财务专业术语中英文对照表

1、财务专业术语中英文对照表说明中文英文AccountAccounting systemAmerican Accounting AssociationAmerican Institute of CPAsAuditBalance sheetBookkeepkingCash flow prospectsCertificate in Internal AuditingCertificate in ManagementAccountingCertificate Public AccountantCost accounting External usersFinancial accountingFinanc

2、ial AccountingBoardFinancial forecastGenerally accepted principlesGeneral-purpose information Government Accounting Office Income statementInstitute of Internal AuditorsInstitute of ManagementAccountantsIntegrityInternal auditingInternal control structureInternal Revenue ServiceInternal usersManagem

3、ent accountingReturn of investmentReturn on investmentSecurities and帐户 会计系统 美国会计协会 美国注册会计师协会审计 资产负债表簿记 现金流量预测 内部审计证书管理会计证书 注册会计师成本会计 外部使用者财务会计Standards财务会计准则委员会财务预测accounting公认会计原则通用目的信息 政府会计办公室 损益表内部审计师协会管理会计师协会 整合性内部审计 内部控制结构国内收入署 内部使用者管理会计 投资回报投资报酬Exchange证券交易委员会现金流量表 财务状况表 税务会计 会计等式 勾稽关系 资产 企业个体

4、 股本 公司 成本原则 债权人 通货紧缩 批露 费用 财务报表 筹资活动 持续经营假设 通货膨涨 投资活动 负债 负现金流量 经营活动 所有者权益 合伙企业 正现金流量 留存利润 收入 独资企业 清偿能力 稳定货币假设 股东 股东权益 门面粉饰CommissionStatement of cash flowStatement of financial positionTax accountingAccounting equationArticulationAssetsBusiness entityCapital stockCorporationCost principleCreditorDef

5、lationDisclosureExpensesFinancial statementFinancial activitiesGoing-concern assumptionInflationInvesting activitiesLiabilitiesNegative cash flowOperating activitiesOwner's equityPartnershipPositive cash flowRetained earningRevenueSole proprietorshipSolvencyStable-dollar assumptionStockholdersSt

6、ockholders' equityWindow dressing中文一 .资产类 流动资产 货币资金 现金 银行存款英文AssetsCurrent assetsCash and cash equivalentsCashCash in bank说明其他货币资金 外埠存款 银行本票 银行汇票 信用卡 信用证保证金 存出投资款 短期投资 股票 债券 基金 其他 短期投资跌价准备 应收款 应收票据 银行承兑汇票 商业承兑汇票 应收股利 应收利息 应收账款 其他应收款 坏账准备 预付账款 应收补贴款 库存资产 物资采购 原材料 包装物 低值易耗品 材料成本差异 自制半成品 库存商品商品进销差价

7、 委托加工物资委托代销商品受托代销商品 存货跌价准备分期收款发出商品Other cash and cash equivalentsOther city Cash in bankCashier's chequeBank draftCredit cardL/C Guarantee depositsRefundable depositsShort-term investmentsShort-term investments - stockShort-term investments - corporate bondsShort-term investments - corporate fun

8、dsShort-term investments - otherShort-term investments falling price reservesAccount receivableNote receivableBank acceptanceTrade acceptanceDividend receivableInterest receivableAccount receivableOther notes receivableBad debt reservesAdvance moneyCover deficit by state subsidies of receivableInven

9、toriesSupplies purchasingRaw materialsWrappageLow-value consumption goodsMaterials cost varianceSemi-Finished goodsFinished goodsDifferences between purchasing and selling priceWork in process - outsourcedTrust to and sell the goods on a commission basisCommissioned and sell the goods on a commissio

10、n basisInventory falling price reservesCollect money and send out the goods by stages待摊费用 长期投资 长期股权投资 股票投资 其他股权投资 长期债权投资股权投资减值准备 其他债权投资 长期投资减值准备股权投资减值准备债权投资减值准备 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 工具器具累计折旧 固定资产减值准备 房屋、建筑物减值准备 机器设备减值准备 工程物资 专用材料专用设备 t 预付大型设备款为生产准备的工具及器具 在建工程安装工程 在安装设备 技术改造工程 大修理工程在建工

11、程减值准备 固定资产清理Deferred and prepaid expensesLong-term investmentLong-term investment on stocksInvestment on stocksOther investment on stocksLong-term investment on bondsStock rights investment depreciation reservesOther investment on bondsLong-term investments depreciation reservesStock rights investme

12、nt depreciation reservesBcreditor's rights investment depreciation reservesEntrust loansPrincipalInterestDepreciation reservesFixed assetsBuildingStructureMachinery equipmentTransportation facilitiesInstruments and implementAccumulated depreciationFixed assets depreciation reserves Building/stru

13、cture depreciation reserves Machinery equipment depreciation reserves Project goods and materialSpecial-purpose materialSpecial-purpose equipmenPrepayments for equipmentPreparative instruments and implement for fabricateConstruction-in-processErection worksErecting equipment-in-processTechnical inno

14、vation projectGeneral overhaul projectConstruction-in-processdepreciationreservesLiquidation of fixed assets无形资产 专利权 非专利技术 商标权 著作权 土地使用权 商誉 无形资产减值准备 专利权减值准备 商标权减值准备 未确认融资费用 待处理财产损溢 长期待摊费用 待处理财产损溢 待处理流动资产损溢二、负债类 短期负债 短期借款 应付票据 银行承兑汇票 商业承兑汇票 应付账款 预收账款 代销商品款 应付工资 应付福利费 应付股利 应交税金 应交增值税 进项税额 已交税金 转出未交增值税

15、 减免税款 销项税额 出口退税 进项税额转出 出口抵减内销产品应纳税额 转出多交增值税 未交增值税 应交营业税 应交消费税 应交资源税Intangible assetsPatentsNon-PatentsTrademarks, Trade namesCopyrightsTenureGoodwillIntangible Assets depreciation reservesPatent rights depreciation reserves trademark rights depreciation reserves Unacknowledged financial chargesWait

16、deal assets loss or incomeLong-term deferred and prepaid expenses Wait deal assets loss or incomeWait deal intangible assets loss or incomeLiabilityCurrent liabilityShort-term borrowingNotes payableBank acceptanceTrade acceptanceAccount payableDeposit receivedProxy sale goods revenueAccrued wagesAcc

17、rued welfarismDividends payableTax payablevalue added tax payableWithholdings on V ATPaying taxUnpaid VAT changeoverTax deductionSubstituted money on VATTax reimbursement for exportChangeover withnoldings on VATExport deduct domestic sales goods tax Overpaid VAT changeoverUnpaid VATBusiness tax paya

18、bleConsumption tax payableResources tax payable应交所得税 应交土地增值税应交城市维护建设税 应交房产税 应交土地使用税 应交车船使用税 应交个人所得税 其他应交款 其他应付款 预提费用 其他负债 待转资产价值 预计负债 长期负债 长期借款 一年内到期的长期借款 一年后到期的长期借款 应付债券 债券面值 债券溢价 债券折价 应计利息 长期应付款 应付融资租赁款一年内到期的长期应付 一年后到期的长期应付 专项应付款一年内到期的专项应付 一年后到期的专项应付 递延税款三、所有者权益类 资本实收资本（或股本）实收资本 实收股本 已归还投资资本公积资本 （

19、或股本）溢价接受捐赠非现金资产准备Income tax payableIncrement tax on land value payableTax for maintaining and building citiespayableHousing property tax payableTenure tax payableVehicle and vessel usage license plate tax(VVULPT) payablePersonal income tax payableOther fund in conformity with payingOther payablesDra

20、wing expense in advanceOther liabilitiesPending changerover assets valueAnticipation liabilitiesLong-term LiabilitiesLong-term loansLong-term loans due within one yearLong-term loans due over one yearBonds payableFace value, Par valuePremium on bondsDiscount on bondsAccrued interestLong-term account

21、 payableAccrued financial lease outlayLong-term account payable due within oneyearLong-term account payable over one yearSpecial payableLong-term special payable due within oneyearLong-term special payable over one yearDeferral taxesOWNERS' EQUITYCapitaPaid-up capital(or stock)Paicl-up capitalPa

22、id-up stockInvestment ReturnedCapital reserveCpital(or Stock) premiumReceive non-cash donate reserve股权投资准备 拨款转入 外币资本折算差额 其他资本公积 盈余公积 法定盈余公积 任意盈余公积 法定公益金 储备基金 企业发展基金 利润归还投资 利润 本年利润 利润分配 其他转入 提取法定盈余公积 提取法定公益金 提取储备基金 提取企业发展基金Stock right investment reservesAllocate sums changeover inForeign currency cap

23、italOther capital reserveSurplus reservesLegal surplusFree surplus reservesLegal public welfare fundReserve fundEnterprise expension fundProfits capitalizad on return of investmentProfitsCurrent year profitsProfit distributionOther chengeover inWithdrawal legal surplusWithdrawal legal public welfare

24、 fundsWithdrawal legal public welfare fundsWithdrawal reserve for business expansionWithdrawal staff and workers' bonus and提取职工奖励及福利基金 利润归还投资 应付优先股股利welfare fundProfits capitalizad on return of investmentPreferred Stock dividends payableWithdrawal other common accumulation提取任意盈余公积 应付普通股股利fundCom

25、mon Stock dividends payableCommon Stock dividends change to转作资本（或股本） 的普通股股利未分配利润assets(or stock)Undistributed profit四、成本类 生产成本 基本生产成本 辅助生产成本 制造费用 材料费 管理人员工资 奖金 退职金 补贴 外保劳务费 福利费 会议费CostCost of manufactureBase cost of manufactureAuxiliary cost of manufacture Manufacturing overhead MaterialsExecutive S

26、alariesWagesRetirement allowanceBonusOutsourcing feeEmployee benefits/welfare Coferemce加班餐费 市内交通费 通讯费 电话费 水电取暖费 税费 租赁费 管理费 车辆维护费 油料费 培训费 接待费 图书、印刷费 运费 保险费 支付手续费 杂费 折旧费 机物料消耗 劳动保护费 季节性停工损失 劳务成本五、损益类 收入 业务收入 主营业务收入 产品销售收入 服务收入 其他业务收入 材料销售 包装物出租 出让资产使用权收入 返还所得税 其他收入 投资收益 短期投资收益 长期投资收益 计提的委托贷款减值准备 补贴收入

27、国家扶持补贴收入 其他补贴收入 营业外收入Special dutiesBusiness travelingCorrespondenceCorrespondenceWater and SteamTaxes and duesRentMaintenanceVehicles maintenanceVehicles maintenanceEducation and training EntertainmentBooks and printingTranspotationInsurance premiumCommissionSundry chargesDepreciation expenseArticle

28、 of consumptionLabor protection feesLoss on seasonality cessationService costsProfit and lossIncomeOPERATING INCOMEPrime operating revenueSales revenueService revenueOther operating revenueSales materialsWrappage leaseRemise right of assets revenue Reimbursement of income tax Other revenueInvestment

29、 incomeCurrent investment incomeLong-term investment incomeWithdrawal of entrust loans reservesSubsidize revenueSubsidize revenue from countryOther subsidize revenueNON-OPERA TING INCOME非货币性交易收益 现金溢余 处置固定资产净收益 出售无形资产收益 固定资产盘盈 罚款净收入 支出 业务支出 主营业务成本 产品销售成本 服务成本 主营业务税金及附加 营业税 消费税 城市维护建设税 资源税 土地增值税 其他业务支

30、出 销售其他材料成本 其他劳务成本 其他业务税金及附加费 费用 营业费用 代销手续费 运杂费 保险费展览费第广告费 管理费用 职工工资 修理费 低值易耗摊销办公费 差旅费 工会经费 研究与开发费 福利费 职工教育经费 待业保险费 劳动保险费 医疗保险费 会议费Non-cash deal incomeCash overageNet income on disposal of fixed assetsIncome on sales of intangible assetsFixed assets inventory profitNet amercement incomeOutlayRevenue

31、chargesOperating costsCost of goods soldCost of serviceTax and associate chargeSales taxConsumption taxTax for maintaining and building citiesResources taxIncrement tax on land valueOther business expenseOther cost of material saleOther cost of serviceOther tax and associate chargeExpensesOperating expensesConsignment commission