财务会计专有名词.docx
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财务会计专有名词.docx
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财务会计专有名词
财务会计专有名词
会计科目
1001-现金-Cashonhand
1002-银行存款-Cashinbank
1009-其他货币资金-Othermonetaryfund
100901-外埠存款-Depositinothercities
100902-银行本票-Cashier'scheque
100903-银行汇票-Bankdraft
100904-信用卡-Creditcard
100905-信用保证金-Deposittocreditor
100906-存出投资款-Cashininvestingaccount
1101-短期投资-Short-terminvestments
110101-股票-Short-termstockinvestments
110102-债券-Short-termbondinvestments
110203-基金-Short-termfundinvestments
110110-其他-Othershort-terminvestments
1102-短期投资跌价准备-Provisionforlossondeclineinvalueofshort-terminvestments
1111-应收票据-Notesreceivable
1121-应收股利-Dividendsreceivable
1131-应收帐款-Accountsreceivable
1133-其他应收款-Otherreceivable
1141-坏账准备-Provisionforbaddebts
1151-预付账款-Advancetosuppliers
1161-应收补贴款-Subsidyreceivable
1201-物资采购-Materialspurchased
1211-原材料-Rawmaterials
1221-包装物-Containers
1231-低值易耗品-Lowcostandshortlivedarticles
1232-材料成本差异-Costvariancesofmaterial
1241-自制半成品-Semi-finishedproducts
1243-库存商品-Merchandiseinventory
1244-商品进销差价-Marginbetweensellingandpurchasingpriceonmerchandise
1251-委托加工物资-Materialonconsignmentforfurtherprocessing
1261-委托代销商品-Goodsonconsignment-out
1271-受托代销商品-Goodsonconsignment-in
1281-存货跌价准备-Provisonforimpairmentofinventories
1291-分期收款发出商品-Goodsoninstalmentsales
1301-待摊费用-Prepaidexpense
1401-长期股权投资-Long-termequityinvestments
140101-股票投资-Long-termstockinvestments
140102-其他股权投资-Otherlong-termequityinvestments
1402-长期债权投资-Long-termdebtinvestments
140201-债券投资-Long-termbondinvestments
140202-其他债权投资-Otherlong-termdebtinvestments
1421-长期投资减值准备-Provisonforimpairmentoflong-terminvestments
1431-委托贷款-Entrustedloan
143101-本金-Principalofentrustedloan
143102-利息-Interestofentrustedloan
143103-减值准备-Provisionforimpairmentofentrustedloan
1501-固定资产-Fixedassets-cost
1502-累计折旧-Accumulateddepreciation
1505-固定资产减值准备-Provisionforimpairmentoffixedassets
1601-工程物资-Constructionmaterial
160101-专用材料-Specificpurposematerials
160102-专用设备-Specificpurposeequipments
160103-预付大型设备款-Prepaymentsformajorequipments
160104-为生产准备的工具及器具-Toolsandinstrumentspreparedforproduction
1603-在建工程-Constructioninprocess
1605-在建工程减值准备-Provisionforimpairmentofconstructioninprocess
1701-固定资产清理-Disposaloffixedassets
311105-拨款转入-Governmentgrantsreceived
311106-外币资本折算差额-Foreigncurrencycapitalconversiondifference
311107-其他资本公积-Othercapitalreserve
3121-盈余公积-Surplusreserve
312101-法定盈余公积-Statutorysurplusreserve
312102-任意盈余公积-Discretionaryearningsurplus
312103-法定公益金-Statutorypublicwelfarefund
312104-储备基金-Reservefund
312105-企业发展基金-Enterprisedevelopmentfund
312106-利润归还投资-Profitreturnforinvestment
3131-本年利润-Profit&losssummary
3141-利润分配-Distributionprofit
314101-其他转入-Otheradjustments
314102-提取法定盈余公积金-Extractforstatutorysurplusreserve
314103-提取法定公益金-Extractforstatutorypublicwelfarefund
314104-提取储备基金-Extractforreservefund
314105-提取企业发展基金-Extractforenterprisedevelopmentfund
314106-提取职工奖励及福利基金-Extractforstaffbonusandwelfarefund
314107-利润归还投资-Profitreturnofcapitalinvested
314108-应付优先股股利-Preferencesharedividendpayable
314109-提取任意盈余公积-Extractfordiscretionaryearningsurplus
314110-应付普通股股利-Ordinarysharedividendpayable
314111-转作资本(或股本)的普通股股利-Ordinarysharedividendtransfertocapital(orshare)
314115-未分配利润-Undistributedprofit
4101-生产成本-Costofproduction
410101-基本生产成本-Basicproductioncost
410102-辅助生产成本-Auxiliaryproductioncost
4105-制造费用-Manufacturingoverheads
4107-劳务成本-Laborcost
5101-主营业务收入-Salesrevenue
5102-其他业务收入-Revenuesfromotheroperations
5201-投资收益-Investmentincome
5203-补贴收入-Subsidyincome
5301-营业外收入-Non-operatingprofit
5401-主营业务成本-Costofsales
5402-主营业务税金及附加-Salestax
5405-其他业务支出-Costofotheroperations
5501-营业费用-Operatingexpenses
5502-管理费用-Generalandadministrativeexpenses
5503-财务费用-Financialexpenses
5601-营业外支出-Non-operatingexpenses
5701-所得税-Incometax
5801-以前年度损益调整-Priorperiodprofit&lossadjustment
1-财务管理-financialmanagement
1-资金-fund
1-金融商品-financialinstrument
1-财务活动-financeactivity
1-筹资管理-financingmanagement
1-投资管理-investingmanagement
1-直接投资-directinvestment
1-间接投资-indirectinvestment
1-证券投资-securitiesinvestment
1-长期投资-long-terminvestment(orNoncurrentinvestment)
1-短期投资-short-terminvestment(ortemperoraryinvestment)
1-对内投资-internalinvestment
1-对外投资-externalinvestment
1-利润(股利)分配管理-profitanddividenddistributionmanagement
1-利润最大化-profitmaximum
1-资本利润率(每股利润)最大化-Earningspersharemaximum
1-企业价值-valueoftheenterprise
1-财务预测-financialprodiction
1-财务决策-financialdecision
1-财务预算-financialbudget
1-财务控制-financialcontrol
1-财务分析-financialanalysis
1-所得税-incometax
1-流转税-taxoncommeoditiesincirculation
1-资源税-taxon(natural)resources
1-财产税-propertytax
1-行为税-taxoneconomicactivities
1-利率-interestrate
1-纯利率-therealrisk-freerateofinterest
1-通货膨胀附加率-inflationpremium
1-风险附加率-riskpremium
- -
2-资金的时间价值-timevalueofmoney
2-终值-futurevalue
2-现值-presentvalue
2-年金-annuity
2-预付年金-annuitydue
2-永续年金-indefinteannuity
2-风险-risk
2-市场风险-marketrisk
2-企业特有风险-unsystematicrisk(orcompany-specificrisk)
2-经营风险-operatingrisk
2-财务风险-financialrisk
2-报酬-return
2-投资报酬率-returnoninvestment(ROI)
2-无风险报酬率-returnonriskfreeinvestment
2-风险报酬率-returnonriskinvestment
2-期望值-expectedrateofreturn
2-方差-variance
2-标准差-standarddeviation
2-标准差系数-coefficientofvariance
2-成本性态分析-costbehavioranalysis
2-本量利分析-costvolumeprfoitanalysis(CVPanalysis)
2-变动成本-variablecost
2-固定成本-fixedcost
2-混合成本-mixedcost
2-高低点法-high-lowmethod
2-散布图法-scattered-pointsgraphingmethod
2-一元直线回归法-regressionanalysismethod
2-技术测定法-industrialengineeringmethod
2-直接分析法-directanalysis
2-边际贡献-contributionmargin
2-边际贡献率-contributionmarginrate
2-变动成本率-variablecostrate
2-保本分析-break-evenanalysis
2-保利分析-targetprofitanalysis
2-安全边际量-safetymargins
2-安全边际额-salesrevenueonsafeymargins
- -
3-筹资决策-financingdecision
3-吸收直接投资-Absoptioninvestment
3-发行股票-stockissuance
3-发行债券-bondsissuance
3-融资租赁-capitallease
3-商业信用-commercialtrustorcommercialcredit
3-销售百分比法-Percentageonsalesmethod
3-每股价格-pricepershare
3-优先股筹资-preferredstockfinancing
3-留存收益-retainedearnings
3-补偿性余额-compensationbalance
3-名义利率-nominalrate
- -
4-资本成本-costofcapital
4-资本结构-capitalstructure
4-资本成本率-thecostofcapitalrate
4-综合资本-comprehesivecapital
4-边际资本成本-marginalcostofcapital
4-经营杠杆-operatingleverage
4-财务杠杆-financeleverage
4-综合杠杆-comprehensiveleverage
4-资本结构的优化-optimalcaptialstructure
- -
5-项目投资-projectinvestment
5-投资-investment
5-现金流量-cashflows
5-营业收入-operatingrevenue
5-固定资产-fixedassets
5-流动资金-workingcapital
5-付现成本(或经营成本)-operatingcost
5-变动成本-variablecost
5-固定成本-fixedcost
5-折旧额及摊销额-depreciationoramortizationamount
5-现金净流量-netcashflows
5-年现金流入量-annualcashinflows
5-年现金流出量-annualcashoutflows
5-净利润-netincome
5-沉落成本-sunkcost
5-机会成本-opportunitycost
5-净营运资金-networkingcapital
5-非贴现指标-non-dicountingindex
5-净现值-netpresentvalue
5-净现值率-therateofnetpresentvalue
5-现值指数-presentvalueindex
5-内含报酬率-internalrateofreturn
5-投资风险-riskofinvestment
- -
6-证券投资-investmentinsecurities
6-债券投资-debtinvestment
6-股票投资-equtiyinvestment
6-组合投资-investmentinportfolio
6-基金投资-investmentinfunds
6-委托买卖-commisssionbusiness
6-债券的价值-valueofbonds
6-股票的价值-valueofstocks
6-系统性风险-systematicrisk
6-市场风险-marketrisk
6-利率风险-riskofinterestrate
6-购买力风险-purchasepowerrisk
6-非系统性风险-non-systematicrisk
6-行业风险-industrialrisk
6-经营风险-operatingrisk
6-违约风险-riskondefault
- -
7-货币资金平均持有量-precautionarybalancesofcash
7-应收账款-accountsreceivable
7-坏账成本-bad-debtexpenseorcost
7-信用政策-creditpolicy
7-现金折扣-cashdiscount
7-存货管理-inventorymanagement
8-利润分配-profitdistribution
8-股利分配-dividenddistribution
8-现金股利-cashdividend
8-股票股利-stockdividend
8-股利宣告日-dividenddeclarationdate
8-股利发放日-dividendpaymentdate
- -
9-财务预算-financialbudget
9-固定预算-fixedbudget
9-弹性预算-flexiblebudget
9-增量预算-incrementalbudget
9-零基预算-currentperiodbudget
9-赤字预算-unbalancedbudget
9-现金预算-cashbudget
9-定期预算-periodicbudget
9-滚动预算-rollingbudget
9-销售预算-salesbudget
9-生产预算-productionbudget
9-预计利润表-budgetedincomestatement
9-预计资产负债表-budgetedbalancesheet
9-预计现金流量表-budgetedstatementofcashflows
- -
10-财务控制-financialcontrol
10-价值控制-valuationcontrol
10-综合控制-comprehensivecontrol
10-责任中心-responsibilitycenters
10-成本中心-costcenter
10-利润中心-profitcenter
10-投资中心-investmentcenter
10-投资报酬率-returnoninvestment(ROI)
10-剩余收益-residualvalue
10-经济增加值-economicvalueadded
10-内部转移价格-transferpricing
10-市场价格-marketbasedtransferprices
10-协商价格-negotiatedtransferprices
10-双重价格-thedualtransferpricing
10-以“成本”做为内部转移价格-costbasedtransferprices
10-标准成本法-standardcosting
10-标准变动成本-standardvariablecost
10-标准固定成本-standardfixedcost
10-差异分析-varianceanalysis
10-有利差异-favorablevariance
10-不利差异-unfavorablevariance
- -
11-财务指标分析-financialindexanalysis
11-财务报表分析-financialstatementanalysis
11-偿债能力-debtsolvencycapacity
11-营运能力-operatingcapacity
11-盈利能力-profitability
11-现金流-cashflow
11-比率分析法-ratioanalysis
11-效率比率-efficiencyratios
11-结构比率-thestructuralratios
11-相关比率-relevantrations
11-流动比率-currentratio
11-流动资产-currentassets
11-货币资金-curencyandfund(orcashanditsequivalent)
11-短期投资-short-terminvestment(ortemporaryinvestment)
11-应收票据-notesreceivable
11-应收账款-accountreceivable
11-预付账款-accountinadvance
11-其他应收款-otherreceivables
11-存货-inventory
11-待摊费用-prepaidexpense
11-一年内到期的长期债权投资-investmentinbondsextinguishedinthecurrentyear
11-长期投资-long-terminvestment
11-固定资产-fixed(orplant)assets
11-固定资产原价-originalcostoffixedassets
11-累计折旧-accumulateddepreciation
11-固定资产净值-netbookvalueoffixedassets
11-固定资产清理-disposaloffixedassets
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