财务管理会计英语专用词汇及术语中英文版.docx
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财务管理会计英语专用词汇及术语中英文版
会计科目英文
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 Bookkeeping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
Inestatement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
SecuritiesandExchangemission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 Disclosuredisclose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 Account帐户
会计英文（中英文对照）
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
1001现金Cash
1002银行存款Cashinbank
1009其他货币资金Othercashandcashequivalents
'100901外埠存款OthercityCashinbank
'100902银行本票Cashier'scheque
'100903银行汇票Bankdraft
'100904信用卡Creditcard
'100905信用证保证金L/CGuaranteedeposits
'100906存出投资款Refundabledeposits
1101短期投资Short-terminvestments
'110101股票Short-terminvestments-stock
'110102债券Short-terminvestments-corporatebonds
'110103基金Short-terminvestments-corporatefunds
'110110其他Short-terminvestments-other
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款Accountreceivable
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利Dividendreceivable
1122应收利息Interestreceivable
1131应收账款Accountreceivable
1133其他应收款Othernotesreceivable
1141坏账准备Baddebtreserves
1151预付账款Advancemoney
1161应收补贴款Coverdeficitbystatesubsidiesofreceivable
库存资产Inventories
1201物资采购Suppliespurchasing
1211原材料Rawmaterials
1221包装物Wrappage
1231低值易耗品Low-valueconsumptiongoods
1232材料成本差异Materialscostvariance
1241自制半成品Semi-Finishedgoods
1243库存商品Finishedgoods
1244商品进销差价Differencesbetweenpurchasingandsellingprice
1251委托加工物资Workinprocess-outsourced
1261委托代销商品Trusttoandsellthegoodsonamissionbasis
1271受托代销商品missionedandsellthegoodsonamissionbasis
1281存货跌价准备Inventoryfallingpricereserves
1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages
1301待摊费用Deferredandprepaidexpenses
长期投资Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
'140101股票投资Investmentonstocks
'140102其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
'140201债券投资Investmentonbonds
'140202其他债权投资Otherinvestmentonbonds
1421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
1431委托贷款Entrustloans
'143101本金Principal
'143102利息Interest
'143103减值准备Depreciationreserves
固定资产Fixedassets
1501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
1502累计折旧Accumulateddepreciation
1505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
1601工程物资Projectgoodsandmaterial
'160101专用材料Special-purposematerial
'160102专用设备Special-purposeequipment
'160103预付大型设备款Prepaymentsforequipment
'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate
1603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
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
无形资产Intangibleassets
1801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
1805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
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorine
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorine
'191101待处理流动资产损溢Waitdealintangibleassetslossorine
'191102待处理固定资产损溢Waitdealfixedassetslossorine
二、负债类Liability
短期负债Currentliability
2101短期借款Short-termborrowing
2111应付票据Notespayable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
2121应付账款Accountpayable
2131预收账款Depositreceived
2141代销商品款Proxysalegoodsrevenue
2151应付工资Accruedwages
2153应付福利费Accruedwelfarism
2161应付股利Dividendspayable
2171应交税金Taxpayable
'217101应交增值税valueaddedtaxpayable
'21710101进项税额WithholdingsonVAT
'21710102已交税金Payingtax
'21710103转出未交增值税UnpaidVATchangeover
'21710104减免税款Taxdeduction
'21710105销项税额SubstitutedmoneyonVAT
'21710106出口退税Taxreimbursementforexport
'21710107进项税额转出ChangeoverwithnoldingsonVAT
'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
'21710109转出多交增值税OverpaidVATchangeover
'21710110未交增值税UnpaidVAT
'217102应交营业税Businesstaxpayable
'217103应交消费税Consumptiontaxpayable
'217104应交资源税Resourcestaxpayable
'217105应交所得税Inetaxpayable
'217106应交土地增值税Incrementtaxonlandvaluepayable
'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable
'217108应交房产税Housingpropertytaxpayable
'217109应交土地使用税Tenuretaxpayable
'217110应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable
'217111应交个人所得税Personalinetaxpayable
2176其他应交款Otherfundinconformitywithpaying
2181其他应付款Otherpayables
2191预提费用Drawingexpenseinadvance
其他负债Otherliabilities
2201待转资产价值Pendingchangeroverassetsvalue
2211预计负债Anticipationliabilities
长期负债Long-termLiabilities
2301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
2311应付债券Bondspayable
'231101债券面值Facevalue,Parvalue
'231102债券溢价Premiumonbonds
'231103债券折价Discountonbonds
'231104应计利息Accruedinterest
2321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
2331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
2341递延税款Deferraltaxes
三、所有者权益类OWNERS'EQUITY
资本Capita
3101实收资本（或股本）Paid-upcapital（orstock）
实收资本Paicl-upcapital
实收股本Paid-upstock
3103已归还投资InvestmentReturned
公积
3111资本公积Capitalreserve
'311101资本（或股本）溢价Cpital（orStock）premium
'311102接受捐赠非现金资产准备Receivenon-cashdonatereserve
'311103股权投资准备Stockrightinvestmentreserves
'311105拨款转入Allocatesumschangeoverin
'311106外币资本折算差额Foreigncurrencycapital
'311107其他资本公积Othercapitalreserve
3121盈余公积Surplusreserves
'312101法定盈余公积Legalsurplus
'312102任意盈余公积Freesurplusreserves
'312103法定公益金Legalpublicwelfarefund
'312104储备基金Reservefund
'312105企业发展基金Enterpriseexpansionfund
'312106利润归还投资Profitscapitalizadonreturnofinvestment
利润Profits
3131本年利润Currentyearprofits
3141利润分配Profitdistribution
'314101其他转入Otherchangeoverin
'314102提取法定盈余公积Withdrawallegalsurplus
'314103提取法定公益金Withdrawallegalpublicwelfarefunds
'314104提取储备基金Withdrawalreservefund
'314105提取企业发展基金Withdrawalreserveforbusinessexpansion
'314106提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund
'314107利润归还投资Profitscapitalizedonreturnofinvestment
'314108应付优先股股利PreferredStockdividendspayable
'314109提取任意盈余公积Withdrawalothermonaccumulationfund
'314110应付普通股股利monStockdividendspayable
'314111转作资本（或股本）的普通股股利monStockdividendschangetoassets（orstock）
'314115未分配利润Undistributedprofit
四、成本类Cost
4101生产成本Costofmanufacture
'410101基本生产成本Basecostofmanufacture
'410102辅助生产成本Auxiliarycostofmanufacture
4105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Conference
加班餐费Specialduties
市内交通费Businesstraveling
通讯费Correspondence
电话费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Transportation
保险费Insurancepremium
支付手续费mission
杂费Sundrycharges
折旧费Depreciationexpense
机物料消耗Articleofconsumption
劳动保护费Laborprotectionfees
季节性停工损失Lossonseasonalitycessation
4107劳务成本Servicecosts
五、损益类Profitandloss
收入Ine
业务收入OPERATINGINE
5101主营业务收入Primeoperatingrevenue
产品销售收入Salesr
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