会计英语前5章翻译
会计英语课本翻译
第一章会计总论学习目标：1.了解会计信息系统2.应用公认会计准则3.了解财务报表4.运用会计要素5.运用会计等式6.了解会计及其环境本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。
本章也将对公认会计准则以及一些相关概念和原则进行解释。
本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。
同时，本章还将简单介绍财务报表。
1.1会计是一个信息系统我们通常把会计描述为一个信息系统。
作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。
会计的范围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。
会计所涵盖的范围要大于簿记。
图表1－1是信息在会计系统内的流转图。
簿记是对交易和事件的记录，只是会计的一部分。
会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和内部的使用者制定各项经济决策。
图表1-1 会计信息流转会计信息使用者主要是投资者和债权人，政府，工会，普通公众也会使用会计信息。
1.2组织形式企业有三种组织形式：个人独资企业是指由一个自然人投资拥有的企业组织。
个人独资企业是一个会计实体，但并不是法律实体个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。
合伙企业的所有者被称为合伙人。
现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。
股东不对公司的债务负责。
有限责任是公司这种组织形式的一个显著优点。
公司的所有权被分为股份。
股份可以在所有者之间转让。
1.3编报财务报表的框架由于各个国家的法律和经济环境不同，各国有不同的会计模式。
在一个国家可行的会计实务在另一个国家并不一定可行。
由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。
关于会计的英语文章及翻译
关于会计的英语文章及翻译随着我国加入了WTO,对外交流不断扩大,对外经济业务也不断增涨。
社会及用人单位对会计人员专业英语(会计英语)水平的要求越来越高。
下面是店铺带来的，欢迎阅读!关于会计的英语文章及翻译1China's top banking regulator on Friday warned of growing risks to the country's financial system as a result of an unprecedented expansion in new loans and urged the country's lenders to improve their internal management.The statement by Liu Mingkang, chairman of the China Banking Regulatory Commission, may signal a more assertive stance from the body in the build-up to a top-level Communist party meeting scheduled for November that will set the country's economic agenda for the coming year.Chinese financial institutions extended Rmb8,185bn ($1,199bn) in local currency loans in the first eight months of this year, an increase of 164 per cent from the same period in 2008, a credit binge analysts say has been facilitated by a serious relaxation in lending standards.“This year, all kinds of risks have arisen in the banking sec tor along with the rapid credit expansion,” said Mr Liu in a written statement. “Banking institutions should always stick to the bottom line of compliance management, to lay a solid foundation for risk management.”For most of this year, the CBRC has been an almost lone voice within the government urging caution over the rapid loan growth and the potential for a future shock to the system.China's economic recovery has been largely fuelled by the flood of credit from the state-controlled banks but this hasprompted fears of fresh bubbles forming in the property and equities markets and raised the prospect that growth could falter as lending returns to a more sustainable level.“This is a high-risk strategy, since in prior eras, massive Chinese loan growth eventually led to massive Chinese non-performing loans and a banking sector that had to be recapitalised,” Michael Cembalest, chief investment officer at JPMorgan Global Wealth Management, said in a recent report.“The removal of loan quota limits once the g lobal recession hit may have unleashed a torrent of relaxed underwriting standards that will not be visible until the next downturn.”中国银行业最高监管机构上周五警告，由于新增贷款的空前扩张，中国金融体系面临的风险正日渐增加。
会计英语翻译
A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。
会计英语(第二版)第一章中英文互译
会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。
会计科目中英文对照cpa版
第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金:Cash and cash equivalents 银行存款:Bank deposit应收账款:Account receivable应收票据:Notes receivable应收股利:Dividend receivable应收利息:Interest receivable其他应收款:Other receivables原材料:Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备:provision for the decline in value of inventories 坏账准备:Allowance for doubtful acounts待摊费用:Prepaid expense交易性金融资产:Trading financial assets持有至到期投资:held-to-maturity investment可供出售金融资产:Available-for-sale financial assets短期投资:Short-term investment长期股权投资:Long-term equity investment固定资产:Fixed assets累计折旧:Accumulated depreciation在建工程:Construction-in-process固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产:deferred tax assets (DTA)2.负债类Liability短期借款:Short-term loans/ borrowing长期借款:Long-term loans/ borrowing预收账款:advance from customers/ Deposit received应付票据:Notes payable应付账款:Account payable应付工资薪酬:wages payable应付股利:Dividends payable应付利息:Interest payable应交税费:Tax payable其他应付款:Other payables递延所得税负债:Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本:Paid-in capital资本公积:Additional paid-in capital 盈余公积:Surplus reserves未分配利润:Retained earnings4.成本类科目Cost生产成本:Manufacturing Cost制造费用:Manufacturing overhead劳务成本:labor costs研发支出:R & D expenditure5.损益类Profit and loss主营业务收入:Main operating revenue 其他业务收入:Other operating revenue 营业外收入:Non-operating income投资收益:Investment income产品销售收入:sales revenue主营业务成本:Main operating costs;cost of goods sold / cost of sales 其他业务支出:Other operating costs营业外支出:Non-operating expenditure销售费用:Selling expense(advertisement)管理费用:General and administration expense (G&A expense)财务费用:Finance expense公允价值变动损益:Gain/loss of the change of fair value所得税:Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases融资租赁par面值pending litigation 未决诉讼Premium溢价principal本金virtually certain基本确定第五课投资Glossaryavailable for sale可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产;the investments which will be held to their maturity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产继续阅读。
英语会计科目(标准翻译)
1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 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)1282 留抵税额excess V A T paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 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 expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 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-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 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 loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables夏☆雨4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)夏☆雨4 营业收入operating revenue 41 销货收入sales revenue 411 销货收入sales revenue 4111 销货收入sales revenue 4112 分期付款销货收入installment sales revenue 417 销货退回sales return 4171 销货退回sales return 419 销货折让sales allowances 4191 销货折让sales discounts and allowances 46 劳务收入service revenue 461 劳务收入service revenue 4611 劳务收入service revenue 47 业务收入agency revenue 471 业务收入agency revenue 4711 业务收入agency revenue 48 其它营业收入other operating revenue 488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs 51 销货成本cost of goods sold 511 销货成本cost of goods sold 5111 销货成本cost of goods sold 5112 分期付款销货成本installment cost of goods sold 512 进货purchases 5121 进货purchases 5122 进货费用purchase expenses 5123 进货退出purchase returns 5124 进货折让charges on purchased merchandise 513 进料materials purchased 5131 进料material purchased 5132 进料费用charges on purchased material 5133 进料退出material purchase returns 5134 进料折让material purchase allowances 514 直接人工direct labor 5141 直接人工direct labor 515~518 制造费用manufacturing overhead 5151 间接人工indirect labor 5152 租金支出rent expense, rent 5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses) 5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses 5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense) 5163 加工费manufacturing overhead - outsourced 5166 税捐taxes 5168 折旧depreciation expense 5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses) 5173 职工福利employee benefits/welfare 5176 训练费training (expense) 5177 间接材料indirect materials 5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs 561 劳务成本service costs 5611 劳务成本service costs 57 业务成本gency costs 571 业务成本agency costs 5711 业务成本agency costs 58 其它营业成本other operating costs 588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses 61 推销费用selling expenses 615~618 推销费用selling expenses 6151 薪资支出payroll expense 6152 租金支出rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses) 6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense) 6164 交际费entertainment (expense) 6165 捐赠donation (expense) 6166 税捐taxes 6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense 6169 各项耗竭及摊提various amortization 6172 伙食费meal (expenses) 6173 职工福利employee benefits/welfare 6175 佣金支出commission (expense) 6176 训练费training (expense) 6188 其它推销费用other selling expenses 62 管理及总务费用general & administrative expenses 625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense 6252 租金支出rent expense, rent 6253 文具用品office supplies 6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses) 6257 修缮费repair(s) and maintenance (expense) 6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities (expense) 6262 保险费insurance (expense) 6264 交际费entertainment (expense) 6265 捐赠donation (expense) 6266 税捐taxes 6267 呆帐损失loss on uncollectible accounts 6268 折旧depreciation expense a 6269 各项耗竭及摊提various amortization 6271 外销损失loss on export sales 6272 伙食费meal (expenses) 6273 职工福利employee benefits/welfare 6274 研究发展费用research and development expense 6275 佣金支出commission (expense) 6276 训练费training (expense) 6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses 635~638 研究发展费用research and development expenses 6351 薪资支出payroll expense 6352 租金支出rent expense, rent 6353 文具用品office supplies 6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费postage (expenses) 6357 修缮费repair(s) and maintenance (expense) 6361 水电瓦斯费utilities (expense) 6362 保险费insurance (expense) 6364 交际费entertainment (expense) 6366 税捐taxes 6368 折旧depreciation expense 6369 各项耗竭及摊提various amortization 6372 伙食费meal (expenses) 6373 职工福利employee benefits/welfare 6376 训练费training (expense) 6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益。
会计英语 翻译chapter1
Chapter one Introduction to Accounting 1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions.An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information.An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation.第一章['tʃæptə]会计导论[.intrə'dʌkʃən]1.1 簿记与会计会计是一个信息系统，[ai'dentəfai]辨别、['meʒəz]测量、记录和交流相关的['reləvənt]、可靠的[ri'laiəbl]、持续的[kən'sistənt]和可比的['kɔmpərəbl]一个组织经济活动的信息。
会计中英文对照
一，会计要素会计accounting 决策人Decision Maker 公众会计Public Accounting投资人Investor 股东Shareholder 债权人Creditor财务会计Financial Accounting 管理会计Management Accounting成本会计Cost Accounting 私业会计Private Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation会计目标Accounting Objectives 会计假设Accounting Assumptions会计要素Accounting Elements 会计原则Accounting Principles会计实务过程Accounting Procedures 财务报表Financial Statements财务分析Financial Analysis 会计主体假设Separate—entity Assumption 货币计量假设Unit—of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time—period Assumption资产Asset 负债Liability 权益Owner’s Equity收入Revenue 费用Expense 收益Income 亏损Loss历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full—disclosure (Reporting）Principle客观性原则Objective Principle 一致性原则Consistent Principle可比性原则Comparability Principle 重大性原则Materiality Principle稳健性原则Conservatism Principle 权责发生制Accrual Basis现金收付制Cash Basis 财务报告Financial Report流动资产Current assets 流动负债Current Liabilities长期负债Long-term Liabilities 投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记帐Journal总分类帐General Ledger 明细分类帐Subsidiary Ledger 试算平衡Trial Balance现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal销售日记帐Sales Journal 购货日记帐Purchase Journal 普通日记帐General Journal 工作底稿Worksheet 调整分录Adjusting entries 结帐Closing entries 三、现金与应收帐款现金Cash 银行存款Cash in bank 库存现金Cash in hand流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check （cheque) 银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据Note receivable起运点交货价F。
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 A verage 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 princ iple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V oucher 凭单V oucher 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库藏股教你如何用WORD文档(2012-06-27 192246)转载▼标签：杂谈1. 问：WORD 里边怎样设置每页不同的页眉？如何使不同的章节显示的页眉不同？答：分节，每节可以设置不同的页眉。
会计英语(中英对照)
Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
专门从事这方面工作的人员叫做会计师。
Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。
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。
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T ax 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T ax 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 ex pense 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。
会计科目英语翻译
一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入 main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整 prior year profit and loss adjustment。
会计概念中英文
1-1 accounting：会计1-1 financial statement：会计报表，财务报表1-1 Balance Sheet：资产负债表1-2 entity：会计实体1-4 financial position：财务状况1-6 asset：资产1-6 liabilities：负债1-6 equity：权益1-7 cash：现金1-9 fund：资金；基金，专款1-10 obligation：义务，责任；偿还债务的责任1-10 creditor：债权人1-10 credit：信用，信贷1-10 supplier：供应商1-10 amount：数量，金额1-10 accounts payable：应付账款1-10 payable：应付的1-11 clai：M债权，要求权1-11 current：流动的，短期的1-13 common stock：普通股1-13 paid-in capital：实收资本1-14 profit：利润1-14 earnings：营业利润，盈利，收益1-14 dividend：股利1-14 retained earnings：留存收益1-15 due：欠款的，应付的1-15 residual clai：M剩余要求权B1-16 dual-aspect concept：复式簿记原则1-20 balance：（使资产负债表两边）平衡（即资产=负债+所有者权益）1-20 accountant：会计师，会计专家，审计员1-22 accounting concept：会计原则1-24 bank account：银行往来账户1-26 net assets：净资产B1-27 money-measurement concept：货币核算原则1-28 supplies：物料用品B1-34 entity concept：会计实体原则1-34 account：账户1-34 withdraw：提款，提取（资金）1-34 withdrawal：提款1-35 sole owner：独资经营者，个体户N1-38 corporation：法人，公司N1-38 partnership：合伙企业N1-38 proprietorship：独资企业1-39 deposit：存款B1-40 going-concern concept：持续经营原则1-41 concern：公司（对工商企业的一般称呼）N1-43 monetary asset：货币资产N1-43 fair value：公平价值N1-43 nonmonetary asset：非货币资产N1-43 cost：成本B1-44 asset-measurement concept：资产核算原则1-44 market value：市场价值，市价1-45 marketable securities：有价证券，适销证券1-45 stock exchange：证券交易所1-49 depreciation：折旧1-50 inventory：存货1-56 bond：债券1-62 cash register：现金出纳机1-62 petty cash：零用现金N1-64 lease：租赁N1-64 capital lease：资本租赁1-65 contract：合同，契约1-67 trademark：商标N1-69 noncurrent：非流动的1-70 current asset：流动资产1-74 current liabilities：流动负债1-74 become / fall due：到期1-75 repay：偿付B1-77 current ratio：流动比率1-77 meet one's obligations：偿债1-80 share：份额，股份，股票1-80 shareholder：股东1-80 stockholder：股东1-80 ownership：所有权1-81 additional paid-in capital：资本溢价，实收资本溢价，追加缴入资本1-82 transaction：交易1-83 profitable：赚钱的，有利可图的，盈利的1-86 operating activity：经营活动1-P20 goodwill：商誉PT1Q19 insurance policy：保单PT1Q19 prepaid expense：预付费用PT1Q20 plant and property：固定资产PT1Q22 accounts receivable：应收账款2-2 securities：有价证券2-2 stock：股票，股份；存货，库存2-2 Treasury：财政部（英美常用，其他国家多用Ministry of Finance）2-2 treasury bonds：长期国债（由英、美政府发行的长期债券）N2-3 investment in safe：保值投资，安全投资= safe investmenTN2-3 money market fund：货币市场基金N2-3 cash equivalent：现金等价物2-5 goods：货物2-5 raw material：原材料2-5 partially finished product：半成品2-5 resale：转卖，转售2-8 intangible asset：无形资产2-10 tangible asset：有形资产2-11 property, plant and equipment：财产、厂房与设备，固定资产2-12 accumulated depreciation：累计折旧2-15 patent：专利权2-15 brand：商标，品牌，牌子2-15 logo：（企业、公司等的）专用标识、标记、商标（如用于广告中的）2-20 bank loan：银行借款2-20 promissory note：本票，期票N2-20 accrued liabilities：应计负债2-21 tax liability：应纳税款2-22 long-term debt：长期债务N2-24 income tax：个人所得税；（美）也指公司所得税N2-24 deferred income tax：递延所得税2-37 note：票据；现钞，钞票2-37 note payable：应付票据2-37 note receivable：应收票据2-43 double-entry：复式记账，复式簿记2-51 sell at a profit：含利销售2-53 vendor：卖方2-55 on credit：信用交易，赊账2-57 mortgage：抵押贷款，按揭贷款2-57 balance：余额2-59 offer：递价，出价；出售，发盘2-62 interest：利息；权益B2-64 income：收入，收益，利润2-68 financial information：财务信息2-68 income statement：损益表= profit and loss accoun T2-72 revenue：收入2-73 expense：费用2-81 surplus：盈余，利润N2-81 sales revenue：销售收入N2-81 interest revenue：利息收入N2-81 salary expense：工资费用N2-81 rent expense：租金费用2-P44 amortization：摊销，分期偿还3-4 Beg. Bal.：期初余额= Beginning balanceB3-26 debit：n. 借方；v. 借记B3-26 credit：n. 贷方；v. 贷记N3-36 entry：会计分录3-38 net income：净收益N3-38 gross income：总收益，毛收益N3-38 operating income：营业收益B3-43 ledger：总账，总分类账B3-43 journal：日记账3-49 posting：过账B3-51 closing：结账，结转3-62 temporary account：临时性账户3-62 permanent account：永久性账户3-63 maintenance expense：维修费用3-P64 check：支票3-P64 chart of accounts：会计科目表，账户一览表，科目汇总表3-P64 bookkeeper：簿记员，记账员3-P66 inflow：流入3-P66 outflow：流出B4-3 fiscal year：财务年度，财政年度，财年4-4 interim statement：中期报表，期中报表B4-6 accrual accounting：权责发生制会计，应计制会计4-14 cash accounting：现金会计B4-18 conservatism concept：稳健性原则，保守性原则N4-18 materiality concept：重要性原则N4-18 realization concept：收入实现原则4-38 salesperson：推销员4-44 advances from customers：预收客户款N4-47 deferred revenue：递延收入N4-47 precollected revenue：预收收入N4-47 unearned revenue：未获收入4-53 rental revenue：租金收入N4-57 installment sales：分期收款销售4-59 bad debt：坏账4-65 allowance for doubtful accounts：坏账准备= allowance for bad debtsN4-65 contra-asset account：资产备抵账户，资产对销账户4-66 bad debt expense：坏账费用4-69 write off：撤销（债务）；冲销，注销4-70 sales：销售额，销售量4-74 days' sales uncollected：日销货未收款率，应收账款回收天数= average collection periodPT4Q11 allowance for bad debts：坏账准备= allowance for doubtful accountsB5-3 expenditure：支出，开支B5-15 unexpired cost：未耗成本B5-15 expired cost：已耗成本B5-19 matching concept：配比原则5-27 prepaid insurance：预付保险费5-31 prepaid rent：预付租金5-34 depreciation expense：折旧费用5-35 disbursement：付款5-37 accrued salaries：应计未付工资N5-38 withhold：扣款，扣缴N5-38 social security tax：社会保险税，社会福利税B5-40 fringe benefits：附加福利5-40 pension：养老金，退休金，补助金5-40 pension benefit：退休津贴，退休费5-40 accrued pension：应计养老金5-41 pension expense：养老金费用5-43 other post-employment benefits：其他就业后福利（abbr. OPEB）5-45 accrued rent：应付租金，应计租金B5-50 loss：损失，亏损5-58 deed：契约，证书5-59 down payment：定金，首期付款5-61 commission：佣金N5-68 profit and loss statement：损益表= income statement = profit and loss account N5-68 earnings statement：损益表= income statement = profit and loss account5-70 cost of sales：销售成本5-71 gross margin：毛利，边际贡献，贡献毛益5-72 operating expense：营业费用5-72 income before tax：税前收益5-74 provision for income tax：备付所得税，所得税准备5-75 net loss：净损失N5-86 statement of cash flows：现金流量表5-87 gross margin percentage：毛利率5-89 net income percentage：净收益率6-1 manufacturing company：制造业公司6-1 cost of goods sold：销货成本6-2 specific identification method：个别辨认法，分批认定法6-5 shipment：运送，运送货物6-5 perpetual inventory：永续盘存B6-9 deduction method：扣减法N6-10 point of sale：销售点6-13 goods available for sale：可销售货物6-16 physical inventory：实地盘存，实物盘存N6-17 loss on inventory：存货损失6-18 shrinkage：缩水，损耗B6-22 inventory valuation：存货估价B6-27 first-in first-out method：先进先出法FIFO6-27 financial accounting：财务会计B6-32 last-in first-out method：后进先出法LIFOB6-35 average-cost method：平均成本法6-39 taxable income：应税所得，应纳税所得额，应税收益6-43 write down：减记6-46 merchandising company：商业公司6-47 finished goods：成品，制成品，产成品= finished product 6-48 invoice：发票6-48 conversion cost：加工成本6-49 finished product：成品，制成品，产成品= finished goods 6-49 overhead：间接费用，管理费用6-50 direct material：直接材料6-50 direct labor：直接人工N6-51 other production cost：其他生产成本6-53 cost accounting：成本会计B6-54 product cost：产品成本B6-54 period cost：期间成本B6-59 overhead rate：间接费用分配率6-59 indirect cost：间接成本N6-63 activity-based costing：作业成本法N6-63 cost driver：成本动因B6-64 inventory turnover：存货周转，存货周转率7-3 fixed assets：固定资产B7-5 acquisition：获得（或购买）行为，购置，收购7-6 broker：经纪人7-7 freight：运费7-9 lessor：出租人7-9 lessee：承租人7-16 service life：使用年限，耐用年限，使用寿命7-20 obsolescence：陈旧过时7-25 residual value：残值，剩余价值7-28 depreciable cost：应计折旧成本N7-29 units-of-production depreciation：产量折旧法，生产单位折旧法N7-29 straight-line depreciation：直线折旧法N7-29 accelerated depreciation：加速折旧法7-33 depreciation rate：折旧率7-46 book value：账面价值7-56 gain ( or loss ) on disposition of plant：固定资产处理收益（或损失）B7-62 depletion：递耗，折耗7-62 wasting asset：递耗资产B8-1 working capital：营运资本，营运资金，周转资金8-5 permanent capital：永久资本B8-7 debt capital：债务资本，借入资本8-9 face amount：票面金额，面额8-12 principal：本金8-16 portfolio：投资组合8-16 derivative：衍生工具，衍生产品8-21 shareholders' equity：股东权益8-22 common shareholder：普通股股东8-22 preferred shareholder：优先股股东8-22 preferred stock：优先股N8-22 limited partnership：有限责任合伙企业N8-22 trust：信托，托拉斯N8-22 S corporation：S公司8-23 par value：票面价值，面值8-26 no-par-value stock：无面值股票8-26 director：董事8-26 stated value：设定价值8-28 treasury stock：库存股份，库存股票8-28 outstanding stock：未清偿股票8-35 liquidate：清算，清盘8-43 net worth：净值，资本净值8-47 stock dividend：股票股利8-48 stock split：股份拆细，分股8-60 leverage：杠杆，杠杆作用，杠杆效应B8-62 debt ratio：债务比率，负债比率B8-65 consolidated financial statement：合并会计报表，合并财务报表8-65 parent：母公司8-65 subsidiary：子公司8-69 intrafamily transaction：家族内交易8-75 minority interest：少数股东权益9-3 accrual basis：权责发生制，应计制N9-3 liquidity：流动性，变现能力，清偿能力N9-3 solvency：偿债能力N9-7 cash flow from operating activities：营业活动现金流量N9-7 cash flow from investing activities：投资活动现金流量N9-7 cash flow from financing activities：筹资活动现金流量B9-8 cash basis：收付实现制，现金收付制N9-15 double counting：重复计算9-17 administrative expense：管理费用9-19 credit sale：赊销，递延付款销售9-22 End. Bal.：期末余额= Ending balance9-40 cash flow statement：现金流量表= statement of cash flows9-43 net：净得，净赚（某利润等）9-50 breakdown：分解，分类剖析9-53 mortgage bond：抵押债券，按揭债券N9-53 redemption：偿还，赎回N9-56 Generally Accepted Accounting Principles：公认会计准则= GAAP N9-56 disposition：财产分配[遗产税]N9-63 free cash flow：自由现金流量N9-63 replacement：重置N9-63 cushion：余量9-P183 proceeds：收入，进款9-P184 financial crisis：财务危机10-6 auditing：审计，核数10-6 certified public accountant：注册会计师，执业会计师= CPA10-6 auditor：审计师，核数师N10-10 clean opinion：无保留意见[指审计报告]N10-10 unqualified opinion：无保留意见[指审计报告]N10-10 exception：审计异议，例外N10-10 qualified opinion：有保留意见[指审计报告]N10-10 qualification：附条件声明N10-10 suspend trading：停牌10-11 return on equity：权益报酬率，净资产收益率= ROE10-15 benchmark：基准，标杆10-26 profit margin percentage：毛利率；利润率，净利率10-43 quick ratio：速动比率，酸性测试比率= acid test ratio = liquidity ratio 10-43 acid test ratio：速动比率，酸性测试比率= quick ratio = liquidity ratio 10-45 capitalization：资本化10-50 earnings per share：每股收益= EPS10-53 price-earnings ratio：市盈率= P/E ratio = PER10-56 return on permanent capital：永久资本回报率，永久资本收益率10-56 return on investment：投资回报率，投资收益率= ROI10-57 pretax income：税前收益，税前利润10-58 EBIT：息税前利润，息税前收益= earnings before interest and tax 10-59 EBIT margin：EBIT利润率10-62 capital turnover ratio：资本周转率10-63 capital intensive：资本密集型10-69 fixtures：固定装置，装置，装修10-72 insolvency：无偿债能力，无力偿付10-80 real earnings：实际收益10-84 foreign operation：国外业务，境外业务10-85 red flag：红色报警信号10-86 accounting practice：会计实务，会计惯例B10-88 accountability：经营责任，问责性；负责B10-88 corporate governance：公司治理，公司管治，公司管制10-88 board of directors：董事会，董事局10-89 public company：公众公司，公开公司10-89 Securities and Exchange Commission：[美]证券交易委员会= SEC 10-90 publicly-traded company：股份公开交易的公司10-93 public accounting firm：会计师事务所B11-1 nonprofit organization：非营利组织11-7 accumulated surplus：累计盈余，累积盈余，滚存盈余11-8 statement of financial position：财务状况表11-8 statement of activities：业务活动情况表，业务报表，活动报表N11-14 balanced scorecard：平衡计分卡11-16 permanently restricted net asset：永久受限制净资产11-16 temporarily restricted net asset：暂时受限制净资产11-16 unrestricted net asset：不受限制净资产11-35 endowment：捐款，资助11-43 fee：报酬；付给专业人员（如会计师、医生、律师等）的工作酬金B11-46 transfer：转移B12-1 Government Accounting Standards Board：政府会计准则委员会= GASB12-12 Financial Accounting Standards Board：财务会计准则委员会= FASB12-13 Federal Accounting Standards Advisory Board：联邦会计准则咨询委员会= FASAB 12-16 budget：预算12-16 Office of Management and Budget：预算管理委员会= OMB12-18 stewardship：保管责任12-34 interperiod：跨期的。
会计相关科目 英语翻译
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable 1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing 1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks '140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds '140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves 1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation 1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process 安装工程Erection works在安装设备Erectingequipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project 1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing 2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism 2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT '21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable '217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable '217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value '231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfarefund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits 3141 利润分配Profit distribution'314101 其他转入Other chengeover in '314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture 4105 制造费用Manufacturing overhead 材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operatingrevenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax 其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income 长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue 5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income 现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit 罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value 5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses 职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost 5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision forshort-term investment 长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill 无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government 其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess 应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities 应交税金-所得税Tax payable - income tax 应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable -consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金Profit appropriation - statutory welfare reserve 利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit 利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses 营业外支出Non-operating expenses所得税Income tax。
会计专业英语 中英文对照 翻译
Uniform Customs and Practice for Documentary CreditsArticle 1 Application of UCPThe Uniform Customs and Practice for Documentary Credits, 2007 Revision, ICC Publication no. 600 (“UCP”) are rules that apply to any documentary credit (“credit”) (including, to the extent to which they may be applicable, any standby letter of credit) when the text of the credit expressly indicates that it is subject to these rules. They are binding on all parties thereto unless expressly modified or excluded by the credit.Article 2 DefinitionsFor the purpose of these rules: Advising bank means the bank that advises the credit at the request of the issuing bank. Applicant means the party on whose request the credit is issued. Banking day means a day on which a bank is regularly open at the place at which an act subject to these rules is to be performed. Beneficiary means the party in whose favor a credit is issued. Complying presentation means a presentation that is in accordance with the terms and conditions of the credit, the applicable provisions of these rules and international standard banking practice. Confirmation means a definite undertaking of the confirming bank, in addition to that of the issuing bank, to honor or negotiate a complying presentation. Confirming bank means the bank that adds its confirmation to a credit upon the issuing bank’s authorization or request. Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation.Honor means:a. to pay at sight if the credit is available by sight payment.b. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment.c. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance.Issuing bank means the bank that issues a credit at the request of an applicant or on its own behalf. Negotiation means the purchase by the nominated bank of drafts (drawn on a bank other than the nominated bank) and/or documents under a complying presentation, by advancing or agreeing to advance funds to the beneficiary on or before the banking day on which reimbursement is due to(to be paid the nominated bank. Nominated bank means the bank with which the credit is available or any bank in the case of a credit available with any bank. Presentation means either the delivery of documents under a credit to the issuing bank or nominated bank or the documents so delivered. Presenter means a beneficiary, bank or other party that makes a presentation.Article 3 Credits v. ContractsA. Credits, by their nature, are separate transactions from the sales or other contract(s) on which they may be based and banks are in no way concerned with or bound by such contract(s), even if any reference whatsoever to such contract(s) is included in the Credit. Consequently, the undertaking of a bank to pay, accept and pay Draft(s) or negotiate and/or to fulfill any other obligation under the Credit, is not subject to claims or defenses by the Applicant resulting from his relationships with the Issuing Bank or the Beneficiary.B. A Beneficiary can in no case avail himself of the contractual relationships existing between the banks or between the Applicant and the Issuing Bank.Article 4 Instructions to Issue/Amend CreditsA. Instructions for the issuance of a Credit, the Credit itself, instructions for an amendment thereto, and the amendment itself, must be complete and precise.In order to guard against confusion and misunderstanding, banks should discourage any attempt: i. to include excessive detail in the Credit or in any amendment thereto;ii. to give instructions to issue, advise or confirm a Credit by reference to a Credit previously issued (similar Credit) where such previous Credit has been subject to accepted amendment(s), and/or unaccepted amendment(s).B. All instructions for the issuance of a Credit and the Credit itself and, where applicable, all instructions for an amendment thereto and the amendment itself, must state precisely the document(s) against which payment, acceptance or negotiation is to be made.Article 5 Revocable v. Irrevocable CreditsA. A Credit may be eitheri. revocable,orii. Irrevocable.B. the Credit, therefore, should clearly indicate whether it is revocable or irrevocable.C. In the absence of such indication the Credit shall be deemed to be irrevocable.Article 6 Advising Bank's LiabilityA. A Credit may be advised to a Beneficiary through another bank (the "Advising Bank") without engagement on the part of the Advising Bank, but that bank, if it elects to advise the Credit, shall take reasonable care to check the apparent authenticity of the Credit which it advises. If the bank elects not to advise the Credit, it must so inform the Issuing Bank without delay.B. If the Advising Bank cannot establish such apparent authenticity it must inform, without delay, the bank from which the instructions appear to have been received that it has been unable to establish the authenticity of the Credit and if it elects nonetheless to advise the Credit it must inform the Beneficiary that it has not been able to establish the authenticity of the Credit.Article 7 Revocation of a CreditA. A revocable Credit may be amended or canceled by the Issuing Bank at any moment and without prior notice to the Beneficiary.B. However, the Issuing Bank must:i. reimburse another bank with which a revocable Credit has been made available for sight payment, acceptance or negotiation for any payment, acceptance or negotiation made by such bank prior to receipt by it of notice of amendment or cancellation, against documents which appear on their face to be in compliance with the terms and conditions of the Credit;ii. Reimburse another bank with which a revocable Credit has been made available for deferred payment, if such a bank has, prior to receipt by it of notice of amendment or cancellation, taken up documents which appear on their face to be in compliance with the terms and conditions of the Credit.Article 8 Liability of Issuing and Confirming BanksA. An irrevocable Credit constitutes a definite undertaking of the Issuing Bank, provided that the stipulated documents are presented to the Nominated Bank or to the Issuing Bank and that the terms and conditions of the Credit are complied with:i. if the Credit provides for sight payment to pay at sight;ii. if the Credit provides for deferred payment to pay on the maturity date(s) determinable in accordance with the stipulations of the Credit; iii. if the Credit provides for acceptance;a. by the Issuing Bank to accept Draft(s) drawn by the Beneficiary on the Issuing Bank and pay them at maturity,orb. by another drawer bank to accept and pay at maturity Draft(s) drawn by the Beneficiary on the Issuing Bank in the event the drawer bank stipulated in the Credit does not accept Draft(s) drawn on it, or to pay Drafts(s) accepted but not paid by such drawer bank at maturity;iv. If the Credit provides for negotiation to pay without recourse to drawers and/or bona fide holders, Draft(s) drawn by the Beneficiary and/or document(s) presented under the Credit. A Credit should not be issued available by Draft(s) on the Applicant. If the Credit nevertheless calls for Draft(s) on the Applicant, banks will consider such Draft(s) as an additional document(s).B. A confirmation of an irrevocable Credit by another bank (the "Confirming Bank") upon the authorization or request of the Issuing Bank, constitutes a definite undertaking of the Confirming Bank, in addition to that of the issuing Bank, provided that the stipulated documents are presented to the Confirming Bank or to any other Nominated Bank and that the terms and conditions of the Credit are complied with:i. If the Credit provides for sight payment to pay at sight;ii. if the Credit provides for deferred payment to pay on the maturity date(s) determinable in accordance with the stipulations of the Credit;iii. if the Credit provides for acceptance:a. by the Confirming Bank to accept Draft(s) drawn by the Beneficiary on the Confirming Bank and pay them at maturity,orb. by another drawer bank to accept and pay at maturity Draft(s) drawn by the Beneficiary on the Confirming Bank, in the event the drawer bank stipulated in the Credit does not accept Draft(s) drawn on it, or to pay Draft(s) accepted but not paid by such drawer bank at maturity;iv. if the Credit provides for negotiation to negotiate without recourse to drawers and/or bona fide holders, Draft(s) drawn by the Beneficiary and/or document(s) presented under the Credit. A Credit should not be issued available by Draft(s) on the Applicant. If the Credit nevertheless calls for Draft(s) on the Applicant, banks will consider such Draft(s) as an additional document(s).C. i. If another bank is authorized or requested by the Issuing Bank to add its confirmation to a Credit but is not prepared to do so, it must so inform the Issuing Bank without delay.ii. Unless the Issuing Bank specifies otherwise in its authorization or request to add confirmation, the Advising Bank may advise the Credit to the Beneficiary without adding its confirmation.D. i. except as otherwise provided by Article 48, an irrevocable Credit can neither be amended nor canceled without the agreement of the Issuing Bank, the Confirming Bank, if any, and the Beneficiary.ii. The Issuing Bank shall be irrevocably bound by an amendment(s) issued by it from the time ofthe issuance of such amendment(s). A Confirming Bank may extend its confirmation to an amendment and shall be irrevocably bound as of the time of its advice of the amendment. A Confirming Bank may, however, choose to advise an amendment to the Beneficiary without extending its confirmation and if so, must inform the Issuing Bank and the Beneficiary without delay.iii. The terms of the original Credit (or a Credit incorporating previously accepted amendment(s)) will remain in force for the Beneficiary until the Beneficiary communicates his acceptance of the amendment to the bank that advised such amendment. The Beneficiary should give notification of acceptance or rejection of amendment(s). If the Beneficiary fails to give such notification, the tender of documents to the Nominated Bank or Issuing Bank, that conform to the Credit and to not yet accepted amendment(s), will be deemed to be notification of acceptance by the Beneficiary of such amendment(s) and as of that moment the Credit will be amended.iv. Partial acceptance of amendments contained in one and the same advice of amendment is not allowed and consequently will not be given any effect.Article 9 Teletransmitted and Pre Advised CreditA. i. When an Issuing Bank instructs an Advising Bank by an authenticated teletransmission to advise a Credit or an amendment to a Credit, the teletransmission will be deemed to be the operative Credit instrument or the operative amendment, and no mail confirmation should be sent. Should a mail confirmation nevertheless be sent, it will have no effect and the Advising Bank will have no obligation to check such mail confirmation against the operative Credit instrument or the operative amendment received by teletransmission.ii. If the teletransmission states "full details to follow" (or words of similar effect) or states that the mail confirmation is to be the operative Credit instrument or the operative amendment, then the teletransmission will not be deemed to be the operative Credit instrument or the operative amendment. The Issuing Bank must forward the operative Credit instrument or the operative amendment to such Advising Bank without delay.B. If a bank uses the services of an Advising Bank to have the Credit advised to the Beneficiary, it must also use the services of the same bank for advising an amendment(s).C. A preliminary advice of the issuance or amendment of an irrevocable Credit (pre advice), shall only be given by an Issuing Bank if such bank is prepared to issue the operative Credit instrument or the operative amendment thereto. Unless otherwise stated in such preliminary advice by the Issuing Bank, an Issuing Bank having given such pre advice shall be irrevocably committed to issue or amend the Credit, in terms not inconsistent with the pre advice, without delay.Article 10 Incomplete or Unclear InstructionsIf incomplete or unclear instructions are received to advise, confirm or amend a Credit, the bank requested to act on such instructions may give preliminary notification to the Beneficiary for information only and without responsibility. This preliminary notification should state clearly that the notification is provided for information only and without the responsibility of the Advising Bank. In any event, the Advising Bank must inform the Issuing Bank of the action taken and request it to provide the necessary information.The Issuing Bank must provide the necessary information without delay. The Credit will be advised, confirmed or amended, only when complete and clear instructions have been receivedand if the Advising Bank is then prepared to act on the instructions.跟单信用证统一惯例第一条UCP的适用范围《跟单信用证统一惯例——2007年修订本，国际商会第600号出版物》（简称“UCP”）乃一套规则，适用于所有的其文本中明确表明受本惯例约束的跟单信用证（下称信用证）（在其可适用的范围内，包括备用信用证。
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。
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第一章会计总论学习目标：1.了解会计信息系统2.应用公认会计准则3.了解财务报表4.运用会计要素5.运用会计等式6.了解会计及其环境本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。
本章也将对公认会计准则以及一些相关概念和原则进行解释。
本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。
同时，本章还将简单介绍财务报表。
1.1会计是一个信息系统我们通常把会计描述为一个信息系统。
作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。
会计的范围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。
会计所涵盖的范围要大于簿记。
图表1－1是信息在会计系统内的流转图。
簿记是对交易和事件的记录，只是会计的一部分。
会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和内部的使用者制定各项经济决策。
图表1-1 会计信息流转会计信息使用者主要是投资者和债权人，政府，工会，普通公众也会使用会计信息。
1.2组织形式企业有三种组织形式：个人独资企业是指由一个自然人投资拥有的企业组织。
个人独资企业是一个会计实体，但并不是法律实体个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。
合伙企业的所有者被称为合伙人。
现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。
股东不对公司的债务负责。
有限责任是公司这种组织形式的一个显著优点。
公司的所有权被分为股份。
股份可以在所有者之间转让。
1.3编报财务报表的框架由于各个国家的法律和经济环境不同，各国有不同的会计模式。
在一个国家可行的会计实务在另一个国家并不一定可行。
由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。
为满足上述需求，国际会计准则委员会（IASC）于1973年成立，并致力于国际公认的会计准则的制定。
2001年4月1日，根据题为《关于重塑国际会计准则委员会未来的建议》的报告中的提议，国际会计准则委员会（IASC）改组为国际会计准则理事会（IASB）。
除了1989年发布的国际会计准则外，国际会计准则委员会还发布了财务报表编报的框架，并将其作为建立会计准则的概念基础。
框架主要包括以下内容：1.财务报表的目的及基础假设；2.财务报表的质量特征；3.财务报表的要素；4.资本和资本保全概念。
图表1－2概括地介绍了一些重要的会计原则。
2006年2月16日，中国的财政部宣布实行一项新的基本准则和38项新的具体会计准则，虽然这些准则和国际会计准则相比有一些例外，但很大程度上已经和国际会计准则一致。
新的基本准则类似于国际会计准则委员会发布的概念框架，并且这新的38项会计准则覆盖了国际财务报告准则下的所有问题。
1.4了解财务报表会计信息必须满足使用者的需求。
主要使用者利用财务报表信息评价企业的盈利能力和偿债能力。
财务报表是会计程序的最终产品。
财务报表应按一定的格式编制，并提供与决策相关的信息。
个人独资企业编制的四种财务报表有：－利润表（又称为损益表）；－所有者权益变动表（又称为资本变动表，以及以后章节介绍的留存收益表）；－资产负债表；－现金流量表。
◇资产负债表（财务状况报告）资产负债表反映一个企业在某一特定日期的所有资产，负债和所有者权益。
资产负债表中资产等于负债加所有者权益。
IASB框架对资产的定义如下：资产是指由过去的交易或事项形成的、由企业拥有或者控制、预期会给企业带来经济利益的资源。
资产分为有形资产和无形资产。
有形资产包括现金，应收账款，商品存货，物料用品，设备，建筑物和机器等。
无形资产包括专利权，商标权和版权等。
资产的来源有两种，一种是负债，另一种是所有者权益。
IASB框架对负债的定义如下：负债是由过去的交易或事项形成的，预期会导致经济利益流出企业的，通过转移资产或向其他企业提供服务等实现的义务。
负债包括应付账款，应付票据，应付工资，应付税款，应付利息和应付债券。
权益（独资企业的所有者权益，合伙企业的合伙人权益，及公司的股东权益）是剩余权益。
IASB对所有者权益的定义如下：所有者权益是资产扣除负债后由所有者享有的剩余权益。
在企业中，权益是指所有者的利益。
所有者权益代表所有者对总资产中扣除债权人要求权后的资产的要求权。
所有者权益有时又被称为净资产。
◇利润表利润表是反映企业一定会计期间，如一个月或一年的收入、费用和净利润或净损失的会计报表。
净利润或净损失的计算公式如下：净利润（净损失）＝收入－费用IASB框架对利润的定义如下：收益是会计期间内经济利益的增加，其表现形式是资产的流入增加或负债减少而导致的所有者权益的增加，但是不包括所有者的投入而导致的所有者权益的增加。
收益包括收入和利得，收入是企业正常生产经营活动产生的，包括销售收入，服务费收入，利息收入，股利收入，版权收入和租金收入等。
国际会计准则第18号详细介绍了有关收入的会计处理。
概括来讲，收入是指企业正常经营活动中向客户提供服务或交换商品所产生的现金流入。
例如收入通常包括销售收入，租金收入，鼓励收入和利息收入。
注意不要将收益与净收益混淆。
净收益是收益扣除费用后的余额。
IASB框架对费用的定义如下：费用是某一会计期间内经济利益的减少，通过现金流出，资产折旧或负债增加等最终导致所有者权益减少，但不包括分配给所有者的股利或所有者提存。
◇所有者权益变动表/留存收益表所有者权益变动表反映一个会计期间内所有者权益的变化情况，包括净利润或净损失，所有者提存和投资。
企业有三种组织形式——独资企业，合伙企业和公司。
公司编制留存收益表，反映企业留存收益的变化。
留存收益表与独资企业编制的所有者权益变动表类似。
在留存收益表中，将本期净利润加入期初留存收益，最终得到期末留存收益。
期末留存收益的金额列入资产负债表中股东权益部分。
尽管在三种组织形式（个人独资，合伙和公司）中，企业的财务报表非常相似，但也存在着一些区别。
图表1－3总结了这些区别。
图表1－3*例题1－1 编制利润表，所有者权益变动表和资产负债表Amy Schneider是Schneider’s会计师事务所的所有者，利润表如下：Amy Schneider会计师事务所利润表接下来，利用利润表中的数据编制所有者权益变动表。
Amy Schneider会计师事务所所有者权益变动表20××年12月31日Amy Schneider，资本20××年12月1日$ 0本月投资$30,000加：净利润2,400 32,400减：提存$600Amy Schneider，资本20××年12月31日$31,800最后，根据企业记录编制12月31日的资产负债表。
12月31日的资产负债表中的资本金额来自于所有者权益变动表。
Amy Schneider会计师事务所资产负债表20××年12月31日资产负债现金$8,400 应付账款$200物料用品3,600 应付票据6,000家具26,000 负债总额$6,200所有者权益Amy Schneider，资本31,800 Total assets $38,000 负债和所有者权益总额$38,000◇现金流量表现金流量表反映企业当期的现金收入和支出，一般将现金流的来源分为以下三类：经营活动，投资活动和融资活动。
我们将在第10章详细介绍现金流量表。
1.5会计及其职业会计有着悠久的历史。
中国，古巴比伦，希腊和埃及都有证据证明古代时会计的存在。
在十五世纪，意大利人卢卡·帕乔利创立了复式记账系统。
复式记账系统是现代会计的基础。
十八世纪的工业革命带来了许多社会上和经济上的变革。
成本会计的出现得以满足成本分析及记录技术的需要。
十九世纪公司的增长加速了会计的发展。
越来越多的个人和机构关注会计提供的关于公司的信息。
同时，公司的发展引起了社会一项新的需求，即需要独立审计针对企业管理部门所呈报的财务报表是否可靠提供相应的鉴证。
在美国，美国注册会计师协会是美国最大的会计职业组织，与中国注册会计师协会性质相同。
最近，计算机改革了会计工作，我们可以使用外面销售的软件快速并很容易地做好会计工作。
总的来讲，会计正在不断创造新的概念和技术以满足社会对财务报表日益增加的需要。
实务中会计主要分为三类——财务会计，管理会计和税务会计。
请注意下表并没有包括非盈利组织会计，如医院，学校和其他非盈利机构中使用的会计。
图表1－4对每类会计的责任进行了汇总。
图表1—4 会计责任1.6 会计要素和会计等式使用◇什么是会计等式会计要素是会计实务的基本分类。
会计要素是反映企业财务状况和经营结果的基本元素。
我们已经介绍了资产负债表。
资产和对资产的要求权之间的关系可以用如下等式表示：资产＝负债＋所有者权益经济交易是指影响该等式的商品或服务的交换。
理解交易给会计等式带来的影响对理解会计的作用很关键。
根据利润表，我们知道收入和费用等的关系如下：净利润（净损失）＝收入－费用净利润或净损失在期末结清，记入所有者权益。
所以我们可以将会计等式变换成如下形式。
资产＝负债＋[所有者权益＋（收入－费用）]交易对会计等式的影响所有的经济交易，无论是最简单的还是最复杂的，都可以用会计等式中三类基本要素的变化来表示。
会计等式应用于所有经济和法律实体——即用于个人独资企业，也用于大公司。
我们必须理解以下几个要点：每笔交易至少影响会计等式中的两个要素（复式记账2.每笔交易发生后，会计等式仍然成立。
3.收入和所有者投资增加所有者权益。
费用和所有者提存减少所有者权益。
因此，所有者权益直接受收入，费用，投资和所有者提存的影响。
例题1－2举例说明了各类交易对会计等式的影响，并介绍了如何汇总这些交易，编制利润表，所有者权益变化表和资产负债表。
例题1－2 交易对会计等式的影响及财务报表的编制Hilary Clapton, 一个独立执业者，在其个人独资企业开业的第一个月发生如下交易：A. Hilary 投入现金$50,000，并投入设备一台，设备的公允价值为$10,000。
B. 用现金支付五月份租金，$1,600。
C. 赊购设备，$12,000。
D. 赚得收入$2,000，且收到现金。
E. 赚得收入$7,000，尚未收到现金。
F. 购买设备，支付现金$8,000。
G. 用现金支付工资$2,400。
H. 从客户处收到现金$5,000（见交易E）。
I. 用现金$12,000支付应付账款（见交易C）。
J. 提存$500现金，用于个人生活支出.$64,500 = $64,500净利润＝收入－费用＝（$2,000 + $7,000）－（$1,600 + $2,400）＝$5,000利用对交易的汇总，我们可以编制除现金流量表以外的其他报表：Hilary Clapton利润表20××年5月服务收入$9,000费用：租赁费用$1,600工资费用2,400费用总额4,000净利润$5,000Hilary Clapton所有者权益变动表20××年5月Hilary Clapton，资本5月1日$0 加：所有者投资60,000净利润5,000 减：所有者提存(500) Hilary Clapton，资本5月31日$64,500Hilary Clapton资产负债表20××年5月31日资产负债现金$32,500 -- 0应收账款2,000设备30,000所有者权益Hilary Clapton，资本64,500资产总额$64,500 负债和所有者权益总额$64,5001.7 会计职业道德规范道德是人们关于对错的认识，会计道德是会计界多年来较突出且较敏感的一个问题。