采购人员必备的个中英文术语对照表优质资料

采购人员必备的个中英文术语对照表优质资料(可以直接使用，可编辑优质资料，欢迎下载）

采购人员必备的260个中英文术语对照表采购人员必备的个中英文术语对照表优质资料(可以直接使用，可编辑优质资料，欢迎下载）分析证书

Certificate

Of

Analysis

一致性证书

Certificate

Of

Conformity

质量证书

Certificate

Of

Quality

测试报告

Test

Report

产品性能报告

Product

Performance

Report产品规格型号报告

Product

Specification

Report

工艺数据报告

Process

Data

Report

首样测试报告

First

Sample

Test

Report

价格／销售目录

Price

／Sales

Catalogue

参与方信息

Party

Information

农产品加工厂证书

Mill

Certificate

家产品加工厂证书

Post

Receipt

邮政收据

Post

Receipt

重量证书

Weight

Certificate

重量单

Weight

List

证书

Cerificate

价值与原产地综合证书

Combined

Certificate

Of

Value

Adn

Origin

数量证书

Certificate

Of

Quantity

质量数据报文

Quality

Data

Message

查询

Query

查询回复

Response

To

Query

订购单

Purchase

Order

制造说明

Manufacturing

Instructions

领料单

Stores

Requisition

产品售价单

Invoicing

Data

Sheet

包装说明

Packing!

Instruction

内部运输单

Internal

Transport

Order

统计及其它管理用内部单证

Statistical

And

Oter

Administrative

Internal

Docu-Ments

直接支付估价申请

Direct

Payment

Valuation

Request

直接支付估价单

Direct

Payment

Valuation

临时支付估价单

Rpovisional

Payment

Valuation

支付估价单

Payment

Valuation

数量估价单

Quantity

Valuation

Request

数量估价申请

Quantity

Valuation

Request

合同数量单

Contract

Bill

Of

Quantities-Boq

不祭价投标数量单

Unpriced

Tender

Boq

标价投标数量单

Priced

Tender

Boq

询价单

Enquiry

临时支付申请

Interim

Application

For

Payment

支付协议

Agreement

To

Pay

意向书

Letter

Of

Intent

订单

Order

总订单

Blanket

Order

现货订单

Sport

Order

租赁单

Lease

Order

紧急订单

Rush

Order

修理单

Repair

Order

分订单

Call

Off

Order

寄售单

Consignment

Order

样品订单

Sample

Order

换货单

Swap

Order

订购单变更请求

Purchase

Order

Change

Request

订购单回复

Purchase

Order

Response

租用单

Hire

Order

备件订单

!

Spare

Parts

Order

交货说明

Delivery

Instructions

交货计划表

Delivery

Schedule

按时交货

Delivery

Just-In-Time

发货通知

Delivery

Release

交货通知

Delivery

Note

装箱单

Packing

List

发盘／报价

Offer／Quotation

报价申请

Request

For

Quote

合同

Contract

订单确认

Acknowledgement

Of

Order

形式发票

Proforma

Invoice

部分发票

Partial

Invoice

操作说明

Operating

Instructions

铭牌

Name／Product

Plate

交货说明请求

Request

For

Delivery

Instructions

订舱申请

Booking

Request

装运说明

Shipping

Instructions

托运人说明书(空运)

Shipper's

Letter

Of

Instructions(Air)

短途货运单

Cartage

Order(Local

Transport)

待运通知

Ready

For

Despatch

Advice

发运单

Despatch

Order

发运通知

Despatch

Advice

单证分发通知

Advice

Of

Distrbution

Of

Document．

商业发票

Commercial

Invoice

贷记单

Credit

Note

佣金单

Commission

Note

借记单

Debit

Note

更正发票

Corrected

Invoice

合并发票

Consolidated

Invoice

预付发票

Prepayment

Invoice

租用发票

Hire

Invoice

税务发票

Tax

Invoice

自用发票

Self-Billed

i!

Nvoice

保兑发票

Delcredere

Invoice

代理发票

Factored

Invoice

租赁发票

Lease

Invoice

寄售发票

Consignment

Invoice

代理贷记单

Factored

Credit

Note

银行转帐指示

Instructions

For

Bank

Transfer

银行汇票申请书

Application

For

Banker's

Draft

托收支付通知书

Collection

Payment

Advice

跟单信用证支付通知书

Document．Ry

Credit

Payment

Advice

跟单信用证承兑通知书

Document．Ry

Credit

Acceptance

Advice

跟单信用证议付通知书

Document．Ry

Credit

Negotiation

Advice

银行担保申请书

Application

For

Banker's

Guarantee

银行担保

Banker's

Guarantee

跟单信用证赔偿单

Document．Ry

Credit

Letter

Of

Indemnity

信用证预先通知书

Preadvice

Of

a

Credit

托收单

Collection

Order

单证提交单

Document．

Presentation

Form

付款单

Payment

Order

扩展付款单

Extended

Payment

Order

多重付款单

Multiple

Payment

Order

贷记通知书

Credit

Advice

扩展贷记通知书

Extended

Credit

Advice

借记通知书

Debit

Advice

借记撤消

Reversal

Of

Debit

贷记撤消

Reversal

Of

!

Credit

跟单信用证申请书

Document．Ry

Credit

Application

跟单信用证

Document．Ry

Credit

跟单信用证通知书

Document．Ry

Credit

Notification

跟单信用证转让通知

Document．Ry

Credit

Transfer

Advice

跟单信用证更改通知书

Document．Ry

Credit

Amendment

Notification

跟单信用证更改单

Document．Ry

Credit

Amendment

汇款通知

Remittance

Advice

银行汇票

Banker's

Draft

汇票

Bill

Of

Exchange

本票

Promissory

Note

账户财务报表

Financial

Statement

Of

Account

账户报表报文

Statement

Of

Account

Message

保险赁证

Insurance

Certificate

保险单

Insurance

Policy

保险申报单(明细表)

Insurance

Declaration

Sheet

(Bordereau)

保险人发票

Insurer's

Invoice

承保单

Cover

Note

货运说明

Forwarding

Instructions

货运代理给进口代理的通知

Forwarder's

Advice

To

Import

Agent

货运代理给出口商的通知

Forwarder's

Advice

To

Exporter

货运代理发票

Forwarder's

Invoice

货运代理收据证明

Forwarder's

Certificate

Of

Receipt

托运单

Shipping

Note

货运代理人仓库收据

Forwarder's

Warehouse

Receipt

货物收据

Goods

Receipt

港口费用单

p!

Ort

Charges

Document．

入库单

Warehouse

Warrant

提货单

Delivery

Order

装卸单

Handling

Order

通行证

Gate

Pass

运单

Waybill

通用(多用)运输单证

Universal

(Multipurpose)

Transport

Document．承运人货物收据

Goods

Receipt,

Carriage

全程运单

House

Waybill

主提单

Master

Bill

Of

Lading

提单

Bill

Of

Lading

正本提单

Bill

Of

Lading

Original

副本提单

Bill

Of

Lading

Copy

空集装箱提单

Empty

Container

Bill

油轮提单

Tanker

Bill

Of

Lading

海运单

Sea

Waybill

内河提单

Inland

Waterway

Bill

Of

Lading

不可转让的海运单证(通用)

Non-Negotiable

Maritime

Transport

Document．Nbsp(Generic)

大副据

Mate's

Receipt

全程提单

House

Bill

Of

Lading

无提单提货保函

Letter

Of

Indemnity

For

Non-Surrender

Of

Bill

Of

Lading

货运代理人提单

Forwarder's

Bill

Of

Lading

铁路托运单(通用条款)

Rail

Consignment

Note

(Generic

Term)

陆运单

Road

List-Smgs

押运正式确认

Escort

Official

Recognition

分段计费单证

Recharging

Document．公路托运单

Road

Cosignment

Not!

e

空运单

Air

Waybill

主空运单

Master

Air

Waybill

分空运单

Sub

Stitute

Air

Waybill

国人员物品申报

Crew's

Effects

Declaration

乘客名单

Passenger

List

铁路运输交货通知

Delivery

Notice(Rail

Transport)

邮递包裹投递单

Despatch

Note

(Post

Parcels)

多式联运单证(通用)

Multimodal／Combined

Transport

Document．Nbsp(Generic)

直达提单

Through

Bill

Of

Lading

货运代理人运输证书

Forwarder's

Certificate

Of

Transport

联运单证(通用)

Combined

Transport

Document．Nbsp(Generic)

多式联运单证(通用)

Multimodal

Transport

Document．Nbsp(Generic)

多式联运提单

Combined

Transport

Bill

Of

Lading／Multimoda

Bill

Of

Lading

订舱确认

Booking

Confirmation

要求交货通知

Calling

Foward

Notice

运费发票

Freight

Invoice

货物到达通知

Arrival

Notice(Goods)

无法交货的通知

Notice

Of

Circumstances

Preventing

Delvery

(Goods)

无法运货通知

Notice

Of

Circumstances

Preventing

Transport

(Goods)

交货通知

Delivery

Notice

(Goods)

载货清单

Cargo

Manifest

载货运费清单

Freight

Manifest

公路运输货物清单

Bordereau

集装箱载货清单

Cont!

Ainer

Manifes

(Unit

Packing

List)

铁路费用单

Charges

Note

托收通知

Advice

Of

Collection

船舶安全证书

Safety

Of

Ship

Certificate

无线电台安全证书

Safety

Of

Radio

Certificate

设备安全证书

Safety

Of

Equipment

Certificate

油污民事责任书

Civil

Liability

For

Oil

Certificate

载重线证书

Loadline

Document．免于除鼠证书

Derat

Document．航海健康证书

Maritime

Declaration

Of

Health

船舶登记证书

Certificate

Of

Registry

船用物品申报单

Ship's

Stores

Declaration

出口许可证申请表

Export

Licence,

Application

出口许可证

Export

Licence

出口结汇核销单

Exchange

Control

Declaration,

Exprot

t出口单证(海关转运报关单)(欧共体用)

Despatch

Note

Moder

t

t1出口单证(内部转运报关单)(欧共体用)

Despatch

Note

Model

t1

t2出口单证(原产地证明书)

Despatch

Note

Model

t2

t5管理单证(退运单证)(欧共体用)

Control

Document．Nbspt5

铁路运输退运单

Re-Sending

Consigment

Note

t2l出口单证(原产地证明书)(欧共体用)

Despatch

Note

Model

t2l

出口货物报关单

Goods

Declaration

For

Exportation

离港货物报关单

Cargo

Declaration(Departure)

货物þ

喙苤?樯昵氡Þapplication

For

Goods

Control

Certificate

货物监管证书申请表

Goods

Control

Certificate

植物检疫申请表

Application

For

Phytosanitary

Certificate

植物检疫证书

Phytosanilary

Certificate

卫生检疫证书

Sanitary

Certificate

动物检疫证书

Veterinary

Certifieate

商品检验申请表

Application

For

Inspection

Certificate

商品检验证书

Inspection

Certificate

原产地证书申请表

Certificate

Of

Origin,

Application

For

原产地证书

Certificate

Of

Origin

原产地申明

Declaration

Of

Origin

地区名称证书

Regional

Appellation

Certificate

优惠原产地证书

Preference

Certificate

Of

Origin

普惠制原产地证书

Certificate

Of

Origin

Form

GSP领事发票

Cosular

Invoice

危险货物申报单

Dangerous

Goods

Declaration

出口统计报表

Statistical

Doucument,

Export

国际贸易统计申报单

Intrastat

Declaration

交货核对证明

Delivery

Verification

Certificate

进口许可证申请表

Import

Licence,

Application

For

进口许可证

Import

Licence

无商业细节的报关单

Customs

Decl!

Aration

Without

Commercial

Detail

有商业和项目细节的报关单

Customs

Declaration

With

Commercial

And

Item

Detail

无项目细节的报关单

Customs

Declaration

Without

Item

Detail

有关单证

Related

Document．海关收据

Receipt

(Customs)

调汇申请

Application

For

Exchange

Allocation

调汇许可

Foreign

Exchange

Permit

进口外汇管理申报

Exchange

Control

Declaration

(Import)

进口货物报关单

Goods

Declaration

For

Implortation

内销货物报关单

Goods

Declaration

For

Home

Use

海关即刻放行报关单

Customs

Immediate

Release

Declaration

海关放行通知

Customs

Delivery

Note

到港货物报关单

Cargo

Declaration

(Arrival)

货物价值申报清单

Value

Declaration

海关发票

Customs

Invoice

邮包报关单

Customs

Deciaration

(Post

Parcels)

增值税申报单

Tax

Declaration

(Value

Added

Tax)

普通税申报单

Tax

Declaration

(General)

催税单

Tax

Demand

禁运货物许可证

Embargo

Permit

海关转运货物报关单

Goods

Declaration

For

Customs

Transit

Tif国际铁路运输报关单

Tif

Form

Tir国际公!

路运输报关单

Tir

Carnet

欧共体海关转运报关单

Ec

Carnet

欧共体Eur1产地证?Þeur

1

Certificate

Of

Origin

暂准进口海关文件

Ata

Carnt

欧共体统一单证

Single

Administrative

Document．海关一般回复

General

Response

(Customs)

海关公文回复

Document．Nbspresponse

(Customs)

海关误差回复

Error

Response

(Customs)

海关一揽子回复

Packae

Response

(Customs)

海关计税／确认回复

Tax

Calculation

／Confirmation

Response

(Customs)

配额预分配证书

Quota

Prior

Allocation

Certificate

最终使用授权书

End

Use

Authorization

政府合同

Government

Contract

进口统计报表

Statistical

Document.Import

跟单信用证开证申请书

Application

For

Document．Ry

Credit

先前海关文件／报文

Previous

Customs

Document．Message

一般贸易

Ordinary

Trade

易货贸易

Barter

Trade（国家之间不通过货币媒介直接交换货物）

补偿贸易

Compensation

Trade（利用外资进口国外技术或设备,用产品偿还）

协议贸易

Agreement

Trade（根据各国政府间签订的贸易协议和清算协议进行的贸易）

进料加工

Processing

With

Imported

Materials（进口原材料、零部件，加工成品后再出口

）来料加工

Processing

With

Customer's

Materials（由国外厂商提供原材料、零部件，由国内厂商按外商要求加工装配，成品交外商销售，加工方收工缴费）

出料加工

Outward

Processing

（由国内厂商提供原材料、零部件，国外厂商按要求加工装配，成品返销，加工方收取工缴费

）寄售贸易

Consignment

Trade

（寄售人氢货物运到国外,委托代销人销售

）国际租赁

International

Lease

（根据国际租赁契约，出租人将设备租凭给他国承租人使用

边境贸易

Frontier

Trade

（边境城镇与接壤国家边境城镇之间及边民互市贸易）

转口贸易

Entrepot

Trade

（经过转口国进行的进出口贸易）

许可贸易

License

Trade

（商标、专利技术、专有技术以许可协议形式进行的贸易

）期货贸易

Forward

Trade

（通过国际期货市场进行远期商品买卖

）承包工程

Contract

Project

（承包国外工程技术项目或劳务项目的进出口设备和货物

）国际招标

International

Bid

（通过国际招标形式进行的一种进出口贸易）

国际展览

International

Exhibition

（通过国际展览会和国际博览会等形式进出口货物

）国际拍卖

International

Exhibition

（通过国际拍卖进行的一种贸易）来源:网络人力资源管理专业术语中英文对照表人力资源管理：HumanResourceManagement,HRM人力资源经理：Humanresourcemanager高级管理人员：Executive职业：Profession道德标准：ethics操作工：operativeemployees专家：specialist人力资源认证协会：thehumanresourcecertificationinstitute,HRCI外部环境：externalenvironment内部环境：internalenvironment政策：policy企业文化：corporateculture目标：mission股东：shareholders非正式组织：informalorganization跨国multinationalcorporation,MNC管理多样性：managingdiversity工作：job职位：posting_c242165E98庘v406529ECC黌s21899558B喋7工作分析：jobanalysis工作说明：jobdescription工作规范：jobspecification工作计划分析表：jobanalysisschedule,JAS职位分析问卷调查法：Managementpositiondescriptionquestionnaire,MPDQ行政秘书：executivesecretary地区服务经理助理：assistantdisterictservicemanager人力资源计划：humanresourceplanningHRP战略规划：strategicplanning长期趋势：longtermtrend要求预测：requirementforecast供给预测：availabilityforecast管理人力储备：managementinventory裁减：downsizing人力资源信息系统：humanresourceinformationsystem，HRIS招聘：recruitment员工申请表：employeerequisition招聘方法：recruitmentmethods26412672C本
362358D8B趋9&eFL内部提升：promotionfromwithin,PFW工作公告：jobposting广告：advertising职业介绍所：employmentagency特殊事件：specialevents实习：internship选择：selection选择率：selectionrate简历：resume标准化：standardization有效性：validity客观性：objectivity规范：norm录用分数线：cutoffscore准确度：aiming业务知识测试：jobknowledgetests求职面试：employmentinterview非结构化面试：unstructuredinterview217785512唒361508D36贶316017B71筱3115479B2禲a

237335CB5岵2989974CB瓋结构化面试：structuredinterview小组面试：groupinterview职业兴趣测试：vocationalinteresttests会议型面试：boardinterview组织变化与人力资源开发人力资源开发：humanresourcedevelopment，HRD培训：training开发：development定位：orientation训练：coaching辅导：mentoring经营管理策略：businessgames案例研究：casestudy会议方法：conferencemethod角色扮演：roleplaying工作轮换：jobrotating在职培训：on-the-job-training，OJT媒介：mediaR391919917餗2,3785293DC鏜%344498691蚑R企业文化与组织发展：企业文化：corporationculture组织发展：organizationdevelopment，OD调查反馈：surveyfeedback质量圈：qualitycircles目标管理：managementbyobjective，MBO全面质量管理：Totalqualitymanagement,TQM团队建设：teambuilding职业计划与发展职业：career职业计划：careerplanning职业道路：careerpath职业发展careerdevelopment自我评价：self-assessment职业动机：careeranchors绩效评价绩效评价：performanceappraisal，PA小组评价：groupappraisalX213315353卓321327D84綄

f

298157477瑷3043076DE盞业绩评定表：ratingscalesmethod关键事件法：criticalincidentmethod排列法：rankingcomparison平行比较法：pairedcomparison硬性分布法：forceddistributionmethod晕圈错误：haloerror宽松：leniency严格：strictness反馈：degreefeedback叙述法：essaymethod集中趋势：centraltendency报酬与福利报酬：compensation直接经济报酬：directfinancialcompensation间接经济报酬：indirectfinancialcompensation非经济报酬：nofinancialcompensation公平：equity外部公平：externalequity330258101脁397229B2A鬪2194755BB喻3472687A6螦3838395EF闯}63347182BF芿内部公平：internalequity员工公平：employeeequity小组公平：teamequity工资水平领先者：payleaders劳动力市场：labormarket工作评价：jobevaluation排列法：rankingmethod分类法：classificationmethod因素比较法：factorcomparisonmethod评分法：pointmethod海氏指示图标个人能力分析法：HayGuideChart–profileMethod工作定价：jobpricing工资等级：paygrade工资曲线：wagecurve工资幅度：payrange福利和其他报酬问题：福利（间接经济补偿）员工股权计划：employeestockownership破烂,ESOPcBs338338429萩|365128EA0躠值班津贴：shiftdifferential奖金：incentivecompensation分红制：profitsharing安全与健康的工作环境：安全：safety健康：health频率：frequencyrate紧张：stress角色冲突：roleconflict催眠法：hypnosis酗酒：alcoholism员工和劳动关系工会：union地方工会：localunion行业工会：craftunion全国工会：nationalunion谈判组：bargainingunion劳资谈判：collectivebargaining335568314茔249036147慇280296D7D浽3525789B9覹N202114EC1仁3400284D2蓒仲裁：arbitration罢工：strike内部员工关系：internalemployeerelation纪律：discipline纪律处分：disciplinaryaction申诉：grievance降职：demotion调动：transfer晋升：promotion部门名称人事部：personneldepartment人力资源部：humanresourcedepartment营销部：salesmandepartment产品开发部：productdevelopmentdepartment公关部：publicrelationshipdepartment市场部：marketingdepartment财会部：financedepartment采购部：purchasing（procurement）departmentx223935779坹Yl3428085E8藨Vv3704390B3邳售后服务部：after-saleservicedepartment品管部：qualitycontroldepartment职位名称：董事长：chairmanoftheboard总裁：president（AmE.）执行副总裁：executivevice–president行政董事：managingdirector总经理：executivemanager，generalmanager副总经理：deputygeneralmanager部门经理，科长：sectionmanager销售部经理：salesmanager助理经理（副经理）：assistantmanager主任：manager销售代表：salesrepresentative主管：supervisor高中级管理人员：executive职员：clerkAccountingassistant会计助理oo357888BCC诌`37405921D鈝K^Accountingclerk记账员Accountingmanager会计部助理Accountingstall会计部职员Accountingsupervisor会计主管Administrationmanager行政经理Administrationstaff行政人员Administrativeassistant行政助理Administrativeclerk行政办事员Advertisingstaff广告工作人员Airlinessalesrepresentative航空公司订座员Airlinesstaff航空公司职员Applicationengineer应用工程师Assistantmanager副经理Bondanalyst证券分析员Bondtrader证券交易员Businesscontroller业务主任Businessmanager业务经理Buyer采购员284756F3B漻39276996C饬3882997AD鞭V34895884F衏36959905F遟2222456D0囐Cashier出纳员Chemicalengineer化学工程师Civilengineer土木工程师Clerk/receptionist职员/接待员Clerktypist&secretary文书打字兼秘书Computerdatainputoperator计算机资料录入员Computerengineer计算机工程师Computerprocessingoperator计算机处理操作员Computersystemmanager计算机系统部经理Copywriter广告文字撰稿人Deputygeneralmanager副总经理Economicresearchassistant经济研究助理Electricalengineer电气工程师Englishinstructor/teacher英语教师Exportsalesmanager外销部经理Exportsalesstaff外销部职员Financialcontroller财务主任Financialreporter财务报告人]25965656D敭'2096951E9凩246266032怲267746896梖]F．X.(foreignexchange)clerk外汇部职员F．X.settlementclerk外汇部核算员Fundmanager财务经理Generalauditor审计长Generalmanager/president总经理Generalmanagerassistant总经理助理Generalmanager’ssecretary总经理秘书Hardwareengineer（计算机）硬件工程师Importliaisonstaff进口联络员Impormanager进口部经理Insuranceactuary保险公司理赔员Internationalsalesstaff国际销售员Interpreter口语翻译Legaladviser法律顾问Linesupervisor生产线主管Maintenanceengineer维修工程师Managementconsultant管理顾问Manager经理299847520甠29006714E煎244575F89徉353428A0E討200764E6C乬2275558E3壣Managerforpublicrelations公关部经理Manufacturingengineer制造工程师Manufacturingengineer制造工程师Manufacturingworker生产员工Marketanalyst市场分析员Marketdevelopmentmanager市场开发部经理Marketingmanager市场销售部经理Marketingstaff市场销售员Marketingassistant销售助理Marketingexecutive销售主管Marketingrepresentative销售代表Marketingrepresentativemanager市场调研部经理Mechanicalengineer机械工程师Mineingengineer采矿工程师Musicteacher音乐教师Navalarchitect造船工程师Officeassistant办公室助理Officeclerk职员253506306挆320477D2F累351738965襥2150053FC叼3070877F4矴273056AA9檩5Operationalmanager业务经理Packagedesigner包装设计师Passengerreservationstaff乘客票位预订员Personnelclerk人事部职员Personnelmanager人事部经理Plant/factorymanager厂长Postalclerk邮政人员Privatesecretary私人秘书Productmanager生产部经理Productionengineer产品工程师Professionalstaff专业人员Programmer电脑程序设计师Projectstaff（项目）策划人员Promotionmanager推销部经理Proof–reader校对员Purchasingagent采购（进货）员Qualitycontrolengineer质量管理工程师Realestatestaff房地产职员360668CE2賢=D320523502B倫20607507F偿qRecruitmentcoordinator招聘协调员Regionalmanager地区经理Research&developmentengineer研究开发工程师Restaurantmanager饭店经理Salesandplanningstaff销售计划员Salesassistant销售助理Salesclerk店员、售货员Salescoordinator销售协调员Salesengineer销售工程师Salesexecutive销售主管Salesmanager销售部经理Salesperson销售员Sellerrepresentative销售代表Salessupervisor销售监管Schoolregistrar学校注册主任Secretarialassistant秘书助理Secretary秘书Securitiescustodyclerk保安人员Securityofficer安全人员Senioraccountant高级会计Seniorconsultant/adviser高级顾问Senioremployee高级雇员Seniorsecretary高级秘书Servicemanager服务部经理Simultaneousinterpreter同声传译员Softwareengineer（计算机）软件工程师Supervisor监管员Systemsadviser系统顾问Systemsengineer系统工程师Systemsoperator系统操作员Technicaleditor技术编辑Technicaltranslator技术翻译Technicalworker技术工人Telecommunicationexecutive电讯（电信）员Telephonist/operator接线员、话务员Touristguide导游Tradefinanceexecutive贸易财务主管Traineemanager培训部经理Translationchecker翻译核对员Translator翻译员Trustbankingexecutive银行高级职员Typist打字员Wordprocessingoperator文字处理操作员财务专业术语中英文对照表英文中文说明Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner'sequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholders’equity股东权益Windowdressing门面粉饰中文英文说明一.资产类

Assets流动资产

Currentassets货币资金

Cashandcashequivalents现金

Cash银行存款

Cashinbank

其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier'scheque银行汇票Bankdraft信用卡

Creditcard信用证保证金L/C

Guaranteedeposits存出投资款Refundabledeposits短期投资

Short—terminvestments股票Short-terminvestments—stock债券Short—terminvestments—corporatebonds基金Short—terminvestments-corporatefunds其他Short-terminvestments-other短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款

Accountreceivable应收票据

Notereceivable

银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利

Dividendreceivable应收利息

Interest

receivable应收账款

Accountreceivable其他应收款

Othernotesreceivable坏账准备

Baddebtreserves预付账款

Advancemoney应收补贴款

Coverdeficitbystatesubsidiesofreceivable库存资产

Inventories物资采购

Suppliespurchasing原材料

Rawmaterials包装物

Wrappage低值易耗品

Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品

Semi-Finishedgoods库存商品

Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess—outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用

Deferredandprepaidexpenses长期投资

Long-terminvestment

长期股权投资Long—terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资

Long-terminvestmentonbonds

股权投资减值准备Stockrightsinvestmentdepreciationreserves其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves委托贷款

Entrustloans本金Principal利息Interest减值准备Depreciationreserves固定资产

Fixedassets房屋

Building建筑物

Structure机器设备

Machineryequipment运输设备

Transportationfacilities工具器具

Instrumentsandimplement累计折旧

Accumulateddepreciation

固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves工程物资

Projectgoodsandmaterial专用材料Special-purposematerial专用设备tSpecial—purposeequipmen预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程

Construction—in-process

安装工程

Erectionworks在安装设备

Erectingequipment—in-process技术改造工程Technicalinnovationproject大修理工程

Generaloverhaulproject在建工程减值准备Construction—in—processdepreciationreserves固定资产清理Liquidationoffixedassets无形资产

Intangibleassets

专利权

Patents

非专利技术

Non—Patents

商标权

Trademarks,Tradenames著作权

Copyrights

土地使用权

Tenure商誉

Goodwill

无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢

Waitdealassetslossorincome长期待摊费用Long—termdeferredandprepaidexpenses待处理财产损溢

Waitdealassetslossorincome

待处理流动资产损溢

Waitdealintangibleassetslossorincome二、负债类

Liability短期负债

Currentliability

短期借款

Short—termborrowing应付票据

Notespayable

银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款

Accountpayable预收账款

Depositreceived代销商品款

Proxysalegoodsrevenue应付工资

Accruedwages应付福利费

Accruedwelfarism应付股利

Dividendspayable

应交税金

Taxpayable应交增值税

valueaddedtaxpayable

进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestax

payable应交所得税

Incometaxpayable

应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable应交房产税

Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT）payable应交个人所得税Personalincometaxpayable其他应交款

Otherfundinconformitywithpaying其他应付款

Otherpayables预提费用

Drawingexpenseinadvance其他负债

Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债

Anticipationliabilities长期负债

Long-termLiabilities

长期借款

Long—termloans一年内到期的长期借款Long—termloansduewithinoneyear一年后到期的长期借款Long—termloansdueoveroneyear应付债券

Bondspayable债券面值Facevalue，Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款

Long—termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long—termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear专项应付款

Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long—termspecialpayableoveroneyear递延税款

Deferraltaxes三、所有者权益类OWNERS’EQUITY资本

Capita实收资本(或股本)Paid—upcapital（orstock)实收资本

Paicl-upcapital实收股本

Paid—upstock已归还投资

InvestmentReturned资本公积

Capitalreserve

资本（或股本)溢价Cpital（orStock）premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入

Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积

Othercapitalreserve盈余公积

Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金

Reservefund企业发展基金Enterpriseexpensionfund利润归还投资Profitscapitalizadonreturnofinvestment利润

Profits本年利润

Currentyearprofits利润分配

Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawallegalpublicwelfarefunds提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers’bonusandwelfarefund利润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable

提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable转作资本（或股本)的普通股股利CommonStockdividendschangetoassets（orstock）未分配利润Undistributedprofit四、成本类

Cost生产成本

Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture制造费用

Manufacturingoverhead材料费

Materials管理人员工资ExecutiveSalaries奖金

Wages退职金

Retirementallowance补贴

Bonus外保劳务费

Outsourcingfee福利费

Employeebenefits/welfare会议费

Coferemce加班餐费

Specialduties市内交通费

Businesstraveling通讯费

Correspondence费

Correspondence水电取暖费

WaterandSteam税费

Taxesanddues租赁费

Rent管理费

Maintenance车辆维护费

Vehiclesmaintenance油料费

Vehiclesmaintenance培训费

Educationandtraining接待费

Entertainment图书、印刷费Booksandprinting运费

Transpotation保险费

Insurancepremium支付手续费

Commission杂