财务专业术语中英文对照表修订版文档格式.docx
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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
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?
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
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t
Special-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
着作权?
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
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?
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
提取企业发展基金
Withdrawalreserveforbusinessexpansion
提取职工奖励及福利基金
Withdrawalstaffandworkers'
bonusandwelfarefund
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
电话费?
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?
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
杂费?
Sundrycharges
折旧费?
Depreciationexpense
机物料消耗?
Articleofconsumption
劳动保护费?
Lab
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