會計專業(yè)術(shù)語

1、一、資產(chǎn)類 AAssetss流動資產(chǎn) Cuurrentt asseets貨幣資金 Caash annd cassh equuivaleents1001 現(xiàn)金金 Cashh1002 銀行行存款 Caash inn bankk 1009 其他他貨幣資金 Otherr cashh and cash equivvalentts1009011 外埠存款款 Otheer citty Cassh in bank1009022 銀行本票票 Cashhiers cheeque 1009033 銀行匯票票 Bankk drafft 1009044 信用卡 Crredit card 1009055 信用證保保證金

2、L/C Guaaranteee deppositss1009066 存出投資資款 Reffundabble deepositts1101 短期期投資 Shhort-tterm iinvesttmentss1101011 股票 Shoort-teerm innvestmments - stoock1101022 債券 Shoort-teerm innvestmments - corrporatte bonnds1101033 基金 Shoort-teerm innvestmments - corrporatte funnds1101100 其他 Shoort-teerm innvestmment

3、s - othher1102 短期期投資跌價準準備 Shoort-teerm innvestmments falliing prrice rreservves應(yīng)收款 Acccount receiivablee1111 應(yīng)收收票據(jù) Noote reeceivaable 銀行承兌匯票 Bank accepptancee 商業(yè)承兌匯票 Tradee acceeptancce 1121 應(yīng)收收股利 Diividennd recceivabble1122 應(yīng)收收利息 Innteresst recceivabble1131 應(yīng)收收賬款 Acccountt receeivablle1133 其他他應(yīng)收款 O

4、Other notess receeivablle1141 壞賬賬準備 Baad debbt resservess1151 預(yù)付付賬款 Addvancee moneey1161 應(yīng)收收補貼款 CCover deficcit byy statte subbsidiees of receiivablee庫存資產(chǎn) Innventoories1201 物資資采購 Suuppliees purrchasiing1211 原材材料 Raww mateerialss1221 包裝裝物 Wraappagee 1231 低值值易耗品 LLow-vaalue cconsummptionn goodds 1232

5、材料料成本差異 Materrials cost variaance 1241 自制制半成品 SSemi-FFinishhed gooods1243 庫存存商品 Fiinisheed gooods1244 商品品進銷差價 Diffeerencees bettween purchhasingg and selliing prrice1251 委托托加工物資 Work in prrocesss - ouutsourrced1261 委托托代銷商品 Trustt to aand seell thhe gooods onn a coommisssion bbasis1271 受托托代銷商品 Commii

6、ssionned annd selll thee goodds on a commmissiion baasis1281 存貨貨跌價準備 Invenntory falliing prrice rreservves1291 分期期收款發(fā)出商商品 Colllect moneyy and send out tthe gooods bby staages1301 待攤攤費用 Deeferreed andd preppaid eexpensses長期投資 Loong-teerm innvestmment 1401 長期期股權(quán)投資 Long-term invesstmentt on sstockss140

7、1011 股票投資資 Inveestmennt on stockks1401022 其他股權(quán)權(quán)投資 Otther iinvesttment on sttocks1402 長期期債權(quán)投資 Long-term invesstmentt on bbonds 1402011 債券投資資 Inveestmennt on bondss 1402022 其他債權(quán)權(quán)投資 Otther iinvesttment on boonds1421 長期期投資減值準準備 Lonng-terrm invvestmeents ddeprecciatioon resservess股權(quán)投資減值準準備 Stoock riights

8、 invesstmentt deprreciattion rreservves債權(quán)投資減值準準備 Bcrreditoors rigghts iinvesttment depreeciatiion reeservees1431 委托托貸款 Enntrustt loanns 1431011 本金 Priincipaal 1431022 利息 Intterestt 1431033 減值準備備 Deprreciattion rreservves1501 固定定資產(chǎn) Fiixed aassetss 房屋 Buillding 建筑物 Strructurre機器設(shè)備 Maachineery eqquipme

9、ent 運輸設(shè)備 Trranspoortatiion faacilitties 工具器具 Innstrumments and iimplemment1502 累計計折舊 Acccumullated depreeciatiion 1505 固定定資產(chǎn)減值準準備 Fixxed asssets depreeciatiion reeservees房屋、建筑物減減值準備 BBuildiing/sttructuure deepreciiationn reseerves機器設(shè)備減值準準備 Macchinerry equuipmennt deppreciaation reserrves1601 工程程物資 P

10、rrojectt goodds andd mateerial1601011 專用材料料 Speccial-ppurposse matteriall1601022 專用設(shè)備備 Speccial-ppurposse equuipmennt 1601033 預(yù)付大型型設(shè)備款 PPrepayymentss for equippment1601044 為生產(chǎn)準準備的工具及及器具 Prreparaative instrrumentts andd impllementt for fabriicate1603 在建建工程 Coonstruuctionn-in-pprocesss 安裝工程 Errectioon

11、 worrks 在安裝設(shè)備 EErectiing eqquipmeent-inn-proccess技術(shù)改造工程 Technnical innovvationn projject大修理工程 GGeneraal oveerhaull projject1605 在建建工程減值準準備 Connstrucction-in-prrocesss deprreciattion rreservves1701 固定定資產(chǎn)清理 Liquiidatioon of fixedd asseets 1801 無形形資產(chǎn) Inntangiible aassetss 專利權(quán) Pattents 非專利技術(shù) NNon-Paaten

12、tss 商標權(quán) Traademarrks, TTrade namess 著作權(quán) Coppyrighhts 土地使用權(quán) TTenuree商譽 Gooddwill 1805 無形形資產(chǎn)減值準準備 Inttangibble Asssets depreeciatiion reeservees專利權(quán)減值準備備 Pateent riights depreeciatiion reeservees商標權(quán)減值準備備 traddemarkk righhts deepreciiationn reseerves1815 未確確認融資費用用 Unaccknowlledgedd finaanciall charrges

13、待處理財產(chǎn)損溢溢 Waitt deall asseets looss orr incoome 1901 長期期待攤費用 Long-term deferrred aand prrepaidd expeenses1911 待處處理財產(chǎn)損溢溢 Waitt deall asseets looss orr incoome 1911011待處理流動動資產(chǎn)損溢 Wait deal intanngiblee asseets looss orr incoome 1911022待處理固定定資產(chǎn)損溢 Wait deal fixedd asseets looss orr incoome 二、負債類 LLiabilli

14、ty 短期負債 Cuurrentt liabbilityy 2101 短期期借款 Shhort-tterm bborrowwing2111 應(yīng)付付票據(jù) Nootes ppayablle 銀行承兌匯票 Bank accepptancee 商業(yè)承兌匯票 Tradee acceeptancce 2121 應(yīng)付付賬款 Acccountt payaable2131 預(yù)收收賬款 Deepositt receeived 2141 代銷銷商品款 PProxy sale goodss reveenue2151 應(yīng)付付工資 Acccruedd wagees 2153 應(yīng)付付福利費 AAccrueed wellfa

15、rissm 2161 應(yīng)付付股利 Diividennds paayablee 2171 應(yīng)交交稅金 Taax payyable2171011 應(yīng)交增值值稅 vallue addded ttax paayablee 217101101 進項項稅額 Wiithholldingss on VVAT217101102 已交交稅金 Paaying tax217101103 轉(zhuǎn)出出未交增值稅稅 Unpaaid VAAT chaangeovver217101104 減免免稅款 Taax dedductioon217101105 銷項項稅額 Suubstittuted moneyy on VVAT217101

16、106 出口口退稅 Taax reiimburssementt for exporrt 217101107 進項項稅額轉(zhuǎn)出 Changgeoverr withhnoldiings oon VATT217101108 出口口抵減內(nèi)銷產(chǎn)產(chǎn)品應(yīng)納稅額額 Expoort deeduct domesstic ssales goodss tax217101109 轉(zhuǎn)出出多交增值稅稅 Overrpaid VAT cchangeeover217101110 未交交增值稅 UUnpaidd VAT2171022 應(yīng)交營業(yè)業(yè)稅 Bussinesss tax payabble2171033 應(yīng)交消費費稅 Conns

17、umpttion ttax paayablee2171044 應(yīng)交資源源稅 Ressourcees taxx payaable2171055 應(yīng)交所得得稅 Inccome ttax paayablee 2171066 應(yīng)交土地地增值稅 IIncremment ttax onn landd valuue payyable2171077 應(yīng)交城市市維護建設(shè)稅稅 Tax for mmaintaainingg and buildding ccitiess payaable2171088 應(yīng)交房產(chǎn)產(chǎn)稅 Houusing propeerty ttax paayablee2171099 應(yīng)交土地地使用稅 T

18、Tenuree tax payabble2171100 應(yīng)交車船船使用稅 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT) payabble2171111 應(yīng)交個人人所得稅 PPersonnal inncome tax ppayablle2176 其他他應(yīng)交款 OOther fund in coonformmity wwith ppayingg2181 其他他應(yīng)付款 OOther payabbles2191 預(yù)提提費用 Drrawingg expeense iin advvance 其他負債 Otther lliabill

19、itiess2201 待轉(zhuǎn)轉(zhuǎn)資產(chǎn)價值 Pendiing chhangerrover assetts vallue2211 預(yù)計計負債 Annticippationn liabbilitiies長期負債 Loong-teerm Liiabiliities 2301 長期期借款 Loong-teerm looans一年內(nèi)到期的長長期借款 LLong-tterm lloans due wwithinn one year一年后到期的長長期借款 LLong-tterm lloans due oover oone yeear2311 應(yīng)付付債券 Boonds ppayablle 2311011 債券面值值

20、 Facee valuue, Paar vallue2311022 債券溢價價 Premmium oon bonnds 2311033 債券折價價 Disccount on boonds 2311044 應(yīng)計利息息 Accrrued iintereest 2321 長期期應(yīng)付款 LLong-tterm aaccounnt payyable應(yīng)付融資租賃款款 Accrrued ffinanccial llease outlaay一年內(nèi)到期的長長期應(yīng)付 LLong-tterm aaccounnt payyable due wwithinn one year一年后到期的長長期應(yīng)付 LLong-tter

21、m aaccounnt payyable over one yyear2331 專項項應(yīng)付款 SSpeciaal payyable一年內(nèi)到期的專專項應(yīng)付 LLong-tterm sspeciaal payyable due wwithinn one year一年后到期的專專項應(yīng)付 LLong-tterm sspeciaal payyable over one yyear2341 遞延延稅款 Deeferraal taxxes 三、所有者權(quán)益益類 OWNNERS EQUIITY資本 Capiita3101 實收收資本(或股本) PPaid-uup cappital(or sttock) 實收資本

22、 Paaicl-uup cappital 實收股本 Paaid-upp stocck 3103 已歸歸還投資 IInvesttment Returrned公積 3111 資本本公積 Caapitall reseerve 3111011 資本(或股本)溢價 Cpiital(oor Stoock) ppremiuum3111022 接受捐贈贈非現(xiàn)金資產(chǎn)產(chǎn)準備 Reeceivee non-cash donatte resserve3111033 股權(quán)投資資準備 Sttock rright invesstmentt reseerves 3111055 撥款轉(zhuǎn)入入 Alloocate sums chan

23、ggeoverr in3111066 外幣資本本折算差額 Foreiign cuurrenccy cappital 3111077 其他資本本公積 Otther ccapitaal resserve 3121 盈余余公積 Suurpluss reseerves 3121011 法定盈余余公積 Leegal ssurpluus3121022 任意盈余余公積 Frree suurpluss reseerves3121033 法定公益益金 Leggal puublic welfaare fuund3121044 儲備基金金 Reseerve ffund3121055 企業(yè)發(fā)展展基金 Ennterpr

24、rise eexpenssion ffund3121066 利潤歸還還投資 Prrofitss capiitalizzad onn retuurn off inveestmennt利潤 Proffits3131 本年年利潤 Cuurrentt yearr proffits3141 利潤潤分配 Prrofit distrributiion 3141011 其他轉(zhuǎn)入入 Otheer cheengeovver inn3141022 提取法定定盈余公積 Withddrawall legaal surrplus3141033 提取法定定公益金 WWithdrrawal legall publlic we

25、elfaree fundds3141044 提取儲備備基金 Wiithdraawal rreservve funnd3141055 提取企業(yè)業(yè)發(fā)展基金 Withddrawall reseerve ffor buusinesss exppansioon3141066 提取職工工獎勵及福利利基金 Wiithdraawal sstaff and wworkerrs bonuus andd welffare ffund3141077 利潤歸還還投資 Prrofitss capiitalizzad onn retuurn off inveestmennt3141088 應(yīng)付優(yōu)先先股股利 PPreferr

26、red SStock dividdends payabble 3141099 提取任意意盈余公積 Withddrawall otheer commmon aaccumuulatioon funnd3141100 應(yīng)付普通通股股利 CCommonn Stocck divvidendds payyable3141111 轉(zhuǎn)作資本本(或股本)的普通股股股利 Commmon SStock dividdends changge to assetts(or stockk)3141155 未分配利利潤 Unddistriibutedd proffit 四、成本類 CCost4101 生產(chǎn)產(chǎn)成本 Coost

27、off manuufactuure4101011 基本生產(chǎn)產(chǎn)成本 Baase coost off manuufactuure4101022 輔助生產(chǎn)產(chǎn)成本 Auuxiliaary coost off manuufactuure4105 制造造費用 Maanufaccturinng oveerheadd材料費 Matterialls管理人員工資 Execuutive Salarries獎金 Wagees退職金 Rettiremeent alllowannce補貼 Bonuus外保勞務(wù)費 OOutsouurcingg fee福利費 Empployeee beneefits/welfaare會議費

28、Cofferemcce加班餐費 Sppeciall dutiies市內(nèi)交通費 BBusineess trraveliing通訊費 Corrrespoondencce電話費 Corrrespoondencce水電取暖費 WWater and SSteam稅費 Taxees andd duess租賃費 Rennt管理費 Maiintenaance車輛維護費 VVehiclles maaintennance油料費 Vehhicless mainntenannce培訓(xùn)費 Eduucatioon andd traiining接待費 Enttertaiinmentt圖書、印刷費 Bookss and pr

29、intting運費 Trannspotaation保險費 Inssurancce preemium支付手續(xù)費 CCommisssion雜費 Sunddry chhargess折舊費 Deppreciaation expennse 機物料消耗 AArticlle of consuumptioon勞動保護費 LLabor proteectionn feess季節(jié)性停工損失失 Losss on sseasonnalityy cesssationn4107 勞務(wù)務(wù)成本 Seervicee costts五、損益類 PProfitt and loss 收入 Incoome 業(yè)務(wù)收入 OPPERATIING

30、 INNCOME5101 主營營業(yè)務(wù)收入 Primee operratingg reveenue產(chǎn)品銷售收入 Saless reveenue服務(wù)收入 Seervicee reveenue5102 其他他業(yè)務(wù)收入 Otherr operratingg reveenue材料銷售 Saales mmateriials代購代售 包裝物出租 WWrappaage leease出讓資產(chǎn)使用權(quán)權(quán)收入 Reemise rightt of aassetss reveenue返還所得稅 RReimbuursemeent off incoome taax其他收入 Otther rrevenuue5201 投資資收益

31、 Innvestmment iincomee短期投資收益 Curreent innvestmment iincomee長期投資收益 Long-term invesstmentt incoome計提的委托貸款款減值準備 Withddrawall of eentrusst loaans reeservees 5203 補貼貼收入 Suubsidiize reevenuee國家扶持補貼收收入 Subbsidizze revvenue from counttry其他補貼收入 Otherr subssidizee reveenue5301 營業(yè)業(yè)外收入 NNON-OPPERATIING INNCOME非

32、貨幣性交易收收益 Nonn-cashh deall incoome現(xiàn)金溢余 Caash ovveragee處置固定資產(chǎn)凈凈收益 Neet inccome oon dissposall of ffixed assetts 出售無形資產(chǎn)收收益 Inccome oon salles off intaangiblle asssets 固定資產(chǎn)盤盈 Fixedd asseets innventoory prrofit 罰款凈收入 NNet ammercemment iincomee支出 Outllay業(yè)務(wù)支出 Reevenuee charrges5401 主營營業(yè)務(wù)成本 Operaating costs

33、s產(chǎn)品銷售成本 Cost of gooods ssold服務(wù)成本 Coost off servvice5402 主營營業(yè)務(wù)稅金及及附加 Taax andd assoociatee charrge 營業(yè)稅 Salles taax 消費稅 Connsumpttion ttax 城市維護建設(shè)稅稅 Tax for mmaintaainingg and buildding ccitiess 資源稅 Ressourcees taxx 土地增值稅 IIncremment ttax onn landd valuue5405 其他他業(yè)務(wù)支出 Otherr busiiness expennse 銷售其他材料成成本

34、 Othher coost off mateerial sale其他勞務(wù)成本 Otherr costt of sservicce其他業(yè)務(wù)稅金及及附加費 OOther tax aand asssociaate chharge 費用 Expeenses 5501 營業(yè)業(yè)費用 Opperatiing exxpensees代銷手續(xù)費 CConsiggnmentt commmissioon chaarge運雜費 Traanspottationn保險費 Inssurancce preemium展覽費 Exhhibitiion feees廣告費 Advvertissing ffees 5502 管理理費用

35、Addminissstrattive eexpensses 職工工資 Sttaff SSalariies修理費 Reppair cchargee 低值易耗攤銷 Articcle off conssumptiion辦公費 Offfice aallowaance 差旅費 Traavelliing exxpensee工會經(jīng)費 Laabour unionn expeendituure 研究與開發(fā)費 Reseaarch aand deeveloppment expennse福利費 Empployeee beneefits/welfaare職工教育經(jīng)費 Persoonnel educaation 待業(yè)保險

36、費 UUnemplloymennt inssurancce 勞動保險費 LLabourr insuurancee醫(yī)療保險費 MMedicaal inssurancce 會議費 Cofferemcce聘請中介機構(gòu)費費 Inteermediiary oorganss 咨詢費 Connsult fees訴訟費 Leggal coost 業(yè)務(wù)招待費 BBusineess enntertaainmennt 技術(shù)轉(zhuǎn)讓費 TTechnoology transsfer ffees礦產(chǎn)資源補償費費 Mineeral rresourrces ccompennsatioon feees排污費 Polllutioon

37、 disschargge feees房產(chǎn)稅 Houusing propeerty ttax 車船使用稅 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT)土地使用稅 TTenuree tax印花稅 Staamp taax5503 財務(wù)務(wù)費用 Fiinancee charrge 利息支出 Innteresst excchangee 匯兌損失 Fooreignn exchhange loss各項手續(xù)費 CChargee for troubble各項專門借款費費用 Speecial-borroowing cost 5601 營業(yè)業(yè)

38、外支出 NNonbussinesss expeendituure 捐贈支出 Doonatioon outtlay減值準備金 DDeprecciatioon resservess非常損失 Exxtraorrdinarry losss處理固定資產(chǎn)凈凈損失 Neet losss on dispoosal oof fixxed asssets 出售無形資產(chǎn)損損失 Losss on saless of iintanggible assetts 固定資產(chǎn)盤虧 Fixedd asseets innventoory looss 債務(wù)重組損失 Loss on arrrangeement罰款支出 Ammercem

39、ment ooutlayy5701 所得得稅 Inccome ttax以前年度損益調(diào)調(diào)整 Priior yeear inncome adjusstmentt balancee betwween bbenefiit andd costt 收益與成成本的平衡balancee sheeet 資產(chǎn)負負債表balancee sheeet datte 資產(chǎn)負負債表日balancee sheeet liaabilitty metthod 資資產(chǎn)負債表負負責(zé)法bank ovverdraafts 銀銀行透支basic eearninngs peer shaare 基本本每股收益beginniing off th

40、e periood 期初benchmaark trreatmeents 基基準處理方法法beneficciary 受益人best esstimatte 最佳估估計bid bonnds 投標標保函bid priice 出價價bills 帳帳單bindingg salee agreeementt 約束性銷銷售協(xié)議board oof dirrectorrs 董事會會bonus 獎獎金；紅利bonus iissue 紅股bonus pplan 獎獎金計劃borrowiing aggreemeents 借借款協(xié)議borrowiing coost 借款款成本bottom-up teest 由下下而上測試b

41、ranch 分支機構(gòu)brand nname 商商標名稱brokeraage 經(jīng)紀紀人傭金；經(jīng)經(jīng)紀人業(yè)務(wù)businesss commbinattion 企企業(yè)合并businesss commbinattion wwhich is ann acquuisitiion 購買買式企業(yè)合并并businesss seggment 業(yè)務(wù)分部buy bacck 回購buying segmeent 采購購分部call opption 看漲期權(quán)、買買入期權(quán)callablle 可贖回回的callablle debbt 可贖回回債券cap （利率率）上限capitall 資本capitall apprroach 資本

42、法capitall asseet priicing modell 資本資產(chǎn)產(chǎn)定價模型capitall commmitmennt 資本承承諾capitall conttributtions 資本投入capitall gainn 資本利得得capitall mainntenannce 資本本保全capitall trannsactiions 資資本交易capitallisatiion 資本本化capitallizatiion isssues 資本化發(fā)行行capitallizatiion raate 資本本化比率carry fforwarrd 結(jié)轉(zhuǎn)后后期carry fforwarrd of unus

43、eed taxx creddit 未利利用的稅款抵抵減結(jié)轉(zhuǎn)后期期carry fforwarrd of unuseed taxx lossses 未利利用的可抵扣扣（應(yīng)稅利潤潤額的）虧損損結(jié)轉(zhuǎn)后期carryinng amoount 賬賬面金額carryinng bacck a ttax looss 可抵抵扣（應(yīng)稅利利潤額的）虧虧損抵前cash 現(xiàn)金金cash baasis 收收付實現(xiàn)制cash eqquivallents 現(xiàn)金等價物物cash fllow 現(xiàn)金金流量cash fllow riisk 現(xiàn)金金流量風(fēng)險cash fllow sttatemeents 現(xiàn)現(xiàn)金流量表cash geenera

44、tting uunit 現(xiàn)現(xiàn)金產(chǎn)出單元元cash inn bankks 銀行存存款cash innflow 現(xiàn)金流入cash onn handd 庫存現(xiàn)金金cash ouutfloww 現(xiàn)金流出出certifiicatess of ddeposiit 存單changess in aaccounnting policcies 會會計政策變更更changess in ffinanccial ppositiion 財務(wù)務(wù)狀況變動charge againnst 借記記；計入chief eexecuttive oofficeer 首席執(zhí)執(zhí)行官，行政政總裁，總經(jīng)經(jīng)理class oof asssets 資資

45、產(chǎn)類別classifficatiion 分類類，歸類clearinng houuse 清算算所closingg ratee 期末匯率率collateeral 抵抵押品collateeralissed boorrowiing 抵押押借款collecttabiliity 可收收回性collecttion ccost 收收帳費用combinaation of shhares 并股combinee 合并combineed enttity 合合并實體combineed ressult 合合并經(jīng)營結(jié)果果combiniing annd seggmentiing coonstruuctionn conttra

46、ct 合并和分立立的建造合同同combiniing ennterprrise 參參與合并的企企業(yè)commisssion 傭傭金commitmment 承承諾commitmment ffee 承諾諾費，承約費費commodiity coontracct 商品合合同commodiity fuuture contrract 商商品期貨合同同commodiity-baased ccontraact 以商商品為基礎(chǔ)的的合同common sharee 普通股comparaabilitty 可比性性comparaable uunconttrolleed priice meethod 不加控制的的可比價格法法

47、comparaative periood 比較期期限compenssated absennces 帶帶薪缺勤compenssationn 補償，報報酬compounnd insstrumeent 復(fù)合合金融工具computeer sofftwaree 計算機軟軟件concenttratioon of crediit rissk 信用風(fēng)風(fēng)險集中concenttratioon of risk 風(fēng)險集中consideeratioon 對價consisttency 一致性consoliidatedd balaance ssheet 合并資產(chǎn)負負債表consoliidatedd finaanciall

48、stattementts 合并財財務(wù)報表consoliidatedd grouup 合并集集團consoliidatedd incoome sttatemeent 合并并收益表consoliidatioon 合并consoliidatioon of sharees 并股consoliidatioon proocedurre 合并程程序constannt ratte of returrn 固定回回報率construuctionn conttract 建造合同construuctionn overrhead 施工間接費費用construuctivee obliigatioon 推定義義務(wù)consu

49、maable 易易耗品continggenciees 或有事事項continggent aasset 或有資產(chǎn)continggent ccommittmentss 或有承諾諾continggent ggains 或有利得continggent lliabillitiess 或有負債債continggent llossess 或有損失失continggent rrentall 或有租金金continggent iissuabble shhares 或有可發(fā)行行股contracct 合同，合合約contracctor 承承包商contracctual obliggationn 合同義務(wù)務(wù)contr

50、acctual proviision 合同條款contracctual rightt 合同權(quán)利利contribbute 注注資，出資contribbutionn 出資，提提存金controll 控制conventtion 慣慣例converssion ooptionn 轉(zhuǎn)換期權(quán)權(quán)converssion rright 轉(zhuǎn)換權(quán)convertt 轉(zhuǎn)換converttible 可轉(zhuǎn)換converttible bondss 可轉(zhuǎn)換債債券copyrigght 版權(quán)權(quán)corporaate asssets 總部資產(chǎn)corridoor 區(qū)間cost 成本本cost meethod 成本法cost off acq

51、uuisitiion 購買買成本，收買買成本，購并并成本cost off an iinvesttment 投資成本cost off convversioon 加工成成本，轉(zhuǎn)換成成本cost off dispposal 處置成本cost off goodds solld 銷貨成成本cost off inveentoriise 存貨貨成本cost off laboor 人工成成本cost off purcchase 采購成本cost off salees 銷售成成本cost off salees metthod 銷銷售成本法cost reecoverry appproachh 成本收回回法cost

52、 saaving 成本節(jié)省cost-pllus coontracct 成本加加成合同cost-pllus meethod 成本加成法法cost off acquuisitiion 購買買成本cost off meteerial 材料成本cost off regiisteriing 注冊冊費用cost too compplete 完工尚需發(fā)發(fā)生的成本counterrpartyy 對應(yīng)方credit 貸記；貸項項credit facillitiess 信用便利利credit risk 信用風(fēng)險credit term 賒銷期限creditoor 債權(quán)人人creditwworthiiness 信用可靠

53、度度cumulattive ppreferrence dividdends 累計優(yōu)先股股股利cumulattive ppreferrred sshare 累計優(yōu)先股股currenccy rissk 貨幣風(fēng)風(fēng)險currenccy swaap 貨幣互互換currenccy traanslattion ddifferrencess 貨幣折算算差額currentt and expeccted pprofittabiliity 當期期和預(yù)期盈利利能力currentt asseets 流動動資產(chǎn)currentt costt 現(xiàn)行成本本currentt costt apprroach 現(xiàn)行成本法法curre

54、ntt costt finaanciall stattementts 現(xiàn)行成成本財務(wù)報表表currentt inteerest rate 現(xiàn)行利率currentt inveestmennts 短期期投資currentt liabbilitiies 流動動負債currentt obliigatioon 現(xiàn)時義義務(wù)currentt periiod 當期期currentt salaary appprochh 當期工資資法currentt servvice ccost 當當期服務(wù)成本本currentt tax 當期稅金curtaillment 縮減customeer loyyalty 顧客信賴，顧顧客

55、忠誠Part 3如需轉(zhuǎn)載，請注注明來處 FFanE翻翻譯中國hhttp:/www.FanE.cn/date off acquuisitiion 購買買日，收買日日，并購日 date off conttributtion 出出資日 date off repoort 報告告日 date off the valuaation 評估日 day-to-day aactiviity 日常?；顒?dealingg secuuritiees 交易性性證券 debt deefaultt 債務(wù)拖欠欠 debt innstrumment 債債務(wù)性工具 debt seecuritty 債務(wù)性性證券 debt-eqqu

56、ity ratioo 債務(wù)權(quán)權(quán)益比 declinee 下跌 deductiible ttemporrary ddifferrencess 可抵扣暫暫時性差異 defaultt 違約 deferraal metthod 遞遞延法 deferreed commpensaation 遞延酬勞 deferreed commpensaation arranngemennt 遞延酬酬勞安排 deferreed forreign exchaange ggain oor losss 遞延匯匯兌損益 deferreed inccome 遞遞延收益 deferreed payyment 遞延付款 deferree

57、d payyment termss 遞延付款款條件 deferreed revvenue 遞延收入 deferreed taxx asseet 遞延所所得稅資產(chǎn) deferreed taxx liabbilitiies 遞延延所得稅負債債 deferreed taxxes 遞延延所得稅 definedd beneefit lliabillity 設(shè)設(shè)定受益負債債 definedd beneefit oobligaation 設(shè)定受益義義務(wù) definedd beneefit pplans 設(shè)定受益計計劃 definedd conttributtion pplans 設(shè)定提存計計劃 degree

58、 of coomparaabilitty 可比程程度 deliverry 交付，交交割，交貨，送送達 demand depossits 活活期存款 demonsttrablyy commmittedd 明確承諾諾 depositt withhdrawaal 提取存存款 depreciiable amounnt 應(yīng)折舊舊金額 depreciiable assett 應(yīng)折舊資資產(chǎn) depreciiationn 折舊 depreciiationn methhod 折舊舊方法 depreciiationn ratee 折舊率 derecoggnise (a fiinanciial innstrumme

59、nt) 終止確認（某某一金融工具具） derecoggnitioon 終止確確認 derivatte finnanciaal insstrumeent 衍生生金融工具 derivattive 衍衍生工具 designaate 指定定 developpment costss 開發(fā)費用用 developpment expennditurre 開發(fā)支支出 developpment phrasse 開發(fā)階階段 dilutedd earnnings per sshare 稀釋每股收收益 dilutivve 稀釋 dilutivve opttion 稀稀釋選擇權(quán) dilutivve pottentiaal

60、 orddinaryy sharre 稀釋性性潛在普通股股 diminisshing balannce meethod 余額遞減折折舊法 direct effecct 直接影影響 direct increement costss 直接增量量成本 direct invesstmentt 直接投資資 direct laborr 直接人工工 direct methood 直接法法 direct relattonshiip 直接關(guān)關(guān)系 directlly atttributtable expennditurre 可直接接歸屬的支出出 discharrge 解脫脫，解除 disclosse 披露 dis