W
外幣 foreign currency
外幣交易 foreign currency transaction
外幣現金流量 foreign currency cash flows
外幣折算 foreign currency translation
外埠存款 deposit in other cities
外部交易收入 sales to external customers
外購固定資產 purchased fixed assets
外購無形資產 intangible assets acquired externally
外國企業 foreign enterprise
外匯風險 currency risks (or foreign exchange risk)
外匯管制 exchange controls
外商投資企業 foreign investment enterprise
外資股 shares denominated in foreign currency
完工百分比法 percentage of completion method
完工進度 stage (or degree) of completion
完整性 completeness
往來帳簿 account current book
偽造賬目 false accounting
委托貸款 designated loan
委托代銷存貨 goods on consignment
委托加工物資 material on consignment for further processing
委托生產或加工方式 sub-contracting or processing methods
委托銷售 consignment sale
未到期責任準備金 provision for undue obligations
未擔保余值 unguaranteed residual lease
未分配利潤 undistributed profit
未結算金額 amount of outstanding balances
未決賠款準備金 provision for incurred but unsettled claims
未決訴訟 pending litigation
未決仲裁 pending arbitration
未來適用法 prospective application
未確認融資費用 unrecognised financial expenses
未實現內部銷售利潤或損失 unrealised profit or loss arising from intra-group sales of goods (or rendering of services)
未實現融資收益 unrealised (or unearned) finance (or interest) income
未探明礦區 unproved mineral properties
為生產而持有的材料 material held for use in production of inventory
為交易目的而持有 held for the purpose of being traded
為執行銷售合同或者勞務合同而持有的存貨 inventories held to satisfy firm sales or service contracts
五五攤銷法 equal-split method
舞弊 fraud
無效套期 ineffective hedge
無形損耗 intangible wear and tear
無形資產 intangible assets
無形資產攤銷 amortisation of intangible assets
物價指數 price indices
物料 supplies
X
吸收投資收到的現金 cash proceeds from investments by others
稀釋每股收益 diluted EPS
稀釋性潛在普通股 dilutive potential ordinary shares
先進先出法 FIFO method
銜接 reconciliation
現鈔匯率 bank notes rate
現金補償 cash compensation
現金付款（或現金支付） cash payment
現金股利 cash dividend
現金和現金等價物 cash and cash equivalents
現金回傭 cash commission rebate
現金結算 cash settlement
現金結余 cash balance
現金津貼 cash allowance
現金凈額 net cash
現金流量表 cash flow statement
現金流量表補充資料 supplementary information in the cash flow statement
現金流量模式 cash flow patterns
現金流量套期 cash flow hedge
現金日記賬 cash journal
現金收付制（或收付實現制）cash basis
現金收支 cash deposit and withdrawal
現金頭寸 cash position
現金折扣 cash discount
現金限額 cash limit
現金盈余 cash surplus
現時義務 present obligation
現行出價 current bid price
現行要價 current asking price
現值 present value
相關性 relevance
向所有者分配利潤 profit distributions to owners
消費價格指數 consumer price index
消耗性生物資產 consumable biological assets
銷售產品、提供勞務收到的現金 cash receipts from sale of goods and rendering of services
銷售費用 selling expenses
銷售價格 selling price
銷售退回及折讓 sales return and allowance
小規模納說人 small-scale taxpayers
小計 sub-total
小企業會計制度 accounting systems for small-sized enterprises (ASSE)
新發行普通股 newly issued ordinary shares
薪炭林 fuel forests
信匯 mail remittance (or mail transfer [M/T])
信匯匯率 mail transfer rate
信匯通知書 mail transfer advice
信匯委托書 order of mail transfer
信用擔保 credit guarantee
信用等級 credit rating
信用風險 credit risk
信用風險貼水 credit spread
信用卡 credit card
信用衍生工具 credited derivatives
信用增級 credit enhancement
信用證保證金 L/C (letter of credit) guarantee deposit
行權日 exercise date
行政法規 administrative regulations
修改債務條件 modification of debt terms
修理工具 servicing equipment
虛報營業開支 false claim of business expenses
許可使用協議 licensing agreement
蓄積量比例法 inventory volume proportion method
Y
延后 defer
延緩繳納的稅款 tax stood over
延緩繳納的稅款 tax held over
衍生工具 derivatives
研究和開發支出 research and development expenditures
養老保險費 retirement insurance
養老社會保險基金 social retirement fund account
業務分部 business segment
業務招待費 entertainment expense
業權（或所有權） title
醫療保險費 medical insurance
儀器儀表 instrument
移動平均法 moving average method
以單個礦區為基礎進行減值測試 impairment test on a property-by-property basis
以公允價值計量且其變動計入當期損益的金融資產 financial assets at fair value through profit or loss
以股份為基礎的報酬 share-based compensation
以前年度損益調整 adjustment to prior years’ income and losses
以權益結算的股份支付 equity-settled share-based payment
以外幣計價 denominated in a foreign currency
以現金結算的股份支付 cash-settled share-based payment
以現金清償債務 satisfaction of a debt in cash
以暫時價值為基礎對企業合并進行確認和計量 recognise and measure the business combination on the basis of provisional values
以資產清償債務 satisfaction of a debt by transfer of assets
以總額披露 disclose in aggregate
以礦區組為基礎進行減值測試 impairment test on a collective basis
已賺保費 premiums earned
已完工作的測量 survey of work performed
已發生成本占總成本的比例 proportion of costs incurred to date to estimated total costs (cost-to-cost basis)
已發行時間 the number of days that the shares are outstanding
已分攤成本（或已吸收成本） absorbed cost
已繳資本 paid-up capital
已提出或已批準但尚未實施 proposed or approved but not yet made
已提供勞務占應提供勞務總量的比例 proportion of services performed to date to total services to be performed
已貼現商業承兌匯票 discounted commercial acceptance bills of exchange
一般納稅人 general taxpayer
一般物價指數 general price index
一般銷售價格 market price
一次轉銷法 immediate write-off method
一致的會計政策 consistent accounting policies
一年內到期的非流動負債 current portion of non-current liabilities
一年內到期的非流動資產 current portion of non-current assets
一年內到期的可轉換公司債券 convertible bonds to be expired within one year
意外保險計劃 accident insurance scheme
因解除與職工的勞動關系給予的補償 compensation for terminating labour relations with employees
銀行暗碼 bank code
銀行本票 bank cashier’s check
銀行承兌匯票 bank acceptance
銀行存款 bank deposits
銀行存款日記賬 bank journal
銀行存款余額調節表 bank reconciliation statement
銀行存折 bank book
銀行貸款 bank lending (or bank loan)
銀行擔保 bank guarantee
銀行對賬單 bank statement
銀行匯票 bank draft
銀行結余 bank balance
銀行利率（或銀行貼現率，或銀行牌價） bank rate
銀行買價 bank’s buying rate
銀行賣價 bank’s selling rate
銀行融資（或銀行服務） banking facility
銀行手續費（或銀行服務費） bank service charges
銀行體系 banking system
銀行業務 banking business
銀行賬戶 bank account
銀行賬戶持有人 bank account holder
印花稅 stamp duty
應付分保賬款 reinsurance payables
應付股利 dividend payable
應付款項 payables
應付利息（或應計未付利息） accrued interest payable
應付票據 notes payable
應付融資租賃款 finance lease payable
應付商業本票 commercial paper payable
應付受托人管理費 management fees payable to trustees
應付受益人待遇 benefit payable to beneficiaries
應付稅款法 tax payable method (or flow through method)
應付投資管理人管理費 management fees payable to investment managers
應付托管人管理費 management fees payable to custodians
應付傭金 commission payable
應付債券 bond payable
應付債券清算款 amount payable to security clearing account
應付賬款 accounts payable
應計費用 accrued charges
應計項目 accrual
應計折舊額 depreciable amount
應付職工薪酬 employee compensation payable
應付租金 rentals payable
應交稅金 taxes payable
應交增值稅 VAT (value-added tax) payable
應繳增值稅 — 進項稅額 VAT payable — input VAT
應繳增值稅 — 已交稅金 VAT payable — taxes paid
應繳增值稅 — 轉出未交增值稅 VAT payable — transfer-out of unpaid VAT
應繳增值稅 — 減免稅款 VAT payable — VAT deductions and exemptions
應繳增值稅 — 銷項稅額 VAT payable — output VAT
應繳增值稅 — 出口退稅 VAT payable — refund of export duty
應繳增值稅 — 進項稅額轉出 VAT payable — transfer-out of input VAT
應繳增值稅 — 出口抵減內銷產品應納稅額 VAT payable — export duty deductible from taxes payable on domestic sales
應繳增值稅 — 轉出多交增值稅 VAT payable — transfer-out of overpaid VAT
應繳增值稅 — 未交增值稅 VAT payable — unpaid VAT
應納稅所得額 taxable income
應納稅暫時性差異 taxable temporary difference
應收分保長期健康險責任準備金 balance of recoveries of provision for obligations arising on long-term health insurance contracts
應收分保壽險責任準備金 balance of recoveries of provision for obligations arising on life insurance contracts
應收分保未到期責任準備金 balance of recoveries of provision for undue obligations
應收分保未決賠款準備金 balance of recoveries of provision for incurred but unsettled claims
應收分保賬款 reinsurance receivables
應收股利 dividend receivable
應收款項 receivables
應收利息（應計未收利息） accrued interest receivable
應收票據 notes receivable
應收賬款 accounts receivable
應收證券清算款 amount receivable from security clearing account
應稅經濟利益 taxable economic benefit
應稅利潤 taxable profit
應用會計政策錯誤 mistakes in applying accounting policies
盈余公積 surplus reserve
營林設施費 forest operating facilities expenditures
營業成本 cost of operations
營業利潤/虧損 operating profit/loss
營業收入 revenue from operations
營業稅 business tax
營業稅金及附加 tax and surcharge for operations
營業外收入 non-operating revenue
營業外支出 non-operating expenditures
營業周期 operating cycle
傭金 commission fee
永久性債券 perpetual bond
永續盤存制（或賬面盤存制） perpetual inventory system
用材林 trees grown for lumber
用于擔保的存貨 inventory pledged as security
用于銷售而持有的存貨 inventories held for sale
優先股 preferred stock
優先權 preemptive right
油氣的勘探、開發和生產 exploration, development and production of petroleum and natural gas
油氣資產 petroleum and natural gas
有擔保的債權人 secured creditor
有擔保的融資 secured financing
有利或不利事項 favourable or unfavourable events
有限責任合伙 limited partnership
有限責任合伙人 limited partner
有效套期工具 effective hedging instruments
有形損耗 tangible wear and tear
余額遞減法 declining balance method
余額承前（或上年度結轉） balance brought forward
余額轉下（或本年度結轉） balance carried forward
預付款項 payments in advance
預付年金（或即付年金、先付年金、期初應付年金） annuity due
預計負債 estimated liabilities
預計凈殘值 estimated net residual value
預計可使用或者可銷售狀態 expected usable or saleable condition
預計未來現金流量現值 expected future cash flows
預計信用損失率 estimated credit losses
預交 prepayment
預期交易 forecast transaction
預期經濟利益的流入（流出） inflow (outflow) of expected economic benefits
預收貨款 sales revenue received in advance
預收收入 revenue received in advance
預收賬款 receipts in advance
預提費用 accrued expenses
員工借支 advance to employees
員工紅利 employees’ bonus
員工股份認購權計劃 employees’ share option scheme
員工股份購買計劃 employees’ share purchase scheme
原保險合同 direct insurance contracts
原保險合同延長期 extended period of a direct insurance contracts
原保險合同準備金 provisions relating to direct insurance contracts
原材料 raw material
原始憑證 original document
與收益相關的政府補助 income-related government grants
與個人關系密切的家庭成員 close members of the family of an individual
與資產相關的政府補助 asset-related government grants
月初結存材料的成本差異 cost variance of material at beginning of the month
月初結存材料的計劃成本 material at beginning of the month at planned cost
源生 origination
遠期合同 forward contract
運輸發票 freight invoice
運輸費用 transportation costs
運營收益 operating profit
運輸工具 vehicles
Z
在產品 work in progress
在建工程 construction in progress
在途存貨 goods in transit
在資產使用壽命內平均分配并計入當期損益 be amortised evenly to profit or loss as income over the useful life of the asset
再保險分出人 cedant
再保險合同 reinsurance contracts
再保險接受人 reinsurer
暫時性差異 temporary difference
暫時性控制 transitory control
暫停資本化 suspension of capitalisation
暫行規定 provisional regulation
造林費 forestation expenditure
增值稅進項稅額 input VAT (value-added tax)
債權人 creditors
債權性投資 debt investments
債券溢價 premium on bond
債券折價 discount on bond
債務重組 debt restructuring
債務重組方式的組合 combination of debt restructuring methods
債務重組利得 gain or loss on debt restructuring
債務擔保 guarantees of indebtedness
債務豁免 debt forgiven
債務清償（或結算） settlement of the liability
債權人的會計處理 creditor accounting
債務人的會計處理 debtor accounting
債務人支付能力 payment status of borrowers
債務轉資本 conversion of debt into capital
展期 rollover
帳戶余額（或帳戶結余） account balance
賬面價值 book value
賬面金額 carrying amount
賬面余額 book balance
招標（或投標） tender
招標承建 tender for construction
招標承供 tender for supply
招標承購 tender for purchase
折耗 depletion
折耗率 deletion rate
折舊率 depreciation rate
折算差額 exchange difference
折現率 discount rate
正常營業周期 normal operating cycle
正常信用條件 normal credit terms
證券償還 repayment of securities
證券法 securities law
證券發行 issuance of securities
證券化交易 securitisation transactions
證券化資產 securitised assets
證券回購 repurchase of securities
證券投資基金 security investment fund
政府補助 government grants (or subsidies, subventions, premiums)
政府補助返還 repayment of government grants
政府及其相關部門 government and its relevant departments
政府債券 government bonds
支付的合并對價賬面價值（或發行股份面值總額） carrying amount of the consideration paid for business combination (or the total par value of the shares issued)
支付的其他與籌資活動有關的現金 other cash payments relating to financing activities
支付的其他與經營活動有關的現金 other cash payments relating to operating activities
支付的其他與投資活動有關的現金other cash payments relating to investing activities
支付給職工以及為職工支付的現金 cash payments to and on behalf of employees
直接材料 direct material
直接法 direct method
直接計入所有者權益的利得和損失 gains and losses recognised directly in owners’ equity
直接人工 direct labour
職工福利費 employee welfare
職工教育經費 expenses for employee training
職工薪酬 employee benefits
職業退休計劃 occupational retirement scheme
質押書（或銀行抵押書） letter of hypothecation
制造費用 production overhead
制造型企業 manufacturing enterprise
中斷 interruption
中國證監會 China Securities Regulatory Commission (CSRC)
中華人民共和國會計法 Accounting Law of the People’s Republic of China
中介費 agency commission
中期 interim period
中期財務報告 interim financial reporting
中期財務報告批準報出日 the date the interim financial reports are authorized for issue
中期季節性、周期性收入和不均勻發生的費用 expenses that incurred seasonally, cyclically and unevenly
中期會計報表 interim accounting statement
中期資產負債表日 interim balance sheet date
中外合作經營企業 Sino-foreign cooperation enterprise
終止經營 discontinued operations
終止確認 derecognition
仲裁 arbitration
重大錯誤和差錯 material error and bias
重大調整 material adjustment
重大影響 significant influence
重要交易或事項 significant transactions or events
重要會計估計的說明 explanatory statement of significant accounting estimates
重要會計政策的說明 explanatory statement of significant accounting standards
重要性 materiality
周轉材料 material on cycle use
周轉金 revolving funds
主合同 host contract
主要報告形式 primary reporting format
主要材料 major material
主要分部 primary segments
主要投資者個人 principle individual investor
主營業務收入 revenue from main operations
住房公積金 housing welfare fund
注冊地 place of registration
注冊資本 registered capital
注銷的稅款 tax discharged
著作權 copyright
專利侵權 patent infringement
專利權 patent
專用撥款 specific appropriation
專用材料 material for specific use
專項借款 specific borrowing
專用設備 equipment for specific use
專項應付款 specific payables
專業人員服務費 professional fee
轉出 transfer out
轉出方 transferor
轉讓礦區權益 conveyance of interest in a mineral property
轉入 transfer in
轉入方 transferee
轉銷 write off
裝卸費 handling cost
追加投資 additional investment
追加資產 additional assets
追溯重述法 retrospective restatement
追溯調整 retrospective adjustment
追溯調整法 retrospective application
咨詢費 consultation fee
資本保證capital cover
資本充足率 capital adequacy ratios
資本負債率 capital and liabilities ratio
資本公積 capital surplus
資本公積轉增資本 capitalisation of capital surplus
資本化 capitalise
資本化率 capitalisation rate
資本化期間 capitalisation period
資本密集方式 capital-intensive method
資本贖回 capital redemption
資本（或股本）溢價 premium on capital (or stock)
資本性支出 capital expenditure
資本增值 capital appreciation
資本周轉率 capital turnover
資產 asset
資產負債表日后非調整事項 non-adjusting events after the balance sheet date
資產負債表日后事項 events after the balance sheet date
資產負債表日后調整事項 adjusting events after the balance sheet date
資產負債表外的風險 off-balance-sheet exposure
資產負債表外的融資（或帳外融資） off-balance-sheet financing
資產負債表外的交易（或帳外交易） off-balance-sheet transaction
資產負債表外的項目 off-balance-sheet item
資產減值 impairment of assets
資產減值損失 impairment losses of assets
資產減值損失轉回 reversal of impairment losses on assets
資產凈值的增長 net assets increase
資產使用權 right to use an asset
資產所有權上的風險和報酬 risks and rewards of ownership of the asset
資產總計 total assets
資產組 cash-generating unit
資產組組合 group of units
資金回報率 rate of return on capital
子公司 subsidiary
自產自銷 self-produce and distribution
自創商譽 internally generated goodwill
自然災害損失 loss from a natural disaster
自行繁殖 self-breeding
自行建造固定資產 self-constructed (or self-manufactured) fixed asset
自行營造的 self-cultivating
自行栽培的 self-planting
自愿裁減建議 voluntary redundancy proposal
自用房地產 owner-occupied property
自制半成品 self-manufactured semi-finished product
自主權 unconditional right
總額 gross
總賬 general ledger
鉆井勘探支出 drilling exploration expenditure
租金收入 rental income
租賃 lease
租賃開始日 commencement of lease term (inception of lease)
租賃內含利率 interest rate implicit in the lease
租賃期 lease term
租賃期屆滿 end of lease term
租賃投資凈額 net investment in lease
租賃資產 leased assets
組合套期 portfolio hedge
最大信用風險敞口（金額） maximum exposure to credit risk
最低租賃付款額 minimum lease payment
最低租賃收款額 minimum lease receipt
最佳估計數 best estimates
最近交易 most recent transaction
最終處置 ultimate disposal
最終控制 ultimate control
遵循企業會計準則的聲明 statement on compliance with ASBE
