财税常用专业词汇.docx

财税常用专业词汇

第一篇：财税常用专业词汇会计中的常用词汇.........................1机构名称...........................3税种名称（我国的29种）.........................4通用术语...........................5会计中的常用词汇企业会计准则AccountingStandardsforEnterprises权责发生制（应收应付制）accrualbasisaccountingsystem收付实现制cashbasisaccountingsystem账面价值bookvalue公允价值fairvalue清算价值liquidationvalue置存价值carryingvalue残值scrape/salvagevalue历史成本historicalcost重置成本replacementcost面值facevalue或parvalue资产负债表balancesheet利润表profitstatement现金流量表cashflowstatement所有者权益变动表statementofchangesinequity利润分配表statementofallocationofnetincome财务状况变动表statementofchangesinfinancialposition资金来源和运用表statementofsourcesandusesoffunds折旧depreciation直线法straight-linemethod（SL）年数总和法sum-of-the-year's－digitsmethod（SYD）双倍余额递减法double－declining－balancemethod（DDB）加速折旧法accelerateddepreciationmethod四大假设fouraccountingassumptions：会计主体accountingentity持续经营goingconcern货币计量measuringunit会计分期accountingperiod可合理确定(95%～100%)reasonablecertain很可能（50％～95%）probable有可能（5％～50%）possible极小可能（0～5%）remote研发费R&Dcost研究阶段researchstage开发阶段developstage资本化capitalization费用化expensing成本的资本化与费用化有何不同？Whatisthedifferencebetweencapitalizingandexpensingacost?交易性金融资产tradingfinancialasset持有至到期投资held-to-maturityinvestment可供出售金额资产salablefinancialasset投资性房地产investmentrealestate无形资产intangibleassets商标权trademarks专利权patents特许权franchise著作权copyright计算机软件computersoftware商誉goodwill开办费organizationcosts机构名称全国人民代表大会thenationalpeople’scongress（NPC）常务委员会thestandingcommittee全国人大常务委员会thestandingcommitteeofthenationalpeople’scongress国务院thestatecouncil财政部theministryoffinance国家税务总局StateAdministrationforTaxation地方税务局LocalTaxationbureau当地主管税务机关thelocalcompetenttaxauthority税务局TheRevenueOffice工商行政管理administrativeagencyforindustryandcommerceAdministrationforindustryandcommerce（AIC）中外合资企业Chinese-foreignequityjointventures中外合作企业Chinese-foreigncontractualjointventures外商投资企业foreigninvestment外国企业foreignenterprise外资企业foreign-capitalenterprises出口型企业export-orientedenterprise先进技术企业technologicallyadvancedenterprise普通合伙企业generalpartnership(GP)有限合伙企业limitedpartner