会计常用词汇中英文对照表

1、精选优质文档-倾情为你奉上会计常用词汇中英文对照表一、 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 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

2、  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 investments - other 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable

3、 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 Cover deficit by state subsidies of receivable 库存资产 Inve

4、ntories 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 process - outsourced 委托代

5、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

6、 investment 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 reserv

7、es  债权投资减值准备 Bcreditor''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 Ins

8、truments 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 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

9、 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  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

10、-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-Patents  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

11、 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 assets loss or income  待处理流动资产损溢 Wait deal intangible assets loss or income  待

12、处理固定资产损溢 Wait deal fixed assets loss or income      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 pa

13、yable 应付帐款account receivable 应收帐款 account of payments 支出表account of receipts 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

14、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 flows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 acce

15、ptance  应付账款 Account payable 预收账款 Deposit received  代销商品款 Proxy 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 chan

16、geover 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 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

17、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 cities  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) pa

18、yable 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 Pending changerover assets value  预计负债 Anticipation liabilities 长期负债 Long-term Liabilities  长期借款 Long-term loa

19、ns 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 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 leas

20、e 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 Long-term special payable over one year 递延税款 Deferral taxes    所有者权益类 OW

21、NERS'' 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 reserve 股权投资准备 Stock right investm

22、ent 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 利润归还投资

23、 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&

24、#160;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 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 Sto

25、ck dividends change to  assets(or stock)未分配利润 Undistributed profit三、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 O

26、utsourcing 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 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 train

27、ing 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 Labor protection fees 季节性停工损失 Loss on seasonality cessation 劳务成本 Service costs四、损益类 Profit and loss 

28、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 assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue

29、 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 de

30、al 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 Cos

31、t 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 Resources tax  土地增值税 Increment tax on land value 5405 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 Oth

32、er 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 Exhibition fees 广告费 Advertising fees  管理费用 Adminisstrative expenses  职工工资 Staff Salaries 修理费 Re

33、pair 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 Labour ins

34、urance 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&#

35、160; 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-borrowing cost  营业外支出 Nonbusiness expenditure  捐赠支出 Donation outlay

36、 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  以前年度损益调整 Prior year income adjus

37、tment会计账目用语    对账单，结单    statement of account    往来账户，活期存款账户，流通账    account current    经常账户    current account    销货账    account sales    两人共有之银行账户   

38、 joint account    应收未清账款；未付账单，未结算账目    outstanding account    贷方账项    credit account    借方账项    debtor account    应付账    account payable    应收账    acc

39、ount receivable    新交易|新账    new account    未决账|老账    old account    现金账    cash account    流水账    running account    暂记账|未定账    suspense account 

40、;   逾期账款，过期未付账款|延滞账    overdue account|pastdue account    杂项账户    sundry account    详细账单|明细表    detail account    坏账    bad account    会计项目    title of acc

41、ount    会计薄|账薄    account-book    营业报告书|损益计算表    account of business|business report    借贷细账|交验账    account rendered    明细账    account stated    与. 银行开立一户头 

42、0;  to open an account with    与继续交易，与有账务往来    to keep account with    继续记账    to keep account    与有交易    to have an account with    作成会计账|有往来账项    to make out an account with

43、    清算|清理债务    to make up an account    与停止交易    to close one's account with    结账    to close an account    请求付账    to ask an account|to demand an account    结清

44、差额    to balance the account with    清算    to settle an account|to liquidate an account|to square an account    审查账目|监查账目    to audit an account    检查账目    to examine an account   

45、 转入A的账户    to charge the amount to A's account    先付    to pay on account    代理某人|为某人    on one's account|on account of one    为自己计算|独立账目    on one's own account    由某人

46、收益并负风险    on one's account and risk|for one's account and risk    由某人负担    for one's account|for account of one    按某人指示|列入某人账户    by order and for account of one    列入5月份账目    for Ma

47、y account    报账    render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque 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 cros

48、sing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 $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

49、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 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 be

50、arer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/insufficient 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国际会计术语英汉对照Accoun

51、t 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 Accounting 管理会计证书&#

52、160;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Gover

53、nment 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&#

54、160;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 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 

55、;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 assumption 持续经营假设Inflation 通货膨涨 Inves

56、ting activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's 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 assum

57、ption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 部门和人员的称谓  1，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 SPlanner  2，人员的称谓助理 Assistant秘书 secretary 前台接待小姐