银行对账单英文翻译
银行流水单翻译词汇汇总
银行流水单翻译词汇汇总文档编制序号：[KK8UY-LL9IO69-TTO6M3-MTOL89-FTT688]中国各大银行名称缩写中国建设银行——CCB(China Constuction Bank)中国农业银行——ABC(Agricultural Bank of China)中国工商银行——ICBC(Industrial and Commercial Bank of China) 中国银行——BOC（Bank of China)中国民生银行——CMBC（China Minsheng Banking Co., Ltd）招商银行——CMB(China Merchants Bank Ltd)兴业银行——CIB (Industrial Bank Co., Ltd)北京市商业银行——已经改名北京银行——BOB(Bank of Beijing)交通银行——BCM(Bank of Communications)中国光大银行——CEB(Chian Everbright Bank)中信银行——(cvbnm` 广东发展银行——GDB(Guangdong Development Bank)上海浦东发展银行——SPDB/SPDBank(Shanghai Pudong Development Bank)深圳发展银行——SDB(Shenzhen Development Bank)中国银行新线借记卡历史交易明细清单Debit card transaction details history list交易区间： 2012/06/01 至 2012/12/01 Trading range: to打印日期： 2012/12/17 打印网点: 11111 打印柜员：33333Print date: Print branches:Print teller: Account number: Customer number:账户名：王三Account name: WANG SAN开户日期： 2012/01/04 开户行： 88881Account opening date: Deposit bank:产品大类： 5500 产品子类： 1999Product Line: Subclass:起息日： 2012/01/12 到期日：Value date: Expiry date:存折号：货币号：Bankbook number: Currency number:交易日网点交易代码货币号交易金额交易余额摘要Trade date Branches Trade code Currency number Transaction amount Account balance Abstract交易类别对方账号Trade type Reciprocal account number账户基本信息：Account basic information；副卡：Vice card；灵退:Spiritual retreat;中心合并：Center consolidation借记卡：Debit?card；明细对账单：Detailed?statement；中国农业银行：ABC；积分：Integration；存入：Deposited；支出：Expenditure；中心入账：网银转账：Online?bank?transfer郑州银行个人客户交易对账单：Zhengzhou bank individual customer trading statements；凭证类型：Credential type；交易部门：Trading department现支Cash withdrawal电费：Electricity charges；消费：Consumption；批量业务：Volume business；发生额：Amount；水费：Water charges；网上银行：E-bank；柜面交易：Counter transaction；汇款：Remittance；网转：Network transfer；现存：Extant；操作员：Operator；利息税：Interest tax；通知种类/发行代码：Notification types / Issue code；余额：Balance；交易代码：Trading Symbol；钞汇：Banknote exchange；授权柜员号：Authorized teller number；操作地区：Operating area。
ACCA F8 术语翻译
序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法,学)研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析(法,学)研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certifiedaccounts(ACCA)特计的证(经执业的结社 (ACCA)20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计(查帐)员的抚养责任40 auditors' report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 chinese walls chinese 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐)员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度 (数据管理系统)92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessmentof control risk控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对 (牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alonemicrocomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computersystemsIAPS 1002 CIS 环境-(与主机)联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in theaudit of small entities在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date在平衡 sheeet 日期後面的信息家电 10 事件156 IFAC's code of ethics for professionalaccountantsIFAC's 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计(查帐)员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires(ICEQs)内部控制评价调查表171 internal control questionnaires (ICQs) 内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standardsboard (IAASB)国际的审计和保证标准登船 (IAASB)175 international auditing practice statements(IAPSs)国际的审计实务声明 (IAPSs)176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC)177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters withthose charge governance审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating toentities using service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additionalconsiderations for specific itemsisa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internalauditingisa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors' report on financialstatements财务报表上的 isa 700 审计(查帐)员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documentscontaining audited financial statementsisa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financialstatementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entity's business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐)员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售(货)制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpectedrelationships可重视的 (市价)波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity andindependence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity andobtaining professional work声明 3: 广告法(学) ，宣传和获得专业性工作324 statement 5:changes in professionalappointment声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
银行明细对账单相关翻译
银行相关翻译银行卡类型 Card Type银行卡号 Card No借记卡 Debit Card贷记卡 Credit Card定期账户 Time deposit活期账户 Savings Account活期一本通 Passbook of Current Savings 普通活期存折 Regular Passbook saving 定期一本通 Passbook of Time Deposit零存整取 Installment Time Deposit教育储蓄 Education Saving存本取息 Interest Withdraw Time Deposit 准贷记卡 Quasi Credit Card账号 Account No./Acc. No.余额 Balance余额查询 Balance Enquiry存单序号 CD No.收入金额 credit支出金额 Debit业务摘要 Memo人民币 RMB美元 USD乙钞 B Cash转账明细 Transfer details日元 JPY加拿大元 CAD澳大利亚元 AUD瑞士法郎 CHF新加坡元 SGD现钞 Cash现汇 Remit手续费 Service Charge转账类型 Transfer Type转账状态 Transfer Status可用额度 Available Credit预约日期 Submit Date指定转账日期 Schedule Date提交 Submit整存整取支取 Lump Sum Time Deposit Withdraw通知存款支取 Call Deposit Transfer存折 Passbook存单 CD存本取息（利息）支取本币最低还款额 RMB Minimal Payment本币全额金额 RMB Total amount due外币最低还款额 Foreign Currency Minimal Payment 外币全额金额 Foreign Currency Total Payment账户信用额度 Credit limit可用额度 Available Credit原交易金额 Original Amount交易地点 Transact at本币存入合计 RMB total Credit人民币还款 RMB Payment美元还款 USD Payment还款方式 Payment method记账日期 Booked Date上次结算日 Previous settlement Date信用卡还款 Credit card payment自助还款服务 Self Service Payment 到期还款日 Due Date全额还款金额 Total Due最低还款金额 Minimal Payment Amount住宅地址 Address居住年限 Period of Resident住宅邮编 Zip Code住宅电话 Resident Phone区号 Region电话号码 Phone no.分机号 ext手机号码 Mobile Phone电子邮箱 Email供养人数 House hold账单缴付 Bill Payment缴费地区 payment region缴费类型 payment type缴费日期 payment Date缴费详细信息 payment detail截止日期 Due Date交费日期 Transfer Date机主姓名 owner name手机正常话费 basic fee信息费 Information fee安全电子邮件 security email 收件箱 Inbox发邮件 Send mail发件箱 Outbox标题 subject发信人 sender接收日期 receive date删除 delete邮件详细内容 mail content发送日期 send dateBanque de construction de Chine 建设银行的流水清单个人活期一本通帐户明细 Personal current account detail list liste détaillée de compt e courant personnel打印柜员号printed teller sequence numbernuméro imprimé de caissier交易日期 trade /transaction datedate de l’opération摘要 abstractextrait交易金额transaction amountmontant de l'o pération账号余额 account balancesolde du compte对方账号 reciprocal account number numéro de compte réciproqueRBS流水查询 RBS Transaction inquiry enquête de transaction终端 terminalTerminal柜员 tellercaissier交易码 transaction code Code de transaction工作站 workstation。
财务会计翻译专业术语
这是每章后面的词汇表，请各章译者按此词汇统一翻译专业术语。
有些词汇可能有多于一个常见的译文，请按照第一个译文翻译。
第一章p25Accounting 会计Annual report 年度报告Assets 资产Auditor’s report 审计报告Balance sheet 资产负债表Basic accounting equation 基本会计等式Certified Public Accountant (CPA) 注册会计师Common stock 普通股Comparative statements 比较报表Corporation 股份公司Dividends 股利Expenses 费用Income statement 收益表，利润表Liabilities 负债Management discussion and analysis (MD&A) 管理层讨论和分析Net income 净收益Net loss 净损失Notes to the financial statements 财务报表附注Partnership 合伙企业Retained earnings 留存收益Retained earnings statement 留存收益表Revenue 收入Sarbanes-Oxley Act 萨班斯－奥克斯利法案Sole proprietorship 独资企业Statement of cash flows 现金流量表Stockholders’ equity 股东权益第二章p74Classified balance sheet 分类资产负债表Comparability 可比性Conservatism 稳健性Consistency 一致性，一贯性Cost principle 成本原则Current assets 流动资产Current liabilities 流动负债Current ratio 流动比率Debt to total assets ratio 资产负债率，负债比率Earnings per share (EPS) 每股收益Economic entity assumption 经济主体假设，会计主体假设Financial Accounting Standards Board (FASB) 财务会计准则委员会Free cash flow 自由现金流量Full disclosure principle 充分披露原则Generally Accepted Accounting Principles (GAAP) 公认会计原则Going concern assumption 持续经营假设Intangible assets 无形资产International Accounting Standards Board (IASB) 国际会计准则理事会Liquidity 流动性，变现能力Liquidity ratios 流动性比率Long-term investments 长期投资Long-term liabilities (Long-term debt) 长期负债Materiality 重要性Monetary unit assumption 货币单位假设Operating cycle 营业周期Profitability ratios 获利能力比率Property, plant, and equipment 地产、厂场与设备Public Company Accounting Oversight Board (PCAOB) 上市公司会计监管委员会Ratio 比率Ratio analysis 比率分析Relevance 相关性Reliability 可靠性Securities and Exchange Commission (SEC) 证券交易委员会Solvency 偿债能力Solvency ratios 偿债能力比率Statement of stockholders’ equity 股东权益表Time period assumption 会计分期假设Working capital 营运资本第三章p133Account 账户Accounting information system 会计信息系统Accounting transactions 会计业务Charts of accounts 账户一览表Credit 贷方Debit 借方Double-entry system 复式记账法General journal 普通日记账General ledger 总分类账Journal 日记账Journalizing 编制分录Ledger 分类账Posting 过账T account T形账户Trial balance 试算表，试算平衡表第四章p195Accrual-basis accounting 权责发生制会计，应计制会计Accrued expenses 应计费用Accrued revenues 应计收入Adjusted trial balance 调整后试算表Adjusting entries 调整分录Book value 账面价值Cash-basis accounting 收付实现制会计，现金制会计Closing entries 结账分录Contra asset account 对销资产账户Depreciation 折旧Earnings management 盈余管理Fiscal year 会计年度Income Summary 收益汇总Matching Principle 配比原则Permanent accounts 永久性账户Post-closing trial balance 结账后试算表Prepaid expenses (Prepayments) 预付费用（预付款项）Quality of earnings 收益质量Revenue recognition principle 收入确认原则Reversing entry 转回分录Temporary accounts 临时性账户Time period assumption 会计分期假设Unearned revenues 未获收入Useful life 使用年限Worksheet 工作底稿第五章p249Contra revenue account 对销收入账户Cost of goods sold 销售成本Gross profit 毛利Gross profit rate 毛利率Net sales 销售净额Periodic inventory system 定期盘存制Perpetual inventory system 永续盘存制Profit margin ratio 净利润率Purchase allowance 购货折让Purchase discount 购货折扣Purchase invoice 购货发票Purchase return 购货退回Quality of earnings ratio 收益质量比率Sales discount 销售折扣Sales invoice 销售发票Sales returns and allowances 销售退回和折让Sales revenue 销售收入第六章p301Average-cost method 平均成本法Consigned goods 寄销品Current replacement cost 现行重置成本Days in inventory 存货周转天数Finished goods inventory 产成品存货First-in, first-out (FIFO) method 先进先出法FOB destination 到达地交货FOB shipping point 起运地交货Inventory turnover ratio 存货周转率Just-in-time (JIT) inventory 适时存货制Last-in, first-out (LIFO) method 后进先出法LIFO reserve 后进先出法储备Lower-of-cost-or-market (LCM) 成本与市价孰低Raw materials 原材料Specific identification method 个别认定法，具体辨认法Weighted average unit cost 加权平均单位成本Work in process 在产品第七章pBank reconciliation 银行存款余额调节表Bank statement 银行对账单Bonding 忠诚保险契约Cash 现金Cash budget 现金预算Cash equivalents 现金等价物Deposits in transit 在途存款Electronic funds transfer, EFT 电子资金转账Fraud 舞弊Fraud triangle 舞弊三角Internal auditors 内部审计员Internal control 内部控制NSF check 存款不足支票Outstanding checks 未兑现支票Petty cash fund 零用现金Restricted cash 限制性现金Sarbanes-Oxley Act of 2002, SOX 2002年萨班斯－奥克斯利法案Treasurer 出纳Voucher 付款凭单Voucher system 付款凭单制度第八章p410Accounts receivable应收账款Aging the accounts receivable 应收账款账龄分析Allowance method 备抵法Average collection period 平均收账期Bad debts expense 坏账费用Cash (net) realizable value 可变现价值（净值）Concentration of credit risk 信用风险集中Direct write-off method 直接注销法Dishonored note 拒付票据Factor 代理融通公司Maker 出票人Notes receivable 应收票据Payee 收款人Percentage of receivable basis 应收账款百分比Promissory note 本票，期票Receivables 应收款项Receivables turnover ratio 应收账款周转率Trade receivables 商业应收款第九章p463Accelerated-depreciation method 加速折旧法Additions and improvements 扩建和改良Amortization 摊销Asset turnover ratio 资产周转率Capital expenditures 资本支出Capital lease 资本租赁Cash equivalent price 现金等价物价格Copyright 版权Declining-balance method 余额递减法Depreciable cost 应折旧成本Depreciation 折旧Franchise 专营权Goodwill 商誉Impairment 减值Intangible assets 无形资产Lessee 承租人Lessor 出租人Licenses 特许权Operating lease 经营租赁Ordinary repairs 日常修理Patent 专利权Plant assets 厂场资产，固定资产Research and development costs 研究与开发成本Return on assets ratio 资产报酬率Revenue expenditures 收益支出Straight-line method 直线法Trademark (trade name) 商标权Units-of-activity method 产量法第十章p521Bond certificate 债券证书Bonds 债券Callable bonds 可赎回债券Capital lease 资本租赁Contingencies 或有事项Contractual (stated) interest rate 约定（设定）利率Convertible bonds 可转换债券Current liability 流动负债Discount (on a bond) 债券折价Effective-interest method of amortization 实际利息摊销法Effective-interest rate 实际利率Face value 面值Long-term liabilities 长期负债Market interest rate 市场利率Maturity date 到期日Mortgage note payable 应付抵押票据Notes payable 应付票据Off-balance-sheet financing 表外融资Operating lease 经营租赁Premium (on a bond) 债券溢价Present value 现值Secured bonds 有担保债券Straight-line method of amortization 直线摊销法Time value of money 货币时间价值Times interest earned ratio 利息保障倍数Unsecured bonds 无担保债券，信用债券第十一章p579Authorized stock 核定股份Cash dividend 现金股利Charter 公司章程Corporation 公司Cumulative dividend 累积股利Declaration date 股利宣告日Deficit 亏绌Dividend 股利Dividends in arrears 积欠股利Legal capital 法定资本No-par value stock 无面值股票Outstanding stock 发行在外股票Paid-in capital 实收资本Par value stock 有面值股票Payment date 股利支付日Payout ratio 股利分派率Preferred stock 优先股Privately held corporation 私人持股公司Publicly held corporation 公众持股公司Record date 股利登记日Retained earnings 留存收益Retained earnings restrictions 受限制留存收益Return on common stockholders’ equity ratio 普通股股东权益报酬率Stated value 设定价值Stock dividend 股票股利Stock split 股票分割Treasury stock 库存股票第十二章p633Cash debt coverage ratio 负债保障倍数Current cash debt coverage ratio 流动负债保障倍数Direct method 直接法Financing activities 筹资活动Free cash flow 自由现金流量Indirect method 间接法Investing activities 投资活动Operating activities 经营活动Product life cycle 产品寿命周期Statement of cash flow 现金流量表第十三章pAsset turnover ratio 资产周转率Available-for-sale securities 可出售证券Average collection period 平均收账期Cash debt coverage ratio 负债保障倍数Change in accounting principle 会计原则变更Comprehensive income 综合收益，全面收益Current cash debt coverage ratio 流动负债保障倍数Current ratio 流动比率Days in inventory 存货周转天数Debt to total assets ratio 资产负债率，负债比率Discontinued operations 终止经营Earnings per share 每股收益Extraordinary items 非常项目Free cash flow 自由现金流量Gross profit rate 毛利率Horizontal analysis 横向分析Inventory turnover ratio 存货周转率Leveraging 杠杆作用Liquidity ratios 流动性比率Payout ratio 股利分派率Price-earnings (P-E) ratio 市盈率Pro forma income 预计收益Profit margin ratio 净利润率Profitability ratios 获利能力比率Quality of earnings 收益质量Receivables turnover ratio 应收账款周转率Return on assets ratio 资产报酬率Return on common stockholders’ equity ratio 普通股股东权益报酬率Solvency ratios 偿债能力比率Sustainable income 持续经营收益Times interest earned ratio 利息保障倍数Trading on the equity 举债经营Trading securities 交易性证券Vertical analysis 纵向分析。
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
会计专业术语中中英文汉英英汉对照
advertising campaign 广告宣传活动advertising selection 广告甄选（法）advertising service 广告业务ad agent 广告代理商ad craft 广告业者ad referendum contract 草约ad solicitor 广告掮客ad valorem duty 从价关税advice for collection 托收委托书advice note( 发货)通知单advice of arrival 到货通知advice of authority to pay 授权付款通知书advice of bill accepted 承兑票据通知书advice of bill collected 票据收款通知书advice of bill paid 票据付款通知书advice of drawing 汇票通知书advice of settlement 结算通知书advice sheet 外汇交易报告书advising funds 信用资金advid 自荐录像带advisory board 咨询委员会advisory service 咨询服务部affidavit of means 偿债能力证明书affidavit of service 送达证明书affiliated company 附属公司;分公司affiliated interests 联营股权affiliation 联营公司;附属机构affinity (group) card 团体组织卡affirmation of contract 批准合同aforementioned 上述;前面提及的after cost 后续成本after delivery 交货后after service 售后服务after sight bill 见票后付款汇票after-care service 售后服务after-market 次级市场after-sales warranty 售后保单after-tax income 税后收入against all risks 保全险agency 代理行;经销处;公众服务机构;代理公司agency agreement 代理协议书agency bills 代理票据agency commission 代理佣金agency contract 代理合同agency endorsement 代理背书agency funds 代管基金agency receipt 待收款收据agency recruitment 通过职业介绍所招聘agency-client relationship 主顾关系agent service 代理业务agents lien 代理人留置权aggregate balance sheet 合并资产负债表aggregate liability 债务总额aggregate losses 累计损失aggregated rebates 总回扣aggrieved party 受损害的一方agio 贴水agiotage 套利差额;股票投机agreed par value 约定平价agreed rate 协定运费率agreed returns 约定退费agreement of reimbursement 偿付协议agreement on buying option 优先购买权协议aggressive reporting 乐观高估的财务报告agribusiness 农业综合企业agricultural science of park 农业科技园区agro-industrial complex 农工联合企业agro-industry 农用工业aid account 经援帐户air-borne trade 空运贸易air-conditioned container 空调集装箱----------------------------------------------------------------------会计科目中英文对照表代码名称1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-其它short-term investments - other1124 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1133 应收票据-关系人 notes receivable - related parties1134 其它应收票据other notes receivable114 应收账款accounts receivable1141 应收账款accounts receivable1142 应收账款-关系人 accounts receivable - related parties 1143 其它应收款other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1221 原料raw materials1227 物料supplies125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents126 预付款项prepayments1261 预付货款prepayment for purchases1262 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1291 业主(股东)往来owners(stockholders) current account 1292 同业往来current account with others1293 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1315 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments 1324 其它长期投资other long-term investments14~ 15 固定资产property141 土地land1411 土地land142 房屋及建物buildings1421 房屋及建物buildings143 机(器)具及设备machinery and equipment1431 机(器)具 machinery17 无形资产intangible assets18 其它资产other assets2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2113 短期借款-关系人 short-term borrowings- related parties2114 短期借款-其它short-term borrowings - other212 应付票据notes payable2121 应付票据notes payable 活期历史明细清单：Current Detailed List of History 帐号：Account Number户名：Customer Name操作地区：Operation Region操作网点：Operation Branches操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财务管理英文术语
AAccelerated methods of depreciation 加速折旧法Accounting equation 会计等式Accounting period会计期间Accounts payable 应付账款Accounts payable turnover 应付账款周转Accounts receivable应收账款Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计Accruals 应计项目Accrued payables 应付款项Accumulated depreciation累计折旧Activity method 作业方法Activity ratios 作业比率Actuary 精算师,精算Additional paid-in capital 资本公积Aging schedule 账龄分析表Allowance method 备抵法Amortization摊销Analytic review 分析性复核Annual report年报Annuity年金Appropriation of retained earnings 留存收益分配Asset 资产Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理Asset retirement 资产报废Asset turnover 资产周转率Audit审计Audit committee 审计委员会Audit opinion 审计意见Audit report 审计报告Authorized shares 授权股本，注册股份Available-for-sale securities短期投资BBad debts坏账Balance sheet资产负债表Bank reconciliation 银行对账单Basic earnings per share基本每股盈利Betterment 改良"Big 5"五大会计师事务所board of directors 董事会bond 债券契约bonds payable 应付债券book gain/loss 账面收益/损失book value账面价值borrowing capacity 融资能力business acquisition 企业兼并business combination 企业合并business segment 企业内部责任单位CCall provision 提前赎回条款Capital 资产Capital lease 资本租赁Capital structure资本结构Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率Capitalize 资本化Cash discount现金折扣Cash equivalent 现金等价物Cash flow 现金流Cash flow accounting 现金流量法会计Cash flow from financing筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目Cash management 现金管理Certificate of deposit 存款单Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见Collateral抵押品，担保品Collection period 商业票据Common earnings leverage 普通收入杠杆Common stock 普通股Common-size financial statements Compensating balance 抵销余额Conservatism稳健Consignment 寄销品Consistency 连续性Consolidated financial statements 合并财务报表Contingency 或有事项Contingent liability或有负债Contra account 对销账户Contributed capital 实缴资本Controlling interest 控股权益Convertible bonds 可转换债券Copyright 版权Corporation 公司Cost成本Cost expiration 成本耗用Cost method成本法Cost of capital 资金成本Cost of goods sold 销货成本Covenant 契约CPA certified public accountant 注册会计师Credit quality 信用程度Credit rating 信用评级Credit terms 信用条件Creditor 债权人Cumulative preferred stock 累积优先股Current assets流动资产Current cost现行成本Current liabilities流动负债Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率DDebenture 债券Debt 债务Debt covenant 债务契约Debt investment 债权性投资Debt ratio 负债比率Debt redemptions 债务清偿Debt/equity ratio 负债/权益比率Default 违约Deferred cost 递延成本Deferred income 递延收益Deferred income taxes 递延所得税Deferred revenue 递延收入Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗Depreciation 折旧Depreciation base 折旧系数Depreciation expense 折旧费用Diluted earnings per share 摊薄后每股盈利Dilution 摊薄Dilutive securities 摊薄证券Direct method 直线法Direct write-off method 直接注销法Discount on bond payable 应付债券折价Discount rate 贴现率，折扣率Divestiture 风险Dividend yield 股息率Dividends 股息Dividends in arrears 应付股利Double taxation 双重征税Double-declining-balance method 双倍余额递减法DuPont Model杜邦体系EEarning power 盈利能力Earnings 盈利Earnings per share 每股利润Earning quality 收益质量Economic entity assumption 经济个体假定Economic value added 经济价值增加Effective interest method 实际利息法Effective interest rate 实际利率Equity 所有者权益Equity investment权益投资Equity issuance 发行股票Equity method权益法Equity security 股本证券Escrow 代管Exchange rate 汇率Expense 费用External financing外部融资Extraordinary item 非经常项目FFace value 面值Fair market value 公允市价Financial accounting 财务会计Financial accounting standards 财务会计Financial Accounting Standards Board财务会计标准委员会Financial condition 财务状况Financial flexibility 财务弹性Financial performance 财务业绩Financial ratio analysis 财务比率分析Financial statement analysis 财务报表分析Financial statements财务报表Financing activities 融资活动First-in, first-out 先进先出法Fiscal period assumption 会计期假设Fiscal year 会计年度Fixed asset turnover 固定资产周转Fixed assets固定资产FOB destination 离岸货价FOB shipping point 起运点交货Footnotes 附注Forward contract期货合同Freight-in 运费已付Frequent transactions 经常性交易GGain contingency 或有收益Generally accepted accounting principles一般会计原则Going concern 持续经营Goods in transit在途商品Goodwill商誉Government accounting 政府会计Gross margin 毛利，边际贡献Gross profit 毛利HHedging套期保值Hidden reserves 秘密准备Historical cost历史成本Human capital 人力资源Human resources 人力资源Hurdle rate 利率下限Hybrid security 混合证券IIncome 收益Income statement 损益表Independent auditor 独立审计Indirect method 间接法Industry 行业Inflation通货膨胀Input market 投入市场Installment obligation 分期付款Intangible asset 无形资产Interest利息Interest coverage ratio利息保障比率Interest-bearing obligation 附息债务Internal control system 内部控制系统Internal financing 内部筹资Internal Revenue Code 国内税收法规Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation所得税期内分摊Inventory存货Inventory turnover 存货周转Investing activities 投资活动LLand 土地，不动产Last-in, first-out 后进先出Lease 租赁Leverage 杠杆效应Liability 负债Life of a bond 年金期间LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算LIFO reserve 后进先出法准备Line of credit 信用限额Liquidation 清算Liquidity 流动性Listed company上市公司Loan contract 贷款合同Loan covenant 贷款契约Long-lived assets 长期资产Long-term loan 长期负债Long-term debt ratio 长期债务率Long-term investments长期投资Loss 亏损Loss contingency 或有损失Lower-of-cost-or-market rule 成本与市价孰低原则MMACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting管理会计Management discretion 管理决策Management letter管理建议书Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市场计价法会计Markdown 减低标价Market price 市场价格Market share 市场份额Market value 市价Market-to-book ratio 市价与账面值比率Marketable securities 有价证券Matching principle 配比原则Materiality 重要性Maturity date 到期日Maturity value 到期值Measurement theory 计量理论Merchandise inventory 商品盘存Merger 合并Mortgage 抵押，按揭Mortgage payable 应付抵押款Multinational corporation 跨国公司NNatural resource cost 自然资源成本Net assets 净资产Net book value 净账面价值Net credit sales 净赊销值Net earnings 净收益Net income 净收益Net of tax 税后净额Net operation income 净营业收入Net profit 净收益Net realizable value可实现净值Net sales 销售净额Net worth 资本净值nonoperating items 营业外项目nonparticipating preferred stock 非参加优先股nonprofit entity 非盈利实体not-for-profit accounting 非盈利账户notes payable应付票据notes receivable 应收票据OObsolescence 过时，陈旧Off-balance-sheet financing资产负债表外融资Open account 未清账户Operating activities 经营活动Operating cycle 营业周期Operating days 营业日Operating expenses 营业费用Operating income 营业收益Operating lease经营租赁Operating margin 营业毛利Operating performance 经营业绩Operating revenues 营业收入Opinion letter 审计报告Ordinary stock dividend 普通股股利Organizational forms 组织形式Original cost 原始成本Other gains and losses 其它收益和亏损Other revenues and expenses 其它收益和亏损Output market 输出市场Outstanding shares 发行在外的股份Overhead 管理费用Owner\'s equity 所有者权益PPaper profits 账面利润Per value 面值Parent company母公司Participating preferred stock 参与优先股Partnership 合伙Patent 专利Payments in advance 预付款Pension 养老金Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法Perpetual method 永续法Physical obsolescence 实物陈旧Portfolio 投资组合Postacquisition expenditures 收购后费用Postretirement costs 退休后成本Preemptive right 优先股权Premium on bonds payable应付债券溢价Prepaid expenses 准备成本Present value 现值Price/earnings ratio 价格/收益比Prime interest rate 优惠利率Principal 本金当事人Prior period adjustment 前期调整数Private company 私人公司Proceeds 收入Production capacity 生产能力Production efficiency生产效率Profit 利润Profit and loss statement 损益表Profitability 获利能力Profitability ratios 获利能力比率Property 财产Property, plan, and equipment 财产，车间和设备Prospectus招股说明书Proxy statement 委托书Public accounting firms 会计师事务所Purchase method 购买法Purchasing power 购买力QQualified audit report 有保留意见的审计报告Quick ratio 速动比率RRate of return 回报率Realized gain or loss 已实现收益或损失Recognized gain or loss 确认收益或损失Redemption赎回Refinancing 再筹资Related party transaction 关联交易Replacement cost重置成本Restrictive covenant 约束性规定Restructuring charges 重组成本Retail company 零售公司Retained earnings 留存收益Retirement 退休，退股Return on assets 资产报酬率Return on equity 净资产收益率Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率Return on sales 销售利润率Revaluation adjustment 重估调整Revenue 收入Revenue recognition 收入确认Risk 风险Risk premium 风险报酬Risk-free return 无风险回报SSales 销售Sales growth 销售增长Sales returns 销售退回Salvage value 残值Secured note 有担保票据Securities and Exchange Commission 证券及期货事务监察委员会Security 证券Service company 服务公司Service revenue 服务收益SG & A 销售，一般和行政花费short-term liability 短期负债Short-term investment 短期投资Sole proprietorship 独资经营Solvency 偿债能力Solvency ratios 偿债比率Specific identification 个体辨认Standard audit report 标准审计报告Stated interest rate 票面利率Statement of cash flows 现金流量表Statement of retained earning 留存收益表Statement of stockholder\'s equity 股东权益表Stock 股票Stock dividend 股利Stock market 股票市场Stock opinions 股票价格Stock split股份拆细Stock split in the form of a dividend 股票股利的股票拆分Stockholders 股东Stockholders\' equity 股东权益Straight-line method 直线法Subsidiary 子公司Sum-of-the-years\'-digits method 年数总和法Supplies inventory 物料盘存TT-account analysis T形账户分析法Takeover 收购Taking a bath 冲销Tax accounting 税务会计Tax deductible 税款抵扣Taxable income 应税收入Technical default 技术性违约Technical obsolescence 技术陈旧Term loan定期贷款Times interest earned 利息保障倍数Trade-in 以旧换新Trademark or trade name商号Trading securities 交易证券Transportation-in 在途运输Treasury notes 中期国库券Treasury stock库存股票UUncollectibles 坏账Unearned revenue 未获收入Uniformity 统一Unqualified audit report 在编审计报告Unrealized gain or loss 未实现收入或损失Unsecured notes 无担保票据Useful life 使用年限Usual transactions 普通交易VValuation base 计价基础WWarranty 认股权证Window dressing 粉饰Working capital 营运资金，周转资金。
会计专业英语复习单词和句子翻译
Lession 1Information system 信息系统Modern business 现代企业Financinal position 财务状况Financial data 财务数据Financial strength 财务实力Financial report 财务报告Accounting process 会计过程，会计处理方法Financial accounting 财务会计Decision making 决策Managerial accounting 管理会计Financial executives 财务经理Performance report 业绩报告Cost-benefit data 成本-效益数据Cost accounting 成本会计Tax accounting 税务会计Budgetary accounting 预算会计Governmental and not-for-profit accounting 政府及非营利组织会计Human resources accounting 人力资源会计Environmental accounting 环境会计Social accounting 社会会计International accounting 国际会计Tax returns 纳税申报单Lesson 2Financial statement (report) 财务报表（报告）Balance sheet 平衡表，资产负债表Income statement 收益表，损益表Statement of cash flows 现金流量表Owners’equity 业主权益At a glance 一瞥Accounting equation 会计等式，会计平衡式，会计方程式Current asset 流动资产Long-term asset 长期资产Normal operating cycle 正常经营周期Other than 除……外，处了Marketable securities 上市证券，有价证券Accounts receivable 应收帐款Prepaid insurance 预付保险费Supplies on hand 在用物料Fixed assets 固定资产Rather than 而不是Plant and equipment 厂场设备Depreciable asset 应折旧资产Original cost 原始成本Store fixtures 店面装置Accumulated depreciation 累计折旧，累积折旧Book value 账面价值Intangible asset 无形资产Lession3Current liability 流动负债Notes payable 应付票据Accrued salaries payable 应付账款Accured salaries payable 应计未付薪金Income tax payable 应付所得税Property tax payable 应付财产税Mortgage payable 应付抵押借款Bonds payable 应付债券，应付公司券Sole proprietorship 独资State corporation law 州公司法（美国）Capital stock 股本Retained earnings 留存收益，保留盈利Legal restrictions 法律约束Undistributed earnings 未分配收益，未分配盈利Engage in 参与Board of directors 董事会Divedend payable 应付股利Lesson4Merchandising company 商业公司Net income 净收益Net loss 净损失Operating results 经营成果Cost of goods sold 销售成本，商品销售成本Operating expenses 营业费用，经营费用Sales returns and allowances 销货退回及折让Sales discounts 销货（售）折让Gross sales 销货（售）总额Net sales 销货（售）净额Beginning inventory 期初存货Net purchases 购货净额Ending inventory 期末存货Purchases returns and allowances 购货退还及折让Purchases discounts 购货折扣Transportation in 购货运费Transportation out 销货运费Cost of goods available for sale 可供销售的商品成本Gross profit on sales 销货（售）毛利Selling expenses 销货（售）费用Administrative expenses 管理费用Sales salaries expense 销货（售）人员薪金Advertising expenses 广告费Depreciation expense 折旧费Insurance expense 保险费Rent expense 租赁费，租金Office salaries expense 办事人员薪金Utilities expense 公用事业（水、电、热）费Supplies expense 物料用品费Interest expense 利息收益Interest income 利息费用Relate to 与……有关Financial income and expense 财务收益和费用Extraordinary items 非常项目Lession5“two-column”account 两栏式账户Normal balance 正常余额Double-entry bookkeeping system 复式记账法，复式记账系统Source document 原始凭证Check stub 支票存根A set of 一组，一套Records of original entry 原始记录簿Chart of accounts 账户一览表，会计科目表Income summary 收益汇总，损益汇总Control account 控制账户，统驭账户，统制账户Subsidiary ledger 辅助分类账，明细分类账Perpetual inventory system 永续盘存制Lession 6Special journal 特种日记账General journal 普通日记账In consrast to 与此对比，与此相反In addition to 除。
银行流水账单英文翻译
银行流水账单英文翻译
银行流水账单英文翻译是Bankstatements。
银行流水账单俗称银行卡存取款交易对账单，也称银行账户交易对账单。
指的是客户在一段时间内与银行发生的存取款业务交易清单。
个人账户流水指的是客户自己本人名下的银行卡（借记卡）或者银行活期存折，在一段时间内与银行发生存取款业务交易清单明细。
一般可以作为评估个人征信、申请贷款、申请签证的重要凭证。
个人银行流水对账单翻译件是申请出国签证和留学申请的重要材料，合理的个人银行流水不仅可以证明申请人有足够的资金支持此次出国的费用，而且能证明申请人有稳定的工作没有非法移民的倾向。
中英文汉英英汉对照资产负债表中英文对照
资产负债表打印柜员号printed tenuméro imprimé de caissier 打印时间 print timeTemps imprimé账号 account numbernuméro de compte客户名称 account namenom et prénom de compte币别 currencymonnaie钞汇鉴别 cash remittance identif identification d'envoi de fonds 起始日期 start datedate de début终止日期 termination date / expi date d’expiration交易日期 trade /transaction date date de l’opération摘要 abstractextrait交易金额transaction amount montant de l'opération账号余额 account balancesolde du compte对方账号 reciprocal account numb numéro de compte réciproque对方帐户名称 reciprocal account nom de compte réciproque操作员号 operator numbernuméro de l'opérateur自述摘要 autobiographical / self extrait autobiographique现金存入 cash depositdép?t en espèces结息 interest settlementrèglement d'intérêt现金支取 cash withdrawretrait en espèces中国银行的流水清单RBS流水查询 RBS Transaction inqu enquête de transaction终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number pagination起息日 value dateDate de valeur端末机terminal machine Machine de terminal柜员交易码借贷 teller transcatio Code de transcation de caissier 主管 chief manager / executive Administrateur gestionnaire / ch这些可以搞定工行流水--------------------------------#########################--------------------------------英文： BALANCE SHEET________________________________发表时间: 2005-9-23 阅读数： 290 BALANCE SHEETPrinted by For the year(or,quart ASSETSLINENOCURRENT ASSETS EQUICash on han1Cash in ban2Marketable 4Notes recei5Accounts re6Less:Provis7Advance to 8Other recei10Deferred an11Inventories12Less:Provis13Long-term i15Other curre16Total curre17LONG TERM INVESTMENTSlitiLong-term i18Receivables20FIXED ASSETS: payFixed asset21Less:Accumu22Fixed asset23Disposal of27 CONSTRUCTION IN PROGRESSsm l Constructio28INTANGIBLE ASSETS:ingLand occupa29Proprietary30Other intan31Total intan32OTHER ASSETSer lOrganizatio33Exchange lo34Deferred ta35Deferred lo36Other defer37Unamortized38Total other assetsteTOTAL ASSETS TotNotes：1. Customer' materials to 5. Fixed assets under operating 中文：资 产 负 债 表________________________________发表时间: 2005-9-23 阅读数： 29资 产 负 债MONETARY UN资 产 行次流动资产现金 1银行存款 2有价债券 4应收票据 5应收帐款 6减：坏帐准备7预付帐款 8其他应收款 10待摊费用 11存货 12减：存货变现13一年内到期的15其他流动资产16流动资产合计17长期投资 :长期投资 18一年以上的应20固定资产 :固定资产原价21减:累计折旧22固定资产净值23固定资产清理27在建工程 :在建工程 28无形资产 :场地使用权 29工业产权及专30其他无形资产31无形资产合计32其他资产 :开办费 33筹建期间汇兑34递延税款借项35递延投资损失36其他递延支出37待转销汇兑损38其他资产合计资产合计附注： 1.受5.租入固定资The Statement of Fin ：元ed teller sequence number mprimé de caissierprint timeount numberaccount namerénom de compteemittance identificationcation d'envoi de fonds / remise de billetsstart datetermination date / expirty dateexpirationtrade /transaction datel’opérationtransaction amountde l'opérationaccount balancereciprocal account numbere compte réciproque名称 reciprocal account nameompte réciproqueoperator numbere l'opérateurautobiographical / self-disclosure abstratctautobiographiquecash depositerest settlementt d'intérêtcash withdrawen espèces的流水清单查询 RBS Transaction inquiryde transactionransaction codetransactionorkstationination / paginal number / page numberalue daterminal machinede terminal码借贷 teller transcation code borrowing and loan / debit and credit transcation de caissier / Débit et crédit / emprunter et prêter de l’argent ef manager / executiverateur gestionnaire / chef de service / responsable搞定工行流水帐的翻译。
银行流水单翻译词汇(汇总)
欢迎共阅中国各大银行名称缩写中国建设银行——CCB(China Constuction Bank)中国农业银行——ABC(Agricultural Bank of China)中国工商银行——ICBC(Industrial and Commercial Bank of China)中国银行——BOC（Bank of China)中国民生银行——CMBC（China Minsheng Banking Co., Ltd）招商银行——CMB(China Merchants Bank Ltd)兴业银行——CIB (Industrial Bank Co., Ltd)北京市商业银行——已经改名北京银行——BOB(Bank of Beijing)交通银行——BCM(Bank of Communications)中国光大银行——CEB(Chian Everbright Bank)中信银行——(China CITIC Bank)广东发展银行——GDB(Guangdong Development Bank)上海浦东发展银行——SPDB/SPDBank(Shanghai Pudong Development Bank)深圳发展银行——SDB(Shenzhen Development Bank)中国银行新线借记卡历史交易明细清单Debit card transaction details history list交易区间：2012/06/01 至2012/12/01Trading range: to打印日期：2012/12/17 打印网点: 11111 打印柜员：33333 Print date: Print branches: Print teller:Account number: Customer number:账户名：王三Account name: WANG SAN开户日期：2012/01/04 开户行：88881Account opening date: Deposit bank:产品大类：5500 产品子类：1999Product Line: Subclass:起息日：2012/01/12 到期日：Value date: Expiry date:存折号：货币号：Bankbook number: Currency number:交易日网点交易代码货币号交易金额交易余额摘要Trade date Branches Trade code Currency number Transaction amount Account balance Abstract交易类别对方账号Trade type Reciprocal account number账户基本信息：Account basic information；副卡：Vice card；灵退:Spiritual retreat;中心合并：Center consolidation借记卡：Debit?card；明细对账单：Detailed?statement；中国农业银行：ABC；积分：Integration；存入：Deposited；支出：Expenditure；中心入账：网银转账：Online?bank?transfer郑州银行个人客户交易对账单：Zhengzhou bank individual customer trading statements；凭证类型：Credential type；交易部门：Trading department现支Cash withdrawal电费：Electricity charges；消费：Consumption；批量业务：Volume business；发生额：Amount；水费：Water charges；网上银行：E-bank；柜面交易：Counter transaction；汇款：Remittance；网转：Network transfer；现存：Extant；操作员：Operator；利息税：Interest tax；通知种类/发行代码：Notification types / Issue code；余额：Balance；交易代码：Trading Symbol；钞汇：Banknote exchange；授权柜员号：Authorized teller number；操作地区：Operating area。
商务英语翻译英汉词汇大全
3appropriation for state investment国家投资拨款
5aptitude天资，才能
5arbitrage套利
3arbitral award仲裁裁决
3arbitral tribunal仲裁庭
5arbitration仲裁；仲裁条款
3absolute value绝对值
5absorb吸收，减轻（冲击、困难等）作用或影响
3absorb idle fund吸收游资
5abstract; brief摘要
2acceptance charge承兑费
2acceptance in blank不记名承兑
3acceptance letter of credit承兑信用证
4agency agreement代理协议
3agency commission代理手续费
5agenda议事日程
5agent代理人
5agent-service代理业务
4aggregate demand总需求
3aggregate supply /demand总供给/需求
4agree text议定文本
5agreement协定
5amortization摊销；摊还；分期偿付
5amortize分期偿还
5amount金额
4amount deposited存款金额
4amount in words大写金额
3amount of funds available for distribution可支配资金
4amount receivable应收入金额
4accumulated capital累计资本
3accumulation of capital资本积累
银行流水单翻译词汇(汇总) (2)
中国各大银行名称缩写中国建设银行——CCB(ChinaConstuctionBank)中国农业银行——ABC(AgriculturalBankofChina)中国工商银行——ICBC(IndustrialandCommercialBankofChina)中国银行——BOC（BankofChina)中国民生银行——CMBC（ChinaMinshengBankingCo.,Ltd）招商银行——CMB(ChinaMerchantsBankLtd)兴业银行——CIB(IndustrialBankCo.,Ltd)北京市商业银行——已经改名北京银行——BOB(BankofBeijing)交通银行——BCM(BankofCommunications)中国光大银行——CEB(ChianEverbrightBank)中信银行——(cvbnm`广东发展银行——GDB(GuangdongDevelopmentBank) 上海浦东发展银行——SPDB/SPDBank(ShanghaiPudongDevelopmentBank) 深圳发展银行——SDB(ShenzhenDevelopmentBank)中国银行新线借记卡历史交易明细清单Debitcardtransactiondetailshistorylist交易区间：2012/06/01至2012/12/01Tradingrange:to打印日期：2012/12/17打印网点:11111打印柜员：33333Printdate:Printbranches:Printteller:Accountnumber:Customernumber:账户名：王三Accountname:WANGSAN开户日期：2012/01/04开户行：88881Accountopeningdate:Depositbank:产品大类：5500产品子类：1999ProductLine:Subclass:起息日：2012/01/12到期日：Valuedate:Expirydate:精心整理存折号：货币号：Bankbooknumber:Currencynumber:交易日网点交易代码货币号交易金额交易余额摘要TradedateBranchesTradecodeCurrencynumberTransactionamountAccountbalanceAbstract交易类别对方账号TradetypeReciprocalaccountnumber账户基本信息：Accountbasicinformation；副卡：Vicecard；灵退:Spiritualretreat;中心合并：Centerconsolidation借记卡：Debit?card；明细对账单：Detailed?statement；中国农业银行：ABC；积分：Integration；存入：Deposited；支出：Expenditure；中心入账：网银转账：Online?bank?transfer郑州银行个人客户交易对账单：Zhengzhoubankindividualcustomertradingstatements；凭证类型：Credentialtype；交易部门：Tradingdepartment现支Cashwithdrawal电费：Electricitycharges；消费：Consumption；批量业务：Volumebusiness；发生额：Amount；水费：Watercharges；网上银行：E-bank；柜面交易：Countertransaction；汇款：Remittance；网转：Networktransfer；现存：Extant；操作员：Operator；利息税：Interesttax；通知种类/发行代码：Notificationtypes/Issuecode；余额：Balance；交易代码：TradingSymbol；钞汇：Banknoteexchange；授权柜员号：Authorizedtellernumber；操作地区：Operatingarea精心整理。
银行流水单翻译词汇(汇总)
C urrency?Detailed?List?of?History?of?中国建设银行——CCB(ChinaConstuctionBank)中国农业银行——ABC(AgriculturalBankofChina)中国工商银行——ICBC(IndustrialandCommercialBankofChina)中国银行——BOC（BankofChina)中国民生银行——CMBC（ChinaMinshengBankingCo.,Ltd）招商银行——CMB(ChinaMerchantsBankLtd)兴业银行——CIB(IndustrialBankCo.,Ltd)北京市商业银行——已经改名北京银行——BOB(BankofBeijing)交通银行——BCM(BankofCommunications)中国光大银行——CEB(ChianEverbrightBank)中信银行——(cvbnm`广东发展银行——GDB(GuangdongDevelopmentBank) 上海浦东发展银行——SPDB/SPDBank(ShanghaiPudongDevelopmentBank) 深圳发展银行——SDB(ShenzhenDevelopmentBank)中国银行新线借记卡历史交易明细清单Debitcardtransactiondetailshistorylist交易区间：2012/06/01至2012/12/01Tradingrange:to打印日期：2012/12/17打印网点:11111打印柜员：33333Printdate:Printbranches:Printteller:Accountnumber:Customernumber:账户名：王三Accountname:WANGSAN开户日期：2012/01/04开户行：88881Accountopeningdate:Depositbank:产品大类：5500产品子类：1999ProductLine:Subclass:起息日：2012/01/12到期日：Valuedate:Expirydate:存折号：货币号：Bankbooknumber:Currencynumber:交易日网点交易代码货币号交易金额交易余额摘要TradedateBranchesTradecodeCurrencynumberTransactionamountAccountbalanceAbstract交易类别对方账号TradetypeReciprocalaccountnumber账户基本信息：Accountbasicinformation；副卡：Vicecard；灵退:Spiritualretreat;中心合并：Centerconsolidation取现：withdrawal借记卡：Debit?card；明细对账单：Detailed?statement；中国农业银行：ABC；积分：Integration；存入：Deposited；支出：Expenditure；中心入账：网银转账：Online?bank?transfer郑州银行个人客户交易对账单：Zhengzhoubankindividualcustomertradingstatements；凭证类型：Credentialtype；交易部门：Tradingdepartment现金提款Cashwithdrawal电费：Electricitycharges；消费：Consumption；批量业务：V olumebusiness；发生额：Amount；水费：Watercharges；网上银行：E-bank；柜面交易：Countertransaction；汇款：Remittance；网转：Networktransfer；现存：Extant；操作员：Operator；利息税：Interesttax；通知种类/发行代码：Notificationtypes/Issuecode；余额：Balance；交易代码：TradingSymbol；钞汇：Banknoteexchange；授权柜员号：Authorizedtellernumber；操作地区：Operatingarea。
银行流水单翻译词汇汇总精选版
银行流水单翻译词汇汇总Company number【1089WT-1898YT-1W8CB-9UUT-92108】CurrencyDetailedListofHistoryof中国建设银行——CCB(China Constuction Bank)中国农业银行——ABC(Agricultural Bank of China)中国工商银行——ICBC(Industrial and Commercial Bank of China)中国银行——BOC（Bank of China)中国民生银行——CMBC（China Minsheng Banking Co., Ltd）招商银行——CMB(China Merchants Bank Ltd)兴业银行——CIB (Industrial Bank Co., Ltd)北京市商业银行——已经改名北京银行——BOB(Bank of Beijing)交通银行——BCM(Bank of Communications)中国光大银行——CEB(Chian Everbright Bank)中信银行——(cvbnm` 广东发展银行——GDB(Guangdong Development Bank) 上海浦东发展银行——SPDB/SPDBank(Shanghai Pudong Development Bank) 深圳发展银行——SDB(Shenzhen Development Bank)中国银行新线借记卡历史交易明细清单Debit card transaction details history list交易区间： 2012/06/01 至 2012/12/01Trading range: to打印日期： 2012/12/17 打印网点: 11111 打印柜员： 33333 Print date: Print branches:Print teller:Account number: Customer number:账户名：王三Account name: WANG SAN开户日期： 2012/01/04 开户行： 88881Account opening date: Deposit bank:产品大类： 5500 产品子类： 1999Product Line: Subclass:起息日： 2012/01/12 到期日：Value date: Expiry date:存折号：货币号：Bankbook number: Currency number:交易日网点交易代码货币号交易金额交易余额摘要Trade date Branches Trade code Currency number Transaction amount Account balance Abstract交易类别对方账号Trade type Reciprocal account number账户基本信息：Account basic information；副卡：Vice card；灵退:Spiritual retreat;中心合并：Center consolidation取现：withdrawal借记卡：Debit?card；明细对账单：Detailed?statement；中国农业银行：ABC；积分：Integration；存入：Deposited；支出：Expenditure；中心入账：网银转账：Onlinebanktransfer郑州银行个人客户交易对账单：Zhengzhou bank individual customer trading statements；凭证类型：Credential type；交易部门：Trading department现金提款Cash withdrawal电费：Electricity charges；消费：Consumption；批量业务：Volume business；发生额：Amount；水费：Water charges；网上银行：E-bank；柜面交易：Counter transaction；汇款：Remittance；网转：Network transfer；现存：Extant；操作员：Operator；利息税：Interest tax；通知种类/发行代码：Notification types / Issue code；余额：Balance；交易代码：Trading Symbol；钞汇：Banknote exchange；授权柜员号：Authorized teller number；操作地区：Operating area。
银行对账单英文翻译文件样本
银行对账单英文翻译文件样本1. 排版注意事项- 本文件用于提供银行对账单的英文翻译样本，以供参考；- 翻译过程应准确、清晰，并遵循英文写作规范；- 以下是对账单部分重要信息的英文翻译示例；2. 对账单信息翻译示例2.1. 标题- 中文：银行对账单- 英文：Bank Statement2.2. 基本信息- 中文：账户号码- 英文：Account Number- 中文：账户持有人姓名- 英文：Account Holder's Name- 中文：账单日期- 英文：Statement Date- 中文：账户余额- 英文：Account Balance2.3. 交易明细- 中文：交易日期- 英文：Transaction Date- 中文：交易类型- 英文：Transaction Type- 中文：交易金额- 英文：Transaction Amount- 中文：对方户名- 英文：Counterparty Name 3. 示例对账单翻译Bank StatementAccount Number:Account Holder's Name: John Doe Statement Date: 1st January 2023 Account Balance: $10,000.00Transaction Details:- Transaction Date: 4th January 2023- Transaction Type: Withdrawal- Transaction Amount: -$100.00- Transaction Date: 8th January 2023- Transaction Type: Deposit- Transaction Amount: $500.00- Counterparty Name: Jane Smith以上是银行对账单英文翻译文件样本的示例，仅供参考。
在实际应用中，根据具体的对账单内容，进行相应的翻译和排版工作。
会计英语1-14章术语翻译(仅供参考,不足之处望批评指正。)
Chapter 1 Accounting会计Accounting equation会计等式Assets资产Auditors审计师Balance sheet资产负债表Bookkeeping记账Business entity assumption会计主体原则Common stock普通股Corporation公司Cost principle成本原则Equity权益Ethics伦理Events事项Expanded accounting equation扩展的会计等式Expenses费用External transactions外部交易External users外部信息使用者Financial accounting财务会计FASB美国财务会计准则委员会Full disclosure principle充分披露原则GAAP公认会计原则Going-concern assumption持续经营原则Income statement损益表Internal transactions内部交易Internal users内部信息使用者IASB国际会计准则理事会Liabilities负债Managerial accounting管理会计Matching principle配比原则Monetary unit assumption货币单位原则Net income净收益Net loss净损失Owner ,Capital所有者名下的资本Owner investment所有者投资Owner withdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenue recognition principle收入确认原则Revenues收入Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会Shareholders股东Shares股份Sole proprietorship个人独资企业Statement of cash flows现金流量表Statement of owner’s equity所有者权益表Stock股票Stockholders股东Time period assumption会计分期原则Withdrawals提取Chapter 2 Account账户Account balance账户余额Balance column account三栏式账户Chart of accounts会计科目表Compound journal entry复合日记账分录Credit贷方Creditors债权人Debit借方Debtors债务人Double-entry accounting复式记账法General journal普通日记账General ledger总分类账Journal日记账Journalizing 登记日记账Ledger分类账Posting过账(PR) column过账索引栏Source documents原始凭证T-account T型账户Trial balance试算平衡表Unearned revenue预收收入Chapter 3 Accounting period会计期间Accrual basis accounting权责发生制会计Accrued expenses应计费用Accrued revenues应计收入Adjusted trial balance调整后试算平衡表Adjusting entry调整分录Annual financial statements年度财务报表Book value账面价值Cash basis accounting收付实现制会计Contra account备抵账户Depreciation折旧Fiscal year会计年度Interim financial statements中期财务报表Matching principle配比原则Natural business year自然营业年度Plant assets固定资产Prepaid expenses预付费用Straight-line depreciation method直线折旧法Time period assumption会计分期原则Unadjusted trial balance调整前的试算平衡表Unearned revenues 预收收入Chapter 4 Accounting cycle会计循环Classified balance sheet分类资产负债表Closing entries结账分录Closing process结账过程Current assets流动资产Current liabilities流动负债Income summary损益汇总账户Intangible assets无形资产Long-term investments长期投资Long-term liabilities长期负债Operating cycle营业周期Permanent accounts永久性账户Post-closing trial balance结账后试算平衡表Pro forma financial statements预测财务报表Temporary accounts临时性账户Unclassified balance sheet未分类资产负债表Working papers工作底稿Work sheet工作底表Chapter 5 Cash discount现金折扣Cost of goods sold商品销售成本Credit memorandum贷记通知单Credit period 信用期Credit terms信用条件Debit memorandum借记通知单Discount period折扣期EOM月末FOB交货点General and administrative expenses一般及行政管理费用Gross margin毛利Gross profit毛利Inventory存货List price价目表价格Merchandise 商品Merchandise inventory库存商品Merchandiser商业企业Multiple-step income statement多步式损益表Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Purchase discount购货折扣Retailer零售商Sales discount销售折扣Selling expenses销售费用Shrinkage损耗Single-step income statement单步式损益表Supplementary records辅助记录Trade discount商业折扣Wholesaler批发商Chapter 6 Average cost平均成本Conservatism constraint稳健性原则Consignee 收货人Consignor发货人Consistency concept一致性原则FIFO先进先出法Interim statements中期报告LIFO后进先出法LCM成本与市价孰低法Net realizable value可变现净值Specific identification个别认定法Weighted average加权平均法Chapter 7 Accounts payable ledger应付账款分类账Accounts receivable ledger应收账款分类账Cash disbursements journal现金支出日记账Cash receipts journal现金收入日记账Check register支票登记薄Columnar journal多栏式日记账Compatibility principle适应性原则Controlling account统驭账户Control principle控制原则Cost-benefit principle成本—收益原则Flexibility principle灵活性原则General journal普通日记账Internal controls内部控制Purchases journal购货日记账Relevance principle相关性原则Sales journal销售日记账Schedule of accounts payable应付账款明细表Schedule of accounts receivable应收账款明细表Special journal特种日记账Subsidiary ledger明细分类账Chapter 8 Bank reconciliation银行存款余额调节表Bank statement银行对账单Canceled checks注销支票Cash 现金Cash equivalents现金等价物Cash over and short现金溢缺Check支票Deposit ticket存款单Deposits in transit在途存款EFT电子资金转账Internal control system内部控制制度Liquid assets流动资产Liquidity偿债能力Outstanding checks未兑现支票Petty cash备用金Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡Voucher 凭单Voucher system凭单制Chapter 9 Accounts receivable应收账款Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法Bad debts坏账Direct write-off method直接核销法Interest 利息Maker of the note出票人Matching principle配比原则Materiality constraint重要性约束Maturity date of a note票据到期日Payee of the note票据收款人Principal of a note票据的本金Promissory note票据Realizable value可变现价值Chapter 10 Accelerated depreciation method加速折旧法Amortization摊销Asset book value资产账面价值Betterments改良工程投资Capital expenditures资本支出Change in an accounting estimate会计估计变更Copyright版权Cost成本Declining-balance method余额递减法Depletion折耗Depreciation折旧Extraordinary repairs非常修理Franchises特许权Goodwill商誉Impairment减损Inadequacy生产能力不足Indefinite life不确定使用年限Intangible assets无形资产Land improvements土地改良物Lease租约Leasehold租赁权Leasehold improvements租赁资产改良Lessee承租人Lessor 出租人Licenses特许权Limited life有限使用年限MACRS修正后的加速成本回收制度Natural resources自然资源Obsolescence陈旧，过时Ordinary repairs日常维修Patent专利权Plant asset age固定资产寿命Plant assets固定资产Plant asset useful life固定资产使用年限Revenue expenditures收益性支出Salvage value残值Straight-line depreciation直线折旧法Trademark or trade (brand) name商标或品牌Units-of-production depreciation工作量法Useful life使用年限Chapter 11 Contingent liability或有负债Current liabilities流动负债Current portion of long-term debt一年内到期的长期负债Employee benefits员工福利Estimated liability估计负债（FICA）Taxes联邦社会保险税FUTA联邦失业税Gross pay薪资总额Known liabilities已知负债Long-term liabilities长期负债Merit rating考绩Net pay薪资净额Payroll deductions薪资扣款Short-term note payable短期应付票据SUTA州失业救济税Warranty保修Chapter 12Bond 债券Bond certificate债券证书Bond indenture债券契约Carrying (book) value of bonds债券账面价值Discount on bonds payable应付债券折旧Installment note分期付款期票Market rate市场利率Mortgage抵押权Pension plan养老金计划Premium on bonds债券溢价Par value of a bond债券面值Straight-line bond amortization债券利息直线摊销法Chapter 13(AFS) securities可供出售证劵Comprehensive income综合收益Consolidated financial statements合并财务报表Equity method权益法Equity securities with controlling influence具有控制权的权益类证劵Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵Long-term investments长期投资Parent母公司Short-term investments短期投资Subsidiary子公司Trading securities交易性证劵Unrealized gain (loss)未实现收益（损失）Chapter 14Appropriated retained earnings拨定留存收益Authorized stock核定股本Call price赎回价格Callable preferred stock可赎回优先股Capital stock股本Changes in accounting estimates会计估计变更Common stock普通股Convertible preferred stock可转换优先股Corporation股份制公司Cumulative preferred stock累积优先股Date of declaration股利宣告日Date of payment股利发放日Date of record股权登记日Discount on stock股票折旧Dividend in arrears积欠股利Financial leverage财务杠杆Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价Minimum legal capital最低法定资本Noncumulative preferred stock非累积优先股Nonparticipating preferred stock非参与式股票No-par value stock无面值股票Organization expenses组建费Paid-in capital实收资本Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票Par value面值Par value stock有面值股票Preemptive right优先认股权Preferred stock优先股Premium on stock股票溢价Prior period adjustments前期损益调整Proxy授权委托书Restricted retained earnings限定用途留存收益Retained earnings 留存收益Retained earnings deficit留存收益赤字Reverse stock split并股Small stock dividend小额股票股利Stated value stock设定价值股票Statement of stockholders’ equity股东权益表Stock dividend股票股利Stock options股票期权Stock split股票分割Stockholders’ equity股东权益Treasury stock库藏股。