P
盘亏的存货 shortage on inventories
盘盈的存货 overage on inventories
配比 matching
赔付成本 costs of paying claims
派息比率 payout ratio
批发 wholesale
票面价值 par value
评估费用 valuation fees
平均毛利率 gross profit margin
平均市场价格 average market price
破产 bankruptcy
破产呈请书 bankruptcy petition
破产法律程序 bankruptcy proceeding
破产通知书 bankruptcy notice
普通股 ordinary share
普通股股本 ordinary share capital
普通年金（后付年金） ordinary annuity
普通债权人 ordinary creditor
Q
期初存货价值 value of beginning inventories
期初发行在外普通股股数 number of ordinary shares outstanding at beginning of the period
期初净资产 net assets at beginning of the period
期初金额 beginning amount of the period
期初余额 beginning balance of the period
期货期权（或期货合约期权） option on a futures contract
期末存货价值 value of ending inventories
期末净资产 net assets at end of the period
期末余额 ending balance of the period
期权（或认购权；选择权；选购权） options
期权持仓量 option position
期权定价模式 options pricing model
期权费 option money
期权交易 options trading
期权金（或期权溢价） option premium
期权市场 options market
其他非流动负债 other non-current liabilities
其他非流动资产 other non-current assets
其他流动负债 other current liabilities
其他流动资产 other current assets
其他业务支出 expenditure on other operation
其他业务收入 revenue from other operations
其他应付款 other payables
其他应收款 other receivables
企业财务会计报告条例 Financial Accounting and Reporting Rules for Business Enterprise
企业发展基金 enterprise expansion fund
企业管理层受托责任履行情况 the status of the management’s stewardship
企业合并 business combination
企业合并中形成的商誉 goodwill arising on a business combination
企业经营的季节性或者周期性特征 seasonality or cyclicality of enterprise’s interim operations
企业会计准则 Accounting Standards for Business Enterprises [ASBE]
企业年金基金 enterprise annuity fund
企业清算 enterprise liquidation
企业日常活动 ordinary activities by an enterprise
企业债 corporate bond
企业注册地 country of incorporation of the enterprise
企业总部资产 corporate asset
起运点交货价 F.O.B shipping point
弃置费用 decommissioning costs
器具 apparatus
前期差错 prior period errors
潜在表决权 potential voting rights
潜在普通股 potential ordinary shares
嵌入衍生工具 embedded derivatives
欠税者 tax defaulter
清理 disposal
取得成本 acquisition costs
取得或处置价格 purchase or disposal consideration
取得借款收到的现金 cash proceeds from borrowings
取得控制权 acquisition of control
取得投资收益收到的现金 cash receipts from return on investments
权益法 equity method
权益法调整 equity method adjustment
权益工具 equity instrument
权益性证券 equity security
权益性证券溢价收入 premium from the equity issue
权责发生制（或应计制） accrual basis
确定承诺 firm commitment
R
让渡资产使用权 use by others of enterprise assets
认购股本（或认缴股本） capital stock subscription
认股权证 warrant
人工费 labor cost
人民币金额单位 unit amount of RMB
融券期限 outstanding period of securities
融资租赁 finance lease
融资租入固定资产 finance leased fixed asset
如实反映 faithful representation
任意盈余公积 discretionary surplus reserve
S
三个月内到期的债券投资 short-term investments in debt securities of three months to maturity
诉讼案件结案 settlement of a litigation case
速动比率 quick ratio
速动资产 quick assets
损失 loss
损余物资 lingered properties
所得税（费用） income taxes
所有权上的主要风险和报酬 significant risks and rewards of ownership
所有者权益 owners’ equity
所有者权益变动表 statement of changes in owners’ equity
所有者投入资本 capital contributions from owners
索赔 claim
商标权 trade mark
商品 merchandise
商品流通企业 merchandising enterprise
商业承兑汇票 commercial acceptance bills of exchange
商业实质 commercial substance
商业折扣 commercial discount
商誉 goodwill
商誉减值 impairment of goodwill
上年度 the immediately preceding financial year
上年年末余额 balance at end of last year
上市 go public
上市公司 listed enterprises
上市有限公司 limited company quoted on stock exchange
少数股东 minority shareholders
少数股东权益 minority interest
少数股东损益 minority interest
社会保险费 social security insurance
生产成本 production cost
生产过程 production processes
生产线 product line
生产性生物资产 productive biological assets
生产要素 factor of production
生物资产 biological assets
实际报价 actual quotation
实际成本 actual cost
实际利率法 “effective interest rate” method
实际利润 actual profit
实际流通 actual circulation
实际收入 actual income
实际税率 effective rate of tax
实际支出 actual expenditure
实收资本（或股本） paid-in capital (or stock)
收回投资 repayment of investment
收回投资所收到的现金 cash receipts from return of investments
收益性支出 revenue expenditure
收付实现制 receipt basis
收购价 acquisition price
收到的其他与筹资活动有关的现金 other cash receipts relating to financing activities
收到的其他与经营活动有关的现金 other cash receipts relating to operating activities
收到的其他与投资活动有关的现金 other cash receipts relating to investing activities
收到的税费返还 receipts of tax refunds
收取企业缴费 contribution received from the enterprise
收入 revenue
收入确认 revenue recognition
收入余数 balance of proceeds
手续费 commission
寿险 life insurance
寿险责任准备金 provision for obligations arising on life insurance contracts
售后回购 sales and repurchase
售后租回交易 sales and leaseback transaction
售价 sales proceed
赎回费用 redemption charges (or redemption fee)
赎回基金 redemption fund
赎回价格 redemption price
税法 tax laws
税后利润 after-tax profits
税基（或课税基础） tax base
税阶 tax band
税款扣减 tax deductions
税收抵免 tax credit
税收政策 taxation policy
税务调查 tax investigation
税务负担 tax burden
税务行政处罚 tax administration punishment (or penalty)
税务行政复议 tax administration review
税项宽减 tax concession
税制 tax regime
申请入会费和会员费收入 entrance and membership fee revenue
审计费用 audit fees
审计准则 auditing standard
生育保险费 propagation insurance
剩余期限 remaining maturity
剩余权益 residual interest
失业保险费 unemployment insurance
失业率 unemployment rate
石油天然气开采 extraction of petroleum and natural gas
实质重于形式 substance over form
实质转移与资产所有权有关的全部风险和报酬 transfer in substance all the risks and rewards incidental to ownership
时间段 time band
使用费收入 royalty
使用年限 useful life
使用寿命不确定 indefinite useful life
使用寿命有限 definite useful life
使固定资产达到可预定使用状态前所发生的可归属于该资产的费用 attributable expenditure of bringing the fixed asset to its expected usable conditions
市场价格 market price
市场收益率 market rate of return
市盈率 P/E (price/earning) Ratio
试生产 trial-production
试运行 trial-operation
视同销售货物 deemed “sales of goods”
受托代销商品 fiduciary goods for sale
授予权益工具 granting of equipment instrument
授予日 grant date
疏忽或曲解事实 oversights or misinterpretation of facts
熟悉情况、自愿交易的双方 knowledgeable, willing transacting parties
水电费 water and electricity charge
水土保持林 water and soil conservation forests
水源涵养林 water sources conservation forests
双倍余额递减法 double declining balance method
T
摊回长期健康险责任准备金 recoveries of provision for obligations arising on long-term health insurance contracts
摊回分保费用 recoveries of reinsurance expenses
摊回赔付成本 recoveries of costs of paying claims
摊回寿险责任准备金 recoveries of provision for obligations arising on life insurance contracts
摊回未决赔款准备金 recoveries of provision for incurred but unsettled claims
摊销 amortisation
摊销期 amortisation schedule
摊余成本 amortised cost
探矿权 exploration rights
探明矿区 proved mineral properties
探明经济可采储量 proved reserve
逃税（或瞒税） tax evasion
套期保值（或套期） hedging
套期工具 hedging instrument
套期会计方法 hedging accounting method
套期有效性 hedge effectiveness
特殊目的实体 special purpose entity (SPE)
特殊项目的现金流量 extraordinary cash flows
特许权费用 franchise fee
特许商 franchisor
提供劳务 rendering of service
提货单（或交割单） delivery order
提前 bring forward
提前还款率 prepayment rates
提前还款权 prepayment options
提前解除 termination before maturity
提取法定盈余公积 appropriation of statutory surplus reserve
提取法定公益金 appropriation of statutory public welfare fund
提取储备基金 appropriation of reserve fund
提取企业发展基金 appropriation of enterprise expansion fund
提取职工奖励及福利基金 appropriation of employee welfare and bonus fund
提取任意盈余公积 appropriation of discretionary surplus reserve
调整分录 adjusting entry
调整后的数额 adjusted figure
调整后的利润或损失 adjusted profit or loss
贴现 discount
停止资本化 cessation of capitalisation
同期银行贷款利率 bank borrowing rate of the same period
同一控制下的企业合并 business combinations involving enterprises under common control
投保人 policyholder
投标出价（或收购要约） tender offer
投标评估 tender evaluation
投资性保险产品 investment insurance products
投资处置收益 profit on disposal of investment
投资回收期 payback period
投资活动产生的现金流量 cash flows from investing activities
投资级 investment grade
投资人 investors
投资损益 gain or loss arising on investments
投资性房地产 investment property
投资支付的现金 cash payments to acquire investments
土地或海域使用权 rights to use lands or sea zones
土地增值税 land appreciation tax
退休职工 retired employees
退保费 premium refunds
退休金 post-employment compensation
托管行为 fiduciary activities
拖欠税款 tax in default
