财务会计专有名词.docx

财务会计专有名词.docx

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财务会计专有名词

会计科目

1001-现金-Cashonhand

1002-银行存款-Cashinbank

1009-其他货币资金-Othermonetaryfund

100901-外埠存款-Depositinothercities

100902-银行本票-Cashier'scheque

100903-银行汇票-Bankdraft

100904-信用卡-Creditcard

100905-信用保证金-Deposittocreditor

100906-存出投资款-Cashininvestingaccount

1101-短期投资-Short-terminvestments

110101-股票-Short-termstockinvestments

110102-债券-Short-termbondinvestments

110203-基金-Short-termfundinvestments

110110-其他-Othershort-terminvestments

1102-短期投资跌价准备-Provisionforlossondeclineinvalueofshort-terminvestments

1111-应收票据-Notesreceivable

1121-应收股利-Dividendsreceivable

1131-应收帐款-Accountsreceivable

1133-其他应收款-Otherreceivable

1141-坏账准备-Provisionforbaddebts

1151-预付账款-Advancetosuppliers

1161-应收补贴款-Subsidyreceivable

1201-物资采购-Materialspurchased

1211-原材料-Rawmaterials

1221-包装物-Containers

1231-低值易耗品-Lowcostandshortlivedarticles

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