P
盤虧的存貨 shortage on inventories
盤盈的存貨 overage on inventories
配比 matching
賠付成本 costs of paying claims
派息比率 payout ratio
批發 wholesale
票面價值 par value
評估費用 valuation fees
平均毛利率 gross profit margin
平均市場價格 average market price
破產 bankruptcy
破產呈請書 bankruptcy petition
破產法律程序 bankruptcy proceeding
破產通知書 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
普通債權人 ordinary creditor
Q
期初存貨價值 value of beginning inventories
期初發行在外普通股股數 number of ordinary shares outstanding at beginning of the period
期初凈資產 net assets at beginning of the period
期初金額 beginning amount of the period
期初余額 beginning balance of the period
期貨期權（或期貨合約期權） option on a futures contract
期末存貨價值 value of ending inventories
期末凈資產 net assets at end of the period
期末余額 ending balance of the period
期權（或認購權；選擇權；選購權） options
期權持倉量 option position
期權定價模式 options pricing model
期權費 option money
期權交易 options trading
期權金（或期權溢價） option premium
期權市場 options market
其他非流動負債 other non-current liabilities
其他非流動資產 other non-current assets
其他流動負債 other current liabilities
其他流動資產 other current assets
其他業務支出 expenditure on other operation
其他業務收入 revenue from other operations
其他應付款 other payables
其他應收款 other receivables
企業財務會計報告條例 Financial Accounting and Reporting Rules for Business Enterprise
企業發展基金 enterprise expansion fund
企業管理層受托責任履行情況 the status of the management’s stewardship
企業合并 business combination
企業合并中形成的商譽 goodwill arising on a business combination
企業經營的季節性或者周期性特征 seasonality or cyclicality of enterprise’s interim operations
企業會計準則 Accounting Standards for Business Enterprises [ASBE]
企業年金基金 enterprise annuity fund
企業清算 enterprise liquidation
企業日常活動 ordinary activities by an enterprise
企業債 corporate bond
企業注冊地 country of incorporation of the enterprise
企業總部資產 corporate asset
起運點交貨價 F.O.B shipping point
棄置費用 decommissioning costs
器具 apparatus
前期差錯 prior period errors
潛在表決權 potential voting rights
潛在普通股 potential ordinary shares
嵌入衍生工具 embedded derivatives
欠稅者 tax defaulter
清理 disposal
取得成本 acquisition costs
取得或處置價格 purchase or disposal consideration
取得借款收到的現金 cash proceeds from borrowings
取得控制權 acquisition of control
取得投資收益收到的現金 cash receipts from return on investments
權益法 equity method
權益法調整 equity method adjustment
權益工具 equity instrument
權益性證券 equity security
權益性證券溢價收入 premium from the equity issue
權責發生制（或應計制） accrual basis
確定承諾 firm commitment
R
讓渡資產使用權 use by others of enterprise assets
認購股本（或認繳股本） capital stock subscription
認股權證 warrant
人工費 labor cost
人民幣金額單位 unit amount of RMB
融券期限 outstanding period of securities
融資租賃 finance lease
融資租入固定資產 finance leased fixed asset
如實反映 faithful representation
任意盈余公積 discretionary surplus reserve
S
三個月內到期的債券投資 short-term investments in debt securities of three months to maturity
訴訟案件結案 settlement of a litigation case
速動比率 quick ratio
速動資產 quick assets
損失 loss
損余物資 lingered properties
所得稅（費用） income taxes
所有權上的主要風險和報酬 significant risks and rewards of ownership
所有者權益 owners’ equity
所有者權益變動表 statement of changes in owners’ equity
所有者投入資本 capital contributions from owners
索賠 claim
商標權 trade mark
商品 merchandise
商品流通企業 merchandising enterprise
商業承兌匯票 commercial acceptance bills of exchange
商業實質 commercial substance
商業折扣 commercial discount
商譽 goodwill
商譽減值 impairment of goodwill
上年度 the immediately preceding financial year
上年年末余額 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
少數股東 minority shareholders
少數股東權益 minority interest
少數股東損益 minority interest
社會保險費 social security insurance
生產成本 production cost
生產過程 production processes
生產線 product line
生產性生物資產 productive biological assets
生產要素 factor of production
生物資產 biological assets
實際報價 actual quotation
實際成本 actual cost
實際利率法 “effective interest rate” method
實際利潤 actual profit
實際流通 actual circulation
實際收入 actual income
實際稅率 effective rate of tax
實際支出 actual expenditure
實收資本（或股本） paid-in capital (or stock)
收回投資 repayment of investment
收回投資所收到的現金 cash receipts from return of investments
收益性支出 revenue expenditure
收付實現制 receipt basis
收購價 acquisition price
收到的其他與籌資活動有關的現金 other cash receipts relating to financing activities
收到的其他與經營活動有關的現金 other cash receipts relating to operating activities
收到的其他與投資活動有關的現金 other cash receipts relating to investing activities
收到的稅費返還 receipts of tax refunds
收取企業繳費 contribution received from the enterprise
收入 revenue
收入確認 revenue recognition
收入余數 balance of proceeds
手續費 commission
壽險 life insurance
壽險責任準備金 provision for obligations arising on life insurance contracts
售后回購 sales and repurchase
售后租回交易 sales and leaseback transaction
售價 sales proceed
贖回費用 redemption charges (or redemption fee)
贖回基金 redemption fund
贖回價格 redemption price
稅法 tax laws
稅后利潤 after-tax profits
稅基（或課稅基礎） tax base
稅階 tax band
稅款扣減 tax deductions
稅收抵免 tax credit
稅收政策 taxation policy
稅務調查 tax investigation
稅務負擔 tax burden
稅務行政處罰 tax administration punishment (or penalty)
稅務行政復議 tax administration review
稅項寬減 tax concession
稅制 tax regime
申請入會費和會員費收入 entrance and membership fee revenue
審計費用 audit fees
審計準則 auditing standard
生育保險費 propagation insurance
剩余期限 remaining maturity
剩余權益 residual interest
失業保險費 unemployment insurance
失業率 unemployment rate
石油天然氣開采 extraction of petroleum and natural gas
實質重于形式 substance over form
實質轉移與資產所有權有關的全部風險和報酬 transfer in substance all the risks and rewards incidental to ownership
時間段 time band
使用費收入 royalty
使用年限 useful life
使用壽命不確定 indefinite useful life
使用壽命有限 definite useful life
使固定資產達到可預定使用狀態前所發生的可歸屬于該資產的費用 attributable expenditure of bringing the fixed asset to its expected usable conditions
市場價格 market price
市場收益率 market rate of return
市盈率 P/E (price/earning) Ratio
試生產 trial-production
試運行 trial-operation
視同銷售貨物 deemed “sales of goods”
受托代銷商品 fiduciary goods for sale
授予權益工具 granting of equipment instrument
授予日 grant date
疏忽或曲解事實 oversights or misinterpretation of facts
熟悉情況、自愿交易的雙方 knowledgeable, willing transacting parties
水電費 water and electricity charge
水土保持林 water and soil conservation forests
水源涵養林 water sources conservation forests
雙倍余額遞減法 double declining balance method
T
攤回長期健康險責任準備金 recoveries of provision for obligations arising on long-term health insurance contracts
攤回分保費用 recoveries of reinsurance expenses
攤回賠付成本 recoveries of costs of paying claims
攤回壽險責任準備金 recoveries of provision for obligations arising on life insurance contracts
攤回未決賠款準備金 recoveries of provision for incurred but unsettled claims
攤銷 amortisation
攤銷期 amortisation schedule
攤余成本 amortised cost
探礦權 exploration rights
探明礦區 proved mineral properties
探明經濟可采儲量 proved reserve
逃稅（或瞞稅） tax evasion
套期保值（或套期） hedging
套期工具 hedging instrument
套期會計方法 hedging accounting method
套期有效性 hedge effectiveness
特殊目的實體 special purpose entity (SPE)
特殊項目的現金流量 extraordinary cash flows
特許權費用 franchise fee
特許商 franchisor
提供勞務 rendering of service
提貨單（或交割單） delivery order
提前 bring forward
提前還款率 prepayment rates
提前還款權 prepayment options
提前解除 termination before maturity
提取法定盈余公積 appropriation of statutory surplus reserve
提取法定公益金 appropriation of statutory public welfare fund
提取儲備基金 appropriation of reserve fund
提取企業發展基金 appropriation of enterprise expansion fund
提取職工獎勵及福利基金 appropriation of employee welfare and bonus fund
提取任意盈余公積 appropriation of discretionary surplus reserve
調整分錄 adjusting entry
調整后的數額 adjusted figure
調整后的利潤或損失 adjusted profit or loss
貼現 discount
停止資本化 cessation of capitalisation
同期銀行貸款利率 bank borrowing rate of the same period
同一控制下的企業合并 business combinations involving enterprises under common control
投保人 policyholder
投標出價（或收購要約） tender offer
投標評估 tender evaluation
投資性保險產品 investment insurance products
投資處置收益 profit on disposal of investment
投資回收期 payback period
投資活動產生的現金流量 cash flows from investing activities
投資級 investment grade
投資人 investors
投資損益 gain or loss arising on investments
投資性房地產 investment property
投資支付的現金 cash payments to acquire investments
土地或海域使用權 rights to use lands or sea zones
土地增值稅 land appreciation tax
退休職工 retired employees
退保費 premium refunds
退休金 post-employment compensation
托管行為 fiduciary activities
拖欠稅款 tax in default
