 -Restricted capital reserve of equity investm

16、ents311105-撥款轉(zhuǎn)入 -Government grants received 311106- 外 幣 資 本 折 算 差 額 -Foreign currency capital conversion difference 311107-其他資本公積 - Other capital reserve 3121-盈余公積 -Surplus reserve 312101-法定盈余公積 -Statutory surplus reserve 312102- 任 意 盈 余 公 積 -Discretionary earning surplus312103-法定公益金 -Statutory publ

17、ic welfare fund 312104-儲(chǔ)備基金 -Reserve fund312105- 企 業(yè) 發(fā) 展 基 金 -Enterprise development fund312106-利潤(rùn)歸還投資 -Profit return for investment 3131-本年利潤(rùn) -Profit & loss summary 3141-利潤(rùn)分配 -Distribution profit 314101-其他轉(zhuǎn)入 -Other adjustments 314102-提取法定盈余公積金 -Extract for statutory surplus reserve314103- 提 取 法 定 公

18、 益 金 -Extract for statutory public welfare fund314104-提取儲(chǔ)備基金 -Extract for reserve fund 314105- 提取企業(yè)發(fā)展基金 -Extract for enterprise development fund314106-提 取職 工獎(jiǎng) 勵(lì)及福 利基金 -Extract for staff bonus and welfare fund314107- 利 潤(rùn) 歸 還 投 資 -Profit return of capital invested314108- 應(yīng) 付 優(yōu) 先 股 股 利 -Preference shar

19、e dividend payable314109- 提 取 任 意 盈 余 公 積 -Extract for discretionary earning surplus 314110-應(yīng)付普通股股利 -Ordinary share dividend payable314111-轉(zhuǎn)作資本(或股本)的普通股股利 -Ordinary share dividend transfer to capital(or share)314115-未分配利潤(rùn) -Undistributed profit 4101-生產(chǎn)成本 -Cost of production 410101-基本生產(chǎn)成本 -Basic produ

20、ction cost 410102-輔助生產(chǎn)成本 -Auxiliary production cost 4105-制造費(fèi)用 -Manufacturing overheads 4107-勞務(wù)成本 -Labor cost 5101-主營(yíng)業(yè)務(wù)收入 -Sales revenue 5102- 其 他 業(yè) 務(wù) 收 入 -Revenues from other operations5201-投資收益 -Investment income5203-補(bǔ)貼收入 -Subsidy income5301- 營(yíng)業(yè)外收入 -Non-operating profit5401- 主營(yíng)業(yè)務(wù)成本 -Cost of sales 5

21、402-主營(yíng)業(yè)務(wù)稅金及附加 -Sales tax5405- 其他業(yè)務(wù)支出 -Cost of other operations5501- 營(yíng)業(yè)費(fèi)用 -Operating expenses5502- 管 理 費(fèi) 用 -General and administrative expenses5503- 財(cái)務(wù)費(fèi)用 -Financial expenses5601- 營(yíng)業(yè)外支出 -Non-operating expenses5701-所得稅 -Income tax5801- 以前年度損益調(diào)整 -Prior period profit & loss adjustment1- 財(cái)務(wù)管理 -financial m

22、anagement1- 資金 -fund1- 金融商品 -financial instrument1- 財(cái)務(wù)活動(dòng) -finance activity1- 籌資管理 -financing management1- 投資管理 -investing management1- 直接投資 -direct investment1- 間接投資 -indirect investment1- 證券投資 -securities investment1- 長(zhǎng)期投資 -long-term investment (or Noncurrent investment)1- 短期投資 -short-term investme

23、nt (or temperorary investment)1- 對(duì)內(nèi)投資 -internal investment1-對(duì)外投資 -external investment1-利潤(rùn)(股利)分配管理-profit and divide nd distribution management1-利潤(rùn)最大化 -profit maximum1-資本利潤(rùn)率(每股利潤(rùn))最大化 -Earnings pershare maximum1 -企業(yè)價(jià)值 -value of the enterprise1 -財(cái)務(wù)預(yù)測(cè) -financial prodiction1 -財(cái)務(wù)決策 -financial decision1 -財(cái)

24、務(wù)預(yù)算 -financial budget1-財(cái)務(wù)控制 -financial control1-財(cái)務(wù)分析 -financial analysis1-所得稅 -income tax1-流轉(zhuǎn)稅 -tax on commeodities in circulation1-資源稅 -tax on (natural) resources1-財(cái)產(chǎn)稅 -property tax1-行為稅 -tax on economic activities1-利率 -interest rate1-純利率 -the real risk-free rate of interest1-通貨膨脹附加率 -inflation pre

25、mium1-風(fēng)險(xiǎn)附加率 -risk premium2- 資金的時(shí)間價(jià)值 -time value of money2- 終值 -future value2- 現(xiàn)值 -present value2- 年金 -annuity2- 預(yù)付年金 -annuity due2- 永續(xù)年金 -indefinte annuity2- 風(fēng)險(xiǎn) -risk2- 市場(chǎng)風(fēng)險(xiǎn) -market risk2- 企 業(yè) 特 有 風(fēng) 險(xiǎn) -unsystematic risk (or company-specific risk)2- 經(jīng)營(yíng)風(fēng)險(xiǎn) -operating risk2- 財(cái)務(wù)風(fēng)險(xiǎn) -financial risk2- 報(bào)酬 -r

26、eturn2-投資報(bào)酬率 -return on investment (ROI) 2-無風(fēng)險(xiǎn)報(bào)酬率 -return on risk free investment 2-風(fēng)險(xiǎn)報(bào)酬率 -return on risk investment 2-期望值 -expected rate of return2-方差 -variance2-標(biāo)準(zhǔn)差 -standard deviation2-標(biāo)準(zhǔn)差系數(shù) -coefficient of variance2-成本性態(tài)分析 -cost behavior analysis2- 本量利分析 -cost volume prfoit analysis (CVP analysi

27、s)2-變動(dòng)成本 -variable cost2-固定成本 -fixed cost2-混合成本 -mixed cost2-高低點(diǎn)法 -high-low method2-散布圖法 -scattered-points graphing method2-一元直線回歸法 -regression analysis method2-技術(shù)測(cè)定法 -industrial engineering method2-直接分析法 -direct analysis2-邊際貢獻(xiàn) -contribution margin2-邊際貢獻(xiàn)率 -contribution margin rate2-變動(dòng)成本率 -variable c

28、ost rate2-保本分析 -break-even analysis2-保利分析 -target profit analysis2-安全邊際量 -safety margins2-安全邊際額 -sales revenue on safey margins3- 籌資決策 -financing decision3- 吸收直接投資 -Absoption investment3- 發(fā)行股票 -stock issuance3- 發(fā)行債券 -bonds issuance3- 融資租賃 -capital lease3- 商業(yè)信用 -commercial trust or commercial credit3

29、- 銷售百分比法 -Percentage on sales method3- 每股價(jià)格 -price per share3- 優(yōu)先股籌資 -preferred stock financing3- 留存收益 -retained earnings3- 補(bǔ)償性余額 -compensation balance3- 名義利率 -nominal rate4- 資本成本 -cost of capital4- 資本結(jié)構(gòu) -capital structure4- 資本成本率 -the cost of capital rate4- 綜合資本 -comprehesive capital4- 邊際資本成本 -marg

30、inal cost of capital4- 經(jīng)營(yíng)杠桿 -operating leverage4- 財(cái)務(wù)杠桿 -finance leverage4- 綜合杠桿 -comprehensive leverage4- 資本結(jié)構(gòu)的優(yōu)化 -optimal captial structure5- 項(xiàng)目投資 -project investment5- 投資 -investment5- 現(xiàn)金流量 -cash flows5- 營(yíng)業(yè)收入 -operating revenue5- 固定資產(chǎn) -fixed assets5- 流動(dòng)資金 -working capital5- 付現(xiàn)成本（或經(jīng)營(yíng)成本） -operating

31、cost5- 變動(dòng)成本 -variable cost5- 固定成本 -fixed cost5-折舊額及攤銷額 -depreciation or amortization amount5-現(xiàn)金凈流量 -net cash flows5-年現(xiàn)金流入量 -annual cash inflows5-年現(xiàn)金流出量 -annual cash outflows5-凈利潤(rùn) -net income5-沉落成本 -sunk cost5-機(jī)會(huì)成本 -opportunity cost5-凈營(yíng)運(yùn)資金 -net working capital5-非貼現(xiàn)指標(biāo) -non-dicounting index5-凈現(xiàn)值 -net p

32、resent value5-凈現(xiàn)值率 -the rate of net present value5-現(xiàn)值指數(shù) -present value index5-內(nèi)含報(bào)酬率 -internal rate of return5-投資風(fēng)險(xiǎn) -risk of investment6- 證券投資 -investment in securities6- 債券投資 -debt investment6- 股票投資 -equtiy investment6- 組合投資 -investment in portfolio6- 基金投資 -investment in funds6- 委托買賣 -commisssion bu

33、siness6- 債券的價(jià)值 -value of bonds6- 股票的價(jià)值 -value of stocks6- 系統(tǒng)性風(fēng)險(xiǎn) -systematic risk 6-市場(chǎng)風(fēng)險(xiǎn) -market risk 6-利率風(fēng)險(xiǎn) -risk of interest rate 6-購買力風(fēng)險(xiǎn) -purchase power risk 6-非系統(tǒng)性風(fēng)險(xiǎn) -non-systematic risk 6-行業(yè)風(fēng)險(xiǎn) -industrial risk 6-經(jīng)營(yíng)風(fēng)險(xiǎn) -operating risk6-違約風(fēng)險(xiǎn) -risk on default7- 貨幣資金平均持有量 -precautionary balances of c

34、ash7- 應(yīng)收賬款 -accounts receivable7- 壞賬成本 -bad-debt expense or cost7- 信用政策 -credit policy7- 現(xiàn)金折扣 -cash discount7- 存貨管理 -inventory management8- 利潤(rùn)分配 -profit distribution8- 股利分配 -dividend distribution8- 現(xiàn)金股利 -cash dividend8- 股票股利 -stock dividend8- 股利宣告日 -dividend declaration date8- 股利發(fā)放日 -dividend paymen

35、t date9- 財(cái)務(wù)預(yù)算 -financial budget9- 固定預(yù)算 -fixed budget9- 彈性預(yù)算 -flexible budget9- 增量預(yù)算 -incremental budget9- 零基預(yù)算 -current period budget9- 赤字預(yù)算 -unbalanced budget9- 現(xiàn)金預(yù)算 -cash budget9- 定期預(yù)算 -periodic budget9- 滾動(dòng)預(yù)算 -rolling budget9- 銷售預(yù)算 -sales budget9- 生產(chǎn)預(yù)算 -production budget9- 預(yù)計(jì)利潤(rùn)表 -budgeted income s

36、tatement9- 預(yù)計(jì)資產(chǎn)負(fù)債表 -budgeted balance sheet9- 預(yù)計(jì)現(xiàn)金流量表 -budgeted statement of cash flows10- 財(cái)務(wù)控制 -financial control10- 價(jià)值控制 -valuation control10- 綜合控制 -comprehensive control10- 責(zé)任中心 -responsibility centers10- 成本中心 -cost center10- 利潤(rùn)中心 -profit center10- 投資中心 -investment center10- 投資報(bào)酬率 -return on inves

37、tment (ROI)10- 剩余收益 -residual value10- 經(jīng)濟(jì)增加值 -economic value added10- 內(nèi)部轉(zhuǎn)移價(jià)格 -transfer pricing10- 市場(chǎng)價(jià)格 -market based transfer prices10- 協(xié)商價(jià)格 -negotiated transfer prices10- 雙重價(jià)格 -the dual transfer pricing10-以“成本”做為內(nèi)部轉(zhuǎn)移價(jià)格-cost basedtransfer prices10-標(biāo)準(zhǔn)成本法 -standard costing10-標(biāo)準(zhǔn)變動(dòng)成本 -standard variable

38、cost10-標(biāo)準(zhǔn)固定成本 -standard fixed cost10-差異分析 -variance analysis10-有利差異 -favorable variance10-不利差異 -unfavorable variance11- 財(cái)務(wù)指標(biāo)分析 -financial index analysis11- 財(cái)務(wù)報(bào)表分析 -financial statement analysis11- 償債能力 -debt solvency capacity11- 營(yíng)運(yùn)能力 -operating capacity11- 盈利能力 -profitability11- 現(xiàn)金流 -cash flow11- 比率分

39、析法 -ratio analysis11- 效率比率 -efficiency ratios11- 結(jié)構(gòu)比率 -the structural ratios11- 相關(guān)比率 -relevant rations11- 流動(dòng)比率 -current ratio11- 流動(dòng)資產(chǎn) -current assets1 1 -貨幣資金 -curency and fund (or cash and its equivalent)11- 短期投資 -short-term investment (or temporaryinvestment)11- 應(yīng)收票據(jù) -notes receivable11-應(yīng)收賬款 -acco

40、unt receivable11-預(yù)付賬款 -account in advance11-其他應(yīng)收款 -other receivables11-存貨 - inventory1 1 -待攤費(fèi)用 -prepaid expense11- 一年內(nèi) 到期的 長(zhǎng)期債 權(quán)投資 -investment in bonds extinguished in the current year1 1 -長(zhǎng)期投資 -long-term investment1 1 -固定資產(chǎn) -fixed (or plant) assets1 1 -固定資產(chǎn)原價(jià) -original cost of fixed assets1 1 -累計(jì)折舊

41、 -accumulated depreciation1 1 -固定資產(chǎn)凈值 -net book value of fixed assets1 1 -固定資產(chǎn)清理 -disposal of fixed assets1 1 -固定資產(chǎn)減值損失 -fixed asset impairment loss1 1 -在建工程 -construction in process11- 無形資產(chǎn)及其他資產(chǎn) -intangibles and otherassets1 1 -遞延資產(chǎn) -deferred assets1 1 -長(zhǎng)期待攤費(fèi)用 -long-term prepaid expense1 1 -其他長(zhǎng)期資產(chǎn)

42、-other long-term assets1 1 -流動(dòng)負(fù)債 -current liablities1 1 -短期借款 -short-term bank loan1 1 -應(yīng)付票據(jù) -note payable1 1 -應(yīng)付賬款 -account payable1 1 -預(yù)收賬款 -unearned revenue1 1 -其他應(yīng)付款 -other payables1 1 -應(yīng)付工資 -salaries payable1 1 -應(yīng)付福利費(fèi) -wefare funds payable1 1 -應(yīng)交稅金 -tax payable1 1 -其他應(yīng)交款 -other payables1 1 -預(yù)提費(fèi)

43、用 -allownce for expenses11- 一年內(nèi)到 期的長(zhǎng) 期負(fù)債-Iong-term liability expired in the current year1 1 -其他流動(dòng)負(fù)債 -other current liablities11-長(zhǎng)期負(fù)債 -long-term or noncurrent liablities11-長(zhǎng)期借款 -long-term bank loan11-應(yīng)付債券 -bonds payable11-其他長(zhǎng)期負(fù)債 -other long-term liabilities1 1 -所有者權(quán)益 -owners equity11-實(shí)收資本 -paid - in

44、capital11-資本公積 -capital reserve1 1 -未分配利潤(rùn) -undistributed profit11-主營(yíng)業(yè)務(wù)收入 -revenue from major operations (usually sales revenue)11-主營(yíng)業(yè)務(wù)成本 -cost of goods sold (or cost of sales)11-主營(yíng)業(yè)務(wù)利潤(rùn) -operating income 11-其他業(yè)務(wù)利潤(rùn) -other income 11-營(yíng)業(yè)費(fèi)用 -selling expenses 11-管理費(fèi)用 -general and adminstrative expense 11-財(cái)

45、務(wù)費(fèi)用 -financial (or interest) expense 11-投資收益 -investment income (or income from investment)11-營(yíng)業(yè)外收入 -gain (or other revenues) 11-營(yíng)業(yè)外支出 -loss (or other expenses or losses) 11-稅前利潤(rùn) -pretax income (or net income before income tax)11-所得稅 -income tax expense11-凈利潤(rùn) -net income (or net profit) 11-流動(dòng)比率 -cur

46、rent ratio11-速動(dòng)比率 -quick ratio (or acid quick ratio, or acid test ratio)11-現(xiàn)金比率 - cash ratio11-資產(chǎn)負(fù)債率 -Debt to asset ratio 11-產(chǎn)權(quán)比率 -Debt to equity ratio 11-有形凈值負(fù)債率 -Debt to tangible assets ratio 11-利息保障倍數(shù) -times interest earned ratio 11-應(yīng)收賬款周轉(zhuǎn)率 - Receivables turnover 11-存貨周轉(zhuǎn)率 -inventory turnover 11-流

47、動(dòng)資產(chǎn)周轉(zhuǎn)率 -current assets turnover 11-固定資產(chǎn)周轉(zhuǎn)率 -fixed assets turnover 11-總資產(chǎn)周轉(zhuǎn)率 -total assets turnover 11-銷售毛利率 -gross profit to sales ratio 11-銷售凈利率 -profit margin 11-成本利潤(rùn)率 -profit to cost ratio 11-總資產(chǎn)報(bào)酬率 -return on total assets 11-凈資產(chǎn)收益率 -return on equtiy (or net assets) 11- 資 本 保 值 增 值 率 -capital mai

48、ntenance and increment ratio11-銷售現(xiàn)金比率 -net operating cash flow to sales ratio11- 每股營(yíng)業(yè)現(xiàn)金凈流量 -net operating cash flow per share11- 凈收益營(yíng)運(yùn)指數(shù) -operating profit to net income ratio11- 現(xiàn)金營(yíng)運(yùn)指數(shù) -operating cash flow to operating profit ratio11- 杜邦財(cái)務(wù)分析 -the Du Pont financial analysis system11- 沃爾比重評(píng)分法 -the Ale

49、xander Wall system成本會(huì)計(jì)Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificate in Management Accounting 管理會(huì)計(jì)證 書Certificate Public Accountant

50、注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn) 則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì) 原則General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表Institute of Interna

51、l Auditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理會(huì)計(jì)師 協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交

52、易委 員會(huì)Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表 Finan

53、cial activities 籌資活動(dòng) Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Inflation 通貨膨漲Investing activities 投資活動(dòng) Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owners equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤(rùn) Revenue 收入 Sole proprietorship 獨(dú)資企業(yè)Solvency 清償能力Stable-dol

54、lar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholders equity 股東權(quán)益Window dressing 門面粉飾Account 帳政治風(fēng)險(xiǎn) political risk 再開票中心re-invoicing center現(xiàn)代管理會(huì)計(jì)專門方法 special methods of modern management accounting現(xiàn)代管理會(huì)計(jì) modern management accounting提前與延期支付 特許權(quán)使用管理費(fèi) 跨國資本成本的計(jì)算 investmentsLeads and Lags fees and royalties th

55、e cost of capital for foreign跨 國 運(yùn) 轉(zhuǎn) 資 本 會(huì) 計(jì)multinational working capital management跨 國 經(jīng) 營(yíng) 企 業(yè) 業(yè) 績(jī) 評(píng) 價(jià) multinationalperformance evaluation 經(jīng)濟(jì)風(fēng)險(xiǎn)管理managing economic exposure交易風(fēng)險(xiǎn)管理managing transaction exposure換算風(fēng)險(xiǎn)管理 managing translation exposure 國際投資決策會(huì)計(jì)foreign project appraisal國際存貨管理 international in

56、ventory management 股利轉(zhuǎn)移 dividend remittances 公司內(nèi)部貸款inter-company loans凍結(jié)資金轉(zhuǎn)移repatriating blocked funds凍結(jié)資金保值 maintaining the value of blocked funds 調(diào)整后的凈現(xiàn)值 adjusted net present value 配比原則 matching 旅游、飲食服務(wù)企業(yè)會(huì)計(jì) accounting of tourism and service 施工企業(yè)會(huì) accounting of construction enterprises 民 航 運(yùn) 輸 企 業(yè)

57、會(huì) 計(jì)accounting of civilaviation transportation enterprises 企業(yè)會(huì)計(jì)business accounting商品流通企 業(yè)會(huì)計(jì) accounting ofcommercial enterprises 權(quán)責(zé)發(fā)生制原則 accrual basis 農(nóng)業(yè)會(huì)計(jì) accounting of agricultural enterprises 實(shí)現(xiàn)原則realization principle歷史成本原則principle of historical cost外商投資企業(yè)會(huì)計(jì) accounting of enterprises with foreign