-
中国会计制度科目英文对照
应收票据
Notes
receivable
应收股利
Dividend
receivable
应收利息
Interest receivable
应收帐款
Accounts
receivable
其他应收款
Other
receivables
预付帐款
Accounts prepaid
期货保证金
Future
guarantee
应收补贴款
Allowance
receivable
应收出口退税
Export drawback receivable
产
成品
(
库存商品
) Finished
goods
待摊费用
Prepaid and deferred expenses
待处理流动资产净损失
Unsettled G/L on current assets
一年内到期的长期债权投资
Long-term debenture investment falling
due in a year
长期投资：
Long-term
investment
：
其中
:
长期股权投资
Including: Long term equity investment
长期债权投资
Long term
securities investment
*
合并价差
Incorporating price difference
长期投资合计
Total
long-term investment
固定资产原价
Fixed assets-cost
固定资产净值
Fixed
assets-net value
减：固定资产减值准备
Less:
Impairment
of fixed assets
固定资产净额
Net value of fixed
assets
固定资产清理
Disposal of fixed assets
工程物资
Project
material
在建工程
Construction in Progress
待处理固定资产净损失
Unsettled G/L on fixed assets
其中
:
土地使用权
Including: Land use rights
递延资产（长期待摊费用）
Deferred assets
其中
:
固定资产修理
Including: Fixed assets repair
固定资产改良支出
Improvement expenditure of fixed assets
其他长期资产
Other long
term assets
其中
:
特准
储备物资
Among it: Specially
approved reserving materials
无形及其他资产合计
Total
intangible assets and other assets
递延税款借项
Deferred
assets debits
应付票款
Notes payable
应付帐款
Accounts
payab1e
预收帐款
Advances from customers
应付工资
Accrued
payro1l
应付福利费
Welfare payable
应付利润
(
股利
) Profits payab1e
应交税金
Taxes
payable
其他应交款
Other payable to
government
其他应付款
Other creditors
预提费用
Provision
for expenses
预计负债
Accrued liabilities
一年内到期的长期负债
Long
term liabilities due within one year
其他流动负债
Other
current liabilities
长期借款
Long-term loans payable
应付债券
Bonds
payable
长期应付款
long-term accounts payable
专项应付款
Special
accounts payable
其中
:
< br>特准储备资金
Including: Special
reserve fund
长期负债合计
Total long term liabilities
递延税款贷项
Deferred
taxation credit
*
少数股东权益
Minority
interests
实收资本
(
股本
) Subscribed
Capital
国家资本
National capital
集体资本
Collective
capital
法人资本
Legal
person's capital
其中
:
< br>国有法人资本
Including: State-
owned legal person's capital
集体法人资本
Collective
legal person's capital
个人资本
Personal capital
外商资本
Foreign
businessmen's capital
资本公积
Capital surplus
盈余公积
surplus
reserve
其中
:
法定盈余公积
Including: statutory
surplus reserve
公益金
public welfare fund
补充流动资本
Supplementary current capital
*
未确认的投资损失（以
“
-
”
号填列）
Unaffirmed investment loss
未分配利润
Retained
earnings
外币报表折算差额
Converted difference in Foreign
Currency Statements
所有者权益合计
Total shareholder's equity
负债及所有者权益总计
Total
Liabilities & Equity
现金
Cash in hand
银行存款
Cash in bank
其他货币资金
-
外埠存款
Other monetary assets - cash in
other cities
其他货币资金
< br>-
银行本票
Other
monetary assets -
cashier‘s check
其他货币资金
-
银行汇票
Other monetary assets
- bank draft
其他货币资金
< br>-
信用卡
Other
monetary assets - credit cards
其他货币资金
-
信用证保证金
Other monetary assets - L/C deposit
其他货币资金
-
存出投资款
Other monetary
assets - cash for investment
短期投资
-
股票投资
Investments - Short term - stocks
短期投资
-
债券投资
Investments - Short
term - bonds
短期投资
-
基金投资
Investments - Short term - funds
短期投资
-
其他投资
Investments - Short
term - others
短期投资跌价准备
Provision for short-term investment
长期股权投资
-
股票投资
Long term equity
investment - stocks
长期股权投资<
/p>
-
其他股权投资
Long term equity investment - others
长期债券投资
-
债券投资
Long term securities
investment - bonds
长期债券投资
-
其他债权投资
Long term securities investment -
others
长期投资减值准备
Provision for long-term investment
应收票据
Notes receivable
应收股利
Dividends
receivable
应收利息
Interest receivable
应收帐款
Trade
debtors
坏帐准备
-
应收帐款
Provision
for doubtful debts - trade debtors
预付帐款
Prepayment
应收补贴款
Allowance receivable
其他应收款
Other
debtors
坏帐准备
-
其他应收款
Provision
for doubtful debts - other debtors
其他流动资产
Other
current assets
物资采购
Purchase
原材料
Raw materials
包装物
Packing
materials
低值易耗品
Low value consumables
材料成本差异
Material
cost difference
自制半成品
Self-
manufactured goods
库存商品
Finished goods
商品进销差价
Difference
between purchase & sales of commodities
委托加工物资
Consigned processing material
委托代销商品
Consignment-out
受托代销商品
Consignment-in
分期收款发出商品
Goods on
installment sales
存货跌价准备
Provision
for obsolete stocks
待摊费用
Prepaid
expenses
待处理流动资产损益
Unsettled G/L on current assets
待处理固定资产损益
Unsettled G/L on fixed assets
委托贷款
-
本金
Consignment loan -
principle
委托贷款
-<
/p>
利息
Consignment
loan - interest
委托贷款
-
减值准备
Consignment loan - provision
固定资产
-
房屋建筑物
Fixed assets -
Buildings
固定资产
-<
/p>
机器设备
Fixed assets
- Plant and machinery
固定资产<
/p>
-
电子设备、器具及家具
Fixed assets - Electronic Equipment,
furniture and fixtures
固定资产
-
运输设备
Fixed assets - Automobiles
累计折旧
Accumulated
depreciation
固定资产减值准备
Impairment of fixed assets
工程物资
-
专用材料
Project material - specific materials
工程物资
-
专用设备
Project material -
specific equipment
工程物资
-
预付大型设备款
Project material - prepaid for
equipment
工程物资
-<
/p>
为生产准备的工具及器具
Project material - tools and facilities
for production
在建工程
Construction
in progress
在建工程减值准备
Impairment of construction in progress
固定资产清理
Disposal of fixed assets
无形资产
-
专利权
Intangible assets - patent
无形资产
-
非专利技术
Intangible assets - industrial
property and know-how
无形资产<
/p>
-
商标权
Intangible assets - trademark rights
无形资产
-
土地使用权
Intangible assets -
land use rights
无形资产
-
商誉
Intangible assets - goodwill
无形资产减值准备
Impairment of intangible assets
长期待摊费用
Deferred assets
未确认融资费用
Unrecognized finance fees
其他长期资产
Other long
term assets
递延税款借项
Deferred assets debits
应付票据
Notes
payable
应付帐款
Trade creditors
预收帐款
Advances
from customers
代销商品款
Consignment-in payables
其他应交款
Other
payable to government
其他应付款
Other
creditors
应付股利
Proposed dividends
待转资产价值
Donated
assets
预计负债
Accrued liabilities
应付短期债券
Short-term
debentures payable
预提费用
Accrued
expenses
应付工资
Payroll payable
应付福利费
Welfare
payable
短期借款
-
抵押借款
Bank loans -
Short term - pledged
短期借款
-
信用借款
Bank loans - Short term - credit
短期借款
-
担保借款
Bank loans - Short term
- guaranteed
一年内到期长期借款
Long
term loans due within one year
一年内到期长期应付款
Long
term payable due within one year
长期借款
Bank loans -
Long term
应付债券
-<
/p>
债券面值
Bond payable
- Par value
应付债券
-
债券溢价
Bond
payable - Excess
应付债券
-
债券折价
Bond
payable - Discount
应付债券
-
应计利息
Bond
payable - Accrued interest
长期应付款
Long term
payable
专项应付款
Specific payable
其他长期负债
Other long
term liabilities
应交税金
-
所得税
Tax
payable - income tax
应交税金
-
增值税
Tax
payable - VAT
应交税金
-
营业税
Tax
payable - business
tax
应交税金
-
消费税
Tax payable - consumable tax
应交税金
-
其他
Tax payable - others
递延税款贷项
Deferred taxation credit
股本
Share capital
已归还投资
Investment
returned
利润分配
-
其他转入
Profit
appropriation -
other transfer in
利润分配
-
提取法定盈余公积
Profit
appropriation - statutory surplus reserve
利润分配
-
提取法定公益金
Profit appropriation - statutory
welfare reserve
利润分配
-
提取储备基金
Profit appropriation - reserve fund <
/p>
利润分配
-
提取企业发展基金
Profit appropriation -
enterprise development fund
利润分配
-
提取职工奖励及福利基金
Profit appropriation - staff bonus and
welfare fund
利润分配
-
< br>利润归还投资
Profit
appropriation - return investment by profit
利润分配
-
应付优先股股利
Profit appropriation
- preference shares dividends
< br>利润分配
-
提取任意盈余公积
Profit appropriation - other surplus
reserve
利润分配
-
应付普通股股利
Profit
appropriation - ordinary shares dividends
利润分配
-
转作股本的普通股股利
Profit
appropriation-ordinary shares dividends converted
to shares
期初未分配利润
Retained
earnings, beginning of the year
资本公积
-
股本溢价
Capital surplus - share premium
资本公积
-
接受捐赠非现金资产准备
Capital surplus
- donation reserve
资本公积
-
接受现金捐赠
Capital surplus - cash donation
资本公积
-
股权投资准备
Capital surplus -
investment reserve
资本公积
-
拨款转入
Capital surplus - subsidiary
资本公积
-
外币资本折算差额
Capital surplus -
foreign currency translation
资本公积
-
其他
Capital surplus - others
盈余公积
-
法定盈余公积金
Surplus reserve - statutory
surplus reserve
盈余公积
-
任意盈余公积金
Surplus reserve - other surplus reserve
盈余公积
-
法定公益金
Surplus reserve -
statutory welfare reserve
盈
余公积
-
储备基金
Surplus reserve - reserve fund
盈余公积
-
企业发展基金
Surplus reserve -
enterprise development fund
盈余公积
-
利润归还投资
Surplus reserve - returned investment
by investment
主营业务收入
Sales
主营业务成本
Cost of
sales
主营业务税金及附加
Sales tax
营业费用
Operating
expenses
管理费用
General and administrative expenses
财务费用
Financial expenses
投资收益
Investment
income
其他业务收入
Other operating income
营业外收入
Non-
operating income
补贴收入
Subsidy income
其他业务支出
Other
operating expenses
营业外支出
Non-operating expenses
所得税
Income tax
无形资产减值准备
(
本地
< br>) Provision-impairment loss-intangi. Asset(LOCAL)
经营活动长期待摊费用
Long term operating deferred expenses <
/p>
短期借款
-
财务公司
Short-term loan - SAIC Finance
无发票物料应付款项
Payable
for material without invoice
应付帐款
-
寄售
Consignment payables
应付账款
-
国内
Accounts payable-domestic
应付
账款
-
国外
Accounts payable-foreign
应付账款
-
关联公司
Accounts
payable associated companies
预收账款
Downpayment
received
应付工资
-
上年结
转
Salary payable to
employee-prior year
应付工资
-
应计
Accrual salary
expenses
应付福利费
-
应计
Accrued welfare expenses
应交增值税
-
进项税额
Input VAT
应交增值税
-
已交税金
VAT paid <
/p>
应交增值税
-
转出未交增值税
Transfer-out of unpaid VAT
应交增值税
-
减免税款
VAT deductions and exemptions
应交增值税
-
销项税额
Output VAT
应交增值税
-
出口退税
Refund of
export VAT
应交增值税
-
进项税额转出
Transfer-out of input
VAT
应交增值税
-
出口抵减内销产
品应纳税
Export duty deductible-
domestic sales
应交增值税
-
转出多交增值税
Transfer-out of
overpaid VAT
应交增值税
-
未交增值税
Unpaid VAT
预付帐款
-
存货
downpayment made for inventories
在途物资
Goods in
transit
原材料
-
铝
Raw Material - Aluminium
原材料
-
其他
BOM
外辅料
Auxiliary materials not
in BOM
包装材料
-
已列入物料
清单
Packaging Material in BOM
包装材料
-
未列入物料清单
Packaging Material not in BOM
低值易耗品
-
消耗品
LVA-expendable items
半成品
Semi-finished
goods
在制品
(
生产定单
) Work in process(production orders)
产成品
Finished
goods
外购商品
Trading goods
存货跌价准备
< br>-
材料
Provision-
value decline of material
存货跌价准备
-
半成品
Provision-value decline of semi-
finished
存货跌价准备
-
产
成品
Provision-value decline
of finished good
发出商品
Goods sent out
待摊费用
Deferred
expenses
机械及设备租赁
(IFRS) Machinery and equipment lease
(IFRS)
机械及设备
(IFRS) Machinery
and equipment (IFRS)
应交消费税
excise tax payable
应交所得税
income tax
payable
应交车船使用税
vehicle tax payable
应交个人所得税<
/p>
(
代扣代缴
) Individual
Income tax payable
应交关税
Custom Duty payable
其他应交款
-
河道管理费
riverway management charges
其他应付款项
-
公积金，养老金
other payables-housing fund
其他应付款项
-
教育基金
other payables-training funds
其他应付款项
-
医疗保险
other payables-medical insurance
其他应付款项
-
失业保险
other payables-unemployment insurance <
/p>
其他应付款项
-
工会经费
other payables-trade union
其他应付款项
-
其他
(
员工
) other liabilities to
employees
其他投资活动应付款
other payable for investing activities
预提费用
-
利息费用
< br>
Accrued interest expense
预提费用
-
维修费
Accrual-maintenance
预提费用
-
技术开发费
Accrual-royalties and developing
expense
预提费用
-
租赁费<
/p>
Accrual-leasing expense
预提费用
-
产品质保三包费用
< br>
Accrual-warranty expense
__________________
一年内到期的长期借款
Long-
term loan due within one year
应付融资租赁款项
(IFRS) Payable for
capital leasing(IFRS)
应付融资租赁款项
(
本地
) Payable for capital
leasing(Local)
股本
capital stock
资本公积
-
其他资本公积
other
capital reserve
盈余公积
-
法定公积
legal
surplusreserve
盈余公积
-
< br>任意公积
discretionary
surplusreserve
盈余公积
-
< br>法定公益金
statutory public
welfare fund
留存收益
retained earning
利润分配
-
其他转入
profit
allocation-transfered from others
利润分配<
/p>
-
提取法定盈余公积
profit allocation-legal surplus
reserves
利润分配
-
提取法
定公益金
profit allocation-
statutory welfare fund
利润分配
-
提取职工奖励及福利基金
profit allocation-emplyee welfare fund
利润分配
-
提取任意盈余公积
profit allocation-discretionary
surplus reserve
利润分配
-
应付普通股股利
profit
allocation-dividend payable
利润分配
-
转作资本
profit
allocation-transfer into capital
本年利润
undistributed profit
损益类：
原材料消耗
-
其他组件
Raw material consumption-Other
component
列入物料清单内包装材料消耗
Consumption packaging material in BOM
半成品消耗
Consumption
semi-finished goods
物料差异
Material variance
采购价格差异
Purchasing
price variance
物料用量差异
Material usage variance
报废原材
料
-
其他组件
Scrap Raw Material Other Components
报废已列入物料清单包装材料
Scrapping Packaging Material in BOM
报废半成品
Scrapping
semi-finished goods
完工结转
(
生产订单
) Manufacturing output
半成品库存变动
(
委外结转
) Inventory change unfinished good(w/o CE)
生产产出差异
manufacturing output variance
外部加工费
(
委外
)
External processing cost(without time)
外协加工工序
Extended
work bench
能源
-
电费
energy-electricity
能源
-
天然气费
energy-
natural gas
能源
-
水费
energy-water
能源
-<
/p>
汽油及其他油类
energy-
gasoline and oil
直接人工
-
岗位工资
Direct labor post
salary
直接人工
-
绩效工资及
奖金
Direct labor-Bonus wages
直接人工
-
加班费
Direct labor-Overtime premiums
直接人工
-
社保费用及法定津贴
< br>
Direct labor-Statutory social
expense
预提直接人工费用
Accrual expenses - wages
直接人
工福利费
-
伙食费用及补贴
wages welfare - expensesfor food
直接人工福利费
-
托费
wages welfare - subsidy for
kindergarten
直接人工福利费
-
子女及家庭补贴
wages welfare - subsidy for bady,family
直接人工福利费
-
职工疗养费
wages welfare - employee
recuperate
直接人工福利费
-
医务人员工资
wages welfare-
salary infirmary employee
直接人工福利费
-
医药费用及补贴
wages welfare - medical expenses
直接人工福利费
-
其他
wages welfare - others
直接人工福
利费
-
补充养老金
wages welfare - additional pension
预提直接人工福利费
Accrual
expenses - wages welfare
管理人员
--
加班费
Salary-
overtime premiums
管理人员
--
绩效工资及奖金
Salary-bonus
salary
管理人员
-
岗位工资<
/p>
Salary-post salary
管理人员
--
社保费用及法定津贴
Salary-Social security payments
预提管理人员工资
Accrual
expense- salary
管理人员福利费
-
伙食费用及补贴
salary
welfare-expenses for food
管理人员福利费
-
托费
salary
welfare-subsidy for kindergarten
管理人员福利
费
-
子女及家庭补贴
salary welfare-subsidy for family
管理人员福利费
-
职工疗养费
salary welfare-employee recuperate <
/p>
管理人员福利费
-
医务人员工资
salary welfare-salaryinfirmary
employees
管理人员福利费
-
医药费用及补贴
salary welfare-
medical expenses
管理人员福利费
-
其他
salary welfare-
others
管理人员福利费
-
补充
养老金
additional pension
预提管理人员福利费
Accrual
expense- salary welfare
外方人员工资
Expatriate
salary
交通补贴
Transportation allowance
班车费
Company bus
expenses
工会费
Trade union expense
培训费
Training
expense
生产类劳务费
personal leasing expenses production
失业保险费
unemployment insurance expense
公积金
housing fund
劳动保护费
labor
protection expense
培训费
training expense
医疗保险费
medical
insurance
养老金
Pension
费用工报酬
back staff expenses
折旧
(IFRS) Depreciation on
tangible assets(IFRS)
__________________
无形资产摊销
(
本地
) Depreciation on
intangible assets(local)
机器及设备维修费
Machinery and equipment maintenance
运输费
(
进货
)
-
国内
Incoming
freight-domestic
运输费
(
进货
) -
国外
Incoming freight- foreign
运输
费
(
内部
) Interplant
freight
运费
(
出货
)-
国内
Outgoing freights domestic
运
费
(
出货
)-
国外
outgoing freight -
foreign
保险
Insurance
土地租赁费
leasing(land)
仓库及房屋租赁费
leasing
storage & building
办公设备租赁费
leasing office equipment
机械及设备租赁费
leasing
machinery and equipment
消耗
-<
/p>
未列入物料清单包装材料
Consumption Package Material not in BOM
消耗
-
易耗品
Consumption Expendable Items
消耗
-
备件
Comsumption Spare parts
消耗
-
未列入物料清单辅料
Consumption al not in BOM
其他低值易耗品
spare
part and small tools
润滑剂消耗
Lubricant
报废
-
未列入物料清单包装材料
Scrap
packaing material not in BOM
报废
-
易耗品
Scrap expendable items
报废
-
备件
Scrap spare parts
报废
< br>-
未列入物料清单辅料
Scrap al not in BOM
办公用品
Office
supplies
产成品领用
(
非销
售
) Consumption finished goods(cost
element)
差旅费
travel expenses
交通费
traffic and
commuting expenses domestic
业务招待费
business
entertainment
出国差旅费
travel expenses for abroad trip
会议费
cost external
entertainment
试验检验费
Testing expense
其他外部服务费用
Other
external service
咨询费
consulting fee
佣金
commision
包装费
packaging expenses
展览费
exhibition
expenses
广告费
advertisement expenses
产品质保三
包费用
-
一般费用
warranty general
产品质保三包费用
-
预提费用
provision for warranty
其他费用
other
expenses
企业宣传费
corporate publicity expenses
厂区维护费
building
maintenance
车船使用税
vehicle tax
税费
(
印花税
) fees and tax(stamp duty)
河道管理费
fees for
riverway
坏帐准备
provisions-bad debt
存货跌价准备
provisions-decline in value of
inventory
存货盘亏
Loss-inventory differences
存货盘盈
Gain-
inventory differences
招聘费
recruiting cost
解聘费
termination
expense
邮递费
postage expense
通讯费
telecommunication expenses
汇兑损失
Loss from
exchange rate difference
汇兑收益
Gain from
exchange rate difference
银行手续费
bank
commission
银行利息支出
Interest payments for long term loans <
/p>
银行利息收入
-
其他
Interest income from other funds
银行利息收入
-
短期
Interest Income short term funds
营业外支出
-
固定资产处置
(IFRS) Loss-disposal/sale of fixed asset(IFRS)
营业外支出
-
固定资产处置
< br>(
本地
) Loss-disposal/sale
of fixed asset(local)
营业外支出
-
固定资产报废盘亏损失
(IFRS) Loss
resulting from scraped asset(IFRS)
营业外支
出
-
固定资产报废盘亏损失
(
本地
) Loss resulting from scraped
asset(local)
营业外支出
-
罚款支出
penalty expenses
营业外支出
-
捐赠支出
Charitable Contributions
营业外
支出
-
固定资产减值准备
provision-impairment loss on fixed
asset
非常损失
Extraordinary expenses
主营业务收入
sales
revenue
其他业务收入
-
贸易
商品销售
Trading goods sales
其他业务收入
-
模具收入
revenue-reimburse tooling cost
其他业务收入
-
技术开发收入
revenue-
reimburse development cost
其他业务收入
-
包装收入
packaging revenue
其他业务收入
-
运输收入
transport revenue
其他业务收入
-
废品出售
scrap revenue
其他业务收入
< br>-
其他
other
revenue
其他业务收入
-
租赁
收入
rental revenue
__________________
营业外收入
-
固定资产处置
(IFRS) Gain-
fixed assets disposal/sale(IFRS)
营业外收入<
/p>
-
固定资产处置
(
本地
) Gain-fixed assets
disposal/sale(local)
营业外收入
-<
/p>
固定资产盘盈及升值
(IFRS) Revenue from
Write-up (IFRS)
营业外收入
-
固定资产盘盈及升值
(
本地
) Revenue from Write-up (local)
营业外收入
-
资产出售
Revenue from Asset Sale
资产出售收入结转
Revenue
clearing account Asset Sale
营业外收入
-
其他
Other
non-operating income
主营业务成本
-
产品成本
Cost of
goods sold(no cost element)
主营业务成本
-
成本差异
variance settlement(no cost element)
其他业务支出
-
贸易商品
< br>
tranding goods consumption
< br>其他业务支出
-
营业税
business tax
产成品报废
Scrapping
finished goods
贸易商品报废
Trading goods scrap
未实现汇兑损失
loss-
unrealized exchange rate differences
未实现汇兑收益
Gain from
unrealized exchange rate differences
所得税
income tax
其他业务支出
Cost for
other business
__________________
Accounting system
会计系统
American Accounting Association
美国会计协会
American Institute of CPAs
美国注册会计师协会
Audit
审计
Balance sheet
资产负债表
Bookkeepking
簿记
Cash flow prospects
现金流量预测
Certificate in Internal Auditing
内部审计证书
Certificate in Management Accounting
管理会计证书
Certificate Public
Accountant
注册会计师
Cost accounting
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
Generally accepted accounting
principles
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
Income statement
损益表
Institute of Internal Auditors
内部审计师协会
Institute of Management Accountants
管理会计师协会
Integrity
整合性
Internal auditing
内部审计
Internal control structure
内部控制结构
Internal Revenue 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
Securities 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 accounting
税务会计
Accounting equation
会计等式
Articulation
勾稽关系
Assets
资产
Business entity
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
Expenses
费用
Financial 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
Investing activities
投资活动
Liabilities
负债
Negative cash flow
负现金流量
Operating activities
经营活动
Owner's equity
所有者权益
Partnership
合伙企业
Positive cash flow
正现金流量
Retained earning
留存利润
Revenue
收入
Sole proprietorship
独资企业
Solvency
清偿能力
Stable-dollar assumption
稳定货币假设
Stockholders
股东
Stockholders' equity
股东权益
Window dressing
门面粉饰
Account
帐
会计与财务词汇
a payment
or serious payments
一次或多次付款
abatement
扣减
absolute and unconditional payments
绝对和无条件付款
accelerated payment
加速支付
acceptance date
接受日
acceptance
接受
accession
加入
accessories
附属设备
accountability
承担责任的程度
accounting benefits
会计利益
accounting period
会计期间
accounting policies
会计政策
accounting principle
会计准则
accounting treatment
会计处理
accounts receivables
应收账款