P
盤虧的存貨 shortage on inventories
盤盈的存貨 overage on inventories
配比 matching
賠付成本 costs of paying claims
派息比率 payout ratio
批發(fā) wholesale
票面價(jià)值 par value
評(píng)估費(fèi)用 valuation fees
平均毛利率 gross profit margin
平均市場(chǎng)價(jià)格 average market price
破產(chǎn) bankruptcy
破產(chǎn)呈請(qǐng)書 bankruptcy petition
破產(chǎn)法律程序 bankruptcy proceeding
破產(chǎn)通知書 bankruptcy notice
普通股 ordinary share
普通股股本 ordinary share capital
普通年金（后付年金） ordinary annuity
普通債權(quán)人 ordinary creditor
Q
期初存貨價(jià)值 value of beginning inventories
期初發(fā)行在外普通股股數(shù) number of ordinary shares outstanding at beginning of the period
期初凈資產(chǎn) net assets at beginning of the period
期初金額 beginning amount of the period
期初余額 beginning balance of the period
期貨期權(quán)（或期貨合約期權(quán)） option on a futures contract
期末存貨價(jià)值 value of ending inventories
期末凈資產(chǎn) net assets at end of the period
期末余額 ending balance of the period
期權(quán)（或認(rèn)購(gòu)權(quán)；選擇權(quán)；選購(gòu)權(quán)） options
期權(quán)持倉(cāng)量 option position
期權(quán)定價(jià)模式 options pricing model
期權(quán)費(fèi) option money
期權(quán)交易 options trading
期權(quán)金（或期權(quán)溢價(jià)） option premium
期權(quán)市場(chǎng) options market
其他非流動(dòng)負(fù)債 other non-current liabilities
其他非流動(dòng)資產(chǎn) other non-current assets
其他流動(dòng)負(fù)債 other current liabilities
其他流動(dòng)資產(chǎn) other current assets
其他業(yè)務(wù)支出 expenditure on other operation
其他業(yè)務(wù)收入 revenue from other operations
其他應(yīng)付款 other payables
其他應(yīng)收款 other receivables
企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例 Financial Accounting and Reporting Rules for Business Enterprise
企業(yè)發(fā)展基金 enterprise expansion fund
企業(yè)管理層受托責(zé)任履行情況 the status of the management’s stewardship
企業(yè)合并 business combination
企業(yè)合并中形成的商譽(yù) goodwill arising on a business combination
企業(yè)經(jīng)營(yíng)的季節(jié)性或者周期性特征 seasonality or cyclicality of enterprise’s interim operations
企業(yè)會(huì)計(jì)準(zhǔn)則 Accounting Standards for Business Enterprises [ASBE]
企業(yè)年金基金 enterprise annuity fund
企業(yè)清算 enterprise liquidation
企業(yè)日常活動(dòng) ordinary activities by an enterprise
企業(yè)債 corporate bond
企業(yè)注冊(cè)地 country of incorporation of the enterprise
企業(yè)總部資產(chǎn) corporate asset
起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point
棄置費(fèi)用 decommissioning costs
器具 apparatus
前期差錯(cuò) prior period errors
潛在表決權(quán) potential voting rights
潛在普通股 potential ordinary shares
嵌入衍生工具 embedded derivatives
欠稅者 tax defaulter
清理 disposal
取得成本 acquisition costs
取得或處置價(jià)格 purchase or disposal consideration
取得借款收到的現(xiàn)金 cash proceeds from borrowings
取得控制權(quán) acquisition of control
取得投資收益收到的現(xiàn)金 cash receipts from return on investments
權(quán)益法 equity method
權(quán)益法調(diào)整 equity method adjustment
權(quán)益工具 equity instrument
權(quán)益性證券 equity security
權(quán)益性證券溢價(jià)收入 premium from the equity issue
權(quán)責(zé)發(fā)生制（或應(yīng)計(jì)制） accrual basis
確定承諾 firm commitment
R
讓渡資產(chǎn)使用權(quán) use by others of enterprise assets
認(rèn)購(gòu)股本（或認(rèn)繳股本） capital stock subscription
認(rèn)股權(quán)證 warrant
人工費(fèi) labor cost
人民幣金額單位 unit amount of RMB
融券期限 outstanding period of securities
融資租賃 finance lease
融資租入固定資產(chǎn) finance leased fixed asset
如實(shí)反映 faithful representation
任意盈余公積 discretionary surplus reserve
S
三個(gè)月內(nèi)到期的債券投資 short-term investments in debt securities of three months to maturity
訴訟案件結(jié)案 settlement of a litigation case
速動(dòng)比率 quick ratio
速動(dòng)資產(chǎn) quick assets
損失 loss
損余物資 lingered properties
所得稅（費(fèi)用） income taxes
所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬 significant risks and rewards of ownership
所有者權(quán)益 owners’ equity
所有者權(quán)益變動(dòng)表 statement of changes in owners’ equity
所有者投入資本 capital contributions from owners
索賠 claim
商標(biāo)權(quán) trade mark
商品 merchandise
商品流通企業(yè) merchandising enterprise
商業(yè)承兌匯票 commercial acceptance bills of exchange
商業(yè)實(shí)質(zhì) commercial substance
商業(yè)折扣 commercial discount
商譽(yù) goodwill
商譽(yù)減值 impairment of goodwill
上年度 the immediately preceding financial year
上年年末余額 balance at end of last year
上市 go public
上市公司 listed enterprises
上市有限公司 limited company quoted on stock exchange
少數(shù)股東 minority shareholders
少數(shù)股東權(quán)益 minority interest
少數(shù)股東損益 minority interest
社會(huì)保險(xiǎn)費(fèi) social security insurance
生產(chǎn)成本 production cost
生產(chǎn)過程 production processes
生產(chǎn)線 product line
生產(chǎn)性生物資產(chǎn) productive biological assets
生產(chǎn)要素 factor of production
生物資產(chǎn) biological assets
實(shí)際報(bào)價(jià) actual quotation
實(shí)際成本 actual cost
實(shí)際利率法 “effective interest rate” method
實(shí)際利潤(rùn) actual profit
實(shí)際流通 actual circulation
實(shí)際收入 actual income
實(shí)際稅率 effective rate of tax
實(shí)際支出 actual expenditure
實(shí)收資本（或股本） paid-in capital (or stock)
收回投資 repayment of investment
收回投資所收到的現(xiàn)金 cash receipts from return of investments
收益性支出 revenue expenditure
收付實(shí)現(xiàn)制 receipt basis
收購(gòu)價(jià) acquisition price
收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 other cash receipts relating to financing activities
收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 other cash receipts relating to operating activities
收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 other cash receipts relating to investing activities
收到的稅費(fèi)返還 receipts of tax refunds
收取企業(yè)繳費(fèi) contribution received from the enterprise
收入 revenue
收入確認(rèn) revenue recognition
收入余數(shù) balance of proceeds
手續(xù)費(fèi) commission
壽險(xiǎn) life insurance
壽險(xiǎn)責(zé)任準(zhǔn)備金 provision for obligations arising on life insurance contracts
售后回購(gòu) sales and repurchase
售后租回交易 sales and leaseback transaction
售價(jià) sales proceed
贖回費(fèi)用 redemption charges (or redemption fee)
贖回基金 redemption fund
贖回價(jià)格 redemption price
稅法 tax laws
稅后利潤(rùn) after-tax profits
稅基（或課稅基礎(chǔ)） tax base
稅階 tax band
稅款扣減 tax deductions
稅收抵免 tax credit
稅收政策 taxation policy
稅務(wù)調(diào)查 tax investigation
稅務(wù)負(fù)擔(dān) tax burden
稅務(wù)行政處罰 tax administration punishment (or penalty)
稅務(wù)行政復(fù)議 tax administration review
稅項(xiàng)寬減 tax concession
稅制 tax regime
申請(qǐng)入會(huì)費(fèi)和會(huì)員費(fèi)收入 entrance and membership fee revenue
審計(jì)費(fèi)用 audit fees
審計(jì)準(zhǔn)則 auditing standard
生育保險(xiǎn)費(fèi) propagation insurance
剩余期限 remaining maturity
剩余權(quán)益 residual interest
失業(yè)保險(xiǎn)費(fèi) unemployment insurance
失業(yè)率 unemployment rate
石油天然氣開采 extraction of petroleum and natural gas
實(shí)質(zhì)重于形式 substance over form
實(shí)質(zhì)轉(zhuǎn)移與資產(chǎn)所有權(quán)有關(guān)的全部風(fēng)險(xiǎn)和報(bào)酬 transfer in substance all the risks and rewards incidental to ownership
時(shí)間段 time band
使用費(fèi)收入 royalty
使用年限 useful life
使用壽命不確定 indefinite useful life
使用壽命有限 definite useful life
使固定資產(chǎn)達(dá)到可預(yù)定使用狀態(tài)前所發(fā)生的可歸屬于該資產(chǎn)的費(fèi)用 attributable expenditure of bringing the fixed asset to its expected usable conditions
市場(chǎng)價(jià)格 market price
市場(chǎng)收益率 market rate of return
市盈率 P/E (price/earning) Ratio
試生產(chǎn) trial-production
試運(yùn)行 trial-operation
視同銷售貨物 deemed “sales of goods”
受托代銷商品 fiduciary goods for sale
授予權(quán)益工具 granting of equipment instrument
授予日 grant date
疏忽或曲解事實(shí) oversights or misinterpretation of facts
熟悉情況、自愿交易的雙方 knowledgeable, willing transacting parties
水電費(fèi) water and electricity charge
水土保持林 water and soil conservation forests
水源涵養(yǎng)林 water sources conservation forests
雙倍余額遞減法 double declining balance method
T
攤回長(zhǎng)期健康險(xiǎn)責(zé)任準(zhǔn)備金 recoveries of provision for obligations arising on long-term health insurance contracts
攤回分保費(fèi)用 recoveries of reinsurance expenses
攤回賠付成本 recoveries of costs of paying claims
攤回壽險(xiǎn)責(zé)任準(zhǔn)備金 recoveries of provision for obligations arising on life insurance contracts
攤回未決賠款準(zhǔn)備金 recoveries of provision for incurred but unsettled claims
攤銷 amortisation
攤銷期 amortisation schedule
攤余成本 amortised cost
探礦權(quán) exploration rights
探明礦區(qū) proved mineral properties
探明經(jīng)濟(jì)可采儲(chǔ)量 proved reserve
逃稅（或瞞稅） tax evasion
套期保值（或套期） hedging
套期工具 hedging instrument
套期會(huì)計(jì)方法 hedging accounting method
套期有效性 hedge effectiveness
特殊目的實(shí)體 special purpose entity (SPE)
特殊項(xiàng)目的現(xiàn)金流量 extraordinary cash flows
特許權(quán)費(fèi)用 franchise fee
特許商 franchisor
提供勞務(wù) rendering of service
提貨單（或交割單） delivery order
提前 bring forward
提前還款率 prepayment rates
提前還款權(quán) prepayment options
提前解除 termination before maturity
提取法定盈余公積 appropriation of statutory surplus reserve
提取法定公益金 appropriation of statutory public welfare fund
提取儲(chǔ)備基金 appropriation of reserve fund
提取企業(yè)發(fā)展基金 appropriation of enterprise expansion fund
提取職工獎(jiǎng)勵(lì)及福利基金 appropriation of employee welfare and bonus fund
提取任意盈余公積 appropriation of discretionary surplus reserve
調(diào)整分錄 adjusting entry
調(diào)整后的數(shù)額 adjusted figure
調(diào)整后的利潤(rùn)或損失 adjusted profit or loss
貼現(xiàn) discount
停止資本化 cessation of capitalisation
同期銀行貸款利率 bank borrowing rate of the same period
同一控制下的企業(yè)合并 business combinations involving enterprises under common control
投保人 policyholder
投標(biāo)出價(jià)（或收購(gòu)要約） tender offer
投標(biāo)評(píng)估 tender evaluation
投資性保險(xiǎn)產(chǎn)品 investment insurance products
投資處置收益 profit on disposal of investment
投資回收期 payback period
投資活動(dòng)產(chǎn)生的現(xiàn)金流量 cash flows from investing activities
投資級(jí) investment grade
投資人 investors
投資損益 gain or loss arising on investments
投資性房地產(chǎn) investment property
投資支付的現(xiàn)金 cash payments to acquire investments
土地或海域使用權(quán) rights to use lands or sea zones
土地增值稅 land appreciation tax
退休職工 retired employees
退保費(fèi) premium refunds
退休金 post-employment compensation
托管行為 fiduciary activities
拖欠稅款 tax in default
