国际会计英语术语.docx

国际会计英语术语.docx

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国际会计英语术语

国际会计英语术语

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

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

名调乱错误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

票据贴现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allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables

出租资产assetsleasedtoothers

出租资产assetsleasedtoothers

出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation

累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers

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）

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法定盈余公积legalreserve

法定盈余公积legalreserve

特别盈余公积specialreserve

意外损失准备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）

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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）

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银行透支bankoverdraft

银行借款bankloan

短期借款-业主short-termborrowings-owners

短期借款-员工short-termborrowings-employees

短期借款-关系人short-termborrowings-relatedparties

短期借款-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-termnotesandbillspayable

应付短期票券折价discountonshort-termnotesandbillspayable

应付票据notespayable

应付票据notespayable

应付票据-关系人notespayable-relatedparties

其它应付票据othernotespayable

应付帐款accountspayable

应付帐款-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-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-关系人otherpayables-relatedparties应付股利dividendpayable

应付红利bonuspayable

应付董监事酬劳compensationpayabletodirectorsandsupervisors

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-termloanspayable-currentportion

一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle

一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion

其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion

~其它流动负债othercurrentliabilities

销项税额VATreceived（oroutputtax）

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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』

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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FanE『翻译中国』

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如需转载，请注明来自FanE『翻译中国』

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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

加成mark-up

永久业权freehold

主要成本primecost

未催缴股本uncalledcapital

申请及分配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

折旧准备帐法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

信讬人trustee

按比例分配prorata

背书endorsement

持票人holder

盈余surplus

盈余分拨帐appropriationaccount

重点钜数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quantifiabilityandstablemonetarymeasure

随要随付payableondemand

余绌surplusanddeficit

遗漏错误errorofomission

余额承上balancebroughtdown

余额承前balancebroughtforward

余额递减折旧法reducingbalancedepreciationmethod

余额转下balancecarrieddown

历史成本historicalcost

担保还款佣金delcrederecommission

总分类帐