會計專業(yè)術(shù)語

1、.：.；一、資產(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 銀行本票 Cashiers cheque 100903 銀行匯票 Bank draft 100904 信譽(yù)卡 Credit card 100905 信譽(yù)證保證金 L/C Guarantee deposits100906 存出投資款

2、 Refundable deposits1101 短期投資 Short-term investments110101 股票 Short-term investments - stock110102 債券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投資跌價預(yù)備 Short-term investments falling price reserves應(yīng)收款 Accou

3、nt receivable1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬預(yù)備 Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies o

4、f receivable庫存資產(chǎn) Inventories1201 物資采購 Supplies purchasing1211 原資料 Raw materials1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 資料本錢差別 Materials cost variance 1241 自制半廢品 Semi-Finished goods1243 庫存商品 Finished goods1244 商品進(jìn)銷差價 Differences between purchasing and selling price1251 委托加工物資 Wo

5、rk in process - outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存貨跌價預(yù)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages1301 待攤費(fèi)用 Deferred and prepaid expenses長期投資

6、Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks140101 股票投資 Investment on stocks140102 其他股權(quán)投資 Other investment on stocks1402 長期債務(wù)投資 Long-term investment on bonds 140201 債券投資 Investment on bonds 140202 其他債務(wù)投資 Other investment on bonds1421 長期投資減值預(yù)備 Long-term investments depreciation res

7、erves股權(quán)投資減值預(yù)備 Stock rights investment depreciation reserves債務(wù)投資減值預(yù)備 Bcreditors rights investment depreciation reserves1431 委托貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值預(yù)備 Depreciation reserves1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transpor

8、tation facilities 工具器具 Instruments and implement1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值預(yù)備 Fixed assets depreciation reserves房屋、建筑物減值預(yù)備 Building/structure depreciation reserves機(jī)器設(shè)備減值預(yù)備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material160101 公用資料 Special-purpose mate

9、rial160102 公用設(shè)備 Special-purpose equipment 160103 預(yù)付大型設(shè)備款 Prepayments for equipment160104 為消費(fèi)預(yù)備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修繕工程 General overhaul p

10、roject1605 在建工程減值預(yù)備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地運(yùn)用權(quán) Tenure商譽(yù) Goodwill 1805 無形資產(chǎn)減值預(yù)備 Intangible Assets depreciation reserves專利權(quán)減值預(yù)備 Patent ri

11、ghts depreciation reserves商標(biāo)權(quán)減值預(yù)備 trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處置財富損溢 Wait deal assets loss or income 1901 長等待攤費(fèi)用 Long-term deferred and prepaid expenses1911 待處置財富損溢 Wait deal assets loss or income 191101待處置流動資產(chǎn)損溢 Wait deal intangible assets lo

12、ss or income 191102待處置固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)

13、付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable217101 應(yīng)交增值稅 value added tax payable 21710101 進(jìn)項稅額 Withholdings on VAT21710102 已交稅金 Paying tax21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover21710104 減免稅款 Tax deduction21710105 銷項稅額 Substituted money on VAT2171010

14、6 出口退稅 Tax reimbursement for export 21710107 進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover21710110 未交增值稅 Unpaid VAT217102 應(yīng)交營業(yè)稅 Business tax payable217103 應(yīng)交消費(fèi)稅 Consumption tax payable217104 應(yīng)交資源稅 Resources t

15、ax payable217105 應(yīng)交所得稅 Income tax payable 217106 應(yīng)交土地增值稅 Increment tax on land value payable217107 應(yīng)交城市維護(hù)建立稅 Tax for maintaining and building cities payable217108 應(yīng)交房產(chǎn)稅 Housing property tax payable217109 應(yīng)交土地運(yùn)用稅 Tenure tax payable217110 應(yīng)交車船運(yùn)用稅 Vehicle and vessel usage license plate tax(VVULPT) paya

16、ble217111 應(yīng)交個人所得稅 Personal income tax payable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value2211 估計負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liabilities 2301 長期借款 Long-term

17、 loans一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value231102 債券溢價 Premium on bonds 231103 債券折價 Discount on bonds 231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financi

18、al lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over one year2331 專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year一年后到期的專項應(yīng)付 Long-term special payable over one year2341 遞延稅款 Deferral taxes 三、一切者權(quán)益類 OWNERS EQUITY

19、資本 Capita3101 實(shí)收資本(或股本) Paid-up capital(or stock) 實(shí)收資本 Paicl-up capital 實(shí)收股本 Paid-up stock 3103 已歸還投資 Investment Returned公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價 Cpital(or Stock) premium311102 接受捐贈非現(xiàn)金資產(chǎn)預(yù)備 Receive non-cash donate reserve311103 股權(quán)投資預(yù)備 Stock right investment reserves 311105 撥款轉(zhuǎn)入 A

20、llocate sums changeover in311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus312102 恣意盈余公積 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 貯藏基金 Reserve fund312105 企業(yè)開展基金 Enterprise expension fund312106

21、利潤歸還投資 Profits capitalizad on return of investment利潤 Profits3131 本年利潤 Current year profits3141 利潤分配 Profit distribution 314101 其他轉(zhuǎn)入 Other chengeover in314102 提取法定盈余公積 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取貯藏基金 Withdrawal reserve fund314105 提取企業(yè)開展基金 With

22、drawal reserve for business expansion314106 提取職工獎勵及福利基金 Withdrawal staff and workers bonus and welfare fund314107 利潤歸還投資 Profits capitalizad on return of investment314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 314109 提取恣意盈余公積 Withdrawal other common accumulation fund314110 應(yīng)付普通股股利 Common Stock di

23、vidends payable314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利潤 Undistributed profit 四、本錢類 Cost4101 消費(fèi)本錢 Cost of manufacture410101 根本消費(fèi)本錢 Base cost of manufacture410102 輔助消費(fèi)本錢 Auxiliary cost of manufacture4105 制造費(fèi)用 Manufacturing overhead資料費(fèi) Materials管理人員工資 Executi

24、ve Salaries獎金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenan

25、ce培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense 機(jī)物料耗費(fèi) Article of consumption勞動維護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation4107 勞務(wù)本錢 Service costs五、損益類 Profit and los

26、s 收入 Income 業(yè)務(wù)收入 OPERATING INCOME5101 主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue效力收入 Service revenue5102 其他業(yè)務(wù)收入 Other operating revenue資料銷售 Sales materials代購代售 包裝物出租 Wrappage lease出讓資產(chǎn)運(yùn)用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue5201 投資收益 Investment

27、income短期投資收益 Current investment income長期投資收益 Long-term investment income計提的委托貸款減值預(yù)備 Withdrawal of entrust loans reserves 5203 補(bǔ)貼收入 Subsidize revenue國家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue5301 營業(yè)外收入 NON-OPERATING INCOME非貨幣性買賣收益 Non-cash deal income現(xiàn)金溢余 Cash overage處置固定資產(chǎn)

28、凈收益 Net income on disposal of fixed assets 出賣無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges5401 主營業(yè)務(wù)本錢 Operating costs產(chǎn)品銷售本錢 Cost of goods sold效力本錢 Cost of service5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sa

29、les tax 消費(fèi)稅 Consumption tax 城市維護(hù)建立稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense 銷售其他資料本錢 Other cost of material sale其他勞務(wù)本錢 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses 5501 營業(yè)費(fèi)用 Operating

30、expenses代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation保險費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees 5502 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries修繕費(fèi) Repair charge 低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance 差旅費(fèi) Travelling expense工會經(jīng)費(fèi) Labour union expenditure 研討與開發(fā)

31、費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education 待業(yè)保險費(fèi) Unemployment insurance 勞動保險費(fèi) Labour insurance醫(yī)療保險費(fèi) Medical insurance 會議費(fèi) Coferemce聘請中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost 業(yè)務(wù)款待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源

32、補(bǔ)償費(fèi) Mineral resources compensation fees排污費(fèi) Pollution discharge fees房產(chǎn)稅 Housing property tax 車船運(yùn)用稅 Vehicle and vessel usage license plate tax(VVULPT)土地運(yùn)用稅 Tenure tax印花稅 Stamp tax5503 財務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss各項手續(xù)費(fèi) Charge for trouble各項專門借款費(fèi)用 Special-borrowin

33、g cost 5601 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 Donation outlay減值預(yù)備金 Depreciation reserves非常損失 Extraordinary loss處置固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出賣無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Incom

34、e tax以前年度損益調(diào)整 Prior year income adjustment balance between benefit and cost 收益與本錢的平衡balance sheet 資產(chǎn)負(fù)債表balance sheet date 資產(chǎn)負(fù)債表日balance sheet liability method 資產(chǎn)負(fù)債表擔(dān)任法bank overdrafts 銀行透支basic earnings per share 根本每股收益beginning of the period 期初benchmark treatments 基準(zhǔn)處置方法beneficiary 受害人best estimate

35、最正確估計bid bonds 招標(biāo)保函bid price 出價bills 帳單binding sale agreement 約束性銷售協(xié)議board of directors 董事會bonus 獎金；紅利bonus issue 紅股bonus plan 獎金方案borrowing agreements 借款協(xié)議borrowing cost 借款本錢bottom-up test 由下而上測試branch 分支機(jī)構(gòu)brand name 商標(biāo)稱號brokerage 經(jīng)紀(jì)人傭金；經(jīng)紀(jì)人業(yè)務(wù)business combination 企業(yè)合并business combination which is an

36、 acquisition 購買式企業(yè)合并business segment 業(yè)務(wù)分部buy back 回購buying segment 采購分部call option 看漲期權(quán)、買入期權(quán)callable 可贖回的callable debt 可贖回債券cap 利率上限capital 資本capital approach 資本法capital asset pricing model 資本資產(chǎn)定價模型capital commitment 資本承諾capital contributions 資本投入capital gain 資本利得capital maintenance 資本保全capital tran

37、sactions 資本買賣capitalisation 資本化capitalization issues 資本化發(fā)行capitalization rate 資本化比率carry forward 結(jié)轉(zhuǎn)后期carry forward of unused tax credit 未利用的稅款抵減結(jié)轉(zhuǎn)后期carry forward of unused tax losses 未利用的可抵扣應(yīng)稅利潤額的虧損結(jié)轉(zhuǎn)后期carrying amount 賬面金額carrying back a tax loss 可抵扣應(yīng)稅利潤額的虧損抵前cash 現(xiàn)金cash basis 收付實(shí)現(xiàn)制cash equivalents

38、現(xiàn)金等價物cash flow 現(xiàn)金流量cash flow risk 現(xiàn)金流量風(fēng)險cash flow statements 現(xiàn)金流量表cash generating unit 現(xiàn)金產(chǎn)出單元cash in banks 銀行存款cash inflow 現(xiàn)金流入cash on hand 庫存現(xiàn)金cash outflow 現(xiàn)金流出certificates of deposit 存單changes in accounting policies 會計政策變卦changes in financial position 財務(wù)情況變動charge against 借記；計入chief executive offi

39、cer 首席執(zhí)行官，行政總裁，總經(jīng)理class of assets 資產(chǎn)類別classification 分類，歸類clearing house 清算所closing rate 期末匯率collateral 抵押品collateralised borrowing 抵押借款collectability 可收回性collection cost 收帳費(fèi)用combination of shares 并股combine 合并combined entity 合并實(shí)體combined result 合并運(yùn)營結(jié)果combining and segmenting construction contract 合并

40、和分立的建造合同combining enterprise 參與合并的企業(yè)commission 傭金commitment 承諾commitment fee 承諾費(fèi)，承約費(fèi)commodity contract 商品合同commodity future contract 商品期貨合同commodity-based contract 以商品為根底的合同common share 普通股comparability 可比性comparable uncontrolled price method 不加控制的可比價錢法comparative period 比較期限compensated absences 帶薪缺

41、勤compensation 補(bǔ)償，報酬compound instrument 復(fù)合金融工具computer software 計算機(jī)軟件concentration of credit risk 信譽(yù)風(fēng)險集中concentration of risk 風(fēng)險集中consideration 對價consistency 一致性consolidated balance sheet 合并資產(chǎn)負(fù)債表consolidated financial statements 合并財務(wù)報表consolidated group 合并集團(tuán)consolidated income statement 合并收益表consolid

42、ation 合并consolidation of shares 并股consolidation procedure 合并程序constant rate of return 固定報答率construction contract 建造合同construction overhead 施工間接費(fèi)用constructive obligation 推定義務(wù)consumable 易耗品contingencies 或有事項contingent asset 或有資產(chǎn)contingent commitments 或有承諾contingent gains 或有利得contingent liabilities 或有負(fù)

43、債contingent losses 或有損失contingent rental 或有租金contingent issuable shares 或有可發(fā)行股contract 合同，合約contractor 承包商contractual obligation 合同義務(wù)contractual provision 合同條款contractual right 合同權(quán)益contribute 注資，出資contribution 出資，提存金control 控制convention 慣例conversion option 轉(zhuǎn)換期權(quán)conversion right 轉(zhuǎn)換權(quán)convert 轉(zhuǎn)換convertib

44、le 可轉(zhuǎn)換convertible bonds 可轉(zhuǎn)換債券copyright 版權(quán)corporate assets 總部資產(chǎn)corridor 區(qū)間cost 本錢cost method 本錢法cost of acquisition 購買本錢，收買本錢，購并本錢cost of an investment 投資本錢cost of conversion 加工本錢，轉(zhuǎn)換本錢cost of disposal 處置本錢cost of goods sold 銷貨本錢cost of inventorise 存貨本錢cost of labor 人工本錢cost of purchase 采購本錢cost of sa

45、les 銷售本錢cost of sales method 銷售本錢法cost recovery approach 本錢收回法cost saving 本錢節(jié)省cost-plus contract 本錢加成合同cost-plus method 本錢加成法cost of acquisition 購買本錢cost of meterial 資料本錢cost of registering 注冊費(fèi)用cost to complete 完工尚需發(fā)生的本錢counterparty 對應(yīng)方credit 貸記；貸項credit facilities 信譽(yù)便利credit risk 信譽(yù)風(fēng)險credit term 賒銷

46、期限creditor 債務(wù)人creditworthiness 信譽(yù)可靠度cumulative preference dividends 累計優(yōu)先股股利cumulative preferred share 累計優(yōu)先股currency risk 貨幣風(fēng)險currency swap 貨幣互換currency translation differences 貨幣折算差額current and expected profitability 當(dāng)期和預(yù)期盈利才干current assets 流動資產(chǎn)current cost 現(xiàn)行本錢current cost approach 現(xiàn)行本錢法current cos

47、t financial statements 現(xiàn)行本錢財務(wù)報表current interest rate 現(xiàn)行利率current investments 短期投資current liabilities 流動負(fù)債current obligation 現(xiàn)時義務(wù)current period 當(dāng)期current salary approch 當(dāng)期工資法current service cost 當(dāng)期效力本錢current tax 當(dāng)期稅金curtailment 縮減customer loyalty 顧客信任，顧客忠實(shí)Part 3如需轉(zhuǎn)載，請注明來處 FanE翻譯中國FanE/date of acquis

48、ition 購買日，收買日，并購日 date of contribution 出資日 date of report 報告日 date of the valuation 評價日 day-to-day activity 日?；顒?dealing securities 買賣性證券 debt default 債務(wù)拖欠 debt instrument 債務(wù)性工具 debt security 債務(wù)性證券 debt-equity ratio 債務(wù)權(quán)益比 decline 下跌 deductible temporary differences 可抵扣暫時性差別 default 違約 deferral metho

49、d 遞延法 deferred compensation 遞延酬勞 deferred compensation arrangement 遞延酬勞安排 deferred foreign exchange gain or loss 遞延匯兌損益 deferred income 遞延收益 deferred payment 遞延付款 deferred payment terms 遞延付款條件 deferred revenue 遞延收入 deferred tax asset 遞延所得稅資產(chǎn) deferred tax liabilities 遞延所得稅負(fù)債 deferred taxes 遞延所得稅 defi

50、ned benefit liability 設(shè)定受害負(fù)債 defined benefit obligation 設(shè)定受害義務(wù) defined benefit plans 設(shè)定受害方案 defined contribution plans 設(shè)定提存方案 degree of comparability 可比程度 delivery 交付，交割，交貨，送達(dá) demand deposits 活期存款 demonstrably committed 明確承諾 deposit withdrawal 提取存款 depreciable amount 應(yīng)折舊金額 depreciable asset 應(yīng)折舊資產(chǎn) de

51、preciation 折舊 depreciation method 折舊方法 depreciation rate 折舊率 derecognise (a financial instrument) 終止確認(rèn)某一金融工具 derecognition 終止確認(rèn) derivate financial instrument 衍生金融工具 derivative 衍生工具 designate 指定 development costs 開發(fā)費(fèi)用 development expenditure 開發(fā)支出 development phrase 開發(fā)階段 diluted earnings per share 稀釋每

52、股收益 dilutive 稀釋 dilutive option 稀釋選擇權(quán) dilutive potential ordinary share 稀釋性潛在普通股 diminishing balance method 余額遞減折舊法 direct effect 直接影響 direct increment costs 直接增量本錢 direct investment 直接投資 direct labor 直接人工 direct method 直接法 direct relatonship 直接關(guān)系 directly attributable expenditure 可直接歸屬的支出 discharge

53、 解脫，解除 disclose 披露 disclosure 披露 discontinued operations 已終止運(yùn)營 discontinuing operation 終止運(yùn)營 discount 折價，折扣，貼水 discount rate 折現(xiàn)率 disposal 處置 disposal consideration 處置收入 disposal of subsidiaries 子公司的處置 disposals 處置 distress sale 虧本銷售 distribution 分配，分派 distribution costs 銷售費(fèi)用，分銷費(fèi)用 dividend income 股利收益

54、 dividend receivable 應(yīng)收股利 dividend yield 股利率 dividends 股利 dividends policy 股利政策 documentary credit 跟單信貸 downstream transactions 下游買賣，下銷買賣 earnings 收益 earnings per share 每股收益，每股盈利 earnings-generating capacity 獲利才干 economic benefits 經(jīng)濟(jì)利益 economic life 經(jīng)濟(jì)壽命 economic performance 經(jīng)濟(jì)業(yè)績 effective date 生效日期

55、 effective interest method 實(shí)踐利率法 effective yield 實(shí)踐收益率 eliminate 消除 embedded derivative 嵌入衍生工具 employee benefit 雇員福利 employee benefit cost 雇員福利本錢 employee share ownership plan 職工持股方案 employee termination indemnity 解雇補(bǔ)償 end of the period 期末 entity 實(shí)體 equity 權(quán)益 equity capital 權(quán)益資本 equity compensation

56、benefits 權(quán)益計酬福利 equity compensation plans 權(quán)益計酬方案 equity financial instrument 權(quán)益性金融工具 equity instruments 權(quán)益性工具 equity issue 股份發(fā)行 equity method 權(quán)益法 equity securities 權(quán)益性證券 estimated value 評價價值 evaluate 評價，估價 events after the balance sheet date 資產(chǎn)負(fù)債表日后事項 exchange rate 匯率 Accounting system 會計系統(tǒng) American Accounting Association 美國會計協(xié)會 American Institute of CPAs 美國注冊會計師協(xié)會 Audit 審計 Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測Certificate in Internal Auditing 內(nèi)部審計證書 Certificate in Management Accou