(2021年整理)最全会计专业术语中英文对照

1、最全会计专业术语中英文对照最全会计专业术语中英文对照 编辑整理：尊敬的读者朋友们：这里是精品文档编辑中心，本文档内容是由我和我的同事精心编辑整理后发布的，发布之前我们对文中内容进行仔细校对，但是难免会有疏漏的地方，但是任然希望（最全会计专业术语中英文对照）的内容能够给您的工作和学习带来便利。同时也真诚的希望收到您的建议和反馈，这将是我们进步的源泉，前进的动力。本文可编辑可修改，如果觉得对您有帮助请收藏以便随时查阅，最后祝您生活愉快 业绩进步，以下为最全会计专业术语中英文对照的全部内容。41写在前面，这种免费的东西为什么还要消耗财富值呢？！知识就要分享!免费下载！付款用语付款方法mode of

2、payment现金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清/支付全部货款payment in full/full payment支付部分货款/分批付款payment in part/part payment/partial payment记帐付款/会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly paym

3、ent/monthly instalment延滞付款payment in arrear预付货/先付payment in advance/prepayment延付货款deferred payment立即付款prompt payment/immediate payment暂付款suspense payment延期付款delay in payment/extension of payment支付票据payment bill名誉支付/干与付款payment for honour/payment by intervention结帐/清算/支付settlement分期付款instalment滞付/拖欠/尾

4、数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay/to make payment/to make effect payment结帐to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse结清to clear off/to pya off请求付款to ask for payment/to request payment恳求付帐to solicit payment拖延付款to defer pay

5、ment/to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly付款相当慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款颇为恶劣to pay very badly/to never

6、pay unless forced拒绝付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款项we shall look to you for the payment/we shall depend upon you for the payment /we expect payment from you惠请付款kindly pay the amount/please forward payment/please forward a cheque。我将不得不采取必要步骤运用法律手段收回该项货款i shall be oblige

7、d to take the necessary steps to legally recover the amount。 /i shall be compelled to take steps to enforce payment。惠请宽限let the matter stand over till then./allow me a short extension of time. /kindly postpone the time for payment a little longer。索取利息to charge interest附上利息to draw interest/to bear in

8、terest/to allow interest生息to yield interest生息3 to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在银行存款to have money in a bank/to have a bank account/to have money on deposit向银行提款to withdraw ones deposit from a bank换取现金to convert into money/to turn into cash/to rea

9、lize折扣用语从价格打10的折扣to make a discount of 10% off the price/to make 10 discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce/to make a reduction减价to deduct/to make a deduction回扣to rebate现金折扣cash discount货到付款/现金提货cash on deliver (c。o。d.）货到付现款cash on arrival即时付款prompt c

10、ash净价/最低价格付现net cash现金付款ready cash即期付款spot cash/cash down/cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance （d/a)付款交单documents against payment （d/p)折扣例文除非另有说明， 30日后全额付现, 如有错误， 请立即通知.net cash 30 days unless specified otherwise. advise promp

11、tly if incorrect。付款条件： 30日后全额付现, 10日后付现打2折扣， 过期后付款时， 加上利率为6的利息。terms， net cash 30 days， or， less 2 10 days。 interest charged at the rate of 6 after maturity。付款条件： 月底后10日后付现2折扣， 现在付现3%折扣， 否则， 全额付现.terms： 2%， 10 days e。o.m。， or 3 cash， otherwise strictly net。支票用语支票薄cheque book支票陈票人cheque drawer持票人cheq

12、ue holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元) a cheque for

13、 $10，000， less 10 discount加10费用的10000元支票，（即11000元） a cheque for 10，000, plus 10 charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票,开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to

14、endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人r/d/refer to drawer存款不足n/s/n.s.f./not sufficient funds/i/f/ins

15、ufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated中国会计科目的中英文对照一、资产类 assets流动资产 current assets货币资金 cash and cash equivalents现金 cash银行存款 cash in bank其他货币资金 other cash and cash equival

16、ents外埠存款 other city cash in bank银行本票 cashiers 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 shortterm investments - stock债券 short-term investments corporate bonds基金 short-term investments - corporate funds其他 shortterm investme

17、nts - other短期投资跌价准备 shortterm 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 cove

18、r 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 lowvalue 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 outso

19、urced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 longterm investment长期股权投资 longterm investment

20、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 longterm 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 longterm investments depreciation reserves股权投资减值准备 stock rights investment depreciation reserves债权投资减值准备 bcreditors rights investment

21、 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 bui

22、lding/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 specialpurpose equipment预付大型设备款 prepayments for equipment为生产准备的工具及器具 preparative instruments and implement for fabricate在建工程 construction-in-process

23、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 constructionin-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

24、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 longterm deferred and prepaid expenses待处理财产损溢 wait deal a

25、ssets loss or income待处理流动资产损溢 wait deal intangible assets loss or income待处理固定资产损溢 wait deal fixed assets loss or income二、负债类 liability短期负债 current liability短期借款 shortterm 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

26、 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 vat已交税金 paying tax转出未交增值税 unpaid vat changeover减免税款 tax deduction销项税额 substituted money on vat出口退税 tax reimbursement for export进项税额转出 changeover withnoldings

27、 on vat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 vat changeover未交增值税 unpaid vat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 cit

28、ies 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 pendin

29、g changerover assets value预计负债 anticipation liabilities长期负债 longterm liabilities长期借款 longterm 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 longterm 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

30、款 longterm 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 longterm account payable over one year专项应付款 special payable一年内到期的专项应付 longterm 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

31、deferral taxes三、所有者权益类 owners equity资本 capita实收资本（或股本） paidup capital（or stock）实收资本 paiclup capital实收股本 paidup stock已归还投资 investment returned公积资本公积 capital reserve资本(或股本）溢价 cpital（or stock） premium接受捐赠非现金资产准备 receive noncash donate reserve股权投资准备 stock right investment reserves拨款转入 allocate sums chan

32、geover in外币资本折算差额 foreign currency capital其他资本公积 other capital reserve盈余公积 surplus reserves法定盈余公积 legal surplus任意盈余公积 free surplus reserves法定公益金 legal public welfare fund储备基金 reserve fund企业发展基金 enterprise expension fund利润归还投资 profits capitalizad on return of investment利润 profits本年利润 current year pro

33、fits利润分配 profit distribution其他转入 other chengeover in提取法定盈余公积 withdrawal legal surplus提取法定公益金 withdrawal legal public welfare funds提取储备基金 withdrawal reserve fund提取企业发展基金 withdrawal reserve for business expansion提取职工奖励及福利基金 withdrawal staff and workers bonus and welfare fund利润归还投资 profits capitalizad

34、on return of investment应付优先股股利 preferred stock dividends payable提取任意盈余公积 withdrawal other common accumulation fund应付普通股股利 common stock dividends payable转作资本（或股本）的普通股股利 common stock dividends change to assets（or stock）未分配利润 undistributed profit四、成本类 cost生产成本 cost of manufacture基本生产成本 base cost of man

35、ufacture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 wat

36、er and steam税费 taxes and dues租赁费 rent管理费 maintenance车辆维护费 vehicles maintenance油料费 vehicles maintenance培训费 education and training接待费 entertainment图书、印刷费 books and printing运费 transpotation保险费 insurance premium支付手续费 commission杂费 sundry charges折旧费 depreciation expense机物料消耗 article of consumption劳动保护费 la

37、bor protection fees季节性停工损失 loss on seasonality cessation劳务成本 service costs五、损益类 profit and loss收入 income业务收入 operating income主营业务收入 prime operating revenue产品销售收入 sales revenue服务收入 service revenue其他业务收入 other operating revenue材料销售 sales materials代购代售包装物出租 wrappage lease出让资产使用权收入 remise right of asset

38、s 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 longterm 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 nonopera

39、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 o

40、f 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

41、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

42、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 t

43、ransfer 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-

44、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

45、年度损益调整 prior year income adjustment国际会计术语英汉对照account 帐户 accounting system 会计系统 american accounting association 美国会计协会 american institute of cpas 美国注册会计师协会 audit 审计 balance sheet 资产负债表 bookkeepking 簿记 cash flow prospects 现金流量预测 certificate in internal auditing 内部审计证书 certificate in management account

46、ing 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

47、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 inves

48、tment 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 disclo

49、sure 批露 expenses 费用 financial statement 财务报表 financial activities 筹资活动 goingconcern 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 owners 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

50、 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 门面粉饰财会常用职位accounting assistant 会计助理accounting clerk 记帐员accounting manager 会计部经理accounting stall 会计部职员accounting supervisor 会计主管administration manager 行政经理administration

51、 staff 行政人员administrative assistant 行政助理administrative clerk 行政办事员advertising staff 广告工作人员adviser 法律顾问application engineer 应用工程师assistant manager 副经理business controller 业务主任business manager 业务经理buyer 采购员cashier 出纳员clerk typist secretary 文书打字兼秘书clerk/receptionist 职员/接待员computer data input operator 计算

52、机资料输入员computer engineer 计算机工程师computer processing operator 计算机处理操作员computer system manager 计算机系统部经理copywriter 广告文字撰稿人deputy general manager 副总经理english instructor/teacher 英语教师export sales manager 外销部经理export sales staff 外销部职员f。x. （foreign exchange）clerk 外汇部职员f。x。 settlement clerk 外汇部核算员financial controller 财务主任financial reporter 财务报告人fund manager 财务经理general auditor 审计长general manager assistant 总经理助理hardware engineer 计算机硬件工程师impo