财务会计

accrual basis 权责发生制
Asset 资产
balance sheet资产负债表
capital adequacy ratio 资本充足率
cash basis 收付实现制
cash flow statement 现金流量表
double entry method 复式记账法
Expenses费用
Fair value公允价值
financial reports 财务报告
going concern 持续经营
guarantee 担保
Historical cost历史成本
Impairment 减值
impairment provision减值准备
income statement利润表
Liabilities负债
Maturity 到期
Net realizable value可变现净值
Owners’ Equity 所有者权益
post-amortization costs摊余成本
Present value现值
Profit 利润
Replacement cost重置成本
stewardship 受托责任
transferor转出方
transferee转入方
1.资产类科目Assets
　　现金：Cash and cash equivalents
　　银行存款：Bank deposit
　　应收账款：Account receivable
　　应收票据：Notes receivable
　　应收股利：Dividend receivable
　　应收利息：Interest receivable
　　其他应收款：Other receivables
    原材料：Raw materials
　　在途物资：Materials in transport
　　库存商品：inventory
　　存货跌价准备：provision for the decline in value of inventories
　　坏账准备：Allowance for doubtful acounts
　　待摊费用：Prepaid expense
    交易性金融资产：Trading financial assets
　　持有至到期投资：held-to-maturity investment
　　可供出售金融资产：Available-for-sale financial assets
　　短期投资：Short-term investment
　　长期股权投资：Long-term equity investment
　　固定资产：Fixed assets
　　累计折旧：Accumulated depreciation
　　在建工程：Construction-in-process
　　固定资产减值准备：provision for the decline in value of fixed assets
　　无形资产：Intangible assets
　　累计摊销：Accumulated amortization
　　商誉：Goodwill
　　递延所得税资产：deferred tax assets （DTA）

2.负债类Liability
　　短期借款：Short-term loans/ borrowing
　　长期借款：Long-term loans/ borrowing
　　预收账款：advance from customers/ Deposit received
　　应付票据：Notes payable
　　应付账款：Account payable
　　应付工资薪酬：wages payable
　　应付股利：Dividends payable
　　应付利息：Interest payable
　　应交税费：Tax payable
　　其他应付款：Other payables
　　递延所得税负债：Deferred tax liabilities
　　
3.所有者权益类 OWNERS' EQUITY
　　实收资本：Paid-in capital
　　资本公积：Additional paid-in capital
    盈余公积：Surplus reserves
　　未分配利润：Retained earnings

4.成本类科目Cost
　　生产成本：Manufacturing Cost
　　制造费用：Manufacturing overhead
　　劳务成本：labor costs
　　研发支出：R & D expenditure

5.损益类Profit and loss
    主营业务收入：Main operating revenue
　　其他业务收入：Other operating revenue
　　营业外收入：Non-operating income
　　投资收益：Investment income
　　产品销售收入：sales revenue
　　主营业务成本：Main operating costs；cost of goods sold / cost of sales
　　其他业务支出：Other operating costs
　　营业外支出：Non-operating expenditure
　　销售费用：Selling expense（advertisement）
　　管理费用：General and administration expense （G&A expense）
　　财务费用：Finance expense
　　公允价值变动损益：Gain/loss of the change of fair value
　　所得税：Income tax

流动资产

Allowance Method  备抵法
Bad debts坏账
Cash 现金
Cash Discounts现金折扣
Cash Equivalents 现金等价物
consigned goods代销存货
Current Asset 流动资产
Direct Write-Off直接转销法
finished products完工产品
FIFO, First-in-first-out 先进先出法
general and administrative expenses管理费用
goods in transit在途存货
Gross Method总价法
Inventory 存货
LIFO: Last-in-first-out后进先出法
Maturity 到期
Merchandise 商品
Net Method净价法
NRV(Net Realizable Value) 可变现净值
Notes Receivable应收票据
Periodic system定期盘存
Perpetual system永续盘存
physical count 盘点
purchase costs采购成本
Specific Identification个别认定法
the provision for the loss on decline in value of inventories存货跌价准备
Trade Discounts商业折扣
Receivables 应收款
work in progress 在产品

非流动资产

Accumulated amortization  累计摊销
Amortization 摊销
capitalize资本化
Construction-in-process  在建工程
Costs Subsequent to Acquisition后续支出
Discard 报废
Depreciation折旧
Disposal 处置
double declining balance method双倍余额递减法
expense费用化
fiscal year 会计年度
fixed assets 固定资产
Goodwill 商誉
Impairment 减值
Intangible Asset 无形资产
Noncurrent Asset 非流动资产
recoverable amount 可收回金额
research and development(R&D) 研发
salvage value 残值
sum of the years digits年数总和法
the straight-line method直线法
unit of production method工作量法
useful life 使用寿命

负债

Glossary
Contingency 或有事项
Contingent 或有的
contingent asset或有资产
contingent Liability或有负债
Coupon息票
Current liability 流动负债
Discount折价
effective yield有效利率
face value面值
interest利息
Liability 负债
loss contract亏损合同
Market rate市场利率

nominal rate名义利率
Off-Balance-Sheet Financing表外融资
Operating Leases经营租赁
Capital leases 融资租赁
par 面值
pending litigation 未决诉讼
Premium溢价
principal本金
virtually certain基本确定

投资

available for sale 可供出售
Consolidate 合并
Control 控制
Debt securities债务证券
Derivative 衍生品
Equity securities权益性证券
Financial Asset 金融资产
Held-to-maturity 持有至到期
Investee 被投资人
Issuer 发行方
Repurchase 回购
post-amortization cost 摊余成本
Security 有价证券
Significant influence 重大影响
Trading financial assets交易性金融资产
Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:
Trading financial assets交易性金融资产and
the financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产；
the investments which will be held to their maturity;
持有至到期投资
loans and the account receivables; and贷款和应收款项
Financial assets available for sale.可供出售金融资产

所有者权益(股东权益)

Additional paid-in capital资本公积
cash-settled share-based payment以现金结算的股份支付
equity-settled share-based payment以权益结算的股份支付
grant date授予日
Owners’ equity 所有者权益
Net asset净资产
Paid-in capital （paid-up）实收资本
percentage-of-completion method完工百分比
real interest method实际利率法
Retained earnings留存收益
royalty revenue使用费收入
sales discounts and allowance销售折扣与折让
sales return销售退回
Surplus reserves盈余公积
vesting date行权日

其他会计准则

Accounting changes 会计变更
changes in policy, changes in estimates, and corrections of errors 会计政策、会计估计变更及会计差错更正
deductible temporary differences可抵扣暂时性差异
Deferred taxes 递延所得税
finance lease / capital lease融资租赁
income tax 所得税
Leases租赁
Lessee 承租人
Lessor 出租人
operating lease经营租赁
prospectively未来适用
retrospectively追溯
reverse 转回
taxable income需纳税收入/应纳税收入
taxable temporary differences应税暂时性差异
Temporary differences 暂时性差异

财务报表列报

Balance sheet 资产负债表
call option买入期权
convertible bonds 可转换债券
Dilute 稀释
Direct method直接法
EPS（Earnings Per Share）每股收益
Free Cash Flow(FCF) 自由现金流
Gains利得
Income statement 利润表
indirect method间接法
Interim reports 中期报告
Losses亏损
Multiple-Step Income Statement多步式损益表
Single-Step Income Statement 单步式损益表
Notes附注
Option 期权
statement of cash flow 现金流量表
taxable income需纳税收入/应纳税收入
taxable temporary differences应税暂时性差异
Temporary differences 暂时性差异