会计常用词汇汉译英

1、会计常用词汇汉译英accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipt

2、s 收入表account title 帐户名称，会计科目 accounting year 或 financial year 会计年度accounts payable ledger 应付款分类帐 Accounting period（ 会计期间） are related to specific time periods ， typically one year （通常是一年） 资产负债表： balance sheet 可以不大写 b利润表： income statements （or statements of income ）利润分配表： retained earnings现金流量表： cash

3、 flows1，部门的称谓市场部 Marketing销售部 Sales Department （也有其它讲法， 如宝洁公司销售部叫客户生意发展部CBD）客户服务 Customer Service ，例如客服员叫 CSR， R for representative人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供应 Product Supply ，例如产品调度员叫P S Planner2，人员的称谓助理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ，如会计文员为 Accoun

4、ting Clerk主任 supervisor经理 Manager总经理 GM ， General Manager入场费 admission运费 freight小费 tip学费 tuition价格，代价 charge制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市

5、内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commi

6、ssion 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 总监 Director总会计师 Finance Controller高级 Senior 如高级经理为 Senior Manager营业费用 Operating expenses代销手续费 Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees宀*井广告费Advertising

7、 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 La

8、bour 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 p

9、late 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帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款

10、 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 i

11、nvestments - 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 mone

12、y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 pro

13、cess - 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 i

14、nvestment 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'

15、9;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 depr

16、eciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goods and material 专用材料 Special-purpose material 专用设备 Special-purpose equipment 预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement fo

17、r fabricate 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves 固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 专利权 Patents非专利技术 Non-Pat

18、ents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待处理财产损溢Wait deal ass

19、ets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Pro

20、xy 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 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 w

21、ithnoldings 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 an

22、d building cities payable 应交房产税 Housing property tax payable应交土地使用税 Tenure tax payablepayable应交车船使用税 Vehicle and vessel usage license plate tax （ VVULPT ） 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 liabi

23、lities 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

24、 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 Lon

25、g-term special payable over one year 递延税款 Deferral taxes 所有者权益类 OWNERS'' EQUITY资本 Capita 实收资本(或股本) Paid-up capital ( or stock)实收资本 Paicl-up capital 实收股本 Paid-up stock 已归还投资 Investment Returned 公积 资本公积 Capital reserve 资本(或股本)溢价 Cpital ( or Stock ) premium 接受捐赠非现金资产准备 Receive non-cash donate r

26、eserve 股权投资准备 Stock right investment reserves 拨款转入 Allocate sums changeover in 外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves 法定公益金 Legal public welfare fund 储备基金 Reserve fund 企业发展基金 Enterprise expension fund 利润归

27、还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits 利润分配 Profit distribution 其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund 提取企业发展基金 Withdrawal reserve for business expansion 提取职工奖

28、励及福利基金 Withdrawal staff and workers'' bonus and welfare fund 利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable 提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable 转作资本(或股本)的普通股股利Common Stock dividends change to

29、assets ( or stock )未分配利润 Undistributed profit 四、成本类 Cost 生产成本 Cost of manufacture 基本生产成本 Base cost of manufacture 辅助生产成本 Auxiliary cost of manufacture 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee ben

30、efits/welfare 会议费 Coferemce加班餐费 Special duties 市内交通费 Business traveling通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费

31、Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 劳务成本 Service costs 五、损益类 Profit and loss 收入 Income业务收入 OPERATING INCOME 主营业务收入 Prime operating revenue产品销售收入

32、Sales revenue 服务收入 Service revenue 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提

33、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-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangib

34、le 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 Resource

35、s tax土地增值税 Increment tax on land value5405 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Exhibitio

36、n fees宀*井广告费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

37、 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 t

38、ax 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禾 U息支出 In terest excha nge汇兑损失 Foreig n excha nge loss各项手续费 Charge for trouble各项专门借款费用Special-borrow ing cost营业外支出Non bus in ess expe nditure捐赠支出 Don ation outlay减值准备金 Depreciati on reserve

39、s非常损失 Extraord inary 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 intan gible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arran geme nt罚款支出 Amerceme nt outlay所得税 In come tax以前年度损益调整Prior year in come adjustme nt会计英语词汇2008-1-22 07:09 EZI【大中小】【打印】【我要纠错】【加入收藏】Acce

40、lerated Depreciati on Method 计算折旧时，初期所提的折旧大于后期各年。加速折 旧法主要包括余额递减折旧法declining balanee depreciation，双倍余额递减折旧法double declining balanee depreciation，年限总额折旧法sum of the years' depreciati onAccou nt科目，帐户Acco unt format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表

41、的全过程。在连续 的会计期间周而复始的循环进行Accounting equation 会计等式：资产 = 负债 + 业主权益Accounts receivable turnover 应收帐款周转率： 一个时期的赊销净额 / 应收帐款平均余 额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。和费用处理。凡应属本期的收益于费用， 不论其款项是否以收付， 均作为本期收益Accrued dividend应计股利Accrued expense应记费用：指本期已经发生而尚未支付的各项费用。Accrued revenue应记收入Ac

42、cumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。Adjusting entry 调整分录： 在会计期末所做的分录， 将会计期内因某些原因而未曾记录 或未适当记录的会计事项予以记录入帐。Adverse 应收帐款的帐龄分类Aging of accounts receivable 应收帐款的帐龄分类Allocable 应分配的Allowance for

43、bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance for doubtful accounts 呆帐备抵Allowance for uncollectible accounts 呆帐备抵Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费 用与收入相互配合的方法。Amortization 摊销 ,清偿Annuity due 期初年金Annuity method 年金法Appraisal method 估价法Asset 资产Bad debt 坏帐Bad debt expense 坏帐费用：将坏帐传人

44、费用帐户，冲销应收帐款Balance sheet 资产负债表Bank discount 银行贴现折价Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符 时，应对未达帐进行调节。Bank statement 银行对帐单， 银行每月寄给活期存款客户的对帐单， 列明存款兑现支票 和服务费用。Barter 易货交易Benchmarking 基准，用于比较分析的基期经济资料Board of directors 董事会Bond 证券Bonds payable 应付债券，发行债券公司的一个负债帐户。Book value 帐面价值Bookkeeping 簿记Bu

45、dget 预算，政府或企业用于控制未来经济活动的财务计划。Callable bonds 可赎回债券， 可以提前偿还的债券又称可赎回债券。 Redeemable bondsCapital 资金，资本，资方。Capital expenditure 资本支出，指购买固定资产的支出，或为了一项业务长远利益的支 出。资本支出在当期应税所得中，一般不能扣除。但机器设备等价款，可以列支折旧。Capital lease 资本租赁，税款。又称筹资租赁 financing lease. 租赁的两种形式之一，另 一种是经营租赁 operating lease .资本租赁是， 承租人在借到资金的同时， 又获得一项需要

46、摊 销的资产。由承租人负担维修，租金，保险费和Capital paid in 缴入资本Capital stock 股本Capitalize 资本化。Carry back 抵前Carry forward 递延 , 结转Cash basis accounting 现收现付制会计， 在会计核算中， 以款项的实际收付为计算标准， 以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。Cash disbursements journal 现金支出簿。Cash equivalents 现金等价物Cash flow 现金流量表Cash in hand 库存现金Cash receip

47、ts journal 现金收入日记帐Chart of accounts 会计科目表Classified balance sheet 分类资产负债表，按类别编制的资产负债表，将资产和负债按 用途和来源划分为小类，对以清楚地表明资产与负债项目的典体构成情况。Closing entries 结帐分录，将收入和费用帐户结转于损益帐户的分录。Closing the accounts 结帐Collateral 抵押品Common-size statement 统一度量式财务报表，只有百分比而无金额的报表，将财务报 表中的总数作为 100%， 并将各项目分别换算为百分比，以分析不同项目的变化和差异。Comm

48、on stock 普通股Compound interest 复利Comprehensive income 综合收入Conservatism 稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失，对 资产估价要低， 对负债的计算要高。 如果没有确定的把握， 在报表中所列的事项应使本期收 益少计。Consistency principle 一致性，指各个会计时期会计方法保持一致，以便于不同时期的 财务报表进行比较。Consolidated statements 汇总报表，包括子公司在内的母公司的财务报表。Contingent liability 或有负债Contra account 抵消帐户

49、， 用于抵减另一帐户余额而设置的帐户。 例累积折旧是固定资 产的抵消帐户。Contract interest rate 约定利率Contributed capital 缴入资本Control account 控制帐户，总分类帐中的一个帐户，用于统驭几个辅助帐户的总额。 辅助帐户的增减也反应在此帐户总额上。Controlling ( majority ) interest 控制股权权益。Convertible bond 可转换债券Convertible preferred stock 可转换优先股Copyright 版权Cost of capital 资本成本，指企业所支付的债务利息和股等，它是

50、决定资本预算的重要 因素。Cost of goods sold 销售成本Coupon 息票Credit 信用，信贷，信用证，贷方Cumulative preferred stock 累积优先股，指当年利润不足发放股息时，可积累至下一年 发放的优先股。Current assets 流动资产Current liability 流动负债Expense 支出Fair market value 公平市价FIFO 先进先出法Fixed assets 固定资产FOB price 离岸价格Footnotes 表下注释Foreign exchange 外汇Franchise 特许权Freight-in 进货运费

51、Freight-out 销货运费General journal 普通日记帐General ledger 总分类帐Gross book value 帐面总值Gross profit 毛利 ,总利润Hedge 套期交易Income statement 损益表Incremental cost 增值成本Installment 分期付款Instrument 证券，票据Intangible assets 无形资产Interest 利息Inventory 存货Invoice 发票Issued capital stock 已发行股本Journal entry 日记帐 , 分录Liability 负债LIFO

52、后进先出法Long-term debt 长期负债Lower of Cost or Market 成本市价孰低法Lump sum 一次性付款Market value 市场价值Markup 涨价Mortgage 抵押；债权Net assets 净资产Obsolete inventory 作废存货Partnership 合伙企业Par value 面值Patent 专利权Payroll 工资；工资单Pension fund 养老金基金Pension plan 养老金计划Physical inventory 实地盘存Pledged asset 抵押资产Posting 过帐P,P&E 固定资产P

53、reference shares 优先股Preferred stock 优先股Premium 溢价Present value 现值Principal 本金Refinance 再筹资Refund 退还；再筹资Retained earning 留存收益Revenue 收入Salvage value 残值Security 证券，担保品Segment 分部Service life 使用年限Stockholders equity 股东权益Stock discount 股票折价Straight line method 直线法Subsidiary ledger 明细分类帐Sum-of-the-years-d

54、igits method 年数总和法Tangible assets 有形资产Voucher check 凭单支票Withholding 预扣Work sheet 工作底稿Write down 减记Write off 转销，注销Year-end-adjustment 年终调整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 prosp

55、ects 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 principl

56、es 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Ma

57、nagement 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