財(cái)務(wù)管理 Financial Management
(1)資金管理 Fund Management
財(cái)務(wù)收支計(jì)劃 financial revenue and expenditure plan成品資金 finished-goods fund
儲(chǔ)備資金storage fund
大修基金overhaul fund
定額流動(dòng)資金 quota circulating fund
更新改造基金 renovation and reformation fund固定資產(chǎn)fixed assets
固定資金fixed fund
固定資金周轉(zhuǎn)fixed fund turnover
后備基金reserve fund
貨幣資金monetary fund
結(jié)算資金 settlement fund
經(jīng)營資金 operating fund
零基預(yù)算 zero-base budgeting; ZBB
流動(dòng)資金 circulating fund
流動(dòng)資金循環(huán)與周轉(zhuǎn)circulating fund turnover流動(dòng)資金周轉(zhuǎn)率rate of circulating fund turnover企業(yè)基金 enterprise fund
清產(chǎn)核資 check-up assets and determination of funds生產(chǎn)發(fā)展基金 production development fund
生產(chǎn)資金 production fund
彈性預(yù)算 flexible budget; FB
新產(chǎn)品試制基金new product trial production fund折舊 depreciation
折舊基金 depreciation fund
折舊計(jì)劃 depreciation plan
職工福利基金 workers and staff welfare fund職工獎(jiǎng)勵(lì)資金 workers and staff bonus fund專項(xiàng)資金special fund
專項(xiàng)資金計(jì)劃 special fund plan
專用撥款 special appropriation
專用基金 special-purpose fund
專用借款special loan
資金fund
資金分析fund analysis
資金計(jì)劃fund plan
資金周轉(zhuǎn)fund turnover
(2)利潤管理 Profit Management
本-量一利分析 cost-volume-profit analysis虧損loss
利潤分配 profit distribution
利潤分析 profit analysis
利潤核算 profit calculation
利潤計(jì)劃 profit planning
利潤率 rate of profit
利潤上繳 profits turned over to the state利潤總額total profit
目標(biāo)利潤target profit
扭虧增盈 reversing losses into profits
企業(yè)留利 profits retained by enterprise
銷售利潤sales profit
盈利profit
營業(yè)外收支 nonoperating revenue and expenditure營業(yè)性虧損 operating losses
政策性虧損 losses permitted by policy
資金占用費(fèi) fund possession cost
(3)稅金 Tax
車船使用牌照稅vehicle and vessel license plate tax城市房地產(chǎn)稅urban real estate tax
工商稅 industrial and commercial tax
工商所得稅 industrial and commercial income tax關(guān)稅 custom duty
國營企業(yè)所得稅income lax on state-owned enterprise建筑稅 construction tax
燒油特別稅 special tax on oil burning
所得稅income tax
外國企業(yè)所得稅income tax concerning foreign enterprises鹽稅 salt tax
增值稅 value added tax
中外合資經(jīng)營企業(yè)所得稅income tax concerning joint venture with Chinese and foreign investments(4)成本管理 Cost Management
邊際成本 marginal cost
變動(dòng)成本variable cost
標(biāo)準(zhǔn)成本standard cost
材料采購成本 cost of processed materials purchased產(chǎn)品車間成本 workshop cost of product
產(chǎn)品工廠成本 factory cost of product
產(chǎn)品銷售成本 cost of goods sold
沉入成本 sunk cost
成本cost
成本分析cost analysis
成本核算 cost calculation
成本計(jì)劃cast plan
成本控制cast control
成本預(yù)測(cè) cast forecasting
定額成本norm cost
固定成本 fixed cost
機(jī)會(huì)成本 opportunity cost
計(jì)劃成本planned cost
價(jià)值分析 value analysis； VA
可比產(chǎn)品成本 cost of comparable products
可比產(chǎn)品成本降低額reduced amount of cost of comparable products目標(biāo)成本target cost
企業(yè)財(cái)產(chǎn)保險(xiǎn) business property insurance
生產(chǎn)費(fèi)用production expenses
實(shí)際成本actual cost
(5)經(jīng)濟(jì)核算 Economic Calculation
廠級(jí)經(jīng)濟(jì)核算 economic calculation at the factory level費(fèi)用支出效果核算calculation of the effect of expenses incurred工時(shí)消耗效果核算calculation of the effect of work-hour consumed經(jīng)濟(jì)核算基礎(chǔ)工作basic work of economic calculation經(jīng)濟(jì)活動(dòng)分析 economic activity analysis
經(jīng)濟(jì)效益指標(biāo) economic benefits indicators經(jīng)濟(jì)效益綜合分析overall analysis of economic benefits內(nèi)部結(jié)算價(jià)格 internal settlement price
企業(yè)內(nèi)部計(jì)價(jià)結(jié)算internal pricing settlement企業(yè)內(nèi)部經(jīng)濟(jì)合同economic contracts within an enterprise企業(yè)內(nèi)部經(jīng)濟(jì)核算制economic calculation .system within an enterprise全面經(jīng)濟(jì)核算 overall economic calculation物資消耗效果核算calculation of the effect of materials consumed以收抵支、自計(jì)盈虧self-determination of profit or loss by charging expenses against revenue資金占用效果核算calculation of the effect of fund used(6)會(huì)計(jì)與審計(jì) Accounting and Auditing
財(cái)經(jīng)紀(jì)律 financial and economic discipline財(cái)經(jīng)制度 financial and economic system
財(cái)務(wù)會(huì)計(jì) financial accounting
成本會(huì)計(jì) cost accounting
復(fù)式記賬 double entry book keeping method管理會(huì)計(jì)managerial accounting
會(huì)計(jì) accounting
會(huì)計(jì)報(bào)表 accounting statements
會(huì)計(jì)核算形式 forms of accounting calculation會(huì)計(jì)科目 accounting title
會(huì)計(jì)賬簿 accounting books
內(nèi)部控制 internal control
審計(jì) auditing
責(zé)任會(huì)計(jì) responsibility accounting
