會計術語中英對照表（以中文首字母排序a-g）
A
A股（或甲類股份） A share
安裝成本 installation cost
安裝費收入 installation fees revenue
B
B股（或乙類股份） B share
半成品 semi-finished goods
半年度報告 half-yearly report
包裝材料（或包裝物） packaging material
包裝容器 container
保留次級權益 subordinated retained interests
保費收入 premium revenue
保險費用 insurance expenses
保險合同 insurance contracts
保險賠償 insurance compensation
保險人 insurer
保險事故 insured event
保險索賠 insurance claim
保險責任 insurance obligations
備查賬簿 memorandum book
備件 spare parts
備用現金 cash in till
背書 endorsement
背書人（或承兌人） endorser
被擔保方 secured party
被購方 acquiree
被合并方 combined party
被套期項目 hedged items
被投資單位表決權 voting rights of an investee enterprise
本金 principal
本金償還 principal repayments
本年年初余額 beginning balance of current year
本年年末余額 ending balance of current year
本年（所有者權益）增減變動金額 changes in owners’ equity for current year
本期凈資產增加數 net assets that increase during the period
本期收入 income for the period
本月材料成本差異率 material cost variance rate for the month
本月收入材料的成本差異 cost variance of material received during the month
本月收入材料的計劃成本 material received during the month at planned cost
本質差別 differ in substance
比較會計報表 comparative accounting statements
比較信息 comparative information
變動率 rate of change
表決控制權 vote control
表決權 vote
波動率 votality rate
補價 boot
補繳稅款 back tax
補充信息 supplementary information
補貼 subsidies
不動產抵押 real estate mortgage
不可撤銷授信承諾（即貸款承諾） non-cancellable credit commitments (i.e. loan commitment)
不利影響 adverse effect
不切實可行 impracticable
不涉及現金收支的投資和籌資活動 investing and financing activities that do not involve cash receipts or payments
不限量發行 tap issue
部門開支 departmental expenses
10%重要性標準 10% threshold
C
材料 material
材料成本差異 material cost variance
材料費 material costs
財產保險費 property insurance expense
財務報表列報 presentation of financial statements
財務（會計）報告 financial (accounting) reports
財務報告批準報出日 date when financial statements are authorized for issue
財務報告舞弊或差錯 fraud or errors in financial report
財務擔保合同 financial guarantee contract
財務費用 financial expenses
財務管理 financial management
財務機構 financial institutes
財務困難 financial difficulty
財務業績 financial performance
財務影響 financial effect
財務狀況 financial position
裁定費（或評定印花稅額手續費，或評估契據費） adjudication fee
裁定破產 adjudged bankrupt
裁定破產人 adjudicated bankrupt
裁定無力償還債務 adjudication of insolvency
采購成本 cost of purchase
參數 parameter
倉儲費用 storage costs
次要報告形式 secondary reporting format
次要分部 secondary segments
從價費 ad valorem fee
從價關稅 ad valorem tariff
從價稅（或按值征稅） ad valorem duty
從價稅制 ad valorem duty system
從子公司、聯營企業或合營企業分回利潤而收到的現金 profits received in cash from subsidiaries, associates and joint ventures
存出投資款 investment paid
存放銀行同業的結余 balance with other banks
存貨 inventory
存貨成本 cost of goods purchased/manufactured (or inventoriable cost)
存欄待售的牲畜 livestock raised for sale
存貨跌價準備 provision for decline in value of inventories
存貨跌價損失 loss from decline in value of inventories
存貨過時 inventories obsolescence
存貨毀損 damages of inventory
存款利息收入 interest income from deposit
存貨盤點 inventory-taking
存貨實物盤點 physical inventory taking
存貨實有數量 physical quantity of inventory
差旅費 traveling expenses
產成品 finished goods
產畜和役畜 productive livestock and draught animals
產出能力 output capacity
產量法 unit-of-output method
產品安全保證 product warranties
產品的規格、型號及最終用途 specification, model and terminal use purpose of products
產品銷售收入 revenue from goods sold
長期待攤費用攤銷 amortisation of long-term prepaid expenses
長期股權投資 long-term equity investment
長期股權投資減值 impairment of long-term equity investment
長期健康險責任準備金 provision for obligations arising on long-term health insurance contracts
長期借款 long-term borrowings
長期借款協議 long-term agreement
長期應付款 long-term payables
長期應收款 long-term receivables
償還債務支付的現金 cash repayments of amount borrowed
超額賠款再保險合同 excess of loss reinsurance contracts
車船使用稅 vehicle and vessel usage tax
成本差異 cost variance
成本法 cost method
成本分配 allocation of costs
成本加成合同 cost plus contract
成本模式 cost model
成本與可變現凈值孰低 lower of cost and net realisable value
承背書人 endorsee
承兌人（或接受人，或受票人） acceptor
承兌協議 acceptance agreement
承諾（事項） commitments
承租人 lessee
承租人會計處理 accounting by lessees
持股比例 proportion of ownership interest
持續經營 going concern
持有至到期投資 held-to-maturity investments
充足性測試 adequacy tests
沖銷 write off
重分類 reclassification
重估儲備 revaluation reserve
重估增值 revaluation increments
重述 restatement
重新組合 repackaging
重置成本 replacement cost
籌資活動產生的現金流量 cash flows from financing activities
出口加工區 export processing zone
出口免稅 export exemption
出口退稅 export refund
出資證明書 capital contribution certificate
出租人會計處理 accounting by lessors
出租收入 rental income
初始發行（首發） initial public offer
初始計量金額 initial measured amount
初始取得 initial acquisition
初始直接費用 initial direct costs
儲備基金 reserve fund
處置固定資產、無形資產和其他長期資產的損益 profits or losses on disposal of fixed assets, intangible assets and other long-term assets
處置收入 disposal proceed
處置子公司及其他營業單位收到的現金凈額 net cash flows from disposal of subsidiaries or other business units
垂直一體化經營 vertically integrated operations
純利 net profit
純益手續費 profit commission
D
大田作物 growing field crops
大修理工程 capital maintenance project
大修理停用的固定資產 fixed assets under capital maintenance
大宗客戶 major customers
貸方余額 credit balance
貸款 loans
地區分部 geographical segments
地域來源原則[稅制] territorial source principle [taxation]
代建房地產 property constructed on behalf of 3rd parties
代扣稅 withholding tax
代理商 agent
代位追償款 recoveries on subrogation for undertaken claims
待處理財產損益 asset gain or loss suspense
待攤費用 prepaid expenses
單獨列報 report separately
擔保 guarantees
擔保物（金融資產） pledge
擔保余值 guaranteed residual value
當期 current period
當期回購普通股股數 the number of ordinary shares bought back during the period concerned
當期新發行普通股股數 the number of ordinary shares issued during the period concerned
到岸價 CIF (cost, insurance and freight)
到期期限分析 maturity analysis
到期時間表 maturity schedule
到期應繳稅款 tax due
等待期（股份支付） vesting period
抵銷 offsetting (or set off … against)
抵銷（合并報表） eliminate…from…
抵消分錄 elimination entry
低值易耗品 low-valued and short-lived consumables
低估 understate
第三方補償 reimbursement from third parties
遞耗資產 depleteable assets
遞延收益 deferred income
遞延所得稅 deferred income tax
遞延所得稅負債 deferred income tax liability
遞延所得稅資產 deferred income tax asset
電匯 telegraphic transfer [T/T]
電匯匯率 telegraphic transfer rate
電匯通知書 telegraphic transfer advice
電子付款系統 electronic payment system
電子交易系統 electronic trading system
電子數據處理 electronic data processing (EDP)
電子轉賬系統（或電子轉賬制度） electronic transfer system
定價服務機構 pricing service institute
定價限制 restriction on pricing
定價原則 principle for pricing
定價政策 pricing policies
定量分析 quantitative analysis
定期存款 fixed deposits
定期放款（或定期貸款） time loan
定期質押放款（或定期擔保放款） time loan secured
定期信用放款 time loan unsecured
定期借款（或有期借款） term borrowing
定期合約 term contract
定期盤存制（或實地盤存制） periodic inventory system
定期債券 term bond
定性分析 qualitative analysis
董事會 board of directors
短期墊付款 short-term advance
短期借款 short-term loans
短征稅款 tax undercharged
對外銷售成本 cost of external sales
對外營業收入 revenue from external sales
E
惡性通貨膨脹經濟 hyperinflationary economy
二手市場 secondary market
F
發出存貨 inventory transferred out
發行在外普通股加權平均數 weighted average number of ordinary shares outstanding
發票 invoice
罰款收入 revenue from penalties
罰款支出 penalty payments
法定公益金 statutory public welfare fund
法定盈余公積 statutory surplus reserve
法人 legal person
法院判決 court judgment
法律形式 legal form
防風固沙林 anti-wind and sand-fixation forests
房產稅 property tax
房地產開發 real estate development
房屋和建筑物 buildings and structures
非比例再保險合同 non-proportional reinsurance contracts
非常損失 extraordinary loss
非貨幣性福利 non-monetary benefit
非貨幣性資產交換 exchange of non-monetary assets
非流動負債 non-current liabilities
非流動資產 non-current assets
非流動資產處置損益 gain or loss on disposal of non-current assets
非上市有限公司 limited company unquoted on stock exchange
非調整事項 non-adjusting events
非同一控制下的企業合并 business combinations that do not involve enterprises under common control
非衍生金融工具 non-derivative financial instrument
非暫時性下跌 prolonged decline
非正常消耗 abnormal amounts of wastage
非專利技術 non-proprietary technology
費用 expenses
費用的功能 function of expense
費用的性質 nature of expense
分保保證金 reinsurance deposit
分保費收入 reinsurance premium revenue
分保費用 reinsurance expenses
分保賠付成本 reinsurance costs of paying claims
分保業務賬單 bordereaux
分部報告 segment reporting
分部的確定 identification of segments
分部費用 segment expense
分部負債 segment liabilities
分部間營業收入 revenue from inter-segment sales
分部間銷售成本 cost of inter-segment sales
分部間轉移交易 inter-segment transfers
分部會計政策 segment accounting policies
分部利潤（虧損） segment profit (loss)
分部收入 segment revenue
分部資產 segment assets
分出保費 ceded premium
分配股利、利潤或償付利息所支付的現金 cash payments for distribution of dividends or profits and for interest expenses
分攤率 absorption rate
分期付款 pay in installments
分期付款銷售 installment sale
分期收款發出商品 goods on installment sale
分支機構 branch of an enterprise
風險集中 concentration of risks
風險價值法 value-at-risk method
風險資本 capital at risk
浮動利率 variable interest rate
符合資本化條件的資產的購建或生產 acquisition, construction or production of a qualifying asset
輔助材料 ancillary material
輔助費用 ancillary costs
輔助設備及設施 supporting equipment
輔助生產成本 auxiliary production cost
付款日期 payment date
負商譽 negative goodwill
負債 liabilities
附則 supplementary provisions
附注 notes
副產品 by-products
賦稅減免 tax break
G
高估 overstatement
個別計價法 specific identification method
個人獨資企業 sole-proprietors
耕地占用稅 agricultural land occupation tax
更新改造支出 improvement expenditure
工傷保險費 accident insurance
工程物資 construction material
工會經費 expenses for workers’ association
工具 tool
工資 wages
工作底稿法 worksheet approach
工作量法 production or service output method
公平交易 an arm’s length transaction
公開招股 offer of shares for public subscription
公益性生物資產 public welfare biological assets
公用事業部門 public utilities
公允價值 fair value
公允價值變動損益 gain or loss on changes in fair value
公允價值模式 fair value model
公允價值套期 fair value hedge
公司法 Company Law
公眾 the public
共同控制 joint control
共同債權人 joint creditor
共同債務人 joint debtor
供款率 rate of contribution
供應商 supplier
供應合同 supply contract
供應商（所提供的）擔保 supplier-type warranty
購貨退回收到的現金 cash receipts from return of goods to suppliers
購建固定資產、無形資產和其他長期資產支付的現金 cash payments to acquire fixed assets, intangible assets and other long-term assets
購買法 acquisition (or purchase) method
購買方 acquirer
購買價款 purchase price
購買日 acquisition date
購買商品、接受勞務支付的現金 cash payments to suppliers for goods and services
購買選擇權 bargain purchase option
估值技術 valuation technique
估值基準base of valuation
估值日期 valuation date
股東大會 shareholders’ meeting
股東權益 shareholders’ equity
股份回購 share buy-back
股份期權 share options
股份所有權 title to shares
股份支付 share-based payment
股價與賬面價值比率 Price-To-Book Ratio
股價與現金流比率 Price-To-Cash-Flow Ratio
股價與銷售額比率 Price-To-Sales Ratio
股價指數 stock market index
股利 dividends
股票發行 issuing of stocks
股權聯營法 merger method
股權投資差額 equity investment difference
股權性投資 equity investments
固定造價合同 fixed price contract
固定資產 fixed assets
固定資產報廢損失 losses on scrapping of fixed assets
固定資產改良支出 expenditure for improvement of fixed assets
固定資產卡片 fixed assets card
固定資產修理支出 maintenance expenditure of fixed assets
固定資產裝修費用 decoration and repair expenses of fixed assets
關鍵管理人員 key management personnel
關鍵管理人員薪酬 emoluments for key management personnel
關聯方關系 related party relationships
關聯方交易 related party transactions
關聯方披露 related parties disclosures
管理費用 general and administrative expenses
國家控制的企業 State-controlled enterprises
國有企業 state-owned enterprises
國債 national bond
過去的交易或事項 past transactions or events
歸屬于母公司的損益 profit or loss attributable to the parent
歸屬于普通股股東的當期凈利潤 net profit attributable to the ordinary shareholders
歸屬于少數股東的損益 profit or loss attributable to minority interest
