English-Chinese Accounting Vocabulary

Author: Chinese Institute of Accounting / Hong Kong Institute of Certified Public Accountants
Publisher:
Publish Date: 2001-10-01
Features: Accounting is an indispensable language in economic transactions. Due to different economic environments and distinct historical backgrounds, the accounting practices in mainland China and Hong Kong have developed unique paths, accumulating rich experiences. While there are many similarities between the two regions, there are also notable differences. To strengthen economic ties and prepare for closer future cooperation, it is imperative to enhance communication and foster mutual understanding. The compilation of this book fills a gap and can be seen as a bridge for exchange and collaboration between the two sides. The publication of English-Chinese Accounting Vocabulary marks a milestone in the collaboration of accounting professionals in mainland China and Hong Kong. This book includes over 14,000 accounting terms. Beyond serving as a general dictionary, another important purpose of publishing this book is to provide an authoritative version for the use of Chinese and English terms in accounting and related fields. Additionally, this vocabulary can serve as a valuable reference for professional accountants, accounting students, financial consultants, translators, and financial statement readers.
Excerpt:
Aabasketofcurrencies - a basket of currencies; a basket of currencies
AShare - A-share [refers to stocks of domestic listed companies available for Chinese citizens to buy and sell in RMB]
A/Cpayeeonly - for transfer only
abacus - abacus
abandonedproperty - abandoned property
abandonedpropertyoption - abandoned property option
abandonmentcharge - abandonment charge; disposal cost
abandonmentoption - abandonment option
abandonmentvalue - abandonment value
abatementclaim - abatement claim
ABCinventorysystem - ABC inventory system
abilitytobearcriterion - ability to bear criterion; ability to bear standard
abnormalcost - abnormal cost
abnormaldepreciation - abnormal depreciation
abnormalexchange - abnormal exchange; abnormal market
abnormalgain - abnormal gain
abnormalitem - exceptional item; special item; abnormal item
abnormalloss - abnormal loss
abnormalprofit - abnormal profit
abnormalrateofreturn - abnormal rate of return
abnormalreturn - abnormal return
abnormalrisk - abnormal risk
abnormalspoilage - abnormal spoilage
abnormalwaste - abnormal waste
abovepar - above par
above-the-line - operating items; above-the-line items [income statement]
above-the-lineexpenditure - operating item expenditure; above-the-line item expenditure [income statement]
above-the-linereceipt - operating budget revenue; above-the-line item revenue [income statement]
absencerate - absentee rate
absenteeismrate - absentee rate
absoluteacceptance - unconditional acceptance
absoluteassignment - unconditional assignment
absolutebond - absolute bond
absolutecontract - absolute contract
absolutecover - absolute coverage
absolutedischarge - unconditional exemption; unconditional discharge of debt
absoluteendorsement - unconditional endorsement
absoluteerror - absolute error
absolutefixedcost - fixed cost; absolute fixed cost
absolutefixedpegsystem - absolute peg system
absoluteinheritance - absolute inheritance
absoluteliability - absolute liability
absoluteownership - absolute ownership
absolutepar - fixed par value; constant par value
absolutequota - absolute quota
absolutesubscription - absolute subscription
absoutetitle - absolute title
absolutetotalloss - actual total loss
absolutevalueerror - absolute value error
absorbedburden - absorbed burden; allocated cost
absorbedcost - absorbed cost; allocated cost
absorbedexpense - absorbed expense; allocated cost