最全会计专业术语中英文对照文档格式.docx
《最全会计专业术语中英文对照文档格式.docx》由会员分享，可在线阅读，更多相关《最全会计专业术语中英文对照文档格式.docx（33页珍藏版）》请在冰豆网上搜索。
保证付款delcredere
付款topay/tomakepayment/tomakeeffectpayment
结帐tosettle/tomakesettlement/tomakeeffectsettlement/tosquare/tobalance
支出/付款todefray/todisburse
结清toclearoff/topyaoff
请求付款toaskforpayment/torequestpayment
恳求付帐tosolicitpayment
拖延付款todeferpayment/todelaypayment
付款被拖延tobeinarrearswithpayment
还债todischarge
迅速付款topaypromptly
付款相当迅速topaymoderatelywell/topayfairlywell/tokeeptheengagementsregularly
付款相当慢topayslowly/totakeextendedcredit
付款不好topaybadly/tobegenerallyinarrearwithpayments
付款颇为恶劣topayverybadly/toneverpayunlessforced
拒绝付款torefusepayment/torefusetopay/todishonourabill
相信能收到款项Weshalllooktoyouforthepayment/Weshalldependuponyouforthepayment/Weexpectpaymentfromyou
惠请付款kindlypaytheamount/pleaseforwardpayment/pleaseforwardacheque。
我将不得不采取必要步骤运用法律手段收回该项货款
Ishallbeobligedtotakethenecessarystepstolegallyrecovertheamount./Ishallbecompelledtotakestepstoenforcepayment.
惠请宽限letthematterstandovertillthen。
/allowmeashortextensionoftime。
/Kindlypostponethetimeforpaymentalittlelonger。
索取利息tochargeinterest
附上利息todrawinterest/tobearinterest/toallowinterest
生息toyieldinterest
生息3%toyield3%
存款todepositinabank/toputinabank/toplaceondeposit/tomakedeposit
在银行存款tohavemoneyinabank/tohaveabankaccount/tohavemoneyondeposit
向银行提款towithdrawone‘sdepositfromabank
换取现金toconvertintomoney/toturnintocash/torealize
折扣用语
从价格打10％的折扣
tomakeadiscountof10%offtheprice/tomake10％discountofftheprice
打折扣购买tobuyatadiscount
打折扣出售tosellatadiscount
打折扣-让价toreduce/tomakeareduction
减价todeduct/tomakeadeduction
回扣torebate
现金折扣cashdiscount
货到付款/现金提货cashondeliver（C.O。
D.）
货到付现款cashonarrival
即时付款promptcash
净价/最低价格付现netcash
现金付款readycash
即期付款spotcash/cashdown/cashonthenail
凭单据付现款cashagainstdocuments
凭提单付现款cashagainstbillsoflading
承兑交单documentsagainstacceptance（D/A）
付款交单documentsagainstpayment（D/P）
折扣例文
除非另有说明，30日后全额付现，如有错误,请立即通知。
Netcash30daysunlessspecifiedotherwise.Advisepromptlyifincorrect。
付款条件：
30日后全额付现，10日后付现打2%折扣,过期后付款时,加上利率为6%的利息。
Terms，netcash30days，or,less2％10days.Interestchargedattherateof6％aftermaturity.
月底后10日后付现2％折扣，现在付现3%折扣，否则，全额付现.
Terms:
2％,10daysE。
O。
M.，or3%cash，otherwisestrictlynet.
支票用语
支票薄chequebook
支票陈票人chequedrawer
持票人chequeholder
不记名支票chequetobearer/bearercheque
记名支票/认人支票chequetoorder
到期支票antedatedcheque
未到期支票postdatedcheque
保付支票certifiedcheque
未获兑现支票，退票returnedcheque
横线支票crossedcheque
普通横线generalcrossing
特别横线specialcrossing
空白支票blankcheque
失效支票，过期支票stalecheque
普通支票opencheque
打10％折扣的10000元支票，（即9000元）achequefor$10，000，less10％discount
加10%费用的10000元支票,（即11000元）achequefor$10，000,plus10%charges
支票换现金/兑现tocashacheque
清理票款toclearacheque
保证兑现tocertifyacheque
填写支票数额tofillupacheque
支票上划线tocrossacheque
开发支票tomakeoutacheque
签发支票，开立支票todrawacheque/toissueacheque
透支支票tooverdrawacheque
背书支票toendorseacheque
请付票款/清付票款topayacheque/tohonouracheque
支票退票todishonouracheque
拒付支票torefuseacheque
拒付支票tostoppaymentofacheque
提示要求付款topresentforpayment
见票即付持票人payabletobearer
支付指定人payabletoorder
已过期/无效outofdate/stale
请给出票人R/D/refertodrawer
存款不足N/S/N.S。
F。
/notsufficientfunds/I/F/insufficientfunds
文字与数字不一致wordsandfiguresdiffer
支票交换时间已过accountclosed
更改处应加盖印章alterationsrequireinitials
交换时间已过effectsnotcleared
停止付款paymentstopped
支票毁损chequemutilated
中国会计科目的中英文对照
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/CGuaranteedeposits
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Interestreceivable
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
债券投资Investmentonbonds
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Special—purposeequipment
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
待处理流动资产损溢Waitdealintangibleassetslossorincome
待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类Liability
短期负债Currentliability
短期借款Short-termborrowing
应付票据Notespayable
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Resourcestaxpayable
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P
升级会员 