Vocabulary words about accounting

Account account

Accounting system accounting system

American Accounting Association American Accounting Association

American Institute of CPAs American Institute of CPAs

Audit audit

Balance sheet balance sheet

Bookkeeping

Cash flow prospects Cash flow prospects Audit Audit

Balance sheet Balance sheet

Bookkeeping Bookkeeping

Cash flow prospects Cash flow prospects

Certificate in Internal Auditing Internal Audit Certificate

Certificate in Management Accounting

Certificate Public Accountant

Cost accounting

External users External users

Financial accounting Financial accounting

Financial Accounting Standards Board Financial Accounting Standards Board

Financial forecast Financial forecasting

Generally accepted accounting principles Generally accepted accounting principles

General-purpose information General purpose information

Government Accounting Office Government Accounting Office

Income statement Income statement

Institute of Internal Auditors

Institute of Management Accountants

Integrity

Internal auditing Internal auditing

Internal control structure Internal control structure

Internal Revenue Service Internal Revenue Service

Internal users Internal users

Management accounting Management Accounting

Return of investment

Return on investment

Securities and Exchange Commission

Statement of cash flow Cash flow statement

Internal Revenue Service Statement of cash flow

Statement of financial position

Tax accounting Tax accounting

Accounting equation Accounting equation

Articulation

Assets Assets

Assets are the assets of the company. p>Assets Assets

Business entity Business entity

Capital stock Share capital

Corporation Corporation

Cost principle Cost principle

Creditor Creditor

Deflation Deflation

Tax accounting

Accounting equation Deflation

Disclosure

Expenses

Financial statement

Financial activities

Going-concern assumption assumption Going concern assumption

Inflation

Investing activities Investing activities

Liabilities

Negative cash flow Negative cash flow

Operating activities Operating activities

Owners equity Owners equity

Partnership Partnership

Positive cash flow Positive cash flow

Retained earning Retained earning

Revenue income

Sole income

Revenue income

Retained earnings

Sole proprietorship Sole proprietorship

Solvency

Stable-dollar assumption Stable-money assumption

Stockholders stockholders

Stockholders equity Stockholders equity

Window dressing

a payment or serious payments one or more times

abatement deduction

absolute and unconditional payments absolute and unconditional payments

accelerated payment Accelerated payment

acceptance date Acceptance date

acceptance acceptance

accession Joining

accessories Attachments

accountability Degree of responsibility

accounting benefits Accounting benefits

accounting period Accounting period

accounting policies Accounting policy

accounting principle accounting standards

accounting treatment accounting treatment

accounts receivables accounts receivable

accounts accounts

accredited investors investors of record

accumulated allowance accumulated allowance

acknowledgement requirement requirement for recognition

acquisition of assets acquisition of assets

acquisitions mergers

Act on Product Liability

action litigation

actual ownership de facto ownership

additional filings supplemental filings

additional margin additional spread

additional risk

additions

adjusted tax basis

adjustment of yield

administrative fee

Administrative Law

advance notice

advance loan

adverse tax consequences

advertising

affiliated group p>affiliated group joint group

affiliate affiliate

African Leasing Association African Leasing Association

after-tax rate after-tax rate

aggregate rents

aggregate risk aggregate risk

agreement concerning rights of explore natural resources

agreement agreement

alliances alliances

allocation of finance income

allowance for losses on receivables

alternative uses 改換用途地使用

amenability to foreign investment foreign investment ease of control

amendment modification

amortization of deferred loan fees and related consideration deferred loan fees and related consideration

amortize amortization

amount of recourse amount claimed

amount of usage usage

AMT (Alternative Minimum Tax)

AMT (Alternative Minimum Tax) Alternative Minimum Tax

analogous to

annual budget appropriation

appendix

applicable law applicable law

applicable securities laws applicable securities laws

amount of recourse claimed

amount of usage usage

AMT (Alternative Minimum Tax) securities laws applicable securities laws

applicable tax life applicable taxable life

appraisal appraisal

appraisers appraisers

appreciation premiums

appropriation appropriation

approval authority approval authority

approval approval

approximation approximation

arbitrary and artificially high value (awarded by a judge when a lessee defaults on a lease and the lessor repossesses the leased property)

arbitration arbitration

arm's length transaction fair deal

arrangement arrangement arrangement

arrest withholding

Article 2A U.S. Uniform Commercial Code Provisions on Statutory Finance Leases

articles of incorporation Articles of Incorporation

AsiaLeaae Asian Leasing Association

assessment assessment

asset manager equipment manager

asset risk insurance asset risk insurance

asset securitization asset securitization

asset specificity asset characteristics

asset tracking asset tracking

asset-backed financing asset-backed financing

asset-based lessor asset-based lessor

asset-oriented lessor (in operating leases)

asset

assignee

assignment

association

at the expiry of the term

ATT (automatic transfer of title) automatic transfer of title

attachments attachments

attributes attributes

auction sale auction

audits audit

authenticate authentication

authentication confirmation

authority authority

authorize recognize

availability of fixed rate medium-term financing fixed rate medium-term financing

available-for-sale securities securities available-for-sale securities

average life average life

average managed net financed assets average net financed assets under management

backed-up servicer substitute servicer

balance sheet date balance sheet date balance sheet date

bandwidth bandwidth

bank affiliates bank quotes bank quote

bankruptcy cost bankruptcy cost

bankruptcy court bankruptcy court court

bankruptcy law insolvency law

bankruptcy proceedings insolvency proceedings

bankruptcy insolvency

bareboat charterer bareboat charterer

bargain renewal option option cheap renewal option

basic earnings per share

basic rent basic rent (the rent payable for each period)

beneficiaries beneficiaries

big-ticket items big-ticket items

< p>bill and collect invoicing and collection

binding agreement binding agreement

blind vendor discount seller's implicit deduction

bluebook bluebook (U.S. used-market equipment pricing manual)

book income book income

book loses book losses

borrower

BPO (bargain purchase option)

bridge facilityBridge financing

bridge

bridge broker fee brokerage fee

brokers broker

build-to-suit leases (leases where the leased property is built or constructed by the lessee)

bulldozer bulldozer

bundled additional services bundled (in together) additional services

bundling bundling (of services)

business acquisition business acquisition

business and occupation tax business and business license tax

business generation business development

business trust

by(e)-laws

byte bytes

I. Assets

Current assets

Money funds Cash and cash equivalents

1001 Cash and cash equivalents

1,000 Cash and cash equivalents

1001 Cash Cash

1002 Cash in bank

1009 Other cash and cash equivalents

100901 Deposit in foreign city Other city Cash in bank

100902 Cashier's cheque

100903 Bank draft

100904 Credit card

100905 Letter of credit guarantee deposits

100906 Refundable deposits

100907 Other cash and cash equivalents

100901 Other city Cash in bank

100901 Out-of-town deposits Refundable deposits

1101 Short-term investments

110101 Stocks Short-term investments - stocks

110102 Bonds Short-term investments - corporate bonds

110103 Funds Short-term investments - corporate funds

110110 Other Short-term investments - other

1102 Short-term investments falling price reserves

Account receivable

1111 Note receivable

Bank acceptance Bank acceptance

Commercial acceptance Trade acceptance

1121 Dividend receivable Dividend receivable

1122 Interest receivable Interest receivable

1131 Account receivable Account receivable

1133 Other notes receivable

1141 Bad debt reserves

1151 Advance money

1161 Subsidy receivable Cover Deficit by state subsidies of receivable

Inventories

1201 Supplies purchasing

1211 Raw materials

1221 Packing Wrappage

1231 Low-value consumables Low-value consumption goods

1232 Materials cost variance

1241 Homemade semi-manufactured goods Semi-Finished goods

1243 Finished goods

1244 Differences between purchasing and selling price

1251 Entrusted processing materials Work in process - outsourced

1261 Trust to and sell the goods on a commission basis

1271 Commissioned and sell the goods on a commission

basis

1281 Inventory falling price reserves

1291 Collect money and send out the goods by stages

1301 Amortized expenses Deferred and prepaid expenses

Long-term investment

1401 Long-term investment on stocks

140101 Investment on stocks

140102 Other investment on stocks

1402 Long-term investment on bonds

140201 Investment on bonds

140202 Other debt investment Other investment on bonds

1421 Long-term investments depreciation reserves

Stock rights investment depreciation reserves

Equity investments depreciation reserves

Share rights investment depreciation reserves

140202 Other debt investments reserves

Bcreditor''s rights investment depreciation reserves

1431 Entrust loans

143101 Principal Principal

143102 Interest Interest

143103 Impairment reserves Depreciation reserves

1501 Fixed assets Fixed assets

Housing Building

Building Structure

Machine equipment Machinery equipment

Transportation facilities

Tools and implements Instruments and implement

1502 Accumulated depreciation

< p>1505 Fixed assets depreciation reserves Fixed assets depreciation reserves

Building/structure depreciation reserves

Machinery equipment depreciation reserves Machinery equipment depreciation reserves

1601 Project goods and material

160101 Special-purpose material

160102 Special-purpose equipment

160103 Prepayments for equipment

160104 Preparative instruments and implement for

fabricate

1603 Construction-in-process

Installation works

Erection works

Installing equipment in process

Technical innovation project Technical innovation project

General overhaul project

1605 Construction-in-process depreciation reserves

Trade names

Copyrights Copyrights

Land use rights Tenure

Goodwill

1805 Intangible assets impairment reserves Intangible Assets depreciation reserves

Patent rights depreciation reserves Patent rights depreciation reserves

Trademark rights depreciation reserves

1815 Unacknowledged financial charges

1815 Intangible Assets depreciation reserves

1815 Unacknowledged financial charges

Wait deal assets loss or income

1901 Long-term deferred and prepaid expenses

1911 Wait deal assets loss or income

191101 Wait deal intangible assets loss or income

191102 Wait deal fixed assets loss or income

II. Liability

Short-term liability Current liability

2101 Short-term borrowing

2111 Notes payable

Bank acceptance Bank acceptance

19101 Short-term borrowing

191102 Wait deal fixed assets loss or income

II. acceptance

Commercial acceptance Trade acceptance

2121 Account payable

2131 Deposit received

2141 Achievement of consignment revenue

2141 Proxy sale goods revenue

2151 Accrued wages payable

2153 Accrued welfarism payable

2161 Dividends payable Dividends payable

2171 Tax payable Tax payable

217101 Value added tax payable

21710101 Input tax Withholdings on VAT

21710102 Paying tax

21710103 Transfer of unpaid VAT Unpaid VAT changeover

21710104 Reduction of tax Tax deduction

21710105 Substituted money on VAT

21710106 Tax reimbursement for export

< p>21710107 Changeover withnoldings on VAT

21710108 Export deduct domestic sales goods tax

21710109 Changeover with overpaid VAT Overpaid VAT changeover

21710110 Unpaid VAT

217102 Business tax payable

217103 Consumption tax payable

< p>217104 Resources tax payable Resources tax payable

217105 Income tax payable

217106 Land value-added tax payable Increment tax on land value payable

217107 Tax for maintaining and building cities

payable

217108 Housing property tax payable

217109 Tenure tax payable

217109 Income tax payable

217109 Increment tax on land value payable

217107 payable

217110 Vehicle and vessel usage license plate payable

tax(VVULPT) payable

217111 Personal income tax payable

2176

217108 Housing property tax payable

217109 Tenure tax payable

2176 Other fund in conformity with paying

2181 Other payables Other payables

2191 Drawing expense in advance

Other liabilities Other liabilities

2201 Pending changerover assets value

2211 Anticipation liabilities

Long-term Liabilities Long-term Liabilities

2301 Long-term borrowings

2211 Other payables

2191 Drawing expense in advance

Other payables

Other liabilities

2301 Long-term loans Long-term loans due within one year

Long-term loans due within one year

Long-term loans due over one year

2311 Bonds payable

2211 Anticipation liabilities Bonds payable

231101 Bond face value, Par value

231102 Bond premium Premium on bonds

231103 Bond discount Discount on bonds

231104 Accrued interest Accrued interest

2321 Long-term account payable Long-term account payable

Accrued financial lease outlay

Long-term account payable due within one year

Long-term account payable over one year

2331 Special payable Special payable

Special payable due within one year Long-term Special payable due within one year

Special payable due over one year Long-term special payable over one year

2341 Deferred taxes Deferral taxes

III. OWNERSHIP EQUITY Category OWNERSHIP EQUITY '' EQUITY

Capital Capita

3101 Paid-up capital (or stock)

Paid-up capital Paicl-up capital

Paid-up stock

3103 Returned Investment Returned

Public reserve

3111 Capital reserve Capital reserve

311101 Capital (or Stock) premium

311102 Receive non-cash donate reserve Receive non-cash donate reserve

311103 Stock right investment reserves

311105 Allocate sums changeover in

311106 Foreign currency capital translation differences Foreign currency capital

311107 Other capital reserve Other capital reserve

3121 Surplus reserves

312101 Legal surplus reserves

31201 Legal surplus<

312102 Free surplus reserves

312103 Legal public welfare fund

312104 Reserve fund

312105 Enterprise expension fund

312107 Other capital reserve Other capital reserve

3121 Surplus reserves

3121 Enterprise expension fund

312106 Profits capitalizad on return of investment

Profits

3131 Current year profits< Withdrawal of legal surplus

314102 Withdrawal of legal surplus

314103 Withdrawal of legal public welfare funds

312106 Profits capitalizad on return of investment

Profits

3131 Current year profits Withdrawal of legal public welfare funds

314104 Withdrawal of reserve fund

314105 Withdrawal of enterprise development fund Withdrawal reserve for business expansion

314106 Withdrawal staff and workers'' bonus and

welfare fund

314107 Profits capitalizad on return of investment

314107 Profits capitalizad on

314107 Profits capitalizad on return of investment

314108 Preferred Stock dividends payable

314109 Withdrawal of other common accumulation fund

314110 Withdrawal of common accumulation fund

314109 Withdrawal of other common accumulation fund

314110

314110 Common Stock dividends payable Common Stock dividends payable

314111 Common Stock dividends change to

assets (or stock)

314115 Undistributed profit Undistributed profit

4. Cost

4101 Cost of manufacture

410101 Basic cost of manufacture

410102 Auxiliary cost of manufacture

4105 Manufacturing overhead

Materials

Managerial Salaries Executive Salaries

Wages

Retirement allowance

Subsidy Bonus

Outsourcing fee

Welfare fee Employee benefits/welfare

Conference fee Coferemce<

Overtime meals Special duties

Business traveling

Correspondence

Telephone Correspondence

Water and Steam

Taxes and dues

Rent

Maintenance

Vehicle maintenance

Fuel

Education and training

Hospitality Entertainment

Books and printing

Freight Transpotation

Insurance premium

Payment of handling fee Commission

Sundry charges

Depreciation expense

Machine and material consumption Article of consumption

Labor protection fees

Loss on seasonality cessation

4107 Service costs

V. Profit and loss

Income

Operating income

5101 Primary operating revenue Prime operating revenue

Product sales revenue Sales revenue

Service revenue Service revenue

5102 Other operating revenue Other operating revenue

Sales materials

Sales on behalf of others

Wrapping lease

Remise right of assets revenue

Reimbursement of income tax

Revenue from product sales

Sales revenue

Service revenue

5102 Other operating revenue

Other operating revenue tax

Other revenue Other revenue

5201 Investment income

Short-term investment income Current investment income

Long-term investment income

This is the first time that the government has made an investment income from a short-term investment. income

Withdrawal of entrust loans reserves

5203 Subsidize revenue

Subsidy revenue from country

Other revenue

Other subsidies

Other subsidize revenue Other subsidize revenue

5301 Non-operating income NON-OPERATING INCOME

Non-cash deal income

Cash overage

Net income on disposal of fixed assets

Income on sales of intangible assets

Fixed assets inventory profit

Net amercement income

Expenses Outlay

Operating expenses Revenue charges

5401 Main operating costs Operating costs

Cost of goods sold

Cost of service

5402 Main business taxes and associate charge Tax and associate charge

Sales tax

Consumption tax

City maintenance and building tax Tax for maintaining and building cities

Resource tax Resources tax

Land value-added tax Increment tax on land value

5405 Other business expenditure Other business expense

Other cost of material sale

Other cost of labor Other cost of service

Other business tax and associate charge

Expenses

5501 Operating expenses Operating expenses

Consignment commission charge

Transpotation

Insurance premium

Exhibition fees Exhibition fees

Advertising fees

5502 Adminisstrative expenses

Staff Salaries

Repair charge

Article of consumption

Office allowance

Travelling expense

Labor union expenditure

Research and development expense

Welfare expense Employee benefits/welfare

Employee education expense Personnel education

Unemployment insurance

Labor insurance

Medical insurance

Conference fees Coferemce

Intermediary organs

Consult fees

Litigation costs Legal costs

Business entertainment

Technology transfer fees

Mineral resources compensation fees

Pollution fee

Pollution discharge fees

Property tax Housing property tax

Vehicle and vessel usage license plate tax(VVULPT)

Land use tax Tenure tax

Stamp tax

5503 Finance charge

Interest exchange

Foreign exchange loss

Charge for various handling charges

Trouble

Charge for trouble

Specialized borrowing cost

5601 Nonbusiness expenditure

Donation outlay

Depreciation reserves reserves

Extraordinary loss

Net loss on disposal of fixed assets

Loss on sale of intangible assets

Fixed assets inventory loss

Debt restructuring loss Loss on arrangement

Penalty expense Amercement outlay

5701 Income tax

Prior year income adjustment Prior year income adjustment