初级会计
初级会计
会计术语名称英文名称
对账(checking)
对应账户(corresponding accounts)
定期清查(Periodic checking method)
定期盘存制(periodic inventory system)
订本式账簿(bound book)
调整账户(adjustment accounts)
调整分录(adjusting journal entry)
单式记账凭证(single account title voucher)
单式记账法(single-entry bookkeeping)
从属账户(Secondary accounts)
成本计算账户(costing accounts)
财产清查(physical inventory)
簿记(bookkeeping)
不定期清查(non-periodic checking method)
补充登记法(correction by extre recording)
表外账户(off-balance sheet accounts)
备抵账户(provision accounts)
备抵附加账户(provision and adjunct accounts)
备查账簿(memorandvn)
序时账簿(book of chronological entry)
一次凭证(single-record document)
银行存款日记账(deposit journal)
永续盘存制(perpetual inventory system)
原始凭证(source document)
暂记账户(suspense accounts)
增减记账法(increase-decrease bookkeeping)
债权结算账户(accounts for settlement of claim)
债权债务结算账户(accounts for settlement of claim and debt)债务结算账户(accounts for settlement of debt)
账户(account)
账户编号(Account number)
账户对应关系(debit-credit relationship)
账项调整(adjustment of account)
专用记账凭证(special-purpose voucher)
转回分录(reversing entry)
资金来源账户(accounts of sources of funds)
资产负债账户(balance sheet accounts)
转账凭证(transfer voucher)
资金运用账户(accounts of applications of funds)
自制原始凭证(internal source document)
总分类账簿(general ledger)
总分类账户(general account)
附加账户(adjunct accounts)
付款凭证(payment voucher)
分类账簿(ledger)
多栏式日记账核算形式(bookkeeping procedure using columnar journal)结账(closing account)
结账分录(closing entry)
借贷记账法(debit-credit bookkeeping)
局部清查(partial ckeck)
卡片式账簿(card book)
跨期摊提账户(inter-period allocation accounts)
累计凭证(multiple-record document)
联合账簿(compound book)
明细分类账簿(subsidiary ledger)
明细分类账户(subsidiary account)
盘存账存(inventory accounts)
平行登记(parallel recording)
全面清查(complete check)
日记总账(combinod journal and ledger)
日记总账核算形式(bookkeeping procedure using summarized journal)三式记账法(triple-entry bookkeeping)
实账户(real accounts)
试算表(trial balance)
试算平衡(trial balancing)
收付记账法(receipts-payment bookkeeping)
收款凭证(receipt voucher)
损益表账户(income statement accounts)
通用记账凭证(general purpose voucher)
通用日记账核算形式(bookkeeping procedure using general journal)
外来原始凭证(source document from outside)
现金日记账(cash journal)
虚账户(nominal accounts)
汇总原始凭证(cumulative source document)
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)工作底稿(working paper)
复式记账凭证(mvltiple account titles voucher)
复式记账法(Double entry bookkeeping)
复合分录(compound entry)
划线更正法(correction by drawing a straight ling)
汇总原始凭证(cumulative source document)
会计凭证(accounting documents)
会计科目表(chart of accounts)
会计科目(account title)
红字更正法(correction by using red ink)
会计核算形式(bookkeeping procedures)
过账(posting)
会计分录(accounting entry)
会计循环(accounting cycle)
会计账簿(Book of accounts)
活页式账簿(loose-leaf book)
集合分配账户(clearing accounts)
计价对比账户(matching accounts)
记账方法(bookkeeping methods)
记账规则(recording rules)
记账凭证(voucher)
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)简单分录(simple entry)
结算账户(settlement accounts)
中级会计
中级会计
会计术语名称英文名称
期间费用Period Expense
收入的确认recognition of revenue
公司债券发行价格corporate bond issuing price
固定资产折旧depreciation of fixed assets
可转换债券convertible bonds
公司债券利息摊销
加速折旧法accelerated depreciation methods
营业外收支净额net non-operating income and expenditure
公司债券利率interest rate on debenture
应收账款出借assignment of accounts receivable
无担保债券debenture bonds
后进先出法last-in,first-out,LIFO
其他货币资金Other monetary assets
应付票据贴现discount on notes payable
先进先出去first-in,first-out缩写FIFO
在发建工程constructions in process
固定资产更换与固定资产改良improvements and replacements of fixed assets
实地盘存制periodic inventory system
收益总括观点all-inclusive concept of income
损益表法Income statement approach
可变现净值法net realizable value
应付福利费Accrued welfarism
基本业务利润
固定资产扩建additions of fixed assets
债券赎回
应交折基金【旧】
应收账款出售sale or factoring of accounts receivable 或有负债contingent liability
销货退回与折让sales returns and allowances
零售价格法retail method
现金折扣cash discount
特定履行法
其他业务利润
公司债券bonds payable
销售法sale method
应付票据notes payable
认股权stock rights
固定资产修理repairs and maintenance of fixed assets 有担保债券mortgage bonds
销售费用selling expenses
应付股利dividends payable
基本生产【旧】
应收票据notes receivable
无形资产intangible assets
收款法collection method
所得税income tax
流动负债current liabilities
生产法production method
计划成本核算
废弃和生置法retirement and replacement method
盘存法inventory method
流动资产current assets
购货折扣purchases discounts
商誉goodwill
应收账款accounts receivable
投资收益investment income
营业利润operating income
预提费用
股本capital stock
企业管理费【旧】
公司债券偿还redemption of bonds
坏账bad debts
固定资产重估价revaluations of fixed assets
银行存款cash in bank
固定资产fixed assets
利润总额
利润分配profit distribution
应计费用accrued expense
商标权trademarks and tradenames
全部履行法
净利润net income
应付利润profit payable
未分配利润Undistributed profits
收益债券income bonds
货币资金Cash and cash equivalents
利息资本化capitalization of interests
法定公益金Statutory welfare reserve
工程物资engineer material
预付账款advance to supplier
其他应收款other receivables
现金cash
预收账款Advance Received from Customers
公司债券发行corporate bond floatation
应付工资wages payable
实收资本paid-in capital
盈余公积surplus reserves
管理费用Management Fee/Management Fees
土地使用权
股利dividend
应交税金taxes payable
流动资金
负商誉negative goodwill
费用的确认recognition of expense
短期投资temporary investment
短期借款Short-term Borrowing
递延资产deferred charges
低值易耗品Low-value consumption goods/Low value consumbles 当期经营观点current operating concept of income
待摊费用
待核销基建支出[旧]
待处理流动资产损失
待处理固定资产损失
存货销售的影响effects of inventory errors
折旧[旧] depreciation
折旧方法depreciation method
折旧率depreciation rate
支出payment
直线法straight-line
职工福利基金【旧】
专项拨款【旧】
专利权patents
住房基金housing fund
重置成本法replacement costing
专项物资[旧]
专项资产【旧】
专有技术know-how
专营权franchises
资本公积capital reserves
资产负债表法
资金占用和资金来源[旧]
自然资源natural resources
存货inventory
车间经费【旧】
偿债基金sinking fund
长期应付款long-term payables
长期投资long-term investments
长期借款long-term loans
长期负债long-term liability of long-term debt
财务费用financing expenses
拨定留存收益appropriated retained earnings
标准成本法standard costing
变动成本法variable costing
比例履行法
包装物Wrappage
版权copyrights
高级会计
高级会计
会计术语名称英文名称
独立董事independent director
市场附加值Market Value Added,MV A
投资中心Investment Center
利润中心Profit Center
酌量性费用中心Discretionary Expense Centers
收入中心revenue center
合并前利润preacquisition income
现金分配计划cash distribution plan
安全付款表safe payments schedule
合并每股收益consolidated EPS
期货交易市场market of futures transaction
期货交易futures transaction
举债经营融资租赁leveraged lease
金融工具financial instruments
企业集团business qroup
年度报告annual report
内部往来transactions between home office and branches 合伙企业partnership enterprise
合并资产负债表consolidated balance sheet
合并主体的所得税会计(美) accounting for income taxes of consolidated entities 合并现金流量表consolidated statement of cash flow
合并价差cost-book value differentials
合并会计报表consolidated financial statements
购买法purchase methed
企业整体价值the value of an enterprise as a whole
权益结合法pooling of interest method
期内所得税分摊(美) intraperiod tax allocation
期末存货的未实现损益unrealized profit in ending inventory
公司间的长期资产业务intercompany transactions in long-term assets
名义货币保全maintaining capital in units of money
基金论the fund theory
功能性货币(美)functional currency
汇兑损益exchange gains or losses
合并财务状况变动表consolidated statement of changes in financial poition
换算损益translation gains or losses
举债经营收购(美)Leveraged buyouts,简称LBC
母公司持股比例变动change in ownership percentage held by parent
交互分配法(美)reciprocal allocation approach
货币项monetary items
合伙清算partnership liquidation
控股合并acquisition of majority interest
关税tariff
名义货币单位units of nominal currency
记账本位币recording currency
经营租赁operating lease
流动非流动性法current/noncurrent method
经济利润economic income
破产受托人清算组会计trustee accounting
联合会计报表combined financial state-ments
权益法equity method
共同费用分配home office-branch expense allocation
货币非货币法monetary/no monetary
利率期货交易interest rate futrues transaction
简单权益法simple equity method
汇率exchange rate
母公司parent company
红利法bonus procedure
库藏股法(美)treasury stock approach
劳务因素service factor
精算报告actuaries’report
全面分摊法comprehensive allocation
固定资产投资方向调节税
合并费用expenses related to combinations
间接标价法indirect quotation
买入汇率buying rate
期货合约futrues contract
混合合并conglomeration
控投公司holding company
股票指数期货stock index futrues
横向销售crosswise sale
固定汇率fixed rate
纳税影响法tax effect method
记账汇率recording rate
横向合并horizontal integration
合并前股利preacquisition dividends
可变现净值net realizable
企业合并会计accounting for business combination
平仓盈亏offset gain and loss
卖出汇率selling rate
金融期货交易financial futures transaction
会计利润accounting income
合并损益表consolidated income statement
公允价值fair value
期权options
间接控股indirect holding
两笔交易观two-transaction opinion
破产清算bankrupcy liquidation
企业合并business combination
企业论the enterprise theory
商品寄销consignment
权益理论equity theory
融资租赁financing lease
商品期货交易futrues for commodity
商誉法goodwill procedure
生产能力保全maintaining capital in terms of productive capacity 升水premium
少数股东损益minority interest income
少数股东权益minority stockholder’s interest
上市公告书listed company statment
剩余权益论the residual equity theory
时态法temporal method
实体理论entity theory
实体论the entity theory
受托人(美)trustee
特定变动specific change
所得税会计income tax accounting
所得税的跨期分摊interqeriod tax allocation
税务会计tax accounting
售后回租sale-leaseback
耕地占用税
个人所得税personal income tax
个人财务报表(美)personal financial state-ments
改组计划(美)reorganization plan
改组reorganization
复杂权益法complex equity method
附属公司associated company
负权人偿金dividend
浮动汇率floating rate
分支机构会计accounting for branch
推定赎回损益constructive gains and losses on bonds
推定赎回constructive retirement
投机spculation
贴水discount
特定物价指数specific price index
分支机构branch
分期收款销货installment sales
分次清算installment liquidation
分部报告segmental reporting
房地产收入real estate revenue
房地产成本cost of real setate
房地产real estate
多种汇率法multiply exchange rate
对境外实体的净投资net investment in foreign entities
订量单位units of measurement
递延法deffered method
当代理论contemporary theory
单一汇率法singal method
退休金pension plan
退休金会计(美)accounting for pension plan
退休金给付义务(美)pension benefit obligations
退休金成本净额(美)net periodic pension cost
退休基金资产(美)pension plan assets
流转会计accoung for circulatin tax
合伙权益的转让(美)assignment of partnership interest 购买力损益purchasing power gains or loosses
非货币性项目nonmonetary items
单行合并(美)one-line consolidation
外汇foreign exchange
外币会计报表foreign currency statements
外币折算风险foreign curency translation risk
外币统账法recording-currency method
外币套期保值hedge
外币投资风险foreign curency investment risk
外币资产风险foreign currency assets risk
外币会计报表折算translation of foreign currency statements
外币兑换风险foreign currency exchange risk
外币承诺foreign currency commitment
外币负债风险foreign crurency liability risk
外币持有风险foreingn currency holding risk
外币分账法original-currency method
外币foreign currency
外币业务foreign currency transaction
吸收合并merger
物价变动会计accounting for price changes
无偿债能力insolvency
完全合并full consolidation
物价指数price index
物价变动price changes
完全应计法full accrual method
物价总指数general price index
外汇期货交易foreign exchange frtrues transaction
下推会计(美)push-down accounting
先折算后调整法translation-remeasurement method
现行成本/稳值货币会计current cost/general purchasing power accountin 现行成本crurent cost
现行成本会计current cost accounting
先调整后折算法remeasurement-translation method
销售代理处sales agency
相互持股mutual holdings
相对账户调节reconciliation of home office and branch accounts
新合伙人入伙admission of a new parther
向上销售upstream sale
衍生金融工具derivative financial instru-ments
销售式融资租赁sales-type financing lease
向下销售downstream sale
消费税consumer tax
一笔交易观one-transaction opinion
业主权论the proprietorship theory
一般物价水准会计general price level accounting
一般购买力单位units of general purchasing power
一般购买力保全maintaining capital in units of general purchasing power 印花税stamp tax
应付税款法taxes payable method
营业亏损抵免operating loss carrybacks and carryforwards
以外币表示的应收款项或应付款项receivables ofr payables denominated in foreign currency 一次总付清算lump-sum qartnership liquidation
营业税husiness tax
永久性差异permanent difference
原合伙人退伙retirement of initial partner
原始成本historical cost
远期汇率forward rate
时间性差异timing difference
暂时性差异temporary difference
增值表value added statement
债权人会议committee representation
债务重整debt restructurings
账面汇率recorded rate
直接融资租赁direct financing lease
直接标价法direct quotation
直接控股direct holdings
招股说明书prospectus
中间汇率middle rate
中期报告interim reporting
重置成本replacement cost
转租赁subleases
准改组(美)quasi-reorbganization
资本保全capital maintenance
资本化价值capitalized value
资本因素capital factor
资产负债法asset/libility method
存货转让价格inventory transfer price
创立合并consolidation
出租人会计accounting for leases-lessor
持有/(产损益) holding gains losses
持仓盈亏opsition gain and loss
承租人会计accounting for leases-leasee
成本回收法cost recovery method
纵向合并Vertical integration
综合变动general change
子公司权益变动change in ownership of a subsidiary
子公司subsidiary company
资源税resources tax
成本法cost method
财产信托会计(美)fiduciary accounting
财产税property tax
部分分摊法partial allocation
不合并子公司unconsolidated subsidiaries
最低退休金负债(美)minimum liability
租赁leases
租金rents
表融资off-balance-sheet financing
比例合并(美)proportionate consolidtion
保证金法deposit method
管理会计
管理会计
会计术语名称英文名称
绩效考评试点
政治风险political risk
再开票中心reinvoicing center
现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting
提前支付与延期支付Leads and Lags
特许权使用管理费fees and royalties
跨国资本成本的计算the cost of capital for foreign lnuertments
跨国运转资本会计multinational working capital management
跨国经营企业业绩评价multinational performance evaluation
经济风险管理managing economic exposure
交易风险管理managing transaction exposure
换算风险管理managing translation exposure
国际投资决策会计foreign project appraisal
国际投资决策会计foreign project appraisal
国际存货管理international inventory management
股利转移dividend kemittances
公司内部贷款intercompany loans
冻结资金转移repatriating blocked funds
冻结资金保值maintaining the value of blocked funds
调整后的净现值adjusted net present value
管理会计
管理会计
会计术语名称英文名称
绩效考评试点
政治风险political risk
再开票中心reinvoicing center
现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting
提前支付与延期支付Leads and Lags
特许权使用管理费fees and royalties
跨国资本成本的计算the cost of capital for foreign lnuertments
跨国运转资本会计multinational working capital management
跨国经营企业业绩评价multinational performance evaluation
经济风险管理managing economic exposure
交易风险管理managing transaction exposure
换算风险管理managing translation exposure
国际投资决策会计foreign project appraisal
国际投资决策会计foreign project appraisal
国际存货管理international inventory management
股利转移dividend kemittances
公司内部贷款intercompany loans
冻结资金转移repatriating blocked funds
冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value
企业财务会计
企业财务会计
会计术语名称英文名称
管理层收购MBO
预算实践应注意的问题
平衡计分卡
经济附加值
热钱
财务总监CFO
预算外资金
企业财务business finance
期权市场option market
期货市场future market
可转让定期存单市场negotiable CDmarket
货币市场money market
黄金市场gold market
国有独资公司
股份有限公司company limited by shares
股份两合公司limited pactnership
公司company
二级市场security secondary market
独资企业sole proprietorship
店头市场over-the -counter-market
承兑市场acceptance market
拆借市场lending market
财务制度financial regulations
财务政策financial policy
财务预测financial forecast
财务控制financial control
金融市场financial market
财务决策financial decision
财务监督financial cupervision
财务计划financial planning
财务活动financial activities
财务管理组织organization of financial management
一级市场security primary market
无限责任公司company of unlimited liability
外汇市场foreign exchange market
贴现市场dixcount market
企业组织形式forms of enterprise organization
财务管理职能the functions of finaneial management
财务管理原则the principle of financial management
财务管理内容the content of financial management
财务管理目标financial management objectives
财务管理环境financial management environment
证券交易所stock exchange
证券市场securities market
资本市场capital market
有限责任公司company of limited liability
财务管理环节the cycle of financial managemten
财务管理对象objects of financial management
财务管理financial managment
财务分析financial analysis
会计总论
会计总论
会计术语名称英文名称
配比原则matching
旅游、饮食服务企业会计accounting of tourinsm and service
施工企业会计accounting of construction enterprises
民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting
商品流通企业会计accounting of commercial enterprises
权责发生制原则accrual basis
农业会计accounting of agzicultural enterprises
实现原则realization principle
历史成本原则pringciple of historical cost
外商投资企业会计accounting of enterprises with foreign investment
通用报表all-purpose financial statements
铁路运输企业会计accounting of rail way transportation enterprises
所有者权益owners equity
所有者权益owners equity
实质重于形式substance over form
修正性惯例principlle of exceptions
信息系统论information system perspective
相关性原则relevance
微观会计micro-accounting
客观性原则objectivity
可比性原则comparability
谨慎性原则prudence
金融企业会计accounting of finacial institutions
交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units
记账本位币recording currency
计量属性measurement attributes
及时性原则timeliness
货币计量monetary measurement
会计准则accounting standards
会计主体accounting entity
会计职业道德accounting professional ethics
会计职能functions of accounting
会计预测accounting for ecasting
会计要素accounting elements
会计研究accounting research
会计学科体系accounting science system
会计学accounting
会计信息accounting information
会计任务targets of accounting activities
会计人员accounting personnels
会计确认accounting recognition
会计目标accounting objective
会计理论结构theoretical structure of accounting
会计理论accounting theory
会计控制accounting control
会计决策accounting decision making
会计监督accounting supervision
会计假设accounting assumption
会计记录accounting records
会计计量accounting measurement
会计机构accounting department
会计环境accounting environment
会计核算financial accounting
会计管理体制system of accounting admin tstration
会计分期accounting periods
会计对象accounting object
会计等式accounting equation
会计本质nature of accounting
会计报表accounting statements
宏观会计macro-accounting
会计accounting
汇总报表combination statements
划分资本性支出与收益性支出原则distinguishment oetween capital expenditure and revenue expenditiure
合并报表consolidated fiancial statements
管理活动论management activities perspective
管理会计management accounting
管理工具论manegement tool perspective
股份制企业会计accounting of stock companies
公认会计原则generally accepted accounting principle,GAAP
公共会计public accounting
工业会计accounting of industrial enterprises
个别报表individual statements
高新技术企业会计accounting of high technology enterprises
负债liability
费用expense
反馈价值feedback value
对外经济合作企业会计accounting of foreign economic cooperation enter prises
对外报表external statements
对内报表internal statements
一致性原则consistency
艺术论art perspective
房地产开发企业会计accounting of real estate enterprises
邮电通信企业会计accounting of post and telecommonication enterprises
预测价值forecast value
真实与公允true and fair view
持续经营going concern
成本报表cost statement
财务会计原则finanicial accounting principles
财务会计概念框架financial accounting conceptual framework
财务会计financial accounting
政府及非营利组织会计governmentai and non-profit organizationaccounting
重要性原则materiality
专用报表special purpose financial statements
资产assets
资金funds
资金运动funds movement
财务报告financial report
财务报表要素elements of financial statements
财务报表financial statements
币值稳定假设constant-dollar assumption
保险企业会计accounting of insurance companies
政府及非盈利组织会计
政府及非盈利组织会计
会计术语名称英文名称
预算周转金public finance-budgetary revolving fund
预算举借债务public finance-debts
预算结余budget surplus
中国预算会计governmental and non-profit oragnization accounting in China
预拨款项appropriation in advance
医院资产saaets of hospitals
医院支出expenditures of hospitals
医院预算管理办法hbdget management nethod of hospital
医院收入revenues of hospitals
医院结余surplus of hospitals
医院基金funds of hospitals
医院会计制度accounting regulations ror hospitals
医院会计科目chart of accounts for hospitals
医院会计报表分析analysis of accounting statements of hospitals
医院会计报表accounting statements of hospitals
医院会计hospital accounting
医院负债liabilities of hospitals
医院财务制度financial regulations for hospitals
一般预算支出general budget expenditure
一般预算收入general budget revenue
行政单位资产assets of governmental units
行政单位支出expenditures of governmental units
行政单位暂付款prepayments of governmental units
行政单位暂存款deposite payable of governmental units
行政单位预算管理办法budget management method of governmental units
行政单位收入revenues of governbmental units
行政单位年终清理和结转yearend checking and closing of governmental units
行政单位净资产net assets of governmental units
行政单位经费支出fund expenditures of governmental units
行政单位结余surplus of governmental units
行政单位会计制度accounting regulations of governmental units
行政单位会计报表分析analysis of accounting
行政单位会计accounting of governmental units
行政单位固定基金fixed funds of governmental units
行政单位负债liabilities of governmental units
行政单位财务规则financial rules of governmental units
行政单位拨入经费appropriated funds of governmental units
事业收入
事业单位资产assets for non-profit organiz-ations
事业单位专用基金special funds non-profit organizations
事业单位支出expenditure of non-profit organization
事业单位预算管理方式budget management methods for non-profit organyzation’s 事业单位应缴款项agent funds and tax paybale non-profit organization
事业单位收入revenue for non-profit organization
事业单位流动资产current assets for non-profit organizations
事业单位净资产net assets for non-profit organizations
事业单位借入款项loans non-profit organization
事业单位结余surplus of non-profit gorganizaiton
事业单位基金general funds non-profit organizations
事业单位会计准则accounting standards for non-profit rganizations
事业单位会计accounting for non-profit organizations
事业单位固定资产fixed assets for non-profit organizations
事业单位固定基金fixed funds non-profit organizations
事业单位负债liabilities for non-profit organizations
事业单位对外投资outside investments for non-profit organizations
事业单位财务清算liquidation of non-profit organization
上缴上级支出payment to the higher authority
上级补助收入grant from the higher authority
其他收入miscellaneous gains
科学事业单位资产scientific research instifutes’assets
科学事业单位支出scientific research institutes’expenditures
科学事业单位预算scientific research institutes’budgeting
科学事业单位收入scientific research institutes’revenues
科学事业单位结余scie ntific research institutes’surplus
科学事业单位会计制度accointing regulations for scientific research instifutes
科学事业单位会计报表分析scientific research institutes-analysis of accounting statements 科学事业单位会计sicentific research institute accounting
科学事业单位成本费用管理scientific research institutes-cost maragement
科学事业单位财务制度financial regulations for scientific research institutes
经营支出orerating expense
经营收入operating revenue
基金预算支出fund budget expenditure
基金预算收入fund budget revenue
基金预算结余surplus of fund budget
国家预算state budget
国家决算final accounts of state revenue and expenditure
高等学校资产colleges and universities assets
高等学校支出colleges and universities expenditures
高等学校预算管理方式budget management method of colleges and universities
高等学校收入colleges and universities revenues
高等学校净资产colleges and universities net assets
高等学校结余colleges and universities surplus
高等学校会计制度accounting regulations for institutions of higher learning
高等学校会计报表分析colleges and universities analysis of accounting statements
高等学校会计colleges and universities accounting
高等学校负债colleges and universities liabilities
高等学校财务制度financial regulations for colleges and universities
附属单位缴款payment from the auxiliary organization
对附属单位补助grant to the auxiliary organization
财政总预算会计制度budgetary accounting regulations for public finance
财政总预算会计年终清理public finance budgetary accounting-year-end checking 财政总预算会计年终结账public finance budgetary accounting-year-end sosing 财政总预算会计public finance budgetary accounting
财政资产public finance-assets
财政周转金支出expenditure on revolvring fund
财政周转金收入income from revolving fund
财政周转基金public finance-revolving fund
财政支出public finance expenditure
财政性存款public finance-cash in bank
资金调拨收入proceods from allocated and transferred fund
专用基金支出expenditure on special purpose fund
专用基金收入proceeds from special purpose fund
专用基金结余surplus of special purpose funds
中华人民共和国预算法the budget law of the people’s Republic of China
资金调拨支出expenditure on allocated and transeferred fund
财政收入public finance-revemue
财政净资产public finance-net assets
财政负债public finance-liabilities
财政补助收入grant from the state
拨入专款restricted appropriation
国际企业中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
会计术语中英对照 文稿归稿存档编号:[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-
一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 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 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 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users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
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income
国际会计术语英汉对照全集
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国际会计术语英汉对照全集 Accounting system 会计系统 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
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
会计术语中英文对照
会计专业术语中英文对照 A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale
承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间
A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用 A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition
成本会计 直接人工成本差异(direct labor variance) 直接材料成本差异(direct material variance) 在产品计价(work-in-process costing) 联产品成本计算(joint products costing) 生产成本汇总程序(accumulation process of procluction cost) 制造费用差异(manufacturing expenses variance) 实际成本与估计成本(actual cost and estimated cost) 工资费用分配(salary costs allocation) 成本曲线(cost curve) 农业生产成本(agriculture production cost) 原始成本和重置成本(original cost and replacement cost) 工程施工成本 直接成本与间接成本(direct cost and indirect cost) 可控成本(controllable cost) 制造费用分配(manufacturing expenses allocation) 理论成本与应用成本(theory cost and practice cost) 辅助生产成本分配(auxiliary production cost allocation) 期间,费用 成本控制程序(procedure of cost control) 成本记录(cost entry, cost recorder cost agenda) 成本计算分批法(job costing method) 成本计算分步法 直接人工成本差异(direct labor variance) 成本控制方法(cost control method) 内河运输成本 生产费用要素(elements of production expenses) 历史成本与未来成本(historical cost and future cost) 可避免成本与不可避免成本(avoidable cost and unavoidable cost)成本计算期(cost period) 平均成本与个别成本(avorage cost and individual cost) 跨期摊提费用分配(inter-period expenses allocation) 计划成本(planned cost) 数量差异(quantity variance) 燃料费用分配(fuel expenses allocation) 定额成本控制制度(norm cost control system) 定额管理(management norm) 可递延成本与不可递延成本(deferrable cost and undeferrable cost)成本控制标准(standard of cost control) 副产品成本计算(by-product costing) 责任成本(responsibility cost) 生产损失核算(production loss accounting) 生产成本(production cost)
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 semi-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 保留次级权益 subordinated retained interests 保费收入 premium revenue 保险费用 insurance expenses 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 endorsement 背书人(或承兑人) endorser 被担保方 secured party
被购方 acquiree 被合并方 combined party 被套期项目 hedged items 被投资单位表决权 voting rights of an investee enterprise 本金 principal 本金偿还 principal repayments 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 assets that increase 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 表决权 vote 波动率 votality rate 补价 boot
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本
财务术语中英文对照大全,财务人必备!目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor
股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures
财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle
初级会计 初级会计 会计术语名称英文名称 对账(checking) 对应账户(corresponding accounts) 定期清查(Periodic checking method) 定期盘存制(periodic inventory system) 订本式账簿(bound book) 调整账户(adjustment accounts) 调整分录(adjusting journal entry) 单式记账凭证(single account title voucher) 单式记账法(single-entry bookkeeping) 从属账户(Secondary accounts) 成本计算账户(costing accounts) 财产清查(physical inventory) 簿记(bookkeeping) 不定期清查(non-periodic checking method) 补充登记法(correction by extre recording) 表外账户(off-balance sheet accounts) 备抵账户(provision accounts) 备抵附加账户(provision and adjunct accounts) 备查账簿(memorandvn) 序时账簿(book of chronological entry) 一次凭证(single-record document)银行存款日记账(deposit journal) 永续盘存制(perpetual inventory system) 原始凭证(source document) 暂记账户(suspense accounts) 增减记账法(increase-decrease bookkeeping) 债权结算账户(accounts for settlement of claim)债权债务结算账户(accounts for settlement of claim and debt)债务结算账户(accounts for settlement of debt) 账户(account) 账户编号(Account number) 账户对应关系(debit-credit relationship) 账项调整(adjustment of account)
财务术语中英文对照大全一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
「重要會計用語中英對照」 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 ‘Corridor’ 「緩衝區」 3 ‘Cost of sales’ method 「銷貨成本」法 4 Acceptable under IFRSs 國際財務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計 退休福利計畫之會計與報導 7 Accounting and Reporting by Retirement Benefit Plans 8 Accounting estimate 會計估計 政府補助之會計及政府輔助之揭露9 Accounting for Government Grants and Disclosure of Government Assistance 10 accounting for inventories 存貨會計 11 Accounting for Investments in Associates 投資關聯企業之會計 12 Accounting income 會計收益 13 Accounting model 會計模式 14 Accounting period 會計期間 會計政策、會計估計變動及錯誤15 Accounting Policies, Changes in Accounting Estimates and Errors 16 Accounting policy 會計政策 17 Accounting principle 會計原則 18 Accounting profit 會計利潤 19 Accounting record 會計紀錄 20 Accounting treatment 會計處理 21 Accounts receivable 應收帳款 22 Accrual basis 應計基礎 23 Accrual basis of accounting 應計基礎會計 24 Accrued liabilities 應計負債 累計(攤銷、利息、損益) 25 Accumulated (amortisation, interest, profit or loss) 26 Accumulated profit or loss 累計損益 27 Accumulating compensated absences 累積帶薪假 28 Achieve comparability 達成可比性/ 達成…可比性 29 acquired entity (被)收購(之)個體 30 acquired goodwill 收購(之)商譽
会计科目中英文对照表 二、负债类Liability 短期负债Current liability 2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 2121 应付账款Account payable 2131 预收账款Deposit received 2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages 2153 应付福利费Accrued welfarism 2161 应付股利Dividends payable 2171 应交税金T ax payable '217101 应交增值税value added tax payable '21710101 进项税额Withholdings on VAT '21710102 已交税金Paying tax '21710103 转出未交增值税Unpaid VAT changeover '21710104 减免税款T ax deduction '21710105 销项税额Substituted money on VAT '21710106 出口退税T ax reimbursement for export '21710107 进项税额转出Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税Unpaid VAT '217102 应交营业税Business tax payable '217103 应交消费税Consumption tax payable '217104 应交资源税Resources tax payable '217105 应交所得税Income tax payable '217106 应交土地增值税Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税Housing property tax payable '217109 应交土地使用税Tenure tax payable '217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable 2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities