会计术语英汉对照表

目录
1. 初级会计
2. 中级会计
3. 高级会计
4. 成本会计
5. 管理会计
6. 企业财务会计
7. 会计总论
8. 政府及非盈利组织会计

初级会计

初级会计 会计术语名称英文名称 对账 对应账户 定期清查 定期盘存制 订本式账簿 调整账户 调整分录 单式记账凭证 单式记账法 从属账户 成本计算账户 财产清查 簿记 不定期清查 补充登记法 表外账户 备抵账户 备抵附加账户 备查账簿 序时账簿 一次凭证 银行存款日记账 永续盘存制 原始凭证 暂记账户 增减记账法 债权结算账户 债权债务结算账户 债务结算账户 账户 账户编号 账户对应关系 账项调整 专用记账凭证 转回分录 资金来源账户 资产负债账户 转账凭证 资金运用账户 自制原始凭证 总分类账簿 总分类账户 附加账户 付款凭证 分类账簿 多栏式日记账核算形式 结账 结账分录 借贷记账法 局部清查 卡片式账簿 跨期摊提账户 累计凭证 联合账簿 明细分类账簿 明细分类账户 盘存账存 平行登记 全面清查 日记总账 日记总账核算形式 三式记账法 实账户 试算表 试算平衡 收付记账法 收款凭证 损益表账户 通用记账凭证 通用日记账核算形式 外来原始凭证 现金日记账 虚账户 汇总原始凭证 汇总记账凭证核算形式 工作底稿 复式记账凭证 复式记账法 复合分录 划线更正法 汇总原始凭证 会计凭证 会计科目表 会计科目 红字更正法 会计核算形式 过账 会计分录 会计循环 会计账簿 活页式账簿 集合分配账户 计价对比账户 记账方法 记账规则 记账凭证 记账凭证核算形式 记账凭证汇总表核算形式 简单分录 结算账户

中级会计

中级会计 会计术语名称英文名称 期间费用Period Expense 收入的确认recognition of revenue 公司债券发行价格corporate bond issuing price 固定资产折旧depreciation of fixed assets 可转换债券convertible bonds 公司债券利息摊销 加速折旧法accelerated depreciation methods 营业外收支净额net non-operating income and expenditure 公司债券利率interest rate on debenture 应收账款出借assignment of accounts receivable 无担保债券debenture bonds 后进先出法last-in,first-out,LIFO 其他货币资金Other monetary assets 应付票据贴现discount on notes payable 先进先出去first-in,first-out缩写FIFO 在发建工程constructions in process 固定资产更换与固定资产改良improvements and replacements of fixed assets 实地盘存制periodic inventory system 收益总括观点all-inclusive concept of income 损益表法Income statement approach 可变现净值法net realizable value 应付福利费Accrued welfarism 基本业务利润 固定资产扩建additions of fixed assets 债券赎回 应交折基金旧 应收账款出售sale or factoring of accounts receivable 或有负债contingent liability 销货退回与折让sales returns and allowances 零售价格法retail method 现金折扣cash discount 特定履行法 其他业务利润 公司债券bonds payable 销售法sale method 应付票据notes payable 认股权stock rights 固定资产修理repairs and maintenance of fixed assets 有担保债券mortgage bonds 销售费用selling expenses 应付股利dividends payable 基本生产旧 应收票据notes receivable 无形资产intangible assets 收款法collection method 所得税income tax 流动负债current liabilities 生产法production method 计划成本核算 废弃和生置法retirement and replacement method 盘存法inventory method 流动资产current assets 购货折扣purchases discounts 商誉goodwill 应收账款accounts receivable 投资收益investment income 营业利润operating income 预提费用 股本capital stock 企业管理费旧 公司债券偿还redemption of bonds 坏账bad debts 固定资产重估价revaluations of fixed assets 银行存款cash in bank 固定资产fixed assets 利润总额 利润分配profit distribution 应计费用accrued expense 商标权trademarks and tradenames 全部履行法 净利润net income 应付利润profit payable 未分配利润Undistributed profits 收益债券income bonds 货币资金Cash and cash equivalents 利息资本化capitalization of interests 法定公益金Statutory welfare reserve 工程物资engineer material 预付账款advance to supplier 其他应收款other receivables 现金cash 预收账款Advance Received from Customers 公司债券发行corporate bond floatation 应付工资wages payable 实收资本paid-in capital 盈余公积surplus reserves 管理费用Management Fee／Management Fees 土地使用权 股利dividend 应交税金taxes payable 流动资金 负商誉negative goodwill 费用的确认recognition of expense 短期投资temporary investment 短期借款Short-term Borrowing 递延资产deferred charges 低值易耗品Low-value consumption goods/Low value consumbles 当期经营观点current operating concept of income 待摊费用 待核销基建支出旧 待处理流动资产损失 待处理固定资产损失 存货销售的影响effects of inventory errors 折旧旧depreciation 折旧方法depreciation method 折旧率depreciation rate 支出payment 直线法straight-line 职工福利基金旧 专项拨款旧 专利权patents 住房基金housing fund 重置成本法replacement costing 专项物资旧 专项资产旧 专有技术know-how 专营权franchises 资本公积capital reserves 资产负债表法 资金占用和资金来源旧 自然资源natural resources 存货inventory 车间经费旧 偿债基金sinking fund 长期应付款long-term payables 长期投资long-term investments 长期借款long-term loans 长期负债long-term liability of long-term debt 财务费用financing expenses 拨定留存收益appropriated retained earnings 标准成本法standard costing 变动成本法variable costing 比例履行法 包装物Wrappage 版权copyrights

高级会计

高级会计 会计术语名称英文名称 独立董事independent director 市场附加值Market Value Added,MVA 投资中心Investment Center 利润中心Profit Center 酌量性费用中心Discretionary Expense Centers 收入中心revenue center 合并前利润preacquisition income 现金分配计划cash distribution plan 安全付款表safe payments schedule 合并每股收益consolidated EPS 期货交易市场market of futures transaction 期货交易futures transaction 举债经营融资租赁leveraged lease 金融工具financial instruments 企业集团business qroup 年度报告annual report 内部往来transactions between home office and branches 合伙企业partnership enterprise 合并资产负债表consolidated balance sheet 合并主体的所得税会计accounting for income taxes of consolidated entities 合并现金流量表consolidated statement of cash flow 合并价差cost-book value differentials 合并会计报表consolidated financial statements 购买法purchase methed 企业整体价值the value of an enterprise as a whole 权益结合法pooling of interest method 期内所得税分摊intraperiod tax allocation 期末存货的未实现损益unrealized profit in ending inventory 公司间的长期资产业务intercompany transactions in long-term assets 名义货币保全maintaining capital in units of money 基金论the fund theory 功能性货币functional currency 汇兑损益exchange gains or losses 合并财务状况变动表consolidated statement of changes in financial poition 换算损益translation gains or losses 举债经营收购Leveraged buyouts,简称LBC 母公司持股比例变动change in ownership percentage held by parent 交互分配法reciprocal allocation approach 货币项monetary items 合伙清算partnership liquidation 控股合并acquisition of majority interest 关税tariff 名义货币单位units of nominal currency 记账本位币recording currency 经营租赁operating lease 流动非流动性法current/noncurrent method 经济利润economic income 破产受托人清算组会计trustee accounting 联合会计报表combined financial state-ments 权益法equity method 共同费用分配home office-branch expense allocation 货币非货币法monetary/no monetary 利率期货交易interest rate futrues transaction 简单权益法simple equity method 汇率exchange rate 母公司parent company 红利法bonus procedure 库藏股法treasury stock approach 劳务因素service factor 精算报告actuaries’report 全面分摊法comprehensive allocation 固定资产投资方向调节税 合并费用expenses related to combinations 间接标价法indirect quotation 买入汇率buying rate 期货合约futrues contract 混合合并conglomeration 控投公司holding company 股票指数期货stock index futrues 横向销售crosswise sale 固定汇率fixed rate 纳税影响法tax effect method 记账汇率recording rate 横向合并horizontal integration 合并前股利preacquisition dividends 可变现净值net realizable 企业合并会计accounting for business combination 平仓盈亏offset gain and loss 卖出汇率selling rate 金融期货交易financial futures transaction 会计利润accounting income 合并损益表consolidated income statement 公允价值fair value 期权options 间接控股indirect holding 两笔交易观two-transaction opinion 破产清算bankrupcy liquidation 企业合并business combination 企业论the enterprise theory 商品寄销consignment 权益理论equity theory 融资租赁financing lease 商品期货交易futrues for commodity 商誉法goodwill procedure 生产能力保全maintaining capital in terms of productive capacity 升水premium 少数股东损益minority interest income 少数股东权益minority stockholder’s interest 上市公告书listed company statment 剩余权益论the residual equity theory 时态法temporal method 实体理论entity theory 实体论the entity theory 受托人trustee 特定变动specific change 所得税会计income tax accounting 所得税的跨期分摊interqeriod tax allocation 税务会计tax accounting 售后回租sale-leaseback 耕地占用税 个人所得税personal income tax 个人财务报表personal financial state-ments 改组计划reorganization plan 改组reorganization 复杂权益法complex equity method 附属公司associated company 负权人偿金dividend 浮动汇率floating rate 分支机构会计accounting for branch 推定赎回损益constructive gains and losses on bonds 推定赎回constructive retirement 投机spculation 贴水discount 特定物价指数specific price index 分支机构branch 分期收款销货installment sales 分次清算installment liquidation 分部报告segmental reporting 房地产收入real estate revenue 房地产成本cost of real setate 房地产real estate 多种汇率法multiply exchange rate 对境外实体的净投资net investment in foreign entities 订量单位units of measurement 递延法deffered method 当代理论contemporary theory 单一汇率法singal method 退休金pension plan 退休金会计accounting for pension plan 退休金给付义务pension benefit obligations 退休金成本净额net periodic pension cost 退休基金资产pension plan assets 流转会计accoung for circulatin tax 合伙权益的转让assignment of partnership interest 购买力损益purchasing power gains or loosses 非货币性项目nonmonetary items 单行合并one-line consolidation 外汇foreign exchange 外币会计报表foreign currency statements 外币折算风险foreign curency translation risk 外币统账法recording-currency method 外币套期保值hedge 外币投资风险foreign curency investment risk 外币资产风险foreign currency assets risk 外币会计报表折算translation of foreign currency statements 外币兑换风险foreign currency exchange risk 外币承诺foreign currency commitment 外币负债风险foreign crurency liability risk 外币持有风险foreingn currency holding risk 外币分账法original-currency method 外币foreign currency 外币业务foreign currency transaction 吸收合并merger 物价变动会计accounting for price changes 无偿债能力insolvency 完全合并full consolidation 物价指数price index 物价变动price changes 完全应计法full accrual method 物价总指数general price index 外汇期货交易foreign exchange frtrues transaction 下推会计push-down accounting 先折算后调整法translation-remeasurement method 现行成本/稳值货币会计current cost/general purchasing power accountin 现行成本crurent cost 现行成本会计current cost accounting 先调整后折算法remeasurement-translation method 销售代理处sales agency 相互持股mutual holdings 相对账户调节reconciliation of home office and branch accounts 新合伙人入伙admission of a new parther 向上销售upstream sale 衍生金融工具derivative financial instru-ments 销售式融资租赁sales-type financing lease 向下销售downstream sale 消费税consumer tax 一笔交易观one-transaction opinion 业主权论the proprietorship theory 一般物价水准会计general price level accounting 一般购买力单位units of general purchasing power 一般购买力保全maintaining capital in units of general purchasing power 印花税stamp tax 应付税款法taxes payable method 营业亏损抵免operating loss carrybacks and carryforwards 以外币表示的应收款项或应付款项receivables ofr payables denominated in foreign currency 一次总付清算lump-sum qartnership liquidation 营业税husiness tax 永久性差异permanent difference 原合伙人退伙retirement of initial partner 原始成本historical cost 远期汇率forward rate 时间性差异timing difference 暂时性差异temporary difference 增值表value added statement 债权人会议committee representation 债务重整debt restructurings 账面汇率recorded rate 直接融资租赁direct financing lease 直接标价法direct quotation 直接控股direct holdings 招股说明书prospectus 中间汇率middle rate 中期报告interim reporting 重置成本replacement cost 转租赁subleases 准改组quasi-reorbganization 资本保全capital maintenance 资本化价值capitalized value 资本因素capital factor 资产负债法asset/libility method 存货转让价格inventory transfer price 创立合并consolidation 出租人会计accounting for leases-lessor 持有/holding gains losses 持仓盈亏opsition gain and loss 承租人会计accounting for leases-leasee 成本回收法cost recovery method 纵向合并Vertical integration 综合变动general change 子公司权益变动change in ownership of a subsidiary 子公司subsidiary company 资源税resources tax 成本法cost method 财产信托会计fiduciary accounting 财产税property tax 部分分摊法partial allocation 不合并子公司unconsolidated subsidiaries 最低退休金负债minimum liability 租赁leases 租金rents 表融资off-balance-sheet financing 比例合并proportionate consolidtion 保证金法deposit method

成本会计

成本会计 会计术语名称英文名称 关联业务往来 国有资本经营预算制度 能源审计 投资中心 利润中心 酌量性费用中心 收入中心 固定成本 标准成本中心 作业成本计算法 直接人工成本差异direct labor variance 直接材料成本差异direct material variance 在产品计价work-in-process costing 联产品成本计算joint products costing 生产成本汇总程序accumulation process of procluction cost 制造费用差异manufacturing expenses variance 实际成本与估计成本actual cost and estimated cost 工资费用分配salary costs allocation 成本曲线cost curve 农业生产成本agriculture production cost 原始成本和重置成本original cost and replacement cost 工程施工成本 直接成本与间接成本direct cost and indirect cost 可控成本controllable cost 制造费用分配manufacturing expenses allocation 理论成本与应用成本theory cost and practice cost 辅助生产成本分配auxiliary production cost allocation 期间费用 成本控制程序procedure of cost control 成本记录cost entry, cost recorder cost agenda 成本计算分批法job costing method 成本计算分步法 直接人工成本差异direct labor variance 成本控制方法cost control method 内河运输成本 生产费用要素elements of production expenses 历史成本与未来成本historical cost and future cost 可避免成本与不可避免成本avoidable cost and unavoidable cost 成本计算期cost period 平均成本与个别成本avorage cost and individual cost 社会成本society cost 铁路运输成本 废品损失spoliage and defective work losses 单位成本与总成本unit cost and total cost 成本开支范围allowable cost 沿海运输成本 成本转账cost transfer 全面成本控制total cost control 商品销售成本cost of merchandise sold 价格差异price variance 汽车运输成本 存置成本holding cost or carrying cost 已耗成本与未耗成本expired cost and unex-pired cost 航空运输成本 相关成本与非相关成本relevant cost and irrelevant cost 因素分析法factor analysis approach 目标成本target cost 成本计算分类法group costing method 远洋运输成本 定额成本norm cost 跨期摊提费用分配inter-period expenses allocation 计划成本planned cost 数量差异quantity variance 燃料费用分配fuel expenses allocation 定额成本控制制度norm cost control system 定额管理management norm 可递延成本与不可递延成本deferrable cost and undeferrable cost 成本控制标准standard of cost control 副产品成本计算by-product costing 责任成本responsibility cost 生产损失核算production loss accounting 生产成本production cost 预计成本predicted cost 成本结构cost structure 房地产开发成本 主要成本与加工成本prime costs and processing costs 决策成本cost of decision making 成本计算品种法category costing method 在产品成本work-in-process cost 工厂成本factory cost 成本考核cost assess 制造费用manufactruing expenses 动力费用分配power expenses allocation 趋势分析法trend analysis approach 成本计算简单法simple costing method 责任成本层次levels of responsibility cost 对比分析法comparative analysis approach 约当产量比例法equivalent units method 原始记录original record 可比产品成本分析general product cost analysis 预算成本budgeted costs 销售成本cost of goods sold 停工损失loss on work stoppage 等级产品成本计算graded product costing 分散核算 宏观经济成本macro economic cost 综合费用分配composite expenses allocation 全部成本absorption cost 集中核算 商品采购成本merchandise procurement cost 成本考核指标cost examming target 闲置成本idle cost 账面成本cost of book value 主要产品单位成本分析 再生产成本cost of reproduction 增量成本incremantal cost 成本控制cost control 全部产品成本分析 成本流程cost flow 内部成本报表internal cost statement 成本计算方法costing method 成本计算对象costing objective 成本计算单位costing unit 成本计划完成情况分析 成本计划管理体系planned management system of cost 成本计划cost plan 成本会计cost accounting 成本核算原则principle of costing 成本核算程序cost accounting qrocedures 成本核算成本costing account 成本核算costing 成本归集cost accumulation 成本管理cost management 成本分析cost analysis 成本分配ocst allocation 成本分类账cost ledger 成本分类cost classifiction 成本费用界限 成本调整cost adjustment 成本差异cost variance 成本报告costing report 成本cost 车间成本workshop cost 厂内经济核算制internal business accounting system 厂内结算价格internal settlement prices 产品寿命周期成本product life cycle cost 产品成本项目cost items of product 产品成本技术经济分析 产品成本计划the plan of product costs 产品成本product cost 产成品成本finished product cost 财务成本与管理成本financial cost and manegement cost 材料费用分配material costs allocation 不可控成本uncontrollable cost 标准成本控制制度standard cost control system 标准成本standard cost 比率分析法ration analysis apporach 报告成本reporting cost 半成品成本semi-finished product cost

管理会计

管理会计 会计术语名称英文名称 绩效考评试点 政治风险political risk 再开票中心reinvoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前支付与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign lnuertments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend kemittances 公司内部贷款intercompany loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value

企业财务会计

企业财务会计 会计术语名称英文名称 管理层收购MBO 预算实践应注意的问题 平衡计分卡 经济附加值 热钱 财务总监CFO 预算外资金 企业财务business finance 期权市场option market 期货市场future market 可转让定期存单市场negotiable CDmarket 货币市场money market 黄金市场gold market 国有独资公司 股份有限公司company limited by shares 股份两合公司limited pactnership 公司company 二级市场security secondary market 独资企业sole proprietorship 店头市场over-the -counter-market 承兑市场acceptance market 拆借市场lending market 财务制度financial regulations 财务政策financial policy 财务预测financial forecast 财务控制financial control 金融市场financial market 财务决策financial decision 财务监督financial cupervision 财务计划financial planning 财务活动financial activities 财务管理组织organization of financial management 一级市场security primary market 无限责任公司company of unlimited liability 外汇市场foreign exchange market 贴现市场dixcount market 企业组织形式forms of enterprise organization 财务管理职能the functions of finaneial management 财务管理原则the principle of financial management 财务管理内容the content of financial management 财务管理目标financial management objectives 财务管理环境financial management environment 证券交易所stock exchange 证券市场securities market 资本市场capital market 有限责任公司company of limited liability 财务管理环节the cycle of financial managemten 财务管理对象objects of financial management 财务管理financial managment 财务分析financial analysis

会计总论

会计总论 会计术语名称英文名称 配比原则matching 旅游、饮食服务企业会计accounting of tourinsm and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agzicultural enterprises 实现原则realization principle 历史成本原则pringciple of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises 所有者权益owners equity 所有者权益owners equity 实质重于形式substance over form 修正性惯例principlle of exceptions 信息系统论information system perspective 相关性原则relevance 微观会计micro-accounting 客观性原则objectivity 可比性原则comparability 谨慎性原则prudence 金融企业会计accounting of finacial institutions 交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units 记账本位币recording currency 计量属性measurement attributes 及时性原则timeliness 货币计量monetary measurement 会计准则accounting standards 会计主体accounting entity 会计职业道德accounting professional ethics 会计职能functions of accounting 会计预测accounting for ecasting 会计要素accounting elements 会计研究accounting research 会计学科体系accounting science system 会计学accounting 会计信息accounting information 会计任务targets of accounting activities 会计人员accounting personnels 会计确认accounting recognition 会计目标accounting objective 会计理论结构theoretical structure of accounting 会计理论accounting theory 会计控制accounting control 会计决策accounting decision making 会计监督accounting supervision 会计假设accounting assumption 会计记录accounting records 会计计量accounting measurement 会计机构accounting department 会计环境accounting environment 会计核算financial accounting 会计管理体制system of accounting admin tstration 会计分期accounting periods 会计对象accounting object 会计等式accounting equation 会计本质nature of accounting 会计报表accounting statements 宏观会计macro-accounting 会计accounting 汇总报表combination statements 划分资本性支出与收益性支出原则 distinguishment oetween capital expenditure and revenue expenditiure 合并报表consolidated fiancial statements 管理活动论management activities perspective 管理会计management accounting 管理工具论manegement tool perspective 股份制企业会计accounting of stock companies 公认会计原则generally accepted accounting principle,GAAP 公共会计public accounting 工业会计accounting of industrial enterprises 个别报表individual statements 高新技术企业会计accounting of high technology enterprises 负债liability 费用expense 反馈价值feedback value 对外经济合作企业会计accounting of foreign economic cooperation enter prises 对外报表external statements 对内报表internal statements 一致性原则consistency 艺术论art perspective 房地产开发企业会计accounting of real estate enterprises 邮电通信企业会计accounting of post and telecommonication enterprises 预测价值forecast value 真实与公允true and fair view 持续经营going concern 成本报表cost statement 财务会计原则finanicial accounting principles 财务会计概念框架financial accounting conceptual framework 财务会计financial accounting 政府及非营利组织会计governmentai and non-profit organizationaccounting 重要性原则materiality 专用报表special purpose financial statements 资产assets 资金funds 资金运动funds movement 财务报告financial report 财务报表要素elements of financial statements 财务报表financial statements 币值稳定假设constant-dollar assumption 保险企业会计accounting of insurance companies

政府及非盈利组织会计

政府及非盈利组织会计 会计术语名称英文名称 预算周转金public finance-budgetary revolving fund 预算举借债务public finance-debts 预算结余budget surplus 中国预算会计governmental and non-profit oragnization accounting in China 预拨款项appropriation in advance 医院资产saaets of hospitals 医院支出expenditures of hospitals 医院预算管理办法hbdget management nethod of hospital 医院收入revenues of hospitals 医院结余surplus of hospitals 医院基金funds of hospitals 医院会计制度accounting regulations ror hospitals 医院会计科目chart of accounts for hospitals 医院会计报表分析analysis of accounting statements of hospitals 医院会计报表accounting statements of hospitals 医院会计hospital accounting 医院负债liabilities of hospitals 医院财务制度financial regulations for hospitals 一般预算支出general budget expenditure 一般预算收入general budget revenue 行政单位资产assets of governmental units 行政单位支出expenditures of governmental units 行政单位暂付款prepayments of governmental units 行政单位暂存款deposite payable of governmental units 行政单位预算管理办法budget management method of governmental units 行政单位收入revenues of governbmental units 行政单位年终清理和结转yearend checking and closing of governmental units 行政单位净资产net assets of governmental units 行政单位经费支出fund expenditures of governmental units 行政单位结余surplus of governmental units 行政单位会计制度accounting regulations of governmental units 行政单位会计报表分析analysis of accounting 行政单位会计accounting of governmental units 行政单位固定基金fixed funds of governmental units 行政单位负债liabilities of governmental units 行政单位财务规则financial rules of governmental units 行政单位拨入经费appropriated funds of governmental units 事业收入 事业单位资产assets for non-profit organiz-ations 事业单位专用基金special funds non-profit organizations 事业单位支出expenditure of non-profit organization 事业单位预算管理方式budget management methods for non-profit organyzation’s 事业单位应缴款项agent funds and tax paybale non-profit organization 事业单位收入revenue for non-profit organization 事业单位流动资产current assets for non-profit organizations 事业单位净资产net assets for non-profit organizations 事业单位借入款项loans non-profit organization 事业单位结余surplus of non-profit gorganizaiton 事业单位基金general funds non-profit organizations 事业单位会计准则accounting standards for non-profit rganizations 事业单位会计accounting for non-profit organizations 事业单位固定资产fixed assets for non-profit organizations 事业单位固定基金fixed funds non-profit organizations 事业单位负债liabilities for non-profit organizations 事业单位对外投资outside investments for non-profit organizations 事业单位财务清算liquidation of non-profit organization 上缴上级支出payment to the higher authority 上级补助收入grant from the higher authority 其他收入miscellaneous gains 科学事业单位资产scientific research instifutes’assets 科学事业单位支出scientific research institutes’expenditures 科学事业单位预算scientific research institutes’budgeting 科学事业单位收入scientific research institutes’revenues 科学事业单位结余scientific research institutes’surplus 科学事业单位会计制度accointing regulations for scientific research instifutes 科学事业单位会计报表分析scientific research institutes-analysis of accounting statements 科学事业单位会计sicentific research institute accounting 科学事业单位成本费用管理scientific research institutes-cost maragement 科学事业单位财务制度financial regulations for scientific research institutes 经营支出orerating expense 经营收入operating revenue 基金预算支出fund budget expenditure 基金预算收入fund budget revenue 基金预算结余surplus of fund budget 国家预算state budget 国家决算final accounts of state revenue and expenditure 高等学校资产colleges and universities assets 高等学校支出colleges and universities expenditures 高等学校预算管理方式budget management method of colleges and universities 高等学校收入colleges and universities revenues 高等学校净资产colleges and universities net assets 高等学校结余colleges and universities surplus 高等学校会计制度accounting regulations for institutions of higher learning 高等学校会计报表分析colleges and universities analysis of accounting statements 高等学校会计colleges and universities accounting 高等学校负债colleges and universities liabilities 高等学校财务制度financial regulations for colleges and universities 附属单位缴款payment from the auxiliary organization 对附属单位补助grant to the auxiliary organization 财政总预算会计制度budgetary accounting regulations for public finance 财政总预算会计年终清理public finance budgetary accounting-year-end checking 财政总预算会计年终结账public finance budgetary accounting-year-end sosing 财政总预算会计public finance budgetary accounting 财政资产public finance-assets 财政周转金支出expenditure on revolvring fund 财政周转金收入income from revolving fund 财政周转基金public finance-revolving fund 财政支出public finance expenditure 财政性存款public finance-cash in bank 资金调拨收入proceods from allocated and transferred fund 专用基金支出expenditure on special purpose fund 专用基金收入proceeds from special purpose fund 专用基金结余surplus of special purpose funds 中华人民共和国预算法the budget law of the people’s Republic of China 资金调拨支出expenditure on allocated and transeferred fund 财政收入public finance-revemue 财政净资产public finance-net assets 财政负债public finance-liabilities 财政补助收入grant from the state 拨入专款restricted appropriation

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