会计专业术语

1、一、资产类 AAssetss流动资产 Cuurrentt asseets货币资金 Caash annd cassh equuivaleents1001 现金金 Cashh1002 银行行存款 Caash inn bankk 1009 其他他货币资金 Otherr cashh and cash equivvalentts1009011 外埠存款款 Otheer citty Cassh in bank1009022 银行本票票 Cashhiers cheeque 1009033 银行汇票票 Bankk drafft 1009044 信用卡 Crredit card 1009055 信用证保保证金

2、L/C Guaaranteee deppositss1009066 存出投资资款 Reffundabble deepositts1101 短期期投资 Shhort-tterm iinvesttmentss1101011 股票 Shoort-teerm innvestmments - stoock1101022 债券 Shoort-teerm innvestmments - corrporatte bonnds1101033 基金 Shoort-teerm innvestmments - corrporatte funnds1101100 其他 Shoort-teerm innvestmment

3、s - othher1102 短期期投资跌价准准备 Shoort-teerm innvestmments falliing prrice rreservves应收款 Acccount receiivablee1111 应收收票据 Noote reeceivaable 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 1121 应收收股利 Diividennd recceivabble1122 应收收利息 Innteresst recceivabble1131 应收收账款 Acccountt receeivablle1133 其他他应收款 O

4、Other notess receeivablle1141 坏账账准备 Baad debbt resservess1151 预付付账款 Addvancee moneey1161 应收收补贴款 CCover deficcit byy statte subbsidiees of receiivablee库存资产 Innventoories1201 物资资采购 Suuppliees purrchasiing1211 原材材料 Raww mateerialss1221 包装装物 Wraappagee 1231 低值值易耗品 LLow-vaalue cconsummptionn goodds 1232

5、材料料成本差异 Materrials cost variaance 1241 自制制半成品 SSemi-FFinishhed gooods1243 库存存商品 Fiinisheed gooods1244 商品品进销差价 Diffeerencees bettween purchhasingg and selliing prrice1251 委托托加工物资 Work in prrocesss - ouutsourrced1261 委托托代销商品 Trustt to aand seell thhe gooods onn a coommisssion bbasis1271 受托托代销商品 Commii

6、ssionned annd selll thee goodds on a commmissiion baasis1281 存货货跌价准备 Invenntory falliing prrice rreservves1291 分期期收款发出商商品 Colllect moneyy and send out tthe gooods bby staages1301 待摊摊费用 Deeferreed andd preppaid eexpensses长期投资 Loong-teerm innvestmment 1401 长期期股权投资 Long-term invesstmentt on sstockss140

7、1011 股票投资资 Inveestmennt on stockks1401022 其他股权权投资 Otther iinvesttment on sttocks1402 长期期债权投资 Long-term invesstmentt on bbonds 1402011 债券投资资 Inveestmennt on bondss 1402022 其他债权权投资 Otther iinvesttment on boonds1421 长期期投资减值准准备 Lonng-terrm invvestmeents ddeprecciatioon resservess股权投资减值准准备 Stoock riights

8、 invesstmentt deprreciattion rreservves债权投资减值准准备 Bcrreditoors rigghts iinvesttment depreeciatiion reeservees1431 委托托贷款 Enntrustt loanns 1431011 本金 Priincipaal 1431022 利息 Intterestt 1431033 减值准备备 Deprreciattion rreservves1501 固定定资产 Fiixed aassetss 房屋 Buillding 建筑物 Strructurre机器设备 Maachineery eqquipme

9、ent 运输设备 Trranspoortatiion faacilitties 工具器具 Innstrumments and iimplemment1502 累计计折旧 Acccumullated depreeciatiion 1505 固定定资产减值准准备 Fixxed asssets depreeciatiion reeservees房屋、建筑物减减值准备 BBuildiing/sttructuure deepreciiationn reseerves机器设备减值准准备 Macchinerry equuipmennt deppreciaation reserrves1601 工程程物资 P

10、rrojectt goodds andd mateerial1601011 专用材料料 Speccial-ppurposse matteriall1601022 专用设备备 Speccial-ppurposse equuipmennt 1601033 预付大型型设备款 PPrepayymentss for equippment1601044 为生产准准备的工具及及器具 Prreparaative instrrumentts andd impllementt for fabriicate1603 在建建工程 Coonstruuctionn-in-pprocesss 安装工程 Errectioon

11、 worrks 在安装设备 EErectiing eqquipmeent-inn-proccess技术改造工程 Technnical innovvationn projject大修理工程 GGeneraal oveerhaull projject1605 在建建工程减值准准备 Connstrucction-in-prrocesss deprreciattion rreservves1701 固定定资产清理 Liquiidatioon of fixedd asseets 1801 无形形资产 Inntangiible aassetss 专利权 Pattents 非专利技术 NNon-Paaten

12、tss 商标权 Traademarrks, TTrade namess 著作权 Coppyrighhts 土地使用权 TTenuree商誉 Gooddwill 1805 无形形资产减值准准备 Inttangibble Asssets depreeciatiion reeservees专利权减值准备备 Pateent riights depreeciatiion reeservees商标权减值准备备 traddemarkk righhts deepreciiationn reseerves1815 未确确认融资费用用 Unaccknowlledgedd finaanciall charrges

13、待处理财产损溢溢 Waitt deall asseets looss orr incoome 1901 长期期待摊费用 Long-term deferrred aand prrepaidd expeenses1911 待处处理财产损溢溢 Waitt deall asseets looss orr incoome 1911011待处理流动动资产损溢 Wait deal intanngiblee asseets looss orr incoome 1911022待处理固定定资产损溢 Wait deal fixedd asseets looss orr incoome 二、负债类 LLiabilli

14、ty 短期负债 Cuurrentt liabbilityy 2101 短期期借款 Shhort-tterm bborrowwing2111 应付付票据 Nootes ppayablle 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 2121 应付付账款 Acccountt payaable2131 预收收账款 Deepositt receeived 2141 代销销商品款 PProxy sale goodss reveenue2151 应付付工资 Acccruedd wagees 2153 应付付福利费 AAccrueed wellfa

15、rissm 2161 应付付股利 Diividennds paayablee 2171 应交交税金 Taax payyable2171011 应交增值值税 vallue addded ttax paayablee 217101101 进项项税额 Wiithholldingss on VVAT217101102 已交交税金 Paaying tax217101103 转出出未交增值税税 Unpaaid VAAT chaangeovver217101104 减免免税款 Taax dedductioon217101105 销项项税额 Suubstittuted moneyy on VVAT217101

16、106 出口口退税 Taax reiimburssementt for exporrt 217101107 进项项税额转出 Changgeoverr withhnoldiings oon VATT217101108 出口口抵减内销产产品应纳税额额 Expoort deeduct domesstic ssales goodss tax217101109 转出出多交增值税税 Overrpaid VAT cchangeeover217101110 未交交增值税 UUnpaidd VAT2171022 应交营业业税 Bussinesss tax payabble2171033 应交消费费税 Conns

17、umpttion ttax paayablee2171044 应交资源源税 Ressourcees taxx payaable2171055 应交所得得税 Inccome ttax paayablee 2171066 应交土地地增值税 IIncremment ttax onn landd valuue payyable2171077 应交城市市维护建设税税 Tax for mmaintaainingg and buildding ccitiess payaable2171088 应交房产产税 Houusing propeerty ttax paayablee2171099 应交土地地使用税 T

18、Tenuree tax payabble2171100 应交车船船使用税 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT) payabble2171111 应交个人人所得税 PPersonnal inncome tax ppayablle2176 其他他应交款 OOther fund in coonformmity wwith ppayingg2181 其他他应付款 OOther payabbles2191 预提提费用 Drrawingg expeense iin advvance 其他负债 Otther lliabill

19、itiess2201 待转转资产价值 Pendiing chhangerrover assetts vallue2211 预计计负债 Annticippationn liabbilitiies长期负债 Loong-teerm Liiabiliities 2301 长期期借款 Loong-teerm looans一年内到期的长长期借款 LLong-tterm lloans due wwithinn one year一年后到期的长长期借款 LLong-tterm lloans due oover oone yeear2311 应付付债券 Boonds ppayablle 2311011 债券面值值

20、 Facee valuue, Paar vallue2311022 债券溢价价 Premmium oon bonnds 2311033 债券折价价 Disccount on boonds 2311044 应计利息息 Accrrued iintereest 2321 长期期应付款 LLong-tterm aaccounnt payyable应付融资租赁款款 Accrrued ffinanccial llease outlaay一年内到期的长长期应付 LLong-tterm aaccounnt payyable due wwithinn one year一年后到期的长长期应付 LLong-tter

21、m aaccounnt payyable over one yyear2331 专项项应付款 SSpeciaal payyable一年内到期的专专项应付 LLong-tterm sspeciaal payyable due wwithinn one year一年后到期的专专项应付 LLong-tterm sspeciaal payyable over one yyear2341 递延延税款 Deeferraal taxxes 三、所有者权益益类 OWNNERS EQUIITY资本 Capiita3101 实收收资本(或股本) PPaid-uup cappital(or sttock) 实收资本

22、 Paaicl-uup cappital 实收股本 Paaid-upp stocck 3103 已归归还投资 IInvesttment Returrned公积 3111 资本本公积 Caapitall reseerve 3111011 资本(或股本)溢价 Cpiital(oor Stoock) ppremiuum3111022 接受捐赠赠非现金资产产准备 Reeceivee non-cash donatte resserve3111033 股权投资资准备 Sttock rright invesstmentt reseerves 3111055 拨款转入入 Alloocate sums chan

23、ggeoverr in3111066 外币资本本折算差额 Foreiign cuurrenccy cappital 3111077 其他资本本公积 Otther ccapitaal resserve 3121 盈余余公积 Suurpluss reseerves 3121011 法定盈余余公积 Leegal ssurpluus3121022 任意盈余余公积 Frree suurpluss reseerves3121033 法定公益益金 Leggal puublic welfaare fuund3121044 储备基金金 Reseerve ffund3121055 企业发展展基金 Ennterpr

24、rise eexpenssion ffund3121066 利润归还还投资 Prrofitss capiitalizzad onn retuurn off inveestmennt利润 Proffits3131 本年年利润 Cuurrentt yearr proffits3141 利润润分配 Prrofit distrributiion 3141011 其他转入入 Otheer cheengeovver inn3141022 提取法定定盈余公积 Withddrawall legaal surrplus3141033 提取法定定公益金 WWithdrrawal legall publlic we

25、elfaree fundds3141044 提取储备备基金 Wiithdraawal rreservve funnd3141055 提取企业业发展基金 Withddrawall reseerve ffor buusinesss exppansioon3141066 提取职工工奖励及福利利基金 Wiithdraawal sstaff and wworkerrs bonuus andd welffare ffund3141077 利润归还还投资 Prrofitss capiitalizzad onn retuurn off inveestmennt3141088 应付优先先股股利 PPreferr

26、red SStock dividdends payabble 3141099 提取任意意盈余公积 Withddrawall otheer commmon aaccumuulatioon funnd3141100 应付普通通股股利 CCommonn Stocck divvidendds payyable3141111 转作资本本(或股本)的普通股股股利 Commmon SStock dividdends changge to assetts(or stockk)3141155 未分配利利润 Unddistriibutedd proffit 四、成本类 CCost4101 生产产成本 Coost

27、off manuufactuure4101011 基本生产产成本 Baase coost off manuufactuure4101022 辅助生产产成本 Auuxiliaary coost off manuufactuure4105 制造造费用 Maanufaccturinng oveerheadd材料费 Matterialls管理人员工资 Execuutive Salarries奖金 Wagees退职金 Rettiremeent alllowannce补贴 Bonuus外保劳务费 OOutsouurcingg fee福利费 Empployeee beneefits/welfaare会议费

28、Cofferemcce加班餐费 Sppeciall dutiies市内交通费 BBusineess trraveliing通讯费 Corrrespoondencce电话费 Corrrespoondencce水电取暖费 WWater and SSteam税费 Taxees andd duess租赁费 Rennt管理费 Maiintenaance车辆维护费 VVehiclles maaintennance油料费 Vehhicless mainntenannce培训费 Eduucatioon andd traiining接待费 Enttertaiinmentt图书、印刷费 Bookss and pr

29、intting运费 Trannspotaation保险费 Inssurancce preemium支付手续费 CCommisssion杂费 Sunddry chhargess折旧费 Deppreciaation expennse 机物料消耗 AArticlle of consuumptioon劳动保护费 LLabor proteectionn feess季节性停工损失失 Losss on sseasonnalityy cesssationn4107 劳务务成本 Seervicee costts五、损益类 PProfitt and loss 收入 Incoome 业务收入 OPPERATIING

30、 INNCOME5101 主营营业务收入 Primee operratingg reveenue产品销售收入 Saless reveenue服务收入 Seervicee reveenue5102 其他他业务收入 Otherr operratingg reveenue材料销售 Saales mmateriials代购代售 包装物出租 WWrappaage leease出让资产使用权权收入 Reemise rightt of aassetss reveenue返还所得税 RReimbuursemeent off incoome taax其他收入 Otther rrevenuue5201 投资资收益

31、 Innvestmment iincomee短期投资收益 Curreent innvestmment iincomee长期投资收益 Long-term invesstmentt incoome计提的委托贷款款减值准备 Withddrawall of eentrusst loaans reeservees 5203 补贴贴收入 Suubsidiize reevenuee国家扶持补贴收收入 Subbsidizze revvenue from counttry其他补贴收入 Otherr subssidizee reveenue5301 营业业外收入 NNON-OPPERATIING INNCOME非

32、货币性交易收收益 Nonn-cashh deall incoome现金溢余 Caash ovveragee处置固定资产净净收益 Neet inccome oon dissposall of ffixed assetts 出售无形资产收收益 Inccome oon salles off intaangiblle asssets 固定资产盘盈 Fixedd asseets innventoory prrofit 罚款净收入 NNet ammercemment iincomee支出 Outllay业务支出 Reevenuee charrges5401 主营营业务成本 Operaating costs

33、s产品销售成本 Cost of gooods ssold服务成本 Coost off servvice5402 主营营业务税金及及附加 Taax andd assoociatee charrge 营业税 Salles taax 消费税 Connsumpttion ttax 城市维护建设税税 Tax for mmaintaainingg and buildding ccitiess 资源税 Ressourcees taxx 土地增值税 IIncremment ttax onn landd valuue5405 其他他业务支出 Otherr busiiness expennse 销售其他材料成成本

34、 Othher coost off mateerial sale其他劳务成本 Otherr costt of sservicce其他业务税金及及附加费 OOther tax aand asssociaate chharge 费用 Expeenses 5501 营业业费用 Opperatiing exxpensees代销手续费 CConsiggnmentt commmissioon chaarge运杂费 Traanspottationn保险费 Inssurancce preemium展览费 Exhhibitiion feees广告费 Advvertissing ffees 5502 管理理费用

35、Addminissstrattive eexpensses 职工工资 Sttaff SSalariies修理费 Reppair cchargee 低值易耗摊销 Articcle off conssumptiion办公费 Offfice aallowaance 差旅费 Traavelliing exxpensee工会经费 Laabour unionn expeendituure 研究与开发费 Reseaarch aand deeveloppment expennse福利费 Empployeee beneefits/welfaare职工教育经费 Persoonnel educaation 待业保险

36、费 UUnemplloymennt inssurancce 劳动保险费 LLabourr insuurancee医疗保险费 MMedicaal inssurancce 会议费 Cofferemcce聘请中介机构费费 Inteermediiary oorganss 咨询费 Connsult fees诉讼费 Leggal coost 业务招待费 BBusineess enntertaainmennt 技术转让费 TTechnoology transsfer ffees矿产资源补偿费费 Mineeral rresourrces ccompennsatioon feees排污费 Polllutioon

37、 disschargge feees房产税 Houusing propeerty ttax 车船使用税 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT)土地使用税 TTenuree tax印花税 Staamp taax5503 财务务费用 Fiinancee charrge 利息支出 Innteresst excchangee 汇兑损失 Fooreignn exchhange loss各项手续费 CChargee for troubble各项专门借款费费用 Speecial-borroowing cost 5601 营业业

38、外支出 NNonbussinesss expeendituure 捐赠支出 Doonatioon outtlay减值准备金 DDeprecciatioon resservess非常损失 Exxtraorrdinarry losss处理固定资产净净损失 Neet losss on dispoosal oof fixxed asssets 出售无形资产损损失 Losss on saless of iintanggible assetts 固定资产盘亏 Fixedd asseets innventoory looss 债务重组损失 Loss on arrrangeement罚款支出 Ammercem

39、ment ooutlayy5701 所得得税 Inccome ttax以前年度损益调调整 Priior yeear inncome adjusstmentt balancee betwween bbenefiit andd costt 收益与成成本的平衡balancee sheeet 资产负负债表balancee sheeet datte 资产负负债表日balancee sheeet liaabilitty metthod 资资产负债表负负责法bank ovverdraafts 银银行透支basic eearninngs peer shaare 基本本每股收益beginniing off th

40、e periood 期初benchmaark trreatmeents 基基准处理方法法beneficciary 受益人best esstimatte 最佳估估计bid bonnds 投标标保函bid priice 出价价bills 帐帐单bindingg salee agreeementt 约束性销销售协议board oof dirrectorrs 董事会会bonus 奖奖金；红利bonus iissue 红股bonus pplan 奖奖金计划borrowiing aggreemeents 借借款协议borrowiing coost 借款款成本bottom-up teest 由下下而上测试b

41、ranch 分支机构brand nname 商商标名称brokeraage 经纪纪人佣金；经经纪人业务businesss commbinattion 企企业合并businesss commbinattion wwhich is ann acquuisitiion 购买买式企业合并并businesss seggment 业务分部buy bacck 回购buying segmeent 采购购分部call opption 看涨期权、买买入期权callablle 可赎回回的callablle debbt 可赎回回债券cap （利率率）上限capitall 资本capitall apprroach 资本

42、法capitall asseet priicing modell 资本资产产定价模型capitall commmitmennt 资本承承诺capitall conttributtions 资本投入capitall gainn 资本利得得capitall mainntenannce 资本本保全capitall trannsactiions 资资本交易capitallisatiion 资本本化capitallizatiion isssues 资本化发行行capitallizatiion raate 资本本化比率carry fforwarrd 结转后后期carry fforwarrd of unus

43、eed taxx creddit 未利利用的税款抵抵减结转后期期carry fforwarrd of unuseed taxx lossses 未利利用的可抵扣扣（应税利润润额的）亏损损结转后期carryinng amoount 账账面金额carryinng bacck a ttax looss 可抵抵扣（应税利利润额的）亏亏损抵前cash 现金金cash baasis 收收付实现制cash eqquivallents 现金等价物物cash fllow 现金金流量cash fllow riisk 现金金流量风险cash fllow sttatemeents 现现金流量表cash geenera

44、tting uunit 现现金产出单元元cash inn bankks 银行存存款cash innflow 现金流入cash onn handd 库存现金金cash ouutfloww 现金流出出certifiicatess of ddeposiit 存单changess in aaccounnting policcies 会会计政策变更更changess in ffinanccial ppositiion 财务务状况变动charge againnst 借记记；计入chief eexecuttive oofficeer 首席执执行官，行政政总裁，总经经理class oof asssets 资资

45、产类别classifficatiion 分类类，归类clearinng houuse 清算算所closingg ratee 期末汇率率collateeral 抵抵押品collateeralissed boorrowiing 抵押押借款collecttabiliity 可收收回性collecttion ccost 收收帐费用combinaation of shhares 并股combinee 合并combineed enttity 合合并实体combineed ressult 合合并经营结果果combiniing annd seggmentiing coonstruuctionn conttra

46、ct 合并和分立立的建造合同同combiniing ennterprrise 参参与合并的企企业commisssion 佣佣金commitmment 承承诺commitmment ffee 承诺诺费，承约费费commodiity coontracct 商品合合同commodiity fuuture contrract 商商品期货合同同commodiity-baased ccontraact 以商商品为基础的的合同common sharee 普通股comparaabilitty 可比性性comparaable uunconttrolleed priice meethod 不加控制的的可比价格法法

47、comparaative periood 比较期期限compenssated absennces 带带薪缺勤compenssationn 补偿，报报酬compounnd insstrumeent 复合合金融工具computeer sofftwaree 计算机软软件concenttratioon of crediit rissk 信用风风险集中concenttratioon of risk 风险集中consideeratioon 对价consisttency 一致性consoliidatedd balaance ssheet 合并资产负负债表consoliidatedd finaanciall

48、stattementts 合并财财务报表consoliidatedd grouup 合并集集团consoliidatedd incoome sttatemeent 合并并收益表consoliidatioon 合并consoliidatioon of sharees 并股consoliidatioon proocedurre 合并程程序constannt ratte of returrn 固定回回报率construuctionn conttract 建造合同construuctionn overrhead 施工间接费费用construuctivee obliigatioon 推定义义务consu

49、maable 易易耗品continggenciees 或有事事项continggent aasset 或有资产continggent ccommittmentss 或有承诺诺continggent ggains 或有利得continggent lliabillitiess 或有负债债continggent llossess 或有损失失continggent rrentall 或有租金金continggent iissuabble shhares 或有可发行行股contracct 合同，合合约contracctor 承承包商contracctual obliggationn 合同义务务contr

50、acctual proviision 合同条款contracctual rightt 合同权利利contribbute 注注资，出资contribbutionn 出资，提提存金controll 控制conventtion 惯惯例converssion ooptionn 转换期权权converssion rright 转换权convertt 转换converttible 可转换converttible bondss 可转换债债券copyrigght 版权权corporaate asssets 总部资产corridoor 区间cost 成本本cost meethod 成本法cost off acq

51、uuisitiion 购买买成本，收买买成本，购并并成本cost off an iinvesttment 投资成本cost off convversioon 加工成成本，转换成成本cost off dispposal 处置成本cost off goodds solld 销货成成本cost off inveentoriise 存货货成本cost off laboor 人工成成本cost off purcchase 采购成本cost off salees 销售成成本cost off salees metthod 销销售成本法cost reecoverry appproachh 成本收回回法cost

52、 saaving 成本节省cost-pllus coontracct 成本加加成合同cost-pllus meethod 成本加成法法cost off acquuisitiion 购买买成本cost off meteerial 材料成本cost off regiisteriing 注册册费用cost too compplete 完工尚需发发生的成本counterrpartyy 对应方credit 贷记；贷项项credit facillitiess 信用便利利credit risk 信用风险credit term 赊销期限creditoor 债权人人creditwworthiiness 信用可靠

53、度度cumulattive ppreferrence dividdends 累计优先股股股利cumulattive ppreferrred sshare 累计优先股股currenccy rissk 货币风风险currenccy swaap 货币互互换currenccy traanslattion ddifferrencess 货币折算算差额currentt and expeccted pprofittabiliity 当期期和预期盈利利能力currentt asseets 流动动资产currentt costt 现行成本本currentt costt apprroach 现行成本法法curre

54、ntt costt finaanciall stattementts 现行成成本财务报表表currentt inteerest rate 现行利率currentt inveestmennts 短期期投资currentt liabbilitiies 流动动负债currentt obliigatioon 现时义义务currentt periiod 当期期currentt salaary appprochh 当期工资资法currentt servvice ccost 当当期服务成本本currentt tax 当期税金curtaillment 缩减customeer loyyalty 顾客信赖，顾顾客

55、忠诚Part 3如需转载，请注注明来处 FFanE翻翻译中国hhttp:/www.FanE.cn/date off acquuisitiion 购买买日，收买日日，并购日 date off conttributtion 出出资日 date off repoort 报告告日 date off the valuaation 评估日 day-to-day aactiviity 日常常活动 dealingg secuuritiees 交易性性证券 debt deefaultt 债务拖欠欠 debt innstrumment 债债务性工具 debt seecuritty 债务性性证券 debt-eqqu

56、ity ratioo 债务权权益比 declinee 下跌 deductiible ttemporrary ddifferrencess 可抵扣暂暂时性差异 defaultt 违约 deferraal metthod 递递延法 deferreed commpensaation 递延酬劳 deferreed commpensaation arranngemennt 递延酬酬劳安排 deferreed forreign exchaange ggain oor losss 递延汇汇兑损益 deferreed inccome 递递延收益 deferreed payyment 递延付款 deferree

57、d payyment termss 递延付款款条件 deferreed revvenue 递延收入 deferreed taxx asseet 递延所所得税资产 deferreed taxx liabbilitiies 递延延所得税负债债 deferreed taxxes 递延延所得税 definedd beneefit lliabillity 设设定受益负债债 definedd beneefit oobligaation 设定受益义义务 definedd beneefit pplans 设定受益计计划 definedd conttributtion pplans 设定提存计计划 degree

58、 of coomparaabilitty 可比程程度 deliverry 交付，交交割，交货，送送达 demand depossits 活活期存款 demonsttrablyy commmittedd 明确承诺诺 depositt withhdrawaal 提取存存款 depreciiable amounnt 应折旧旧金额 depreciiable assett 应折旧资资产 depreciiationn 折旧 depreciiationn methhod 折旧旧方法 depreciiationn ratee 折旧率 derecoggnise (a fiinanciial innstrumme

59、nt) 终止确认（某某一金融工具具） derecoggnitioon 终止确确认 derivatte finnanciaal insstrumeent 衍生生金融工具 derivattive 衍衍生工具 designaate 指定定 developpment costss 开发费用用 developpment expennditurre 开发支支出 developpment phrasse 开发阶阶段 dilutedd earnnings per sshare 稀释每股收收益 dilutivve 稀释 dilutivve opttion 稀稀释选择权 dilutivve pottentiaal

60、 orddinaryy sharre 稀释性性潜在普通股股 diminisshing balannce meethod 余额递减折折旧法 direct effecct 直接影影响 direct increement costss 直接增量量成本 direct invesstmentt 直接投资资 direct laborr 直接人工工 direct methood 直接法法 direct relattonshiip 直接关关系 directlly atttributtable expennditurre 可直接接归属的支出出 discharrge 解脱脱，解除 disclosse 披露 dis