最全会计专业术语中英文对照

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付款用语
付款方法mode of payment
现金付款payment by cash/cash payment/payment by ready cash
以支票支付payment by cheque
以汇票支付payment by bill
以物品支付payment in kind
付清/支付全部货款payment in full/full payment
支付部分货款/分批付款payment in part/part payment/partial payment
记帐付款/会计帐目内付款payment on account
定期付款payment on term
年分期付款annual payment
月分期付款monthly payment/monthly instalment
延滞付款payment in arrear
预付货/先付payment in advance/prepayment
延付货款deferred payment
立即付款prompt payment/immediate payment
暂付款suspense payment
延期付款delay in payment/extension of payment
支付票据payment bill
名誉支付/干与付款payment for honour/payment by intervention
结帐/清算/支付settlement
分期付款instalment
滞付/拖欠/尾数款未付arrears
特许拖延付款日days of grace
保证付款del credere
付款to pay/to make payment/to make effect payment
结帐to settle/to make settlement/to make effect settlement/to square/to balance
支出/付款to defray/to disburse
结清to clear off/to pya off
请求付款to ask for payment/to request payment
恳求付帐to solicit payment
拖延付款to defer payment/to delay payment
付款被拖延to be in arrears with payment
还债to discharge
迅速付款to pay promptly
付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly
付款相当慢to pay slowly/to take extended credit
付款不好to pay badly/to be generally in arrear with payments
付款颇为恶劣to pay very badly/to never pay unless forced
拒绝付款to refuse payment/to refuse to pay/to dishonour a bill
相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you
惠请付款kindly pay the amount/please forward payment/please forward a cheque.
我将不得不采取必要步骤运用法律手段收回该项货款
I shall be obliged to take the necessary steps to legally recover the amount。

/I shall be compelled to take steps to enforce payment。

惠请宽限let the matter stand over till then。

/allow me a short extension of time。

/Kindly postpone the time for payment a little longer.
索取利息to charge interest
附上利息to draw interest/to bear interest/to allow interest
生息to yield interest
生息3% to yield 3%
存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit
在银行存款to have money in a bank/to have a bank account/to have money on deposit
向银行提款to withdraw one‘s deposit from a bank
换取现金to convert into money/to turn into cash/to realize
折扣用语
从价格打10%的折扣
to make a discount of 10％off the price/to make 10% discount off the price
打折扣购买to buy at a discount
打折扣出售to sell at a discount
打折扣-让价to reduce/to make a reduction
减价to deduct/to make a deduction
回扣to rebate
现金折扣cash discount
货到付款/现金提货cash on deliver (C.O。

D。

）
货到付现款cash on arrival
即时付款prompt cash
净价/最低价格付现net cash
现金付款ready cash
即期付款spot cash/cash down/cash on the nail
凭单据付现款cash against documents
凭提单付现款cash against bills of lading
承兑交单documents against acceptance （D/A）
付款交单documents against payment （D/P)
折扣例文
除非另有说明, 30日后全额付现，如有错误，请立即通知。

Net cash 30 days unless specified otherwise。

Advise promptly if incorrect.
付款条件：30日后全额付现, 10日后付现打2％折扣，过期后付款时，加上利率为6%的利息。

Terms，net cash 30 days，or，less 2% 10 days. Interest charged at the rate of 6% after maturity.
付款条件：月底后10日后付现2%折扣，现在付现3%折扣, 否则, 全额付现。

Terms: 2%，10 days E。

O.M., or 3％cash, otherwise strictly net.
支票用语
支票薄cheque book
支票陈票人cheque drawer
持票人cheque holder
不记名支票cheque to bearer/bearer cheque
记名支票/认人支票cheque to order
到期支票antedated cheque
未到期支票postdated cheque
保付支票certified cheque
未获兑现支票,退票returned cheque
横线支票crossed cheque
普通横线general crossing
特别横线special crossing
空白支票blank cheque
失效支票，过期支票stale cheque
普通支票open cheque
打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount
加10%费用的10000元支票，（即11000元） a cheque for ＄10，000，plus 10％charges 支票换现金/兑现to cash a cheque
清理票款to clear a cheque
保证兑现to certify a cheque
填写支票数额to fill up a cheque
支票上划线to cross a cheque
开发支票to make out a cheque
签发支票，开立支票to draw a cheque/to issue a cheque
透支支票to overdraw a cheque
背书支票to endorse a cheque
请付票款/清付票款to pay a cheque/to honour a cheque
支票退票to dishonour a cheque
拒付支票to refuse a cheque
拒付支票to stop payment of a cheque
提示要求付款to present for payment
见票即付持票人payable to bearer
支付指定人payable to order
已过期/无效out of date/stale
请给出票人R/D/refer to drawer
存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds
文字与数字不一致words and figures differ
支票交换时间已过account closed
更改处应加盖印章alterations require initials
交换时间已过effects not cleared
停止付款payment stopped
支票毁损cheque mutilated
中国会计科目的中英文对照
一、资产类Assets
流动资产Current assets
货币资金Cash and cash equivalents
现金Cash
银行存款Cash in bank
其他货币资金Other cash and cash equivalents
外埠存款Other city Cash in bank
银行本票Cashier’s cheque
银行汇票Bank draft
信用卡Credit card
信用证保证金L/C Guarantee deposits
存出投资款Refundable deposits
短期投资Short-term investments
股票Short-term investments - stock
债券Short—term investments - corporate bonds
基金Short-term investments — corporate funds
其他Short—term investments - other
短期投资跌价准备Short-term investments falling price reserves
应收款Account receivable
应收票据Note receivable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
应收股利Dividend receivable
应收利息Interest receivable
应收账款Account receivable
其他应收款Other notes receivable
坏账准备Bad debt reserves
预付账款Advance money
应收补贴款Cover deficit by state subsidies of receivable
库存资产Inventories
物资采购Supplies purchasing
原材料Raw materials
包装物Wrappage
低值易耗品Low—value consumption goods
材料成本差异Materials cost variance
自制半成品Semi-Finished goods
库存商品Finished goods
商品进销差价Differences between purchasing and selling price
委托加工物资Work in process - outsourced
委托代销商品Trust to and sell the goods on a commission basis
受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves
分期收款发出商品Collect money and send out the goods by stages
待摊费用Deferred and prepaid expenses
长期投资Long-term investment
长期股权投资Long-term investment on stocks
股票投资Investment on stocks
其他股权投资Other investment on stocks
长期债权投资Long—term investment on bonds
债券投资Investment on bonds
其他债权投资Other investment on bonds
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 reserves 委托贷款Entrust loans
本金Principal
利息Interest
减值准备Depreciation reserves
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 implement
累计折旧Accumulated depreciation
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 reserves
工程物资Project goods and material
专用材料Special-purpose material
专用设备Special-purpose equipment
预付大型设备款Prepayments for equipment
为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction—in-process
安装工程Erection works
在安装设备Erecting equipment-in—process
技术改造工程Technical innovation project
大修理工程General overhaul project
在建工程减值准备Construction-in-process depreciation reserves
固定资产清理Liquidation of fixed assets
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Goodwill
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 reserves
未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal assets loss or income
长期待摊费用Long-term deferred and prepaid expenses
待处理财产损溢Wait deal assets loss or income
待处理流动资产损溢Wait deal intangible assets loss or income
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 liability
短期借款Short-term borrowing
应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
应付账款Account payable
预收账款Deposit received
代销商品款Proxy sale goods revenue
应付工资Accrued wages
应付福利费Accrued welfarism
应付股利Dividends payable
应交税金Tax payable
应交增值税value added tax payable
进项税额Withholdings on V AT
已交税金Paying tax
转出未交增值税Unpaid V AT changeover
减免税款Tax deduction
销项税额Substituted money on V AT
出口退税Tax reimbursement for export
进项税额转出Changeover withnoldings on V AT
出口抵减内销产品应纳税额Export deduct domestic sales goods tax
转出多交增值税Overpaid V AT changeover
未交增值税Unpaid V AT
应交营业税Business tax payable
应交消费税Consumption tax payable
应交资源税Resources tax payable
应交所得税Income tax payable
应交土地增值税Increment tax on land value payable
应交城市维护建设税Tax for maintaining and building cities payable
应交房产税Housing property tax payable
应交土地使用税Tenure tax payable
应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable
其他应交款Other fund in conformity with paying
其他应付款Other payables
预提费用Drawing expense in advance
其他负债Other liabilities
待转资产价值Pending changerover assets value
预计负债Anticipation liabilities
长期负债Long-term Liabilities
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 year
应付债券Bonds payable
债券面值Face value，Par value
债券溢价Premium on bonds
债券折价Discount on bonds
应计利息Accrued interest
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 year
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 year
递延税款Deferral taxes
三、所有者权益类OWNERS' EQUITY
资本Capita
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 stock
已归还投资Investment Returned
公积
资本公积Capital reserve
资本(或股本）溢价Cpital(or Stock）premium
接受捐赠非现金资产准备Receive non—cash donate reserve
股权投资准备Stock right investment reserves
拨款转入Allocate sums changeover in
外币资本折算差额Foreign currency capital
其他资本公积Other capital reserve
盈余公积Surplus reserves
法定盈余公积Legal surplus
任意盈余公积Free surplus reserves
法定公益金Legal public welfare fund
储备基金Reserve fund
企业发展基金Enterprise expension fund
利润归还投资Profits capitalizad on return of investment
利润Profits
本年利润Current year profits
利润分配Profit distribution
其他转入Other chengeover in
提取法定盈余公积Withdrawal legal surplus
提取法定公益金Withdrawal legal public welfare funds
提取储备基金Withdrawal reserve fund
提取企业发展基金Withdrawal reserve for business expansion
提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund
利润归还投资Profits capitalizad on return of investment
应付优先股股利Preferred Stock dividends payable
提取任意盈余公积Withdrawal other common accumulation fund
应付普通股股利Common Stock dividends payable
转作资本(或股本)的普通股股利Common Stock dividends change to assets（or stock) 未分配利润Undistributed profit
四、成本类Cost
生产成本Cost of manufacture
基本生产成本Base cost of manufacture
辅助生产成本Auxiliary cost of manufacture
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 cessation
劳务成本Service costs
五、损益类Profit and loss
收入Income
业务收入OPERATING INCOME
主营业务收入Prime operating revenue
产品销售收入Sales revenue
服务收入Service revenue
其他业务收入Other operating revenue
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 revenue
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 reserves 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
营业外收入NON—OPERA TING 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 charges
主营业务成本Operating costs
产品销售成本Cost of goods sold
服务成本Cost of service
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
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Expenses
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 fees
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 tax
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
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 outlay
所得税Income tax
以前年度损益调整Prior year income adjustment
国际会计术语英汉对照
Account 帐户Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计Balance sheet 资产负债表
Bookkeepking 簿记Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师Cost accounting 成本会计
External users 外部使用者Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性Internal auditing 内部审计
Internal control structure 内部控制结构Internal Revenue Service 国内收入署
Internal users 内部使用者Management accounting 管理会计
Return of investment 投资回报Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表Tax accounting 税务会计
Accounting equation 会计等式Articulation 勾稽关系
Assets 资产Business entity 企业个体
Capital stock 股本Corporation 公司
Cost principle 成本原则Creditor 债权人
Deflation 通货紧缩Disclosure 批露
Expenses 费用Financial statement 财务报表
Financial activities 筹资活动Going—concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动
Liabilities 负债Negative cash flow 负现金流量
Operating activities 经营活动Owner’s equity 所有者权益
Partnership 合伙企业Positive cash flow 正现金流量
Retained earning 留存利润Revenue 收入
Sole proprietorship 独资企业Solvency 清偿能力
Stable-dollar assumption 稳定货币假设Stockholders 股东
Sto ckholders’ equity 股东权益Window dressing 门面粉饰
财会常用职位
Accounting Assistant 会计助理
Accounting Clerk 记帐员
Accounting Manager 会计部经理
Accounting Stall 会计部职员
Accounting Supervisor 会计主管
Administration Manager 行政经理
Administration Staff 行政人员
Administrative Assistant 行政助理
Administrative Clerk 行政办事员
Advertising Staff 广告工作人员
Adviser 法律顾问
Application Engineer 应用工程师
Assistant Manager 副经理
Business Controller 业务主任
Business Manager 业务经理
Buyer 采购员
Cashier 出纳员
Clerk Typist ＆Secretary 文书打字兼秘书
Clerk/Receptionist 职员/接待员
Computer Data Input Operator 计算机资料输入员
Computer Engineer 计算机工程师
Computer Processing Operator 计算机处理操作员
Computer System Manager 计算机系统部经理
Copywriter 广告文字撰稿人
Deputy General Manager 副总经理
English Instructor/Teacher 英语教师
Export Sales Manager 外销部经理
Export Sales Staff 外销部职员
F.X。

(Foreign Exchange）Clerk 外汇部职员
F。

X. Settlement Clerk 外汇部核算员
Financial Controller 财务主任
Financial Reporter 财务报告人
Fund Manager 财务经理
General Auditor 审计长
General Manager Assistant 总经理助理
Hardware Engineer 计算机硬件工程师
Import Liaison Staff 进口联络员
Import Manager 进口部经理
Interpreter 口语翻译Legal
Line Supervisor 生产线主管
Maintenance Engineer 维修工程师
Management Consultant 管理顾问
Manager for Public Relations 公关部经理
Manufacturing Engineer 制造工程师
Manufacturing Worker 生产员工
Marketing Assistant 销售助理
Marketing Executive 销售主管
Marketing Manager 市场销售部经理
Marketing Representative Manager 市场调研部经理
Marketing Representative 销售代表
Marketing Staff 市场销售员
accountant genaral 会计主任account balancde 结平的帐户
account bill 帐单account books 帐
account classification 帐户分类account current 往来帐
account form of balance sheet 帐户式资产负债表
account form of profit and loss statement 帐户式损益表
account payable 应付帐款account receivable 应收帐款
account of payments 支出表account of receipts 收入表
account title 帐户名称，会计科目accounting year 或financial year 会计年度
accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年）
资产负债表：balance sheet 可以不大写b
利润表：income statements （or statements of income）
利润分配表:retained earnings
现金流量表：cash flows
1，部门的称谓
市场部Marketing
销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative
人事部Human Resource行政部Admin。

财务部Finance & Accounting
产品供应Product Supply，例如产品调度员叫P S Planner
2，人员的称谓
前台接待小姐Receptionist
文员clerk ，如会计文员为Accounting Clerk主任supervisor
入场费admission运费freight小费tip学费tuition
价格，代价charge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总监Director总会计师Finance Controller
高级Senior 如高级经理为Senior Manager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 fees
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 tax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
会计英语词汇
Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。

加速折旧法主要包括余额递减折旧法
declining balance depreciation,双倍余额递减折旧法
double declining balance depreciation，年限总额折旧法
sum of the years' depreciation Account 科目,帐户Account format 帐户式
Account payable 应付帐款Account receivable 应收帐款
Accounting cycle 会计循环，指按顺序进行记录,归类，汇总和编表的全过程。

在连续的会计期间周而复始的循环进行
Accounting equation 会计等式:资产= 负债+ 业主权益
Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额
Accrual basis accounting 应记制,债权发生制:以应收应付为计算基础，以确定本期收益与费用的一种方式。

凡应属本期的收益于费用，不论其款项是否以收付,均作为本期收益和费用处理.
Accrued dividend 应计股利
Accrued expense 应记费用:指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入Accumulated depreciation 累计折旧
Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio
Acquisition cost 购置成本
Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录:在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

Adverse 应收帐款的帐龄分类
Aging of accounts receivable 应收帐款的帐龄分类
Allocable 应分配的Allowance for bad debts 备抵坏帐
Allowance for depreciation 备抵折旧Allowance for doubtful accounts 呆帐备抵
Allowance for uncollectible accounts 呆帐备抵
Allowance method 备抵法:用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。

Amortization 摊销,清偿Annuity due 期初年金
Annuity method 年金法Appraisal method 估价法
Asset 资产Bad debt 坏帐
Bad debt expense 坏帐费用:将坏帐传人费用帐户，冲销应收帐款
Balance sheet 资产负债表Bank discount 银行贴现折价
Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。

Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。

Barter 易货交易Benchmarking 基准,用于比较分析的基期经济资料
Board of directors 董事会Bond 证券
Bonds payable 应付债券，发行债券公司的一个负债帐户。

Book value 帐面价值Bookkeeping 簿记
Budget 预算，政府或企业用于控制未来经济活动的财务计划。

Callable bonds 可赎回债券，可以提前偿还的债券又称可赎回债券. Redeemable bonds
Capital 资金,资本，资方.
Capital expenditure 资本支出,指购买固定资产的支出,或为了一项业务长远利益的支出。

资本支出在当期应税所得中，一般不能扣除。

但机器设备等价款，可以列支折旧。

Capital lease 资本租赁，税款。

又称筹资租赁financing lease.租赁的两种形式之一,另一种是经营租赁operating lease 。

资本租赁是,承租人在借到资金的同时，又获得一项需要摊销的资产.由承租人负担维修，租金，保险费和
Capital paid in 缴入资本Capital stock 股本Capitalize 资本化。

Carry back 抵前Carry forward 递延，结转
Cash basis accounting 现收现付制会计,在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。

这种方法不能正确反应各期损益，顾只适用于非营利单位。

Cash disbursements journal 现金支出簿。

Cash equivalents 现金等价物
Cash flow 现金流量表Cash in hand 库存现金
Cash receipts journal 现金收入日记帐Chart of accounts 会计科目表
Classified balance sheet 分类资产负债表,按类别编制的资产负债表,将资产和负债按用途和来源划分为小类,对以清楚地表明资产与负债项目的典体构成情况。

Closing entries 结帐分录，将收入和费用帐户结转于损益帐户的分录。

Closing the accounts 结帐Collateral 抵押品
Common-size statement 统一度量式财务报表,只有百分比而无金额的报表，将财务报表中的总数作为100％, 并将各项目分别换算为百分比，以分析不同项目的变化和差异.
Common stock 普通股Compound interest 复利
Comprehensive income 综合收入
Conservatism 稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失,对资产估价要低，对负债的计算要高.如果没有确定的把握，在报表中所列的事项应使本期收益少计。

Consistency principle 一致性，指各个会计时期会计方法保持一致，以便于不同时期的财务报表进行比较。

Consolidated statements 汇总报表，包括子公司在内的母公司的财务报表。

Contingent liability 或有负债
Contra account 抵消帐户，用于抵减另一帐户余额而设置的帐户。

例累积折旧是固定资产的抵消帐户。

Contract interest rate 约定利率Contributed capital 缴入资本
Control account 控制帐户，总分类帐中的一个帐户，用于统驭几个辅助帐户的总额.辅助帐户的增减也反应在此帐户总额上.
Controlling （majority）interest 控制股权权益。

Convertible bond 可转换债券
Convertible preferred stock 可转换优先股Copyright 版权
Cost of capital 资本成本，指企业所支付的债务利息和股等，它是决定资本预算的重要因素。

Cost of goods sold 销售成本Coupon 息票
Credit 信用，信贷,信用证，贷方Cumulative preferred stock 累积优先股,指当年利润不足发放股息时,可积累至下一年发放的优先股.
Current assets 流动资产Current liability 流动负债
Expense 支出Fair market value 公平市价FIFO 先进先出法
Fixed assets 固定资产FOB price 离岸价格Footnotes 表下注释
Foreign exchange 外汇Franchise 特许权Freight—in 进货运费
Freight—out 销货运费General journal 普通日记帐General ledger 总分类帐
Gross book value 帐面总值Gross profit 毛利，总利润Hedge 套期交易
Income statement 损益表Incremental cost 增值成本Installment 分期付款
Instrument 证券，票据Intangible assets 无形资产Interest 利息
Inventory 存货Invoice 发票Issued capital stock 已发行股本
Journal entry 日记帐, 分录Liability 负债LIFO 后进先出法
Long—term debt 长期负债Lower of Cost or Market 成本市价孰低法
Lump sum 一次性付款Market value 市场价值Markup 涨价
Mortgage 抵押；债权Net assets 净资产Obsolete inventory 作废存货
Partnership 合伙企业Par value 面值Patent 专利权
Payroll 工资;工资单Pension fund 养老金基金Pension plan 养老金计划
Physical inventory 实地盘存Pledged asset 抵押资产Posting 过帐
P,P&E 固定资产Preference shares 优先股Preferred stock 优先股
Premium 溢价Present value 现值Principal 本金
Refinance 再筹资Refund 退还;再筹资Retained earning 留存收益
Revenue 收入Salvage value 残值Security 证券，担保品
Segment 分部Service life 使用年限Stockholders equity 股东权益
Stock discount 股票折价Straight line method 直线法
Subsidiary ledger 明细分类帐Sum-of—the-years-digits method 年数总和法
Tangible assets 有形资产V oucher check 凭单支票Withholding 预扣
Work sheet 工作底稿Write down 减记Write off 转销,注销
Year—end-adjustment 年终调整
会计账目英语
会计报表statement of account往来帐目account current
现在往来帐||存款额current accout销货帐account sales
共同计算帐项joint account未决帐项outstanding account
贷方帐项credit account||creditor account借方帐项debit account|｜debtor account
应付帐||应付未付帐account payable应收帐||应收未收帐account receivable
新交易|｜新帐new account未决帐｜｜老帐old account
现金帐cash account流水帐running account
暂记帐｜｜未定帐suspense account过期帐｜|延滞帐overdue account｜|pastdue account
杂项帐户sundry account详细帐单｜｜明细表detail account
呆帐bad account会计项目title of account
会计薄|｜帐薄account—book
营业报告书|｜损益计算表account of budiness｜|business report
借贷细帐||交验帐account rendered明细帐account stated
与……银行开立一户头to open an account with
与……银行建立交易to keep account with
继续记帐to keep account与……有交易to have an account with
作成会计帐｜|有往来帐项to make out an account with
清算|｜清理债务to make up an account
清洁帐目｜|与……停止交易to close one's account with
结帐to close an account清理未付款to ask an account｜｜to demand an account 结清差额to balance the account with
清算to settle an account|｜to liquidate an account||to square an account
审查帐目||监查帐目to audit an account
检查帐目to examine an account转入A的帐户to charge the amount to A’s account 以计帐方式付款to pay on account
代理某人|｜为某人on one's account｜｜on account of one
为自己计算｜｜独立帐目on one’s own account
由某人收益并负风险on one’s account and risk||for one's account and risk
由某人负担for one’s account|｜for account of one
按某人指示||列入某人帐户by order and for account of one
列入5月份帐目for May account
编入某中帐项下to pass to the account of｜｜to place to the account of
寄出清算书to send in an account｜｜to send in render an account
会计帐目用语
对账单，结单statement of account
往来账户,活期存款账户，流通账account current
经常账户current account
销货账account sales
两人共有之银行账户joint account
应收[未清］账款;未付账单，未结算账目outstanding account
贷方账项credit account
借方账项debtor account
应付账account payable
应收账account receivable
新交易|｜新账new account
未决账｜｜老账old account
现金账cash account
流水账running account
暂记账||未定账suspense account
逾期账款，过期未付账款｜|延滞账overdue account||pastdue account
杂项账户sundry account
详细账单|｜明细表detail account
坏账bad account
会计项目title of account
会计薄||账薄account—book
营业报告书｜｜损益计算表account of business｜|business report
借贷细账｜｜交验账account rendered
明细账account stated
与.。

. 银行开立一户头to open an account with
与……继续交易，与……有账务往来to keep account with
继续记账to keep account
与……有交易to have an account with
作成会计账|｜有往来账项to make out an account with
清算｜｜清理债务to make up an account
与……停止交易to close one’s account with
结账to close an account
请求付账to ask an account｜|to demand an account
结清差额to balance the account with
清算to settle an account｜|to liquidate an account｜｜to square an account
审查账目｜|监查账目to audit an account
检查账目to examine an account
转入A的账户to charge the amount to A's account
先付……to pay on account
代理某人｜|为某人on one’s account||on account of one
为自己计算||独立账目on one's own account
由某人收益并负风险on one’s account and risk|｜for one's account and risk
由某人负担for one’s account｜｜for account of one
按某人指示｜|列入某人账户by order and for account of one
列入5月份账for May account 报账render an account
Financial forecast 财务预测Income statement 损益表
Return of investment 投资回报Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Accounting equation 会计等式
Articulation 勾稽关系Assets 资产Business entity 企业个体
Capital stock 股本Corporation 公司
Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露
Expenses 费用Financial statement 财务报表Financial activities 筹资活动
Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动
Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动
Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量
Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业
Solvency 清偿能力Stable—dollar assumption 稳定货币假设Stockholders 股东
Stockholders' equity 股东权益Account 帐
英文会计报表
2009—06—02 11:50
一、企业财务会计报表封面F I N A N C I A L R E P O R T C O V E R
报表所属期间之期末时间点P e r i o d E n d e d
所属月份R e p o r t i n g P e r i o d
报出日期S u b m i t D a t e
记账本位币币种L o c a l R e p o r t i n g C u r r e n c y
审核人V e r i f i e r
填表人P r e p a r e r
二、资产负债表B a l a n c e S h e e t
资产A s s e t s
流动资产C u r r e n t A s s e t s。