财务会计专有名词Word文档格式.docx
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1232-材料成本差异-Costvariancesofmaterial
1241-自制半成品-Semi-finishedproducts
1243-库存商品-Merchandiseinventory
1244-商品进销差价-Marginbetweensellingandpurchasingpriceonmerchandise
1251-委托加工物资-Materialonconsignmentforfurtherprocessing
1261-委托代销商品-Goodsonconsignment-out
1271-受托代销商品-Goodsonconsignment-in
1281-存货跌价准备-Provisonforimpairmentofinventories
1291-分期收款发出商品-Goodsoninstalmentsales
1301-待摊费用-Prepaidexpense
1401-长期股权投资-Long-termequityinvestments
140101-股票投资-Long-termstockinvestments
140102-其他股权投资-Otherlong-termequityinvestments
1402-长期债权投资-Long-termdebtinvestments
140201-债券投资-Long-termbondinvestments
140202-其他债权投资-Otherlong-termdebtinvestments
1421-长期投资减值准备-Provisonforimpairmentoflong-terminvestments
1431-委托贷款-Entrustedloan
143101-本金-Principalofentrustedloan
143102-利息-Interestofentrustedloan
143103-减值准备-Provisionforimpairmentofentrustedloan
1501-固定资产-Fixedassets-cost
1502-累计折旧-Accumulateddepreciation
1505-固定资产减值准备-Provisionforimpairmentoffixedassets
1601-工程物资-Constructionmaterial
160101-专用材料-Specificpurposematerials
160102-专用设备-Specificpurposeequipments
160103-预付大型设备款-Prepaymentsformajorequipments
160104-为生产准备的工具及器具-Toolsandinstrumentspreparedforproduction
1603-在建工程-Constructioninprocess
1605-在建工程减值准备-Provisionforimpairmentofconstructioninprocess
1701-固定资产清理-Disposaloffixedassets
1801-无形资产-Intangibleassets
1815-未确认融资费用-Unrecognizedfinacingcharges
1901-长期待摊费用-Long-termdeferredexpenses
1911-待处理财产损溢-Profit&
lossofassetspendingdisposal
191101-待处理流动资产损溢-Profit&
lossofcurrent-assetspendingdisposal
191102-待处理固定资产损溢-Profit&
lossoffixedassetspendingdisposal
2101-短期借款-Short-termloans
2111-应付票据-Notespayable
2121-应付账款-Accountspayable
2131-预收账款-Advancefromcustomers
2141-代销商品款-Accountsofconsignedgoods
2151-应付工资-Wagespayable
2153-应付福利费-Welfarepayable
2161-应付股利-Dividendspayable
2171-应交税金-Taxespayable
217101-应交增值税-Valueaddedtaxpayable
21710101-进项税额-InputVAT
21710102-已交税金-PaymentofVAT
21710103-转出未交增值税-OutgoingofunpaidVAT
21710104-减免税款-VATrelief
21710105-销项税额-OutputVAT
21710106-出口退税-RefundofVATforexport
21710107-进项税额转出-OutgoingofinputVAT
21710108-出口抵减内销产品应纳税额-MerchandiseVATfromexperttodomesticsaling
21710109-转出多交增值税-Outgoingofover-paidVAT
217102-未交增值税-UnpaidVAT
217103-应交营业税-Businesstaxpayable
217104-应交消费税-Consumertaxpayable
217105-应交资源税-Taxonnaturalresourcespayable
217106-应交所得税-Incometaxpayable
217107-应交土地增值税-Landappreciationtaxpayable
217108-应交城市维护建设税-Urbanmaintainenceandconstructiontaxpayable
217109-应交房产税-Realestatetaxpayable
217110-应交土地使用税-Landusetaxpayable
217111-应交车船使用税-Vehicleandvesselusagetaxpayable
217112-应交个人所得税-Personalincometaxpayable
2176-其他应交款-Otherfundpayable
2181-其他应付款-Otherpayables
2191-预提费用-Accuredexpenses
2201-待转资产价值-Pendingtransfervalueofassets
2211-预计负债-Estimablelibilities
2301-长期借款-Long-termloans
2311-应付债券-Bondspayable
231101-债券面值-Parvalueofbond
231102-债券溢价-Bondpremium
231103-债券折价-Bonddiscount
231104-应计利息-Accuredbondinterest
2321-长期应付款-Long-termpayable
2331-专项应付款-Specificaccountpayable
2341-递延税款-Deferredtax
3101-实收资本(或股本)-Paid-incapital(orsharecapital)
3103-已归还投资-Retiredcapital
3111-资本公积-Capitalreserve
311101-资本(或股本)溢价-Capital(orsharecaptical)premium
311102-接受捐赠非现金资产准备-Restrictedcapitalreserveofnon-cashassetsdonationreceived
311104-股权投资准备-Restrictedcapitalreserveofequityinvestments
311105-拨款转入-Governmentgrantsreceived
311106-外币资本折算差额-Foreigncurrencycapitalconversiondifference
311107-其他资本公积-Othercapitalreserve
3121-盈余公积-Surplusreserve
312101-法定盈余公积-Statutorysurplusreserve
312102-任意盈余公积-Discretionaryearningsurplus
312103-法定公益金-Statutorypublicwelfarefund
312104-储备基金-Reservefund
312105-企业发展基金-Enterprisedevelopmentfund
312106-利润归还投资-Profitreturnforinvestment
3131-本年利润-Profit&
losssummary
3141-利润分配-Distributionprofit
314101-其他转入-Otheradjustments
314102-提取法定盈余公积金-Extractforstatutorysurplusreserve
314103-提取法定公益金-Extractforstatutorypublicwelfarefund
314104-提取储备基金-Extractforreservefund
314105-提取企业发展基金-Extractforenterprisedevelopmentfund
314106-提取职工奖励及福利基金-Extractforstaffbonusandwelfarefund
314107-利润归还投资-Profitreturnofcapitalinvested
314108-应付优先股股利-Preferencesharedividendpayable
314109-提取任意盈余公积-Extractfordiscretionaryearningsurplus
314110-应付普通股股利-Ordinarysharedividendpayable
314111-转作资本(或股本)的普通股股利-Ordinarysharedividendtransfertocapital(orshare)
314115-未分配利润-Undistributedprofit
4101-生产成本-Costofproduction
410101-基本生产成本-Basicproductioncost
410102-辅助生产成本-Auxiliaryproductioncost
4105-制造费用-Manufacturingoverheads
4107-劳务成本-Laborcost
5101-主营业务收入-Salesrevenue
5102-其他业务收入-Revenuesfromotheroperations
5201-投资收益-Investmentincome
5203-补贴收入-Subsidyincome
5301-营业外收入-Non-operatingprofit
5401-主营业务成本-Costofsales
5402-主营业务税金及附加-Salestax
5405-其他业务支出-Costofotheroperations
5501-营业费用-Operatingexpenses
5502-管理费用-Generalandadministrativeexpenses
5503-财务费用-Financialexpenses
5601-营业外支出-Non-operatingexpenses
5701-所得税-Incometax
5801-以前年度损益调整-Priorperiodprofit&
lossadjustment
1-财务管理-financialmanagement
1-资金-fund
1-金融商品-financialinstrument
1-财务活动-financeactivity
1-筹资管理-financingmanagement
1-投资管理-investingmanagement
1-直接投资-directinvestment
1-间接投资-indirectinvestment
1-证券投资-securitiesinvestment
1-长期投资-long-terminvestment(orNoncurrentinvestment)
1-短期投资-short-terminvestment(ortemperoraryinvestment)
1-对内投资-internalinvestment
1-对外投资-externalinvestment
1-利润(股利)分配管理-profitanddividenddistributionmanagement
1-利润最大化-profitmaximum
1-资本利润率(每股利润)最大化-Earningspersharemaximum
1-企业价值-valueoftheenterprise
1-财务预测-financialprodiction
1-财务决策-financialdecision
1-财务预算-financialbudget
1-财务控制-financialcontrol
1-财务分析-financialanalysis
1-所得税-incometax
1-流转税-taxoncommeoditiesincirculation
1-资源税-taxon(natural)resources
1-财产税-propertytax
1-行为税-taxoneconomicactivities
1-利率-interestrate
1-纯利率-therealrisk-freerateofinterest
1-通货膨胀附加率-inflationpremium
1-风险附加率-riskpremium
- -
2-资金的时间价值-timevalueofmoney
2-终值-futurevalue
2-现值-presentvalue
2-年金-annuity
2-预付年金-annuitydue
2-永续年金-indefinteannuity
2-风险-risk
2-市场风险-marketrisk
2-企业特有风险-unsystematicrisk(orcompany-specificrisk)
2-经营风险-operatingrisk
2-财务风险-financialrisk
2-报酬-return
2-投资报酬率-returnoninvestment(ROI)
2-无风险报酬率-returnonriskfreeinvestment
2-风险报酬率-returnonriskinvestment
2-期望值-expectedrateofreturn
2-方差-variance
2-标准差-standarddeviation
2-标准差系数-coefficientofvariance
2-成本性态分析-costbehavioranalysis
2-本量利分析-costvolumeprfoitanalysis(CVPanalysis)
2-变动成本-variablecost
2-固定成本-fixedcost
2-混合成本-mixedcost
2-高低点法-high-lowmethod
2-散布图法-scattered-pointsgraphingmethod
2-一元直线回归法-regressionanalysismethod
2-技术测定法-industrialengineeringmethod
2-直接分析法-directanalysis
2-边际贡献-contributionmargin
2-边际贡献率-contributionmarginrate
2-变动成本率-variablecostrate
2-保本分析-break-evenanalysis
2-保利分析-targetprofitanalysis
2-安全边际量-safetymargins
2-安全边际额-salesrevenueonsafeymargins
3-筹资决策-financingdecision
3-吸收直接投资-Absoptioninvestment
3-发行股票-stockissuance
3-发行债券-bondsissuance
3-融资租赁-capitallease
3-商业信用-commercialtrustorcommercialcredit
3-销售百分比法-Percentageonsalesmethod
3-每股价格-pricepershare
3-优先股筹资-preferredstockfinancing
3-留存收益-retainedearnings
3-补偿性余额-compensationbalance
3-名义利率-nominalrate
4-资本成本-costofcapital
4-资本结构-capitalstructure
4-资本成本率-thecostofcapitalrate
4-综合资本-comprehesivecapital
4-边际资本成本-marginalcostofcapital
4-经营杠杆-operatingleverage
4-财务杠杆-financeleverage
4-综合杠杆-comprehensiveleverage
4-资本结构的优化-optimalcaptialstructure
5-项目投资-projectinvestment
5-投资-investment
5-现金流量-cashflows
5-营业收入-operatingrevenue
5-固定资产-fixedassets
5-流动资金-workingcapital
5-付现成本(或经营成本)-operatingcost
5-变动成本-variablecost
5-固定成本-fixedcost
5-折旧额及摊销额-depreciationoramortizationamount
5-现金净流量-netcashflows
5-年现金流入量-annualcashinflows
5-年现金流出量-annualcashoutflows
5-净利润-netincome
5-沉落成本-sunkcost
5-机会成本-opportunitycost
5-净营运资金-networkingcapital
5-非贴现指标-non-dicountingindex
5-净现值-netpresentvalue
5-净现值率-therateofnetpresentvalue
5-现值指数-presentvalueindex
5-内含报酬率-internalrateofreturn
5-投资风险-riskofinvestment
6-证券投资-investmentinsecurities
6-债券投资-debtinvestment
6-股票投资-equtiyinvestment
6-组合投资-investmentinportfolio
6-基金投资-investmentinfunds
6-委托买卖-commisssionbusiness
6-债券的价值-valueofbonds
6-股票的价值-valueofstocks
6-系统性风险-systematicrisk
6-市场风险-marketrisk
6-利率风险-riskofinterestrate
6-购买力风险-purchasepowerrisk
6-非系统性风险-non-systematicrisk
6-行业风险-industrialrisk
6-经营风险-operatingrisk
6-违约风险-riskondefault
7-货币资金平均持有量-precautionarybalancesofcash
7-应收账款-accountsreceivable
7-坏账成本-bad-debtexpenseorcost
7-信用政策-creditpolicy
7-现金折扣-cashdiscoun