財務(wù)管理 Financial Management
(1)資金管理 Fund Management
財務(wù)收支計劃 financial revenue and expenditure plan成品資金 finished-goods fund
儲備資金storage fund
大修基金overhaul fund
定額流動資金 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
流動資金 circulating fund
流動資金循環(huán)與周轉(zhuǎn)circulating fund turnover流動資金周轉(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
折舊計劃 depreciation plan
職工福利基金 workers and staff welfare fund職工獎勵資金 workers and staff bonus fund專項資金special fund
專項資金計劃 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 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
變動成本variable cost
標準成本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
成本計劃cast plan
成本控制cast control
成本預(yù)測 cast forecasting
定額成本norm cost
固定成本 fixed cost
機會成本 opportunity cost
計劃成本planned cost
價值分析 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目標成本target cost
企業(yè)財產(chǎn)保險 business property insurance
生產(chǎn)費用production expenses
實際成本actual cost
(5)經(jīng)濟核算 Economic Calculation
廠級經(jīng)濟核算 economic calculation at the factory level費用支出效果核算calculation of the effect of expenses incurred工時消耗效果核算calculation of the effect of work-hour consumed經(jīng)濟核算基礎(chǔ)工作basic work of economic calculation經(jīng)濟活動分析 economic activity analysis
經(jīng)濟效益指標 economic benefits indicators經(jīng)濟效益綜合分析overall analysis of economic benefits內(nèi)部結(jié)算價格 internal settlement price
企業(yè)內(nèi)部計價結(jié)算internal pricing settlement企業(yè)內(nèi)部經(jīng)濟合同economic contracts within an enterprise企業(yè)內(nèi)部經(jīng)濟核算制economic calculation .system within an enterprise全面經(jīng)濟核算 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)會計與審計 Accounting and Auditing
財經(jīng)紀律 financial and economic discipline財經(jīng)制度 financial and economic system
財務(wù)會計 financial accounting
成本會計 cost accounting
復(fù)式記賬 double entry book keeping method管理會計managerial accounting
會計 accounting
會計報表 accounting statements
會計核算形式 forms of accounting calculation會計科目 accounting title
會計賬簿 accounting books
內(nèi)部控制 internal control
審計 auditing
責(zé)任會計 responsibility accounting
