求财务方面的英文术语! 外企财务常用的专业英语术语有哪些
\u6c42\u6709\u5173\u4f1a\u8ba1\u65b9\u9762\u7684\u4e13\u4e1a\u672f\u8bed\u7684\u82f1\u6587\u7ffb\u8bd1\u6211\u90a3\u5929\u4e5f\u662f\u6025\u7528 \u4ece\u7f51\u4e0a\u641c\u4e86 \u7ed9\u4f60\u8d34\u8fc7\u6765\u770b\u770b\u5427
\u53ef\u80fd\u6709\u91cd\u590d\u7684\u3002\u3002
acceptance \u627f\u5151
account \u8d26\u6237
accountant \u4f1a\u8ba1\u5458
accounting \u4f1a\u8ba1
accounting system \u4f1a\u8ba1\u5236\u5ea6
accounts payable \u5e94\u4ed8\u8d26\u6b3e
accounts receivable \u5e94\u6536\u8d26\u6b3e
accumulated profits \u7d2f\u79ef\u5229\u76ca
adjusting entry \u8c03\u6574\u8bb0\u5f55
adjustment \u8c03\u6574
administration expense \u7ba1\u7406\u8d39\u7528
advances \u9884\u4ed8
advertising expense \u5e7f\u544a\u8d39
agency \u4ee3\u7406
agent \u4ee3\u7406\u4eba
agreement \u5951\u7ea6
allotments \u5206\u914d\u6570
allowance \u6d25\u8d34
amalgamation \u5408\u5e76
amortization \u644a\u9500
amortized cost \u5e94\u644a\u6210\u672c
annuities \u5e74\u91d1
applied cost \u5df2\u5206\u914d\u6210\u672c
applied expense \u5df2\u5206\u914d\u8d39\u7528
applied manufacturing expense \u5df1\u5206\u914d\u5236\u9020\u8d39\u7528
apportioned charge \u644a\u6d3e\u8d39\u7528
appreciation \u6da8\u4ef7
article of association \u516c\u53f8\u7ae0\u7a0b
assessment \u8bfe\u7a0e
assets \u8d44\u4ea7
attorney fee \u5f8b\u5e08\u8d39
audit \u5ba1\u8ba1
auditor \u5ba1\u8ba1\u5458
average \u5e73\u5747\u6570
average cost \u5e73\u5747\u6210\u672c
bad debt \u574f\u8d26
balance \u4f59\u989d
balance sheet \u8d44\u4ea7\u8d1f\u503a\u8868
bank account \u94f6\u884c\u8d26\u6237
bank balance \u94f6\u884c\u7ed3\u5b58
bank charge \u94f6\u884c\u624b\u7eed\u8d39
bank deposit \u94f6\u884c\u5b58\u6b3e
bank discount \u94f6\u884c\u8d34\u73b0
bank draft \u94f6\u884c\u6c47\u7968
bank loan \u94f6\u884c\u501f\u6b3e
bank overdraft \u94f6\u884c\u900f\u652f
bankers acceptance \u94f6\u884c\u627f\u5151
bankruptcy \u7834\u4ea7
bearer \u6301\u7968\u4eba
beneficiary \u53d7\u76ca\u4eba
bequest \u9057\u4ea7
bill \u7968\u636e
bill of exchange \u6c47\u7968
bill of lading \u63d0\u5355
bills discounted \u8d34\u73b0\u7968\u636e
bills payable \u5e94\u4ed8\u7968\u636e
bills receivable \u5e94\u6536\u7968\u636e
board of directors \u8463\u4e8b\u4f1a
bonds \u503a\u5238
bonus \u7ea2\u5229
book value \u8d26\u9762\u4ef7\u503c
bookkeeper \u7c3f\u8bb0\u5458
bookkeeping \u7c3f\u8bb0
branch office general ledger \u652f\u5e97\u5f80\u6765\u8d26\u6237
broker \u7ecf\u7eaa\u4eba
brought down \u63a5\u524d
brought forward \u63a5\u4e0a\u9875
budget \u9884\u7b97
by-product \u526f\u4ea7\u54c1
by-product sales \u526f\u4ea7\u54c1\u9500\u552e
capital \u80a1\u672c
capital income \u8d44\u672c\u6536\u76ca
capital outlay \u8d44\u672c\u652f\u51fa
capital stock \u80a1\u672c
capital stock certificate \u80a1\u7968
carried down \u79fb\u540e
carried forward \u79fb\u4e0b\u9875
cash \u73b0\u91d1
cash account \u73b0\u91d1\u8d26\u6237
cash in bank \u5b58\u94f6\u884c\u73b0\u91d1
cash on delivery \u4ea4\u8d27\u6536\u6b3e
cash on hand \u5e93\u5b58\u73b0\u91d1
cash payment \u73b0\u91d1\u652f\u4ed8
cash purchase \u73b0\u8d2d
cash sale \u73b0\u6cbd
cashier \u51fa\u7eb3\u5458
cashiers check \u672c\u7968
certificate of deposit \u5b58\u6b3e\u5355\u6298
certificate of indebtedness \u501f\u636e
certified check \u4fdd\u4ed8\u652f\u7968
certified public accountant \u4f1a\u8ba1\u5e08
charges \u8d39\u7528
charge for remittances \u6c47\u6c34\u624b\u7eed\u8d39
charter \u8425\u4e1a\u6267\u7167
chartered accountant \u4f1a\u8ba1\u5e08
chattles \u52a8\u4ea7
check \u652f\u7968
checkbook stub \u652f\u7968\u5b58\u6839
closed account \u5df1\u7ed3\u6e05\u8d26\u6237
closing \u7ed3\u7b97
closing entries \u7ed3\u8d26\u7eaa\u5f55
closing stock \u671f\u672b\u5b58\u8d27
closing the book \u7ed3\u8d26
columnar journal \u591a\u680f\u65e5\u8bb0\u8d26
combination \u8054\u5408
commission \u4f63\u91d1
commodity \u5546\u54c1
common stock \u666e\u901a\u80a1
company \u516c\u53f8
compensation \u8d54\u507f
compound interest \u590d\u5229
consignee \u627f\u9500\u4eba
consignment \u5bc4\u9500
consignor \u5bc4\u9500\u4eba
consolidated balance sheet \u5408\u5e76\u8d44\u4ea7\u8d1f\u503a\u8868
consolidated profit and loss account \u5408\u5e76\u635f\u76ca\u8868
consolidation \u5408\u5e76
construction cost \u8425\u5efa\u6210\u672c
construction revenue \u8425\u5efa\u6536\u5165
contract \u5408\u540c
control account \u7edf\u5236\u8d26\u6237
copyright \u7248\u6743
corporation \u516c\u53f8
cost \u6210\u672c
cost accounting \u6210\u672c\u4f1a\u8ba1
cost of labour \u52b3\u5de5\u6210\u672c
cost of production \u751f\u4ea7\u6210\u672c
cost of manufacture \u5236\u9020\u6210\u672c
cost of sales \u9500\u8d27\u6210\u672c
cost price \u6210\u672c\u4ef7\u683c
credit \u8d37\u65b9
credit note \u6536\u6b3e\u901a\u77e5\u5355
creditor \u503a\u6743\u4eba
crossed check \u6a2a\u7ebf\u652f\u7968
current account \u5f80\u6765\u6d3b\u671f\u8d26\u6237
current asset \u6d41\u52a8\u8d44\u4ea7
current liability \u6d41\u52a8\u8d1f\u503a
current profit and loss \u672c\u671f\u635f\u76ca
debit \u501f\u65b9
debt \u503a\u52a1
debtor \u503a\u52a1\u4eba
deed \u5951\u636e
deferred assets \u9012\u5ef6\u8d44\u4ea7
deferred liabilities \u9012\u5ef6\u8d1f\u503a
delivery \u4ea4\u8d27
delivery expense \u9001\u8d27\u8d39
delivery order \u51fa\u8d27\u5355
demand draft \u5373\u671f\u6c47\u7968
demand note \u5373\u671f\u7968\u636e
demurrage charge \u5ef6\u671f\u8d39
deposit \u5b58\u6b3e
deposit slip \u5b58\u6b3e\u5355
depreciation \u6298\u65e7
direct cost \u76f4\u63a5\u6210\u672c
direct labour \u76f4\u63a5\u4eba\u5de5
director \u8463\u4e8b
discount \u6298\u6263
discount on purchase \u8fdb\u8d27\u6298\u6263
discount on sale \u9500\u8d27\u6298\u6263
dishonoured check \u9000\u7968
dissolution \u89e3\u6563
dividend \u80a1\u5229
dividend payable \u5e94\u4ed8\u80a1\u5229
documentary bill \u62bc\u6c47\u6c47\u7968
documents \u5355\u636e
double entry bookkeeping \u590d\u5f0f\u7c3f\u8bb0
draft \u6c47\u7968
drawee \u4ed8\u6b3e\u4eba
drawer \u51fa\u7968\u4eba
drawing \u63d0\u6b3e
duplicate \u526f\u672c
duties and taxes \u7a0e\u6350
earnings \u4e1a\u52a1\u6536\u76ca
endorser \u80cc\u4e66\u4eba
entertainment \u4ea4\u9645\u8d39
enterprise \u4f01\u4e1a
equipment \u8bbe\u5907
estate \u8d22\u4ea7
estimated cost \u4f30\u8ba1\u6210\u672c
estimates \u6982\u7b97
exchange \u5151\u6362
exchange loss \u5151\u6362\u635f\u5931
expenditure \u7ecf\u8d39
expense \u8d39\u7528
extension \u5ef6\u671f
face value \u7968\u9762\u4ef7\u503c
factor \u4ee3\u7406\u5546
fair value \u516c\u5e73\u4ef7\u503c
financial statement \u8d22\u52a1\u62a5\u8868
financial year \u8d22\u653f\u5e74\u5ea6
finished goods \u5236\u6210\u54c1
finished parts \u5236\u6210\u96f6\u4ef6
fixed asset \u56fa\u5b9a\u8d44\u4ea7
fixed cost \u56fa\u5b9a\u6210\u672c
fixed deposit \u5b9a\u671f\u5b58\u6b3e
fixed expense \u56fa\u5b9a\u8d39\u7528
foreman \u5de5\u5934
franchise \u4e13\u8425\u6743
freight \u8fd0\u8d39
funds \u8d44\u91d1
furniture and fixture \u5bb6\u4fec\u53ca\u5668\u5177
gain \u5229\u76ca
general expense \u603b\u52a1\u8d39\u7528
general ledger \u603b\u5206\u7c7b\u8d26
goods \u8d27\u7269
goods in transit \u5728\u8fd0\u8d27\u7269
goodwill \u5546\u8a89
government bonds \u653f\u5e9c\u503a\u5238
gross profit \u6bdb\u5229
guarantee \u4fdd\u8bc1
guarantor \u4fdd\u8bc1\u4eba
idle time \u505c\u5de5\u65f6\u95f4
import duty \u8fdb\u53e3\u7a0e
income \u6536\u5165
income tax \u6240\u5f97\u7a0e
income from joint venture \u5408\u8425\u6536\u76ca
income from sale of assets \u51fa\u552e\u8d44\u4ea7\u6536\u5165
indirect cost \u95f4\u63a5\u6210\u672c
indirect expense \u95f4\u63a5\u8d39\u7528
indirect labour \u95f4\u63a5\u4eba\u5de5
indorsement \u80cc\u4e66
installment \u5206\u671f\u4ed8\u6b3e
insurance \u4fdd\u9669
intangible asset \u65e0\u5f62\u8d44\u4ea7
interest \u5229\u606f
interest rate \u5229\u7387
interest received \u5229\u606f\u6536\u5165
inter office account \u5185\u90e8\u5f80\u6765
intrinsic value \u5185\u5728\u4ef7\u503c
inventory \u5b58\u8d27
investment \u6295\u8d44
investment income \u6295\u8d44\u6536\u76ca
invoice \u53d1\u7968
item \u9879\u76ee
job \u5de5\u4f5c
job cost \u5de5\u7a0b\u6210\u672c
joint venture \u77ed\u671f\u5408\u4f19
journal \u65e5\u8bb0\u8d26
labour \u4eba\u5de5
labour cost \u4eba\u5de5\u6210\u672c
land \u571f\u5730
lease \u79df\u7ea6
leasehold \u79df\u7ea6
ledger \u5206\u7c7b\u8d26
legal expense \u5f8b\u5e08\u8d39
letter of credit \u4fe1\u7528\u72b6
liability \u8d1f\u503a
limited company \u6709\u9650\u516c\u53f8
limited liability \u6709\u9650\u8d1f\u503a
limited partnership \u6709\u9650\u5408\u5925
liquidation \u6e05\u76d8
loan \u501f\u6b3e
long term liability \u957f\u671f\u8d1f\u503a
loss \u635f\u5931
loss on exchange \u5151\u6362\u635f\u5931
machinery equipment \u673a\u5668\u8bbe\u5907
manufacturing expense \u5236\u9020\u8d39\u7528
manufacturing cost \u5236\u9020\u6210\u672c
market price \u5e02\u4ef7
materials \u539f\u6751\u6599
material requisition \u9886\u6599\u5355
medical fee \u533b\u836f\u8d39
merchandise \u5546\u54c1
miscellaneous expense \u6742\u9879\u8d39\u7528
mortgage \u62b5\u62bc
mortgagor \u62b5\u62bc\u4eba
mortgagee \u627f\u62bc\u4eba
movable property \u52a8\u4ea7
net amount \u51c0\u989d
net asset \u8d44\u4ea7\u51c0\u989d
net income \u51c0\u6536\u5165
net loss \u51c0\u4e8f\u635f
net profit \u7eaf\u5229
net value \u51c0\u503c
notes \u7968\u636e
notes payable \u5e94\u4ed8\u7968\u636e
notes receivable \u5e94\u6536\u7968\u636e
opening stock \u671f\u521d\u5b58\u8d27
operating expense \u8425\u4e1a\u8d39\u7528
order \u8ba2\u5355
organization expense \u5f00\u529e\u8d39
original document \u539f\u59cb\u5355\u636e
outlay \u652f\u51fa
output \u4ea7\u91cf
overdraft \u900f\u652f
opening stock \u671f\u521d\u5b58\u8d27
operating expense \u8425\u4e1a\u8d39\u7528
order \u8ba2\u5355
organization expense \u5f00\u529e\u8d39
original document \u539f\u59cb\u5355\u636e
outlay \u652f\u51fa
output \u4ea7\u91cf
overdraft \u900f\u652f
quotation \u62a5\u4ef7
rate \u6bd4\u7387
raw material \u539f\u6599
rebate \u56de\u6263
receipt \u6536\u636e
receivable \u5e94\u6536\u6b3e
recoup \u8865\u507f
redemption \u507f\u8fd8
refund \u9000\u6b3e
remittance \u6c47\u6b3e
rent \u79df\u91d1
repair \u4fee\u7406\u8d39
reserve \u51c6\u5907
residual value \u5269\u4f59\u4ef7\u503c
retailer \u96f6\u552e\u5546
returns \u9000\u8d27
revenue \u6536\u5165
salary \u85aa\u91d1
sales \u9500\u8d27
sale return \u9500\u8d27\u9000\u56de
sale discount \u9500\u8d27\u6298\u6263
salvage \u6b8b\u503c
sample fee \u6837\u54c1
scrap \u5e9f\u6599
scrap value \u6b8b\u4f59\u4ef7\u503c
securities \u8bc1\u5238
security \u62b5\u62bc\u54c1
selling commission \u9500\u8d27\u4f63\u91d1
selling expense \u9500\u8d27\u8d39\u7528
selling price \u552e\u4ef7
share capital \u80a1\u4efd
share certificate \u80a1\u7968
shareholder \u80a1\u4e1c
short term loan \u77ed\u671f\u501f\u6b3e
sole proprietorship \u72ec\u8d44
spare parts \u914d\u4ef6
standard cost \u6807\u51c6\u6210\u672c
stock \u5b58\u8d27
stocktake \u76d8\u70b9
stock sheet \u5b58\u8d27\u8868
subsidies \u8865\u52a9\u91d1
sundry expense \u6742\u9879\u8d39\u7528
supporting document \u9644\u8868
surplus \u76c8\u4f59
suspense account \u6682\u8bb0\u8d26\u6237
taxable profit \u53ef\u5fb5\u7a0e\u5229\u6da6
tax \u7a0e\u6350
temporary payment \u6682\u4ed8\u6b3e
temporary receipt \u6682\u6536\u6b3e
time deposit \u5b9a\u671f\u5b58\u6b3e
total \u5408\u8ba1
total cost \u603b\u6210\u672c
trade creditor \u8fdb\u8d27\u5ba2\u6237
trade debtor \u9500\u8d27\u5ba2\u6237
trademark \u5546\u6807
transaction \u4ea4\u6613
transfer \u8f6c\u8d26
transfer voucher \u8f6c\u8d26\u4f20\u7968
transportation \u8fd0\u8f93\u8d39
travelling \u5dee\u65c5\u8d39
trial balance \u8bd5\u7b97\u8868
trust \u4fe1\u6258
turnover \u8425\u4e1a\u989d
unappropriated surplus \u672a\u5206\u914d\u76c8\u4f59
unit cost \u5355\u4f4d\u6210\u672c
unlimited company \u65e0\u9650\u516c\u53f8
unlimited liability \u65e0\u9650\u8d23\u4efb
unpaid dividend \u672a\u4ed8\u80a1\u5229
valuation \u4f30\u4ef7
value \u4ef7\u503c
vendor \u5356\u4e3b
voucher \u4f20\u7968
wage rate \u5de5\u8d44\u7387
wage \u5de5\u8d44
wage allocation sheet \u5de5\u8d44\u5206\u914d\u8868
warehouse receipt \u4ed3\u5e93\u6536\u636e
welfare expense \u8914\u5229\u8d39
wear and tear \u79cf\u635f
work order \u5de5\u4f5c\u901a\u77e5\u5355
year end \u5e74\u7ed3
Account \u5e10\u6237
Accounting system \u4f1a\u8ba1\u7cfb\u7edf
American Accounting Association \u7f8e\u56fd\u4f1a\u8ba1\u534f\u4f1a
American Institute of CPAs \u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a
Audit \u5ba1\u8ba1
Balance sheet \u8d44\u4ea7\u8d1f\u503a\u8868
Bookkeepking \u7c3f\u8bb0
Cash flow prospects \u73b0\u91d1\u6d41\u91cf\u9884\u6d4b
Certificate in Internal Auditing \u5185\u90e8\u5ba1\u8ba1\u8bc1\u4e66
Certificate in Management Accounting \u7ba1\u7406\u4f1a\u8ba1\u8bc1\u4e66
Certificate Public Accountant\u6ce8\u518c\u4f1a\u8ba1\u5e08
Cost accounting \u6210\u672c\u4f1a\u8ba1
External users \u5916\u90e8\u4f7f\u7528\u8005
Financial accounting \u8d22\u52a1\u4f1a\u8ba1
Financial Accounting Standards Board \u8d22\u52a1\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a
Financial forecast \u8d22\u52a1\u9884\u6d4b
Generally accepted accounting principles \u516c\u8ba4\u4f1a\u8ba1\u539f\u5219
General-purpose information \u901a\u7528\u76ee\u7684\u4fe1\u606f
Government Accounting Office \u653f\u5e9c\u4f1a\u8ba1\u529e\u516c\u5ba4
Income statement \u635f\u76ca\u8868
Institute of Internal Auditors \u5185\u90e8\u5ba1\u8ba1\u5e08\u534f\u4f1a
Institute of Management Accountants \u7ba1\u7406\u4f1a\u8ba1\u5e08\u534f\u4f1a
Integrity \u6574\u5408\u6027
Internal auditing \u5185\u90e8\u5ba1\u8ba1
Internal control structure \u5185\u90e8\u63a7\u5236\u7ed3\u6784
Internal Revenue Service \u56fd\u5185\u6536\u5165\u7f72
Internal users \u5185\u90e8\u4f7f\u7528\u8005
Management accounting \u7ba1\u7406\u4f1a\u8ba1
Return of investment \u6295\u8d44\u56de\u62a5
Return on investment \u6295\u8d44\u62a5\u916c
Securities and Exchange Commission \u8bc1\u5238\u4ea4\u6613\u59d4\u5458\u4f1a
Statement of cash flow \u73b0\u91d1\u6d41\u91cf\u8868
Statement of financial position \u8d22\u52a1\u72b6\u51b5\u8868
Tax accounting \u7a0e\u52a1\u4f1a\u8ba1
Accounting equation \u4f1a\u8ba1\u7b49\u5f0f
Articulation \u52fe\u7a3d\u5173\u7cfb
Assets \u8d44\u4ea7
Business entity \u4f01\u4e1a\u4e2a\u4f53
Capital stock \u80a1\u672c
Corporation \u516c\u53f8
Cost principle \u6210\u672c\u539f\u5219
Creditor \u503a\u6743\u4eba
Deflation \u901a\u8d27\u7d27\u7f29
Disclosure \u6279\u9732
Expenses \u8d39\u7528
Financial statement \u8d22\u52a1\u62a5\u8868
Financial activities \u7b79\u8d44\u6d3b\u52a8
Going-concern assumption \u6301\u7eed\u7ecf\u8425\u5047\u8bbe
Inflation \u901a\u8d27\u81a8\u6da8
Investing activities \u6295\u8d44\u6d3b\u52a8
Liabilities \u8d1f\u503a
Negative cash flow \u8d1f\u73b0\u91d1\u6d41\u91cf
Operating activities \u7ecf\u8425\u6d3b\u52a8
Owner's equity \u6240\u6709\u8005\u6743\u76ca
Partnership \u5408\u4f19\u4f01\u4e1a
Positive cash flow \u6b63\u73b0\u91d1\u6d41\u91cf
Retained earning \u7559\u5b58\u5229\u6da6
Revenue \u6536\u5165
Sole proprietorship \u72ec\u8d44\u4f01\u4e1a
Solvency \u6e05\u507f\u80fd\u529b
Stable-dollar assumption \u7a33\u5b9a\u8d27\u5e01\u5047\u8bbe
Stockholders \u80a1\u4e1c
Stockholders' equity \u80a1\u4e1c\u6743\u76ca
Window dressing \u95e8\u9762\u7c89\u9970
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FA = Fixed Asset \u56fa\u5b9a\u8d44\u4ea7\u3001IP= Investment Property \u6295\u8d44\u6027\u623f\u5730\u4ea7\u3001BS=Balance Sheet\u8d44\u4ea7\u8d1f\u503a\u8868\u3001P&L=Profit & Loss \u635f\u76ca\u3002
CF=Cashflow \u73b0\u91d1\u6d41\u3001GL= General Ledger \u603b\u8d26\u3001AP= Accounts payable \u5e94\u4ed8AR=Accounts Receivable \u5e94\u6536\u3002
FS= Financial Statement \u8d22\u52a1\u62a5\u544a\u3001WP=Working Paper \u5de5\u4f5c\u5e95\u7a3f\u3001PR=Public Relation \u516c\u5171\u5173\u7cfb\u3001NCI=Non-controlling interest \u5c11\u6570\u80a1\u4e1c\u6743\u76ca\u3002
IFRS=International Financial Reporting Standard \u56fd\u9645\u8d22\u52a1\u62a5\u8868\u51c6\u5219\u3001GAAP=General Accepted Accounting Principles \u4e00\u822c\u516c\u8ba4\u4f1a\u8ba1\u51c6\u5219\u3002
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1\u3001\u4f1a\u8ba1\u6838\u7b97\u7c7b\u5c97\u4f4d\u3002\u4f1a\u8ba1\u6838\u7b97\u4e1a\u52a1\u4e5f\u88ab\u5206\u6210\u51e0\u5927\u7ec4\uff1a
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\uff082\uff09\u4ece\u91c7\u8d2d\u5230\u4ed8\u6b3e\uff0c\u4e3b\u8981\u804c\u8d23\u5305\u62ec\u4f9b\u5e94\u5546\u6863\u6848\u7ef4\u62a4\u3001\u91c7\u8d2d\u53d1\u7968\u4e0e\u6536\u8d27\u6838\u5bf9\u3001\u5e94\u4ed8\u8d26\u6b3e\u6302\u8d26\u3001\u5bf9\u8d26\u3001\u6838\u9500\u3001\u4ed8\u6b3e\u3001\u51fa\u7eb3\u3001\u8d39\u7528\u4f1a\u8ba1\u3001\u94f6\u884c\u8c03\u8282\u8868\uff0c\u5c97\u4f4d\u63cf\u8ff0\u4e2d\u5e38\u89c1\u7684\u5b57\u773c\u662fInvoice matching\uff0cPayment\uff0cAP\uff0cT&E\uff0cBank reconciliation\u7b49\u3002
\uff083\uff09\u4ece\u603b\u8d26\u5230\u62a5\u544a\uff0c\u4e3b\u8981\u804c\u8d23\u5305\u62ec\u603b\u8d26\u6a21\u5757\u7684\u8fc7\u8d26\u3001\u8f6c\u8d26\u51ed\u8bc1\u5f55\u5165\u3001\u6708\u672b\u644a\u9500\u9884\u63d0\u3001\u56fa\u5b9a\u8d44\u4ea7\u4e0e\u5728\u5efa\u5de5\u7a0b\u6838\u7b97\u3001\u5b58\u8d27\u6838\u7b97\u3001\u5185\u90e8\u5f80\u6765\u6838\u7b97\u4e0e\u5bf9\u8d26\u3001\u5de5\u8d44\u4e0e\u798f\u5229\u6838\u7b97\u3001\u8fd0\u884c\u62a5\u8868\u3001\u5408\u5e76\u62a5\u8868\u3001\u6c47\u5151\u635f\u76ca\u5904\u7406\u3001\u5f00\u653e\u4e0e\u5173\u95ed\u4f1a\u8ba1\u671f\u95f4\u7b49\u3002
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2\u3001\u516c\u53f8\u804c\u80fd\u578b\u8d22\u52a1\u5c97\uff08Corporate Function\uff09\u3002\u8fd9\u7c7b\u804c\u4f4d\u5728MNC\u7684\u4e2d\u56fd\u8fd0\u8425\u5206\u5b50\u516c\u53f8\u4e2d\u4e0d\u591a\uff0c\u4e3b\u8981\u96c6\u4e2d\u5728\u5927\u578bMNC\u7684\u4e2d\u56fd\u533a\u6216\u4e9a\u592a\u533a\u603b\u90e8\u3002
3\u3001\u9ad8\u7ea7\u7ba1\u7406\u5c97\u3002MNC\u91cc\u9ad8\u7ea7\u7ba1\u7406\u5c97\u6700\u5178\u578b\u7684\u5934\u8854\u662fFD\uff08Finance Director\uff09\u3002\u6709\u7684\u516c\u53f8\u6709FC\u5c31\u6ca1\u6709FD\uff0c\u6216\u8005\u6709\u7684\u516c\u53f8\u6709FD\u6ca1\u6709FC\uff0c\u8fd9\u79cd\u60c5\u51b5\u5c5e\u4e8eFC\u548cFD\u7684\u804c\u8d23\u7c7b\u4f3c\uff0c\u53ea\u662f\u79f0\u8c13\u4e0d\u540c\u3002
1、会计：accounting
会计是以货币为主要计量单位，运用专门的方法，对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。
2、资产：Asset
资产是指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。不能带来经济利益的资源不能作为资产，是企业的权利。资产按照流动性可以划分为流动资产、长期投资、固定资产、无形资产和其他资产。
3、负债：Liability
负债实质上是企业在一定时期之后必须偿还的经济债务，其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约，是企业必须履行的一种义务。
4、收入：Revenue
收入按企业从事日常活动的性质不同，分为销售商品收入、提供劳务收入和让渡资产使用权收入。收入按企业经营业务的主次不同，分为主营业务收入和其他业务收入。
5、费用：Expense
费用是企业在日常活动中发生的会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。
参考资料来源：百度百科-费用
参考资料来源：百度百科-收入
参考资料来源：百度百科-负债
参考资料来源：百度百科-资产
参考资料来源：百度百科-会计
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank
100902 银行本票 Cashier''s cheque
100903 银行汇票 Bank draft
100904 信用卡 Credit card
100905 信用证保证金 L/C Guarantee deposits
100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
110101 股票 Short-term investments - stock
110102 债券 Short-term investments - corporate bonds
110103 基金 Short-term investments - corporate funds
110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
140101 股票投资 Investment on stocks
140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
140201 债券投资 Investment on bonds
140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor''s rights investment depreciation reserves
1431 委托贷款 Entrust loans
143101 本金 Principal
143102 利息 Interest
143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
160101 专用材料 Special-purpose material
160102 专用设备 Special-purpose equipment
160103 预付大型设备款 Prepayments for equipment
160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
191101待处理流动资产损溢 Wait deal intangible assets loss or income
191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
217101 应交增值税 value added tax payable
21710101 进项税额 Withholdings on VAT
21710102 已交税金 Paying tax
21710103 转出未交增值税 Unpaid VAT changeover
21710104 减免税款 Tax deduction
21710105 销项税额 Substituted money on VAT
21710106 出口退税 Tax reimbursement for export
21710107 进项税额转出 Changeover withnoldings on VAT
21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
21710109 转出多交增值税 Overpaid VAT changeover
21710110 未交增值税 Unpaid VAT
217102 应交营业税 Business tax payable
217103 应交消费税 Consumption tax payable
217104 应交资源税 Resources tax payable
217105 应交所得税 Income tax payable
217106 应交土地增值税 Increment tax on land value payable
217107 应交城市维护建设税 Tax for maintaining and building cities payable
217108 应交房产税 Housing property tax payable
217109 应交土地使用税 Tenure tax payable
217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
231101 债券面值 Face value, Par value
231102 债券溢价 Premium on bonds
231103 债券折价 Discount on bonds
231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS'' EQUITY
资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
311101 资本(或股本)溢价 Cpital(or Stock) premium
311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
311103 股权投资准备 Stock right investment reserves
311105 拨款转入 Allocate sums changeover in
311106 外币资本折算差额 Foreign currency capital
311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
312101 法定盈余公积 Legal surplus
312102 任意盈余公积 Free surplus reserves
312103 法定公益金 Legal public welfare fund
312104 储备基金 Reserve fund
312105 企业发展基金 Enterprise expension fund
312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
314101 其他转入 Other chengeover in
314102 提取法定盈余公积 Withdrawal legal surplus
314103 提取法定公益金 Withdrawal legal public welfare funds
314104 提取储备基金 Withdrawal reserve fund
314105 提取企业发展基金 Withdrawal reserve for business expansion
314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund
314107 利润归还投资 Profits capitalizad on return of investment
314108 应付优先股股利 Preferred Stock dividends payable
314109 提取任意盈余公积 Withdrawal other common accumulation fund
314110 应付普通股股利 Common Stock dividends payable
314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
410101 基本生产成本 Base cost of manufacture
410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
5201 投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
5503 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment
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绛旓細鑻辫涓殑缂╁啓璇嶁淔BT鈥濋氬父琚敤鏉ヤ唬琛ㄢ淔inance鈥濓紝鍗斥璐㈠姟鈥濄傝繖涓鏈鍦ㄨ储鍔￠鍩熶腑骞挎硾浣跨敤锛屽叾涓枃鎷奸煶涓衡渃谩i w霉鈥濓紝鍦鑻辨枃涓殑娴佽搴﹁揪鍒颁簡5701娆°侳BT涓昏琚綊绫诲湪Business缂╁啓璇嶇被鍒腑锛岀壒鍒傜敤浜嶧inance鐩稿叧鍦烘櫙銆傚叿浣撴潵璇达紝FBT鍦ㄥ疄闄呭簲鐢ㄤ腑鐨勪緥瀛愬寘鎷細涓椤瑰熀閲戜富瑕佺敤浜庤祫鍔╄仈閭︾洃鐙辩殑寤鸿锛岃〃鏄...
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绛旓細CFFF锛屽嵆"Cash Flow From Financial"鐨勭缉鍐欙紝鐩磋瘧涓璐㈠姟鐜伴噾娴併傝繖涓鑻辨枃鏈鍦浼氳鍜屽晢涓氶鍩熶腑骞挎硾浣跨敤锛屼富瑕佸叧娉ㄤ紒涓氳储鍔℃姤琛ㄤ腑鐨勭幇閲戞祦鍔ㄦ儏鍐碉紝浠ュ強瀹冨湪璇勪及浼佷笟浠峰煎拰椋庨櫓绠＄悊涓殑閲嶈鎬с備緥濡傦紝鍏宠仈鏂逛氦鏄撳彲鑳藉鑷寸殑浣庣幇閲戞祦鍜岄珮鍧忚处椋庨櫓锛屽氨闇瑕侀氳繃鐜伴噾娴侀噺鍒嗘瀽鏉ヨ 閲忋傚煄甯傚湡鍦板偍澶囩郴缁熺殑杩愪綔涔熶緷璧栦簬...
