财务会计专有名词文档格式.docx

财务会计专有名词文档格式.docx

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1501--Accountsreceivable1131-应收帐款固定资产-Fixedassets-cost

1502-累计折旧1133-其他应收款-Otherreceivable-Accumulateddepreciation

1505-固定资产减值准备-Provisionforimpairment坏账准备1141--Provisionforbaddebts

offixedassets

-Advancetosuppliers1151-预付账款1601-工程物资应收补贴款1161--Subsidyreceivable-Constructionmaterial

160101-物资采购专用材料-Materialspurchased-Specificpurposematerials1201-160102-1211-专用设备-Specificpurposeequipments原材料-Rawmaterials

160103-包装物1221-预付大型设备款-Prepayments-Containers

formajor

equipments

1231-低值易耗品-Lowcostandshortlivedarticles

160104-为生产准备的工具-Costvariancesofmaterial1232-材料成本差异及器具-Toolsand

instrumentspreparedforproduction自制半成品1241--Semi-finishedproducts

1603--Merchandiseinventory1243-库存商品在建工程-Constructioninprocess

1605-在建工程减值准备-Provisionandsellingbetween商品进销差价1244--Marginforimpairment

ofconstructioninprocess

purchasingpriceonmerchandise

1701-固定资产清理forconsignment-Material委托加工物资1251-on-Disposaloffixedassets

1801-无形资产-Intangibleassets

furtherprocessing

1815-未确-Goodsonconsignment-out委托代销商品1261-认融资费用-Unrecognizedfinacing

charges

受托代销商品1271--Goodsonconsignment-in

-Long-termdeferredexpenses

长期待摊费用1901-of

impairmentfor-Provison存货跌价准备1281-

1911-待处理财产损溢-Profit&

lossofassets217109-应交房产税-Realestatetaxpayable

217110-应交土地使用税pendingdisposal

-Landusetaxpayable

217111-应交车船使用税-Vehicle损资产溢-Profit&

lossofandvesselusage191101-待处理流动taxpayable

current-assetspendingdisposal

217112-应交个溢固定资产损-Profit&

lossof人所得税-Personalincometax待191102-处理payable

fixedassetspendingdisposal

2176-其他应交款-Short-termloans-Otherfundpayable2101-短期借款2181--Notespayable其他应付款-Otherpayables2111-应付票据2191-2121-应付账款-Accountspayable预提费用-Accuredexpenses

2201-待转资产-Advancefromcustomers价值-Pendingtransfervalueof2131-预收账款assets2141-代销商品款-Accountsofconsignedgoods

2211-预计负债应付工资2151--Wagespayable-Estimablelibilities

2301-长期借款-Welfarepayable2153-应付福利费-Long-termloans

2311-应付债券-Bondspayable2161-应付股利-Dividendspayable

231101-债券面值-Parvalueofbond2171-应交税金-Taxespayable

231102-债券溢价应交增值税217101--Valueaddedtaxpayable-Bondpremium

231103-债券折价-InputVAT21710101-进项税额-Bonddiscount

231104-应计利息21710102-已交税金-PaymentofVAT

-Accuredbondinterest

2321-unpaid21710103-转出未交增值税-Outgoingof长期应付款-Long-termpayable

2331-VAT

专项应付款-Specificaccountpayable

2341-21710104-减免税款递延税款-Deferredtax

-VATrelief

3101-实收资本（或股本）21710105-销项税额-OutputVAT

-Paid-incapital（orshare

capital）

-RefundofVATforexport21710106-出口退税3103-已归还投资进项税额转出21710107--OutgoingofinputVAT-Retiredcapital

3111-减口21710108-出抵内资本公积-Capitalreserve

额纳品销产应税311101-资本（或股本）溢价-MerchandiseVATfromexperttodomesticsaling-Capital（orshare

captical）premium

21710109-over-paidof转出多交增值税-Outgoing

311102-接受捐赠非现金VAT

资产准备-Restricted

capitalreserveofnon-cashassetsdonationreceived217102-未交增值税-UnpaidVAT

311104-股权投资准备-Restricted-Businesstaxpayable217103-应交营业税capitalreserve

ofequity217104-investments

应交消费税-Consumertaxpayable

311105-交217105-应资resourcesnatural-Tax税源on拨款转入-Governmentgrantsreceived

311106-外payable

币资本折算差额-Foreigncurrency

capitalconversiondifference

217106--Incometaxpayable

应交所得税311107-tax其他资本公积-Othercapitalreserveappreciation-Land地增值税应交土217107-3121-盈余公积payable

-Surplusreserve

312101-法定盈余公积-Statutorysurplusreservemaintainence-Urban应交城市维护建设税217108-earning

-Discretionary积公余盈意任312102-andconstructiontaxpayable

surplus

5201-投资收益-Investmentincome

5203-补贴收入312103-法定公益金-Statutorypublicwelfarefund-Subsidyincome

5301-营业外收入-Non-operatingprofit储备基金312104--Reservefund

5401-主营业务成本development-Costofsales发展基金-Enterprise312105-企业5402-fund

主营业务税金及附加-Salestax

5405-其他业务支出-Costofotheroperations312106-利润归还投资-Profitreturnforinvestment

5501-营业费用-Operatingexpenses

本年利润3131--Profit&

losssummary

5502-管理费3141-利润分配-Distributionprofit用-Generalandadministrative

expenses

-Otheradjustments

314101-其他转入5503-财务费用-Financialexpenses314102-提取法定盈余公积金-Extractforstatutory

5601-营业外支出surplusreserve

-Non-operatingexpenses

5701-所得税statutory益取提法定公金-Extractfor-Incometax

314103-5801-以前年度损益调整-Priorperiodprofit&

losspublicwelfarefund

adjustment

-Extractforreservefund314104-提取储备基金1-for-Extractenterprise财务管理-financialmanagement314105-提取企业发展基金1-资金developmentfund

-fund

1-金融商品-financialinstrumentfor利奖提314106-取职工励及福基金-Extract

-financeactivity财务活动staffbonusandwelfarefund

1--financingmanagement筹资管理capital-Profitreturnof1-资润314107-利归还投-investingmanagement1-投资管理invested

-directinvestment1-直接投资股先付314108-应优股利-Preferenceshare

-indirectinvestment1-dividendpayable

间接投资-securitiesinvestment

任提314109-取意盈余1--Extract积for证券投资公Noncurrentdiscretionaryearningsurplus

investment（or1-长期投资-long-term

investment）

314110-dividendshare应付普通股股利-Ordinary

-short-terminvestment（ortemperorary短期投资1-payable

）股（资转314111-作本或本的股通股利普-internalinvestmentcapital（orto对内投资1-transfershare-Ordinarydividend

-externalinvestment

对外投资share）

1-dividendand-profit配管-Undistributedprofit314115-未分配利润理分（1-利润股利）distributionmanagement生产成本4101--Costofproduction

-profitmaximum

基本生产成本410101-利润最大化-Basicproductioncost1-per辅助生产成本410102-资本利润率（每股利润）最大化1--Earnings-Auxiliaryproductioncost

sharemaximum

4105-制造费用-Manufacturingoverheads

-valueoftheenterprise4107-企业价值1--Laborcost劳务成本-financialprodiction财务预测-Salesrevenue

主营业务收入5101-1--financialdecision入收务业他其5102-财务决策1-other-Revenuesfrom

-financialbudget

财务预算1-operations

1-财务控制-financialcontrol2-高低点法-high-lowmethod

2-财务分析-financialanalysis散布图法-scattered-pointsgraphingmethod1-2-一元直线回归法1-所得税-incometax

-regressionanalysismethod

2-技术测定法1-流转税-taxoncommeoditiesincirculation-industrialengineeringmethod

2-直接分析法-directanalysis1-资源税-taxon（natural）resources

2-边际贡献-contributionmargin1-财产税-propertytax

2-边际贡献率-taxoneconomicactivities-contributionmarginrate1-行为税2-1-利率-interestrate

变动成本率-variablecostrate

2-保本分析-therealrisk-freerateofinterest-break-evenanalysis纯利率1-2-1-通货膨胀附加率-inflationpremium保利分析-targetprofitanalysis

2-安全边际量-safetymargins1-风险附加率-riskpremium

2-安全边际额--salesrevenueonsafeymargins-

--timevalueofmoney2-资金的时间价值-

3-筹资决策2-终值-futurevalue-financingdecision

3-现值-presentvalue吸收直接投资-Absoptioninvestment2-3-年金2--annuity发行股票-stockissuance

3-发行债券-bondsissuance-annuitydue2-预付年金3-融资租赁-capitallease

2-永续年金-indefinteannuity

3--risk

2-风险商业信用-commercialtrustorcommercialcredit

3-销售百分比法-Percentageonsalesmethod市场风险2--marketrisk

3-每股价格-pricepershare

险有业2-企特风-unsystematicrisk（or

3-company-specificrisk）优先股筹资-preferredstockfinancing

3-2-留存收益-retainedearnings经营风险-operatingrisk

3--financialrisk2-财务风险补偿性余额-compensationbalance

3-名义利率报酬2--return

-nominalrate

--returnoninvestment（ROI）2-投资报酬率-

4-无风险报酬率2--returnonriskfreeinvestment资本成本-costofcapital

4-2--returnonriskinvestment资本结构-capitalstructure风险报酬率4-2-资本成本率期望值-expectedrateofreturn-thecostofcapitalrate

4-2-综合资本-comprehesivecapital-variance

方差4--standarddeviation边际资本成本-marginalcostofcapital标准差2-4-经营杠杆-operatingleverage-coefficientofvariance2-标准差系数4-财务杠杆-financeleverage成本性态分析2--costbehavioranalysis

4-综合杠杆（CVPanalysisprfoit-cost本量利分析2-volume-comprehensiveleverage

4-资本结构的优化-optimalcaptialstructureanalysis）

-variablecost变动成本2---

5--fixedcost固定成本2-项目投资-projectinvestment

-investment

投资5--mixedcost

混合成本2-

5-现金流量-cashflows6-违约风险-riskondefault

--5-营业收入-operatingrevenue

7-货币资金平均持有量-fixedassets-precautionarybalancesof5-固定资产cash

5-流动资金-workingcapital

7-应收账款-accountsreceivable5-付现成本（或经营成本）-operatingcost

7-坏账成本-variablecost-bad-debtexpenseorcost5-变动成本7-信用政策-creditpolicy5-固定成本-fixedcost

7-现金折扣amortization-cashdiscount5-折旧额及摊销额-depreciationor

7-存货管理-inventorymanagementamount

8-利润分配-profitdistribution5-现金净流量-netcashflows

8-股利分配-dividenddistribution5-年现金流入量-annualcashinflows

8-现金股利-cashdividend年现金流出量5--annualcashoutflows

8-股票股利-netincome5-净利润-stockdividend

8-股利宣告日5-沉落成本-sunkcost-dividenddeclarationdate

8-机会成本-opportunitycost股利发放日-dividendpaymentdate5-净营运资金5--networkingcapital--

9-5-非贴现指标财务预算-financialbudget-non-dicountingindex

9-固定预算净现值5--netpresentvalue

-fixedbudget

9--therateofnetpresentvalue弹性预算-flexiblebudget5-净现值率9-5-增量预算-incrementalbudget现值指数-presentvalueindex

9--internalrateofreturn5-内含报酬率零基预算-currentperiodbudget

9-赤字预算-unbalancedbudget