财务管理 Financial Management
 
　　(1)资金管理 Fund Management
 
　　财务收支计划 financial revenue and expenditure plan成品资金 finished-goods fund
 
　　储备资金storage fund
 
　　大修基金overhaul fund
 
　　定额流动资金 quota circulating fund
 
　　更新改造基金 renovation and reformation fund固定资产fixed assets
 
　　固定资金fixed fund
 
　　固定资金周转fixed fund turnover
 
　　后备基金reserve fund
 
　　货币资金monetary fund
 
　　结算资金 settlement fund
 
　　经营资金 operating fund
 
　　零基预算 zero-base budgeting; ZBB
 
　　流动资金 circulating fund
 
　　流动资金循环与周转circulating fund turnover流动资金周转率rate of circulating fund turnover企业基金 enterprise fund
 
　　清产核资 check-up assets and determination of funds生产发展基金 production development fund
 
　　生产资金 production fund
 
　　弹性预算 flexible budget; FB
 
　　新产品试制基金new product trial production fund折旧 depreciation
 
　　折旧基金 depreciation fund
 
　　折旧计划 depreciation plan
 
　　职工福利基金 workers and staff welfare fund职工奖励资金 workers and staff bonus fund专项资金special fund
 
　　专项资金计划 special fund plan
 
　　专用拨款 special appropriation
 
　　专用基金 special-purpose fund
 
　　专用借款special loan
 
　　资金fund
 
　　资金分析fund analysis
 
　　资金计划fund plan
 
　　资金周转fund turnover
 
　　(2)利润管理 Profit Management
 
　　本-量一利分析 cost-volume-profit analysis亏损loss
 
　　利润分配 profit distribution
 
　　利润分析 profit analysis
 
　　利润核算 profit calculation
 
　　利润计划 profit planning
 
　　利润率 rate of profit
 
　　利润上缴 profits turned over to the state利润总额total profit
 
　　目标利润target profit
 
　　扭亏增盈 reversing losses into profits
 
　　企业留利 profits retained by enterprise
 
　　销售利润sales profit
 
　　盈利profit
 
　　营业外收支 nonoperating revenue and expenditure营业性亏损 operating losses
 
　　政策性亏损 losses permitted by policy
 
　　资金占用费 fund possession cost
 
　　(3)税金 Tax
 
　　车船使用牌照税vehicle and vessel license plate tax城市房地产税urban real estate tax
 
　　工商税 industrial and commercial tax
 
　　工商所得税 industrial and commercial income tax关税 custom duty
 
　　国营企业所得税income lax on state-owned enterprise建筑税 construction tax
 
　　烧油特别税 special tax on oil burning
 
　　所得税income tax
 
　　外国企业所得税income tax concerning foreign enterprises盐税 salt tax
 
　　增值税 value added tax
 
　　中外合资经营企业所得税income tax concerning joint venture with Chinese and foreign investments(4)成本管理 Cost Management
 
　　边际成本 marginal cost
 
　　变动成本variable cost
 
　　标准成本standard cost
 
　　材料采购成本 cost of processed materials purchased产品车间成本 workshop cost of product
 
　　产品工厂成本 factory cost of product
 
　　产品销售成本 cost of goods sold
 
　　沉入成本 sunk cost
 
　　成本cost
 
　　成本分析cost analysis
 
　　成本核算 cost calculation
 
　　成本计划cast plan
 
　　成本控制cast control
 
　　成本预测 cast forecasting
 
　　定额成本norm cost
 
　　固定成本 fixed cost
 
　　机会成本 opportunity cost
 
　　计划成本planned cost
 
　　价值分析 value analysis； VA
 
　　可比产品成本 cost of comparable products
 
　　可比产品成本降低额reduced amount of cost of comparable products目标成本target cost
 
　　企业财产保险 business property insurance
 
　　生产费用production expenses
 
　　实际成本actual cost
 
　　(5)经济核算 Economic Calculation
 
　　厂级经济核算 economic calculation at the factory level费用支出效果核算calculation of the effect of expenses incurred工时消耗效果核算calculation of the effect of work-hour consumed经济核算基础工作basic work of economic calculation经济活动分析 economic activity analysis
 
　　经济效益指标 economic benefits indicators经济效益综合分析overall analysis of economic benefits内部结算价格 internal settlement price
 
　　企业内部计价结算internal pricing settlement企业内部经济合同economic contracts within an enterprise企业内部经济核算制economic calculation .system within an enterprise全面经济核算 overall economic calculation物资消耗效果核算calculation of the effect of materials consumed以收抵支、自计盈亏self-determination of profit or loss by charging expenses against revenue资金占用效果核算calculation of the effect of fund used(6)会计与审计 Accounting and Auditing
 
　　财经纪律 financial and economic discipline财经制度 financial and economic system
 
　　财务会计 financial accounting
 
　　成本会计 cost accounting
 
　　复式记账 double entry book keeping method管理会计managerial accounting
 
　　会计 accounting
 
　　会计报表 accounting statements
 
　　会计核算形式 forms of accounting calculation会计科目 accounting title
 
　　会计账簿 accounting books
 
　　内部控制 internal control
 
　　审计 auditing
 
　　责任会计 responsibility accounting