财务管理 Financial Management
(1)资金管理 Fund Management
财务收支计划 financial revenue and expenditure plan成品资金 finished-goods fund
储备资金storage fund
大修基金overhaul fund
定额流动资金 quota circulating fund
更新改造基金 renovation and reformation fund固定资产fixed assets
固定资金fixed fund
固定资金周转fixed fund turnover
后备基金reserve fund
货币资金monetary fund
结算资金 settlement fund
经营资金 operating fund
零基预算 zero-base budgeting; ZBB
流动资金 circulating fund
流动资金循环与周转circulating fund turnover流动资金周转率rate of circulating fund turnover企业基金 enterprise fund
清产核资 check-up assets and determination of funds生产发展基金 production development fund
生产资金 production fund
弹性预算 flexible budget; FB
新产品试制基金new product trial production fund折旧 depreciation
折旧基金 depreciation fund
折旧计划 depreciation plan
职工福利基金 workers and staff welfare fund职工奖励资金 workers and staff bonus fund专项资金special fund
专项资金计划 special fund plan
专用拨款 special appropriation
专用基金 special-purpose fund
专用借款special loan
资金fund
资金分析fund analysis
资金计划fund plan
资金周转fund turnover
(2)利润管理 Profit Management
本-量一利分析 cost-volume-profit analysis亏损loss
利润分配 profit distribution
利润分析 profit analysis
利润核算 profit calculation
利润计划 profit planning
利润率 rate of profit
利润上缴 profits turned over to the state利润总额total profit
目标利润target profit
扭亏增盈 reversing losses into profits
企业留利 profits retained by enterprise
销售利润sales profit
盈利profit
营业外收支 nonoperating revenue and expenditure营业性亏损 operating losses
政策性亏损 losses permitted by policy
资金占用费 fund possession cost
(3)税金 Tax
车船使用牌照税vehicle and vessel license plate tax城市房地产税urban real estate tax
工商税 industrial and commercial tax
工商所得税 industrial and commercial income tax关税 custom duty
国营企业所得税income lax on state-owned enterprise建筑税 construction tax
烧油特别税 special tax on oil burning
所得税income tax
外国企业所得税income tax concerning foreign enterprises盐税 salt tax
增值税 value added tax
中外合资经营企业所得税income tax concerning joint venture with Chinese and foreign investments(4)成本管理 Cost Management
边际成本 marginal cost
变动成本variable cost
标准成本standard cost
材料采购成本 cost of processed materials purchased产品车间成本 workshop cost of product
产品工厂成本 factory cost of product
产品销售成本 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
成本计划cast plan
成本控制cast control
成本预测 cast forecasting
定额成本norm cost
固定成本 fixed cost
机会成本 opportunity cost
计划成本planned cost
价值分析 value analysis； VA
可比产品成本 cost of comparable products
可比产品成本降低额reduced amount of cost of comparable products目标成本target cost
企业财产保险 business property insurance
生产费用production expenses
实际成本actual cost
(5)经济核算 Economic Calculation
厂级经济核算 economic calculation at the factory level费用支出效果核算calculation of the effect of expenses incurred工时消耗效果核算calculation of the effect of work-hour consumed经济核算基础工作basic work of economic calculation经济活动分析 economic activity analysis
经济效益指标 economic benefits indicators经济效益综合分析overall analysis of economic benefits内部结算价格 internal settlement price
企业内部计价结算internal pricing settlement企业内部经济合同economic contracts within an enterprise企业内部经济核算制economic calculation .system within an enterprise全面经济核算 overall economic calculation物资消耗效果核算calculation of the effect of materials consumed以收抵支、自计盈亏self-determination of profit or loss by charging expenses against revenue资金占用效果核算calculation of the effect of fund used(6)会计与审计 Accounting and Auditing
财经纪律 financial and economic discipline财经制度 financial and economic system
财务会计 financial accounting
成本会计 cost accounting
复式记账 double entry book keeping method管理会计managerial accounting
会计 accounting
会计报表 accounting statements
会计核算形式 forms of accounting calculation会计科目 accounting title
会计账簿 accounting books
内部控制 internal control
审计 auditing
责任会计 responsibility accounting
