410 7.工程结算收入 Revenues 411 8.工程结算税金 Sales tax 412 9.工程结算成本 Cost of sales 413 10.工程结算毛利 Gross profit
414 11.工程结算利润 Income from main operation 415 12.会外施01表 FORM AFC(Construction)-01
416 (三)外商投资商品流通企业 Commercial Enterprises with Foreign Investment: 417 1.商品销售收入 Sales
418 2.商品销售收入净额 Net sales 419 3.商品销售成本 Cost of sales 420 4.进货费用 Purchase expense 421 5.商品销售毛利 Gross profit
422 6.代购代销收入 Income from purchase and sales commission 423 7.主营业务毛利 Gross profit from main operation 424 8.销货费用 Selling expense
425 9.主营业务利润 Income from main operation 426 10.会外商01表 FORM AFC(Commercial)-01
427 (四)外商投资房地产企业 Real Estate Enterprises with Foreign Investment： 428 1.在建开发产品 Work in progress
429 2.递延出租收入 Deferred rental income 430 3.经营收入 Revenues 431 4.经营税金 Sales tax
432 5.经营成本 Operating cost 433 6.经营毛利 Gross profit
434 7.经营利润 Income from main operation
435 8.非人民币货币经营收入 Non-RMB revenues 436 9.会外房01表 FORM AFR(Real Estate)-01
437 (五)外商投资租赁企业 Lease Enterprises with Foreign Investment： 438 1.预付租赁资产款 Advances to lessor 439 2.低值易耗品：Low-value consumables 440 3.一年内到期的长期投资及长期应收款
441 Long-term investments and receivables maturing within one year 442 4.应收租赁款 Lease payment receivables 443 5.未实现租赁收益 Unearned lease income
444 6.应收转租赁款 Sub-lease payment receivables
445 7.逾期未收租赁款 Lease payment receivables past due
446 8.长期投资及长期应收款合计 Total long-term investments and long-term receivables 447 9.经营租赁资产 Assets under operating lease
448 10.经营租赁资产原价 Original cost of assets under operating lease 449 11.经营租赁资产折旧 Depreciation of assets under operating lease 450 12.经营租赁资产净值 Net value of assets under operating lease 451 13.租赁保证金 Deposit from lessee
452 14.应付转租赁租金 Sub-lease payment payables to lessor 453 15.营业收入 Revenues
454 16.利息收入 Interest revenues
455 17.手续费收入 Service fee revenues 456 18.营业税金 Sales tax
457 19.营业支出 Operating expenditure 458 20.利息支出 Interest expense 459 21.营业毛利 Gross profit
460 22.非人民币货币营业收入 Non-RMB operating income 461 23.会外租01表 FORM AFL(Lease)-01
462 (六)外商投资交通企业：Transportation Enterprises with Foreign Investment： 463 1.主营业务收入 Revenues 464 2.营业税金 Sales tax
465 3.营业成本 Operating cost 466 4.主营业务毛利 Gross profit
467 5.主营业务利润 Income from main operation 468 6.会外交01表 FORM AFT(Transportation)-01
469 (七)外商投资银行：Banks with Foreign Investment： 470 1.现金及银行存款 Cash on hand and cash in bank 471 2.贵金属 Precious metal
472 3.存放中央银行款项 Deposits and required reserve in central bank 473 4.存放同业款项 Deposits in other banks
474 5.存放联行款项 Deposits in correspondent banks 475 6.拆出资金 Loans to other banks 476 7.短期贷款 Short-term loans
477 8.进出口押汇 Acceptance of draft under letter of credit for imports and exports 478 9.应收利息 Interest receivable
479 10.坏账准备 Bad debt provision for interest receivable 480 11.贴现 Discount
481 12.中长期贷款 Medium or long-term loans 482 13.逾期贷款 Past due loans
483 14.贷款呆账准备 Bad debt provision for loan principals 484 15.短期存款 Short-term deposits
485 16.短期储蓄存款 Short-term savings deposits 486 17.向中央银行借款 Borrowings from central bank 487 18.同业存放款项 Deposit from other banks
488 19.联行存放款项 Deposit from correspondent banks 489 20.拆入资金 Loans from other banks
490 21.应解汇款 Amounts payable on wire transfers received 491 22.发行短期债券 Issuance of short-term debentures payable 492 23.长期存款 Long-term deposits
493 24.长期储蓄存款 Long-term savings deposits
494 25.保证金 Margin(held by bank in financial transactions) 495 26.发行长期债券 Issuance of long-term debentures payable 496 27.营业收入 Revenues
497 28.利息收入 Interest revenues
498 29.金融企业往来收入 Revenues from transactions with financial institutions 499 30.手续费收入 Service fee revenues
500 31.其他营业收入 Other operating revenues 501 32.营业支出 Operating expenditure 502 33.利息支出 Interest expense
503 34.金融企业往来支出 Expense from transactions with financial institutions 504 35.手续费支出 Service fee expense 505 36.营业费用 Operating expense
506 37.其他营业支出 Other operating expenditure 507 38.营业税金 Sales tax
508 39.会外银01表 FORM AFB(Bank)-01
509 (八)外商投资农业企业 Agricultural Enterprises with Foreign Investment： 510 1.会外农01表 FORM AFA(Agriculture)-01
511 (九)外商投资服务企业 Service Enterprises with Foreign Investment： 512 1.营业收入 Revenues 513 2.营业税金 Sales tax
514 3.营业成本 Operating cost 515 4.营业费用 Operating expense 516 5.营业毛利 Gross profit
517 6.会外服01表 FORM AFS(Service)-01
Account 帐户
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 Disclosure 批露
Expenses 费用
Financial statement 财务报表 Financial activities 筹资活动
Going-concern assumption 持续经营假设 Inflation 通货膨涨
Investing activities 投资活动 Liabilities 负债
Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业
Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入
Sole proprietorship 独资企业 Solvency 清偿能力
Stable-dollar assumption 稳定货币假设 Stockholders 股东
Stockholders equity 股东权益 Window dressing 门面粉饰
财会名词汉英对照表 （1）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