Accounting terms in Chinese

The list of Chinese translations of accounting terms, sorted alphabetically according to each term's English name.

A

• accounts payable • 應付帳款
• accounts receivable • 應收帳款
• amortization (business) • 攤銷
• asset • 資產

B

• balance sheet • 資產負債表

C

• cash flow statement • 現金流量表
• chart of accounts • 會計科目表
• cost of goods sold • 銷售成本

D

• depreciation • 折舊
• double-entry bookkeeping • 复式簿记

E

• earnings before interest, taxes, depreciation, and amortization • 稅前息前折舊前攤銷前利潤
• equity • 所有者权益
• expense • 费用

F

• financial accounting • 财务会计
• financial audit • 财务审计

G

• general ledger • 总账
• goodwill • 商譽
• gross income • 總收益

I

• income statement • 利潤表
• International Financial Reporting Standards • 国际财务报告准则
• inventory • 存貨

L

• liabilities plus owner's equity • 負債

M

• management accounting • 管理會計
• matching principle • 配比原則

N

• net income • 净收入

R

• revenue • 營業額

S

• statement of changes in equity • 股東權益變動表

T

• trial balance • 試算

W

• working capital • 營運資金