会计英语术语.docx

1、会计英语术语会计英语术语国际会计术语英汉对照 Account 帐户Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate

2、Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益

3、表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 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 an

4、d 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 equation 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 Fin

5、ancial 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 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

6、 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 门面粉饰原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hi

7、rer个体 entity差额承上 balance brought down差额承前 balance brought forward 差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金

8、capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor 寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of exchange组织大纲 memorandum of association组织章程 articles of assoc

9、iation商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawings提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股

10、 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘帐 memorandum joint venture account结算票据 honour the bill of e

11、xchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accounting equation损益帐 profit and loss

12、 account损益计算 income determination过帐 posting资产 assets资产负债表 balance sheet资产收回价值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium 催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished go

13、ods汇票 bill of exchange, draft实际成本 actual cost截线 enter short其它资产 other assets 递延资产 deferred assets 债券发行成本 deferred bond issuance costs 长期预付租金 long-term prepaid rent 长期预付保险费 long-term prepaid insurance 递延所得税资产 deferred income tax assets 预付退休金 prepaid pension cost 其它递延资产 other deferred assets 闲置资产 idle

14、 assets 闲置资产 idle assets 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 长期应收票据 long-term notes receivable 长期应收帐款 long-term accounts receivable 催收帐款 overdue receivables 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 其它长期应收款项 other long-term re

15、ceivables 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 出租资产 assets leased to others 出租资产 assets leased to others 出租资产 -重估增值 assets leased to others - incremental value from revaluation 累积折旧 -出租资产 accumulated depreciation - assets leased

16、 to others 存出保证金 refundable deposit资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 保留盈余(或累积亏损)如需转载，请注明来自FanE翻译中国http;/ retained earnings (accumulated deficit)如需转载，请注明来自FanE翻译中国http;/ 法定盈余公积 legal reserve 法定盈余公积 legal reserve 特别盈余公积 special reserve 意外损失准备 contingency reserve 改良

17、扩充准备 improvement and expansion reserve 偿债准备 special reserve for redemption of liabilities 其它特别盈余公积 other special reserve 未分配盈余(或累积亏损)如需转载，请注明来自FanE翻译中国http;/ retained earnings-inappropriate (or accumulated deficit)如需转载，请注明来自FanE翻译中国http;/ 累积盈亏 accumulated profit or loss 前期损益调整 prior period adjustmen

18、ts 本期损益 net income or loss for current period杂项资产 miscellaneous assets 受限制存款 certificate of deposit - restricted 杂项资产 -其它 miscellaneous assets - other 负债 liabilities 流动负债 current liabilities 短期借款 short-term borrowings(debt)如需转载，请注明来自FanE翻译中国http;/ 银行透支 bank overdraft 银行借款 bank loan 短期借款 -业主 short-te

19、rm borrowings - owners 短期借款 -员工 short-term borrowings - employees 短期借款 -关系人 short-term borrowings- related parties 短 期借款 -其它 short-term borrowings - other 应付短期票券 short-term notes and bills payable 应付商业本票 commercial paper payable 银行承兑汇票 bank acceptance 其它应付短期票券 other short-term notes and bills payabl

20、e 应付短期票券折价 discount on short-term notes and bills payable 应付票据 notes payable 应付票据 notes payable 应付票据 -关系人 notes payable - related parties 其它应付票据 other notes payable 应付帐款 accounts pay able应付帐款 -关系人 accounts payable - related parties 应付所得税 income taxes payable 应付所得税 income tax payable 应付费用 accrued exp

21、enses 应付薪工 accrued payroll 应付租金 accrued rent payable 应付利息 accrued interest payable 应付营业税 accrued VAT payable 应付税捐 -其它 accrued taxes payable- other 其它应付费用 other accrued expenses payable 其它应付款 other payables 应付购入远汇款 forward exchange contract payable 应付远汇款 -外币 forward exchange contract payable - foreig

22、n currencies买卖远汇溢价 premium on forward exchange contract 应付土地房屋款 payables on land and building purchased 应付设备款 Payables on equipment 其它应付款 -关系人 other payables - related parties 应付股利 dividend payable 应付红利 bonus payable 应付董监事酬劳 compensation payable to directors and supervisors 其它应付款 -其它 other payables

23、- other 预收款项advance receipts 预收货款 sales revenue received in advance预收收入 revenue received in advance 其它预收款 other advance receipts 一年或一营业周期内到期长期负债 long-term liabilities -current portion 一年或一营业周期内到期公司债 corporate bonds payable - current portion 一年或一营业周期内到期长期借款 long-term loans payable - current portion 一

24、年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 其它流动负债 other current liabilities 销

25、项税额 VAT received(or output tax)如需转载，请注明来自FanE翻译中国http;/ 暂收款 temporary receipts 代收款 receipts under custody 估计售后服务/保固负债 estimated warranty liabilities 递延所得税负债 deferred income tax liabilities 递延兑换利益 deferred foreign exchange gain 业主(股东)如需转载，请注明来自FanE翻译中国http;/往来 owners current account 同业往来 current acco

26、unt with others 其它流动负债-其它 other current liabilities - others 长期负债 long-term liabilities 应付公司债 corporate bonds payable 应付公司债 corporate bonds payable 应付公司债溢(折)如需转载，请注明来自FanE翻译中国http;/价 premium(discount)如需转载，请注明来自FanE翻译中国http;/ on corporate bonds payable（本文已被浏览 2355 次）一贯原则 consistency人名帐户 personal acco

27、unt工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余额 minority balance分配 allocation分类帐 ledger公

28、证文件 noting分摊 apportionment 加成 mark-up 永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 application and allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover ra

29、te存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciation account meth

30、od折旧准备帐法 depreciation provision account method折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorised capital股东主权 shareholdersequity股东资金 shareholdersfund受票人 drawee直线折旧法 straight-line depreciation method直接工资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest