中英对照会计术语表
Ａ股（或甲类股份） A share
安装成本 installation cost
安装费收入 installation fees revenue
Ｂ股（或乙类股份） B share
半成品 mi-finished goods
半年度报告 half-yearly report
包装材料（或包装物） packaging material
包装容器 container
熊猫的英语怎么写保留次级权益 subordinated retained interests 保费收入 premium revenue
保险费用 insurance expens
保险合同 insurance contracts
保险赔偿 insurance compensation
保险人 insurer
保险事故 insured event
保险索赔 insurance claim
保险责任 insurance obligations
备查账簿 memorandum book
备件 spare parts
备用现金 cash in till
背书 endorment
背书人（或承兑人） endorr
被担保方 cured party
被购方 acquiree
被合并方 combined party
语语
被套期项目 hedged items
被投资单位表决权 voting rights of an investee enterpri
本金 principal
本金偿还 principal repayments
爱的繁体字怎么写本年年初余额 beginning balance of current year
本年年末余额 ending balance of current year
本年（所有者权益）增减变动金额 changes in owners’ equity for current year
本期净资产增加数 net asts that increa during the period
本期收入 income for the period
本月材料成本差异率 material cost variance rate for the month
本月收入材料的成本差异 cost variance of material received during the month
本月收入材料的计划成本 material received during the month at planned cost
本质差别 differ in substance
比较会计报表 comparative accounting statements
比较信息 comparative information
变动率 rate of change
表决控制权 vote control
铁板面
表决权 vote
波动率 votality rate
补价 boot
补缴税款 back tax
补充信息 supplementary information
补贴 subsidies
不动产抵押 real estate mortgage
不可撤销授信承诺（即贷款承诺） non-cancellable credit commitments (i.e. loan commitment)
不利影响 adver effect
不切实可行 impracticable
不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve cash receipts or payments
不限量发行 tap issue
部门开支 departmental expens
猴子理论
10%重要性标准 10% threshold
材料 material
材料成本差异 material cost variance
材料费 material costs
财产保险费 property insurance expen
财务报表列报 prentation of financial statements
hou的复数财务（会计）报告 financial (accounting) reports
财务报告批准报出日 date when financial statements are authorized for issue
财务报告舞弊或差错 fraud or errors in financial report
财务担保合同 financial guarantee contract
财务费用 financial expens
财务管理 financial management
财务机构 financial institutes
财务困难 financial difficulty
财务业绩 financial performance
财务影响 financial effect
财务状况 financial position
裁定费（或评定印花税额手续费，或评估契据费） adjudication fee
裁定破产 adjudged bankrupt字母发音
裁定破产人 adjudicated bankrupt
裁定无力偿还债务 adjudication of insolvency
采购成本 cost of purcha
参数 parameter
仓储费用 storage costs
次要报告形式 condary reporting format
次要分部 condary gments
从价费 ad valorem fee
从价关税 ad valorem tariff
从价税（或按值征税） ad valorem duty
白居易的简介从价税制 ad valorem duty system
从子公司、联营企业或合营企业分回利润而收到的现金 profits received in cash from subsidiaries, associates and joint ventures
存出投资款 investment paid
存放银行同业的结余 balance with other banks
存货 inventory
存货成本 cost of goods purchad/manufactured (or inventoriable cost)
存栏待售的牲畜 livestock raid for sale
存货跌价准备 provision for decline in value of inventories
存货跌价损失 loss from decline in value of inventories
存货过时 inventories obsolescence
存货毁损 damages of inventory
存款利息收入 interest income from deposit
存货盘点 inventory-taking
存货实物盘点 physical inventory taking
存货实有数量 physical quantity of inventory
差旅费 traveling expens
产成品 finished goods
产畜和役畜 productive livestock and draught animals
产出能力 output capacity
产量法 unit-of-output method
产品安全保证 product warranties
产品的规格、型号及最终用途 specification, model and terminal u purpo of products
产品销售收入 revenue from goods sold
长期待摊费用摊销 amortisation of long-term prepaid expens
长期股权投资 long-term equity investment
长期股权投资减值 impairment of long-term equity investment
长期健康险责任准备金 provision for obligations arising on long-term health insurance contracts
长期借款 long-term borrowings
