最全会计专业术语中英文对照.docx
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最全会计专业术语中英文对照
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付款用语
付款方法modeofpayment
现金付款paymentbycash/cashpayment/paymentbyreadycash
以支票支付paymentbycheque
以汇票支付paymentbybill
以物品支付paymentinkind
付清/支付全部货款paymentinfull/fullpayment
支付部分货款/分批付款paymentinpart/partpayment/partialpayment
记帐付款/会计帐目内付款paymentonaccount
定期付款paymentonterm
年分期付款annualpayment
月分期付款monthlypayment/monthlyinstalment
延滞付款paymentinarrear
预付货/先付paymentinadvance/prepayment
延付货款deferredpayment
立即付款promptpayment/immediatepayment
暂付款suspensepayment
延期付款delayinpayment/extensionofpayment
支付票据paymentbill
名誉支付/干与付款paymentforhonour/paymentbyintervention
结帐/清算/支付settlement
分期付款instalment
滞付/拖欠/尾数款未付arrears
特许拖延付款日daysofgrace
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.
付款条件：
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
待处理财产损溢Waitdealassetslossorincome
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
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
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
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