2023年国际会计英语术语

会计英语术语

国际会计术语英汉对照

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贝才务会计

FinancialAccountingStandardsBoard财务会计准则委员会

Financialforecast财务预测

Generallyacceptedaccountingprinciples公认会计原贝U

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”攵入署

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贝才务报表

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

Ownersequity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

Stockholdersequity股东权益

Windowdressing门面粉饰

原始分录错误erroroforiginalentry

原始分录簿bookoforiginalentry

原则性错误errorofprinciple

流动资产currentassets

流动负债currentliabilities

流动比率currentratio

流动抵押品floatingcharge

租购hirepurchase

租购公司hirer

个体entity

差额承上balancebroughtdown

差额承前balancebroughtforward

差额转下balancecarrieddown

帐户account

透支overdraft

透支额度facilityextent

名调舌L错误errorofcommission

现金日记簿cashbook

现金收支帐receiptsandpaymentsaccount

现金折扣cashdiscount

虚帐户nominalaccount

净损失netloss

累积基金accumulatedfund

停止经营quitconcern

动用资金capitalemployed

专利税royalty

专利权patent

货物寄销帐goodssentonconsignmentaccount

票面值parvalue

接纳accept

净流动资产netcurrentassets

速动比率liquidityratio

寄销consignment

寄销人consignor

寄销帐consignmentaccount

票据拒付手续费notingcharges

票据贝占现discountingbillofexchange

组织大纲memorandumofassociation

组织章程articlesofassociation

商誉goodwill

贷方credit

贷项通知单creditnote

贷项通知单（银行用）creditadvice

提用drawings

提款帐drawingsaccount

费用expenses

期未存货closingstock

期初存货openingstock

单式簿记single-entrybookkeeping

备忘memorandum

补助分类帐subsidiaryaccount

报表statement

贴现discount

发票invoice

发票人drawer

间接工资indirectwages

贴现手续费discountingcharge

普通股ordinaryshares

普通日记簿generaljournal

普通原始簿generalbookoforiginalentry

间接原料indirectmaterial

间接费用indirectexpenses,overhead

间接制造成本factoryoverhead

开帐分录openingentries

结帐分录closingentries

短期合营jointventure

短期合营帐jointventureaccount

短期合营备忘帐memorandumjointventureaccount

结算票据honourthebillofexchange

超额利润superprofit

资本capital

资本主proprietor

资本支出capitalexpenditure

资本报酬率returnoncapitalemployed

零用现金凭单pettycashvoucher

零用现金簿pettycashbook

债权人creditor

债券debenture

预计利息帐法interestsuspenseaccountmethod

预付费用prepaidexpenses

预取收益receiptinadvance

会计等式accountingequation

损益帐profitandlossaccount

损益计算incomedetermination

过帐posting

资产assets

资产负债表balancesheet

资产收回价值goodsrepossessedvalue

试算表trialbalance

经常性项目recurrentitem

溢价premium

溢价发行issuedatpremium

催缴股款call

银行往来调节表bankreconciliationstatement

复式簿记double-entrybookkeeping

说明accountfor

实帐户realaccount

对销contra

制成品finishedgoods

汇票billofexchange,draft

实际成本actualcost

截线entershort

其它资产otherassets

递延资产deferredassets

债券发行成本deferredbondissuancecosts

长期预付租金long-termprepaidrent

长期预付保险费long-termprepaidinsurance

递延所得税资产deferredincometaxassets

预付退休金prepaidpensioncost

其它递延资产otherdeferredassets

闲置资产idleassets

闲置资产idleassets

长期应收票据及款项与催收帐款long-termnotes,

accountsandoverduereceivables

长期应收票据long-termnotesreceivable

长期应收帐款long-termaccountsreceivable

催收帐款overduereceivables

长期应收票据及款项与催收帐款-关系人long-termnotes,

accountsandoverduereceivables-relatedparties

其它长期应收款项otherlong-termreceivables

备抵呆帐-长期应收票据及款项与催收帐款allowancefor

uncollectibleaccounts-long-termnotes,accountsand

overduereceivables

出租资产assetsleasedtoothers

出租资产assetsleasedtoothers

出租资产-重估增值assetsleasedtoothers-

incrementalvaluefromrevaluation

累积折旧一出租资产accumulateddepreciation-assets

leasedtoothers

存出保证金refundabledeposit

资本公积-库藏股票交易additionalpaid-incapital-

treasurystocktrans-actions

保留盈余（或累积亏损）

如需转载，请注明来自FanE『翻译中国』

http;//retainedearnings（accumulateddeficit）

如需转载，请注明来自FanE『翻译中国J

http;//

法定盈余公积legalreserve

法定盈余公积legalreserve

特别盈余公积specialreserve

意夕卜损失准备contingencyreserve

改良扩充准备improvementandexpansionreserve

偿债准备specialreserveforredemptionofliabilities

其它特别盈余公积otherspecialreserve

未分配盈余（或累积亏损）

如需转载，请注明来自FanE『翻译中国』

http;//retainedearnings-inappropriate(or

accumulateddeficit)

如需转载，请注明来自FanEF翻译中国』

http;//

累积盈亏accumulatedprofitorloss

前期损益调整priorperiodadjustments

本期损益netincomeorlossforcurrentperiod

杂项资产miscellaneousassets

受限制存款certificateofdeposit-restricted

杂项资产-其它miscellaneousassets-other

负债liabilities

~流动负债currentliabilities

短期借款short-termborrowings(debt)

如需转载，请注明来自FanEF翻译中国』

http;//

车艮行透支bankoverdraft

银行借款bankloan

短期借款一业主short-termborrowings-owners

短期借款一员工short-termborrowings-employees

短期借款一关系人short-termborrowings-related

parties

短期借款一其它short-termborrowings-other

应付短期票券short-termnotesandbillspayable

应付商业本票commercialpaperpayable

银行承兑汇票bankacceptance

其它应付短期票券othershort-termnotesandbills

payable

应付短期票券折价discountonshort-termnotesand

billspayable

应付票据notespayable

应付票据notespayable

应付票据一关系人notespayable-relatedparties

其它应付票据othernotespayable

应付帐款accountspayable

应付帐款一关系人accountspayable-relatedparties

应付所得税incometaxespayable

应付所得税incometaxpayable

应付费用accruedexpenses

应付薪工accruedpayroll

应付租金accruedrentpayable

应付利息accruedinterestpayable

应付营业税accruedVATpayable

应付税捐-其它accruedtaxespayable-other

其它应付费用otheraccruedexpensespayable

~其它应付款otherpayables

应付购入远汇款forwardexchangecontractpayable

应付远汇款一外币forwardexchangecontractpayable-

foreigncurrencies

买卖远汇溢价premiumonforwardexchangecontract

应付土地房屋款payablesonlandandbuildingpurchased

应付设备款Payablesonequipment

其它应付款一关系人otherpayables-relatedparties

应付股利dividendpayable

应付红利bonuspayable

应付董监事酬劳compensationpayabletodirectorsand

supervisors

其它应付款-其它otherpayables-other

预收款项advancereceipts

预收货款salesrevenuereceivedinadvance

预收收入revenuereceivedinadvance

其它预收款otheradvancereceipts

一年或一营业周期内到期长期负债long-termliabilities

-currentportion

一年或一营业周期内到期公司债corporatebondspayable

-currentportion

一年或一营业周期内到期长期借款long-termloans

payable-currentportion

一年或一营业周期内到期长期应付票据及款项long-term

notesandaccountspayableduewithinoneyearorone

operatingcycle

一年或一营业周期内到期长期应付票据及款项-关系人

long-termnotesandaccountspayablestorelated

parties-currentportion

其它一年或一营业周期内到期长期负债otherlong-term

lia-bilities-currentportion

~其它流动负债othercurrentliabilities

销项税额VATreceived(oroutputtax)

如需转载，请注明来自FanE『翻译中国』

http;//

暂收款temporaryreceipts

代收款receiptsundercustody

估计售后服务/保固负债estimatedwarrantyliabilities

递延所得税负债deferredincometaxliabilities

递延兑换利益deferredforeignexchangegain

业主(股东)

如需转载，请注明来自FanE『翻译中国』

http;〃往来ownerscurrentaccount

同业往来currentaccountwithothers

其它流动负债-其它othercurrentliabilities-others

长期负债long-termliabilities

应付公司债corporatebondspayable

应付公司债corporatebondspayable

应付公司债溢（折）

如需转载，请注明来自FanEF翻译中国』

http;〃价premium（discount）

如需转载，请注明来自FanEF翻译中国』

http;//oncorporatebondspayable

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一贯原则consistency

人名帐户personalaccount

工作底稿workingpaper

已承兑汇票accepteddraft/bill

已发行股本issuedcapital

己催缴股本called-upcapital

己缴股本paid-upcapital

已赎回票据retiredbill

欠付催缴股款callsinarrear

毛存现金cashinhand

毛利grossprofit

毛利率grossprofitratio/margin

毛损grossloss

日记簿journal

月结单monthlystatement

少量余额minoritybalance

分配allocation

分类帐ledger

公证文件noting

分摊apportionment

力口成mark-up

永久业权freehold

主要成本primecost

未催缴股本uncalledcapital

申请及分酉己applicationandallotment

目标条款objectclause

平价发行issuedatpar

出让人帐vendoraccount

自平self-balancing

自平分类帐self-balancingledger

自动转帐autopay

成本会计costaccounting

共同joint

存货记录簿stockrecords

存货周转率stockturnoverrate

存货帐stockaccount

年终盘点存货year-endstocktaking

企业个体businessentity

合伙企业partnership

在运品goodsintransit

在制品work-in-progress

呆帐baddebts

呆帐准备provisionforbaddebts

没收forfeiture

利息帐法interestaccountmethod

重置replacement

决算表finalaccounts

折扣栏discountcolumn

折旧depreciation

折旧帐法depreciationaccountmethod

折I日准备帐法depreciationprovisionaccountmethod

折价discount

非人名帐户impersonalaccount

抽取extract

固定资产fixedassets

长期负债long-termliabilities

法人legalperson

股本sharecapital

拒付票据dishonouredbill

股份share

或有负债contingentliability

所有权ownership

承兑acceptance

承兑人acceptor

法定股本authorisedcapital

股东主权shareholders,equity

股东资金shareholders*fund

受票人drawee

直线折旧法straight-linedepreciationmethod

直接工资directwages

直接原料directmaterial

直接费用directexpenses

股票sharecertificate

承销人consignee

承销清单accountsales

抵销set-offs

抵销性错误compensatingerror

定额制度imprestsystem

科目account

负债liabilities

信正:人trustee

按比例分配prorata

背书endorsement

持票人holder

盈余surplus

盈余分拨帐appropriationaccount

重点车巨数materiality

重估折旧法revaluationdepreciationmethod

借方debit

借项通知单debitnote

借项通知单（银行用）debitadvice

库存现金cashinhand

配比match

个别several

纯利netprofit

纯利率netprofitratio

记帐时借贷方互调completereversalofentries

特别原始簿specialbookoforiginalentry

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认讲意图offer

暂记帐户suspenseaccount

销货成本costofgoodssold

销货折扣discountsallowed

销货退回簿returnsinwardsbook

销货净额netsales

销货发票salesinvoice

销货簿salesjournal

调整adjustment

制造成本会计manufacturingaccount

数量表达及稳定货币量度quantifiabilityandstablemonetary

measure

随要随付payableondemand

余细surplusanddeficit

遗漏错误errorofomission

余额承上balancebroughtdown

余额承前balancebroughtforward

余额递减折I日法reducingbalancedepreciationmethod

余额转卜balancecarrieddown

历史成本historicalcost

担保还款佣金delcrederecommission

总分类帐generalledger

应付帐款分类帐creditorsledger,purchasesledger

应付帐款分类帐统制帐户creditorsledgercontrolaccount,

purchasesledgercontrolaccount

应收帐款分类帐debtorsledger,salesledger

应收帐款分类帐统制帐户debtorsledgercontrolaccount,

salesledgercontrolaccount

应计收益accruedincome

亏细deficit

购货折扣discountsreceived

购货退出簿returnsoutwardsbook

购货帐purchasesaccount

购货净额netpurchases

购货簿purchasesjournal

营业折扣tradediscount

购销帐tradingaccount

购销损益帐tradingandprofitandlossaccount

优先股preferenceshares

应付帐款赊帐期限creditperiodreceivedformtradecreditors

应付票据billpayable

应收帐款赊帐期限creditperiodallowedtotradedebtors

应收票据billreceivable

应计基石出accruedbasis

购买权option

偿债基金sinkingfund

营运资金比率workingcapitalratio

转让transfer

旧换新trade-in

稳健保守conservatism,prudence

簿记bookkeeping

继续经营goingconcern

变产帐realisationaccount

赎回资本准备金capitalredemptionreservefund

英汉会计词汇

accept接纳

acceptance承兑

accepteddraft/bill已承兑汇票

acceptor承兑人

account科目,帐户

accountfor说明

accountsales承销清单

accountingequation会计等式

accruedbasis应计基础

accruedincome应计收益

accumulatedfund累积基金

actualcost实际成本

adjustment调整

allocation分配

applicationandallotment申请及分酉己

apportionment分摊

appropriationaccount盈余分拨帐

articlesofassociation组织章程

assets资产

authorisedcapital法定股本

autopay自动转帐

baddebts呆帐

balancebroughtdown余额承上

balancebroughtforward余额承前

balancecarrieddown余额转下

balancesheet资产负债表

bankreconciliationstatement银行往来调节表

billofexchange,draft汇票

billpayable应付票据

billreceivable应收票据

bookoforiginalentry原始分录簿

bookkeeping簿记

businessentity企业个体

call催缴股款

called-upcapital己催缴股本

callsinarrear欠付催缴股款

capital资本

capitalemployed动用资金

capitalexpenditure资本支出

capitalredemptionreservefund赎回资本准备金

cashbook现金日记簿

cashdiscount现金折扣

cashinhand手存现金

closingstock期未存货

compensatingerror抵销性错误

completereversalofentries记帐时借贷方互调

conservatism稳健保守

consignee承销人

consignment寄销

consignmentaccount寄销帐

consignor寄销人

consistency一贯原则

contingentliability或有负债

contra对销

costaccounting成本会计

costofgoodssold销货成本

credit贷方

creditadvice贷项通知单（银行用）

creditnote贷项通知单

creditperiodallowedtotradedebtors应收帐款赊帐期限

creditperiodreceivedformtradecreditors应付帐款赊帐期限

creditor债权人

creditorsledger应付帐款分类帐

creditorsledgercontrolaccount应付帐款分类帐统制帐户

currentassets流动资产

currentliabilities流动负债

currentratio流动比率

debenture债券

debit借方

debitadvice借项通知单（银行用）

debitnote借项通知单

debtorsledger应收帐款分类帐

debtorsledgercontrolaccount应收帐款分类帐统制帐户

delcrederecommission担保还款佣金

deficit亏细

depreciation折旧

depreciationaccountmethod折旧帐法

depreciationprovisionaccountmethod折I日准备帐法

directexpenses直接费用

directmaterial直接原料

directwages直接工资

discount贴现，折价

discountsallowed销货折扣

discountcolumn折扣栏

discountsreceived购货折扣

discountingbillofexchange票据贝占现

discountingcharge贴现手续费

dishonouredbill拒付票据

double-entrybookkeeping复式簿记

draft汇票

drawee受票人

drawer发票人

drawings提用

drawingsaccount提款帐

endorsement背书

entershort截线

entity个体

errorofcommission帐名调乱错误

errorofomission遗漏错误

erroroforiginalentry原始分录错误

errorofprinciple原则性错误

expenses费用

extract抽取

facilityextent透支额度

factoryoverhead间接制造成本

finalaccounts决算表

finishedgoods制成品

fixedassets固定资产

floatingcharge流动抵押品

forfeiture没收

freehold永久业权

generalbookoforiginalentry普通原始簿

generaljournal日记簿

generalledger总分类帐

goingconcern继续经营

goodsintransit在运品

goodsrepossessedvalue资产收回价值

goodssentonconsignmentaccount货物寄销帐

goodwill商誉

grossloss毛损

grossprofit毛利

grossprofitratio毛利率

hirepurchase租购

hirer租购公司

historicalcost历史成本

holder持票人

honourthebillofexchange结算票据

impersonalaccount非人名帐户

imprestsystem定额制度

incomedetermination损益计算

indirectexpenses间接费用

indirectmaterial间接原料

indirectwages间接工资

interestaccountmethod利息帐法

interestsuspenseaccountmethod预计禾息帐法

invoice发票

issuedatpar平价发行

issuedatpremium溢价发行

issuedcapital已发行股本

joint共同

jointventure短期合营

jointventureaccount短期合营帐

journal日记簿

ledger分类帐

legalperson法人

liabilities负债

liquidityratio速动比率

long-termliabilities长期负债

manufacturingaccount制」造成本会计

margin毛利率

mark-up力口成

match配比

materiality重点车巨数

memorandum备忘

memorandumjointventureaccount短期合营备忘帐

memorandumofassociation组织大纲

minoritybalance少量余额

monthlystatement月结单

netcurrentassets净流动资产

netloss净损失

netprofit纯利

netprofitratio纯利率

netpurchases购货净额

netsales销货净额

nominalaccount虚帐户

noting公证文件

notingcharges票据拒付手续费

objectclause目标条款

offer认讲意图

openingstock期初存货

openingentries开帐分录

option购买权

ordinaryshares普通股

overdr