会计词汇D
Deepening reform and opening up 深化改革扩大开放
The theory of building socialism with Chinese 建设有中国特色的社会
The theory on the initial stage of socialism 社会主义初级阶段的理论
Adhere to the four cardinal principles 坚持四项基本原则
Adhere to reforms and opening to the outside world 坚持改革开放
Seizing the opportunity, deepening the reform, opening 抓住机遇,深化改革,
wider to the rest of the world, promoting development, 扩大开放,促进发展,
Whether it would be beneficial to developing socialist 是否有利于发展社会主义生产力
Whether it would be beneficial to enhancing the overall 是否有利于增强综合国力
Whether it would be beneficial to raising people’s living 是否有利于提高人民生活水平
Taking the socialist public ownership as the mainstay 以社会主义公有制为主体
Common development of multi-economic sectors 多种经济成分共同发展
Establishment of socialist market economy 社会主义市场经济的建立
Relationships among reform, development and stability 改革发展和稳定的关系
Deepening of reform and promotion of development 深化改革与促进发展
Economic growth and social progress 经济增长与社会进步
Strengthen the position of agriculture 加强农业的基础地位
Science and technology are the primary productive forces 科学技术是第一生产力
Strengthen the socialist legal system 加强社会主义法制
A series of policies and measures 一系列政策措施
Reform of state-owned enterprises 国有企业改革
Strengthen the management of state-owned property 加强国有资产管理
Reform ofmanagement of state-owned property 国有资产管理体制改革
Reform of property rights system 产权制度改革
Reform of commodity circulation 商品流通体制改革
Reform of social security system 社会保险制度改革
Transferring the function of government 转换政府职能
Introduce foreign capital, advanced technology and 引进外国的资金,先进技术和
Economic and technical development zone 经济技术开发区
Special economic zones in coastal areas 沿海经济特区
Contract responsibility system with remuneration linked 家庭联产承包责任制
Narrowing the gap between the rich and poor 缩小贫富差距
Coexistence of various economic composition 多种经济成分共存
Sustained, rapid and sound economic development 持续,快速和健康的经济发展
Comprehensive development of economy 经济综合发展
Strategy for economic development 经济发展战略
Transform the extensive economic 粗放型经济转变为
International economic integration 国际经济一体化
New international economic order 国际新经济秩序
Multi-polarization of world economy 世界经济多极化
Macro control and micro invigoration 宏观控制与微观搞活
Control of overall volume and economic restructuring 总量控制与经济结构调整
Tight control on investment in fixed assets 紧缩固定资产投资控制
Tight financial and monetary policy 从紧的金融货币政策
Moderately tight monetary policy 适度从紧的货币政策
Loosening tight monetary policy 放松紧缩的货币政策
Adequate amount of the money supply 适度货币供应量
Excessive amount of currency issue 过度货币发行量
Balance between supply and demand 供需平衡
MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理
Establish a system for the management, supervision 建立国有资产管理,监督和营运体系
Reform ofmanagement of state-owned property 国有资产管理体制改革
Clearly defining property rights, specifying rights and 产权清晰,责权明确,政企分开,
responsibilities, separating ownership from daily 管理科学
Regulation on the supervision and management 国有企业监督管理条例
Laws and regulations on the administration of 国有资产管理法律法规
Operate independently, assume sole responsibility 自主经营,自负盈亏,自我发展,
for its profits and losses, seek self-development 自我约束
Uphold the principle of separating the functions of 坚持政企分开的原则,转变政府
Preserve and increase value and prevent losses 保值增值防止流失
Prevent the drain of State-owned property 防止国有资产流失
Reform of property rights system 产权制度改革
Clarification of property rights 明晰产权
Registration of property rights 产权登记
Annual checks of the registration of property rights 产权登记年检
Property rights transfer agency 产权交易机构
Reform of State-Owned Enterprises 国有企业改革
Step up efforts to reform State-owned enterprises 加大国有企业改革力度
Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组
promote re-arrangement of assets and raise the 提高国有经济的总体素质
Concentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和
enterprises and enterprises groups 企业集团
Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团
Reform, reorganization and upgrading 改革,改组和改造
Re-organization, association, merger, joint 改组,联合,兼并,股份合作制
partnership, leasing, contract operation 租赁,承包经营和出售
Manage well large enterprises and adopt a flexible 抓好大的,放活小的
Give small State-owned enterprises greater freedom 放活国有小企业
Standardize bankruptcy procedures, encourage 规范破产程序,鼓励企业兼并,
merging of enterprises and promote re-employment 促进再就业
Allow money-losing enterprise to merger 允许亏损企业兼并或破产
Dispersion of redundant employees 分流富余人员
Conscientiously strengthen the operation and 切实加强企业经营管理
Strengthen financial management of enterprises 强化企业财务管理
Tighten control over extrabudgetary funds 加强预算外资金管理
Increase capital and reduce debts through various 多渠道增资减债
Strive to help enterprises eliminate losses and 抓好企业扭亏增盈
Develop various modes of operation and marketing 发展多种营销方式
Alleviate enterprises’ social burdens 减轻企业的社会负担
By tapping the potential and upgrading the 通过挖潜改造
Mechanism for selecting the superior and eliminating 优胜劣汰机制
Enjoy more decision-making power 享有更多的决策权
Allow employees to hold some shares 允许职工持股
Give more productive enterprises the power to engage 给更多的生产企业自营出口权
Protect the interests of the working class 保护工人阶级利益
Reform of state-owned enterprises 国有企业改革
Deepening of the reform of State-owned enterprises 深化国有企业改革
Reorganization of state-owned enterprises 国有企业重组
Adjustment of industrial structure 行业结构调整
turned into corporate enterprises 大中型企业可转变为股份公司
Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制
Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比
State-owned independent accounting industrial enterprises 国有独立核算企业
Enlarge the right of self-management 扩大自主权
Promote rational flow of property right 促进产权合理流动
Reduce staff to improve efficiency 减员增效
Legal person responsibility system 法人责任制
Responsibility for one’s own profit and loss 自负盈亏
Enterprise contract management responsibility system 企业承包责任制
Unreasonable economic structure 不合理的经济结构
Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进
Regional and departmental protectionism 地区和部门保持主义
Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策
Standardize bankruptcy procedure 规范破产程序
Construction of a multi-layer social security system 建立多层次的社会保障制度
Re-employment of redundant workers 富余职工再就业
Enterprise solely funded by the State 国有独资企业
Develop trans-regional and trans-industry enterprise groups 发展跨地区跨行业的企业集团
Bankruptcy code chapter 7--- liquidation 破产法第七章清算
Bankruptcy code 11-reorganization 破产法第十一章重组
Arrangement in bankruptcy court 破产法庭内的协调
Arrangement out of bankruptcy court 不经破产法庭的协调
market approach to fair market value 求得公平市场价值的市场法
Current asset losses in suspense 待处理流动资产损失
Non-Participating preferred stock 非参加优先股
Current Liabilities to Net Worth 流动负债比净资产
Return on Net Worth(Return on Equity) 净资产收益率
Deduct: Sales Discount & Allowance 减:销售折扣与折让
Deduct: Administration Expenses 减:管理费用
Plus: Profit from Other Operations 加:其它业务利润
Adjustment of Earning of Prior Years 以前年度利润调整
Deduct: Accumulated Depreciation 减:累计折旧
economic and technical development zone 经济技术开发区
enterprises’ management mechanisms 企业管理机制
large and medium-size enterprises 大中型企业
Certified Public Accountant (CPA) 注册会计师
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师
accounting principles for business enterprise 企业会计原则
All-purpose financial statement 通用财务报表
American Institute of Certified Public Accountants 美国注册会计师协会(AICPA)
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师
allocations to accounting periods 会计期间内的分摊
American Society of Appraisers (ASA) 美国评估师协会
amortization of bond issued expense 债券发行费摊销
analysis of changes in financial position 财务状况变动分析
retained balance from foreign exchange revenue 外汇收入留成余额
consolidated financial statement 合并决算表
consolidated profit and loss statement 汇总损益表
cost approach to fair market value 求得公平市场价值的成本法
cost of reproduction less depreciation 重置成本减折旧
current asset losses in suspense 待处理流动资产损失
current maturity of long term debt 本年内到期的长期负债
current term net profit or loss 本期净损益
current asset losses in suspense 待处理流动资产损失
current maturity of long term debt 本年内到期的长期负债
current term net profit or loss 本期净损益
earnings before interest and income tax (EBIT) 税前收益
fixed assets losses in suspense 待处理固定资产损失
income approach to fair market value 求得市场公平价格的收益法
property rights transfer agency 产权转让机构(产权交易所)
Assets + Liability = Owner’s Equity 资产加负债等于所有者权益
original value of fixed assets 固定资产原值
allocations of special drawing rights 特别提款权分配额
arrangement in bankruptcy court 迫产法庭调解
bankruptcy code chapter 7--- liquidation 破产法第7章(清算)
bankruptcy code chapter 11--- reorganization 破产法第11章(重组)
arrangement in bankruptcy court 迫产法庭调解
bankruptcy code chapter 7--- liquidation 破产法第7章(清算)
bankruptcy code chapter 11--- reorganization 破产法第11章(重组)
centralization and decentralization 集中与分散
managerial decision-making process 管理决策程序
capital construction investment 基本建设投资
weighted average cost of capital(WACC) 加权平均资本成本
NASDAQNational Association od Securities 全国证券商自动报价系统协会
Securities and Exchange Commission 证券交易委员会
Shareholding co-operative system 股份合作制
all-purpose financial statement 通用财务报表
consolidated financial statement 合并财务报表
Financial Accounting Standards Board 财务会计标准委员会
non-bank financial instititions 非银行金融机构
financing mix’s risk and reward 融资组合的风险和回报
International Monetary Fund(IMF) 国际货币基金组织
international multilateral loans 国际多边贷款
internationalization of capital 资本国际化
investment in capital construction 基本建设投资
investment target selection criteria 投资目标选择标准
legal person responsibility system 法人责任制
a series of policies and measures 一系列政策措施
foreign-funded enterprise income tax 外商投资企业所得税
appraisal of machinery and equipment 机械设备评估
standard of professional appraisal practice 评估操作规范
accelerated depreciation methods 加速折旧法
according to stock exchange practice 按照证券交易惯例
Certified Public Accountant (CPA) 注册会计师
accounting principles for business enterprise 企业会计原则
across-the-board tariff reduction 全面降低关税
added value of industrial output 工业增加值
additional first-year depreciation 第一年额外折旧
adequate amount of the money supply 适度货币供应量
adequate gold and foreign exchange reserve 适度黄金外汇储备
adjudge a firm as bankrupt by the court 法庭裁定某企业破产
adjustment of industrial structure 产业结构调整
All-purpose financial statement 通用财务报表
allocations to accounting periods 会计期间内的分摊
allocations of special drawing rights 特别提款权分配额
American Institute of Certified Public Accountants 美国注册会计师协会(AICPA)
American Society of Appraisers (ASA) 美国评估师协会
amortization of bond issued expense 债券发行费摊销
analysis of changes in financial position 财务状况变动分析
appraisal of machinery and equipment 机械设备评估
standard of professional appraisal practice 评估操作规范
appropriations from state treasury 国家预算拨款
arrangement in bankruptcy court 破产法庭内的协调
arrangement out of bankruptcy court 不经破产法庭协调
Assets + Liability = Owner’s Equity 资产加负债等于所有者权益
original value of fixed assets 固定资产原值
attachment of debtor’s property 查封债务人财产
retained balance from foreign exchange revenue 外汇收入留成余额
arrangement in bankruptcy court 迫产法庭调解
bankruptcy code chapter 7--- liquidation 破产法第7章(清算)
bankruptcy code chapter 11--- reorganization 破产法第11章(重组)
build modern enterprises system 建立现代企业制度
administrative bureau of state-owned property 国有资产管理局
capital construction investment 基本建设投资
weighted average cost of capital(WACC) 加权平均资本成本
centralization and decentralization 集中与分散
certificate for import inspection 进口检验证书
certificate on capital verification 验资证书
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师
Chairman of the board (of directors) 董事会主席,董事长
Chapter eleven, bankruptcy code 破产法第十一章
CIF (cost, insurance,and freight) 到岸价
Coexistance of various economic composition 多种经济成分共存
combination for sharing business 合伙经营
comparable transactions analysis 可对比交易分析
composite depreciation rate of fixed assets 固定资产综合折旧率
comprehensive development of economy 经济综合发展
confermed irrevocable letter of credit 保兑的不可撤销的信用证
consolidated financial statement 合并决算表
consolidated profit and loss statement 汇总损益表
contract of transfer of technology 技术转让合同
with remuneration linked output 联产承包责任制
corporation with foreign capital 外资公司
cost approach to fair market value 求得公平市场价值的成本法
cost of reproduction less depreciation 重置成本减折旧
current asset losses in suspense 待处理流动资产损失
current maturity of long term debt 本年内到期的长期负债
current term net profit or loss 本期净损益
with the deepening of economic reforms 随着经济改革的深入
depreciation by composite life method 平均年限折旧法
depreciation by composite life method 综合年限法折旧
depreciation by declining balance method 余额递减法折旧
depreciation by percentage of original cost 原始成本定率折旧
depreciation by production method 产量折旧法
depreciation by replacement method 重置成本法折旧
depreciation by straight-line method 直线法折旧
depreciation by working hours method 工作时间法折旧
diminishing balance method of depreciation 余额递减折旧方法
distribution according to labour 按劳分配
distribution according to needs 按需分配
to prevent the drain of state owned property 防止国有资产流失
earnings before interest and income tax (EBIT) 税前收益
economic and technical development zone 经济技术开发区
enlarge the right of self-management 扩大自主权
enterprises’ management mechanisms 企业管理机制
large and medium-size enterprises 大中型企业
establishment of socialist market economy 社会主义市场经济的建立
expenses of bankruptcy proceedings 破产手续费
research and development expenses 研究开发费
FALSE 假的
all-purpose financial statement 通用财务报表
consolidated financial statement 合并财务报表
Financial Accounting Standards Board 财务会