中英对照会计术语表.pdf

中英对照会计术语表

Ａ股（或甲类股份）Ashare

安装成本installationcost

安装费收入installationfeesrevenue

Ｂ股（或乙类股份）Bshare

半成品semi-finishedgoods

半年度报告half-yearlyreport

包装材料（或包装物）packagingmaterial

包装容器container

保留次级权益subordinatedretainedinterests

保费收入premiumrevenue

保险费用insuranceexpenses

保险合同insurancecontracts

保险赔偿insurancecompensation

保险人insurer

保险事故insuredevent

保险索赔insuranceclaim

保险责任insuranceobligations

备查账簿memorandumbook

备件spareparts

备用现金cashintill

背书endorsement

背书人（或承兑人）endorser

被担保方securedparty

被购方acquiree

被合并方combinedparty

被套期项目hedgeditems

被投资单位表决权votingrightsofaninvesteeenterprise

本金principal

本金偿还principalrepayments

本年年初余额beginningbalanceofcurrentyear

本年年末余额endingbalanceofcurrentyear

本年（所有者权益）增减变动金额changesinowners’equityforcurrentyear

本期净资产增加数netassetsthatincreaseduringtheperiod

本期收入incomefortheperiod

本月材料成本差异率materialcostvariancerateforthemonth

本月收入材料的成本差异costvarianceofmaterialreceivedduringthe

month

本月收入材料的计划成本materialreceivedduringthemonthatplanned

cost

本质差别differinsubstance

比较会计报表comparativeaccountingstatements

比较信息comparativeinformation

变动率rateofchange

表决控制权votecontrol

表决权vote

波动率votalityrate

补价boot

补缴税款backtax

补充信息supplementaryinformation

补贴subsidies

不动产抵押realestatemortgage

不可撤销授信承诺（即贷款承诺）non-cancellablecreditcommitments(i.e.

loancommitment)

不利影响adverseeffect

不切实可行impracticable

不涉及现金收支的投资和筹资活动investingandfinancingactivitiesthat

donotinvolvecashreceiptsorpayments

不限量发行tapissue

部门开支departmentalexpenses

10%重要性标准10%threshold

材料material

材料成本差异materialcostvariance

材料费materialcosts

财产保险费propertyinsuranceexpense

财务报表列报presentationoffinancialstatements

财务（会计）报告financial(accounting)reports

财务报告批准报出日datewhenfinancialstatementsareauthorizedfor

issue

财务报告舞弊或差错fraudorerrorsinfin