财会专业英语

1、2007年版现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashiers check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存

2、出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity inv

3、estment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Tra

4、de debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本

5、差异 Material cost difference 自制半成品 Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processiong material 委托代销商品 Consignment-out 受托代销商品 Consignment-in 分期收款发出商品 Goods on instalment sales 存货跌价准备 Provision for obsolete stocks 待摊费用

6、Prepaid expenses 待处理流动资产损益 Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan - principle 委托贷款-利息 Consignment loan - interest 委托贷款-减值准备 Consignment loan - provision 固定资产-房屋建筑物 Fixed assets - Buildings 固定资产-机器设备 Fixed assets - Plant and machinery 固定资产-电子设

7、备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备 Fixed assets - Automobiles 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - p

8、repaid for equipment 工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress 固定资产清理 Disposal of fixed assets 无形资产-专利权 Intangible assets - patent 无形资产-非专利技术 Intangible assets - industrial property and know-h

9、ow 无形资产-商标权 Intangible assets - trademark rights 无形资产-土地使用权 Intangible assets - land use rights 无形资产-商誉 Intangible assets - goodwill 无形资产减值准备 Impairment of intangible assets 长期待摊费用 Deferred assets 未确认融资费用 Unrecognized finance fees 其他长期资产 Other long term assets 递延税款借项 Deferred assets debits 应付票据 Note

10、s payable 应付帐款 Trade creditors 预收帐款 Adanvances from customers 代销商品款 Consignment-in payables 其他应交款 Other payable to government 其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrue

11、d expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-担保借款 Bank loans - Short term - guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans -

12、 Long term 应付债券-债券面值 Bond payable - Par value 应付债券-债券溢价 Bond payable - Excess 应付债券-债券折价 Bond payable - Discount 应付债券-应计利息 Bond payable - Accrued interest 长期应付款 Long term payable 专项应付款 Specific payable 其他长期负债 Other long term liabilities 应交税金-所得税 Tax payable - income tax 应交税金-增值税 Tax payable - VAT 应交税

13、金-营业税 Tax payable - business tax 应交税金-消费税 Tax payable - consumable tax 应交税金-其他 Tax payable - others 递延税款贷项 Deferred taxation credit 股本 Share capital 已归还投资 Investment returned 利润分配-其他转入 Profit appropriation - other transfer in 利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益

14、金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund 利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配

15、-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润 Retained earnings, beginni

16、ng of the year 资本公积-股本溢价 Capital surplus - share premium 资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 资本公积-接受现金捐赠 Capital surplus - cash donation 资本公积-股权投资准备 Capital surplus - investment reserve 资本公积-拨款转入 Capital surplus - subsidiary 资本公积-外币资本折算差额 Capital surplus - foreign currency translatio

17、n 资本公积-其他 Capital surplus - others 盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund 盈余公积-企业发展基金 Surplus reserve - enterprise development fund 盈

18、余公积-利润归还投资 Surplus reserve - reture investment by investment 主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 投资收益 Investment income 其他业务收入 Other operating income 营业外收入 Non-operating income 补贴收入 Subsidy inc

19、ome 其他业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Income tax一、资产类   assets现金   cash on hand银行存款   cash in bank其他货币资金   other cash and cash equivalent短期投资   short-term investment短期投资跌价准备   short-term investments falling pr

20、ice reserve应收票据   notes receivable应收股利   dividend receivable应收利息   interest receivable应收帐款   accounts receivable坏帐准备   bad debt reserve预付帐款   advance money应收补贴款   cover deficit receivable from state subsidize其他应收款   othe

21、r notes receivable在途物资   materials in transit原材料   raw materials包装物   wrappage低值易耗品   low-value consumption goods库存商品   finished goods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

22、销商品   commissioned and sell the goods on a commission basis存货跌价准备   inventory falling price reserve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长期股权投资   long-term investment on stocks长期债权投资  

23、long-term investment on bonds长期投资减值准备   long-term investment depreciation reserve固定资产   fixed assets累计折旧   accumulated depreciation工程物资   project goods and material在建工程   project under construction固定资产清理   fixed assets disposal无形资产 

24、60; intangible assets开办费   organization/preliminary expenses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二、负债类   debts短期借款   short-term loan应付票据   notes payable应付帐款   accounts payable预收帐

25、款   advance payment代销商品款   consignor payable应付工资   accrued payroll应付福利费   accrued welfarism应付股利   dividends payable应交税金   tax payable其他应交款   accrued other payments其他应付款   other payable预提费用   drawing expenses in

26、 advance长期借款   long-term loan应付债券   debenture payable长期应付款   long-term payable递延税款   deferred tax住房周转金   revolving fund of house三、所有者权益   owners equity股本   paid-up stock资本公积   capital reserve盈余公积   surplus rese

27、rve本年利润   current year profit利润分配   profit distribution四、成本类   cost生产成本   cost of manufacture制造费用   manufacturing overhead五、损益类   profit and loss （p/l）主营业务收入   prime operating revenue其他业务收入   other operating revenue折扣与折让

28、   discount and allowance投资收益   investment income补贴收入   subsidize revenue营业外收入   non-operating income主营业务成本   operating cost主营业务税金及附加   tax and associate charge其他业务支出   other operating expenses存货跌价损失   inventory falling

29、price loss营业费用   operating expenses管理费用   general and administrative expenses财务费用   financial expenses营业外支出   non-operating expenditure所得税   income tax以前年度损益调整   adjusted p/l for prior year企业会计准则目录    Index for Accounting Standard

30、s for Business Enterprises    Announced February 2006    Effective 2007 for Listed Companies    1. 企业会计准则-基本准则    （Accounting Standard for Business Enterprises - Basic Standard）    2. 企业会计准则第1 号-存货    （Accounting Standard for Business Enter

31、prises No. 1 - Inventories）    3. 企业会计准则第2 号-长期股权投资    （Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）    4. 企业会计准则第3 号-投资性房地产    （Accounting Standard for Business Enterprises No. 3 - Investment properties）    5. 企

32、业会计准则第4 号-固定资产    （Accounting Standard for Business Enterprises No. 4 - Fixed assets）    6. 企业会计准则第5 号-生物资产    （Accounting Standard for Business Enterprises No. 5 - Biological assets）    7. 企业会计准则第6 号-无形资产    （Accounting Standard for Business Enterpr

33、ises No. 6 - Intangible assets）    8. 企业会计准则第7 号-非货币性资产:）    （Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）    9. 企业会计准则第8 号-资产减值    （Accounting Standard for Business Enterprises No. 8 - Impairment of assets）   

34、; 10. 企业会计准则第9 号-职工薪酬    （Accounting Standard for Business Enterprises No. 9 Employee compensation ）    11. 企业会计准则第10 号企业年金基金    （Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）    12. 企业会计准则第11 号股份支付    （Accounting Sta

35、ndard for Business Enterprises No. 11 - Share-based payment）    13. 企业会计准则第12 号债务重组    （Accounting Standard for Business Enterprises No. 12 - Debt restructurings）    14. 企业会计准则第13 号或有事项    （Accounting Standard for Business Enterprises No. 13 - Contingencies） &

36、#160;  15. 企业会计准则第14 号收入    （Accounting Standard for Business Enterprises No. 14 - Revenue）    16. 企业会计准则第15 号建造合同    （Accounting Standard for Business Enterprises No. 15 - Construction contracts）    17. 企业会计准则第16 号政府补助    （Accounting Standard f

37、or Business Enterprises No. 16 - Government grants）    18. 企业会计准则第17 号借款费用    （Accounting Standard for Business Enterprises No. 17 - Borrowing costs）    19. 企业会计准则第18 号所得税    （Accounting Standard for Business Enterprises No. 18 - Income taxes）    20.

38、 企业会计准则第19 号外币折算    （Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）    21. 企业会计准则第20 号企业合并    （Accounting Standard for Business Enterprises No. 20 - Business Combinations）    22. 企业会计准则第21 号租赁    （Accounting Stand

39、ard for Business Enterprises No. 21 - Leases）    23. 企业会计准则第22 号金融工具确认和计量    （Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of    financial instruments）    24. 企业会计准则第23 号金融资产转移    （Accounting Standard for Business

40、 Enterprises No. 23 - Transfer of financial assets）    25. 企业会计准则第24 号套期保值    （Accounting Standard for Business Enterprises No. 24 - Hedging）    26. 企业会计准则第25 号原保险合同    （Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）  &#

41、160; 27. 企业会计准则第26 号再保险合同    （Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）    28. 企业会计准则第27 号石油天然气开采    （Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and    natural gas）    29. 企业会计准则第

42、28 号会计政策、会计估计变更和差错更正    （Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies    and estimates? and correction of errors）    30. 企业会计准则第29 号资产负债表日后事项    （Accounting Standard for Business Enterprises No. 29 - Events occurring aft

43、er the    balance sheet date）    31. 企业会计准则第30 号财务报表列报    （Accounting Standard for Business Enterprises No. 30 - Presentation of financial    statements）    32. 企业会计准则第31 号现金流量表    （Accounting Standard for Business Enterprises No. 31 - Cash

44、 flow statements）    33. 企业会计准则第32 号中期财务报告    （Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）    34. 企业会计准则第33 号合并财务报表    （Accounting Standard for Business Enterprises No. 33 - Consolidated financial    statements）

45、    35. 企业会计准则第34 号每股收益    （Accounting Standard for Business Enterprises No. 34 - Earnings per share）    36. 企业会计准则第35 号分部报告    （Accounting Standard for Business Enterprises No. 35 - Segment reporting）    37. 企业会计准则第36 号关联方披露    （Accounting

46、 Standard for Business Enterprises No. 36 - Related party disclosure）    38. 企业会计准则第37 号金融工具列报    （Accounting Standard for Business Enterprises No. 37 - Presentation of financial    instruments）    39. 企业会计准则第38 号首次执行企业会计准则    （Accounting Standard fo

47、r Business Enterprises No. 38 - First time adoption of    Accounting Standards for Business Enterprises）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 Certi

48、ficate 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

49、 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 M

50、anagement 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 Co

51、rporation 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 Owners equity 所有者权益 Part

52、nership 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1. accounting is the system that measures business activities, processes that information into re

53、ports, and communicates the results to decision-makers. 会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。 2.managers of businesses and other users use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary. 企业管理者及其他会计

54、信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。 3、accounting may be divided into two parts:financial accounting and management accounting. 会计可以分为财务会计与管理会计两部分。 4、management accounting, or managerial accounting, provides information mainly to management of a firm, analyzing individual and specific pr

55、oblems for decision making in various departments of a business. 管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。 5、in contrast, financial accounting is related to preparation of reports and statements for users both inside and outside a firm. 与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。 6、accounting may be define

56、d as a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of information. 会计可被定义为一种确认、计量和沟通经济信息的过程，它被用来对用户提供信息，作出判断，进行决策。 7、Among the wide range of users of financial accounting are management of a business, investors, credit

57、ors, governmental organizations, Securities and Exchange Commission, trade unions, insurance companies, financial analysts and consulting institutions and so on. 财务会计信息提供给广泛的用户，包括企业的管理层、投资者、债权人、政府机构、证券交易委员会、工会、保险公司、财务分析与咨询机构等。 8、the rules that govern how accountants measure, process, and communicate

58、 financial information fall under the heading GAAP, which stands for gernerally accepted accounting principles. 指导会计去计量、处理并交流财务信息的规范，被称为一般公认会计原则。 8、the most basic tool of accounting is the accounting equation, which presents the resources of the business and the claim to those resources. 会计最基本的工具就是会

59、计方程式，它反映企业拥有的经济资源及对该资源的求偿权。 9、financial reports, or accounting reports, are end product of accounting process, giving a concise report of profitability and financial position of an enterprise and they are the final products of the accounting process. 财务报表又称会计报表，是会计程序的总结性文件，是准确反映企业财务状况和盈利能力的报告。它们是会计过

60、程的最终结果。 10、the primary financial statements are the （1）balance sheet, （2）income statement （3）statement of cash flows and （4）statement of changes in financial position. 基本的财务报表有：（1）资产负债表；（2）损益表；（3）现金流量表；（4）财务状况变动表。 11、the balance sheet lists all the assets, liabilities, and owners equity of an entity as of a specific date, usually the end of a month or a year. 资产负债表反映企业在某一特定时点，通常是月末或年末的资产、负债及所有者权益。 12、the income statement presents a summary of the revenues and expenses of an entity for a specific period of time, such as a month or a