(目录)

一、利润表 Income Statement

Income Statement Related Vocabulary

销售收入与成本 Sales Revenue and Cost

利润表 / 损益表：Income Statement / Profit & Loss (P&L)

营业收入 / 销售收入：Revenue / Sales Revenue

销售折扣与折让：Sales Discount and Allowance

净收入：Net Revenue

营业 / 销售成本：Cost of sales / Cost of good sold

营业税金及附加：Sales Taxes and surtax / additional tax

销售费用： Selling Expenses

管理费用：Management / Administrative Expenses

财务费用：Financial Expenses

资产减值损失：Asset Impairment Loss

公允价值变动损益：Profit & Loss on Fluctuation of Fair Market Value

投资收益/损失：Investment Income / Loss

营业利润：Sales Profit

营业外收入：Non-operating Income / Non-business Income

营业外支出：Non-operating Expenses/ Non-business Expenditures

非流动资产处置损益：Profit / Loss of Disposition of Non-current Assets

利润总额：Total Profit

所得税：Income Tax

净利润：Net Profit

二、资产负债表相关的财务词汇

Balance Sheet Related Vocabulary

资产相关的科目 Asset Related Accounts

流动资产：Current Assets

货币资金：Cash and Bank

银行存款：Bank Deposits

交易性金融资产：Transactional financial assets

应收票据：Notes Receivable

应收账款：Accounts Receivable

坏账准备：Bad Debt Reserve

预付款项：Advance Payment

其他应收款：Other Receivable

存货：Inventory

一年内到期的非流动资产：Non-current Asset Matured within One-Year

非流动资产：Non-Current Asset

固定资产：Fixed Asset

固定资产清理：Liquidation of Fixed Asset

在建工程：Construction-in-progress

无形资产：Intangible Asset

长期股权投资：long-term equity investments

可供出售金融资产：Financial assets available for sale

持有至到期投资：held-to-maturity security investment

商誉：Goodwill

长期待摊费用：Long-term Deferred Expenses

递延所得税资产：Deferred Income-tax Asset

负债相关的科目 Liability-related Accounts

流动负债：Current Liability

短期借款：Short-term Loan

应付票据：Notes Payable

应付账款：Accounts Payable

预收款项：Deposit Received

应付职工薪酬：Salary Payable

应交税费：Tax Payable

其他应付款：Other Payable

应付利息：Interest Payable

应付股利：Dividend Payable

三、一年内到期的非流动负债

Non-current Liability matured within One year

非流动负债：Non-Current Liability

长期借款：Long-term Loan

应付债券：Bond Payable

递延收益：Deferred Income

与所有者权益相关的科目 Shareholder’s Equity -related Accounts

实收资本：Paid-in Capital

资本公积：Capital Reserve

盈余公积：Earned Surplus

未分配利润：Undistributed Profit

Balance Sheet 资产负债表

ITEM 项 目

Cash 货币资金

Short term investments 短期投资

Notes receivable 应收票据

Dividend receivable 应收股利

Interest receivable 应收利息

Accounts receivable 应收帐款

Other receivables 其他应收款

Accounts prepaid 预付帐款

Future guarantee 期货保证金

Allowance receivable 应收补贴款

Export drawback receivable 应收出口退税

Inventories 存货

Including: Raw materials 其中：原材料

Finished goods 产成品(库存商品)

Prepaid and deferred expenses 待摊费用

Unsettled G/L on current assets 待处理流动资产净损失

Long-term debenture investment falling due in a year 一年内到期的长期债权投资

Other current assets 其他流动资产

Total current assets 流动资产合计

Long-term investment：长期投资：

Including long term equity investment 其中:长期股权投资

Long term securities investment 长期债权投资

Incorporating price difference *合并价差

Total long-term investment 长期投资合计

Fixed assets-cost 固定资产原价

Less: Accumulated Depreciation 减：累计折旧

Fixed assets-net value 固定资产净值

Less: Impairment of fixed assets 减：固定资产减值准备

Net value of fixed assets 固定资产净额

Disposal of fixed assets 固定资产清理

Project material 工程物资

Construction in Progress 在建工程

Unsettled G/L on fixed assets 待处理固定资产净损失

Total tangible assets 固定资产合计

Intangible assets 无形资产

Including and use rights 其中:土地使用权

Deferred assets 递延资产（长期待摊费用）

Including: Fixed assets repair 其中:固定资产修理

Improvement expenditure of fixed assets 固定资产改良支出

Other long term assets 其他长期资产

Among it: Specially approved reserving materials 其中:特准储备物资

Total intangible assets and other assets 无形及其他资产合计

Deferred assets debits 递延税款借项

Total Assets 资产总计

Balance Sheet 资产负债表(续表)

ITEM 项 目

Short-term loans 短期借款

Notes payable 应付票款

Accounts payab1e 应付帐款

Advances from customers 预收帐款

Accrued wages 应付工资

Welfare payable 应付福利费

Profits payable 应付利润(股利)

Taxes payable 应交税金

Other payable to government 其他应交款

Other creditors 其他应付款

Provision for expenses 预提费用

Accrued liabilities 预计负债

Long term liabilities due within one year 一年内到期的长期负债

Other current liabilities 其他流动负债

Total current liabilities 流动负债合计

Long-term loans payable 长期借款

Bonds payable 应付债券

long-term accounts payable 长期应付款

Special accounts payable 专项应付款

Other long-term liabilities 其他长期负债

Including: Special reserve fund 其中:特准储备资金

Total long term liabilities 长期负债合计

Deferred taxation credit 递延税款贷项

Total liabilities 负 债 合 计

Minority interests * 少数股东权益

Subscribed Capital 实收资本(股本)

National capital 国家资本

Collective capital 集体资本

Legal person’s/ entity capital 法人资本

Including: State-owned legal person’s capital 其中:国有法人资本

Collective legal person’s capital 集体法人资本

Personal capital 个人资本

Foreign businessmen’s capital 外商资本

Capital surplus 资本公积

surplus reserve 盈余公积

Including: statutory surplus reserve 其中:法定盈余公积

public welfare fund 公益金

Supplermentary current capital 补充流动资本

Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）

Retained earnings 未分配利润

Converted difference in Foreign Currency Statements 外币报表折算差额

Total shareholder’s equity 所有者权益合计

Total Liabilities & Equity 负债及所有者权益总计

INCOME STATEMENT 利润表

ITEMS 项 目

Sales of products 产品销售收入

Including：Export sales 其中：出口产品销售收入

Less：Sales discount and allowances 减：销售折扣与折让

Net sales of products 产品销售净额

Less：Sales tax 减：产品销售税金

Cost of sales 产品销售成本

Including：Cost of export sales 其中：出口产品销售成本

Gross profit on sales 产品销售毛利

Less：Selling expenses 减：销售费用

General and administrative expenses 管理费用

Financial expenses 财务费用

Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)

Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)

Profit on sales 产品销售利润

Add：profit from other operations 加：其他业务利润

Operating profit 营业利润

Add：Income on investment 加：投资收益

Add：Non-operating income 加：营业外收入

Less：Non-operating expenses 减：营业外支出

Add：adjustment of loss and gain for previous years 加：以前年度损益调整

Total profit 利润总额

Less：Income tax 减：所得税

Net profit 净利润

Cash Flows Statement 现金流量表

Prepared by: Period: Unit: 拟制人：时间：单位：

Items 项目

1.Cash Flows from Operating Activities: cash流量从经营活动：

01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务

02)Rental received 收到的租金

Value added tax on sales received and refunds of value增值税销售额收到退款的价值

03)added tax paid 增值税缴纳

04)Refund of other taxes and levy other than value added tax 退回的其他税收和征费以外的增值税

07)Other cash received relating to operating activities其他现金收到有关经营活动

08)Sub-total of cash inflows 分，总现金流入量

09)Cash paid for goods and services 用现金支付的商品和服务

10)Cash paid for operating leases 用现金支付经营租赁

11)Cash paid to and on behalf of employees 用现金支付，并代表员工

12)Value added tax on purchases paid 增值税购货支付

13)Income tax paid 所得税的缴纳

14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税

17)Other cash paid relating to operating activities其他现金支付有关的经营活动

18)Sub-total of cash outflows 分，总的现金流出

19)Net cash flows from operating activities 净经营活动的现金流量

2.Cash Flows from Investing Activities: 所收到的现金收回投资

20)Cash received from return of investments 所收到的现金从分配股利，利润

21)Cash received from distribution of dividends or profits 所收到的现金从国债利息收入

22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产

Net cash received from disposal of fixed assets, intangible cash流向与投资活动

23)assets and other long-term assets 资产和其他长期资产

26)Other cash received relating to investing activities 其他收到的现金与投资活动

27)Sub-total of cash inflows 小计的现金流入量

Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产

28)and other long-term assets 和其他长期资产

29)Cash paid to acquire equity investments 用现金支付，以获取股权投资

30)Cash paid to acquire debt investments 用现金支付收购债权投资

33)Other cash paid relating to investing activities 其他现金支付的有关投资活动

34)Sub-total of cash outflows 分，总的现金流出

35)Net cash flows from investing activities 投资活动产生的净现金流量，

3.Cash Flows from Financing Activities: cash流量筹资活动：

36)Proceeds from issuing shares 从发行股票的收益，

37)Proceeds from issuing bonds 由发行债券的收益，

38)Proceeds from borrowings 由借款的收益，

41)Other proceeds relating to financing activities 其他收益有关的融资活动

42)Sub-total of cash inflows 小计的现金流入量

43)Cash repayments of amounts borrowed 的现金偿还债务所支付的

44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，

45)Cash payments for distribution of dividends or profits 分配股利或利润支付现金，

46)Cash payments of interest expenses 以现金支付的利息费用

47)Cash payments for finance leases 融资租赁以现金支付，

48)Cash payments for reduction of registered capital 减少注册资本以现金支付，

51)Other cash payments relating to financing activities其他现金收支有关的融资活动

52)Sub-total of cash outflows 分，总的现金流出

53)Net cash flows from financing activities 从融资活动的净现金流量

4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金

5.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物

Supplemental Information 补充资料

  1. Investing and Financing Activities that do not Involve in

Cash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动

56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产

57)Repayment of debts by the transfer of investments 偿还债务的转移投资

58)Investments in the form of fixed assets 投资在形成固定资产

59)Repayments of debts by the transfer of inventories 偿还债务的转移库存量

2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动

62)Net profit 净利润

63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销

64)Depreciation of fixed assets 固定资产折旧

65)Amortization of intangible assets 无形资产摊销

Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产

66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）

67)Losses on scrapping of fixed assets 损失固定资产报废

68)Financial expenses 财务费用

69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）

70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）

71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）

72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）

73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款（或减：减少）

74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额

75)Net cash flows from operating activities 净经营活动的现金流量

3.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物

76)cash at the end of the period 在此期限结束的现金，

77)Less: cash at the beginning of the period 减：现金期开始

78)Plus: cash equivalents at the end of the period 加：现金等价物在此期限结束

79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始

80)Net increase in cash and cash equivalents 净增加现金和现金等价物

financial turmoil/meltdown 金融危机

Federal Reserve 美联储

real estate 房地产

share 股票

valuation 股价

equity market 股市

shareholder 股东

macroeconomic 宏观经济

saving account 储蓄帐户

go under 破产

take a nosedive （股市）大跌

tumble 下跌

big macs,big/large-cap stock,mega-issue 大盘股

offering,list 上市

bourse 证交所

corporate champion 龙头企业

Shanghai Exchange 上海证交所

pension fund 养老基金

mutual fund 共同基金

hedge mutual fund 对冲式共同基金

underwriter 保险商

government bond 政府债券

budget 预算

deficit 赤字

delist 摘牌

mongey-loser 亏损企业

inventory 存货

traded company,trading enterprise 上市公司

stakeholder 利益相关者

transparency 透明度

market fundamentalist 市场经济基本规则

damage-contral machinery 安全顾问

efficient market 有效市场

intellectual property 知识产权

opportunistic practice 投机行为

entrepreneur 企业家

cook the book 做假帐

regulatory system 监管体系

portfolio 投资组合

money-market 短期资本市场

capital-market 长期资本市场

volatility 波动

diversification 多元化

option 期权

call option 看涨期权

put option 看跌期权

merger 并购

arbitrage 套利

Securities and Exchange Commission 〈美〉证券交易委员会

dollar standard 美元本位制

bad debt 坏帐

fiscal stimulus 财政刺激

a store of value 保值

transaction currency 结算货币

forward exchange 期货交易

intervention currency 干预货币

Treasury bond 财政部公债

current-account 经常项目

pickup in rice 物价上涨

Federal Reserve 美联储

inflation 通货膨胀

deflation 通货紧缩

tighter credit 紧缩信贷

monetary policy 货币政策

foreigh exchange 外汇

spot transaction 即期交易

forward transaction 远期交易

option forward transaction 择期交易

swap transaction 调期交易

quote 报价

settlment and delivery 交割

buying rate 买入价

selling rate 卖出价

spread 差幅

contract 合同

at par 平价

premium 升水

discount 贴水

direct quoation method 直接报价法

indirect quoation method 间接报价法

dividend 股息

domestic currency 本币

floating rate 浮动利率

parent company 母公司

credit swap 互惠贷款

venture capital 风险资本

book value 帐面价值

physical capital 实际资本

IPO(initial public offering) 新股首发；首次公开发行

job machine 就业市场

welfare capitalism 福利资本主义

collective market cap 市场资本总值

golbal corporation 跨国公司

transnational status 跨国优势

transfer price 转让价格

consolidation 兼并

leverage 杠杆

file for bankruptcy 申请破产

bailout 救助

take over 收购

buy out 购买(某人的)产权或全部货物

falter 摇摇欲坠

on the hook 被套住

shore up confidence 提振市场信心

stave off 挡开, 避开,

liquidate assets 资产清算

at fire sale prices 超低价

sell-off 证券的跌价

不景气 slump （衰退 recession）二板市场 the second board market

中国创业板 China Growth Enterprise Market 首次上市 IPOs (initial public offering)

市场资本总额 market capitalization 法人股 institutional shares

内部股（非上市招股） private company shares 牛市 bull market

法律风险 legal risk 风险管理 risk management

坚持严格的贷款标准 maintain strong underwriting standards

六大风险 risks in 6 key areas (U.S. Federal Reserve criterion)

信用风险 credit risk 供给学派 supply-side economist

第一产业（农业） agriculture (primary industry)

第二产业（工业） manufacturing industry (secondary industry)

第三产业（服务业） service industry (tertiary industry)

主要经济指标 major economic indicators

国内生产总值 GDP gross domestic product （商品和劳务币值总和，不包括海外收入支出）

国民生产总值 GNP gross national product（商品和劳务币值总和，包括海外收入支出）

人均国内生产总值 GDP per capita

宏观经济 macro economy 互助基金 mutual fund

扩大内需 expand domestic demand

改善居民心理预期 inspire the general public's confidence in the future needs

鼓励增加即期消费 encourage more immediate consumption

长期国债 long-term treasury bonds

支付国债利息 to service treasury bonds

财政赤字和债务 deficits and the national debt

按原口径计算 calculate on the base line

按不变价格计算 calculate at constant price

按可比价格计算 calculate at comparable price

列入财政预算支出 listed in the fiscal budget

结售汇制度 the system of exchange, settlement and sales

经常项目顺差 favorable balance of current account, surplus of current account

开办人民币业务 engage in Renminbi (RMB) business

出口退税制度 the system of refunding taxes on exported goods

保证金台帐制度 Deposit account system for processing trade

分期付款 pay by installment

保值储蓄 inflation-proof bank savings 抵押贷款 collateralised loans

住房抵押贷款 residential mortgage loan 货币主义者 monetarist

计划经济 planned economy

指令性计划 mandatory plan技术密集型 technology intensive

大规模生产 mass production经济林 cash tree

跟踪审计 follow-up auditing流动性风险 liquidity risk

操作风险 operational risk内部审计 internal audit

抛售 bear sales

配套政策 supporting policies

中国人民银行（中央银行）The People’s Bank of China（central bank）

四大国有商业银行 4 major state-owned commercial banks

中国银行 Bank of china

中国工商银行 Industrial and Commercial Bank of China（）and

中国建设银行 Construction Bank of China

中国农业银行 Agricultural Bank of China

招商银行 China Merchants Bank

疲软股票 soft stock

配股 allotment of shares

实际增长率 growth rate in real terms

年均增长率 average growth rate per annum

投资回报率 rate of return on investment

外贸进出口总额 total foreign trade value

实际利用外资 incoming overseas capital (investment) in place

消费价格指数 consumer price index (CPI)

零售价格指数 retail price index （RPI）

生活费用价格总指数 total price index of living cost

生活费用 income available for living expenses

扣除物价因素 in real terms / on inflation-adjusted basis

居民储蓄存款 residents’ bank savings deposit

恩格尔系数（食品开支占总支出的比例） Engel coefficient

基尼系数（衡量地区差别） Gini coefficient

购买力平价法 purchasing power parity (PPP) （衡量使用不同货币的两个国家或地区的经济水平、收入水平的一种计算法，用相等的汇率比较两种货币各自的国内购买力）

片面追求发展速度 excessive pursuit of growth

泡沫经济 bubble economy

经济过热 overheating of economy

通货膨胀 inflation实体经济 the real economy

经济规律 laws of economics市场调节 market regulation

优化资源配置 optimize allocation of resources

规模经营优势 advantage of economies of scale

劳动密集型 labor intensive市场风险 market risk

收紧银根 tighten up monetary policy

适度从紧的财政政策 moderately tight fiscal policy信用紧缩 credit crunch

加强国有商业银行内部资金调度 In state commercial banks, internal capital allocation should be improved.

合理划分贷款审批权限 Limits of authority for examining and approving loans should be rationally defined.

保证有市场、有效益、守信用企业的流动资金贷款 ensure floating capital loans for well-performing and trustworthy enterprises which turn out the right products for the right markets

启动民间投资 attract investment from the private sector

适销对路的产品 the right products / readily marketable products

国有企业 state-owned enterprises (SOEs)

集体企业 collectively-owned (partnership) enterprises

私营企业 private businesses民营企业 privately-run businesses

中小企业 small-and-medium-sized enterprises

三资企业（中外合资、中外合作、外商独资） overseas-invested enterprises; foreign-invested enterprises (Chinese-overseas equity joint ventures, Chinese-overseas contractual joint ventures, wholly foreign- owned enterprises)

存款保证金 guaranty money for deposits

货币回笼 withdrawal of currency from circulation吸收游资 absorb idle fund

经常性贷款 commercial lending

经常性支出 operating expenses再贷款 re-lending; subloan

支持国有大型企业和高新技术企业上市融资 support large state-owned enterprises and high and innovative technology companies in their efforts to seek financing by listing on the stock market

改制上市 An enterprise is re-organized according to modern corporate system so that it will get listed on the stock market.

进一步规范和发展证券市场 further standardize and develop the securities market

增加直接融资比重 increase the proportion of direct financing

完善股票发行上市制度 improve the system for IPO and listing on stock markets

中国证监会 China Securities Regulatory Commission (CSRC)

深圳证券交易所市 Shenzhen Stock Exchange

上海证券交易所 Shanghai Stock Exchange

综合指数 composite index

纳斯达克（高技术企业板） NASDAQ （National Association of Securities Dealers Automated Quotation

主板市场 the main board

通货紧缩 deflation

中国现代化建设分三步走的战略the three-step development strategy of China’s modernization drive第一步，到1990年国民生产总值比1980年翻一番 Step One: GDP of 1990 doubles that of 1980.第二步，到2000年人均国民生产总值比1980年翻两番，人民生活达到小康水平 Step Two: GDP of 2000 quadruples that of 1980; people live a fairly comfortable life.第三步，到21世纪中期建国100周年时，达到中等发达国家水平 Step Three: By the year 2049, the 100th anniversary of the P.R.C., China’s level of development is expected to be on par with the mid-ranking developed countries

与世界经济的联系将更加紧密 be more closely linked to the world economy

中国巨大的市场潜力将逐步转化为现实的购买力 The huge market potential that China enjoys will be turned into tangible purchasing power.

适应市场经济需要的法律法规体系还不够健全 The regulatory and legal system is not well established as to adapt to the demand of market economy.

经济管理体制可能会出现一些不适应 The economic management system may not be readily adapted to the changes.

一些行业和企业可能会受到冲击 Some sectors of economy and some businesses may be adversely affected.

立足中国国情，发挥自身优势 proceed from national conditions in China and bring our advantages into play

扬长避短，趋利避害，迎接经济全球化的挑战 foster strengths and circumvent weaknesses and rise to the challenge of economic globalization

瓶颈制约 bottleneck constraints

放权让利 decentralization and interest concessions (in late 1980s and early 1990s)

深化改革 intensify reform; deepen one’s commitment to reform

配套改革 supporting (concomitant) reforms

配套资金 counterpart funds; local funding of

提高经济效益 improve economic performance; increase economic returns

讲求社会效益 value contribution to society; pay attention to social effect

加速国民经济信息化 develop information-based economy accelerate IT application in economy

拉动经济增长 fuel economic growth

利改税 substitution of tax payment for profit delivery

费改税 transform administrative fees into taxes

债转股 debt-to-equity swap

头寸宽裕（头寸紧缺） in an easy position (tight position)

朝阳产业 sunrise industry

招标投标制 the system of public bidding for project

充分发挥货币政策的作用 give full play to the role of monetary policy

实施积极的财政政策 follow a pro-active fiscal policy

向银行增发国债，扩大投资 The government issued additional treasury bonds to banks to increase investment.

再注资 recapitalization

放松银根 to ease monetary policy

信息经济 IT economy

外向型经济 export-oriented economy

息时代 information age

全球化 globalization （全球性globality）

信誉风险 reputational risk

风险评级 risk rating

到期不还贷 default on a loan

资不抵债 insolvency; be insolvent

亚洲金融危机 Asian financial crisis (1997-98)

投资（贷款）组合 investment (loan) portfolio

外汇储备充足 sufficient foreign exchange reserves

中国金融业问题 problems with financial sector in China

储蓄比例过高 the excessively large proportion of savings in the money supply

国有企业产负债率过高 high leverage ratio of the state-owned enterprises,

国有独资商业银行不良资产比例过高 high ratio of non-performing loans of the state commercial banks

少数中小存款金融机构不能支付到期债务 insolvency of a handful of small and medium-sized financial institutions

不良贷款 non-performing loans

防范和化解金融风险 address financial risks

提高企业借贷和行使民事责任的能力 improve enterprises’ creditworthiness and ability to fulfil their civil liabilities

监事会 supervisory board

实行谨慎会计制度 adopt prudential accounting standards

五级分类法划分贷款质量 the five-category asset classification approach

金融资产管理公司 financial asset management companies

分离和收回不良资产 substantially reduce the ratio of non-performing assets

分业管理、规模经营 business segregation, economy of scale

规范金融机构市场退出制度 improve the market exit mechanism for financial institutions

政策性银行 state policy-related bank

国家发展银行 State Development Bank

知识经济 knowledge-based economy

网络经济 Internet-based networked economy

社会主义市场经济（中国） socialist market economy

社会市场经济（德国） social market economy

新经济（美国） new economy

中国光大银行 Everbright Bank of China

中国民声银行 China Minsheng Banking Corporation Ltd.

中信实业银行 CITIC Industrial Bank

中国进出口银行 China EXIM Bank

汇丰银行 Hong Kong and Shanghai Banking Corporation (HKSBC)

金融监管 financial supervision

中国人民银行法 Law of the People’s Bank of China

商业银行法 Law of Commercial Banks

保险法 Law of Insurance

证券法 Law of Securities

巴塞尔原则 Basel Core Principles

监管对象的行为有问题、管理机制不健全 problems of supervised entities’ behavior and the unsound internal governance mechanism

风险意识 consciousness of risk prevention

事前监管 proactive regulation and supervision

account number 帐目编号

depositor 存户

pay-in slip 存款单

a deposit form 存款单

a banding machine 自动存取机

to deposit 存款

deposit receipt 存款收据

private deposits 私人存款

certificate of deposit 存单

deposit book, passbook 存折

credit card 信用卡

principal 本金

overdraft, overdraw 透支

to counter sign 双签

to endorse 背书

endorser 背书人

to cash 兑现

to honor a check 兑付

to dishonor a check 拒付

to suspend payment 止付

check 支票

check book 支票本

order check 记名支票

bearer check 不记名支票

crossed check 横线支票

blank check 空白支票

rubber check 空头支票

check stub, counterfoil 票根

cash check 现金支票

traveler's check 旅行支票

check for transfer 转帐支票

outstanding check 未付支票

canceled check 已付支票

forged check 伪支票

Bandar's note 庄票，银票

banker 银行家

president 行长

savings bank 储蓄银行

Chase Bank 大通银行

National City Bank of New York 花旗银行

Hongkong Shanghai Banking Corporation 汇丰银行

Chartered Bank of India, Australia and China 麦加利银行

Banque de I'Indo Chine 东方汇理银行

central bank, national bank, banker's bank 中央银行

bank of issue, bank of circulation 发行币银行

commercial bank 商业银行，储蓄信贷银行

member bank, credit bank 储蓄信贷银行

discount bank 贴现银行

exchange bank 汇兑银行

requesting bank 委托开证银行

issuing bank, opening bank 开证银行

advising bank, notifying bank 通知银行

negotiation bank 议付银行

confirming bank 保兑银行

paying bank 付款银行

associate banker of collection 代收银行

consigned banker of collection 委托银行

clearing bank 清算银行

local bank 本地银行

domestic bank 国内银行

overseas bank 国外银行

unincorporated bank 钱庄

branch bank 银行分行

trustee savings bank 信托储蓄银行

trust company 信托公司

financial trust 金融信托公司

unit trust 信托投资公司

trust institution 银行的信托部

credit department 银行的信用部

commercial credit company(discount company) 商业信贷公司（贴现公司）

neighborhood savings bank, bank of deposit 街道储蓄所

credit union 合作银行

credit bureau 商业兴信所

self-service bank 无人银行

land bank 土地银行

construction bank 建设银行

industrial and commercial bank 工商银行

bank of communications 交通银行

mutual savings bank 互助储蓄银行

post office savings bank 邮局储蓄银行

mortgage bank, building society 抵押银行

industrial bank 实业银行

home loan bank 家宅贷款银行

reserve bank 准备银行

chartered bank 特许银行

corresponding bank 往来银行

merchant bank, accepting bank 承兑银行

investment bank 投资银行

import and export bank (EXIMBANK) 进出口银行

joint venture bank 合资银行

money shop, native bank 钱庄

credit cooperatives 信用社

clearing house 票据交换所

public accounting 公共会计

business accounting 商业会计

cost accounting 成本会计

depreciation accounting 折旧会计

computerized accounting 电脑化会计

general ledger 总帐

subsidiary ledger 分户帐

cash book 现金出纳帐

cash account 现金帐

journal, day-book 日记帐，流水帐

bad debts 坏帐

investment 投资

surplus 结余

idle capital 游资

economic cycle 经济周期

economic boom 经济繁荣

economic recession 经济衰退

economic depression 经济萧条

economic crisis 经济危机

economic recovery 经济复苏

inflation 通货膨胀

deflation 通货收缩

devaluation 货币贬值

revaluation 货币增值

international balance of payment 国际收支

favorable balance 顺差

adverse balance 逆差

hard currency 硬通货

soft currency 软通货

international monetary system 国际货币制度

the purchasing power of money 货币购买力

money in circulation 货币流通量

note issue 纸币发行量

national budget 国家预算

national gross product 国民生产总值

public bond 公债

stock, share 股票

debenture 债券

treasury bill 国库券

debt chain 债务链

direct exchange 直接（对角）套汇

indirect exchange 间接（三角）套汇

cross rate, arbitrage rate 套汇汇率

foreign currency (exchange) reserve 外汇储备

foreign exchange fluctuation 外汇波动

foreign exchange crisis 外汇危机

discount 贴现

discount rate, bank rate 贴现率

gold reserve 黄金储备

money (financial) market 金融市场

stock exchange 股票交易所

broker 经纪人

commission 佣金

bookkeeping 簿记

bookkeeper 簿记员

an application form 申请单

bank statement 对帐单

letter of credit 信用证

strong room, vault 保险库

equitable tax system 等价税则

specimen signature 签字式样

banking hours, business hours 营业时间

share, equity, stock 股票、股权

negotiable share 可流通股份

treasury /government bond 国库券/政府债券

closed-end securities investment fund 封闭式证券投资基金

open-end securities investment fund 开放式证券投资基金

market capitalization 市值

mark-to-market 逐日盯市

clearing and settlement 清算/结算

put / call option 看跌/看涨期权

rights issue/offering 配股

ADR(American Depository Receipt)美国存托凭证/存股证

GDR(Global Depository Receipt) 全球存托凭证/存股证

institutional investor 机构投资者

proprietary trading 自营

market manipulation 市场操纵

IPO(Initial Public Offering)新股初始公开发行

securities 证券

premium 溢价

share capital 股本

composite index 综合指数

capital market 资本市场

liquidity 流通性

highly-leveraged institutions(HLI) 高杠杆交易机构

subscribe 申购

underwriter承销商

road show 路演

primary market 一级市场

information disclosure 信息披露

blue chips 蓝筹股

gilt-edged bond 金边债券

rating agency 评级机构

credit trading 信用交易

open/close a position 建/平仓

bond, debenture, debts 债券

convertible bond 可转换债券

corporate bond 企业债券

fund manager 基金经理/管理公司

fund custodian bank 基金托管银行

p/e (price/earning) ratio 市盈率

payment versus delivery 银券交付

commodity/financial derivatives 商品/金融衍生产品

margins, collateral 保证金

bonus share 红股

dividend 红利/股息

retail / private investor 个人投资者/散户

broker/dealer 券商

insider trading/dealing 内幕交易

prospectus招股说明书

merger and acquisition收购兼并

warrant 认股权证

raised capital/proceeds 筹资

component index 成份指数

turnover rate 换手率

monetary market 货币市场

hedge fund 对冲基金

self-regulatory organization(SRO)自律组织

issuer 发行人

intermediary 中介机构

secondary listing 第二上市

secondary market 二级市场

controlling shareholder 控股股东

red chips红筹股

junk bond 立即债券

securities loan 融券

financing 融资

一、会计与会计理论

会计 accounting

决策人 Decision Maker

投资人 Investor

股东 Shareholder

债权人 Creditor

财务会计 Financial Accounting

管理会计 Management Accounting

成本会计 Cost Accounting

私业会计 Private Accounting

公众会计 Public Accounting

注册会计师 CPA Certified Public Accountant

国际会计准则委员会 IASC

美国注册会计师协会 AICPA

财务会计准则委员会 FASB

管理会计协会 IMA

美国会计学会 AAA

税务稽核署 IRS

独资企业 Proprietorship

合伙人企业 Partnership

公司 Corporation

会计目标 Accounting Objectives

会计假设 Accounting Assumptions

会计要素 Accounting Elements

会计原则 Accounting Principles

会计实务过程 Accounting Procedures

财务报表 Financial Statements

财务分析Financial Analysis

会计主体假设 Separateentity Assumption

货币计量假设 Unitofmeasure Assumption

持续经营假设 Continuity(Goingconcern) Assumption

会计分期假设 Timeperiod Assumption

资产 Asset

负债 Liability

业主权益 Owner's Equity

收入 Revenue

费用 Expense

收益 Income

亏损 Loss

历史成本原则 Cost Principle

收入实现原则 Revenue Principle

配比原则 Matching Principle

全面披露原则 Fulldisclosure (Reporting) Principle

客观性原则 Objective Principle

一致性原则 Consistent Principle

可比性原则 Comparability Principle

重大性原则 Materiality Principle

稳健性原则 Conservatism Principle

权责发生制 Accrual Basis

现金收付制 Cash Basis

财务报告 Financial Report

流动资产 Current assets

流动负债 Current Liabilities

长期负债 Longterm Liabilities

投入资本 Contributed Capital

留存收益 Retained Earning

二、会计循环

会计循环 Accounting Procedure/Cycle

会计信息系统 Accounting information System

帐户 Ledger

会计科目 Account

会计分录 Journal entry

原始凭证 Source Document

日记帐 Journal

总分类帐 General Ledger

明细分类帐 Subsidiary Ledger

试算平衡 Trial Balance

现金收款日记帐 Cash receipt journal

现金付款日记帐 Cash disbursements journal

销售日记帐 Sales Journal

购货日记帐 Purchase Journal

普通日记帐 General Journal

工作底稿 Worksheet

调整分录 Adjusting entries

结帐 Closing entries

三、现金与应收帐款

现金 Cash

银行存款 Cash in bank

库存现金 Cash in hand

流动资产 Current assets

偿债基金 Sinking fund

定额备用金 Imprest petty cash

支票 Check(cheque)

银行对帐单 Bank statement

银行存款调节表 Bank reconciliation statement

在途存款 Outstanding deposit

在途支票 Outstanding check

应付凭单 Vouchers payable

应收帐款 Account receivable

应收票据 Note receivable

起运点交货价 F.O.B shipping point

目的地交货价 F.O.B destination point

商业折扣 Trade discount

现金折扣 Cash discount

销售退回及折让 Sales return and allowance

坏帐费用 Bad debt expense

备抵法 Allowance method

备抵坏帐 Bad debt allowance

损益表法 Income statement approach

资产负债表法 Balance sheet approach

帐龄分析法 Aging analysis method

直接冲销法 Direct writeoff method

带息票据 Interest bearing note

不带息票据 Noninterest bearing note

出票人 Maker

受款人 Payee

本金 Principal

利息率 Interest rate

到期日 Maturity date

本票 Promissory note

贴现 Discount

背书 Endorse

拒付费 Protest fee com

四、存货

存货 Inventory

商品存货 Merchandise inventory

产成品存货 Finished goods inventory

在产品存货 Work in process inventory

原材料存货 Raw materials inventory

起运地离岸价格 F.O.B shipping point

目的地抵岸价格 F.O.B destination

寄销 Consignment

寄销人 Consignor

承销人 Consignee

定期盘存 Periodic inventory

永续盘存 Perpetual inventory

购货 Purchase

购货折让和折扣 Purchase allowance and discounts

存货盈余或短缺 Inventory overages and shortages

分批认定法 Specific identification

加权平均法 Weighted average

先进先出法 Firstin, firstout or FIFO

后进先出法 Lostin, firstout or LIFO

移动平均法 Moving average

成本或市价孰低法 Lower of cost or market or LCM

市价 Market value

重置成本 Replacement cost

可变现净值 Net realizable value

上限 Upper limit

下限 Lower limit

毛利法 Gross margin method

零售价格法 Retail method

成本率 Cost ratio

五、长期投资

长期投资 Longterm investment

长期股票投资 Investment on stocks

长期债券投资 Investment on bonds

成本法 Cost method

权益法 Equity method

合并法 Consolidation method

股利宣布日 Declaration date

股权登记日 Date of record

除息日 Exdividend date

付息日 Payment date

债券面值 Face value, Par value

债券折价 Discount on bonds

债券溢价 Premium on bonds

票面利率 Contract interest rate, stated rate

市场利率 Market interest ratio, Effective rate

普通股 Common Stock

优先股 Preferred Stock

现金股利 Cash dividends

股票股利 Stock dividends

清算股利 Liquidating dividends

到期日 Maturity date

到期值 Maturity value

直线摊销法 StraightLine method of amortization

实际利息摊销法 Effectiveinterest method of amortization

六、固定资产

固定资产 Plant assets or Fixed assets

原值 Original value

预计使用年限 Expected useful life

预计残值 Estimated residual value

折旧费用 Depreciation expense

累计折旧 Accumulated depreciation

帐面价值 Carrying value

应提折旧成本 Depreciation cost

净值 Net value

在建工程 Constructioninprocess

磨损 Wear and tear

过时 Obsolescence

直线法 Straightline method (SL)

工作量法 Unitsofproduction method (UOP)

加速折旧法 Accelerated depreciation method

双倍余额递减法 Doubledeclining balance method (DDB)

年数总和法 Sumoftheyearsdigits method (SYD)

以旧换新 Trade in

经营租赁 Operating lease

融资租赁 Capital lease

廉价购买权 Bargain purchase option (BPO)

资产负债表外筹资 Offbalancesheet financing

最低租赁付款额 Minimum lease payments

七、无形资产

无形资产 Intangible assets

专利权 Patents

商标权 Trademarks, Trade names

著作权 Copyrights

特许权或专营权 Franchises

商誉 Goodwill

开办费 Organization cost

租赁权 Leasehold

摊销 Amortization

八、流动负债

负债 Liability

流动负债 Current liability

应付帐款 Account payable

应付票据 Notes payable

贴现票据 Discount notes

长期负债一年内到期部分 Current maturities of longterm liabilities

应付股利 Dividends payable

预收收益 Prepayments by customers

存入保证金 Refundable deposits

应付费用 Accrual expense

增值税 value added tax

营业税 Business tax

应付所得税 Income tax payable

应付奖金 Bonuses payable

产品质量担保负债 Estimated liabilities under product warranties

赠品和兑换券 Premiums, coupons and trading stamps

或有事项 Contingency

或有负债 Contingent

或有损失 Loss contingencies

或有利得 Gain contingencies

永久性差异 Permanent difference

时间性差异 Timing difference

应付税款法 Taxes payable method

纳税影响会计法 Tax effect accounting method

递延所得税负债法 Deferred income tax liability method

九、长期负债

长期负债 Longterm Liabilities

应付公司债券 Bonds payable

有担保品的公司债券 Secured Bonds

抵押公司债券 Mortgage Bonds

保证公司债券 Guaranteed Bonds

信用公司债券 Debenture Bonds

一次还本公司债券 Term Bonds

分期还本公司债券 Serial Bonds

可转换公司债券 Convertible Bonds

可赎回公司债券 Callable Bonds

可要求公司债券 Redeemable Bonds

记名公司债券 Registered Bonds

无记名公司债券 Coupon Bonds

普通公司债券 Ordinary Bonds

收益公司债券 Income Bonds

名义利率，票面利率 Nominal rate

实际利率 Actual rate

有效利率 Effective rate

溢价 Premium

折价 Discount

面值 Par value

直线法 Straightline method

实际利率法 Effective interest method

到期直接偿付 Repayment at maturity

提前偿付 Repayment at advance

偿债基金 Sinking fund

长期应付票据 Longterm notes payable

抵押借款 Mortgage loan

十、业主权益

权益 Equity

业主权益 Owner's equity

股东权益 Stockholder's equity

投入资本 Contributed capital

缴入资本 Paidin capital

股本 Capital stock

资本公积 Capital surplus

留存收益 Retained earnings

核定股本 Authorized capital stock

实收资本 Issued capital stock

发行在外股本 Outstanding capital stock

库藏股 Treasury stock

普通股 Common stock

优先股 Preferred stock

累积优先股 Cumulative preferred stock

非累积优先股 Noncumulative preferred stock

完全参加优先股 Fully participating preferred stock

部分参加优先股 Partially participating preferred stock

非部分参加优先股 Nonpartially participating preferred stock

现金发行 Issuance for cash

非现金发行 Issuance for noncash consideration

股票的合并发行 Lumpsum sales of stock

发行成本 Issuance cost

成本法 Cost method

面值法 Par value method

捐赠资本 Donated capital

盈余分配 Distribution of earnings

股利 Dividend

股利政策 Dividend policy

宣布日 Date of declaration

股权登记日 Date of record

除息日 Exdividend date

股利支付日 Date of payment

现金股利 Cash dividend

股票股利 Stock dividend

拨款 appropriation

十一、财务报表

财务报表 Financial Statement

资产负债表 Balance Sheet

收益表 Income Statement

帐户式 Account Form

报告式 Report Form

编制（报表） Prepare

工作底稿 Worksheet

多步式 Multistep

单步式 Singlestep

十二、财务状况变动表

财务状况变动表中的现金基础 SCFP.Cash Basis

（现金流量表）

财务状况变动表中的营运资金基础 SCFP.Working Capital Basis

（资金来源与运用表）

营运资金 Working Capital

全部资源概念 Allresources concept

直接交换业务 Direct exchanges

正常营业活动 Normal operating activities

财务活动 Financing activities

投资活动 Investing activities

十三、财务报表分析

财务报表分析 Analysis of financial statements

比较财务报表 Comparative financial statements

趋势百分比 Trend percentage

比率 Ratios

普通股每股收益 Earnings per share of common stock

股利收益率 Dividend yield ratio

价益比 Priceearnings ratio

普通股每股帐面价值 Book value per share of common stock

资本报酬率 Return on investment

总资产报酬率 Return on total asset

债券收益率 Yield rate on bonds

已获利息倍数 Number of times interest earned

债券比率 Debt ratio

优先股收益率 Yield rate on preferred stock

营运资本 Working Capital

周转 Turnover

存货周转率 Inventory turnover

应收帐款周转率 Accounts receivable turnover

流动比率 Current ratio

速动比率 Quick ratio

酸性试验比率 Acid test ratio

十四、合并财务报表

合并财务报表 Consolidated financial statements

吸收合并 Merger

创立合并 Consolidation

控股公司 Parent company

附属公司 Subsidiary company

少数股权 Minority interest

权益联营合并 Pooling of interest

购买合并 Combination by purchase

权益法 Equity method

成本法 Cost method

十五、物价变动中的会计计量

物价变动之会计 Pricelevel changes accounting

一般物价水平会计 General pricelevel accounting

货币购买力会计 Purchasingpower accounting

统一币值会计 Constant dollar accounting

历史成本 Historical cost

现行价值会计 Current value accounting

现行成本 Current cost

重置成本 Replacement cost

物价指数 Pricelevel index

国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)

消费物价指数 Consumer price index (or CPI)

批发物价指数 Wholesale price index

货币性资产 Monetary assets

货币性负债 Monetary liabilities

货币购买力损益 Purchasingpower gains or losses

资产持有损益 Holding gains or losses

未实现的资产持有损益 Unrealized holding gains or losses

现金流量表 Cash Flow Statement

现金流量表 Cash Flow Statement

一、经营活动产生的现金流量 I. Cash flows from operating activities 销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of services 收到的税费返还 Refunds of taxes 收到的其他与经营活动有关的现金 Other cash receipts relating to operating activities 现金流入小计 Sub-total of cash inflows 购买商品、接受劳务支付的现金 Cash paid for goods and services 支付给职工及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash payments relating to operating activities 现金流出小计 Sub-total of cash outflows 经营活动产生的现金流量净额 Net cash flows from operating activities 二、投资活动产生的现金流量 II. Cash flows from investing activities 收回投资所收到的现金 Cash received from return of investments 取得投资收益所收到的现金 Cash received from return on investment 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash received from the sale of fixed assets, intangible assets and other long-term assets 收到的其他与投资活动有关的现金 Other cash receipts relating to investing activities 现金流入小计 Sub-total of cash inflows 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 Cash paid to acquire investments 支付的其他与投资活动有关的现金 Other cash payment relating to investing activities 现金流出小计 Sub-total of cash outflows 投资活动产生的现金流量净额 Net cash flows from investing activities 三、筹资活动产生的现金流量： III. Cash flows from financing activities: 吸收投资所收到的现金 Cash received from investment by others 借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金 Cash payment of amounts borrowed 分配股利、利润或偿付利息所支付的现金 Cash paid for distribution of dividends or profits and for interest expense 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activities 现金流出小计 Sub-total of cash outflows 筹资活动产生的现金流量净额 Net cash flow financing activities 四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents

补充资料 Supplementary Information

  1. 将净利润调节为经营活动现金流量： Reconciliation of net income to cash flows from operating activities 净利润 Net income 加：计提的资产减值准备 Add: Provision for impairment of assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortization of intangible assets 长期待摊费用摊销 Amortization of long-term prepayment 待摊费用减少（减：增加） Decrease in prepaid expense (or deduct: increase) 预提费用增加（减：减少） Increase of accrued expenses (or deduct: decrease) 处置固定资产、无形资产和其他长期资产的损失（减：收益） Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用 Financial expenses 投资损失（减：收益） Investments losses (or deduct: gains) 递延税款贷项（减：借项） Deferred tax credit (or deduct: debit) 存货的减少（减：增加） Decrease in inventories (or deduct: increase) 经营性应收项目的减少（减：增加） Decrease in operating payables (or deduct: increase) 经营性应收项目的增加（减：减少） Increase in operating payables (or deduct: decrease) 其他 Other 经营活动产生的现金流量净额 Net cash flows from operating activities
  2. 不涉及现金收支的投资和筹资活动 Investing and financing activities that do not involve cash receipts and payments 债务转化为资本 Conversion of debt into capital 一年内到期的可转换公司债券 Convertible bonds to be expired within one year 融资租入固定资产 Fixed assets under finance lease
  3. 现金及现金等价物净增加情况： Net increase in cash and can equivalents 现金的期末余额 Cash at end of period 减：现金的期初余额 Less: Cash at the beginning of the period 加：现金等价物的期末余额 Plus: Cash equivalents at the end of the period 减：现金等价物的期初余额 Less: Cash equivalents at the beginning of the period 现金及现金等价物净增加额 Net increase in cash and cash equivalents

参考