财务英文术语
财务英文术语

acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by—product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结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Stockholders’ equity 股东权益Window dressing 门面粉饰。
财务用语中英文对照

财务用语中英文对照以下是一些常见的财务用语中英文对照:1. 资产 Asset2. 负债 Liability3. 所有者权益 Owner's Equity4. 收入 Revenue5. 费用 Expense6. 利润 Profit7. 资本资本公积 Capital Surplus8. 实收资本 Paid-in Capital9. 盈余公积 Surplus Reserve10. 本年利润 Profit for the Year11. 利润分配 Profit Distribution12. 应付账款 Accounts Payable13. 应收账款 Accounts Receivable14. 存货 Inventory15. 固定资产 Fixed Asset16. 无形资产 Intangible Asset17. 流动资产 Current Asset18. 流动负债 Current Liability19. 长期负债 Long-term Liability20. 所有者权益合计 Total Owner's Equity21. 主营业务收入 Main Business Revenue22. 其他业务收入 Other Business Revenue23. 投资收益 Investment Income24. 营业外收入 Non-operating Income25. 营业成本 Operating Cost26. 营业税金及附加 Tax and Additional Expense27. 期间费用 Periodic Expense28. 管理费用 Administrative Expense29. 销售费用 Sales Expense30. 财务费用 Financial Expense31. 所得税费用 Income Tax Expense32. 其他业务支出 Other Business Expense33. 营业外支出 Non-operating Expense34. 利润总额 Total Profit35. 净利润 Net Profit36. 未分配利润 Undistributed Profit37. 外币报表折算差额 Translation Adjustment of Foreign Currency Statements38. 关联方交易 Related Party Transaction39. 非货币性交易 Non-monetary Transaction40. 或有事项 Contingencies41. 债务重组 Debt Restructuring42. 会计政策变更 Accounting Policy Change43. 会计估计变更 Accounting Estimate Change44. 前期差错更正 Correction of Prior Period Errors。
财务英语词典-财务术语中英文对照

A:abandoned property废弃财产面abandonment废弃、放弃货载(海运保险中遇有损失,货主放弃原货,取得全额赔偿)abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑;承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills)已承兑汇票Accepter 受票人Accommodation bill;accommodation note (kite); accommodation paper欠单Account帐;帐户;会计科目Accountability会计责任Accountable warrant责任支出的支付命令(即事前未经审计的支付命令)Accountancy 会计官;会计学;会计工作Accountant 会计员Accountant general 会计长;会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿(同books of accounts)Account classification 帐户分类(同classification of accounts)Account current 往来帐Account form 帐户式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 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计;会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐;金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐;应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐;应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称;会计科目Account titles for annual expenditures 岁入科目Account to give,giving account 支出帐目Accrual basis 权责应计制;权现发生制;应计制;发生制Accrued assets 流动资产;应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益;累积利益Accumulated surplus 滚存盈馀;累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产(指常有本利出入的资产)Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货;增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部(分部损益表的一部分)Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付;垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company,affiliated corporation 联络公司(与持有其股份的公司发生联系的公司)Affiliated interests 联络股权After –cost 后续成本(指销售后仍须继续支付的成本)After date 发票后After sight 见票后Agency 代理;代理处;代理人Agency accounts 代理帐;代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期(指依到期日先后,而将应收帐款分类而言)Agio 货币找换贴水Agreements 契约Allied company 联号(业务上合作)All – inclusive income statement 统括性损益表(包括经常及非常损益)Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份;分配Allotments 分配数(此是志指股票、债券等的分配於请求认购人而言)Allotments for annual expenditures 岁出分配数allowance津贴;折让;备抵;减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销;摊还;折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计;分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting (inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金;即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds)Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价(同appraisal)Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料(原料)Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用;拨款;岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数;岁出分配数Appropriation analysis支出明细表;岁出明细表Appropriation budget 支出预算;岁出预算Appropriation encumbrance 支出保留数;岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算;法定预算Approved budget allotment 核定的分配预算Arbitrage 套利;套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照;公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款;摊派捐税;摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户;资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号(业务上联系)Assumed cost,interest,etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖;竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor's certificate查帐员证明书Auditor's comments 查帐员意见书Auditor's liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书;审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料(原料)Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益;可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额;平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount)馀额;差额Balance account 结算帐户Balance book 分类帐馀额簿;分类帐差额簿Balance brought forward 馀额(差额)承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表(同account form of profit and loss statement)Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制(同perpetual inventory system)Balance of stores records 存料馀额记录Balance of trade贸易差额;进出口货相差数Balance sheet accounts资产负债表;货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期;结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill,banker's draft,bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑;银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks,orders (cashiers’orders) 本票Bank's account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同;议价Bargain money 定银To bargain 立卖货约;讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者;竞卖人Bid sheet 投票人名单Bill票据;帐单;汇票Bill at sight; demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿(同notes book)Bills discounted 票据贴现(同notes discounted)Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据(同notes payable)Bills rediscounted 应收票据(同notes receivable)Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员;记帐员Bookkeeping 簿记;簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易;簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿;结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries)原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀;公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book;purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据;卖货单Bounty 奖励金Branch 支店;分店Branch accounts 支店(分店)帐户Branch cash account 支店(分店)现金帐户Branch consignments (shipments) 寄交支店(分店)货物Branch control account 支店(分店)统制帐户Branch ledger 支店(分店)分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标;圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷;制造费用Burden appointment负荷分配;制造费用分配Burden –credit account已分配负荷(制造费用)帐户Burden distribution 负荷分配Burden –in –process 在制负荷(同manufacturing expenses –in –process) Burden rates 负荷分配Business 营业商业;业务Carry on business,to 营业Establish a business,to 创业Give up a business,to 停业;歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up (one-s) business to 闭业;关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据;商业票据Business reports 营业报告Business tax,sale tax 营业税;销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度;财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数(指副产品对正产品成本的抵偿数)By –products 副产品By - products sales 副产品销售C:C。
一些财务术语的英文缩写

1.CAPEX一般是指资金、固定资产的投入.对电信运营商来说,有关的网络设备、计算机、仪器等一次性支出的项目都属于CAPEX,其中网络设备占最大的部分。
OPEX指的是企业的管理支出。
2.什么是OPEX? OPEX是(Operating Expense)即运营成本,计算公式为:OPEX=维护费用+营销费用+人工成本(+折旧)。
运营成本主要是指当期的付现成本。
3.CAPEX(Capital Expenditure)即资本性支出,计算公式为:CAPEX=战略性投资+滚动性投资。
资本性投资支出指用于基础建设、扩大再生产等方面的需要在多个会计年度分期摊销的资本性支出。
4.由于战略性投资的决策权不在本地网,因此BPR的指标考核中,Capex仅限于滚动性投资,不包括战略性投资。
主要指标是Capex收入率和投资、回报率(ROI),前者为Capex收入比,反映资本性支出占收入的比重;后者反映投资效益。
5。
P&L就是profit&loss statement 也就是损益表6。
EBIT,全称Earnings Before Interest and Tax,即息税前利润,从字面意思可知是扣除利息、所得税之前的利润.计算公式有两种,EBIT=净利润+所得税+利息,或EBIT=经营利润+投资收益+营业外收入-营业外支出+以前年度损益调整。
EBIT主要用来衡量企业主营业务的盈利能力,EBITDA则主要用于衡量企业主营业务产生现金流的能力。
他们都反映企业现金的流动情况,是资本市场上投资者比较重视的两个指标,通过在计算利润时剔除掉一些因素,可以使利润的计算口径更方便投资者使用.EBIT通过剔除所得税和利息,可以使投资者评价项目时不用考虑项目适用的所得税率和融资成本,这样方便投资者将项目放在不同的资本结构中进行考察。
EBIT与净利润的主要区别就在于剔除了资本结构和所得税政策的影响.如此,同一行业中的不同企业之间,无论所在地的所得税率有多大差异,或是资本结构有多大的差异,都能够拿出EBIT这类指标来更为准确的比较盈利能力。
100个常见的财务术语的中英文对照

100个常见的财务术语的中英文对照:1.资产负债表-Balance Sheet2.利润表-Income Statement3.现金流量表-Cash Flow Statement4.权益-Equity5.负债-Liabilities6.应收账款-Accounts Receivable7.应付账款-Accounts Payable8.折旧-Depreciation9.摊销-Amortization10.毛利润-Gross Profit11.净利润-Net Profit12.营业收入-Revenue13.税前利润-Pre-Tax Profit14.税后利润-After-Tax Profit15.税收-Taxes16.预付账款-Prepaid Expenses17.固定资产-Fixed Assets18.流动资产-Current Assets19.非流动资产-Non-Current Assets20.货币资金-Cash and Cash Equivalents21.存货-Inventory22.无形资产-Intangible Assets23.有形资产-Tangible Assets24.股东权益-Shareholders'Equity25.市值-Market Value26.减值-Impairment27.财报-Financial Statements28.财务指标-Financial Ratios29.收入-Income30.费用-Expenses31.盈利-Profit32.成本-Cost33.利率-Interest Rate34.汇率-Exchange Rate35.通货膨胀-Inflation36.汇兑损益-Foreign Exchange Gain/Loss37.现金流量-Cash Flow38.资产负债表债务比率-Debt-to-Equity Ratio39.财务杠杆-Financial Leverage40.资本回报率-Return on Capital41.净现值-Net Present Value42.内部收益率-Internal Rate of Return43.投资回报率-Return on Investment44.市盈率-Price-to-Earnings Ratio45.市净率-Price-to-Book Ratio46.经营性现金流-Operating Cash Flow47.财务性现金流-Financing Cash Flow48.投资性现金流-Investing Cash Flow49.营业成本-Cost of Goods Sold50.资金流量-Funds Flow51.长期借款-Long-Term Debt52.短期借款-Short-Term Debt53.货币兑换-Currency Conversion54.固定成本-Fixed Cost55.变动成本-Variable Cost56.利润率-Profit Margin57.资产周转率-Asset Turnover Ratio58.财务分析-Financial Analysis59.资产减值准备-Allowance for Doubtful Accounts60.市场份额-Market Share61.总资产周转率-Total Asset Turnover Ratio62.资产负债率-Debt-to-Asset Ratio63.自由现金流-Free Cash Flow64.资产收益率-Return on Assets65.负债收益率-Return on Liabilities66.股票-Stocks67.债券-Bonds68.期权-Options69.期货-Futures70.衍生品-Derivatives71.投资组合-Investment Portfolio72.收益率-Yield73.偿付能力-Solvency74.信用评级-Credit Rating75.现值-Present Value76.未来值-Future Value77.现金比率-Cash Ratio78.流动比率-Current Ratio79.速动比率-Quick Ratio80.息税前利润-Earnings Before Interest and Taxes(EBIT)81.息税折旧及摊销前利润-Earnings Before Interest,Taxes, Depreciation,and Amortization(EBITDA)82.理财产品-Financial Products83.资产管理-Asset Management84.风险管理-Risk Management85.资金管理-Cash Management86.保险-Insurance87.投资银行-Investment Banking88.证券市场-Securities Market89.投资顾问-Investment Advisor90.股票交易-Stock Trading91.债券交易-Bond Trading92.基金-Mutual Fund93.证券投资-Securities Investment94.金融市场-Financial Market95.财务规划-Financial Planning96.财务顾问-Financial Advisor97.财务报表分析-Financial Statement Analysis98.会计准则-Accounting Standards99.会计周期-Accounting Period100.税率-Tax Rate。
财务英文专业术语

财务英文专业术语财务英文专业术语是指在财务管理和会计领域中使用的专业性语言和词汇。
以下是一些常见的财务英文专业术语:1.资产负债表(Balance Sheet)2.利润表(Income Statement)3.现金流量表(Cash Flow Statement)4.所有者权益变动表(Statement of Changes in Equity)5.流动比率(Liquidity Ratio)6.速动比率(Quick Ratio)7.存货周转率(Inventory Turnover Ratio)8.应收账款周转率(Accounts Receivable Turnover Ratio)9.固定资产周转率(Fixed Asset Turnover Ratio)10.总资产周转率(Total Asset Turnover Ratio)11.利息保障倍数(Interest Coverage Ratio)12.负债比率(Debt Ratio)13.权益比率(Equity Ratio)14.资本化比率(Capitalization Ratio)15.折旧(Depreciation)16.摊销(Amortization)17.坏账(Bad Debt)18.可变成本(Variable Costs)19.固定成本(Fixed Costs)20.直接成本(Direct Costs)21.间接成本(Indirect Costs)22.总成本(Total Costs)23.利润(Profit)24.经济增加值(Economic Value Added, EVA)25.现值(Present Value, PV)26.净现值(Net Present Value, NPV)27.内含收益率(Internal Rate of Return, IRR)。
财务术语中英文大全

一、财务术语中英文大全二、布鲁内尔:财会类专业术语三、[ 2020-6-26 15:15:00 | By: brunelcssa ]四、引荐share A股;甲类股份五、abatement of tax 减税;减扣免税额六、ABN AMRO Bank N.V. 荷兰银行七、above-the-line expenditure 在线项目支出;经常预算支出八、above-the-line receipt 在线项目支出;经常预算支出九、ABSA Asia Limited 南非结合亚洲十、absolute change 相对数值变卦十一、absolute expenditure 实践开支十二、absolute guideline figure 相对准那么数字十三、absolute interest 相对权益十四、absolute order of discharge 相对破产解除令十五、absolute profit margin 相对利润幅度十六、absolute 实值;相对值十七、absolutely vested interest 相对既得权益十八、absorbed cost 已吸收本钱;已分摊本钱十九、absorption 吸收;分摊;兼并二十、absorption rate 吸收率;摊配率;分摊率二十一、ACB Finance Limited 亚洲商业财务二十二、acceptable form of reciprocity 合理的互惠条件二十三、acceptable rate 适当利率;适当汇率二十五、acceptance for honour 参与承兑二十六、acceptor 承兑人;接受人;受票人二十七、acceptor for honour 参与承兑人二十八、accident insurance 不测保险二十九、Accident Insurance Association of Hong Kong 香港不测保险公会三十、accident insurance scheme 不测保险方案三十一、accident year basis 不测年度基准三十二、accommodation 通融;存款三十三、accommodation bill 通融票据;空头票据三十四、accommodation party 汇票代发人三十五、account balance 账户余额;账户结余三十六、account book 帐簿三十七、account collected in advance 预收款项三十八、account current book 往来帐簿三十九、account of after-acquired property 预先取得的财富报告四十、account of defaulter 拖欠帐目四十一、account payable 应付帐款四十二、account payee only [A/C payee only] 只可转帐;存入收款人账户四十三、account receivable 应收帐款四十四、account receivable report 应收帐款报表四十五、account statement 结单;账单;会计财务报表四十六、account title 账户称号;会计科目四十八、Accountant´s Report Rules 会计师报告规那么四十九、accounting and auditing prcedure 会计与审计顺序;会计与核数顺序五十、Accounting Arrangements «会计布置»五十一、accounting basis 会计基础五十二、accounting by Official Receiver 破产管理署署长呈交的帐目五十三、Accounting Circular «会计通告»五十四、accounting class 会计类别五十五、accounting date 记帐日期;会计结算日期五十六、accounting for money 款项核算五十七、Accounting Officer 会计主任五十八、accounting period 会计报告期;会计期五十九、accounting policy 会计政策;会计方针六十、accounting practice 会计惯例六十一、accounting principle 会计准那么六十二、accounting record 会计记载六十三、accounting report 会计报告清产核资Take inventory of property and make an accounting of funds 留存公积金Retain the common reserve funds六十四、留存公益金Retain the public welfare fund六十五、Accounting Services Branch [Treasury] 会计事务部〔库务署〕六十六、Accounting Society of China 中国会计学会六十七、accounting statement 会计报表六十九、accounting transaction 会计事项;帐务买卖七十、accounting treatment 会计处置七十一、accounting year 会计年度七十二、accretion 增值;添加七十三、accrual 应计项目;应累算数目七十四、accrual basis 应计制;权责发作制七十五、accrual basis accounting 应计制会计;权责发作制会计七十六、accrue 应累算;应计七十七、accrued benefit 应累算利益七十八、accrued charges 应计费用七十九、accrued cumulative preference share dividend 应累算的累积优先股股息八十、accrued expenses 应累算费用八十一、accrued interest payable 应付利息;应计未付利息八十二、accrued interest receivable 应收利息;应计未收利息八十三、accrued right 累算权益八十四、accruing profit 应累算的利润八十五、accumulated fiscal reserve 累积财政储藏八十六、accumulated profit 累积利润;滚存溢利八十七、accumulated reserve 累积储藏八十八、accumulation of surplus income 累积收益盈余八十九、acquired assets 既得资产九十、acquisition 收买;置办;取得九十二、acquisition expenses 置办费用九十三、acquisition of 100% interest 收买全部股权九十四、acquisition of control 取得控制权九十五、acquisition of fixed assets 置办固定资产九十六、acquisition of shell 〝买壳〞九十七、acquisition price 收卖价九十八、act of God 天灾九十九、acting partner 执事合伙人百、active market 买卖生动的市场;交投畅旺的市场;旺市百一、active partner 积极参与的合伙人百二、active trading 交投生动百三、actual circulation 实践流通百四、actual cost 实践本钱百五、actual expenditure 实践开支;实践支出百六、actual income 实践入息;实践支出;实践收益百七、actual market 现货市场百八、actual price 现货价;实践价钱百九、actual profit 实践利润百十、actual quotation 实盘;实践价位;实践报价百十一、actual year basis 按实践年度计算百十二、actuals 实货百十三、actuarial investigation 精算调查百十五、actuarial report 精算师报告百十六、Actuarial Society of Hong Kong 香港精算学会百十七、actuarial valuation 精算师估值百十八、actuary 精算师百十九、ad referendum agreement 暂定协议;有待复核的协议百二十、ad valorem duty 从价税;按值征税百二十一、ad valorem duty system 从价税制百二十二、ad valorem fee 从价费百二十三、ad valorem tariff 从价关税百二十四、additional allowance 额外免税额百二十五、additional amount for unexpired risk 未过时风险的额外款额百二十六、additional assessable profit 补加应评税利润百二十七、additional assessment 补加评税百二十八、additional commitment 额外承当百二十九、additional commitment vote 额外承当拨款百三十、additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额百三十一、additional dependent parent allowance 供养父母额外免税额百三十二、additional provision 额外拨款百三十三、additional stamp duty 附加印花税百三十四、additional tax 补加税罚款;补加税款百三十五、Additional Tax Demand Note 交纳补加税罚款通知书;交纳补加税款通知书百三十七、adjudicated bankrupt 裁定破产人百三十八、adjudication fee 裁定费;评定印花税额手续费;评价契据费百三十九、adjudication of bankruptcy 裁定破产;宣告破产百四十、adjudication of insolvency 裁定有力归还债务百四十一、adjusted actual 经调整的实数;调整后的实数百四十二、adjusted current assets 经调整的活动资产;调整后的活动资产百四十三、adjusted figure 经调整的数字;调整后的数额百四十四、adjusted liabilities 经调整的负债;调整后的负债百四十五、adjusted loss 经调整的盈余;调整后的盈余百四十六、adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值百四十七、adjusted profit 经调整的利润;调整后的利润百四十八、adjusted surplus 经调整的盈余额;调整后的盈余额百四十九、adjusted 经调整的价值;调整后的价值百五十、adjustment 调整;修订;理算〔保险〕百五十一、adjustment centre 调剂中心百五十二、adjustment lag 调整进程的时间差距;调整时差百五十三、adjustment mechanism 调零件制百五十四、adjustment of loss 盈余调整百五十五、adjustment process 调整进程;调整顺序百五十六、adjustment range 调整幅度百五十七、administered exchange rate 受控制汇率融管理局〕百五十九、administration expenses 行政费用百六十、administration fee 手续费;行政费百六十一、administration in bankruptcy 破产管理百六十二、administration order 遗产管理令百六十三、administrator 管理人;遗产管理人百六十四、administrator of the estate 遗产管理人百六十五、admission of debt 债项供认书百六十六、admission of proof 接纳债务证明百六十七、advance 放存款项;垫付款项;预支款项;预付款项百六十八、advance account 暂支帐目;预付款账户百六十九、advance compensation 预付补偿金百七十、advance from shareholder 股东垫款百七十一、advance pending reimbursement 预支以待日后付还百七十二、advanced economy 先进经济体系百七十三、advancement 预付;预付财富百七十四、advances warrant 垫款令百七十五、advancing 贷出百七十六、adverse balance 逆差百七十七、adverse exchange 逆汇百七十八、advertisement addressed to shareholders 在报章刊登的致股东通告百七十九、advice for collection 托收通知书百八十一、advice of payment 付款通知百八十二、Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕百八十三、Advisory Committee on Diversification 经济多元化咨询委员会百八十四、affidavit 誓章;遗产申报誓章百八十五、affidavit of no receipt 述明无收款的誓章百八十六、affiliate 联号;联营公司;隶属公司百八十七、affiliated company 隶属公司;联号;联营公司百八十八、affirmation [estate duty] 非宗教式宣誓〔遗产税〕百八十九、affordability 担负才干百九十、African Development Bank [AfDB] 非洲开发银行百九十一、after-acquired property 预先取得的财富百九十二、after-hours dealing 市后买卖百九十三、after-tax profit 税后盈利;税后利润;税后溢利百九十四、agency agreement 代理协议百九十五、agency expenses 代理机构的开支百九十六、agency fee 代理费百九十七、Agency Law «代理法»百九十八、agent 代理人;承销人百九十九、agent of company 公司代理人二百、agent´s fee 代理人费;经纪费二百一、aggregate 总计;总数;总体数字二百三、aggregate assets and liabilities 总体资产与负债二百四、aggregate at constant price 按固定价钱计算的总体数字二百五、aggregate demand 总需求二百六、aggregate gross position 总持仓量二百七、aggregate limit 总限额二百八、aggregate of salaries tax 算计薪俸税二百九、aggregate performance 总体表现;总体业绩二百十、aggregate supply 总体供应二百十一、aggregate surplus 总盈余二百十二、aggregate total 全体总额二百十三、aggregate 总值;算计价值二百十四、aggregated basis 算计基准二百十五、aggregated net chargeable income 算计应课税入息实额二百十六、aggregation 兼并计算;算计;总和二百十七、aggregation of incomes of husband and wife 夫妇入息兼并计算二百十八、aggregation of property 财富的总和二百十九、agio 差价;贴水二百二十、Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment «香港政府和日本政府关于相互促进和维护投资协议»二百二十一、Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment «香港政府和奥天时共和国政府关于相互促进和维护投资协议»二百二十二、Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment «香港政府和法兰西共和国政府关于相互促进和维护投资协议»二百二十三、Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment «香港政府和大韩民国政府关于相互促进和维护投资协议»二百二十四、agreement for a settlement 授产协议二百二十五、agreement for assignment 转让协议二百二十六、agreement for sale 售卖协议;买卖协议二百二十七、agreement for sale and purchase 买卖协议二百二十八、agreement for the payment of interest 支付利息协议二百二十九、agreement for the repayment of money 还款协议二百三十、agreement of reinsurance 再保险协议二百三十一、Agricultural Bank of China 中国农业银行二百三十二、air passenger departure tax 飞机乘客离境税二百三十三、Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕二百三十四、airport tax 机场税二百三十五、alcohol duty 酒精税二百三十六、alienation 让与;让渡;转让二百三十七、alimony 生活费;赡养费二百三十八、All Ordinaries Index [AOI] 一切普通股指数二百四十、All Sales Record for Stock Market «股票市场成交报告»二百四十一、Allied Capital Resources Limited 新联财务二百四十二、all-items index [Consumer Price Index] 总指数〔消费物价指数〕二百四十三、allocation letter 拨款信件二百四十四、allocation of fund 分配款项;预留款项二百四十五、allocation of profit 利润分配;溢利分配二百四十六、allocation warrant 拨款令二百四十七、allotment 分配;配股二百四十八、allotment notice 股份配售通知;配股通知二百四十九、allotment of shares 股份分配二百五十、allowable 可获宽免;免税的二百五十一、allowable business loss 可扣除的营业盈余二百五十二、allowable expenses 可扣税的支出二百五十三、allowance 免税额;津贴;备抵;预备金二百五十四、allowance for debts 债项的免税额二百五十五、allowance for depreciation by wear and tear 耗损折旧免税额二百五十六、allowance for funeral expenses 殡殓费的免税额二百五十七、allowance for inflation 为通货收缩而预留的款项;通胀预备金二百五十八、allowance for repairs and outgoings 修葺及支出方面的免税额二百五十九、allowance to debtor 给债务人的津贴二百六十、alteration of capital 资本更改二百六十一、alternate trustee 候补受托人二百六十三、ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕二百六十四、ambit of charges 征税范围;收费范围二百六十五、amended valuation 经修订的估值二百六十六、American Commodities Exchange 美国商品买卖所二百六十七、American Express Bank Limited 美国运通银行二百六十八、American Stock Exchange 美国证券买卖所二百六十九、amortization 摊销二百七十、amount due from banks 寄存银行同业的款项二百七十一、amount due from banks abroad 寄存海外银行同业的款项二百七十二、amount due from holding companies 控股公司欠款二百七十三、amount due from local banks 寄存本港银行同业的款项二百七十四、amount due to banks 银行同业的存款二百七十五、amount due to banks abroad 海外银行同业的存款二百七十六、amount due to holding companies 控股公司存款二百七十七、amount due to local banks 本港银行同业的存款二百七十八、amount due to outport banks 外埠银行同业的存款二百七十九、二百八十、、资产类Assets二百八十一、二百八十二、活动资产Current assets二百八十三、货币资金Cash and cash equivalents二百八十四、1001 现金Cash二百八十六、1009 其他货币资金Other cash and cash equivalents二百八十七、100901 外埠存款Other city Cash in bank二百八十八、100902 银行本票Cashier''s cheque二百八十九、100903 银行汇票Bank draft二百九十、100904 信誉卡Credit card二百九十一、100905 信誉证保证金L/C Guarantee deposits二百九十二、100906 存出投资款Refundable deposits二百九十三、1101 短期投资Short-term investments二百九十四、110101 股票Short-term investments - stock二百九十五、110102 债券Short-term investments - corporate bonds二百九十六、110103 基金Short-term investments - corporate funds二百九十七、110110 其他Short-term investments - other二百九十八、1102 短期投资涨价预备Short-term investments falling price reserves 二百九十九、应收款Account receivable三百、1111 应收票据Note receivable三百一、银行承兑汇票Bank acceptance三百二、商业承兑汇票Trade acceptance三百三、1121 应收股利Dividend receivable三百四、1122 应收利息Interest receivable三百五、1131 应收账款Account receivable三百六、1133 其他应收款Other notes receivable三百七、1141 坏账预备Bad debt reserves三百八、1151 预付账款Advance money三百九、1161 应收补贴款Cover deficit by state subsidies of receivable三百十、库存资产Inventories三百十一、1201 物资推销Supplies purchasing三百十二、1211 原资料Raw materials三百十三、1221 包装物Wrappage三百十四、1231 低值易耗品Low-value consumption goods三百十五、1232 资料本钱差异Materials cost variance三百十六、1241 自制半成品Semi-Finished goods三百十七、1243 库存商品Finished goods三百十八、1244 商品进销差价Differences between purchasing and selling price三百十九、1251 委托加工物资Work in process - outsourced三百二十、1261 委托代销商品Trust to and sell the goods on a commission basis三百二十一、1271 受托代销商品Commissioned and sell the goods on a commission basis三百二十二、1281 存货涨价预备Inventory falling price reserves三百二十三、1291 分期收款收回商品Collect money and send out the goods by stages三百二十四、1301 待摊费用Deferred and prepaid expenses三百二十五、临时投资Long-term investment三百二十六、1401 临时股权投资Long-term investment on stocks三百二十八、140102 其他股权投资Other investment on stocks三百二十九、1402 临时债务投资Long-term investment on bonds三百三十、140201 债券投资Investment on bonds三百三十一、140202 其他债务投资Other investment on bonds三百三十二、1421 临时投资减值预备Long-term investments depreciation reserves三百三十三、股权投资减值预备Stock rights investment depreciation reserves 三百三十四、债务投资减值预备Bcreditor''s rights investment depreciation reserves三百三十五、1431 委托存款Entrust loans三百三十六、143101 本金Principal三百三十七、143102 利息Interest三百三十八、143103 减值预备Depreciation reserves三百三十九、1501 固定资产Fixed assets三百四十、房屋Building三百四十一、修建物Structure三百四十二、机器设备Machinery equipment三百四十三、运输设备Transportation facilities三百四十四、工具用具Instruments and implement三百四十五、1502 累计折旧Accumulated depreciation三百四十六、1505 固定资产减值预备Fixed assets depreciation reserves三百四十七、房屋、修建物减值预备Building/structure depreciation reserves三百四十九、1601 工程物资Project goods and material三百五十、160101 公用资料Special-purpose material三百五十一、160102 公用设备Special-purpose equipment三百五十二、160103 预付大型设备款Prepayments for equipment三百五十三、160104 为消费预备的工具及用具Preparative instruments and implement for fabricate三百五十四、1603 在建工程Construction-in-process三百五十五、装置工程Erection works三百五十六、在装置设备Erecting equipment-in-process三百五十七、技术改造工程Technical innovation project三百五十八、大修缮工程General overhaul project三百五十九、1605 在建工程减值预备Construction-in-process depreciation reserves三百六十、1701 固定资产清算Liquidation of fixed assets三百六十一、1801 有形资产Intangible assets三百六十二、专利权Patents三百六十三、非专利技术Non-Patents三百六十四、商标权Trademarks, Trade names三百六十五、著作权Copyrights三百六十六、土地运用权Tenure三百六十七、商誉Goodwill三百六十八、1805 有形资产减值预备Intangible Assets depreciation reserves三百七十、商标权减值预备trademark rights depreciation reserves三百七十一、1815 未确认融资费用Unacknowledged financial charges三百七十二、待处置财富损溢Wait deal assets loss or income三百七十三、1901 长等候摊费用Long-term deferred and prepaid expenses三百七十四、1911 待处置财富损溢Wait deal assets loss or income三百七十五、191101待处置活动资产损溢Wait deal intangible assets loss or income三百七十六、191102待处置固定资产损溢Wait deal fixed assets loss or income 三百七十七、三百七十八、二、负债类Liability三百七十九、三百八十、短期负债Current liability三百八十一、2101 短期借款Short-term borrowing三百八十二、2111 应付票据Notes payable三百八十三、银行承兑汇票Bank acceptance三百八十四、商业承兑汇票Trade acceptance三百八十五、2121 应付账款Account payable三百八十六、2131 预收账款Deposit received三百八十七、2141 代销商品款Proxy sale goods revenue三百八十八、2151 应付工资Accrued wages三百八十九、2153 应付福利费Accrued welfarism三百九十、2161 应付股利Dividends payable三百九十二、217101 应交增值税value added tax payable三百九十三、21710101 进项税额Withholdings on VAT三百九十四、21710102 已交税金Paying tax三百九十五、21710103 转出未交增值税Unpaid VAT changeover三百九十六、21710104 减免税款Tax deduction三百九十七、21710105 销项税额Substituted money on VAT三百九十八、21710106 出口退税Tax reimbursement for export三百九十九、21710107 进项税额转出Changeover withnoldings on VAT四百、21710108 出口抵减外销产品应征税额Export deduct domestic sales goods tax 四百一、21710109 转出多交增值税Overpaid VAT changeover四百二、21710110 未交增值税Unpaid VAT四百三、217102 应交营业税Business tax payable四百四、217103 应交消费税Consumption tax payable四百五、217104 应交资源税Resources tax payable四百六、217105 应交所得税Income tax payable四百七、217106 应交土地增值税Increment tax on land value payable四百八、217107 应交城市维护树立税Tax for maintaining and building cities payable四百九、217108 应交房产税Housing property tax payable四百十、217109 应交土地运用税Tenure tax payable四百十一、217110 应交车船运用税Vehicle and vessel usage license plate tax(VVULPT) payable四百十三、2176 其他应交款Other fund in conformity with paying四百十四、2181 其他应付款Other payables四百十五、2191 预提费用Drawing expense in advance四百十六、其他负债Other liabilities四百十七、2201 待转资产价值Pending changerover assets value四百十八、2211 估量负债Anticipation liabilities四百十九、临时负债Long-term Liabilities四百二十、2301 临时借款Long-term loans四百二十一、一年内到期的临时借款Long-term loans due within one year四百二十二、一年后到期的临时借款Long-term loans due over one year四百二十三、2311 应付债券Bonds payable四百二十四、231101 债券面值Face value, Par value四百二十五、231102 债券溢价Premium on bonds四百二十六、231103 债券折价Discount on bonds四百二十七、231104 应计利息Accrued interest四百二十八、2321 临时应付款Long-term account payable四百二十九、应付融资租赁款Accrued financial lease outlay四百三十、一年内到期的临时应付Long-term account payable due within one year四百三十一、一年后到期的临时应付Long-term account payable over one year 四百三十二、2331 专项应付款Special payableyear四百三十四、一年后到期的专项应付Long-term special payable over one year四百三十五、2341 递延税款Deferral taxes四百三十六、四百三十七、三、一切者权益类OWNERS'' EQUITY四百三十八、四百三十九、资本Capita四百四十、3101 实收资本(或股本) Paid-up capital(or stock)四百四十一、实收资本Paicl-up capital四百四十二、实收股本Paid-up stock四百四十三、3103 已出借投资Investment Returned四百四十四、公积四百四十五、3111 资本公积Capital reserve四百四十六、311101 资本(或股本)溢价Cpital(or Stock) premium四百四十七、311102 接受捐赠非现金资产预备Receive non-cash donate reserve 四百四十八、311103 股权投资预备Stock right investment reserves四百四十九、311105 拨款转入Allocate sums changeover in四百五十、311106 外币资本折算差额Foreign currency capital四百五十一、311107 其他资本公积Other capital reserve四百五十二、3121 盈余公积Surplus reserves四百五十三、312101 法定盈余公积Legal surplus四百五十四、312102 恣意盈余公积Free surplus reserves四百五十六、312104 储藏基金Reserve fund四百五十七、312105 企业开展基金Enterprise expension fund四百五十八、312106 利润出借投资Profits capitalizad on return of investment 四百五十九、利润Profits四百六十、3131 本年利润Current year profits四百六十一、3141 利润分配Profit distribution四百六十二、314101 其他转入Other chengeover in四百六十三、314102 提取法定盈余公积Withdrawal legal surplus四百六十四、314103 提取法定公益金Withdrawal legal public welfare funds四百六十五、314104 提取储藏基金Withdrawal reserve fund四百六十六、314105 提取企业开展基金Withdrawal reserve for business expansion四百六十七、314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund四百六十八、314107 利润出借投资Profits capitalizad on return of investment 四百六十九、314108 应付优先股股利Preferred Stock dividends payable四百七十、314109 提取恣意盈余公积Withdrawal other common accumulation fund四百七十一、314110 应付普通股股利Common Stock dividends payable四百七十二、314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)四百七十三、314115 未分配利润Undistributed profit四百七十五、四、本钱类Cost四百七十六、四百七十七、4101 消费本钱Cost of manufacture四百七十八、410101 基本消费本钱Base cost of manufacture 四百七十九、410102 辅佐消费本钱Auxiliary cost of manufacture 四百八十、4105 制造费用Manufacturing overhead四百八十一、资料费Materials四百八十二、管理人员工资Executive Salaries四百八十三、奖金Wages四百八十四、在职金Retirement allowance四百八十五、补贴Bonus四百八十六、外保劳务费Outsourcing fee四百八十七、福利费Employee benefits/welfare四百八十八、会议费Coferemce四百八十九、加班餐费Special duties四百九十、市内交通费Business traveling四百九十一、通讯费Correspondence四百九十二、费Correspondence四百九十三、水电取暖费Water and Steam四百九十四、税费Taxes and dues四百九十五、租赁费Rent四百九十六、管理费Maintenance四百九十八、油料费Vehicles maintenance四百九十九、培训费Education and training五百、接待费Entertainment五百一、图书、印刷费Books and printing五百二、运费Transpotation五百三、保险费Insurance premium五百四、支付手续费Commission五百五、杂费Sundry charges五百六、折旧费Depreciation expense五百七、机物料消耗Article of consumption五百八、休息维护费Labor protection fees五百九、时节性停工损失Loss on seasonality cessation 五百十、4107 劳务本钱Service costs五百十一、五百十二、五、损益类Profit and loss五百十三、五百十四、支出Income五百十五、业务支出OPERATING INCOME五百十六、5101 主营业务支出Prime operating revenue 五百十七、产品销售支出Sales revenue五百十八、效劳支出Service revenue五百十九、5102 其他业务支出Other operating revenue五百二十一、代购代售五百二十二、包装物出租Wrappage lease五百二十三、出让资产运用权支出Remise right of assets revenue五百二十四、返还所得税Reimbursement of income tax五百二十五、其他支出Other revenue五百二十六、5201 投资收益Investment income五百二十七、短期投资收益Current investment income五百二十八、临时投资收益Long-term investment income五百二十九、计提的委托存款减值预备Withdrawal of entrust loans reserves 五百三十、5203 补贴支出Subsidize revenue五百三十一、国度扶持补贴支出Subsidize revenue from country五百三十二、其他补贴支出Other subsidize revenue五百三十三、5301 营业外支出NON-OPERATING INCOME五百三十四、非货币性买卖收益Non-cash deal income五百三十五、现金溢余Cash overage五百三十六、处置固定资产净收益Net income on disposal of fixed assets 五百三十七、出售有形资产收益Income on sales of intangible assets五百三十八、固定资产盘盈Fixed assets inventory profit五百三十九、罚款净支出Net amercement income五百四十、支出Outlay五百四十一、业务支出Revenue charges五百四十二、5401 主营业务本钱Operating costs五百四十四、效劳本钱Cost of service五百四十五、5402 主营业务税金及附加Tax and associate charge 五百四十六、营业税Sales tax五百四十七、消费税Consumption tax五百四十八、城市维护树立税Tax for maintaining and building cities 五百四十九、资源税Resources tax五百五十、土地增值税Increment tax on land value五百五十一、5405 其他业务支出Other business expense五百五十二、销售其他资料本钱Other cost of material sale五百五十三、其他劳务本钱Other cost of service五百五十四、其他业务税金及附加费Other tax and associate charge 五百五十五、费用Expenses五百五十六、5501 营业费用Operating expenses五百五十七、代销手续费Consignment commission charge五百五十八、运杂费Transpotation五百五十九、保险费Insurance premium五百六十、展览费Exhibition fees五百六十一、广告费Advertising fees五百六十二、5502 管理费用Adminisstrative expenses五百六十三、职工工资Staff Salaries五百六十四、修缮费Repair charge五百六十五、低值易耗摊销Article of consumption五百六十七、差旅费Travelling expense五百六十八、工会经费Labour union expenditure五百六十九、研讨与开发费Research and development expense五百七十、福利费Employee benefits/welfare五百七十一、职工教育经费Personnel education五百七十二、就业保险费Unemployment insurance五百七十三、休息保险费Labour insurance五百七十四、医疗保险费Medical insurance五百七十五、会议费Coferemce五百七十六、延聘中介机构费Intermediary organs五百七十七、咨询费Consult fees五百七十八、诉讼费Legal cost五百七十九、业务招待费Business entertainment五百八十、技术转让费Technology transfer fees五百八十一、矿产资源补偿费Mineral resources compensation fees五百八十二、排污费Pollution discharge fees五百八十三、房产税Housing property tax五百八十四、车船运用税Vehicle and vessel usage license plate tax(VVULPT) 五百八十五、土地运用税Tenure tax五百八十六、印花税Stamp tax五百八十七、5503 财务费用Finance charge五百八十八、利息支出Interest exchange五百九十、各项手续费Charge for trouble五百九十一、各项专门借款费用Special-borrowing cost五百九十二、5601 营业外支出Nonbusiness expenditure五百九十三、捐赠支出Donation outlay五百九十四、减值预备金Depreciation reserves五百九十五、十分损失Extraordinary loss五百九十六、处置固定资产净损失Net loss on disposal of fixed assets 五百九十七、出售有形资产损失Loss on sales of intangible assets五百九十八、固定资产盘亏Fixed assets inventory loss五百九十九、债务重组损失Loss on arrangement六百、罚款支出Amercement outlay六百一、5701 所得税Income tax六百二、以前年度损益调整Prior year income adjustment。
财务方面的英文术语

1805 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
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 implement
1502 累计折旧 Accumulated depreciation
1701 固定资产清理 Liquidation of fixed assets
1801 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
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
1605 在建工程减值准备 Construction-in-process depreciation reserves
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
财务专业术语中英文对照表

财务专业术语中英文对照表英文中文说明Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会AudittingcountingntrdsBoardners内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体CreditorExpensesRevenueSolvencyStockholders股东Stockholders'equity股东权益Windowdressing门面粉饰中文英文说明一.资产类?Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存Cashinbank?款其他货币资金Othercashandcashequivalents 外埠存款OthercityCashinbank银行本票Cashier'scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/C?Guaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券基金其他应收款应据应收股利应收利息应收账款坏账准备预付账款库存资产物资采购原材料包装物Wrappage低值易耗品?Low-valueconsumptiongoods 材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingand sellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommis sionbasis受托代销商品Commissionedandsellthegoodsonac ommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsb ystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment?长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks委托贷款本金利息减值准备固定资产房屋建筑物机器设备运输设备工具器具累旧固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationr eserves机器设备减值准备Machineryequipmentdepreciationr eserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备t Special-purposeequipmen预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process 安装工程Erectionworks在安装设备?Erectingequipment-in-process 技术改造工程Technicalinnovationproject 大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdeprecia tionreserves固定资产清理Liquidationoffixedassets无形资产专利权商权着作权商誉二、负债类?Liability短期负债Currentliability??短期借款Short-termborrowing应付票据Notespayable??银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款?Proxysalegoodsrevenue应付工资Accruedwages应付福利费?Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款销项税额出口退税预提费用其他负债待转资产价值Pendingchangeroverassetsvalue 预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear 一年后到期的长期借款Long-termloansdueoveroneyear 应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息 Accruedinterest长期应付款? Long-termaccountpayable 应付融资租赁款 Accruedfinancialleaseoutlay 一年内到期的长期应付 Long-termaccountpayableduewithi noneyear一年后到期的长期应付 Long-termaccountpayableoveroney ear专项应付款 Specialpayable一年内到期的专项应付 Long-termspecialpayableduewithi noneyearLong-termspecialpayableoveroney 递延税款资本实收资本(实收资本实收股本资积资本(拨款转入?盈余公积储备基金?利润归还投资 Profitscapitalizadonreturnofinvestment 利润 Profits 本年利润 Currentyearprofits 利润分配 Profitdistribution 其他转入 Otherchengeoverin 提取法定盈余公积 Withdrawallegalsurplus提取法定公益金 Withdrawallegalpublicwelfarefunds提取储备基金Withdrawallegalpublicwelfarefunds提取企业发展基金Withdrawalreserveforbusinessexp ansion提取职工奖励及福利基金Withdrawalstaffandworkers'bonus andwelfarefund利润归还投资Profitscapitalizadonreturnofinv estment应付优先股股利PreferredStockdividendspayable?提取任意盈余公积Withdrawalothercommonaccumulati onfund应付普通股股利CommonStockdividendspayable转作资本(CommonStockdividendschangetoass 生产成本制造费用材料费奖金退职金补贴福利费会议费加班餐费通讯费电话费税费租赁费管理费车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费?Commission杂费Sundrycharges折旧费Depreciationexpense?机物料消耗?Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation 劳务成本Servicecosts五、损益类?Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue材料销售其他收入投资收益补贴收入现金溢余支出业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcit ies资源税Resourcestax土地增值税?Incrementtaxonlandvalue其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge 费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge 运杂费Transpotation保险费展览费广告费管理费用职工工资修理费办公费差旅费工会经费福利费会议费咨询费诉讼费排污费Pollutiondischargefees房产税Housingpropertytax车船使用税?Vehicleandvesselusagelicensepla tetax(VVULPT)土地使用税?Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss 各项手续费??Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出??Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金?Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失NetlossondisposaloffixedassetsLossonsalesofintangibleassets??出售无形资产损失固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出所得税仅供个人学习参考。
常用财务术语中英文对照

常用财务术语中英文对照来源:根据百度文库提供资料整理一、会计与会计理论中文英文会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会国际会计准则理事会美国注册会计师协会财务会计准则委员会美国管理会计师协会美国会计学会美国国内收入署独资企业合伙企业股份有限公司有限责任公司会计目标会计假设AccountingDecision MakerInvestorShareholderCreditorFinancial AccountingManagement AccountingCost AccountingPrivate AccountingPublic AccountingCertified Public Accountant ( CPA )International Accounting Standards Committee ( IASC ) International Accounting Standards Board ( IASB ) American Institute of CPA s ( AICPA )Financial Accounting Standards Board ( FASB ) Institute of Management Accountants ( IMA ) American Accounting Association ( AAA )Internal Revenue Service ( IRS )ProprietorshipPartnershipCorporation ( Corp. )Limited Liability Company ( CO., Ltd )Accounting ObjectivesAccounting Assumptions会计要素会计原则会计实务过程财务报告财务报表资产负债表利润表现金流量表财务分析会计主体假设货币计量假设持续经营假设会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则客观性原则一致性原则可比性原则重大性原则稳健性原则Accounting ElementsAccounting PrinciplesAccounting ProceduresFinancial ReportsFinancial StatementsBalance SheetIncome StatementCash Flow StatementFinancial AnalysisSeparate-entity AssumptionUnit-of-measure Assumption Continuity ( Going-concern ) Assumption Time-period AssumptionAssetLiabilityOwner`s EquityRevenueExpenseIncomeLossCost PrincipleRevenue PrincipleMatching PrincipleFull-disclosure PrincipleObjective PrincipleConsistent PrincipleComparability PrincipleMateriality PrincipleConservatism Principle权责发生制现金收付制流动资产流动负债长期负债投入资本留存收益Accrual BasisCash BasisCurrent Assets Current Liabilities Long-term Liabilities Contributed Capital Retained Earnings二、会计循环中文英文会计循环会计信息系统账户会计科目会计分录原始凭证日记账总分类账明细分类账试算平衡现金收款日记账现金付款日记账销售日记账购货日记账普通日记账工作底稿调整分录财产清查结账Accounting Procedure / Cycle Accounting Information System LedgerAccountJournal EntrySource DocumentJournalGeneral LedgerSubsidiary LedgerTrial BalanceCash Receipt JournalCash Disbursements Journal Sales JournalPurchase JournalGeneral JournalWorksheetAdjusting EntriesProperty VerificationClosing Entries三、现金与应收账款中文英文现金库存现金银行存款偿债基金定额备用金支票银行对账单银行存款余额调节表在途存款在途支票应付凭单应收账款应收票据商业折扣现金折扣销售退回及折让坏账费用备抵法备抵坏账损益表法资产负债表法账龄分析法直接冲销法带息票据不带息票据出票人受款人CashCash in HandCash in BankSinking fundImprest petty cashCheck ( Cheque )Bank statementBank reconciliation statement Outstanding deposit Outstanding checkV ouchers payableAccount receivableNote receivableTrade discountCash discountSales return and allowance Bad debt expense Allowance methodBad debt allowanceIncome statement approach Balance sheet approach Aging analysis method Direct write-off method Interest bearing noteNon-interest bearing note MakerPayee本金利息率到期日本票贴现背书拒付费Principal Interest rate Maturity date Promissory note Discount Endorse Protest fee com四、存货中文英文存货商品存货产成品存货在产品存货原材料存货寄销寄销人承销人定期盘存永续盘存购货购货折让和折扣存货盈余或短缺分批认定法加权平均法先进先出法后进先出法移动平均法市价InventoryMerchandise inventory Finished goods inventoryWork in process inventoryRaw materials inventory ConsignmentConsignorConsigneePeriodic inventoryPerpetual inventoryPurchasePurchase allowance and discounts Inventory overages and shortages Specific identification Weighted averageFirst-in, first-out ( FIFO )Last-in, first-out ( LIFO ) Moving averageMarket value成本或市价孰低法重置成本可变现净值上限下限毛利法零售价格法成本率Lower of cost or market value ( LCM ) Replacement costNet realizable valueUpper limitLower limitGross margin methodRetail methodCost ratio五、长期投资中文英文长期投资长期股票投资长期债券投资成本法权益法合并法股利宣布日股权登记日除息日付息日债券面值债券折价债券溢价票面利率市场利率普通股优先股现金股利Long-term investmentInvestment on stocksInvestment on bondsCost methodEquity methodConsolidation method Declaration dateDate of recordEx-dividend datePayment dateFace vale ( Per value )Discount on bondsPremium on bondsContract interest rate ( Stated rate ) Market interest ratio ( Effective rate ) Common StockPreferred StockCash dividends股票股利清算股利到期日到期值直线摊销法实际利息摊销法Stock dividendsLiquidating dividendsMaturity dateMaturity valueStraight-line method of amortization Effective-interest method of amortization六、固定资产中文英文固定资产原值预计使用年限预计残值折旧费用累计折旧账面价值应提折旧成本净值在建工程磨损过时直线法工作量法加速折旧法双倍余额递减法年数总和法以旧换新经营租赁融资租赁Plant assets ( Fixed assets )Original valueExpected useful lifeEstimated residual valueDepreciation expenseAccumulated depreciationCarrying valueDepreciation costNet valueConstruction-in-processWear and tearObsolescenceStraight-line method ( SL )Units-of-production method ( UOP ) Accelerated depreciation method Double-declining balance method ( DDB ) Sum-of-the-years-digits method ( SYD ) Trade inOperating leaseCapital lease廉价购买权资产负债表外筹资最低租赁付款额Bargain purchase option ( BPO ) Off-balance-sheet financing Minimum lease payments七、无形资产中文英文无形资产专利权商标权著作权特许专营权商誉开办费租赁权摊销Intangible assetsPatentsTrademarks ( Trade names ) CopyrightsFranchisesGoodwillOrganization cost LeaseholdAmortization八、流动负债中文英文负债流动负债应付账款应付票据贴现票据长期负债一年内到期部分应付股利预收收益存入保证金应付费用增值税营业税LiabilityCurrent liabilityAccount payableNotes payableDiscounts notesCurrent maturities of long-term liabilities Dividends payablePrepayments by customers Refundable depositsAccrual expenseValue added taxBusiness tax应付所得税应付奖金产品质量担保负债赠品和兑换券或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法纳税影响会计法递延所得税负债法Income tax payableBonuses payableEstimated liabilities under product warranties Premiums, coupons and trading stamps ContingencyContingentLoss contingenciesGain contingenciesPermanent differenceTiming differenceTaxes payable methodTax effect accounting methodDeferred income tax liability method九、长期负债中文英文长期负债应付公司债券有担保品的公司债券抵押公司债券保证公司债券信用公司债券一次还本公司债券分期还本公司债券可转换公司债券可赎回公司债券可要求公司债券记名公司债券无记名公司债券Long-term liabilities Bonds payable Secured bonds Mortgage bonds Guaranteed bonds Debenture bonds Term bondsSerial bonds Convertible bonds Callable bonds Redeemable bonds Registered bonds Coupon bonds普通公司债券收益公司债券名义利率,票面利率实际利率有效利率溢价折价面值直线法实际利率法到期直接支付提前偿付偿债基金长期应付票据抵押借款Ordinary bonds Income bonds Nominal rateActual rateEffective rate PremiumDiscountPar valueStraight-line method Effective interest method Repayment at maturity Repayment at advance Sinking fundLong-term notes payable Mortgage loan十、业主权益中文英文权益业主权益股东权益投入资本缴入资本股本资本公积留存收益核定股本实收资本发行在外股本EquityOwner`s equity Stockholder`s equity Contributed capital Paid-in capitalCapital stockCapital surplus Retained earnings Authorized capital stock Issued capital stock Outstanding capital stock库藏股普通股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股利股利政策宣布日股权登记日除息日股利支付现金股利股票股利拨款Treasury stockCommon stockCumulative preferred stock Noncumulative preferred stockFully participating preferred stock Partially participating preferred stock Nonpartially participating preferred stock Issuance for cashIssuance for noncashLump-sum sales of stockIssuance costCost methodPar value methodDonated capitalDistribution of earningsDividendDividend policyDate of declarationDate of recordEx-dividend dateDate of paymentCash dividendStock dividendAppropriation十一、财务报表中文英文财务报表资产负债表Financial Statement Balance Sheet收益表账户式报告式编制报表工作底稿多步式单步式财务状况变动表中的现金基础(现金流量表)财务状况变动表中的营运资金基础(资金来源与运用表)营运资金全部资源概念直接交换业务正常营业活动财务活动投资活动Income StatementAccount FormReport FormPrepareWorksheetMulti-stepSingle-stepStatement of changes in financial position on cash basis ( SCFP. Cash Basis )Statement of changes in financial position on working capital basis ( SCFP. Working Capital Basis )Working CapitalAll-resources conceptDirect exchangesNormal operating activitiesFinancing activitiesInvesting activities十二、财务报表分析中文英文财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股账面价值Analysis of financial statements Comparative financial statements Trend percentageRatioEarnings per share of common stock Dividend yield ratioPrice-earnings ratioBook value per share of common stock资本报酬率总资产报酬率债券收益率已获利息倍数债券比率优先股收益率营运资本周转存货周转率应收账款周转率流动比率速动比率酸性试验比率Return on investmentReturn on total assetYield rate on bondsNumber of times interest earned Debt ratioYield rate on preferred stock Working CapitalTurnoverInventory turnoverAccounts receivable turnover Current ratioQuick ratioAcid test ratio十三、合并财务报表中文英文合并财务报表吸收合并创立合并控股公司附属公司少数股权权益联营合并购买合并权益法成本法Consolidated financial statements MergerConsolidationParent companySubsidiary companyMinority interestPooling of interest Combination by purchase Equity methodCost method十四、物价变动中的货币计量中文英文物价变动会计Price-level changes accounting一般物价水平会计货币购买力会计统一币值会计历史成本现行价值会计现行成本重置成本物价指数国民生产总值物价指数消费物价指数批发物价指数货币性资产货币性负债货币购买力损益资产持有损益未实现的资产持有损益General price-level accountingPurchasing-power accountingConstant dollar accountingHistorical costCurrent value accountingCurrent costReplacement costPrice-level indexGross national product implicit price deflator ( or GNP deflator )Consumer price index ( or CPI ) Wholesale price indexMonetary assetsMonetary liabilitiesPurchasing-power gains or lossesHolding gains or lossesUnrealized holding gains or losses。
财务相关的名词解释英文

财务相关的名词解释英文引言:财务领域是商业世界中至关重要的一部分。
了解和掌握财务相关的名词对于个人和企业来说都是非常必要的。
本文将为您解释一些常见的财务术语及其对应的英文表达,帮助您更好地理解和应用这些名词。
一、资产与负债在财务领域中,资产是指任何有经济价值的东西,包括现金、不动产、股权和应收账款等。
负债是指企业所欠的债务或债务承诺。
资产和负债是企业财务状况表的两个重要组成部分。
1. 资产(Assets):所有者或公司拥有的可用于营运或以其他方式创造经济价值的资源。
资产包括货币、股票、股权、不动产和知识产权等。
2. 负债(Liabilities):企业应支付或履行的债务或义务。
负债包括贷款、应付账款、薪资支付和税收等。
二、利润与损益利润和损益是与企业经营活动相关的财务表现。
利润表示企业所创造的净收入,而损益表示企业在经营过程中产生的亏损。
1. 利润(Profit):企业经营活动所创造的净收入,即收入减去成本和费用。
2. 损益(Loss):企业在经营过程中产生的亏损,即成本和费用超过收入。
三、现金流量现金流量是企业资金运作的过程和结果,对企业的经营状况和财务健康程度起到重要的评估作用。
1. 现金流入(Cash Inflow):指企业接收或获取现金的过程。
现金流入可以来自销售收入、借款、投资回报等。
2. 现金流出(Cash Outflow):指企业支付或使用现金的过程。
现金流出可以包括采购成本、薪资支付、债务偿还等。
四、成本与费用成本和费用是企业运营过程中的支出,对企业盈利能力和经营效率有着重要影响。
1. 成本(Cost):企业在生产和销售商品或提供服务过程中所发生的直接和间接支出。
2. 费用(Expense):企业在日常运营中所发生的支出,包括人力成本、房租、水电费等。
五、利率与汇率利率和汇率是与金融和货币有关的财务术语,影响着金融市场和国际贸易。
1. 利率(Interest Rate):借款或储蓄的费用或报酬,通常用百分比表示。
财务术语英文词汇全集

一、会计与会计理论会计accounting决策人Decision Maker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公众会计Public 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业主权益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 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal 销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金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)银行对账单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V ouchers payable应收账款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach账龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in,first-out or FIFO后进先出法Lost-in,first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in,first-out or FIFO后进先出法Lost-in,first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method(SL)工作量法Units-of-production method(UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method(DDB) 年数总和法Sum-of-the-years-digits method(SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option(BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks,Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums,coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds 收益公司债券Income Bonds名义利率,票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式Account Form报告式Report Form编制(报表)Prepare工作底稿Worksheet多步式Multi-step单步式Single十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis(现金流量表)财务状况变动表中的营运资金基础SCFP.Working Capital Basis(资金来源与运用表)营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activiti十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding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 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 A T已交税金Paying tax转出未交增值税Unpaid V A T changeover减免税款Tax deduction销项税额Substituted money on V A T出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V A T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 A T changeover未交增值税Unpaid V A T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损益类Profit and loss收入Income业务收入OPERA TING 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项目财务project finance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税费Taxes and dues租赁费Rent税收报表类Tax reportsWithholding Tax Form (代扣所得税表)English Language Word or Term Chinese Language Word or Term Individual Income Tax Withholding Return 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定,制定本表,扣缴义务人应将本月扣缴的税款在次月七日内缴入国库,并向当地税务机关报送本表。
财务术语英文大全.doc

一、会计与会计理论财务报告Financial Report会计accounting 流动资产Current assets 决策人Decision Maker 流动负债Current Liabilities投资人Investor 长期负债Long-term Liabilities股东Shareholder 投入资本Contributed Capital债权人Creditor 留存收益Retained Earning财务会计Financial Accounting二、会计循环管理会计Management Accounting 会计循环Accounting Procedure/Cycle成本会计Cost Accounting 会计信息系统Accounting information System 私业会计Private Accounting 账户Ledger公众会计Public Accounting 会计科目Account注册会计师CPA Certified Public Accountant 会计分录Journal entry国际会计准则委员会IASC 原始凭证Source Document美国注册会计师协会AICPA 日记账Journal财务会计准则委员会FASB 总分类账General Ledger管理会计协会IMA 明细分类账Subsidiary Ledger美国会计学会AAA 试算平衡Trial Balance税务稽核署IRS 现金收款日记账Cash receipt journal独资企业Proprietorship 现金付款日记账Cash disbursements journal 合伙人企业Partnership 销售日记账Sales Journal公司Corporation 购货日记账Purchase Journal会计目标Accounting Objectives 普通日记账General Journal会计假设Accounting Assumptions 工作底稿Worksheet会计要素Accounting Elements 调整分录Adjusting entries会计原则Accounting Principles 结账Closing entries会计实务过程Accounting Procedures三、现金与应收账款财务报表Financial Statements 现金Cash财务分析Financial Analysis 银行存款Cash in bank会计主体假设Separate-entity Assumption 库存现金Cash in hand货币计量假设Unit-of-measure Assumption 流动资产Current assets持续经营假设Continuity(Going-concern) Assumption 偿债基金Sinking fund会计分期假设Time-period Assumption 定额备用金Imprest petty cash资产Asset 支票Check(cheque)负债Liability 银行对账单Bank statement业主权益Owner's Equity 银行存款调节表Bank reconciliation statement 收入Revenue 在途存款Outstanding deposit费用Expense 在途支票Outstanding check收益Income 应付凭单Vouchers payable亏损Loss 应收账款Account receivable历史成本原则Cost Principle 应收票据Note receivable收入实现原则Revenue Principle 起运点交货价 F.O.B shipping point配比原则Matching Principle 目的地交货价 F.O.B destination point全面披露原则Full-disclosure (Reporting) Principle 商业折扣Trade discount客观性原则Objective Principle 现金折扣Cash discount一致性原则Consistent Principle 销售退回及折让Sales return and allowance 可比性原则Comparability Principle 坏账费用Bad debt expense重大性原则Materiality Principle 备抵法Allowance method稳健性原则Conservatism Principle 备抵坏账Bad debt allowance权责发生制Accrual Basis 损益表法Income statement approach现金收付制Cash Basis 资产负债表法Balance sheet approach账龄分析法Aging analysis method 目的地抵岸价格 F.O.B destination直接冲销法Direct write-off method 寄销Consignment带息票据Interest bearing note 寄销人Consignor不带息票据Non-interest bearing note 承销人Consignee出票人Maker 定期盘存Periodic inventory受款人Payee 永续盘存Perpetual inventory本金Principal 购货Purchase利息率Interest rate 购货折让和折扣Purchase allowance and discounts到期日Maturity date 存货盈余或短缺Inventory overages and shortages本票Promissory note 分批认定法Specific identification贴现Discount 加权平均法Weighted average背书Endorse 先进先出法First-in,first-out or FIFO拒付费Protest fee com 后进先出法Lost-in,first-out or LIFO四、存货移动平均法Moving average存货Inventory 成本或市价孰低法Lower of cost or market or LCM商品存货Merchandise inventory 市价Market value产成品存货Finished goods inventory 重置成本Replacement cost在产品存货Work in process inventory 可变现净值Net realizable value原材料存货Raw materials inventory 上限Upper limit起运地离岸价格 F.O.B shipping point 下限Lower limit目的地抵岸价格 F.O.B destination 毛利法Gross margin method寄销Consignment 零售价格法Retail method寄销人Consignor 成本率Cost ratio承销人Consignee六、固定资产定期盘存Periodic inventory 固定资产Plant assets or Fixed assets永续盘存Perpetual inventory 原值Original value购货Purchase 预计使用年限Expected useful life购货折让和折扣Purchase allowance and discounts 预计残值Estimated residual value存货盈余或短缺Inventory overages and shortages 折旧费用Depreciation expense分批认定法Specific identification 累计折旧Accumulated depreciation加权平均法Weighted average 账面价值Carrying value先进先出法First-in,first-out or FIFO 应提折旧成本Depreciation cost后进先出法Lost-in,first-out or LIFO 净值Net value移动平均法Moving average 在建工程Construction-in-process成本或市价孰低法Lower of cost or market or LCM 磨损Wear and tear市价Market value 过时Obsolescence重置成本Replacement cost 直线法Straight-line method(SL)可变现净值Net realizable value 工作量法Units-of-production method(UOP)上限Upper limit 加速折旧法Accelerated depreciation method下限Lower limit 双倍余额递减法Double-declining balance method(DDB) 毛利法Gross margin method 年数总和法Sum-of-the-years-digits method(SYD)零售价格法Retail method 以旧换新Trade in成本率Cost ratio 经营租赁Operating lease四、存货融资租赁Capital lease存货Inventory 廉价购买权Bargain purchase option(BPO)商品存货Merchandise inventory 资产负债表外筹资Off-balance-sheet financing产成品存货Finished goods inventory 最低租赁付款额Minimum在产品存货Work in process inventory七、无形资产原材料存货Raw materials inventory 无形资产Intangible assets起运地离岸价格 F.O.B shipping point 专利权Patents商标权Trademarks,Trade names 收益公司债券Income Bonds著作权Copyrights 名义利率,票面利率Nominal rate特许权或专营权Franchises 实际利率Actual rate商誉Goodwill 有效利率Effective rate开办费Organization cost 溢价Premium租赁权Leasehold 折价Discount摊销Amortization 面值Par value八、流动负债直线法Straight-line method负债Liability 实际利率法Effective interest method流动负债Current liability 到期直接偿付Repayment at maturity应付账款Account payable 提前偿付Repayment at advance应付票据Notes payable 偿债基金Sinking fund贴现票据Discount notes 长期应付票据Long-term notes payable长期负债一年内到期部分Current maturities of long-term 抵押借款Mortgageliabilities十、业主权益应付股利Dividends payable 权益Equity预收收益Prepayments by customers 业主权益Owner's equity存入保证金Refundable deposits 股东权益Stockholder's equity应付费用Accrual expense 投入资本Contributed capital增值税value added tax 缴入资本Paid-in capital营业税Business tax 股本Capital stock应付所得税Income tax payable 资本公积Capital surplus应付奖金Bonuses payable 留存收益Retained earnings产品质量担保负债Estimated liabilities under product 核定股本Authorized capital stock实收资本Issued capital stockwarranties赠品和兑换券Premiums,coupons and trading stamps 发行在外股本Outstanding capital stock或有事项Contingency 库藏股Treasury stock或有负债Contingent 普通股Common stock或有损失Loss contingencies 优先股Preferred stock或有利得Gain contingencies 累积优先股Cumulative preferred stock永久性差异Permanent difference 非累积优先股Noncumulative preferred stock时间性差异Timing difference 完全参加优先股Fully participating preferred stock应付税款法Taxes payable method 部分参加优先股Partially participating preferred stock 纳税影响会计法Tax effect accounting method 非部分参加优先股Nonpartially participating preferred stock 递延所得税负债法Deferred income 现金发行Issuance for cash九、长期负债非现金发行Issuance for noncash consideration长期负债Long-term Liabilities 股票的合并发行Lump-sum sales of stock应付公司债券Bonds payable 发行成本Issuance cost有担保品的公司债券Secured Bonds 成本法Cost method抵押公司债券Mortgage Bonds 面值法Par value method保证公司债券Guaranteed Bonds 捐赠资本Donated capital信用公司债券Debenture Bonds 盈余分配Distribution of earnings一次还本公司债券Term Bonds 股利Dividend分期还本公司债券Serial Bonds 股利政策Dividend policy可转换公司债券Convertible Bonds 宣布日Date of declaration可赎回公司债券Callable Bonds 股权登记日Date of record可要求公司债券Redeemable Bonds 除息日Ex-dividend date记名公司债券Registered Bonds 股利支付日Date of payment无记名公司债券Coupon Bonds 现金股利Cash dividend普通公司债券Ordinary Bonds 股票股利Stock dividend拨款appropriation 资产持有损益Holding gains or losses十一、财务报表未实现的资产持有损益Unrealized holding财务报表Financial Statement 资产类Assets资产负债表Balance Sheet 流动资产Current assets收益表Income Statement 货币资金Cash and cash equivalents账户式Account Form 现金Cash报告式Report Form 银行存款Cash in bank编制(报表)Prepare 其他货币资金Other cash and cash equivalents工作底稿Worksheet 外埠存款Other city Cash in bank多步式Multi-step 银行本票Cashier's cheque单步式Single 银行汇票Bank draft十二、财务状况变动表信用卡Credit card财务状况变动表中的现金基础SCFP.Cash Bas(is 现金流量信用证保证金L/C Guarantee deposits表)存出投资款Refundable deposits 财务状况变动表中的营运资金基础SCFP.Working Capital 短期投资Short-term investments股票Short-term investments - stockBasis(资金来源与运用表)营运资金Working Capital 债券Short-term investments - corporate bonds全部资源概念All-resources concept 基金Short-term investments - corporate funds直接交换业务Direct exchanges 其他Short-term investments - other正常营业活动Normal operating activities 短期投资跌价准备Short-term investments falling price 财务活动Financing activitiesreserves投资活动Investing activiti 应收款Account receivable十四、合并财务报表应收票据Note receivable合并财务报表Consolidated financial statements 银行承兑汇票Bank acceptance吸收合并Merger 商业承兑汇票Trade acceptance创立合并Consolidation 应收股利Dividend receivable控股公司Parent company 应收利息Interest receivable附属公司Subsidiary company 应收账款Account receivable少数股权Minority interest 其他应收款Other notes receivable权益联营合并Pooling of interest 坏账准备Bad debt reserves购买合并Combination by purchase 预付账款Advance money权益法Equity method 应收补贴款Cover deficit by state subsidies of receivable 成本法Cost method 库存资产Inventories十五、物价变动中的会计计量物资采购Supplies purchasing物价变动之会计Price-level changes accounting 原材料Raw materials一般物价水平会计General price-level accounting 包装物Wrappage货币购买力会计Purchasing-power accounting 低值易耗品Low-value consumption goods统一币值会计Constant dollar accounting 材料成本差异Materials cost variance历史成本Historical cost 自制半成品Semi-Finished goods现行价值会计Current value accounting 库存商品Finished goods现行成本Current cost 商品进销差价Differences between purchasing and selling 重置成本Replacement costprice物价指数Price-level index 委托加工物资Work in process - outsourced国民生产总值物价指数Gross national product implicit 委托代销商品Trust to and sell the goods on a commission price deflator (or GNP deflator) basis消费物价指数Consumer price index (or CPI) 受托代销商品Commissioned and sell the goods on a 批发物价指数Wholesale price indexcommission basis货币性资产Monetary assets 存货跌价准备Inventory falling price reserves货币性负债Monetary liabilities 分期收款发出商品Collect money and send out the goods货币购买力损益Purchasing-power gains or lossesby stages待摊费用Deferred and prepaid expenses 专利权减值准备Patent rights depreciation reserves长期投资Long-term investment 商标权减值准备trademark rights depreciation reserves 长期股权投资Long-term investment on stocks 未确认融资费用Unacknowledged financial charges股票投资Investment on stocks 待处理财产损溢Wait deal assets loss or income其他股权投资Other investment on stocks 长期待摊费用Long-term deferred and prepaid expenses 长期债权投资Long-term investment on bonds 待处理财产损溢Wait deal assets loss or income债券投资Investment on bonds 待处理流动资产损溢Wait deal intangible assets loss or 其他债权投资Other investment on bondsincome长期投资减值准备Long-term investments depreciation 待处理固定资产损溢Wait deal fixed assets loss or income短期负债Current liabilityreserves股权投资减值准备Stock rights investment depreciation 短期借款Short-term borrowing应付票据Notes payablereserves债权投资减值准备Bcreditor's rights investment 银行承兑汇票Bank acceptance商业承兑汇票Trade acceptancedepreciation reserves委托贷款Entrust loans 应付账款Account payable本金Principal 预收账款Deposit received利息Interest 代销商品款Proxy sale goods revenue减值准备Depreciation reserves 应付工资Accrued wages固定资产Fixed assets 应付福利费Accrued welfarism房屋Building 应付股利Dividends payable建筑物Structure 应交税金Tax payable机器设备Machinery equipment 应交增值税value added tax payable运输设备Transportation facilities 进项税额Withholdings on V AT工具器具Instruments and implement 已交税金Paying tax累计折旧Accumulated depreciation 转出未交增值税Unpaid VAT changeover固定资产减值准备Fixed assets depreciation reserves 减免税款Tax deduction房屋、建筑物减值准备Building/structure depreciation 销项税额Substituted money on VAT出口退税Tax reimbursement for exportreserves机器设备减值准备Machinery equipment depreciation 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 reserves工程物资Project goods and materialgoods tax专用材料Special-purpose material 转出多交增值税Overpaid VAT changeover专用设备Special-purpose equipment 未交增值税Unpaid VAT预付大型设备款Prepayments for equipment 应交营业税Business tax payable在建工程Construction-in-process 应交消费税Consumption tax payable安装工程Erection works 应交资源税Resources tax payable在安装设备Erecting equipment-in-process 应交所得税Income tax payable技术改造工程Technical innovation project 应交土地增值税Increment tax on land value payable 大修理工程General overhaul project 应交城市维护建设税Tax for maintaining and building 在建工程减值准备Construction-in-process depreciationcities payable应交房产税Housing property tax payablereserves固定资产清理Liquidation of fixed assets 应交土地使用税Tenure tax payable无形资产Intangible assets 应交车船使用税Vehicle and vessel usage license plate 专利权Patentstax(VVULPT) payable非专利技术Non-Patents 应交个人所得税Personal income tax payable商标权Trademarks, Trade names 其他应交款Other fund in conformity with paying著作权Copyrights 其他应付款Other payables土地使用权Tenure 预提费用Drawing expense in advance商誉Goodwill 其他负债Other liabilities无形资产减值准备Intangible Assets depreciation reserves 待转资产价值Pending changerover assets value预计负债Anticipation liabilities 支出Outlay长期负债Long-term Liabilities 业务支出Revenue charges长期借款Long-term loans 主营业务成本Operating costs一年内到期的长期借款Long-term loans due within one 产品销售成本Cost of goods sold服务成本Cost of serviceyear一年后到期的长期借款Long-term loans due over one year 主营业务税金及附加Tax and associate charge应付债券Bonds payable 营业税Sales tax债券面值Face value, Par value 消费税Consumption tax债券溢价Premium on bonds 城市维护建设税Tax for maintaining and building cities 债券折价Discount on bonds 资源税Resources tax应计利息Accrued interest 土地增值税Increment tax on land value长期应付款Long-term account payable 其他业务支出Other business expense应付融资租赁款Accrued financial lease outlay 销售其他材料成本Other cost of material sale一年内到期的长期应付Long-term account payable due 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 within one year一年后到期的长期应付Long-term account payable over 费用Expenses营业费用Operating expensesone year专项应付款Special payable 代销手续费Consignment commission charge一年内到期的专项应付Long-term special payable due 运杂费Transpotation保险费Insurance premiumwithin one year一年后到期的专项应付Long-term special payable over one 展览费Exhibition fees广告费Advertising feesyear递延税款Deferral taxes 管理费用Adminisstrative expenses损益类Profit and loss 职工工资Staff Salaries收入Income 修理费Repair charge业务收入OPERATING INCOME 低值易耗摊销Article of consumption主营业务收入Prime operating revenue 办公费Office allowance产品销售收入Sales revenue 差旅费Travelling expense服务收入Service revenue 工会经费Labour union expenditure其他业务收入Other operating revenue 研究与开发费Research and development expense材料销售Sales materials 福利费Employee benefits/welfare包装物出租Wrappage lease 职工教育经费Personnel education出让资产使用权收入Remise right of assets revenue 待业保险费Unemployment insurance返还所得税Reimbursement of income tax 劳动保险费Labour insurance其他收入Other revenue 医疗保险费Medical insurance投资收益Investment income 会议费Coferemce短期投资收益Current investment income 聘请中介机构费Intermediary organs长期投资收益Long-term investment income 咨询费Consult fees计提的委托贷款减值准备Withdrawal of entrust loans 诉讼费Legal cost业务招待费Business entertainmentreserves补贴收入Subsidize revenue 技术转让费Technology transfer fees国家扶持补贴收入Subsidize revenue from country 矿产资源补偿费Mineral resources compensation fees 其他补贴收入Other subsidize revenue 排污费Pollution discharge fees营业外收入NON-OPERA TING INCOME 房产税Housing property tax非货币性交易收益Non-cash deal income 车船使用税Vehicle and vessel usage license plate 现金溢余Cash overagetax(VVULPT)处置固定资产净收益Net income on disposal of fixed assets 土地使用税Tenure tax出售无形资产收益Income on sales of intangible assets 印花税Stamp tax固定资产盘盈Fixed assets inventory profit 财务费用Finance charge 罚款净收入Net amercement income 利息支出Interest exchange汇兑损失Foreign exchange loss 出售无形资产损失Loss on sales of intangible assets 各项手续费Charge for trouble 固定资产盘亏Fixed assets inventory loss各项专门借款费用Special-borrowing cost 债务重组损失Loss on arrangement营业外支出Nonbusiness expenditure 罚款支出Amercement outlay捐赠支出Donation outlay 所得税Income tax减值准备金Depreciation reserves 以前年度损益调整Prior year income adjustment非常损失Extraordinary loss 项目财务project finance处理固定资产净损失Net loss on disposal of fixed assets 成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture Month 月辅助生产成本Auxiliary cost of manufacture Year 年制造费用Manufacturing overhead Monetary Unit 金额单位材料费Materials RMB Yuan 人民币元管理人员工资Executive Salaries This return is designed in accordance with the provisions of 奖金WagesArticle 9 of INDIVIDUAL INCOME TAX LAW OF THE 退职金Retirement allowancePEOPLE'S REPUBLIC OF CHINA. The withholding agents 补贴Bonusshould turn the tax withheld over to the State Treasury and file the 外保劳务费Outsourcing feereturn with the local tax authorities within seven days after the end 福利费Employee benefits/welfareof the taxable month.会议费Coferemce根据《中华人民共和国个人所得税法》第九条的规定,制加班餐费Special duties定本表,扣缴义务人应将本月扣缴的税款在次月七日内缴入国市内交通费Business traveling库,并向当地税务机关报送本表。
会计专业术语中英文对比

财务术语中英文对照大全,财务人必、备!2015-05-28注册会计师注册会计师知道”会计〃的英语怎么说吗?不会?那可真够无语的额!想要进入外资企业做会计?想要进入四大会计师事务所工作?好的英语水平是必不可少的!所以小编特地整理了财务数中英文大全,赶紧从基础英语学起,拿起笔做好笔记吧!增加见识也好,装装逼也行。
目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益一、财务报表二、财务状况变动表三、财务报表分析四、合并财务报表五、物价变动中的会计计量一、会计与会计理论会计accounting决策人Decision Maker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公众会计Public 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业主权益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 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金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)银行对账单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应收账款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach 资产负债表法Balance sheet approach 账龄分析法Aging analysis method 直接冲销法Direct write-offmethod 带息票据Interest bearing note不带息票据Non-interest bearing note 出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory 产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization 实际利息、摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing 最低租赁付款额Minimum lease payments七、无^资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds 一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率,票面利率Nominal rate 实际利率Actual rate 有效利率Effective rate溢价Premium折价Discount 面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity提前偿付Repayment at advance 偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock 非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration 股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式Account Form报告式Report Form编制(报表)Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis (现金流量表)财务状况变动表中的营运资金基础SCFP.Working Capital Basis (资金来源与运用表)营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股账面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收账款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting 货币购买力会计Purchasing-power accounting 统一币值会计Constant dollar accounting 历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losse。
财务术语对应缩写

a remittee 收款人(即汇款领取人) a remitter 寄款人 abatement 扣减 ability to borrow 借款能力 ability to pay支付能力 ability to repay loan 偿还借款能力 above norm 限额以上above par value 高于票面价值absorption cost 全部成本accelerated amortization 加速摊销 accelerated payment 加速支付 accept 接受,承兑 accept to pay 承兑 acceptable 可接受的 acceptable price 可接受价格acceptable principle 公认的原则 acceptance 接受,承兑,认可、认付 acceptance bank 承兑银行 acceptance bill 承兑票据 acceptance commission 承兑手续费 acceptance contract 承兑合同 acceptance credit 承兑信用 acceptance letter of credit 承兑信用证 acceptance payable 应付承兑汇票 acceptance rate 票据贴现率 accepted 接受的,已承兑的 accepted bill 已承兑票据 accepted check 保付支票 accepted letter of credit 已承兑信用证accommodation 通融 accommodation bill 空头汇票 account 帐户,会计科目 account balance 帐户余额 account current 往来帐目 account number 账户编号 account of budiness 营业报告书、损益计算表 account payable 应付帐、应付未付帐应付帐款account receivable 应收帐款、应收帐、应收未收帐 account rendered 借贷细帐、交验帐account sales 销货帐 account stated 明细帐account title 会计科目 accountant 会计师 account-book 会计薄、帐薄 accounting 会计,会计学 accounting benefits 会计利益 accounting classification 会计科目分类 accounting cycle 会计循环、会计周期accounting depreciation 帐面折旧accounting documents 会计凭证accounting entry 会计分录 accounting equation 会计方程式 accounting firm 会计事务所 accounting information 会计信息 accounting manager 会计主管 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则accounting statement 会计报表 accounting system 会计系统 accounting treatment 会计处理 accounting year 会计年度 accounts 账项 accounts receivable 应收账款 accrued 应计的 accrued expense 应计费用 accrued expenses payable 应计未付费用 accrued income 应计收入 accrued interest on bonds 应计债券利息 accrued interest on investment 应计投资利息 accrued liability 应计负债 accrued profit 应计利润 accrued taxes 应计税款 accumulated 累计的 accumulated allowance 累计准备金accumulated amount 累计额accumulated depreciation 累计折旧accumulated earnings 积累收益、累计收益 accumulated funds 公积金 accumulated net income 累计净收益accumulated profit 累计利润accumulating 累计的accumulating capital 累计资本 accumulating losses 累计损失 accumulation account 累积帐户accured interest patable 应计未付利 acid ratio 流动比率 acquiring enterprise 购方企业acquisition (公司间的)收购,获得acquisition agreement 收购协议acquisition approach 收购方法 acquisition cost 购置成本、收购成本 acquisition criteria 收购标准 acquisition price 收购价格 acquisition process 收购过程acquisition program 收购程序 acquisition value 购置价值 actual 现实的,实际的actual assets 实际资产 actual capital 实际资本 actual cash value 实际现金价值 actual cost 实际成本 actual depreciation 实际折旧 actual value 实际价值add 增加 add-back 加回 added 增加的 added value tax 增值税 additional 附加的,额外的 additional budget 追加预算 additional charge 附加费、附加费用 additional credit 追加信用additional earnings 额外收入additional L/C 追加信用证additional local tax 附加地方税 additional mark on 额外加成 additional paid-in capital 追加股本金、溢缴资本 additional wage 附加工资 additions of fixed assets 固定资产扩建 add-on interest 追加利息 adequate 适当的,适度的 adjunctaccounts 附加账户 adjustable 可调整的 adjusted 调整后的 adjusted base 调整后基数adjusted tax basis 已调整税基adjusting jumble entry 调整分录adjustment accounts 调整账户 adjustment of account 账项调整 adjustment ofprice 价格调整 adjustment of yield 对收益的调整 administration cost 管理费用administrative expense 管理费用,行政费用,办公费用 advance 预付、放款 advanceaccount 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款 advance to supplier 预付账款 adverse 逆的 adverse balance 贸易逆差,收支赤字advertising costs 广告费用 advisory expense 咨询费 after-tax income税后收入 after-tax profit 税后利润 after-tax rate 税后利率 age-life method 按使用年限折旧法 agency commission 代理手续费 agency contract 代理合同agency fee 代理费 aggregate 总计,总合,合计 aggregate amount 总金额 aggregatebalance 综合平衡 aggregate earnings value 总收益值 aggregate income 收入总额aggregate investment 投资总额 aggregate losses 累计损失 aggregate rents 合计租金aggregate risk 合计风险agreement 协议、契约、合同alien property 外国财产alienation 转让 allocated cost 已分摊成本 allocation 分配,分摊allocation offinance income 财务收益分配 allocation of market 市场分配 allocation of shares 股金分配allotment 拨款allowable cost 成本开支范围allowance method 备抵法all-purpose financial statement 通用财务报表 amendment 修改 amortization 摊销,摊还,分期偿还 amortization fund 偿债基金 amortization of loan 分期偿还贷款amortization schedule 摊销表 amortize 摊销 amount 数量,总额,合计 amount guaranteed 担保额 amount of credit 信用证金额 amount of investment 投资额amount of recourse 求偿金额 amount of sales 销售额 analysis 分析 analyticalmodel 分析模型 annual 年度的 annual accounting 年度决算 annual audit 年度审计 annual balance sheet 年终决算表 annual budget 年度预算 annual earnings 年收益 annual financial report 年度财务报告 annual interest 年息 annual payment 年分期付款 annual profit 年利润 annual revenue 年营业收入annual summary 年度汇总表 antedated cheque 到期支票 anticipated 预期 anticipated cost method 预期成本法anticipated cost valuation 预期成本估计anticipated interest 预期利息application 申请 application right 认购权 apportionment 分摊,分派 appraisal评估,鉴定appraisal handbook 评估手册appraisal of real estate 不动产评估appraisal procedure 评估方法appraisal report 评估报告appraiser 评估师appraisers 评估人员appreciation 增值approach 方法appropriation 拨款arbitrage 套汇、套价、公断交易率 archival 档案 arrears 滞付、拖欠、尾数款未付article 条款,章程,文章 assess 评估(评估资产或税款,确定税款) assessment 评定税额,资产评估 assessment of duty 定税 assessment of loss 估损assessor 估税员,估价人 asset 资产 asset account 资产帐户 asset depreciation range 资产折旧幅度asset disposal 资产处置asset holdings 资产持有量asset inventory shorts 资产盘亏asset inventory surplus 资产盘盈 asset liability ratio 资产负债比率asset retirement 资产报废 asset revaluation 资产重估 asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点assettracking 资产跟踪 asset value per share 每股资产值 asset-backed financing 资产支持型融资 assets account 资产帐户 assets change statement 资产变动表 assets disposal 资产处置 assets management 资产管理 assets out of accounts 帐外资产assets structure 资产结构 assets turnover ratio 资产周转比率 assignable L/C 可转让信用证assignment 转让,转让证书assignment of property 产权转让assignor 转让人assigns 受让人at par 平价,按票面价值attachment 查封attachment ledger 查封帐册 auction 拍卖 audit 审计 audit certificate 审计证书audit Law 审计法 auditing firm 审计公司 auditor 审计师 authorized 法定的,经审定的 authorized agent 全权代理人 authorized bank 指定银行,授权银行 authorized capital 法定资本 authorized representative 受权代表 authorized stock 核定股份auxiliary account 辅助帐户available 可用的,可得到的 available assets 可用资产available resources 可用资源 average 平均数 average asset life 平均资产寿命average cost 平均成本 average earned ratio 平均收益率 average index number 平均指数average rate of profit 平均利润率average rate of return 平均报酬率avoidable cost 可避免成本 bad 坏的 bad account 坏帐,呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回 bad debts 坏账 bad title 失效产权 balance 余额,结余,差额,平衡 balance budget 平衡预算 balance sheet 资产负债表balance sheet accounts 资产负债账户 balance sheet audit 资产负债表审计 bank 银行 bank account 银行帐户 bank account balance 银行存款余额 bank balance sheet 银行财务状况表bank credit 银行信贷 bank debt 银行债务 bank discount rate 银行贴现率 bank interest 银行利息 bank line 银行信用额度 bank loan 银行借款 bank rate 银行贴现率bank’s buying rate 银行买价bank’s selling rate 银行卖价 bankers L/C 银行信用证banking institution 金融机构bankrupt’s assets 破产者的财产bankruptcy administrator 破产管理人bargain 议价,讨价还价 basic 基本的,基础basic account 基本帐户basic accounting unit 基本核算单位 bear account 空头帐户bearer cheque 不记名支票 below par 低于票面价值beneficiaries 受益人 benefit 利益,受益,福利,津贴 benefit fund for employees 职工福利基金 benefit program 福利计划 benefited 受益的 benefited party 受益方 bid bond 投标押金 bid price 买方出价 big-ticket items 大额项目 bill 票据,帐单,发票,钞票 bill and collect 开票和收款bill at usance 远期汇票bill on demand 即期汇票bill receivable account 应收票据账户。
- 1、下载文档前请自行甄别文档内容的完整性,平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益,请联系客服反馈,我们会尽快为您处理(人工客服工作时间:9:00-18:30)。
bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结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Stockholders' equity 股东权益Window dressing 门面粉饰。