一、利润表 Income Statement
Income Statement Related Vocabulary
销售收入与成本 Sales Revenue and Cost
利润表 / 损益表：Income Statement / Profit & Loss (P&L)
营业收入 / 销售收入：Revenue / Sales Revenue
销售折扣与折让：Sales Discount and Allowance
净收入：Net Revenue
营业 / 销售成本：Cost of sales / Cost of good sold
营业税金及附加：Sales Taxes and surtax / additional tax
销售费用： Selling Expenses
管理费用：Management / Administrative Expenses
财务费用：Financial Expenses
资产减值损失：Asset Impairment Loss
公允价值变动损益：Profit & Loss on Fluctuation of Fair Market Value
投资收益/损失：Investment Income / Loss
营业利润：Sales Profit
营业外收入：Non-operating Income / Non-business Income
营业外支出：Non-operating Expenses/ Non-business Expenditures
非流动资产处置损益：Profit / Loss of Disposition of Non-current Assets
利润总额：Total Profit
所得税：Income Tax
净利润：Net Profit
二、资产负债表相关的财务词汇
Balance Sheet Related Vocabulary
资产相关的科目 Asset Related Accounts
流动资产：Current Assets
货币资金：Cash and Bank
银行存款：Bank Deposits
交易性金融资产：Transactional financial assets
应收票据：Notes Receivable
应收账款：Accounts Receivable
坏账准备：Bad Debt Reserve
预付款项：Advance Payment
其他应收款：Other Receivable
存货：Inventory
一年内到期的非流动资产：Non-current Asset Matured within One-Year
非流动资产：Non-Current Asset
固定资产：Fixed Asset
固定资产清理：Liquidation of Fixed Asset
在建工程：Construction-in-progress
无形资产：Intangible Asset
长期股权投资：long-term equity investments
可供出售金融资产：Financial assets available for sale
持有至到期投资：held-to-maturity security investment
商誉：Goodwill
长期待摊费用：Long-term Deferred Expenses
递延所得税资产：Deferred Income-tax Asset
负债相关的科目 Liability-related Accounts
流动负债：Current Liability
短期借款：Short-term Loan
应付票据：Notes Payable
应付账款：Accounts Payable
预收款项：Deposit Received
应付职工薪酬：Salary Payable
应交税费：Tax Payable
其他应付款：Other Payable
应付利息：Interest Payable
应付股利：Dividend Payable
三、一年内到期的非流动负债
Non-current Liability matured within One year
非流动负债：Non-Current Liability
长期借款：Long-term Loan
应付债券：Bond Payable
递延收益：Deferred Income
与所有者权益相关的科目 Shareholder’s Equity -related Accounts
实收资本：Paid-in Capital
资本公积：Capital Reserve
盈余公积：Earned Surplus
未分配利润：Undistributed Profit
Balance Sheet 资产负债表
ITEM 项 目
Cash 货币资金
Short term investments 短期投资
Notes receivable 应收票据
Dividend receivable 应收股利
Interest receivable 应收利息
Accounts receivable 应收帐款
Other receivables 其他应收款
Accounts prepaid 预付帐款
Future guarantee 期货保证金
Allowance receivable 应收补贴款
Export drawback receivable 应收出口退税
Inventories 存货
Including: Raw materials 其中：原材料
Finished goods 产成品(库存商品)
Prepaid and deferred expenses 待摊费用
Unsettled G/L on current assets 待处理流动资产净损失
Long-term debenture investment falling due in a year 一年内到期的长期债权投资
Other current assets 其他流动资产
Total current assets 流动资产合计
Long-term investment：长期投资：
Including long term equity investment 其中:长期股权投资
Long term securities investment 长期债权投资
Incorporating price difference *合并价差
Total long-term investment 长期投资合计
Fixed assets-cost 固定资产原价
Less: Accumulated Depreciation 减：累计折旧
Fixed assets-net value 固定资产净值
Less: Impairment of fixed assets 减：固定资产减值准备
Net value of fixed assets 固定资产净额
Disposal of fixed assets 固定资产清理
Project material 工程物资
Construction in Progress 在建工程
Unsettled G/L on fixed assets 待处理固定资产净损失
Total tangible assets 固定资产合计
Intangible assets 无形资产
Including and use rights 其中:土地使用权
Deferred assets 递延资产（长期待摊费用）
Including: Fixed assets repair 其中:固定资产修理
Improvement expenditure of fixed assets 固定资产改良支出
Other long term assets 其他长期资产
Among it: Specially approved reserving materials 其中:特准储备物资
Total intangible assets and other assets 无形及其他资产合计
Deferred assets debits 递延税款借项
Total Assets 资产总计
Balance Sheet 资产负债表(续表)
ITEM 项 目
Short-term loans 短期借款
Notes payable 应付票款
Accounts payab1e 应付帐款
Advances from customers 预收帐款
Accrued wages 应付工资
Welfare payable 应付福利费
Profits payable 应付利润(股利)
Taxes payable 应交税金
Other payable to government 其他应交款
Other creditors 其他应付款
Provision for expenses 预提费用
Accrued liabilities 预计负债
Long term liabilities due within one year 一年内到期的长期负债
Other current liabilities 其他流动负债
Total current liabilities 流动负债合计
Long-term loans payable 长期借款
Bonds payable 应付债券
long-term accounts payable 长期应付款
Special accounts payable 专项应付款
Other long-term liabilities 其他长期负债
Including: Special reserve fund 其中:特准储备资金
Total long term liabilities 长期负债合计
Deferred taxation credit 递延税款贷项
Total liabilities 负 债 合 计
Minority interests * 少数股东权益
Subscribed Capital 实收资本(股本)
National capital 国家资本
Collective capital 集体资本
Legal person’s/ entity capital 法人资本
Including: State-owned legal person’s capital 其中:国有法人资本
Collective legal person’s capital 集体法人资本
Personal capital 个人资本
Foreign businessmen’s capital 外商资本
Capital surplus 资本公积
surplus reserve 盈余公积
Including: statutory surplus reserve 其中:法定盈余公积
public welfare fund 公益金
Supplermentary current capital 补充流动资本
Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）
Retained earnings 未分配利润
Converted difference in Foreign Currency Statements 外币报表折算差额
Total shareholder’s equity 所有者权益合计
Total Liabilities & Equity 负债及所有者权益总计
INCOME STATEMENT 利润表
ITEMS 项 目
Sales of products 产品销售收入
Including：Export sales 其中：出口产品销售收入
Less：Sales discount and allowances 减：销售折扣与折让
Net sales of products 产品销售净额
Less：Sales tax 减：产品销售税金
Cost of sales 产品销售成本
Including：Cost of export sales 其中：出口产品销售成本
Gross profit on sales 产品销售毛利
Less：Selling expenses 减：销售费用
General and administrative expenses 管理费用
Financial expenses 财务费用
Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)
Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)
Profit on sales 产品销售利润
Add：profit from other operations 加：其他业务利润
Operating profit 营业利润
Add：Income on investment 加：投资收益
Add：Non-operating income 加：营业外收入
Less：Non-operating expenses 减：营业外支出
Add：adjustment of loss and gain for previous years 加：以前年度损益调整
Total profit 利润总额
Less：Income tax 减：所得税
Net profit 净利润
Cash Flows Statement 现金流量表
Prepared by: Period: Unit: 拟制人：时间：单位：
Items 项目
1.Cash Flows from Operating Activities: cash流量从经营活动：
01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务
02)Rental received 收到的租金
Value added tax on sales received and refunds of value增值税销售额收到退款的价值
03)added tax paid 增值税缴纳
04)Refund of other taxes and levy other than value added tax 退回的其他税收和征费以外的增值税
07)Other cash received relating to operating activities其他现金收到有关经营活动
08)Sub-total of cash inflows 分，总现金流入量
09)Cash paid for goods and services 用现金支付的商品和服务
10)Cash paid for operating leases 用现金支付经营租赁
11)Cash paid to and on behalf of employees 用现金支付，并代表员工
12)Value added tax on purchases paid 增值税购货支付
13)Income tax paid 所得税的缴纳
14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税
17)Other cash paid relating to operating activities其他现金支付有关的经营活动
18)Sub-total of cash outflows 分，总的现金流出
19)Net cash flows from operating activities 净经营活动的现金流量
2.Cash Flows from Investing Activities: 所收到的现金收回投资
20)Cash received from return of investments 所收到的现金从分配股利，利润
21)Cash received from distribution of dividends or profits 所收到的现金从国债利息收入
22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产
Net cash received from disposal of fixed assets, intangible cash流向与投资活动
23)assets and other long-term assets 资产和其他长期资产
26)Other cash received relating to investing activities 其他收到的现金与投资活动
27)Sub-total of cash inflows 小计的现金流入量
Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产
28)and other long-term assets 和其他长期资产
29)Cash paid to acquire equity investments 用现金支付，以获取股权投资
30)Cash paid to acquire debt investments 用现金支付收购债权投资
33)Other cash paid relating to investing activities 其他现金支付的有关投资活动
34)Sub-total of cash outflows 分，总的现金流出
35)Net cash flows from investing activities 投资活动产生的净现金流量，
3.Cash Flows from Financing Activities: cash流量筹资活动：
36)Proceeds from issuing shares 从发行股票的收益，
37)Proceeds from issuing bonds 由发行债券的收益，
38)Proceeds from borrowings 由借款的收益，
41)Other proceeds relating to financing activities 其他收益有关的融资活动
42)Sub-total of cash inflows 小计的现金流入量
43)Cash repayments of amounts borrowed 的现金偿还债务所支付的
44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，
45)Cash payments for distribution of dividends or profits 分配股利或利润支付现金，
46)Cash payments of interest expenses 以现金支付的利息费用
47)Cash payments for finance leases 融资租赁以现金支付，
48)Cash payments for reduction of registered capital 减少注册资本以现金支付，
51)Other cash payments relating to financing activities其他现金收支有关的融资活动
52)Sub-total of cash outflows 分，总的现金流出
53)Net cash flows from financing activities 从融资活动的净现金流量
4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金
5.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物
Supplemental Information 补充资料
- Investing and Financing Activities that do not Involve in
Cash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动
56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产
57)Repayment of debts by the transfer of investments 偿还债务的转移投资
58)Investments in the form of fixed assets 投资在形成固定资产
59)Repayments of debts by the transfer of inventories 偿还债务的转移库存量
2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动
62)Net profit 净利润
63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销
64)Depreciation of fixed assets 固定资产折旧
65)Amortization of intangible assets 无形资产摊销
Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产
66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）
67)Losses on scrapping of fixed assets 损失固定资产报废
68)Financial expenses 财务费用
69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）
70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）
71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）
72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）
73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款（或减：减少）
74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额
75)Net cash flows from operating activities 净经营活动的现金流量
3.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物
76)cash at the end of the period 在此期限结束的现金，
77)Less: cash at the beginning of the period 减：现金期开始
78)Plus: cash equivalents at the end of the period 加：现金等价物在此期限结束
79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始
80)Net increase in cash and cash equivalents 净增加现金和现金等价物
financial turmoil/meltdown 金融危机
Federal Reserve 美联储
real estate 房地产
share 股票
valuation 股价
equity market 股市
shareholder 股东
macroeconomic 宏观经济
saving account 储蓄帐户
go under 破产
take a nosedive （股市）大跌
tumble 下跌
big macs,big/large-cap stock,mega-issue 大盘股
offering,list 上市
bourse 证交所
corporate champion 龙头企业
Shanghai Exchange 上海证交所
pension fund 养老基金
mutual fund 共同基金
hedge mutual fund 对冲式共同基金
underwriter 保险商
government bond 政府债券
budget 预算
deficit 赤字
delist 摘牌
mongey-loser 亏损企业
inventory 存货
traded company,trading enterprise 上市公司
stakeholder 利益相关者
transparency 透明度
market fundamentalist 市场经济基本规则
damage-contral machinery 安全顾问
efficient market 有效市场
intellectual property 知识产权
opportunistic practice 投机行为
entrepreneur 企业家
cook the book 做假帐
regulatory system 监管体系
portfolio 投资组合
money-market 短期资本市场
capital-market 长期资本市场
volatility 波动
diversification 多元化
option 期权
call option 看涨期权
put option 看跌期权
merger 并购
arbitrage 套利
Securities and Exchange Commission 〈美〉证券交易委员会
dollar standard 美元本位制
bad debt 坏帐
fiscal stimulus 财政刺激
a store of value 保值
transaction currency 结算货币
forward exchange 期货交易
intervention currency 干预货币
Treasury bond 财政部公债
current-account 经常项目
pickup in rice 物价上涨
Federal Reserve 美联储
inflation 通货膨胀
deflation 通货紧缩
tighter credit 紧缩信贷
monetary policy 货币政策
foreigh exchange 外汇
spot transaction 即期交易
forward transaction 远期交易
option forward transaction 择期交易
swap transaction 调期交易
quote 报价
settlment and delivery 交割
buying rate 买入价
selling rate 卖出价
spread 差幅
contract 合同
at par 平价
premium 升水
discount 贴水
direct quoation method 直接报价法
indirect quoation method 间接报价法
dividend 股息
domestic currency 本币
floating rate 浮动利率
parent company 母公司
credit swap 互惠贷款
venture capital 风险资本
book value 帐面价值
physical capital 实际资本
IPO(initial public offering) 新股首发；首次公开发行
job machine 就业市场
welfare capitalism 福利资本主义
collective market cap 市场资本总值
golbal corporation 跨国公司
transnational status 跨国优势
transfer price 转让价格
consolidation 兼并
leverage 杠杆
file for bankruptcy 申请破产
bailout 救助
take over 收购
buy out 购买(某人的)产权或全部货物
falter 摇摇欲坠
on the hook 被套住
shore up confidence 提振市场信心
stave off 挡开, 避开,
liquidate assets 资产清算
at fire sale prices 超低价
sell-off 证券的跌价
不景气 slump （衰退 recession）二板市场 the second board market
中国创业板 China Growth Enterprise Market 首次上市 IPOs (initial public offering)
市场资本总额 market capitalization 法人股 institutional shares
内部股（非上市招股） private company shares 牛市 bull market
法律风险 legal risk 风险管理 risk management
坚持严格的贷款标准 maintain strong underwriting standards
六大风险 risks in 6 key areas (U.S. Federal Reserve criterion)
信用风险 credit risk 供给学派 supply-side economist
第一产业（农业） agriculture (primary industry)
第二产业（工业） manufacturing industry (secondary industry)
第三产业（服务业） service industry (tertiary industry)
主要经济指标 major economic indicators
国内生产总值 GDP gross domestic product （商品和劳务币值总和，不包括海外收入支出）
国民生产总值 GNP gross national product（商品和劳务币值总和，包括海外收入支出）
人均国内生产总值 GDP per capita
宏观经济 macro economy 互助基金 mutual fund
扩大内需 expand domestic demand
改善居民心理预期 inspire the general public’s confidence in the future needs
鼓励增加即期消费 encourage more immediate consumption
长期国债 long-term treasury bonds
支付国债利息 to service treasury bonds
财政赤字和债务 deficits and the national debt
按原口径计算 calculate on the base line
按不变价格计算 calculate at constant price
按可比价格计算 calculate at comparable price
列入财政预算支出 listed in the fiscal budget
结售汇制度 the system of exchange, settlement and sales
经常项目顺差 favorable balance of current account, surplus of current account
开办人民币业务 engage in Renminbi (RMB) business
出口退税制度 the system of refunding taxes on exported goods
保证金台帐制度 Deposit account system for processing trade
分期付款 pay by installment
保值储蓄 inflation-proof bank savings 抵押贷款 collateralised loans
住房抵押贷款 residential mortgage loan 货币主义者 monetarist
计划经济 planned economy
指令性计划 mandatory plan技术密集型 technology intensive
大规模生产 mass production经济林 cash tree
跟踪审计 follow-up auditing流动性风险 liquidity risk
操作风险 operational risk内部审计 internal audit
抛售 bear sales
配套政策 supporting policies
中国人民银行（中央银行）The People’s Bank of China（central bank）
四大国有商业银行 4 major state-owned commercial banks
中国银行 Bank of china
中国工商银行 Industrial and Commercial Bank of China（）and
中国建设银行 Construction Bank of China
中国农业银行 Agricultural Bank of China
招商银行 China Merchants Bank
疲软股票 soft stock
配股 allotment of shares
实际增长率 growth rate in real terms
年均增长率 average growth rate per annum
投资回报率 rate of return on investment
外贸进出口总额 total foreign trade value
实际利用外资 incoming overseas capital (investment) in place
消费价格指数 consumer price index (CPI)
零售价格指数 retail price index （RPI）
生活费用价格总指数 total price index of living cost
生活费用 income available for living expenses
扣除物价因素 in real terms / on inflation-adjusted basis
居民储蓄存款 residents’ bank savings deposit
恩格尔系数（食品开支占总支出的比例） Engel coefficient
基尼系数（衡量地区差别） Gini coefficient
购买力平价法 purchasing power parity (PPP) （衡量使用不同货币的两个国家或地区的经济水平、收入水平的一种计算法，用相等的汇率比较两种货币各自的国内购买力）
片面追求发展速度 excessive pursuit of growth
泡沫经济 bubble economy
经济过热 overheating of economy
通货膨胀 inflation实体经济 the real economy
经济规律 laws of economics市场调节 market regulation
优化资源配置 optimize allocation of resources
规模经营优势 advantage of economies of scale
劳动密集型 labor intensive市场风险 market risk
收紧银根 tighten up monetary policy
适度从紧的财政政策 moderately tight fiscal policy信用紧缩 credit crunch
加强国有商业银行内部资金调度 In state commercial banks, internal capital allocation should be improved.
合理划分贷款审批权限 Limits of authority for examining and approving loans should be rationally defined.
保证有市场、有效益、守信用企业的流动资金贷款 ensure floating capital loans for well-performing and trustworthy enterprises which turn out the right products for the right markets
启动民间投资 attract investment from the private sector
适销对路的产品 the right products / readily marketable products
国有企业 state-owned enterprises (SOEs)
集体企业 collectively-owned (partnership) enterprises
私营企业 private businesses民营企业 privately-run businesses
中小企业 small-and-medium-sized enterprises
三资企业（中外合资、中外合作、外商独资） overseas-invested enterprises; foreign-invested enterprises (Chinese-overseas equity joint ventures, Chinese-overseas contractual joint ventures, wholly foreign- owned enterprises)
存款保证金 guaranty money for deposits
货币回笼 withdrawal of currency from circulation吸收游资 absorb idle fund
经常性贷款 commercial lending
经常性支出 operating expenses再贷款 re-lending; subloan
支持国有大型企业和高新技术企业上市融资 support large state-owned enterprises and high and innovative technology companies in their efforts to seek financing by listing on the stock market
改制上市 An enterprise is re-organized according to modern corporate system so that it will get listed on the stock market.
进一步规范和发展证券市场 further standardize and develop the securities market
增加直接融资比重 increase the proportion of direct financing
完善股票发行上市制度 improve the system for IPO and listing on stock markets
中国证监会 China Securities Regulatory Commission (CSRC)
深圳证券交易所市 Shenzhen Stock Exchange
上海证券交易所 Shanghai Stock Exchange
综合指数 composite index
纳斯达克（高技术企业板） NASDAQ （National Association of Securities Dealers Automated Quotation
主板市场 the main board
通货紧缩 deflation
中国现代化建设分三步走的战略the three-step development strategy of China’s modernization drive第一步，到1990年国民生产总值比1980年翻一番 Step One: GDP of 1990 doubles that of 1980.第二步，到2000年人均国民生产总值比1980年翻两番，人民生活达到小康水平 Step Two: GDP of 2000 quadruples that of 1980; people live a fairly comfortable life.第三步，到21世纪中期建国100周年时，达到中等发达国家水平 Step Three: By the year 2049, the 100th anniversary of the P.R.C., China’s level of development is expected to be on par with the mid-ranking developed countries
与世界经济的联系将更加紧密 be more closely linked to the world economy
中国巨大的市场潜力将逐步转化为现实的购买力 The huge market potential that China enjoys will be turned into tangible purchasing power.
适应市场经济需要的法律法规体系还不够健全 The regulatory and legal system is not well established as to adapt to the demand of market economy.
经济管理体制可能会出现一些不适应 The economic management system may not be readily adapted to the changes.
一些行业和企业可能会受到冲击 Some sectors of economy and some businesses may be adversely affected.
立足中国国情，发挥自身优势 proceed from national conditions in China and bring our advantages into play
扬长避短，趋利避害，迎接经济全球化的挑战 foster strengths and circumvent weaknesses and rise to the challenge of economic globalization
瓶颈制约 bottleneck constraints
放权让利 decentralization and interest concessions (in late 1980s and early 1990s)
深化改革 intensify reform; deepen one’s commitment to reform
配套改革 supporting (concomitant) reforms
配套资金 counterpart funds; local funding of
提高经济效益 improve economic performance; increase economic returns
讲求社会效益 value contribution to society; pay attention to social effect
加速国民经济信息化 develop information-based economy accelerate IT application in economy
拉动经济增长 fuel economic growth
利改税 substitution of tax payment for profit delivery
费改税 transform administrative fees into taxes
债转股 debt-to-equity swap
头寸宽裕（头寸紧缺） in an easy position (tight position)
朝阳产业 sunrise industry
招标投标制 the system of public bidding for project
充分发挥货币政策的作用 give full play to the role of monetary policy
实施积极的财政政策 follow a pro-active fiscal policy
向银行增发国债，扩大投资 The government issued additional treasury bonds to banks to increase investment.
再注资 recapitalization
放松银根 to ease monetary policy
信息经济 IT economy
外向型经济 export-oriented economy
息时代 information age
全球化 globalization （全球性globality）
信誉风险 reputational risk
风险评级 risk rating
到期不还贷 default on a loan
资不抵债 insolvency; be insolvent
亚洲金融危机 Asian financial crisis (1997-98)
投资（贷款）组合 investment (loan) portfolio
外汇储备充足 sufficient foreign exchange reserves
中国金融业问题 problems with financial sector in China
储蓄比例过高 the excessively large proportion of savings in the money supply
国有企业产负债率过高 high leverage ratio of the state-owned enterprises,
国有独资商业银行不良资产比例过高 high ratio of non-performing loans of the state commercial banks
少数中小存款金融机构不能支付到期债务 insolvency of a handful of small and medium-sized financial institutions
不良贷款 non-performing loans
防范和化解金融风险 address financial risks
提高企业借贷和行使民事责任的能力 improve enterprises’ creditworthiness and ability to fulfil their civil liabilities
监事会 supervisory board
实行谨慎会计制度 adopt prudential accounting standards
五级分类法划分贷款质量 the five-category asset classification approach
金融资产管理公司 financial asset management companies
分离和收回不良资产 substantially reduce the ratio of non-performing assets
分业管理、规模经营 business segregation, economy of scale
规范金融机构市场退出制度 improve the market exit mechanism for financial institutions
政策性银行 state policy-related bank
国家发展银行 State Development Bank
知识经济 knowledge-based economy
网络经济 Internet-based networked economy
社会主义市场经济（中国） socialist market economy
社会市场经济（德国） social market economy
新经济（美国） new economy
中国光大银行 Everbright Bank of China
中国民声银行 China Minsheng Banking Corporation Ltd.
中信实业银行 CITIC Industrial Bank
中国进出口银行 China EXIM Bank
汇丰银行 Hong Kong and Shanghai Banking Corporation (HKSBC)
金融监管 financial supervision
中国人民银行法 Law of the People’s Bank of China
商业银行法 Law of Commercial Banks
保险法 Law of Insurance
证券法 Law of Securities
巴塞尔原则 Basel Core Principles
监管对象的行为有问题、管理机制不健全 problems of supervised entities’ behavior and the unsound internal governance mechanism
风险意识 consciousness of risk prevention
事前监管 proactive regulation and supervision
account number 帐目编号
depositor 存户
pay-in slip 存款单
a deposit form 存款单
a banding machine 自动存取机
to deposit 存款
deposit receipt 存款收据
private deposits 私人存款
certificate of deposit 存单
deposit book, passbook 存折
credit card 信用卡
principal 本金
overdraft, overdraw 透支
to counter sign 双签
to endorse 背书
endorser 背书人
to cash 兑现
to honor a check 兑付
to dishonor a check 拒付
to suspend payment 止付
check 支票
check book 支票本
order check 记名支票
bearer check 不记名支票
crossed check 横线支票
blank check 空白支票
rubber check 空头支票
check stub, counterfoil 票根
cash check 现金支票
traveler’s check 旅行支票
check for transfer 转帐支票
outstanding check 未付支票
canceled check 已付支票
forged check 伪支票
Bandar’s note 庄票，银票
banker 银行家
president 行长
savings bank 储蓄银行
Chase Bank 大通银行
National City Bank of New York 花旗银行
Hongkong Shanghai Banking Corporation 汇丰银行
Chartered Bank of India, Australia and China 麦加利银行
Banque de I’Indo Chine 东方汇理银行
central bank, national bank, banker’s bank 中央银行
bank of issue, bank of circulation 发行币银行
commercial bank 商业银行，储蓄信贷银行
member bank, credit bank 储蓄信贷银行
discount bank 贴现银行
exchange bank 汇兑银行
requesting bank 委托开证银行
issuing bank, opening bank 开证银行
advising bank, notifying bank 通知银行
negotiation bank 议付银行
confirming bank 保兑银行
paying bank 付款银行
associate banker of collection 代收银行
consigned banker of collection 委托银行
clearing bank 清算银行
local bank 本地银行
domestic bank 国内银行
overseas bank 国外银行
unincorporated bank 钱庄
branch bank 银行分行
trustee savings bank 信托储蓄银行
trust company 信托公司
financial trust 金融信托公司
unit trust 信托投资公司
trust institution 银行的信托部
credit department 银行的信用部
commercial credit company(discount company) 商业信贷公司（贴现公司）
neighborhood savings bank, bank of deposit 街道储蓄所
credit union 合作银行
credit bureau 商业兴信所
self-service bank 无人银行
land bank 土地银行
construction bank 建设银行
industrial and commercial bank 工商银行
bank of communications 交通银行
mutual savings bank 互助储蓄银行
post office savings bank 邮局储蓄银行
mortgage bank, building society 抵押银行
industrial bank 实业银行
home loan bank 家宅贷款银行
reserve bank 准备银行
chartered bank 特许银行
corresponding bank 往来银行
merchant bank, accepting bank 承兑银行
investment bank 投资银行
import and export bank (EXIMBANK) 进出口银行
joint venture bank 合资银行
money shop, native bank 钱庄
credit cooperatives 信用社
clearing house 票据交换所
public accounting 公共会计
business accounting 商业会计
cost accounting 成本会计
depreciation accounting 折旧会计
computerized accounting 电脑化会计
general ledger 总帐
subsidiary ledger 分户帐
cash book 现金出纳帐
cash account 现金帐
journal, day-book 日记帐，流水帐
bad debts 坏帐
investment 投资
surplus 结余
idle capital 游资
economic cycle 经济周期
economic boom 经济繁荣
economic recession 经济衰退
economic depression 经济萧条
economic crisis 经济危机
economic recovery 经济复苏
inflation 通货膨胀
deflation 通货收缩
devaluation 货币贬值
revaluation 货币增值
international balance of payment 国际收支
favorable balance 顺差
adverse balance 逆差
hard currency 硬通货
soft currency 软通货
international monetary system 国际货币制度
the purchasing power of money 货币购买力
money in circulation 货币流通量
note issue 纸币发行量
national budget 国家预算
national gross product 国民生产总值
public bond 公债
stock, share 股票
debenture 债券
treasury bill 国库券
debt chain 债务链
direct exchange 直接（对角）套汇
indirect exchange 间接（三角）套汇
cross rate, arbitrage rate 套汇汇率
foreign currency (exchange) reserve 外汇储备
foreign exchange fluctuation 外汇波动
foreign exchange crisis 外汇危机
discount 贴现
discount rate, bank rate 贴现率
gold reserve 黄金储备
money (financial) market 金融市场
stock exchange 股票交易所
broker 经纪人
commission 佣金
bookkeeping 簿记
bookkeeper 簿记员
an application form 申请单
bank statement 对帐单
letter of credit 信用证
strong room, vault 保险库
equitable tax system 等价税则
specimen signature 签字式样
banking hours, business hours 营业时间
share, equity, stock 股票、股权
negotiable share 可流通股份
treasury /government bond 国库券/政府债券
closed-end securities investment fund 封闭式证券投资基金
open-end securities investment fund 开放式证券投资基金
market capitalization 市值
mark-to-market 逐日盯市
clearing and settlement 清算/结算
put / call option 看跌/看涨期权
rights issue/offering 配股
ADR(American Depository Receipt)美国存托凭证/存股证
GDR(Global Depository Receipt) 全球存托凭证/存股证
institutional investor 机构投资者
proprietary trading 自营
market manipulation 市场操纵
IPO(Initial Public Offering)新股初始公开发行
securities 证券
premium 溢价
share capital 股本
composite index 综合指数
capital market 资本市场
liquidity 流通性
highly-leveraged institutions(HLI) 高杠杆交易机构
subscribe 申购
underwriter承销商
road show 路演
primary market 一级市场
information disclosure 信息披露
blue chips 蓝筹股
gilt-edged bond 金边债券
rating agency 评级机构
credit trading 信用交易
open/close a position 建/平仓
bond, debenture, debts 债券
convertible bond 可转换债券
corporate bond 企业债券
fund manager 基金经理/管理公司
fund custodian bank 基金托管银行
p/e (price/earning) ratio 市盈率
payment versus delivery 银券交付
commodity/financial derivatives 商品/金融衍生产品
margins, collateral 保证金
bonus share 红股
dividend 红利/股息
retail / private investor 个人投资者/散户
broker/dealer 券商
insider trading/dealing 内幕交易
prospectus招股说明书
merger and acquisition收购兼并
warrant 认股权证
raised capital/proceeds 筹资
component index 成份指数
turnover rate 换手率
monetary market 货币市场
hedge fund 对冲基金
self-regulatory organization(SRO)自律组织
issuer 发行人
intermediary 中介机构
secondary listing 第二上市
secondary market 二级市场
controlling shareholder 控股股东
red chips红筹股
junk bond 立即债券
securities loan 融券
financing 融资
一、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
会计假设 Accounting Assumptions
会计要素 Accounting Elements
会计原则 Accounting Principles
会计实务过程 Accounting Procedures
财务报表 Financial Statements
财务分析Financial Analysis
会计主体假设 Separateentity Assumption
货币计量假设 Unitofmeasure Assumption
持续经营假设 Continuity(Goingconcern) Assumption
会计分期假设 Timeperiod Assumption
资产 Asset
负债 Liability
业主权益 Owner’s Equity
收入 Revenue
费用 Expense
收益 Income
亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Fulldisclosure (Reporting) Principle
客观性原则 Objective Principle
一致性原则 Consistent Principle
可比性原则 Comparability Principle
重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
长期负债 Longterm Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
二、会计循环
会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
帐户 Ledger
会计科目 Account
会计分录 Journal entry
原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
销售日记帐 Sales Journal
购货日记帐 Purchase Journal
普通日记帐 General Journal
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
三、现金与应收帐款
现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
支票 Check(cheque)
银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
在途存款 Outstanding deposit
在途支票 Outstanding check
应付凭单 Vouchers payable
应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
商业折扣 Trade discount
现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法 Allowance method
备抵坏帐 Bad debt allowance
损益表法 Income statement approach
资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method
直接冲销法 Direct writeoff method
带息票据 Interest bearing note
不带息票据 Noninterest bearing note
出票人 Maker
受款人 Payee
本金 Principal
利息率 Interest rate
到期日 Maturity date
本票 Promissory note
贴现 Discount
背书 Endorse
拒付费 Protest fee com
四、存货
存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in process inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
寄销 Consignment
寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
永续盘存 Perpetual inventory
购货 Purchase
购货折让和折扣 Purchase allowance and discounts
存货盈余或短缺 Inventory overages and shortages
分批认定法 Specific identification
加权平均法 Weighted average
先进先出法 Firstin, firstout or FIFO
后进先出法 Lostin, firstout or LIFO
移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
市价 Market value
重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio
五、长期投资
长期投资 Longterm investment
长期股票投资 Investment on stocks
长期债券投资 Investment on bonds
成本法 Cost method
权益法 Equity method
合并法 Consolidation method
股利宣布日 Declaration date
股权登记日 Date of record
除息日 Exdividend date
付息日 Payment date
债券面值 Face value, Par value
债券折价 Discount on bonds
债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
普通股 Common Stock
优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends
清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
直线摊销法 StraightLine method of amortization
实际利息摊销法 Effectiveinterest method of amortization
六、固定资产
固定资产 Plant assets or Fixed assets
原值 Original value
预计使用年限 Expected useful life
预计残值 Estimated residual value
折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
帐面价值 Carrying value
应提折旧成本 Depreciation cost
净值 Net value
在建工程 Constructioninprocess
磨损 Wear and tear
过时 Obsolescence
直线法 Straightline method (SL)
工作量法 Unitsofproduction method (UOP)
加速折旧法 Accelerated depreciation method
双倍余额递减法 Doubledeclining balance method (DDB)
年数总和法 Sumoftheyearsdigits method (SYD)
以旧换新 Trade in
经营租赁 Operating lease
融资租赁 Capital lease
廉价购买权 Bargain purchase option (BPO)
资产负债表外筹资 Offbalancesheet financing
最低租赁付款额 Minimum lease payments
七、无形资产
无形资产 Intangible assets
专利权 Patents
商标权 Trademarks, Trade names
著作权 Copyrights
特许权或专营权 Franchises
商誉 Goodwill
开办费 Organization cost
租赁权 Leasehold
摊销 Amortization
八、流动负债
负债 Liability
流动负债 Current liability
应付帐款 Account payable
应付票据 Notes payable
贴现票据 Discount notes
长期负债一年内到期部分 Current maturities of longterm liabilities
应付股利 Dividends payable
预收收益 Prepayments by customers
存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 value added tax
营业税 Business tax
应付所得税 Income tax payable
应付奖金 Bonuses payable
产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
或有负债 Contingent
或有损失 Loss contingencies
或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
应付税款法 Taxes payable method
纳税影响会计法 Tax effect accounting method
递延所得税负债法 Deferred income tax liability method
九、长期负债
长期负债 Longterm Liabilities
应付公司债券 Bonds payable
有担保品的公司债券 Secured Bonds
抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
分期还本公司债券 Serial Bonds
可转换公司债券 Convertible Bonds
可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
记名公司债券 Registered Bonds
无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
收益公司债券 Income Bonds
名义利率，票面利率 Nominal rate
实际利率 Actual rate
有效利率 Effective rate
溢价 Premium
折价 Discount
面值 Par value
直线法 Straightline method
实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Longterm notes payable
抵押借款 Mortgage loan
十、业主权益
权益 Equity
业主权益 Owner’s equity
股东权益 Stockholder’s equity
投入资本 Contributed capital
缴入资本 Paidin capital
股本 Capital stock
资本公积 Capital surplus
留存收益 Retained earnings
核定股本 Authorized capital stock
实收资本 Issued capital stock
发行在外股本 Outstanding capital stock
库藏股 Treasury stock
普通股 Common stock
优先股 Preferred stock
累积优先股 Cumulative preferred stock
非累积优先股 Noncumulative preferred stock
完全参加优先股 Fully participating preferred stock
部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock
现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
股票的合并发行 Lumpsum sales of stock
发行成本 Issuance cost
成本法 Cost method
面值法 Par value method
捐赠资本 Donated capital
盈余分配 Distribution of earnings
股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
股权登记日 Date of record
除息日 Exdividend date
股利支付日 Date of payment
现金股利 Cash dividend
股票股利 Stock dividend
拨款 appropriation
十一、财务报表
财务报表 Financial Statement
资产负债表 Balance Sheet
收益表 Income Statement
帐户式 Account Form
报告式 Report Form
编制（报表） Prepare
工作底稿 Worksheet
多步式 Multistep
单步式 Singlestep
十二、财务状况变动表
财务状况变动表中的现金基础 SCFP.Cash Basis
（现金流量表）
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
（资金来源与运用表）
营运资金 Working Capital
全部资源概念 Allresources concept
直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
财务活动 Financing activities
投资活动 Investing activities
十三、财务报表分析
财务报表分析 Analysis of financial statements
比较财务报表 Comparative financial statements
趋势百分比 Trend percentage
比率 Ratios
普通股每股收益 Earnings per share of common stock
股利收益率 Dividend yield ratio
价益比 Priceearnings ratio
普通股每股帐面价值 Book value per share of common stock
资本报酬率 Return on investment
总资产报酬率 Return on total asset
债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
周转 Turnover
存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
速动比率 Quick ratio
酸性试验比率 Acid test ratio
十四、合并财务报表
合并财务报表 Consolidated financial statements
吸收合并 Merger
创立合并 Consolidation
控股公司 Parent company
附属公司 Subsidiary company
少数股权 Minority interest
权益联营合并 Pooling of interest
购买合并 Combination by purchase
权益法 Equity method
成本法 Cost method
十五、物价变动中的会计计量
物价变动之会计 Pricelevel changes accounting
一般物价水平会计 General pricelevel accounting
货币购买力会计 Purchasingpower accounting
统一币值会计 Constant dollar accounting
历史成本 Historical cost
现行价值会计 Current value accounting
现行成本 Current cost
重置成本 Replacement cost
物价指数 Pricelevel index
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
消费物价指数 Consumer price index (or CPI)
批发物价指数 Wholesale price index
货币性资产 Monetary assets
货币性负债 Monetary liabilities
货币购买力损益 Purchasingpower gains or losses
资产持有损益 Holding gains or losses
未实现的资产持有损益 Unrealized holding gains or losses
现金流量表 Cash Flow Statement
现金流量表 Cash Flow Statement
一、经营活动产生的现金流量
I. Cash flows from operating activities
销售产品、提供劳务收到的现金
Cash received from the sale of goods or rendering of services
收到的税费返还
Refunds of taxes
收到的其他与经营活动有关的现金
Other cash receipts relating to operating activities
现金流入小计
Sub-total of cash inflows
购买商品、接受劳务支付的现金
Cash paid for goods and services
支付给职工及为职工支付的现金
Cash paid to and on behalf of employees
支付的各项税费
Payments of all types of taxes
支付的其他与经营活动有关的现金
Other cash payments relating to operating activities
现金流出小计
Sub-total of cash outflows
经营活动产生的现金流量净额
Net cash flows from operating activities
二、投资活动产生的现金流量
II. Cash flows from investing activities
收回投资所收到的现金
Cash received from return of investments
取得投资收益所收到的现金
Cash received from return on investment
处置固定资产、无形资产和其他长期资产所收回的现金净额
Net cash received from the sale of fixed assets, intangible assets and other long-term assets
收到的其他与投资活动有关的现金
Other cash receipts relating to investing activities
现金流入小计
Sub-total of cash inflows
购建固定资产、无形资产和其他长期资产所支付的现金
Cash paid to acquire fixed assets, intangible assets and other long-term assets
投资所支付的现金
Cash paid to acquire investments
支付的其他与投资活动有关的现金
Other cash payment relating to investing activities
现金流出小计
Sub-total of cash outflows
投资活动产生的现金流量净额
Net cash flows from investing activities
三、筹资活动产生的现金流量：
III. Cash flows from financing activities:
吸收投资所收到的现金
Cash received from investment by others
借款所收到的现金
Cash received from borrowings
收到的其他与筹资活动有关的现金
Other cash receipts relating to financing activities
现金流入小计
Sub-total of cash inflows
偿还债务所支付的现金
Cash payment of amounts borrowed
分配股利、利润或偿付利息所支付的现金
Cash paid for distribution of dividends or profits and for interest expense
支付的其他与筹资活动有关的现金
Other cash payments relating to financing activities
现金流出小计
Sub-total of cash outflows
筹资活动产生的现金流量净额
Net cash flow financing activities
四、汇率变动对现金的影响
IV. Effect of changes in foreign exchange rate on cash
五、现金及现金等价物净增加额
V. Net increase in cash and cash equivalents
补充资料
Supplementary Information
- 将净利润调节为经营活动现金流量：
Reconciliation of net income to cash flows from operating activities
净利润
Net income
加：计提的资产减值准备
Add: Provision for impairment of assets
固定资产折旧
Depreciation of fixed assets
无形资产摊销
Amortization of intangible assets
长期待摊费用摊销
Amortization of long-term prepayment
待摊费用减少（减：增加）
Decrease in prepaid expense (or deduct: increase)
预提费用增加（减：减少）
Increase of accrued expenses (or deduct: decrease)
处置固定资产、无形资产和其他长期资产的损失（减：收益）
Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)
固定资产报废损失
Losses on scrapping of fixed assets
财务费用
Financial expenses
投资损失（减：收益）
Investments losses (or deduct: gains)
递延税款贷项（减：借项）
Deferred tax credit (or deduct: debit)
存货的减少（减：增加）
Decrease in inventories (or deduct: increase)
经营性应收项目的减少（减：增加）
Decrease in operating payables (or deduct: increase)
经营性应收项目的增加（减：减少）
Increase in operating payables (or deduct: decrease)
其他
Other
经营活动产生的现金流量净额
Net cash flows from operating activities - 不涉及现金收支的投资和筹资活动
Investing and financing activities that do not involve cash receipts and payments
债务转化为资本
Conversion of debt into capital
一年内到期的可转换公司债券
Convertible bonds to be expired within one year
融资租入固定资产
Fixed assets under finance lease - 现金及现金等价物净增加情况：
Net increase in cash and can equivalents
现金的期末余额
Cash at end of period
减：现金的期初余额
Less: Cash at the beginning of the period
加：现金等价物的期末余额
Plus: Cash equivalents at the end of the period
减：现金等价物的期初余额
Less: Cash equivalents at the beginning of the period
现金及现金等价物净增加额
Net increase in cash and cash equivalents
参考
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