政府及非盈利組織會計術語英漢對照表


會計術語名稱英文名稱
事業單位會計accounting for   non-profit organizations
行政單位會計accounting of   governmental units
醫院會計制度accounting   regulations for hospitals
高等學校會計制度accounting   regulations for institutions of higher learning
科學事業單位會計制度accounting   regulations for scientific research institutes
行政單位會計制度accounting   regulations of governmental units
事業單位會計準則accounting   standards for non-profit organizations
醫院會計報表accounting   statements of hospitals
事業單位應繳款項agent funds and   tax payable non-profit organization
行政單位會計報表分析analysis of   accounting
醫院會計報表分析analysis of   accounting statements of hospitals
行政單位撥入經費appropriated   funds of governmental units
預撥款項appropriation in   advance
事業單位資產assets for   non-profit organizations
行政單位資產assets of   governmental units
醫院資產assets of   hospitals
高等學校預算管理方式budget   management method of colleges and universities
行政單位預算管理辦法budget   management method of governmental units
醫院預算管理辦法budget   management method of hospital
事業單位預算管理方式budget management methods for   non-profit organizations
預算結餘budget surplus
財政總預算會計制度budgetary   accounting regulations for public finance
醫院會計科目chart of   accounts for hospitals
高等學校會計colleges and   universities accounting
高等學校會計報表分析colleges and universities analysis of accounting statements
高等學校資產colleges and   universities assets
高等學校支出colleges and   universities expenditures
高等學校負債colleges and   universities liabilities
高等學校凈資產colleges and   universities net assets
高等學校收入colleges and   universities revenues
高等學校結餘colleges and universities surplus
事業單位流動資產current assets for non-profit   organizations
行政單位暫存款deposit payable of governmental units
事業單位支出expenditure of non-profit organization
資金調撥支出expenditure on allocated and   transferred fund
財政周轉金支出expenditure on   revolving fund
專用基金支出expenditure on   special purpose fund
行政單位支出expenditures of governmental units
醫院支出expenditures of   hospitals
國家決算final accounts of state revenue and   expenditure
高等學校財務制度financial   regulations for colleges and universities
醫院財務制度financial   regulations for hospitals
科學事業單位財務制度financial   regulations for scientific research institutes
行政單位財務規則financial rules of governmental units
事業單位固定資產fixed assets for   non-profit organizations
事業單位固定基金fixed funds   non-profit organizations
行政單位固定基金fixed funds of   governmental units
基金預算支出fund budget   expenditure
基金預算收入fund budget   revenue
行政單位經費支出fund   expenditures of governmental units
醫院基金funds of   hospitals
一般預算支出general budget expenditure
一般預算收入general budget revenue
事業單位基金general funds   non-profit organizations
中國預算會計governmental and non-profit organization accounting in China
上級補助收入grant from the   higher authority
財政補助收入grant from the state
對附屬單位補助grant to the   auxiliary organization
醫院會計hospital   accounting
財政周轉金收入income from   revolving fund
事業單位負債liabilities for   non-profit organizations
行政單位負債liabilities of   governmental units
醫院負債liabilities of   hospitals
事業單位財務清算liquidation of   non-profit organization
事業單位借入款項loans non-profit   organization
其他收入miscellaneous   gains
事業單位凈資產net assets for   non-profit organizations
行政單位凈資產net assets of   governmental units
經營支出operating   expense
經營收入operating   revenue
事業單位對外投資outside   investments for non-profit organizations
附屬單位繳款payment from the   auxiliary organization
上繳上級支出payment to the   higher authority
行政單位暫付款prepayments of governmental units
資金調撥收入proceeds from   allocated and transferred fund
專用基金收入proceeds from   special purpose fund
財政總預算會計public finance   budgetary accounting
財政總預算會計年終清理public finance budgetary   accounting-year-end checking
財政總預算會計年終結賬public finance   budgetary accounting-year-end closing
財政支出public finance   expenditure
財政資產public   finance-assets
預算周轉金public   finance-budgetary revolving fund
財政性存款public   finance-cash in bank
預算舉借債務public   finance-debts
財政負債public   finance-liabilities
財政凈資產public   finance-net assets
財政收入public   finance-revenue
財政周轉基金public   finance-revolving fund
撥入專款restricted   appropriation
事業單位收入revenue for   non-profit organization
行政單位收入revenues of   governmental units
醫院收入revenues of   hospitals
科學事業單位會計scientific   research institute accounting
科學事業單位資產scientific   research institutes' assets
科學事業單位預算scientific   research institutes' budgeting
科學事業單位支出scientific   research institutes' expenditures
科學事業單位收入scientific   research institutes' revenues
科學事業單位結餘scientific   research institutes' surplus
科學事業單位會計報表分析scientific   research institutes-analysis of accounting statements
科學事業單位成本費用管理scientific   research institutes-cost management
事業單位專用基金special funds   non-profit organizations
國家預算state budget
基金預算結餘surplus of fund   budget
行政單位結餘surplus of   governmental units
醫院結餘surplus of   hospitals
事業單位結餘surplus of   non-profit organization
專用基金結餘surplus of   special purpose funds
中華人民共和國預演算法the budget law   of the people’s Republic of China
行政單位年終清理和結轉yearend checking   and closing of governmental units
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