政府及非盈利组织会计术语英汉对照表


会计术语名称英文名称
事业单位会计accounting for non-profit organizations
行政单位会计accounting of governmental units
医院会计制度accounting regulations for hospitals
高等学校会计制度accounting regulations for institutions of higher learning
科学事业单位会计制度accounting regulations for scientific research institutes
行政单位会计制度accounting regulations of governmental units
事业单位会计准则accounting standards for non-profit organizations
医院会计报表accounting statements of hospitals
事业单位应缴款项agent funds and tax payable non-profit organization
行政单位会计报表分析analysis of accounting
医院会计报表分析analysis of accounting statements of hospitals
行政单位拨入经费appropriated funds of governmental units
预拨款项appropriation in advance
事业单位资产assets for non-profit organizations
行政单位资产assets of governmental units
医院资产assets of hospitals
高等学校预算管理方式budget management method of colleges and universities
行政单位预算管理办法budget management method of governmental units
医院预算管理办法budget management method of hospital
事业单位预算管理方式budget management methods for non-profit organizations
预算结余budget surplus
财政总预算会计制度budgetary accounting regulations for public finance
医院会计科目chart of accounts for hospitals
高等学校会计colleges and universities accounting
高等学校会计报表分析colleges and universities analysis of accounting statements
高等学校资产colleges and universities assets
高等学校支出colleges and universities expenditures
高等学校负债colleges and universities liabilities
高等学校凈资产colleges and universities net assets
高等学校收入colleges and universities revenues
高等学校结余colleges and universities surplus
事业单位流动资产current assets for non-profit organizations
行政单位暂存款deposit payable of governmental units
事业单位支出expenditure of non-profit organization
资金调拨支出expenditure on allocated and transferred fund
财政周转金支出expenditure on revolving fund
专用基金支出expenditure on special purpose fund
行政单位支出expenditures of governmental units
医院支出expenditures of hospitals
国家决算final accounts of state revenue and expenditure
高等学校财务制度financial regulations for colleges and universities
医院财务制度financial regulations for hospitals
科学事业单位财务制度financial regulations for scientific research institutes
行政单位财务规则financial rules of governmental units
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
行政单位固定基金fixed funds of governmental units
基金预算支出fund budget expenditure
基金预算收入fund budget revenue
行政单位经费支出fund expenditures of governmental units
医院基金funds of hospitals
一般预算支出general budget expenditure
一般预算收入general budget revenue
事业单位基金general funds non-profit organizations
中国预算会计governmental and non-profit organization accounting in China
上级补助收入grant from the higher authority
财政补助收入grant from the state
对附属单位补助grant to the auxiliary organization
医院会计hospital accounting
财政周转金收入income from revolving fund
事业单位负债liabilities for non-profit organizations
行政单位负债liabilities of governmental units
医院负债liabilities of hospitals
事业单位财务清算liquidation of non-profit organization
事业单位借入款项loans non-profit organization
其他收入miscellaneous gains
事业单位凈资产net assets for non-profit organizations
行政单位凈资产net assets of governmental units
经营支出operating expense
经营收入operating revenue
事业单位对外投资outside investments for non-profit organizations
附属单位缴款payment from the auxiliary organization
上缴上级支出payment to the higher authority
行政单位暂付款prepayments of governmental units
资金调拨收入proceeds from allocated and transferred fund
专用基金收入proceeds from special purpose fund
财政总预算会计public finance budgetary accounting
财政总预算会计年终清理public finance budgetary accounting-year-end checking
财政总预算会计年终结账public finance budgetary accounting-year-end closing
财政支出public finance expenditure
财政资产public finance-assets
预算周转金public finance-budgetary revolving fund
财政性存款public finance-cash in bank
预算举借债务public finance-debts
财政负债public finance-liabilities
财政凈资产public finance-net assets
财政收入public finance-revenue
财政周转基金public finance-revolving fund
拨入专款restricted appropriation
事业单位收入revenue for non-profit organization
行政单位收入revenues of governmental units
医院收入revenues of hospitals
科学事业单位会计scientific research institute accounting
科学事业单位资产scientific research institutes' assets
科学事业单位预算scientific research institutes' budgeting
科学事业单位支出scientific research institutes' expenditures
科学事业单位收入scientific research institutes' revenues
科学事业单位结余scientific research institutes' surplus
科学事业单位会计报表分析scientific research institutes-analysis of accounting statements
科学事业单位成本费用管理scientific research institutes-cost management
事业单位专用基金special funds non-profit organizations
国家预算state budget
基金预算结余surplus of fund budget
行政单位结余surplus of governmental units
医院结余surplus of hospitals
事业单位结余surplus of non-profit organization
专用基金结余surplus of special purpose funds
中华人民共和国预算法the budget law of the people’s Republic of China
行政单位年终清理和结转yearend checking and closing of governmental units
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Date published: Tue, 19 Mar 2024 04:49:58 -0400
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