会计专业科目英语名称（Word）

1、资产负债表：balance sheet损益表：income statement利润分配表：profit distribution statement<中国注册会计师独立审计准则>：the independent auditing standard for chinese certified public accountants会计报表：financial statement在抽查的基础上：on a test basis主任会计师或授权副主任会计师：chief accountant or authorized assistant chief accountant中国注册会计师：chi

2、nese certified public accountant ccpa无钢印无效：shall not be valid without bearing the embossing seal年初数，年末数：opening amounting closing amounting资产负债表：balance sheet流动资产：current assets货币资金：cash短期、长期投资：short-term、long-term investment应收票据：notes receivable应收账款：account receivable减：坏账准备：less: provision for bad

3、debt应收账款净额：net value of account receivable预付账款：advance to supplier应收出口退税：receivable drawback for export应收补贴款： receivable subsidy其他应收款：other receivable1 / 24存货：inventories待转其他业务支出：other business expense to be transferred待摊费用：prepaid expense待处理流动资产净损失：net loss of current assets to be settled一年内到期的长期债券

4、投资：long-term bonds investment due in 1 year其他流动资产：other current assets流动资产合计：total current assets固定资产：fixed assets固定资产原价：original value of fixed assets累计折旧：accumulated depreciation固定资产净值：net value of fixed assets固定资产清理：disposal of fixed assets在建工程：construction in process待处理固定资产净损失：net loss of fixed

5、assets to be settled固定资产合计：total fixed assets无形资产及递延资产：intangible assets & deferred assets递延税项目：deferred tax负债及所有者权益：liabilities & owners equity流动负债：current liabilities短期/长期借款：short-term/long-term loan应付票据：notes payable预收账款：advance from clients其他应付款：other payable应付工资：accrued payroll应付福利费：wel

6、fare payable应交税金/应付利润：tax/ profits payable其他应交款：unpaid others预提费用：accrued expense一年内到期的长期负债：long-term liabilities due in 1 year应付债券：bonds payable长期应付款：long-term payable实收资本：paid-in capital资本公积：capital accumulation盈余公积：surplus accumulation其中：公益金：including; commonweal funds本年利润：profits of current year

7、未分配利润：undistributed profits损益表/利润表：income statement产品（商品）销售收入：revenue of sales of products (commodities)出口产品销售收入：sales income of export products销售折扣与折让：discount& transfer of sales产品销售净额；net value of sales of products产品销售税金/成本：sales tax/cost of products出口产品销售成本：sales cost of export products销售费用（经

8、营费用）：sales expense (operation expense)产品销售利润：sales profits of products加：其他业务利润：add: other business profits营业/管理/财务费用；operation/overhead / finance expense利息支出（减利息收入）：interest expense (less: interest income)汇兑损失（减汇兑收益）：exchange loss(exchange income)营业利润：operation profits投资收益；return on investment主营业务收入

9、：revenue of main business主营业务成本：cost of main business主营业务税金及附加：tax & surtax of main business营业外收入/支出：non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：adjustment for profits & loss of previous year所得税：income tax利润分配表：profits distribution statement法定盈余公积：legal su

10、rplus accumulation法定公益金：legal commonweal funds年初/末 未分配利润： undistributed profits of opening / closing year已弥补亏损：loss being made up可供所有者分配的利润：profits distributable to owner已分配股利：distributed dividends其他转入：other transferred in提取法定公益金：retained legal commonweal funds提取职工奖励及福利基金：retained employees bonus &a

11、mp; welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：retained profits into investor应付优先股/普通股股利：dividends payable to preference / common stock提取任意盈余基金：retained random surplus accumulation转作资本的普通股股利：dividends of common stock transferred into capital 来源：(

12、- 审计/财务常用英语词汇_天际星语_新浪博客 审计、财务常用英文词汇审计、财务常用英文词汇审计报告: Audit report资产负债表：Balance Sheet损益表：Income statement利润分配表：Profit distribution statement<中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants会计报表：Financial statement在抽查的基础上：on a test basis主任会计师或授权副主任会计师：Chie

13、f Accountant or Authorized Assistant Chief Accountant中国注册会计师：Chinese Certified Public Accountant无钢印无效：shall not be valid without bearing the embossing seal年初数，年末数：Opening amounting closing amounting资产负债表：Balance sheet流动资产：Current assets货币资金：Cash短期、长期投资：Short-term、long-term investment应收票据：Notes recei

14、vable应收账款：Account receivable减：坏账准备：Less: provision for bad debt应收账款净额：Net value of account receivable预付账款：Advance to supplier应收出口退税：Receivable drawback for export应收补贴款： Receivable subsidy其他应收款：Other receivable存货：Inventories待转其他业务支出：Other business expense to be transferred待摊费用：Prepaid expense待处理流动资产净

15、损失：Net loss of current assets to be settled一年内到期的长期债券投资：Long-term bonds investment due in 1 year其他流动资产：Other current assets流动资产合计：Total current assets固定资产：fixed assets固定资产原价：Original value of fixed assets累计折旧：accumulated depreciation固定资产净值：Net value of fixed assets固定资产清理：Disposal of fixed assets在建工程

16、：Construction in process待处理固定资产净损失：Net loss of fixed assets to be settled固定资产合计：Total fixed assets无形资产及递延资产：Intangible assets & deferred assets递延税项目：Deferred tax负债及所有者权益：Liabilities & owners equity流动负债：current liabilities短期/长期借款：Short-term/long-term loan应付票据：Notes payable预收账款：Advance from cl

17、ients其他应付款：Other payable应付工资：Accrued payroll应付福利费：Welfare payable应交税金/应付利润：Tax/ Profits payable其他应交款：Unpaid others预提费用：Accrued expense一年内到期的长期负债：Long-term liabilities due in 1 year应付债券：Bonds payable长期应付款：Long-term payable实收资本：Paid-in capital资本公积：Capital accumulation盈余公积：Surplus accumulation其中：公益金：In

18、cluding; commonweal funds本年利润：Profits of current year未分配利润：Undistributed profits损益表/利润表：Income statement产品（商品）销售收入：Revenue of sales of products (commodities)出口产品销售收入：sales income of export products销售折扣与折让：Discount& transfer of sales产品销售净额；Net value of sales of products产品销售税金/成本：sales tax/cost of

19、 products出口产品销售成本：Sales cost of export products销售费用（经营费用）：Sales expense (operation expense)产品销售利润：Sales profits of products加：其他业务利润：Add: other business profits营业/管理/财务费用；operation/overhead / finance expense利息支出（减利息收入）：Interest expense (Less: interest income)汇兑损失（减汇兑收益）：Exchange loss(exchange income)

20、营业利润：Operation profits投资收益；Return on investment主营业务收入：Revenue of main business主营业务成本：cost of main business主营业务税金及附加：Tax & surtax of main business营业外收入/支出：Non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：Adjustment for profits & loss of previous year所得税：income t

21、ax利润分配表：Profits Distribution Statement法定盈余公积：legal surplus accumulation法定公益金：Legal commonweal funds年初/末 未分配利润： Undistributed profits of opening / closing year已弥补亏损：Loss being made up可供所有者分配的利润：Profits distributable to owner已分配股利：Distributed dividends其他转入：other transferred in提取法定公益金：Retained legal co

22、mmonweal funds提取职工奖励及福利基金：Retained employees bonus & welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：Retained profits into investor应付优先股/普通股股利：Dividends payable to preference / common stock提取任意盈余基金：Retained random surplus accumulation转作资本的普通股股利：Div

23、idends of common stock transferred into capitall 附注：annotation to *企业法人营业执照：Business License for Legal Person经营期限：operation period投产：begin to produce采用的会计政策：Accounting policies implemented企业会计准则：Accounting Standard for Enterprises工业企业会计制度：Accounting System for Industrial Enterprise会计期间：Fiscal year记账

24、原则和计价基础：Accounting principle and valuation basis会计核算；Accounting records以权责发生制为原则；base on accrual-basis principle以历史成本为计价基础：be valued at ones historical cost坏账：bad debt直接转销法：direct amortized method存货核算方法：Accounting method of inventories存货的够入与入库：inventories at purchasing and inventories to warehouse使用

25、年限：service life固定资产折旧：Depreciation of fixed assets采用直线法平均计算：Be calculated using average service life method预计使用年限：anticipated service life预计净残值：anticipated net residual value使用年限：actual useful life专用生产设备：production machinery equipment收入实现条件：Recognition of revenue订单法：order method增值税：value added tax (

26、VAT)现金：cash on hand银行存款：Bank deposit账龄：account-age期末余额：closing balance产成品：finished products实收资本: Paid-in capital本年实际：Actual amount of current year办公费； office expenses差旅费：traveling expenses电话费: telephone charge水电费：water and electricity charge金融机构手续费：Handling change of finance authority出资额：investment

27、amount档案查询专用章：Special Seal for Archive Inquiry工商行政管理局：Administration for Industry and Commerce套印无效：Overprint shall be ineffective主管：authoritative organ原审批单位：the original examine and approve authority 会计报表审计 Auditing Financial statements资本验证 Capital verification企业财务会计制度设计 Setting up financial systems

28、 for enterprises exchange business代理记帐 Bookkeeping services外汇年检 专项审计 Special audit and annual auditing of foreign exchange business企业合并、分立、清算审计 Auditing transactions such as enterprises merger、split and liquidation投资可行性研究 Feasibility analysis for investment projectAccounting system 会计系统 American Acc

29、ounting 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 Fin

30、ancial 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 Ac

31、countants 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 Statemen

32、t 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 assum

33、ption 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 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股

34、东 Stockholders equity 股东权益 Window dressing 门面粉饰 Account 帐并购活动* mergers and acquisitions仓 position个人大股东具报书 Individual Substantial Shareholders Notification个人投资者户口 Individual Investor Account个人客户 individual client个人交易所参与者 Individual Exchange Participant个人计算机终端机用户 PC terminal user借方结余 debit balance借款股

35、loan stock借壳上市 backdoor listing借贷资本 loan capital借额 debit伦敦国际金融期货及期权交易所 London International Financial Futures and Options Exchange (LIFFE)伦敦期权市场 London Traded Options Market (LTOM)伦敦证券交易所 London Stock Exchange (LSE)冻结 locked up冻结股份机制 securities-on-hold mechanism原油期货 crude oil futures套戥 / 套汇* / 套利* a

36、rbitrage差价 spread差额缴款 marks / marks payment库存股份/股票 treasury stock弱势货币 soft currency息股证 Equity Linked Instrument (ELI)挟仓 cornering; squeeze; short squeeze时间值 time value; time premium时间戳记 time stamp核心盈利 core earnings核准可赎回股份 approved redeemable share核准借入人 approved borrower核准借出代理人 approved lending agent

37、核数委员会【证监会】 Audit Committee【SFC】核数师 auditor核数师报告 auditors' report核证附注 verification notes浮息存款证 floating rate certificate of deposit (FRCD)浮息按揭 variable-rate mortgage浮息票据 floating rate note (FRN)海外发行人 overseas issuer消耗性资产【期权】 wasting asset【options】流动性不足 / 流通性不足 illiquidity流动资金 liquid capital流动资金比率/

38、幅度 liquidity ratio; liquidity margin流动资金调节窗 Liquidity Adjustment Window (LAW)流动资金调节机制【金管局】 Liquidity Adjustment Facility (LAF)【HKMA】流动资产 liquid asset流通性 liquidity流通风险 liquidity risk流通量提供者 liquidity provider特别限价盘 special limit order特别处理股【中国内地】 Special Treatment【Mainland China】特别征费 Special Levy特别转让股【中

39、国内地】 Particular Transfer【Mainland China】特快登记/过户登记服务 expedited registration service特殊项目 exceptional item特许使用者 privileged user特许财务分析员 chartered financial analyst特许财务分析员公会 Institute of Chartered Financial Analysts特许管理会计师公会 Chartered Institute of Management Accountants (CIMA)特许证券商制度【美国】 Specialist Syste

40、m【US】特种国债【中国内地】 Special Treasury【Mainland China】特种备兑证信息【大利市】 exotic warrant information【Teletext】留存股票 treasury stock留存盈利/收益 retained earnings; retained income粉红价单【美国】 Pink Sheets【US】留存溢利/盈利 retained profits留成资金 / 保留资金 retained capital粉红价单【美国】 Pink Sheets【US】纯交易板 trading-only board纸黄金 paper gold索偿通知

41、claim notice蚊型股 penny stock被动受托人 bare trustee讯框传送交易网络 frame relay trading network托管人 custodian托管商参与者【中央结算系统参与者】 Custodian Participant【CCASS Participants】记名证券 registered securities记名证书 registered certificate记账式国库券【中国内地】 Registered Treasury【Mainland China】财政司司长 Financial Secretary财政年度 financial year财政

42、股东 financial shareholder财政健全 financial integrity财政部【中国内地】 Ministry of Finance【Mainland China】财政资源规则 Financial Resources Rules财务申报 financial reporting财务风险 financial risk; financial exposure财务租赁 financial lease财务通融 financial accomodation财务业绩 financial results财务摘要报告 summary financial report财务监管 financi

43、al regulation财务顾问 financial adviser财经市场发展专责小组 The Financial Market Development Task Force政治风险 political risk再开票中心 re-invoicing center现代管理会计专门方法 special methods of modern management accounting现代管理会计 modern management accounting提前与延期支付 Leads and Lags特许权使用管理费 fees and royalties跨国资本成本的计算 the cost of cap

44、ital for foreign investments跨国运转资本会计 multinational working capital management跨国经营企业业绩评价 multinational performance evaluation经济风险管理 managing economic exposure交易风险管理 managing transaction exposure换算风险管理 managing translation exposure国际投资决策会计 foreign project appraisal国际投资决策会计 foreign project appraisal国际存

45、货管理 international inventory management股利转移 dividend remittances公司内部贷款 inter-company loans冻结资金转移 repatriating blocked funds冻结资金保值 maintaining the value of blocked funds调整后的净现值 adjusted net present value配比原则 matching旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterpr

46、ises民航运输企业会计 accounting of civil aviation transportation enterprises企业会计 business accounting商品流通企业会计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计 accounting of agricultural enterprises实现原则 realization principle历史成本原则 principle of historical cost外商投资企业会计 accounting of enterprises wit

47、h foreign investment通用报表 all-purpose financial statements铁路运输企业会计 accounting of rail way transportation enterprises所有者权益 owners equity所有者权益 owners equity实质量于形式 substance over form修正性惯例 principle of exceptions信息系统论 information system perspective相关性原则 relevance微观会计 micro-accounting客观性原则 objectivity可比性

48、原则 comparability谨慎性原则 prudence金融企业会计 accounting of financial institutions交通运输企业会计 accounting of communication and transportation enterprises建设单位会计 accounting of construction units记账本位币 recording currency计量属性 measurement attributes及时性原则 timeliness货币计量 monetary measurement会计准则 accounting standards会计主体

49、 accounting entity会计职业道德 accounting professional ethics会计职能 functions of accounting会计预测 accounting forecasting会计要素 accounting elements会计研究 accounting research会计学科体系 accounting science system会计学 accounting会计信息 accounting information会计任务 targets of accounting activities会计人员 accounting personnel会计确认 ac

50、counting recognition会计目标 accounting objective会计理论结构 theoretical structure of accounting会计理论 accounting theory会计控制 accounting control会计决策 accounting decision making会计监督 accounting supervision会计假设 accounting assumption会计记录 accounting records会计计量 accounting measurement会计机构 accounting department会计环境 acc

51、ounting environment会计核算 financial accounting会计管理体制 system of accounting administration会计分期 accounting periods会计对象 accounting object会计等式 accounting equation会计本质 nature of accounting会计报表 accounting statements宏观会计 macro-accounting会计 accounting汇总报表 combination statements划分资本性支出与收益性支出原则 distinguishment b

52、etween capital expenditure and revenue expenditure合并报表 consolidated financial statements管理活动论 management activities perspective管理会计 management accounting管理工具论 management tool perspective股份制企业会计 accounting of stock companies公认会计原则 generally accepted accounting principle, GAAP公共会计 public accounting工业会

53、计 accounting of industrial enterprises个别报表 individual statements高新技术企业会计 accounting of high technology enterprises负债 liability费用 expense反馈价值 feedback value对外经济合作企业会计 accounting of foreign economic cooperation enter prises对外报表 external statements对内报表 internal statements一致性原则 consistency艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post and telecommunication enterprises预测价值 forecast value真实与公允 true and fair view持续经营 going concern成本报表 cost statement财务会计原则 financial accounting principles财务会计概念框架 financial accounting conceptual fram