会计英语资产负债表及利润表
英语会计报表术语翻译
会计报表术语英译
采自某企业——
资产负债表：balance sheet
流动资产：current assets
现金：cash on hand
银行存款：cash in bank
短期投资：marketable securities
应收票据：note receivable
应收账款：account receivable
减坏账准备：less provision for debtors
预付账款：advances to suppliers
其他应收款：other receivable
内部往来：inter-company current account
待摊费用：prepaid expenses
存货：inventories
存货跌价准备：provision for loss on realization
一年到期的长期投资：long-term investment due within one year 其他流动资产：other current assets
流动资产合计：total current assets
长期投资：long term investment
长期股权投资：long term investment-stocks
长期债权投资：long-term investment - debentures
长期应收款；receivables over one year
固定资产：fixed assets
固定资产原价：fixed assets-original costs
累计折旧：accumulated depreciation
会计英语资产负债表及利润表知识交流
•会计报表中英文对照
Accounting
1. Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc.
2. Objectives of financial reporting: 财务报告的目标
Financial reporting should:
(1) Provide information that helps in making investment and credit decisions.
(2) Provide information that enables assessing future cash flows.
(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.
会计英语对照表
盛年不重来，一日难再晨。及时宜自勉，岁月不待人。
会计相关词语中英文对照表
英文缩写英文全称中文解释
JV Joint Venture 中外合资企业
WOFE Wholly Owned Foreign Enterprise 外商独资企业
FIE Foreign Invested Enterprise 外商投资企业
MNC Multi-national Company 多国公司/跨国公司GDP Gross Domestic Product 国内生产总值
GNP Gross National Product 国民生产总值
Nominal GNP Nominal Gross National Product 名义国民生产总值
Real GNP Real Gross National Product 实际国民生产总值
P&L Profit & Loss Statement 利润表/损益表
B/S Balance Sheet 资产负债表
C/F Cash flow Statement 现金流量表
权益变动表
Equity Movement Statement of changes in owners’
equity
Dr: Debit 借方
Cr: Credit 贷方
BGT/Bgt. Budget 预算数
MGT/mgt Management 管理
ACT/Act. Actual 实际数
VS. Versus 比较
MGT/mgt．Management 管理
FY Fiscal Year 财政年度
etc et cetra 等等
per 有关，按照
会计英语知识点汇总
会计英语知识点汇总
会计英语是指与会计相关的英语词汇、表达方式以及专业术语。随着国际间经济交流的日益频繁和全球化进程的加快，掌握会计
英语成为了很多专业人士的必备技能。本文将梳理一些常见的会
计英语知识点，以帮助读者更好地理解和运用这些术语。
一、财务报表
1. Balance Sheet（资产负债表）：用于反映企业在特定日期的
资产、负债和所有者权益的情况。
2. Income Statement（利润表）：反映企业在一定期间内的收入、费用和净利润。
3. Cash Flow Statement（现金流量表）：按照企业的经营、投
资和筹资活动分类，反映现金的流入和流出。
4. Statement of Retained Earnings（留存收益表）：展示企业在
一定期间内的净利润留存情况。
二、会计核算
1. Accounting Equation（会计等式）：Assets（资产）= Liabilities（负债）+ Owner's Equity（所有者权益），反映了企业
财务状况的基本平衡关系。
2. Depreciation（折旧费用）：用于反映资产价值随时间的减少。
3. Accrual Accounting（权责发生制）：将收入和费用与实际发
生的时间匹配，而非支付和收入的时间。
4. Double-entry Bookkeeping（复式记账法）：每笔交易必须同
时记录借方和贷方的金额。
5. Financial Ratios（财务比率）：用于分析企业财务状况和经
营绩效的指标，包括盈利能力、杠杆比率、偿债能力等。
会计英语词汇大全
会计英语词汇大全
payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度
accountant genaral 会计主任
account balancde 结平的帐户
account bill 帐单
account books 帐
account classification 帐户分类
account current 往来帐
account form of balance sheet 帐户式资产负债表
account form of profit and loss statement 帐户式损益表
account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
account title 帐户名称，会计科目
accounting year 或financial year 会计年度
accounts payable ledger 应付款分类帐
Accounting period（会计期间）
are related to specific time periods ,typically one year（通常是一年)
资产负债表：balance sheet 可以不大写b
利润表：income statements (or statements of income)
会计英语
balance sheet 资产负债表accounts receivable 应收账款
income statement 利润表accounts payable 应付账款
trial balance 试算表journal 日记账
double-entry 复式记账subsidiary ledger 辅助分类账
sales slip 销售发票general ledger 总分类账
fees earned 服务费收入commissions revenue佣金收入
rent revenue 租金收入fares earned 旅费收入
wages expense 工资rent expense 租金
utilitis expense 水电费supplies expense 用品费用miscellaneous expense杂项费用cash 库存现金
accounts receivable 应收账款merchandise inventory 商品存货
prepaid expenses 预付款项building 厂房
equipment 设备trademarks 商标
patents 专利copyrights 版权
goodwill 商誉software 软件
notes payable 应付票据wages payable 应付工资
unearned revenues预收收入premium 费用
purchase 购买prepaid 预付
dividend 股利on credit赊账，记账
sale 销售inventory 库存
invest 投资insurance 保险
资产负债表和损益表的财务英语术语
资产负债表和损益表的财务英语术语
资产负债表是Balance Sheet
损益表是income statement
资产assets
流动资产：current asset
现金cash
银行存款bank deposit
有价证券security
应收票据notes receivable
应收帐款accounts receivable
减：坏帐准备allowance for bad account
预付货款prepaid cash
其它应收款other accounts recivable
待摊费用deferred expense
存货inventory
减：存货变现损失准备
一年内到期的长期存款long-term deposit in one year 其它流动资产other current assets
流动资产合计total current assets
长期投资: long-term investment
长期投资
一年以上的投资款项investment over 1year
固定资产：fixed assets
固定资产原价original price
减：累计折旧accumulated depreciation
固定资产净值net book value
融资租入固定资产原值
减：累计折旧accumulated depreciation
融资租入固定资产净值
固定资产清理disposal of fixed assets
在建工程：
在建工程construction-in-progress
无形资产：intangible assets
场地使用权leasehold
会计英语名词解释
1、 assets（资产）：economic resources owned by the business that will benefit future operations.GAAP requires they are valued at cost,not market value.
2、 Liabilities(负债):liabilities refer to the past transactions,the current obligations formed through the fulfillment of the duty will be outflow of economic benefits. are debets,the person or persons to whom they are owed are called creditors.
3、Shareholders’ (所有者权益)：Creditors have legal priority over the owners’claims.the shareholders’equity equity is the residual amount.
4、 Revenues(收入)：are increases in stockholders’equity resulting from the costs of selling
goods,rending services or performing other business activities 5、 Expenses(费用)：are decreases in stockholders’equity resulting from the costs of selling
会计类英语单词
会计类英语单词
一、导言
英语作为国际通用语言，在现代社会中扮演着重要的角色。学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。
二、常用会计类英语单词
1. Accountant：会计师
2. Accrual：应计
3. Asset：资产
4. Audit：审计
5. Balance sheet：资产负债表
6. Budget：预算
7. Depreciation：折旧
8. Equity：股本
9. Expense：费用
10. Financial statement：财务报表
11. Income statement：利润表
12. Interest：利息
13. Ledger：总账
14. Liabilities：负债
15. Profit：利润
16. Revenue：收入
17. Tax：税收
18. Trial balance：试算平衡表
19. Wage：工资
20. Working capital：营运资本
三、对会计类英语单词的进一步解读
1. Accountant（会计师）
Accountant指的是负责处理和记录财务和税务事务的专业人员。他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。
2. Accrual（应计）
Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。
3. Asset（资产）
Asset是指企业所拥有的有形或无形的东西，具有经济价值。资产可以包括现金、股票、土地、建筑物等。
三大财务报表英文版模板
三大财务报表英文版模板三大财务报表的英文版模板如下：
1. 资产负债表（Balance Sheet）
项目金额
Assets
Cash
Accounts Receivable
Inventory
Fixed Assets
Intangible Assets
Total Assets
Liabilities
Accounts Payable
Long-Term Liabilities
Total Liabilities
Owner's Equity
Total Liabilities and Owner's Equity 2. 利润表（Income Statement）
项目金额
Sales or Revenues
Cost of Goods Sold
Operating Expenses
Interest Expense
Income from Operations
Net Income
3. 现金流量表（Statement of Cash Flows）
项目金额
Operating Activities
Net Income
Adjustments to Reconcile Net Income to Net Cash from Operating Activities
Net Cash from Operating Activities
Investing Activities
Net Cash from Investing Activities
Financing Activities
Net Cash from Financing Activities
会 计 科 目 英 语 对 照
会计科目英语词汇
accountant general 会计主任
account balance 结平的帐户
account bill 帐单
account books 帐
account classification 帐户分类
account current 往来帐
account form of balance sheet 帐户式资产负债表
account form of profit and loss statement 帐户式损益表
account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
account title 帐户名称，会计科目
accounting year 或financial year 会计年度
accounts payable ledger 应付款分类帐
Accounting period（会计期间）
are related to specific time periods ,typically one year（通常是一年)
资产负债表：balance sheet 可以不大写b
利润表：Income statements (or statements of income)
利润分配表：Retained earnings
现金流量表：Cash flows
1，部门的称谓
市场部Marketing
销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource
会计英语文章
会计英语文章
会计英语作为一种国际商业语言,其重要性日益显现。下面是店铺带来的，欢迎阅读!
会计英语文章1
一、损益表INCOME STATEMENT
Aggregate income statement 合并损益表
Operating Results 经营业绩
FINANCIAL HIGHLIGHTS 财务摘要
Gross revenues 总收入/毛收入
Net revenues 销售收入/净收入
Sales 销售额
Turnover 营业额
Cost of revenues 销售成本
Gross profit 毛利润
Gross margin 毛利率
Other income and gain 其他收入及利得
EBITDA 息、税、折旧、摊销前利润(EBITDA)
EBITDA margin EBITDA率
EBITA 息、税、摊销前利润
EBIT 息税前利润/营业利润
Operating income(loss) 营业利润/(亏损)
Operating profit 营业利润
Operating margin 营业利润率
EBIT margin EBIT率(营业利润率)
Profit before disposal of investments 出售投资前利润
Operating expenses: 营业费用：
Research and development costs (R&D) 研发费用
marketing expensesSelling expenses 销售费用
Cost of revenues 营业成本
Selling Cost 销售成本
会计财务的专业英语词汇资产负债表现金流量表试算平衡表
一、完整英文版资产负债表、利润表及现金流量表
（一）资产负债表Balance Sheet
项目ITEM
货币资金Cash
短期投资Short term investments
应收票据Notes receivable
应收股利Dividend receivable
应收利息Interest receivable
应收账款Accounts receivable
其他应收款Other receivables
预付账款Accounts prepaid
期货保证金Future guarantee
应收补贴款Allowance receivable
应收出口退税Export drawback receivable
存货Inventories
其中：原材料Including:Raw materials
产成品(库存商品) Finished goods
待摊费用Prepaid and deferred expenses
待处理流动资产净损失Unsettled G/L on current assets
一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets
流动资产合计Total current assets
长期投资：Long-term investment：
其中:长期股权投资Including long term equity investment
长期债权投资Long term securities investment
会计英语名词解释
1、assets（资产）：economic
resources owned by the business that will benefit future
operation,GAAP requires they
are valued at cost,not
marketvalue.
2、Liabilities(负债):are
debets,the person or persons to whom they are owed are called
creditors.
3、Shareholders’equity(所有者权
益)：Creditors have legal
priority over the
owners’claims.the
shareholders’equity is the
residual amount.
4、Revenues(收入)：are increases
in stockholders’equity
resulting from the costs of
selling goods,rending services
or performing other business
activities
5、Expenses(费用)：are decreases
in stockholders’equity
resulting from the costs of
selling goods,rending services
er performing other business
activities.
6、Balance sheet(资产负债表)：is a
常见资产负债表英语词汇
常见资产负债表英语词汇
资产类（Assets）
- 流动资产（Current Assets）
- 非流动资产（Non-current Assets）
- 货币资金（Cash and Cash Equivalents）
- 应收账款（Accounts Receivable）
- 存货（Inventory）
- 预付款项（Prepayments）
- 其他应收款（Other Receivables）
- 固定资产（Fixed Assets）
- 投资性房地产（Investment Properties）
- 在建工程（Construction in Progress）
- 长期股权投资（Long-term Equity Investments）- 长期债权投资（Long-term Debt Investments）
负债类（Liabilities）
- 流动负债（Current Liabilities）
- 非流动负债（Non-current Liabilities）
- 短期借款（Short-term Borrowings）
- 应付账款（Accounts Payable）
- 预收款项（Advance Receipts）
- 应付职工薪酬（Employee Benefits Payable）
- 应交税费（Taxes Payable）
- 长期借款（Long-term Borrowings）
- 长期应付款（Long-term Payables）
- 应付利息（Interest Payable）
所有者权益类（Equity）
- 实收资本（Paid-in Capital）
英语会计报表术语翻译
英语会计报表术语翻译(总14页)
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会计报表术语英译
采自某企业——
资产负债表：balance sheet
流动资产：current assets
现金：cash on hand
银行存款：cash in bank
短期投资：marketable securities
应收票据：note receivable
应收账款：account receivable
减坏账准备：less provision for debtors
预付账款：advances to suppliers
其他应收款：other receivable
内部往来：inter-company current account
待摊费用：prepaid expenses
存货：inventories
存货跌价准备：provision for loss on realization
一年到期的长期投资：long-term investment due within one year 其他流动资产：other current assets
流动资产合计：total current assets
长期投资：long term investment
长期股权投资：long term investment-stocks
长期债权投资：long-term investment - debentures
长期应收款；receivables over one year
固定资产：fixed assets
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会计报表中英文对照
Accounting
1.Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly,to the information provided by a business enterprise’s accounting system----that is,information about an enterprise’s resources, obligations, earnings,etc.
2.Objectives of financial reporting:财务报告的目标
Financial reporting should:
(1) Provide information that helps in making investment and credit decisions.
(2) Provide information that enables assessing future cash flows.
(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.
3. Basic accounting assumptions 基本会计假设
(1) Economic entity assumption会计主体假设
This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.
(2) Going concern assumption 持续经营假设
This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.
This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.
This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.
(3) Time period assumption 会计分期假设
This assumption assumes that the economic life of a business can be divided
into artificial time periods.
The most typical time segment = Calendar Year
Next most typical time segment =Fiscal Year
(4) Monetary unit assumption 货币计量假设
This assumption states that only transaction data that can be expressed in
terms of money be included in the accounting records,and the unit of measure remains relatively constant over time in terms of purchasing power.
In essence,this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.
This assumption provides support for the "Historical Cost" principle.
4.Accrual-basis accounting 权责发生制会计
5.Qualitative characteristics 会计信息质量特征
(1) Reliability可靠性
For accounting information to be reliable,it must be dependable and
trustworthy.
Accounting information is reliable to the extend that it is:
Verifiable:means that information has been objectively determined,arrived at, or created.More than one person could consider the facts of a situation and reach a similar conclusion.