Accounting and Economic Terms in Chinese and Japanese

Hope this can help ESL students or English-speaking students learning Chinese and Japanese doing commerce-related subjects. This list will grow in the next two and a half years (fingers-crossed I won't give up halfway). I'm going to upload Chinese first simply because Chinese online dictionaries have more content than Japanese online dictionaries and hence I can find the Chinese equivalents much faster. Most words come from Nciku.com, and then I did a 百度 search for those that are Australian-specific or not in the dictionary (such as organisation names etc.)

Chapter 1 Accounting Principles

account payable应付账款〈款项〉

account receivable应收［未收］账款

accounting 会计 

accounting entity 会计个〈实〉体；会计核算单位 

accounting equation会计平衡〈等式〉

accounting period 会计〈记账〉期间；核算期；会计年度 

accrual basis of accounting 权责发生制会计制

assets 资产 

auditing    审计［学］；查账 

Australian Accounting Standards Board (AASB) 澳大利亚会计准则委员会（有）

balance sheet资产负债表

capital资本 

capitalized资本化的 

cash flow statement -现金流量表

certified practising accountant -澳大利亚注册会计师

chartered accountant (CA) 特许会计师 

company 公司 

conservatism principle稳健原则  

cost principle  成本原则 

drawings 

e-business电子商务 

e-commerce  电子商务

equity股权  

expenses费用，支出 

fair value公允价值，公平价格

financial accounting    财务会计〈核算〉 

Financial Reporting Council (FRC) 

financial statements -财务报表

generally accepted accounting principles (GAAP) 公认的财会原则

going concern principle 继续经营原则

income收入 

income recognition principle收入确认原则

income statement 收益表,损益表

International Accounting Standards (IASs) -国际会计准则〔标准〕

International Accounting Standards Board (IASB) 国际会计标准委员会 -

International Financial Reporting Standards (IFRSs) 国际财务报告准则 

liabilities债务 

management accounting 管理会计 

matching principle配合〈比〉原则，（收支）对应原则

net loss净损，净亏；净损耗

owners’ equity

partnership合伙人身份

profit recognition principle 

proprietorship所有权；业主（所有）权

revenue 岁入

revenue recognition principle

shareholder 股东

statement of changes in equity 综合股本变动表

statement of financial performance – see income statement

statement of financial position – see for balance sheet

transaction 交易

written off 注销 

Chapter 1 Economics

Absolute advantage 绝对优势〈有利〉

Allocative efficiency 分配效率

Capital accumulation 资本累积

Comparative advantage 比较利益，相对有利条件，相对优势

Dynamic comparative advantage 动态比较优势

Economic growth 经济成长；经济增长

Firm 公司

Marginal benefit 边际利益, 边际收益

Marginal benefit curve 边际收益曲线

Marginal cost 边际成本（增加生产量一个单位所需经费）

Market 市场

Money 金钱

Opportunity cost 机会成本

Preferences 偏爱

Production efficiency 生产效率

Production possibilities frontier 生产可能性曲线

Property rights    财产权

Technological change 科学技术进步