初级会计初级会计会计术语名称英文名称对账（checking）对应账户（corresponding accounts）定期清查（Periodic checking method）定期盘存制（periodic inventory system）订本式账簿（bound book）调整账户（adjustment accounts）调整分录（adjusting journal entry）单式记账凭证（single account title voucher）单式记账法（single-entry bookkeeping）从属账户（Secondary accounts）成本计算账户（costing accounts）财产清查（physical inventory）簿记（bookkeeping）不定期清查（non-periodic checking method）补充登记法（correction by extre recording）表外账户（off-balance sheet accounts）备抵账户（provision accounts）备抵附加账户（provision and adjunct accounts）备查账簿（memorandvn）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）多栏式日记账核算形（bookkeeping procedure using columnar journal）式结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）局部清查（partial ckeck）卡片式账簿（card book）跨期摊提账户（inter-period allocation accounts）累计凭证（multiple-record document）联合账簿（compound book）明细分类账簿（subsidiary ledger）明细分类账户（subsidiary account）盘存账存（inventory accounts）平行登记（parallel recording）全面清查（complete check）日记总账（combinod journal and ledger）日记总账核算形式（bookkeeping procedure using summarized journal）三式记账法（triple-entry bookkeeping）实账户（real accounts）试算表（trial balance）试算平衡（trial balancing）收付记账法（receipts-payment bookkeeping）收款凭证（receipt voucher）损益表账户（income statement accounts）通用记账凭证（general purpose voucher）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized accountsummary）简单分录（simple entry）结算账户（settlement accounts）[编辑]中级会计中级会计会计术语名称英文名称期间费用Period Expense收入的确认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额net non-operating income and expenditure公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in,first-out,LIFO其他货币资金Other monetary assets应付票据贴现discount on notes payable先进先出去first-in,first-out缩写FIFO在发建工程constructions in process固定资产更换与固定资产改improvements and replacements of fixed assets 良实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法Income statement approach可变现净值法net realizable value应付福利费Accrued welfarism基本业务利润固定资产扩建additions of fixed assets债券赎回应交折基金【旧】应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets 有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable基本生产【旧】应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method计划成本核算废弃和生置法retirement and replacement method 盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock企业管理费【旧】公司债券偿还redemption of bonds 坏账bad debts固定资产重估价revaluations of fixed assets 银行存款cash in bank固定资产fixed assets利润总额利润分配profit distribution应计费用accrued expense商标权trademarks and tradenames全部履行法净利润net income应付利润profit payable未分配利润Undistributed profits收益债券income bonds货币资金Cash and cash equivalents利息资本化capitalization of interests法定公益金Statutory welfare reserve工程物资engineer material预付账款advance to supplier其他应收款other receivables 现金cash预收账款Advance Received from Customers 公司债券发行corporate bond floatation 应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用Management Fee／Management Fees 土地使用权股利dividend应交税金taxes payable流动资金负商誉negative goodwill费用的确认recognition of expense短期投资temporary investment短期借款Short-term Borrowing递延资产deferred charges低值易耗品Low-value consumption goods/Low valueconsumbles当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors 折旧[旧] depreciation折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金【旧】专项拨款【旧】专利权patents住房基金housing fund重置成本法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表法资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings标准成本法standard costing变动成本法variable costing比例履行法包装物Wrappage版权copyrights[编辑]高级会计高级会计会计术语名称英文名称独立董事independent director市场附加值Market Value Added,MVA投资中心Investment Center利润中心Profit Center酌量性费用中Discretionary Expense Centers心收入中心revenue center合并前利润preacquisition income现金分配计划cash distribution plan安全付款表safe payments schedule合并每股收益consolidated EPS期货交易市场market of futures transaction期货交易futures transaction举债经营融资leveraged lease租赁金融工具financial instruments企业集团business qroup年度报告annual report内部往来transactions between home office and branches合伙企业partnership enterprise合并资产负债consolidated balance sheet 表合并主体的所accounting for income taxes of consolidated entities 得税会计(美)合并现金流量consolidated statement of cash flow 表合并价差cost-book value differentials合并会计报表consolidated financial statements购买法purchase methed企业整体价值the value of an enterprise as a whole权益结合法pooling of interest method期内所得税分intraperiod tax allocation 摊(美)期末存货的未unrealized profit in ending inventory实现损益公司间的长期intercompany transactions in long-term assets资产业务名义货币保全maintaining capital in units of money基金论the fund theory功能性货币functional currency（美）汇兑损益exchange gains or losses合并财务状况consolidated statement of changes in financial poition变动表换算损益translation gains or losses举债经营收购Leveraged buyouts,简称LBC （美）母公司持股比change in ownership percentage held by parent 例变动交互分配法reciprocal allocation approach （美）货币项monetary items合伙清算partnership liquidation控股合并acquisition of majority interest关税tariff名义货币单位units of nominal currency记账本位币recording currency经营租赁operating lease流动非流动性current/noncurrent method 法经济利润economic income破产受托人清trustee accounting 算组会计联合会计报表combined financial state-ments权益法equity method共同费用分配home office-branch expense allocation货币非货币法monetary/no monetary利率期货交易interest rate futrues transaction简单权益法simple equity method汇率exchange rate母公司parent company红利法bonus procedure库藏股法（美）treasury stock approach劳务因素service factor精算报告actuaries’report全面分摊法comprehensive allocation固定资产投资方向调节税合并费用expenses related to combinations间接标价法indirect quotation买入汇率buying rate期货合约futrues contract混合合并conglomeration控投公司holding company股票指数期货stock index futrues横向销售crosswise sale固定汇率fixed rate纳税影响法tax effect method记账汇率recording rate横向合并horizontal integration合并前股利preacquisition dividends可变现净值net realizable企业合并会计accounting for business combination平仓盈亏offset gain and loss卖出汇率selling rate金融期货交易financial futures transaction会计利润accounting income合并损益表consolidated income statement公允价值fair value期权options间接控股indirect holding两笔交易观two-transaction opinion破产清算bankrupcy liquidation企业合并business combination企业论the enterprise theory商品寄销consignment权益理论equity theory融资租赁financing lease商品期货交易futrues for commodity 商誉法goodwill procedure生产能力保全maintaining capital in terms of productive capacity 升水premium少数股东损益minority interest income少数股东权益minority stockholder’s interest上市公告书listed company statment剩余权益论the residual equity theory时态法temporal method实体理论entity theory实体论the entity theory受托人（美）trustee特定变动specific change所得税会计income tax accounting所得税的跨期interqeriod tax allocation 分摊税务会计tax accounting售后回租sale-leaseback耕地占用税个人所得税personal income tax个人财务报表personal financial state-ments （美）改组计划（美）reorganization plan改组reorganization复杂权益法complex equity method附属公司associated company负权人偿金dividend浮动汇率floating rate分支机构会计accounting for branch推定赎回损益constructive gains and losses on bonds推定赎回constructive retirement投机spculation贴水discount特定物价指数specific price index分支机构branch分期收款销货installment sales分次清算installment liquidation分部报告segmental reporting房地产收入real estate revenue房地产成本cost of real setate房地产real estate多种汇率法multiply exchange rate对境外实体的net investment in foreign entities 净投资订量单位units of measurement递延法deffered method当代理论contemporary theory单一汇率法singal method退休金pension plan退休金会计accounting for pension plan （美）退休金给付义pension benefit obligations 务（美）退休金成本净net periodic pension cost 额（美）退休基金资产pension plan assets （美）流转会计accoung for circulatin tax合伙权益的转assignment of partnership interest 让（美）购买力损益purchasing power gains or loosses非货币性项目nonmonetary items单行合并（美）one-line consolidation外汇foreign exchange外币会计报表foreign currency statements外币折算风险foreign curency translation risk外币统账法recording-currency method外币套期保值hedge外币投资风险foreign curency investment risk外币资产风险foreign currency assets risk外币会计报表translation of foreign currency statements 折算外币兑换风险foreign currency exchange risk外币承诺foreign currency commitment外币负债风险foreign crurency liability risk外币持有风险foreingn currency holding risk外币分账法original-currency method外币foreign currency外币业务foreign currency transaction吸收合并merger物价变动会计accounting for price changes无偿债能力insolvency完全合并full consolidation物价指数price index物价变动price changes完全应计法full accrual method物价总指数general price index外汇期货交易foreign exchange frtrues transaction下推会计（美）push-down accounting先折算后调整translation-remeasurement method 法现行成本/稳current cost/general purchasing power accountin值货币会计现行成本crurent cost现行成本会计current cost accounting先调整后折算remeasurement-translation method 法销售代理处sales agency相互持股mutual holdings相对账户调节reconciliation of home office and branch accounts新合伙人入伙admission of a new parther向上销售upstream sale衍生金融工具derivative financial instru-ments销售式融资租sales-type financing lease赁向下销售downstream sale消费税consumer tax一笔交易观one-transaction opinion业主权论the proprietorship theory一般物价水准general price level accounting 会计一般购买力单units of general purchasing power 位一般购买力保maintaining capital in units of general purchasing power 全印花税stamp tax应付税款法taxes payable method营业亏损抵免operating loss carrybacks and carryforwards以外币表示的receivables ofr payables denominated in foreign currency 应收款项或应付款项一次总付清算lump-sum qartnership liquidation营业税husiness tax永久性差异permanent difference原合伙人退伙retirement of initial partner原始成本historical cost远期汇率forward rate时间性差异timing difference暂时性差异temporary difference增值表value added statement债权人会议committee representation债务重整debt restructurings账面汇率recorded rate直接融资租赁direct financing lease直接标价法direct quotation直接控股direct holdings招股说明书prospectus中间汇率middle rate中期报告interim reporting重置成本replacement cost转租赁subleases准改组（美）quasi-reorbganization资本保全capital maintenance资本化价值capitalized value资本因素capital factor资产负债法asset/libility method存货转让价格inventory transfer price创立合并consolidation出租人会计accounting for leases-lessor持有/(产损益) holding gains losses持仓盈亏opsition gain and loss承租人会计accounting for leases-leasee成本回收法cost recovery method纵向合并Vertical integration综合变动general change子公司权益变change in ownership of a subsidiary 动子公司subsidiary company资源税resources tax成本法cost method财产信托会计fiduciary accounting（美）财产税property tax部分分摊法partial allocation不合并子公司unconsolidated subsidiaries 最低退休金负债（美）minimum liability 租赁leases租金rents表融资off-balance-sheet financing 比例合并（美）proportionate consolidtion 保证金法deposit method资本资产定价模型capital asset pricing model[编辑]成本会计成本会计会计术语名称英文名称关联业务往来国有资本经营预算制度能源审计投资中心利润中心酌量性费用中心收入中心固定成本标准成本中心作业成法直接人direct labor variance工成本差异直接材direct material variance料成本差异在产品work-in-process costing计价联产品joint products costing成本计算生产成accumulation process of procluction cost 本汇总程序制造费manufacturing expenses variance用差异实际成actual cost and estimated cost本与估计成本工资费salary costs allocation用分配成本曲cost curve线农业生agriculture production cost产成本原始成original cost and replacement cost本和重置成本工程施工成本直接成direct cost and indirect cost本与间接成本可控成controllable cost本制造费manufacturing expenses allocation用分配理论成theory cost and practice cost本与应辅助生auxiliary production cost allocation 产成本分配期间费用成本控procedure of cost control制程序成本记cost entry, cost recorder cost agenda 录成本计job costing method算分批法成本计算分步法直接人direct labor variance工成本差异成本控cost control method制方法内河运输成本生产费elements of production expenses用要素历史成historical cost and future cost本与未来成本可避免成本与avoidable cost and unavoidable cost 不可避免成本成本计cost period算期平均成avorage cost and individual cost 本与个别成本社会成society cost本铁路运输成本spoliage and defective work losses 失单位成unit cost and total cost本与总成本成本开allowable cost支范围沿海运输成本成本转cost transfer 账全面成total cost control本控制商品销cost of merchandise sold售成本价格差price variance 异汽车运输成本存置成holding cost or carrying cost 本已耗成expired cost and unex-pired cost 本与未耗成本航空运输成本相关成本与非relevant cost and irrelevant cost 相关成本因素分factor analysis approach析法目标成target cost本成本计group costing method算分类法远洋运输成本定额成norm cost本inter-period expenses allocation提费用分配计划成planned cost本数量差quantity variance 异燃料费fuel expenses allocation用分配定额成norm cost control system本控制制度定额管management norm 理可递延成本与deferrable cost and undeferrable cost 不可递延成本成本控standard of cost control制标准副产品by-product costing成本计算责任成responsibility cost 本生产损production loss accounting失核算生产成production cost 本预计成predicted cost 本成本结cost structure构房地产开发成本主要成prime costs and processing costs 本与加工成本决策成cost of decision making 本category costing method算品种法在产品work-in-process cost成本工厂成factory cost 本成本考cost assess 核制造费manufactruing expenses 用动力费power expenses allocation 用分配趋势分trend analysis approach析法成本计simple costing method算简单法责任成levels of responsibility cost 本层次对比分comparative analysis approach 析法约当产equivalent units method量比例法原始记original record 录可比产general product cost analysis 品成本分析预算成budgeted costs 本销售成cost of goods sold 本停工损loss on work stoppage 失等级产graded product costing品成本计算分散核算macro economic cost济成本综合费composite expenses allocation 用分配全部成absorption cost 本集中核算商品采merchandise procurement cost 购成本成本考cost examming target核指标闲置成idle cost本账面成cost of book value 本主要产品单位成本分析再生产cost of reproduction成本增量成incremantal cost 本成本控cost control 制全部产品成本分析成本流cost flow程内部成internal cost statement本报表成本计costing method算方法成本计costing objective算对象成本计costing unit算单位成本计情况分析成本计planned management system of cost 划管理体系成本计cost plan划成本会cost accounting 计成本核principle of costing算原则成本核cost accounting qrocedures算程序成本核costing account算成本成本核costing算成本归cost accumulation 集成本管cost management 理成本分cost analysis 析成本分ocst allocation 配成本分cost ledger类账成本分cost classifiction 类成本费用界限成本调cost adjustment 整成本差cost variance 异成本报costing report 告成本cost车间成workshop cost本厂内经济核算制internal business accounting system厂内结算价格internal settlement prices产品寿命周期成本product life cycle cost产品成本项目cost items of product产品成本技术经济分析产品成本计划the plan of product costs产品成本product cost产成品成本finished product cost财务成本与管理成本financial cost and manegement cost材料费用分配material costs allocation不可控成本uncontrollable cost标准成本控制制度standard cost control system标准成本standard cost比率分析法ration analysis apporach报告成本reporting cost半成品成本semi-finished product cost[编辑]管理会计管理会计会计术语名称英文名称绩效考评试点政治风险political risk再开票中心reinvoicing center现代管理会计专门方法special methods of modern management accounting现代管理会计modern management accounting 提前支付与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreignlnuertments跨国运转资本会计multinational working capitalmanagement跨国经营企业业绩评价multinational performanceevaluation经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend kemittances 公司内部贷款intercompany loans冻结资金转repatriating blocked funds移冻结资金保值maintaining the value of blockedfunds调整后的净现值adjusted net present value[编辑]企业财务会计企业财务会计会计术语名称英文名称管理层收购MBO预算实践应注意的问题平衡计分卡经济附加值热钱财务总监CFO预算外资金企业财务business finance期权市场option market期货市场future market可转让定期存单市场negotiable CDmarket 货币市场money market黄金市场gold market国有独资公司股份有限公司company limited by shares 股份两合公司limited pactnership 公司company二级市场security secondary market 独资企业sole proprietorship店头市场over-the -counter-market 承兑市场acceptance market拆借市场lending market财务制度financial regulations财务政策financial policy财务预测financial forecast财务控制financial control 金融市场financial market 财务决策financial decision 财务监督financial cupervision 财务计划financial planning 财务活动financial activities财务管理组织organization of financial management一级市场security primary market无限责任公司company of unlimited liability 外汇市场foreign exchange market 贴现市场dixcount market企业组织形式forms of enterprise organization财务管理职能the functions of finaneial management财务管理原则the principle of financial management财务管理内容the content of financial management财务管理目标financial managementobjectives财务管理环境financial management environment证券交易所stock exchange证券市场securities market资本市场capital market有限责任公司company of limited liability财务管理环节the cycle of financial managemten财务管理对象objects of financial management财务管理financial managment 财务分析financial analysis[编辑]会计总论会计总论会计术语名称英文名称配比原则matching旅游、饮食服务企业会计accounting of tourinsm and service施工企业会计accounting of constructionenterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercialenterprises权责发生制原则accrual basis农业会计accounting of agziculturalenterprises实现原则realization principle历史成本原则pringciple of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity所有者权益owners equity实质重于形式substance over form修正性惯例principlle of exceptions信息系统论information system perspective 相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accounting of finacial institutions 交通运输企accounting of communication and业会计transportation enterprises建设单位会计accounting of construction units 记账本位币recording currency计量属性measurement attributes及时性原则timeliness货币计量monetary measurement会计准则accounting standards会计主体accounting entity会计职业道德accounting professional ethics 会计职能functions of accounting会计预测accounting for ecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities 会计人员accounting personnels会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting 会计理论accounting theory会计控制accounting control会计决策accounting decision making 会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting admintstration会计分期accounting periods 会计对象accounting object会计等式accounting equation 会计本质nature of accounting 会计报表accounting statements 宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原则distinguishment oetween capital expenditure and revenueexpenditiure合并报表consolidated fiancial statements 管理活动论management activities perspective 管理会计management accounting管理工具论manegement tool perspective 股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle,GAAP公共会计public accounting工业会计accounting of industrial enterprises 个别报表individual statements高新技术企业会计accounting of high technologyenterprises负债liability费用expense反馈价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises对外报表external statements 对内报表internal statements 一致性原则consistency艺术论art perspective房地产开发企业会计accounting of real estateenterprises邮电通信企业会计accounting of post and telecommonication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财务会计原则finanicial accounting principles财务会计概念框架financial accounting conceptualframework财务会计financial accounting政府及非营利组织会计governmentai and non-profit organizationaccounting重要性原则materiality专用报表special purpose financialstatements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements 财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies[编辑]政府及非盈利组织会计政府及非盈利组织会计会计术语名称英文名称预算周转金public finance-budgetary revolvingfund预算举借债务public finance-debts 预算结余budget surplus中国预算会计governmental and non-profit oragnization accounting in China预拨款项appropriation in advance医院资产saaets of hospitals医院支出expenditures of hospitals医院预算管理办法hbdget management nethod ofhospital医院收入revenues of hospitals医院结余surplus of hospitals医院基金funds of hospitals医院会计制度accounting regulations ror hospitals 医院会计科目chart of accounts for hospitals医院会计报表分析analysis of accounting statements ofhospitals医院会计报表accounting statements of hospitals 医院会计hospital accounting医院负债liabilities of hospitals医院财务制度financial regulations for hospitals 一般预算支出general budget expenditure一般预算收入general budget revenue行政单位资产assets of governmental units行政单位支出expenditures of governmental units 行政单位暂付款prepayments of governmental units行政单位暂存款deposite payable of governmentalunits行政单位预算管理办法budget management method of governmental units行政单位收入revenues of governbmental units行政单位年终清理和结转yearend checking and closing of governmental units净资产net assets of governmental units行政单位经费支出fund expenditures of governmentalunits行政单位结余surplus of governmental units行政单位会计制度accounting regulations of governmental units行政单位会计报表分析analysis of accounting行政单位会计accounting of governmental units 行政单位固定基金fixed funds of governmental units 行政单位负债liabilities of governmental units行政单位财务规则financial rules of governmental units行政单位拨入经费appropriated funds of governmentalunits事业收入事业单位资产assets for non-profit organiz-ations事业单位专用基金special funds non-profit organizations事业单位支出expenditure of non-profit organization事业单位预算管理方式budget management methods for non-profit organyzation’s事业单位应缴款项agent funds and tax paybale non-profit organization事业单位收入revenue for non-profit organization事业单位流动资产current assets for non-profitorganizations事业单位净资产net assets for non-profit organizations事业单位loans non-profit organization事业单位结余surplus of non-profit gorganizaiton事业单位基金general funds non-profit organizations事业单位会计准则accounting standards for non-profitrganizations事业单位会计accounting for non-profit organizations事业单位固定资产fixed assets for non-profit organizations事业单位固定基金fixed funds non-profit organizations 事业单位负债liabilities for non-profit organizations事业单位对外投资outside investments for non-profitorganizations事业单位财务清算liquidation of non-profit organization 上缴上级支出payment to the higher authority上级补助收入grant from the higher authority其他收入miscellaneous gains科学事业单位资产scientific research instifutes’ass ets科学事业单位支出scientific research institutes’expenditures科学事业单位预算scientific research institutes’budgeting科学事业单位收入scientific research institutes’revenues科学事业单位结余scientific research institutes’surplus科学事业单位会计制度accointing regulations for scientific research instifutes科学事业单位会计报表分析scientific research institutes-analysis of accounting statements。