财务会计专有名词文档格式.docx
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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
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