Accounting system 会计系统   Account 帐户

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书

Certificate Public Accountant注册会计师  
Cost accounting 成本会计 External users 外部使用者
Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室
Income statement 损益表             Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会 Integrity 整合性
Internal auditing 内部审计            Internal control structure 内部控制结构
Internal Revenue Service 国内收入署      Internal users 内部使用者
Management accounting 管理会计         Return of investment 投资回报
Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表 Statement of financial position 财务状况表
Tax accounting 税务会计    Accounting equation 会计等式
Articulation 勾稽关系    Assets 资产
Business entity 企业个体    Capital stock 股本
Corporation 公司    Cost principle 成本原则
Creditor 债权人    Deflation 通货紧缩
Disclosure 批露    Expenses 费用   Window dressing 门面粉饰
Financial statement 财务报表    Financial activities 筹资活动
Going-concern assumption 持续经营假设    Inflation 通货膨涨
Investing activities 投资活动     Liabilities 负债
Negative cash flow 负现金流量    Operating activities 经营活动
Owner's equity 所有者权益    Partnership 合伙企业
Positive cash flow 正现金流量    Retained earning 留存利润
Revenue 收入    Sole proprietorship 独资企业
Solvency 清偿能力    Stable-dollar assumption 稳定货币假设
Stockholders 股东    Stockholders' equity 股东权益

资产负债表 Balance Sheet
资 产 ASSETS
流动资产： Current asset
货币资金 Cash（currency fund）Bank
短期投资 Short-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interests receivable
应收账款 Accounts receivable
其他应收款 Other receivable
预付账款 Advances to suppliers
应收补贴款 Subsidies receivable
存货 Inventories
待摊费用 Prepaid expenses
一年内到期的长期债券投资 Long-term investments maturing within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资： LONG TERM INVESTMENTS
长期股权投资 Long-term equity investment
长期债权投资 Long-term debt investment
长期投资合计 Total long term investment
固定资产： FIXED ASSETS：
固定资产原值 Fixed assets-cost
减：累计折旧 Less：Accumulated depreciation
固定资产净值 Fixed assets-net value
减：固定资产减值准备 Less: Impairment of fixed assets
固定资产净额 Fixed assets-book value
工程物资 Materials for projects
在建工程 Construction in progress
固定资产清理 Disposal of fixed assets
固定资产合计 Total Fixed Assets
无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS:
无形资产 Intangible assets
长期待摊费用 Long-term deferred expenses
其他长期资产 Other long-term assets
无形资产及其他资产合计 Total intangible assets and other assets
递延税项 Deferred tax
递延税款借项 Deferred tax debit
资产总计 TOTAL ASSETS


负债及所有者权益（或股东权益） LIABILITIES AND OWNER`S EQUITY
流动负债： CURRENT LIABILITIES
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
预收账款 Advances from customers
应付工资 Accrued payroll
应付福利费 Accrued Employee’s welfare expenses
应付股利 Dividends payable
未交税金 Taxes payable
其他应交款 Other taxes and expenses payable
其他应付款 Other payables
预提费用 Accrued expenses
预提负债 Provisions
一年内到期的长期负债 Long-term liabilities due within one year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债： LONG-TERM LIABILITIES：
长期借款 Long-term loans
应付债券 Bonds payable
长期应付款 Long-term accounts payable
专项应付款 Specific accounts payable
其他长期负债 Other long-term liabilities
长期负债合计 Total long-term liabilities
递延税项： Deferred tax
递延税款贷项 Deferred tax credit
负债合计 Total other liabilities
所有者权益：（或股东权益） OWNER`S EQUITY
实收资本（或股本） Paid-in capital
减：已归还投资 Less：Investments returned
实收资本（或股本）净额 Paid-in capital-net
资本公积 Capital surplus
盈余公积 Surplus from profits
其中：法定公益金 Including：statutory public welfare fund
未分配利润 Undistributed profit
所有者权益（或股东权益）合计 Total owner`s equity
负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY
损益表 Profit and Loss Statement
项目 ITEMS
一、营业收入 Income from main
减：营业成本 Less：Cost of main operation
营业税金及附加 Tax and additional expense
二、经营利润 Income from main operation
加：其他业务利润 Add：Income from other operation
减：营业费用 Less：Operating expense
管理费用 General and administrative expense
财务费用 Financial expense
三、营业利润 Operating Income
加：投资收益 Add：Investment income
补贴收入 Income from subsidies
营业外收入 Non-operating income
减：营业外支出 Less：Non-operating expense
四、利润总额 Income before tax
减：所得税 Less：Income tax
五、净利润 NET INCOME

一、企业财务会计报表封面 FINANCIAL REPORT COVER
报表所属期间之期末时间点 Period Ended
所属月份 Reporting Period
报出日期 Submit Date
记账本位币币种 Local Reporting Currency
审核人 Verifier
填表人 Preparer

二、资产负债表 Balance Sheet
资产 Assets
流动资产 Current Assets
货币资金 Bank and Cash
短期投资 Current Investment
一年内到期委托贷款 Entrusted loan receivable due within one year
减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year
减：短期投资跌价准备 Less: Impairment for current investment
短期投资净额 Net bal of current investment
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
减：应收账款坏账准备 Less: Bad debt provision for Account receivable
应收账款净额 Net bal of Account receivable
其他应收款 Other receivable
减：其他应收款坏账准备 Less: Bad debt provision for Other receivable
其他应收款净额 Net bal of Other receivable
预付账款 Prepayment
应收补贴款 Subsidy receivable
存货 Inventory
减：存货跌价准备 Less: Provision for Inventory
存货净额 Net bal of Inventory
已完工尚未结算款 Amount due from customer for contract work
待摊费用 Deferred Expense
一年内到期的长期债权投资 Long-term debt investment due within one year
一年内到期的应收融资租赁款 Finance lease receivables due within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资 Long-term investment
长期股权投资 Long-term equity investment
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减：长期股权投资减值准备 Less: Impairment for long-term equity investment
减：长期债权投资减值准备 Less: Impairment for long-term debt investment
减：委托贷款减值准备 Less: Provision for entrusted loan receivable
长期投资净额 Net bal of long-term investment
其中：合并价差 Include: Goodwill (Negative goodwill)
固定资产 Fixed assets
固定资产原值 Cost
减：累计折旧 Less: Accumulated Depreciation
固定资产净值 Net bal
减：固定资产减值准备 Less: Impairment for fixed assets
固定资产净额 NBV of fixed assets
工程物资 Material holds for construction of fixed assets
在建工程 Construction in progress
减：在建工程减值准备 Less: Impairment for construction in progress
在建工程净额 Net bal of construction in progress
固定资产清理 Fixed assets to be disposed of
固定资产合计 Total fixed assets
无形资产及其他资产 Other assets & Intangible assets
无形资产 Intangible assets
减：无形资产减值准备 Less: Impairment for intangible assets
无形资产净额 Net bal of intangible assets
长期待摊费用 Long-term deferred expense
融资租赁——未担保余值 Finance lease – Unguaranteed residual values
融资租赁——应收融资租赁款 Finance lease – Receivables
其他长期资产 Other non-current assets
无形及其他长期资产合计 Total other assets & intangible assets
递延税项 Deferred Tax
递延税款借项 Deferred Tax assets
资产总计 Total assets
负债及所有者（或股东）权益 Liability & Equity
流动负债 Current liability
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
已结算尚未完工款
预收账款 Advance from customers
应付工资 Payroll payable
应付福利费 Welfare payable
应付股利 Dividend payable
应交税金 Taxes payable
其他应交款 Other fees payable
其他应付款 Other payable
预提费用 Accrued Expense
预计负债 Provision
递延收益 Deferred Revenue
一年内到期的长期负债 Long-term liability due within one year
其他流动负债 Other current liability
流动负债合计 Total current liability
长期负债 Long-term liability
长期借款 Long-term loans
应付债券 Bonds payable
长期应付款 Long-term payable
专项应付款 Grants & Subsidies received
其他长期负债 Other long-term liability
长期负债合计 Total long-term liability
递延税项 Deferred Tax
递延税款贷项 Deferred Tax liabilities
负债合计 Total liability
少数股东权益 Minority interests
所有者权益（或股东权益） Owners’ Equity
实收资本（或股本） Paid in capital
减；已归还投资 Less: Capital redemption
实收资本（或股本）净额 Net bal of Paid in capital
资本公积 Capital Reserves
盈余公积 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未确认投资损失 Unrealised investment losses
未分配利润 Retained profits after appropriation
其中：本年利润 Include: Profits for the year
外币报表折算差额 Translation reserve
所有者（或股东）权益合计 Total Equity
负债及所有者（或股东）权益合计 Total Liability & Equity

三、利润及利润分配表 Income statement and profit appropriation
一、主营业务收入 Revenue
减：主营业务成本 Less: Cost of Sales
主营业务税金及附加 Sales Tax
二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)
加：其他业务收入 Add: Other operating income
减：其他业务支出 Less: Other operating expense
减：营业费用 Selling & Distribution expense
管理费用 G&A expense
财务费用 Finance expense
三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)
加：投资收益（亏损以“—”填列） Add: Investment income
补贴收入 Subsidy Income
营业外收入 Non-operating income
减：营业外支出 Less: Non-operating expense
四、利润总额（亏损总额以“—”填列） Profit before Tax
减：所得税 Less: Income tax
少数股东损益 Minority interest
加：未确认投资损失 Add: Unrealised investment losses
五、净利润（净亏损以“—”填列） Net profit ( - means loss)
加：年初未分配利润 Add: Retained profits
其他转入 Other transfer-in
六、可供分配的利润 Profit available for distribution( - means loss)
减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
提取储备基金 Appropriation of reserve fund
提取企业发展基金 Appropriation of enterprise expansion fund
利润归还投资 Capital redemption
七、可供投资者分配的利润 Profit available for owners' distribution
减：应付优先股股利 Less: Appropriation of preference share's dividend
提取任意盈余公积 Appropriation of discretionary surplus reserve
应付普通股股利 Appropriation of ordinary share's dividend
转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利润 Retained profit after appropriation
补充资料： Supplementary Information:
1． 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments
2． 自然灾害发生损失 Losses from natural disaster
3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies
4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates