财务专业术语中英文对照表修订版文档格式.docx

1、Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equat

2、ion 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash

3、flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰一.资产类? Assets流动资产?Current assets货币资金?Cash and ca

4、sh equivalents现金?Cash银行存款?Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque银行汇票 Bank draft信用卡?Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资?Short-term investments股票 Short-term investments - stock债券 Short-term investments - corp

5、orate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款?Account receivable应收票据?Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利?Dividend receivable应收利息?Interest receivable应收账款?其他应收款?Other notes r

6、eceivable坏账准备?Bad debt reserves预付账款?Advance money应收补贴款?Cover deficit by state subsidies of receivable库存资产? Inventories物资采购?Supplies purchasing原材料?Raw materials包装物?Wrappage低值易耗品?Low-value consumption goods材料成本差异 Materials cost variance自制半成品?Semi-Finished goods库存商品?Finished goods商品进销差价 Differences bet

7、ween purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用?Deferred and prepa

8、id expenses长期投资?Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds股权投资减值准备 Stock rights investment depreciation reserves其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation res

9、erves债权投资减值准备 Bcreditors rights investment depreciation reserves委托贷款?Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产?Fixed assets房屋?Building建筑物?Structure机器设备?Machinery equipment运输设备?Transportation facilities工具器具?Instruments and implement累计折旧?Accumulated depreciation固定资产减值准备 Fixed

10、assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves工程物资?Project goods and material专用材料 Special-purpose material专用设备 tSpecial-purpose equipmen预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implemen

11、t for fabricate在建工程?Construction-in-process安装工程?Erection works在安装设备?Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程?General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产?Intangible assets专利权?Patents非专利技术?Non-Patents

12、商标权?Trademarks, Trade names着作权?Copyrights土地使用权?Tenure商誉?Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income长期待摊费用Long-term defe

13、rred and prepaid expenses待处理流动资产损溢 Wait deal intangible assets loss or income二、负债类? Liability短期负债?Current liability短期借款?Short-term borrowing应付票据?Notes payable应付账款?Account payable预收账款?Deposit received代销商品款?Proxy sale goods revenue应付工资?Accrued wages应付福利费?Accrued welfarism应付股利?Dividends payable应交税金?Tax

14、 payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT change

15、over未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税?Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicl

16、e and vessel usage license plate tax（VVULPT） payable应交个人所得税 Personal income tax payable其他应交款?Other fund in conformity with paying其他应付款?Other payables预提费用?Drawing expense in advance其他负债?Other liabilities待转资产价值 Pending changerover assets value预计负债?Anticipation liabilities长期负债?Long-term Liabilities长期借款

17、?Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券?Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款?Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-t

18、erm account payable due within one year一年后到期的长期应付 Long-term account payable over one year专项应付款?Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款?Deferral taxes 三、所有者权益类 OWNERS EQUITY资本?Capita实收资本（或股本） Paid-up capital（or stoc

19、k）实收资本?Paicl-up capital实收股本?Paid-up stock已归还投资?Investment Returned资本公积?Capital reserve资本（或股本）溢价 Cpital（or Stock） premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入?Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积?S

20、urplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金Legal public welfare fund储备基金?Reserve fund企业发展基金Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润?Profits本年利润?Current year profits利润分配?Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal

21、surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payabl

22、e转作资本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）未分配利润 Undistributed profit 四、成本类?Cost生产成本?Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用?Manufacturing overhead材料费?Materials管理人员工资 Executive Salaries奖金?Wages退职金?Retirement allowance补贴?Bonus外

23、保劳务费?Outsourcing fee福利费?Employee benefits/welfare会议费?Coferemce加班餐费?Special duties市内交通费?Business traveling通讯费?Correspondence电话费?水电取暖费?Water and Steam税费?Taxes and dues租赁费?Rent管理费?Maintenance车辆维护费?Vehicles maintenance油料费?培训费?Education and training接待费?Entertainment图书、印刷费 Books and printing运费?Transpotation保险费?Insurance premium支付手续费?Commission杂费?Sundry charges折旧费?Depreciation expense机物料消耗?Article of consumption劳动保护费?Lab