ACC中英文单词对照表

移动通信常用词汇中英文对照表序号缩写英文全拼中文词汇33G3rd generation第三代3GPP3rd generation partnershipproject第三代合作项目44G4th generation第四代4GMF4G mobile forum第四代移动论坛A AB access burst接入突发AC admission control接纳控制ACCH associated control channel随路控制信道ACH access channel接入信道ACK acknowledgement应答AFC automatic frequency control自动频率控制AGC automatic gain control自动增益控AGCH access grant channel接入允许信道AKA authentication and key agreement认证和密钥协商机制AM amplitude modulation调幅AM acknowledge mode确认模式AMC adaptive modulation coding自适应调制编码AMR adaptive multi rate自适应多速率ANM answer message应答消息ARQ automatic repeat request自动重发请求AS access slot接入时隙ASK amplitude shift keying振幅键控ATM asynchronous transfer mode异步转移模式AUC authentication centre鉴权(认证)中心B B3G beyond 3G超(后)3GBB Base band基带信号BCCH broadcast control channel广播控制信道BCH broadcast channel广播信道BPSK binary phase shift keying二进制相移键控BS base station基站BSC base station controller基站控制器BSC binary symmetric channel二进制对称信道BSS base station system基站系统BTS base transceiver station基站收发信机续附录A序号缩写英文全拼中文词汇C CAI common air interface公共空中接口CATT China academy oftelecommunication technology中国电信技术研究院CB cell broadcast小区广播CBC cell broadcast centre小区广播中心CBS cell broadcast service小区广播业务CCH control channel控制信道CCIR consultative committee oninternational radio国际无线电咨询委员会CCITT international consultativecommittee ontelegraphy and telephone国际电报电话咨询委员会CDMA code division multiple access码分多址CEPT conference Europe of post andtelecommunications欧洲邮电行政大会CG counting gateway计费网关CM connection management连接管理CN core network核心网CPCCH common power control channel公共功率控制信道CS circuit switch电路交换CT- 2cordless telephone secondgeneration第二代无绳电话CTCH common traffic channel公共业务信道CWTS China wireless telecommunication standard group 中国无线通信标准组D DCA Dynamic channel allocation动态信道分配DCCH dedicated control channel专用控制信道DCFE dedicated control function entity专用控制功能实体DCH dedicated channel专用信道DCN digital communication network数字通信网络DCS-1800'digital communication system at1800MHz1800MHz数字通信系统DECT digital European cordlesstelephone欧洲数字无蝇电话DFE decision feedback equalizer判决反馈均衡器DHO diversity handover分集切换DL downlink下行链路DLC digital link control数字链路控制DM disconnect mode非连接模式DOA direction of arrival到达方向DPDCH dedicated physical data channel专用物理数据信道DS direct spreading直接扩频DSS1digital subscriber signaling No.11号数字用户信令系统DSSS direct sequence spread spectrum直接序列扩频DTCH dedicated traffic channel专用业务信道DTMF dual tone multiple frequency双音多频续附录A序号缩写英文全拼中文词汇E EFR enhanced full rate增强型全速率EGPRS enhanced GPRS增强型GPRS EIA electronic industry association美国电子工业协会EIR equipment identity register设备标识寄存器ESA European space agency欧洲空间局ESN electronic serial number电子序列号码ETSI European telecommunication 欧洲电信标准standard institute协会F FACH forward access channel前向接入信道FB feedback反馈FBD feedback diversity反馈式发射分集FBF feedback filter反馈滤波器FBI feedback information反馈信息FCC federal communication commission美国联邦通信委员会FCCH frequency correction channel频率校正信道FCH fundamental channel基本信道FDD frequency division duplex频分双工FDMA frequency division multipleaccess频分多址FEC forward error correction前向纠错FER frame error rate误帧率FFPC fast forward power control快速前向功率控制FH frequency hopping跳频FM frequency modulation调频FPLMTS future public land mobiletelecommunication system未来公用陆地移动通信系统FSK frequency shift keying频移键控FT frame type帧类型GGC general control通用控制GI guard interval保护间隔GMM GPRS mobility management通用分组无线业务移动性管理GP guard period保护周期GPRS general packet radio service通用分组无线业务GPS global positioning system全球定位系统GSM global system for mobilecommunication(group specialmobile)全球移动通信系统续附录A序号缩写英文全拼中文词汇HC handover control切换控制HCS hierarchical cell structure混合小区结构H HCS header check sequence报头检验序列HHO hard band over硬切换HLR home location register归属位置寄存器HO handover切换HS high speed高速HSS home subscriber server归属用户服务器HT hill terrain典型山区I IAM initial address message初始地址消息ICC international conference oncommunications国际通信会议ICO intermediate circular orbit中轨道IEEE the institute of electrical andelectronics engineers电器和电子工程师协会IMARSAT International maritimetelecommunicationsatelliteorganization国际海事通信卫星组织IMEI international mobile equipmentidentity国际移动设备码IMSI international mobile subscriber 国际移动用户identity标识码IMT- 2000international mobile telecommunications 2000国际移动通信2000IMTS improved mobile telephone service 改进的移动电话服务IN intelligent network智能网IP internet protocol因特网协议IPv4IP version 4IP第四版本IPv6IP version 6IP第六版本IS- 95interim standard No. 95美国CDMA蜂窝系统标准ISDN integrated service digitalnetwork 综合业务数字网ISO international standard organization 国际标准化组织ITU internationaltelecommunication union国际电信联盟IWF inter working function互通功能J JD joint detection联合检测LA location area位置区LAN local area network局城同LC load control负荷控制L LCU logical control unit逻辑控制单元LLC logical link control逻辑链路控制LQC link quality control链路质量控制LR location registration位置登记续附录A序号缩写英文全拼中文词汇M MA multiple access多址接入MAI multiple accessinterference多址干扰MCC mobile user country code移动用户所属国家代码MC -CDMA multiple carrier CDMA多载波码分多址MCS modulation and code scheme调制和编码方案ME mobile equipment移动设备MFD maximum free distance最大自由距离MGCF media gateway controlfunction媒体网关控制功能MGW media gateway媒体网关MHS message handle system消息处理系统MIMO multiple input and multipleoutput多输入多输出MM mobility management移动管理MRF media resource function媒体资源功能MRFC media resource functioncontroller 媒体资源功能控制器MS mobile station移动台MSC mobile switching center移动业务交换中心MSIN mobile subscriber identity移动用户识别号MSISDNN mobile subscriber ISDNnumber 移动用户国际ISDN号码MSRN mobile subscribe roamingnumber移动用户漫游号MT mobile terminal移动终端MTSO mobile telephone switchoffice移动电话交换局MUI mobile user identifier移动用户标识符MUX multiplex复接N NAS non access stratum非接入层NB normal burst常规突发HDC national district code国内地区码NID network identity网络标志NMS network management system网络管理系统NMSI national mobile subscriberidentity 国内移动用户识别码NMT Nordic mobile telephone北欧移动电话NNI network node interface网络节点接口NSS network subsystem网络子系统O O&M operations and maintenance操作维护OMAP operations, maintenance andadministration part操作维护和管理部分OMC operations and maintenancecenter操作维护中心OSI open system interconnection开发系统互连OTD orthogonal transmitdiversity正交发射分集续附录A序号缩写英文全拼中文词汇PA paging area寻呼区PABX private automatic branchexchange专用自动交换机P PACCH packet associated channel分组辅助控制信道PACS personal accesscommunication services个人接入通信业务PAR peak-to-average ratio峰值平均功率比PC power control功率控制PCG power control group功率控制组PCH paging channel寻呼信道PCM pulse code modulation脉冲编码调制PCN personal communicationnetwork个人通信网PCS personal communicationsystem个人通信系统PDC personal digital cellular个人数字蜂窝系统PDCH packet dedicated controlchannels分组专用控制信道PDN public data network公用数据网PDTCH packet data trafficchannel分组数据业务信道PDU protocol data unit协议数据单元PG processing gain处理增益PHY physical layer物理层PI paging indicator寻呼指示器PICH paging indicator channel寻呼指示信道PLMN public land mobile network公共陆地移动网PN pseudo noise伪随机噪声PNCH packet notificationchannel分组通知信道PPP point-to-point protocol点对点协议PRACH physical random accesschannel物理随机接入信道PS packet switch分组交换PSK phase shift keying相移键控PSTN public switched telephonenetwork公共电话交换网络PU payload unit有效载荷单元QPCH quick paging channel快速寻呼信道R RA rural area乡村地区RA registration area登记区RACH random access channel随机接入信道RAN radio access network无线接入网RBP radio burst protocol无线突发协议REJ reject拒绝REL release释放RF radio frequency射频RFE routing function entity路由功能实体续附录A序号缩写英文全拼中文词汇R RL radio link无线链路RLC radio link control无线链路控制RLCP radio link controlprotocol无线链路控制协议RLP radio link protocol无线链路协议RNC radio network controller无线网络控制器RNT radio network terminal无线网络终端RR radio resources无线资源RRM radio resource management无线资源管理RTT radio transmissiontechnology无线传输技术RU receive unit接收单元Rx receiver接收机SA service area服务区城SA smart antenna智能天线SAP service access point服务接入点SAT supervisory audio tone检测音S SB synchronization bit同步比特SCC system control center系统控制中心SCCH synchronization controlchannel同步控制信道SCH synchronization channel同步信道SCP service control point业务控制点SCTP stream controltransmission protocol流控制传输协议SDH synchronization digitalhierarchy同步数字序列SDMA space division multipleaccess空分多址SDU service data unit业务数据单元SGW signaling gateway信令网关SIB system information block系统信息块SID system identity系统标志SIM subscriber identitymodule用户识别模块SIR signal interference ratio信噪比SLF subscription locationfunction签约位置功能SMS short message service短消息业务SN subscriber number移动用户号码SOM start of message信息启动比特SP switching point切换点信令无线突发协议SRBP signaling radio burstprotocolSRLP signaling radio link信令无线链路协议protocolSS spread spectrum扩展频谱特定业务协调功能SSCF service specificcoordination functionSYNC synchronization同步续附录A缩写英文全拼中文词汇序号全接入通信系统TACS total access communicationsystemTCH traffic channel业务信道TCP transfer control protocol传输控制协议TDD time division duplex时分双工TE terminal equipment终端设备T TF transport format传输格式TFS transport format set传输格式集TH time hopping疏时TLDN temporary local directorynumber临时本地号码TMSI temporary mobilesubscriber identity临时移动用户识别TPC transmit power control发射功率控制TS time slot时隙TSN transmission sequencenumber传输序列号TTI transmission time interval传输时间间隔TU typical urban典型市区U UDP User datagram protocol用户数据报协议UE user equipment用户设备UHF ultra high frequency甚高频UL uplink上行链路UMTS Universal mobiletelecommunication system通用移动通信系统UPT universal personaltelecommunication通用个人通信UTRA UMTS terrestrial radio UMTS陆地无线接入accessUTRAN UMTS terrestrial radioaccess network UMTS陆地无线接入网V VBR variable bit rate可变比特速率VC virtual circuit虚电路VCC virtual circuit connection虚电路连接VHF very high frequency超高频VLR visit location register访问位置寄存器VMSC visited MSC被访MSCVR-QAM variable rate QAM变速率QAMW WARC world administrative radioconference世界无线电管理会议WCDMA wideband code divisionmultiple access宽带码分多址WLAN wireless local areanetwork无线局城网WWRF wireless world researchforum世纪无线研究论坛。

汽车中英文对照表AAA——American Automobile Association——美国汽车协会；美国汽车联合会AAAA——澳大利亚汽车后市场协会AAC——数字音频解码技术AAC——辅助空气控制阀AANH——美国网络销售公司AAP——Auto Aftermarket Parts——汽车售后部件AAS——Adaptive Air Suspension——可调空气悬架（奥迪）；主动式悬架AASS——Adaptive Air Suspension System——可调空气悬架系统（奥迪）AA T——Adaptive Airbage Technology——（德尔福）自适应安全气囊技术AB——All Balanced——全面均衡（设计理念）（简称AB设计理念，该理念主要包括动力、空间、安全、操控和个性化5个方面）ABA——制动摩擦片虚位自动调校补偿系统ABC——Active Body Control——主动车身控制；动态车身控制；主动车身控制悬架系统ABC+T——Automatic Brake and Traction Control——自动制动控制+牵引力辅助控制ABD——自动制动差速器；差速制动系统ABD——英国驾车者协会ABI——英国保险联合会ABS——Anti-lock Brake System或Anti-lock Braking System——防抱死制动系统说明：没有ABS时，汽车紧急制动时，4个车轮会被完全抱死，这时只要有轻微的侧向力作用（比如倾斜的路面或者地上的一块小石头），汽车就会发生侧滑、甩尾，甚至完全调头。

特别是在弯道上行驶时，由于前轮抱死，汽车将因车轮缺乏附着而丧失转向能力，沿着惯性方向向前直至停止。

ABS的功能就在于通过控制制动油压的收放，达到对车轮抱死的控制。

ABS系统可以使汽车在任何工况下对汽车的4个车轮通过4个独立的传感器进行检测，并对各个车轮独立控制，使4个车轮均处于最佳的制动状态，能够保障汽车在任何的路面上，特别是在雨水路面和冰雪路面上制动时，保证汽车的任何一个车轮都不抱死，避免汽车发生侧滑、甩尾及无法转向等，从而使汽车具有良好的的制动效能、稳定性和转向性，提高汽车的制动安全性。

一、品质专业词汇Quality Professional GlossaryQC Quality Control (品质管控)IQC Incoming Quality Control (进料品质管控)IPQC In process Quality Control (制程品质管控)FQC Final Quality Control (终点品质管控)OQC Output Quality Control (最终出货品质管控)QA Quality Assurance (质量保证)TQC Total Quality Control (全面质量管理)FAA First Article Assurance (首件确认)POC Passage Quality Control (段检)OQA Output Quality Assurance (出货质量保证)QE Quality engineering (品质工程)QI Quality Improvement （品质改善）ACC Accept (允收) REE Reject (拒收)AOD Accept On Deviation （特采）CR Critical (极严重的)MAJ Major （主要的）MIN Minor （轻微的）AQL Acceptable Quality Level (品质允收水准)S/S Sample size （抽样检验样本大小）CAR Corrective Action Request (矫正措施要求)C/R Corrective Action （矫正措施）ECN Engineering Change Notes (工程变更通知)(供应商)ECO Engineering Change Order (工程改动要求)(客户)PCN Process Change Notice (工序改动通知)PMP Product Management Plan (生产管制计划)SIP Specification In Process (制程检验规格)SOP Standard Operation Procedure (制造作业规范)IS Inspection Specification (成品检验规范)BOM Bill Of Material (物料清单)PS Package Specification （包装规范）SPEC Specification （规格）CCC China Compulsory Certificate（中国强制认证）QCC Quality Control Circle （品管圈）QIT Quality Improvement Team （品质改善小组）QP Quality Policy （质量方针）QT Quality Target （质量目标）OK OK (好，合格)NG Not Good (不行，不合格)Lot (批) Lot Size (批量)Sample(样本) Sampling(抽样)Defect （缺陷）Inspection(检验)PDCA Plan Do Check Action (计划执行检查总结)5W1H When Where Who What Why How （何时何地何人何事为何怎么做）4M1E Man Machine Material Method Environment (人机器物料方法环境)二、产品词汇Production GlossaryUPS Uninterruptible Power Supply （不间断电源）EPS Emergency Power supply （应急电源）Low Frequency Online UPS (低频在线UPS\工频在线UPS)High Frequency Online UPS (高频在线UPS)On-line UPS (在线UPS)Off ine UPS(离线UPS)Back-up UPS (后备UPS)Line Interactive UPS (在线互动UPS)Electric Power UPS(电力UPS)Home UPS(家用UPS)Inverter (逆变器)Frequency Converter(变频器)AC Stabilized Power Supply (交流稳压电源)DC Power Supply (直流电源)三、电气专用词汇Electric Professional GlossaryInput Voltage (输入电压) Output Voltage (输出电压) Rated Voltage (额定电压) Input Current (输入电流) Output Current (输出电流) Rated Current (额定电流) Input Frequency (输入频率) Output Frequency (输出频率) Rated Frequency (额定功率) Input Power (输入功率) Output Power (输出功率) Rated Power (额定功率) Manual Bypass (手动旁路) Maintenance Bypass (维修旁路)Transform Time (转换时间) Waveform Distortion (波形失真)Phase (相数) Phase Sequence (相序)Single Phase (单相) Three Phase (三相)Efficiency (效率) Load (负载)Temperature (温度) Humidity (湿度)Normal (正常) Abnormal (不正常)Waveform (波形) Sine Wave (正弦波)Square Waveform (方波) Modified Sine Wave (修正正弦波)MIN Minimum （最小值）MAX Maximum (最大值)MIN Power (最小功率) MAX Power (最大功率)Protection (保护) Fault/Failure (故障)Reset (复位) Test (测试)Startup (启动) Shutdown (关闭)Alarm (报警) Silence (静音)Overload Protection (过载保护)Short Circuit Protection (短路保护)Over Temperature Protection (过温保护)Battery Low Voltage Protection (电池低压保护)Rated Battery Voltage (额定电池电压)Charge Voltage (充电电压)Float Voltage (浮充电压)Cycle Voltage (均充电压)Charge Current (充电电流)Isolation Resistance (绝缘电阻)Isolation Intensity (绝缘强度)Grounding Resistance (接地电阻)Leakage current to ground (对地泄漏电流)PF Power Factor (功率因数)CF Crest Factor (峰值因数)AVR Automatic Voltage regulate (自动稳压)EPO Emergency Process Operation (紧急操作程序)REC Rectifier (整流器) BYP Bypass (旁路) BAT Battery (电池)L line (火线) N neutral (零线/中线) G Ground (地 )SNMP Simple Network Management Protocol (简单网络管理协议)USB Universal Serial Bus (通用串行总线架构)SMT surface mount technology (贴片技术)AI Auto-Insertion (自动插件)四、产品包装箱和丝印词汇 Production Packaging-Box And Silk-Screen Glossary Model （型号） Specification (规格)Series (系列)Dimension (尺寸)Quantity (数量) Capacity (容量)Weight (重量) Shipping Weight (运输重量)Net Weight (净重) Gross Weight (毛重)L Length (长度) W Width (宽度)H High (高度) D Depth (深度)Color<英> Colour<美> (颜色)Grey (灰色) Red (红色)Black (黑色) White (白色)Yellow (黄色) Silver (银色)Blue (蓝色) Green (绿色)S/N Serial Number (序列号)TEL Telephone (电话)Modem (调制解调器) FAX (传真)Caution/Warning (警告) Notice (注意)Port (端口) Slot (槽)Parallel Port (并机端口)Communication Port (通讯端口)Intelligent Port (智能端口)Single Mode (单机模式)Parallel Mode （并机模式）五、电子物料词汇 Electron Materiel GlossaryTransformer (变压器) Relay (继电器)Transistor (晶体管) Resistance (电阻)Capacitance (电容) Inductance (电感)Diode (二极管) Audion (三极管)Fuse (保险丝) Buzzer （蜂鸣器）Socket (插座) Plug (插头)Filter (滤波器) Fan (风扇)Circuit Breaker (断路器)Crystal Oscillator (晶振)Touch Screen (触摸屏)LCD Liquid crystal Display (液晶显示屏)LED Light-emitting Diode （发光二极管）MOSFET Metallic Oxide Semiconductor Field Effect Transistor（金属氧化物半导体场效应晶体管）IGBT Isolated Gate Bipolar Transistor (绝缘双极性晶体管)SCR Silicon Control Rectifier (可控硅)STS Static Transform Switch (静态转换开关)六、其他语言词汇 Other Language Glossary中文英文法文德文西班牙文灰色 gray gris grau gris白色white blanc weiß blanco红色 red rouge rot rojo蓝色 blue bleu blau azul绿色green vert grün verde黑色 black noir Schwarz negro橙色 orange orange orange naranja黄色yellow jaune gelb amarillo。

一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable'217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expension fund'312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金 Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积 Withdrawal other common accumulation fund'314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing 运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment现金Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier‘s check 其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资 Long term equity investment - others长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends利润分配-提取任意盈余公积 Profit appropriation - other surplusreserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - return investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax希望以上资料对你有所帮助，附励志名言3条：1、有志者自有千计万计，无志者只感千难万难。

ACC ACCESSORY CHARGE 附加费AFC AIR FREIGHT CHARGE 空运费APC AIRPORT CHARGE 机场费用APF APPRAISAL FEE 鉴定费API ANIMAL & PLANT INSP. FEE 动植检费ATC AIR W AYBILL TRANSFER CHARGE 调单费AWC AIR WAYBILL CHARGE 运单费BBC BREAK BULK CHARGE 分拨费BTF BONDED TRUCK FEE 监管车费CAC CARGO AGENT CHARGE 代理费CAF CARTAGE FEE 卡车费CCC CERTIFICATE CHANGED 换证费CCG COLLECT CHARGE DUE AGENT 到付佣金CDA CC&DC DUE TO AGENT 代理清关送货CEF CUSTOMS ENROL FEE 海关注册费CFS COLLECT FROM SHIPPER 实收客户CIF COMMODITY INSPECTION FEE 商检费CLC CONTAINER LOADING CHARGE 装箱,板费CMC CARGO MOVING CHARGE 搬运费CMF CONSIGNEE MODIFIED FEE 更改收货人COF COURIER FEECOMM COMMISION 回佣CSC CUSTOMS CLEARANCS CHARGE 清关费CSI CUSTOMS SECURITY INSPECTION CHARGE 海关安检CTC CUSTOMS TRANSMIT CHARGE 转关费CUS CUSTOMS CHARGE 报关费DDC DOOR TO DOOR CHARGES 门到门费用DDF DELAYED DECLARATION FEE 滞报金DEF DELIVERY FEE 送货费DFA DELIVERY FEE DUE AGENT 代理送货费DGD SHIPPER DECLARED FOR DANGEROUS GOODS 危品申报费DIC DESTINATION IMPORT CHARGE 目的港进口费DMF DEST.MODIFIED FEE 更改目的港DOC DOCUMENTA TION CHARGE 文件费DOF DRAW OUT FEE 掏货费DRC DOMESTIC REGISTION CHARGE 备案费DSC DISCOUNT CHARGE 折扣ECC EXPORT CUSTOMS CHARGE 出口报关费ERD ERD 汇率差EXC EXPRESS CHARGE 快递费FAC FAX CHARGE 电传费FKC FORKLIFT CHARGE 叉车费FRC FROZEN CHARGE 冷冻费FUC FUMIGATING CHARGE 熏蒸费HAC HAWB CHARGE 分单费HCC HCC HCCHDC HANDLING CHARGE 操作费HQF HEALTH & QUARANTINE CHARGE 卫检费ICC IMPORT CUSTOMS CHARGE 进口报关费IDF INSPECTION DECLARE FEE 报验费INC INSURANCE CHARGE 保险费INR INSIDE RESIDENCEISC INLAND SERVICE CHARGE 国内服务费ITC INLAND TRANSPORTATION CHARGE 国内运输费LAC LIVE ANIMALS QUARANTINE CHARGE 活动物检验费LCC LAND-CARRAGE CHARGE 陆运费LFC LINK FORCE CARGO LTD 香港代理LUF LOADING & UNLOADING FEE 卸装费MHD MASTER/HOUSE DIFFERENCE 主分差MYC FUEL SURCHARGE 燃油附加费OSC OVERSEAS SERVICE CHARGE 国外服务费OTC OTHER CHARGE 其它费用PAC PACKAGING CHARGE 包装费PBC CHARGE PAY BACK TO CUSTOMER 应退客户PFC PROCEDURE FEE DUE CUSTOM 海关制单验货PMC PMC 到港服务费PMR PMR 制签费PMY PMY 燃油附加费PRF PROCEDURE FEE 手续费PRS PROFIT SHARE 代理费PUC PICK UP CHARGE 提货费QUC QUARANTINE CHARGE 检疫费REF REGISTER FEE 注册费SCA SERVICE CHARGE DUE AGENT 代理服务费SCC SPECIAL CARGO CHARGE 特货费SEC SECURITY CHARGE 安全附加费SEC SECURITY CHARGE 安全费SFC SURFACE CHARGE 地面运输费SMC SHIPPER MODIFIED CHARGE 更改发货人SOF SHUTOUT FEE 退关费SSC SPECIAL SERVICE CHARGE 特殊服务费STC STORAGE CHARGE 仓储费SVC SERVICE CHARGE 服务费TCE TEMPORTARY CUSTOM ENTRENCE CHARGE 临时号费用TMC TERMINAL CHARGE 终点站费TRC TRANSIT CHARGE 转运费TTC TOTAL COLLECT 到付总额TTF TOTAL FREIGHT 总计运费TTS TOTAL CHARGES 应付运费WCUS WEEKDY CUSTOMS ON WEEKED 周末加急报关费WEC WAREHOUSE-ENTRY CHARGE 入库费Z FUEL SURCHARGE 燃油附加费。

accoutingwords会计词汇中英对照字母表顺序Accoutant 会计人员Audit审计Accounting principle 会计准则Accounting entity 会计主体Assets 资产account账户acquisition price取得成本accounting procedure会计程序accounts payable 应付账款Accrual basis accounting权责发生制accounting department 财务处accounts receivable 应收账款adjustment调整事项adjusting entry 调整分录Allocate to the current period 分配到当期amount to 数额达到Accumulated depreciation 累计折旧Allowance for uncollected accounts 坏账准备Accounting equation 会计等式Accounts receivable应收账款account titles会计科目Account账户accumulated depreciation累计折旧Additional paid-in capital资本公积accounting equation 会计等式accuracy正确性arithmetical算数的allowance for doubtful accounts坏账准备accounting cycle会计循环account balances账户余额adjusting entries调整分录allowance method备抵法allowance for doubtful accounts坏账准备aging schedule of receivables应收账款账龄表accelerated methods加速折旧法additional paid-in capital超面值缴入股本accounts payable应付账款analyze分析at the expense of在损害···的情况下amortization摊销Budget预算bond债券Balance-day adjustment资产负债表日调整balance 余额bonds payable应付债券bank reconciliation银行存款调节表bad debts credit-rating信用评级book value or carrying value账面价值bond indenture债务合约Creditors债权人Consistency一贯性Comparable information 可比信息Contrast 比较Current market value 市场价值currency货币credit note贷项通知单Current selling price 当前售价cash receipt 收到现金conservatism谨慎cash basis accounting收付实现制cash flow现金流量company’soperation 公司的生产经营Co.Ltd 有限责任公司cash flow from operating activities经营活动产生的现金流量charge 承担credit 贷方Controlling account控制账clerical error抄写错误current liabilities流动负债current assets流动资产comprise包含competitor竞争者carry over转移column栏目cover up掩盖cash equivalents现金等价物conservatism principle谨慎原则contingent liabilities或有负债current maturities of long-term obligation一年到期的长期负债conceptual framework概念框架compound entry 复合分录common stock 普通股customer advances预收账款coupon rate or nominal rate票面利率capital资本creditor 债权人common stock普通股convert 使转变capital stock股本classify分类comparison比较cost of goods sold销货成本continuing operations持续经营charge记入credit贷记claim求偿权capital营运资本Double-entry accounting system 复式记账系统depreciate折旧Deflation通货紧缩Disclose in the financial statements在财务报告中披露direct write-off method直接冲销法declining-balance method余额递减法double-declining-balance method双倍余额递减法denomination面值deferred taxes递延税款definitely determinable liabilities确定的负债depreciation折旧Decrease or credit Prepaid Iusurance 减少或贷记预付保险费double entry复式记账description of entry 摘要dividend权利dividend股利declare and pay dividends宣告并发放股利disclose 披露device技术debit借记（dr借cr贷）dividend股息delivery投递disclosure requirements披露要求depreciation accounting折旧会计detective发现deduct from从···扣除disposal处置dividend revenue股利收入deposit存款Event事项Entity主体External users外部使用者employed salary员工工资essential 本质的exempt豁免estimate会计估计endorsement背书extend to将··转入expenditure 支出earn 赚到expense费用equity权益Enter登入electronic funds transfer电子资金转账Fiscal years 财务年度Financial position财务状况financial interest财产权益freight运费foreign business sheet 资产负债表financial statement element财务报表要素filed with提交favorable tax treatment税收优惠fiscal period 会计期间factor抱理商fixed assets pending disposal固定资产清理falsify窜改Guarantee保证general journal普通日记账gross profit毛利general administrative expenses管理费用gross sales销售收入总和historical cost历史成本headquarters总部Interested parties利益相关方Internal users 内部使用者Industry accounting工业会计Internal auditing内部审计Integrity 正直Identification 鉴定Income 收益Inflation通货膨胀interest利息in advance预先invoice发票inventory存货interest payable应付利息income tax payable 应交所得税issuance of bonds发行债券income taxes所得税internal device汇总方法imprest预付款inventroy存货Issue stork发行股票Inc.股份有限公司interest expenses利息费用incorporate合并Journal日记账journalize编制分录Journalize记日记账journal entry 日记账分录joint control共同控制Liability 负债Liquidation value 清算价值loan 贷款ledger分类账liquidate清理line of business行业limited liability company有限责任公司legal capital法定股本life预期使用年限Measurement计量Manager 经营者Misleading financial reports 误导性的财务报告manipulate操纵matching principle 配比原则match expenses against revenue费用与收入配比mathematical数学的miscellaneous混杂的margin利润make debt payments偿还债务maintenance costs维护成本marketable securities有价证券materiality principle重要性原则market or effective rate市场利率Make a journal entry 做日记账分录not-for-profit agency非营利性机构Note票据neglect忽视net sales销售收入net income净利润net loss净损失Notes receivable应收票据non-cash非现金non-depreciable assets非折旧资产non-interest-bearing current liability无息流动负债noncurrent assets非流动资产Owners所有者Operating cycle 经营周期objectivity客观性original cost 原始成本owners’equity所有者权益outstanding 溢价common stock普通股overstate虚增omit省略owners equity所有者权益obligation义务operating expenses 营业费用Professional ethics职业道德purchasing power购买力Present value of future cash flows 未来现金流量现值Prepare financial statement 编制财务报表pay off 偿付purchase on account 赊购prepaid expense 预付费用Prepaid rent 租金post 过账posting 过账Post ref.过账标记payment 付款Processing transaction经济业务personal funds个人资金Prepared 编制proceed进行portray描绘permanent assets永久性资产paid-in capital缴入资本potential investor潜在投资者promotion促销par value票面价值preferred stock优先股prior period adjustment 前期调整payroll payment应付职工薪酬prepare编制postage邮资petty cash零用现金petty cash fund备用金periodic inventory system定期盘存perpetual inventory system永续盘存制printing press印刷机plant assets资本资产permanent or real accounts永久账户percentage of gross margin毛利率property 财产post过账proof证明production method工作量法proceeds贴现所得qualify具有资格quantifiable可用数字表达的Relevant information 相关信息Reliable information 可靠信息Retail store 零售商店Replacement cost 重置成本revenue收入Receive in advance预收Revenue principle收入原则results of operation 经营成果revenue 收入retained earning留存收益resemble类似retained earnings留存收益realizable value可实现价值revenue recognition收入确认revenues from sales销售收入Standardization标准化sell on account赊销Service revenue 服务收入Sales commission 销售佣金subsequent accounting period 以后的会计期间straight-line method 直线法source document 原始凭证schedule表格snapshot快照subdivide再分supplier供应商selling expenses销售费用subtract扣除subtotal小计securities有价证券stewardship responsibility受托责任salvage value净残值significant influence重大影响setting up建账spreadsheet报表safeguard保护sum-of-the-years-digits method年数总和法salvage or residual value残值stated rate设定利率sales returns and allowances销售退回和折让special journal 特殊日记账stockholders’equity股东权益source documents原始凭证stationery文具M shareholder股东stockholders equity股东权益表subsidiary company子公司specific unit cost个别计价法signature card印鉴卡Transaction交易Tax returns纳税申报表Transaction 经济业务the chart of accounts会计科目the statement of owners equity所有者权益the statement of cash flows现金流量表truth and fairness 真实性和公允性the previous months’s balance 以前各月的余额transaction 会计事项time lag时间差the straight-line method直线法temporary or nominal accounts临时账户transfer转账tangible assets有形资产taxable income应纳税所得额the statement of available-for-sale investments可供出售投资调节uncollected account坏账uncollectible accounts receivable坏账understate虚减units of money货币单位unearned revenue预收账款vice versa反之亦然withdrawal抽资working reconciliation work sheet工作底稿work in process在产品Yield 生产。

1.Although the recording of transactions…Modern accounting…double-entry accounting system. 虽然交易的记录很可能和簿记史一样久远，但是我们倾向于把复式记账法的建立——现代会计的基础，作为重要的事件。

现代会计起源于热那亚、佛罗伦萨和威尼斯，由于卢卡·帕乔利是鸡仔会计复式记账法的第一人。

2.The development of increasingly complex…to the accounting profession. 日益复杂的商业活动得发展不断改变着会计并向会计职业提出新的挑战。

3.One of the major developments…The period after…This globalization…accounting profession. 使得国际会计职业得以出现的一个主要发展是商业的日益全球化。

第二次世界大战后期即跨国经营时代，国际贸易迅速发展并且出现了大型跨国公司。

经营全球化向会计职业提出了想你的挑战。

4.Accounting is influenced by a variety…to each national environment. 很多环境因素都对会计产生一定的影响。

这些因素使得不同国家的会计具有其独特的内容。

5.Major factors promoting the development…by the public…emergence of securities markets. 促进公司会计报告形成的主要因素包括公众对公司股份的所有权、专业管理的增长和证券市场的形成。

6.At the same time…and the influence of tax rules. 同事，限制公司公开财务报告和信息披露的主要因素包括通过银行和政府机构的商业融资，对于政府规划和控制所需的会计信息系统的设计和税收准则的影响。

中英詞彙對照表編號中文英文1 機場Airport2 國內線航廈Domestic Terminal3 國際線航廈International Terminal4 貨運站Cargo Terminal5 維修棚廠Maintenance Hanger6 航空公司Airlines7 華信航空Mandarin Airlines8 立榮航空Uni Air9 遠東航空Far Eastern Air Transport10 復興航空TransAsia Airways11 中華航空China Airlines12 長榮航空Eva Air13 港龍航空Dragon Air14 日本航空Japan Airlines International Co.,Ltd.15 泰國航空Thai Airlines16 馬來西亞航空Malaysia Airlines17 越南太平洋航空Pacific Airlines18 越南航空Viet Air19 澳門航空Air Macau20 國泰航空Cathay Pacific Airways21 新加坡航空Singapore Airlines22 聯合航空United Airlines23 西北航空Northwest Airlines24 大韓航空Korean Air25 韓亞航空Asiana26 全日本空輸All Nippon Airways27 菲律賓航空Philippine Airlines28 印尼航空Garuda Indonesia29 荷蘭航空KLM Royal Dutch Airlines30 柬埔寨總統航空President Airlines31 旅客Passenger32 登機門Boarding Gate33 報到櫃檯Check-in Counter34 行李磅秤Luggage Scale35 機場稅Departure Fee(Airport Tax)36 安全檢查Security Check37 候機室Waiting Room38 航班顯示看板Flight Information Board39 準時On Time40 延誤Delay41 護照Passport42 機票Ticket43 登機證Boarding Pass44 頭等艙First Class45 商務艙Business Class46 經濟艙Economy Class47 時刻表Timetable48 貴賓室VIP Lounges49 接駁車Shuttle Bus50 過境室Transit Room51 入境大廳Arrival Lobby52 行李Baggage53 行李托運Baggage Delivery54 提領行李Baggage Claim55 手提行李Carry-on Bag56 存關行李Bonded Baggage57 行李標籤Luggage Tag58 行李手推車Luggage Cart(Trolley)59 行李打包服務Baggage Baling Service60 服務台Information Counter61 海關服務櫃檯Customs Service Counter62 入出境辦公室Immigration Office63 動植物檢疫局Animal & Plant Quarantine64 觀光局旅客服務中心Tourism Bureau Service Center65 旅行同業公會服務櫃檯Association of Travel Agents Information66 國立歷史博物館National Museum of History67 銀行Bank68 郵局Post Office69 寄物櫃Coin Locker70 吸煙室Smoking Room71 祈禱室Praying Room72 外幣兌換Foreign Currency Exchange73 餐廳Restaurant74 免稅商店Duty-Free Shop75 租車櫃檯Rental Counter76 保險Insurance Counter77 公共電話Public Telephone78 自動提款機ATM79 身心障礙服務Service For The Disabled80 跑道Runway81 停機坪Apron82 空橋Ramp83 到站等候區Greeting Area84 塔台Control Tower85 接駁停機坪Remove Parking Bay86 出境Departure87 入境Arrival。

ACCA考试常见词汇中英对照表及释义(1)本文由高顿ACCA整理发布，转载请注明出处1、Accelerated Depreciation 加快折旧：任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则2、Accident and Health Benefits 意外与健康福利：为员工提供有关疾病、意外受伤或意外死亡的福利。

这些福利包括支付医院及医疗开支以及有关时期的收入。

3、Accounts Receivable (AR)应收账款：客户应付的金额。

拥有应收账款指公司已经出售产品或服务但仍未收取款项4、Accretive Acquisition 具增值作用的收购项目：能提高进行收购公司每股盈利的收购项目5、Acid Test 酸性测试比率：一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：(现金+ 应收账款+短期投资)/ 流动负债6、Act of God Bond 天灾债券：保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来7、Active Bond Crowd 活跃债券投资者：在纽约股票交易所内买卖活跃的定息证券8、Active Income 活动收入：来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入9、Active Investing 积极投资：包含持续买卖行为的投资策略。

主动投资者买入投资，并密切注意其走势，以期把握盈利机会10、Active Management 积极管理：寻求投资回报高于既定基准的投资策略更多ACCA资讯请关注高顿ACCA官网：。

A C C T中英文对照一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable'217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expension fund'312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金 Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资 Profits capitalizad on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment现金Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashier‘s check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - L/C deposit其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资 Long term equity investment - others长期债券投资-债券投资 Long term securities investemnt - bonds长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how 无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - return investment by investment 主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses 营业外支出 Non-operating expenses所得税 Income tax。