会计术语中英对照表（以中文首字母排序h-n）
H
H股 H share
行业协会 industry group
合并报表附注 notes to consolidated financial statements
合并财务报表 consolidated financial statements
合并成本 cost of combination
合并程序 consolidation procedures
合并范围 scope of consolidation
合并方 combining party
合并合同或协议 combination contract or agreement
合并利润表 consolidated income statement
合并披露 disclose in aggregate (or aggregate disclosure)
合并日 combination date
合并所有者权益变动表 consolidated statement of changes in owners’ equity
合并现金流量表 consolidated cash flow statement
合并资产负债表 consolidated balance sheet
合伙企业 partnerships
合理损耗 reasonable loss
合理、一致的基础 reasonable and consistent basis
合同变更 variation in contract
合同成本 contract cost
合同的分立与合并 segmenting and combining construction contracts
合同法 Contract Law
合同费用 contract expense
合同价格 contract price
合同权利 contractual right
合同剩余期限 remaining contractual life
合同收入 contract revenue
合同义务 contractual obligation
合营企业 joint ventures
很可能（结果的可能性） probable
恒生指数 Hang Seng Index [HSI]
后进先出法 LIFO (Last-in First-out) method
后续计量 subsequent measurement
后续支出 subsequent expenditures
汇兑差额 exchange difference
坏账准备 provision for bad debts
环境恢复负债 environmental restoration liability
汇兑收益或损失 foreign exchange gains or losses
汇率变动对现金的影响额 effect of foreign exchange rate changes on cash
混合工具 hybrid instrument
混合销售行为 mixed sales activities
活跃的交易市场 active market
活期存款 demand deposit
货币单位 units of currency
货币交易bank note transaction
货币时间价值 time value of money
货币性项目 monetary item
货币性资产 monetary asset
货币资金 monetary funds
或有负债 contingent liabilities
或有结算条款 contingent settlement provisions
或有事项 contingencies
或有应付金额 contingent amount payable
或有应收金额 contingent amount receivable
或有资产 contingent assets
或有租金 contingent rental
J
机械使用费 utilization expense of equipment
基数（或基值，或基准，或基础） base
基本存量法 base stock method
基本利率（或基本汇率）base rate
基本每股收益 basic EPS (earnings per share)
基本确定（结果的可能性） virtually certain
基本生产成本 primary production cost
基本薪金（或底薪） basic salary
基本指数 base index
基本准则 basic standards
基期（或评税基期） base period
基金投资 fund investment
基准费用 base cost
基准利率 benchmark interest rate
基准年（或基年） base year
基准日期（或基日） base date
极小可能（结果的可能性） remote
集体企业 collective-owned enterprises
集团内部长期资产交易 intra-group transaction of long-term assets
集团内部交易 intra-group transactions
集团内部销售收入 revenue from intra-group sales
集团内部债权与债务项目 intra-group items of receivables and payables
集团最终母公司 ultimate parent of the group
计划成本法 planned cost technique
计税基础 tax base
计算错误 mathematical mistakes
计提折旧 recognise depreciation
记名支票（或抬头支票） order cheque
记账本位币 reporting currency
记账凭证 voucher
即期汇率 spot exchange rate
即期汇票 demand draft [D/D]
即期价格 spot price
季度报告 quarterly reports
季节性停用的固定资产 fixed assets under seasonal stoppage
技术改造工程 technological improvement project
技术可行性 technical feasibility
继续涉入所转移金融资产的程度 extent of the enterprise’s continuing involvement in the transferred financial asset
加工成本 cost of conversion
加权平均成本 weighted average cost
加权平均法 weighted average method
加权平均利率 weighted average interest rate (WAIR)
价内税 tax included in the price
价内或平价期权 option in or at the money
价外期权 option out of the money
价外税 tax excluded from the price
价值变动风险 risk of changes in value
间接法 indirect method
间接控股 indirect holding
建造合同 construction contracts
减值测试 impairment test
减值迹象 indication of impairment
减值损失的转回 reversal of impairment losses
减值准备 impairment provision
将清偿义务展期至资产负债表日后一年以上 roll over a settlement obligation for at least one year after the balance sheet date
将债务转资本 conversion of a debt into capital
奖金 bonuses
奖励款 incentive payment
交货单（或付货通知书） delivery note
交易费用 transaction cost
交易金额 amount of transaction
交易所 exchange
交易性金融负债 trading financial liabilities
交易性金融资产 trading financial assets
交易性投资 trading investment
缴纳补加税款通知书（或缴纳补加税罚款通知书） Additional Tax Demand Note
教育费附加 educational fees
结算账目 close the accounts
结账日 closing date
结转成本 transfer of costs
借贷记账法 debit and credit double entry bookkeeping
借方余额 debit balance
借款费用 borrowing costs
借款违约 breach of loan
金融工具列报 presentation of financial instruments
金融工具确认和计量 recognition and measurement of financial instruments
金融企业 financial enterprise
金融债 financial bonds
金融资产转移 transfer of financial assets
津贴 allowance
谨慎性 prudence
经销商 distributor
经营成果 operating results
经营范围 scope of operation
经营活动产生的现金流量 cash flows from operating activities
经营性应付项目 operating payables
经营性应收项目 operating receivables
经济环境 economic environment
经济决策 make economic decisions
经济林 economic forests
经济商 dealer/broker
精算调查 actuarial investigation
精算师估值 actuarial valuation
精算师报告 actuarial report
精算原则 actuarial principle
净利润/亏损 net income/loss
净收入 net proceeds
净资产 net assets
净资产变动表 statement of changes in net assets
净产出（或净产值，或净产量） net output
净残值 net residual value
净额结算协议 netting agreement
境内税额 domestic tax
境外经营 foreign operations
境外上市 overseas listed
境外税额 foreign tax
境外投资净投资套期 hedge of a net investment in a foreign operation
境外子公司 overseas subsidiary
巨额举债 raising of substantial borrowings from outside parties
巨额亏损 substantial losses
具体准则 specific standards
K
开办费 organisation costs
开采权 extraction rights
开发阶段支出 expenditure incurred during the development phase
开始资本化 commencement of capitalisation
看跌期权 put option
看涨期权 call option
可比期间 comparable period
可比性 comparability
可辨认 identifiable
可变现净值 net realisable value
可抵扣亏损 deductible loss
可抵扣暂时性差异 deductible temporary difference
可返还的税款 tax refundable
可供出售金融资产 available-for-sale financial assets
可归属的费用 attributable expenses
可回收金额 recoverable amount
可靠计量 measure reliably
可靠性 reliability
可扣除的税款 tax deductible
可理解性 understandability
可能（结果的可能性） possible
可能发生减值资产的认定 identifying an asset that may be impaired
可随时用于支付 readily available for payment
可行权日 vesting date
可行权条件 vesting condition
可转换债券 convertible bonds or loan stock [CLS]
可转让存款证 negotiable certificate of deposit [NCD]
可转让信用证（或流通信用证） negotiable letter of credit
可转让债务票据 negotiable debt instrument
空白背书 endorsement in blank
空头支票 kiting cheque
控股公司 holding company
控制 control
库存股 treasury stock
库存商品 goods on hand
库存现金 cash on hand
会计报表 accounting statements
会计处理 accounting treatment
会计分录 accounting entry
会计估计 accounting estimate
会计惯例 accounting practice
会计基础 accounting basis
会计计量 accounting measurement
会计计量属性 accounting measurement bases
会计记录 accounting records
会计假设 accounting assumptions
会计结算日期（或记帐日期） accounting date
会计科目（帐户名称） account title
会计利润 accounting profit
会计年度 accounting year
会计凭证 accounting voucher
会计期间 accounting period
会计确认和计量 accounting recognition and measurement
会计实体 accounting entity
会计事项（或帐务交易） accounting transaction
会计信息质量要求 qualitative requirements of accounting information
会计要素 accounting elements
会计账簿 account book
会计政策变更累积影响数 cumulative effect of the change in accounting policy
会计政策、会计估计变更和差错更正 changes in accounting policies and estimates and correction of errors
会计制度 accounting system
宽限期 period of grace
矿产资源补偿费 mineral resources compensation
矿区权益 interests in mineral properties
L
劳保费 labour protection expense
劳动密集方式 labour-intensive method
劳务成本 cost of services rendered
劳务收入 revenue from services rendered
累积影响数 cumulative effect
累计折耗 accumulated depletion
累计折旧 accumulated depreciation
离岸价 FOB (free on board)
历史成本 historical cost
利得 gains
利率 interest rate
利润 profit
利润表 income statement
“利润分配”账户 “profit to be distributed” account
利润总额 income/loss before tax
利息资本化 interest capitalisation
联产品 joint products
联营企业 associated enterprise
良种试验费 testing expenditures of good species
零散客户 retail customers
零售 retail
零用金 petty cash
流动风险 liquidity risk
流动负债 current liabilities
流动负债合计 sub-totals of current liabilities
流动性 liquidity
流动资产 current assets
流动资产合计 sub-totals of current assets
流动资金 working capital
留存收益 retained earnings
履约成本 executory costs
M
买卖活跃的市场 active market
买入返售证券收入 income from investment in redeemable securities
卖出回购证券款 issued redeemable securities
卖出回购证券支出 expediture for issued redeemable securities
卖方 vendor
毛利 gross profit
每股收益 earnings per share
免缴税额 tax threshold
免税 tax exemption
免税期 tax holiday
免税证明书 Tax Exemption Certificate
敏感性分析 sensitivity analysis
明细账 subsidiary accounts
名义金额 nominal amount
某一特定日期 a specific date
母公司 parent (company)
母公司在子公司所有者权益中所享有的份额 parent’s share of shequity of the subsidiary
母子关系 parent-subsidiary relationship
目的地交货价 F.O.B destination point
N
纳税程序 tax payment procedure
纳税地点 tax payment place
纳税年度 tax year
纳税凭证 tax payment receipt
纳税人 taxpayer
纳税通知书 tax payment notice
纳税影响会计法 tax effect accounting method
内部产生品牌 internally generated brands
内部研究开发项目 internal research and development project
内部转移 inter-company transfer
内在价值 intrinsic value
年初余额 balance at beginning of the year
年初至中期期末基础 year-to-date basis
年度报告 annual reports
年率 rate per annum
年数总合法 “sum-of-year’s-digit” method
年限平均法（或直线法） straight-line method
年终 year-end
