會計術語中英對照表（以中文首字母排序h-n）
H
H股 H share
行業協會 industry group
合并報表附注 notes to consolidated financial statements
合并財務報表 consolidated financial statements
合并成本 cost of combination
合并程序 consolidation procedures
合并范圍 scope of consolidation
合并方 combining party
合并合同或協議 combination contract or agreement
合并利潤表 consolidated income statement
合并披露 disclose in aggregate (or aggregate disclosure)
合并日 combination date
合并所有者權益變動表 consolidated statement of changes in owners’ equity
合并現金流量表 consolidated cash flow statement
合并資產負債表 consolidated balance sheet
合伙企業 partnerships
合理損耗 reasonable loss
合理、一致的基礎 reasonable and consistent basis
合同變更 variation in contract
合同成本 contract cost
合同的分立與合并 segmenting and combining construction contracts
合同法 Contract Law
合同費用 contract expense
合同價格 contract price
合同權利 contractual right
合同剩余期限 remaining contractual life
合同收入 contract revenue
合同義務 contractual obligation
合營企業 joint ventures
很可能（結果的可能性） probable
恒生指數 Hang Seng Index [HSI]
后進先出法 LIFO (Last-in First-out) method
后續計量 subsequent measurement
后續支出 subsequent expenditures
匯兌差額 exchange difference
壞賬準備 provision for bad debts
環境恢復負債 environmental restoration liability
匯兌收益或損失 foreign exchange gains or losses
匯率變動對現金的影響額 effect of foreign exchange rate changes on cash
混合工具 hybrid instrument
混合銷售行為 mixed sales activities
活躍的交易市場 active market
活期存款 demand deposit
貨幣單位 units of currency
貨幣交易bank note transaction
貨幣時間價值 time value of money
貨幣性項目 monetary item
貨幣性資產 monetary asset
貨幣資金 monetary funds
或有負債 contingent liabilities
或有結算條款 contingent settlement provisions
或有事項 contingencies
或有應付金額 contingent amount payable
或有應收金額 contingent amount receivable
或有資產 contingent assets
或有租金 contingent rental
J
機械使用費 utilization expense of equipment
基數（或基值，或基準，或基礎） base
基本存量法 base stock method
基本利率（或基本匯率）base rate
基本每股收益 basic EPS (earnings per share)
基本確定（結果的可能性） virtually certain
基本生產成本 primary production cost
基本薪金（或底薪） basic salary
基本指數 base index
基本準則 basic standards
基期（或評稅基期） base period
基金投資 fund investment
基準費用 base cost
基準利率 benchmark interest rate
基準年（或基年） base year
基準日期（或基日） base date
極小可能（結果的可能性） remote
集體企業 collective-owned enterprises
集團內部長期資產交易 intra-group transaction of long-term assets
集團內部交易 intra-group transactions
集團內部銷售收入 revenue from intra-group sales
集團內部債權與債務項目 intra-group items of receivables and payables
集團最終母公司 ultimate parent of the group
計劃成本法 planned cost technique
計稅基礎 tax base
計算錯誤 mathematical mistakes
計提折舊 recognise depreciation
記名支票（或抬頭支票） order cheque
記賬本位幣 reporting currency
記賬憑證 voucher
即期匯率 spot exchange rate
即期匯票 demand draft [D/D]
即期價格 spot price
季度報告 quarterly reports
季節性停用的固定資產 fixed assets under seasonal stoppage
技術改造工程 technological improvement project
技術可行性 technical feasibility
繼續涉入所轉移金融資產的程度 extent of the enterprise’s continuing involvement in the transferred financial asset
加工成本 cost of conversion
加權平均成本 weighted average cost
加權平均法 weighted average method
加權平均利率 weighted average interest rate (WAIR)
價內稅 tax included in the price
價內或平價期權 option in or at the money
價外期權 option out of the money
價外稅 tax excluded from the price
價值變動風險 risk of changes in value
間接法 indirect method
間接控股 indirect holding
建造合同 construction contracts
減值測試 impairment test
減值跡象 indication of impairment
減值損失的轉回 reversal of impairment losses
減值準備 impairment provision
將清償義務展期至資產負債表日后一年以上 roll over a settlement obligation for at least one year after the balance sheet date
將債務轉資本 conversion of a debt into capital
獎金 bonuses
獎勵款 incentive payment
交貨單（或付貨通知書） delivery note
交易費用 transaction cost
交易金額 amount of transaction
交易所 exchange
交易性金融負債 trading financial liabilities
交易性金融資產 trading financial assets
交易性投資 trading investment
繳納補加稅款通知書（或繳納補加稅罰款通知書） Additional Tax Demand Note
教育費附加 educational fees
結算賬目 close the accounts
結賬日 closing date
結轉成本 transfer of costs
借貸記賬法 debit and credit double entry bookkeeping
借方余額 debit balance
借款費用 borrowing costs
借款違約 breach of loan
金融工具列報 presentation of financial instruments
金融工具確認和計量 recognition and measurement of financial instruments
金融企業 financial enterprise
金融債 financial bonds
金融資產轉移 transfer of financial assets
津貼 allowance
謹慎性 prudence
經銷商 distributor
經營成果 operating results
經營范圍 scope of operation
經營活動產生的現金流量 cash flows from operating activities
經營性應付項目 operating payables
經營性應收項目 operating receivables
經濟環境 economic environment
經濟決策 make economic decisions
經濟林 economic forests
經濟商 dealer/broker
精算調查 actuarial investigation
精算師估值 actuarial valuation
精算師報告 actuarial report
精算原則 actuarial principle
凈利潤/虧損 net income/loss
凈收入 net proceeds
凈資產 net assets
凈資產變動表 statement of changes in net assets
凈產出（或凈產值，或凈產量） net output
凈殘值 net residual value
凈額結算協議 netting agreement
境內稅額 domestic tax
境外經營 foreign operations
境外上市 overseas listed
境外稅額 foreign tax
境外投資凈投資套期 hedge of a net investment in a foreign operation
境外子公司 overseas subsidiary
巨額舉債 raising of substantial borrowings from outside parties
巨額虧損 substantial losses
具體準則 specific standards
K
開辦費 organisation costs
開采權 extraction rights
開發階段支出 expenditure incurred during the development phase
開始資本化 commencement of capitalisation
看跌期權 put option
看漲期權 call option
可比期間 comparable period
可比性 comparability
可辨認 identifiable
可變現凈值 net realisable value
可抵扣虧損 deductible loss
可抵扣暫時性差異 deductible temporary difference
可返還的稅款 tax refundable
可供出售金融資產 available-for-sale financial assets
可歸屬的費用 attributable expenses
可回收金額 recoverable amount
可靠計量 measure reliably
可靠性 reliability
可扣除的稅款 tax deductible
可理解性 understandability
可能（結果的可能性） possible
可能發生減值資產的認定 identifying an asset that may be impaired
可隨時用于支付 readily available for payment
可行權日 vesting date
可行權條件 vesting condition
可轉換債券 convertible bonds or loan stock [CLS]
可轉讓存款證 negotiable certificate of deposit [NCD]
可轉讓信用證（或流通信用證） negotiable letter of credit
可轉讓債務票據 negotiable debt instrument
空白背書 endorsement in blank
空頭支票 kiting cheque
控股公司 holding company
控制 control
庫存股 treasury stock
庫存商品 goods on hand
庫存現金 cash on hand
會計報表 accounting statements
會計處理 accounting treatment
會計分錄 accounting entry
會計估計 accounting estimate
會計慣例 accounting practice
會計基礎 accounting basis
會計計量 accounting measurement
會計計量屬性 accounting measurement bases
會計記錄 accounting records
會計假設 accounting assumptions
會計結算日期（或記帳日期） accounting date
會計科目（帳戶名稱） account title
會計利潤 accounting profit
會計年度 accounting year
會計憑證 accounting voucher
會計期間 accounting period
會計確認和計量 accounting recognition and measurement
會計實體 accounting entity
會計事項（或帳務交易） accounting transaction
會計信息質量要求 qualitative requirements of accounting information
會計要素 accounting elements
會計賬簿 account book
會計政策變更累積影響數 cumulative effect of the change in accounting policy
會計政策、會計估計變更和差錯更正 changes in accounting policies and estimates and correction of errors
會計制度 accounting system
寬限期 period of grace
礦產資源補償費 mineral resources compensation
礦區權益 interests in mineral properties
L
勞保費 labour protection expense
勞動密集方式 labour-intensive method
勞務成本 cost of services rendered
勞務收入 revenue from services rendered
累積影響數 cumulative effect
累計折耗 accumulated depletion
累計折舊 accumulated depreciation
離岸價 FOB (free on board)
歷史成本 historical cost
利得 gains
利率 interest rate
利潤 profit
利潤表 income statement
“利潤分配”賬戶 “profit to be distributed” account
利潤總額 income/loss before tax
利息資本化 interest capitalisation
聯產品 joint products
聯營企業 associated enterprise
良種試驗費 testing expenditures of good species
零散客戶 retail customers
零售 retail
零用金 petty cash
流動風險 liquidity risk
流動負債 current liabilities
流動負債合計 sub-totals of current liabilities
流動性 liquidity
流動資產 current assets
流動資產合計 sub-totals of current assets
流動資金 working capital
留存收益 retained earnings
履約成本 executory costs
M
買賣活躍的市場 active market
買入返售證券收入 income from investment in redeemable securities
賣出回購證券款 issued redeemable securities
賣出回購證券支出 expediture for issued redeemable securities
賣方 vendor
毛利 gross profit
每股收益 earnings per share
免繳稅額 tax threshold
免稅 tax exemption
免稅期 tax holiday
免稅證明書 Tax Exemption Certificate
敏感性分析 sensitivity analysis
明細賬 subsidiary accounts
名義金額 nominal amount
某一特定日期 a specific date
母公司 parent (company)
母公司在子公司所有者權益中所享有的份額 parent’s share of shequity of the subsidiary
母子關系 parent-subsidiary relationship
目的地交貨價 F.O.B destination point
N
納稅程序 tax payment procedure
納稅地點 tax payment place
納稅年度 tax year
納稅憑證 tax payment receipt
納稅人 taxpayer
納稅通知書 tax payment notice
納稅影響會計法 tax effect accounting method
內部產生品牌 internally generated brands
內部研究開發項目 internal research and development project
內部轉移 inter-company transfer
內在價值 intrinsic value
年初余額 balance at beginning of the year
年初至中期期末基礎 year-to-date basis
年度報告 annual reports
年率 rate per annum
年數總合法 “sum-of-year’s-digit” method
年限平均法（或直線法） straight-line method
年終 year-end
