会计常用词汇中英文对照表

会计常用词汇中英文对照表

一、资产类Assets

流动资产Current assets

货币资金Cash and cash 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Cashier''s 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 - corporate 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Account receivable

其他应收款Other notes receivable

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 between 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 prepaid 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

债券投资Investment on bonds

其他债权投资Other investment on bonds

长期投资减值准备Long-term investments depreciation reserves

股权投资减值准备Stock rights investment depreciation reserves

债权投资减值准备Bcreditor''s 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 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Special-purpose equipment

预付大型设备款Prepayments for equipment

为生产准备的工具及器具Preparative instruments and implement 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

商标权Trademarks, Trade names

著作权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

待处理财产损溢Wait deal assets loss or income

待处理流动资产损溢Wait deal intangible assets loss or income

待处理固定资产损溢Wait deal fixed assets loss or income

accountant genaral 会计主任

account balancde 结平的帐户

account bill 帐单

account books 帐

account classification 帐户分类

account current 往来帐

account form of balance sheet 帐户式资产负债表

account form of profit and loss statement 帐户式损益表

account payable 应付帐款

account receivable 应收帐款

account of payments 支出表

account of receipts 收入表

account title 帐户名称，会计科目

accounting year 或financial year 会计年度

accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific

time periods ,typically one year（通常是一年)

资产负债表：balance sheet 可以不大写b

利润表：income statements (or statements of income)

利润分配表：retained earnings

现金流量表：cash flows

二、负债类Liability

短期负债Current liability

短期借款Short-term borrowing

应付票据Notes payable

银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance

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 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 changeover

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Vehicle 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-term 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

所有者权益类OWNERS'' EQUITY

资本Capita

实收资本(或股本) Paid-up capital(or stock)

实收资本Paicl-up capital

实收股本Paid-up stock

已归还投资Investment Returned

公积

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Surplus 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 surplus

提取法定公益金Withdrawal legal public welfare funds

提取储备基金Withdrawal reserve fund

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

利润归还投资Profits capitalizad on return of investment

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 payable

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

三、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Correspondence

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Vehicles maintenance

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Labor protection fees

季节性停工损失Loss on seasonality cessation

劳务成本Service costs

四、损益类Profit and loss

收入Income

业务收入OPERATING INCOME

主营业务收入Prime operating revenue

产品销售收入Sales revenue

服务收入Service revenue

其他业务收入Other operating revenu材料销售Sales materials 代购代售

包装物出租Wrappage lease

出让资产使用权收入Remise right of assets revenue

返还所得税Reimbursement of income tax

其他收入Other revenue

投资收益Investment income

短期投资收益Current investment income

长期投资收益Long-term investment income

计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue

国家扶持补贴收入Subsidize revenue from country

其他补贴收入Other subsidize revenue

营业外收入NON-OPERATING INCOME

非货币性交易收益Non-cash deal income

现金溢余Cash overage

处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets

固定资产盘盈Fixed assets inventory profit

罚款净收入Net amercement income

支出Outlay

业务支出Revenue charges

主营业务成本Operating costs

产品销售成本Cost of goods sold

服务成本Cost of service

主营业务税金及附加Tax and associate charge

营业税Sales tax

消费税Consumption tax

城市维护建设税Tax for maintaining and building cities

资源税Resources tax

土地增值税Increment tax on land value

5405 其他业务支出Other business expense

销售其他材料成本Other cost of material sale

其他劳务成本Other cost of service

其他业务税金及附加费Other tax and associate charge

费用Expenses

营业费用Operating expenses

代销手续费Consignment commission charge

运杂费Transpotation

保险费Insurance premium

展览费Exhibition fees

广告费Advertising fees

管理费用Adminisstrative expenses

职工工资Staff Salaries

修理费Repair charge

低值易耗摊销Article of consumption

办公费Office allowance

差旅费Travelling expense

工会经费Labour union expenditure

研究与开发费Research and development expense

福利费Employee benefits/welfare

职工教育经费Personnel education

待业保险费Unemployment insurance

劳动保险费Labour insurance

医疗保险费Medical insurance

会议费Coferemce

聘请中介机构费Intermediary organs

咨询费Consult fees

诉讼费Legal cost

业务招待费Business entertainment

技术转让费Technology transfer fees

矿产资源补偿费Mineral resources compensation fees

排污费Pollution discharge fees

房产税Housing property tax

车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax

印花税Stamp tax

财务费用Finance charge

利息支出Interest exchange

汇兑损失Foreign exchange loss

各项手续费Charge for trouble

各项专门借款费用Special-borrowing cost

营业外支出Nonbusiness expenditure

捐赠支出Donation outlay

减值准备金Depreciation reserves

非常损失Extraordinary loss

处理固定资产净损失Net loss on disposal of fixed assets

出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss

债务重组损失Loss on arrangement

罚款支出Amercement outlay

所得税Income tax

以前年度损益调整Prior year income adjustment

会计账目用语

对账单，结单

statement of account

往来账户，活期存款账户，流通账

account current

经常账户

current account

销货账

account sales

两人共有之银行账户

joint account

应收[未清]账款；未付账单，未结算账目

outstanding account

贷方账项

credit account

借方账项

debtor account

account payable

应收账

account receivable

新交易||新账

new account

未决账||老账

old account

现金账

cash account

流水账

running account

暂记账||未定账

suspense account

逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户

sundry account

详细账单||明细表

detail account

坏账

bad account

会计项目

title of account

会计薄||账薄

account-book

营业报告书||损益计算表

account of business||business report 借贷细账||交验账

account rendered

account stated

与... 银行开立一户头

to open an account with

与……继续交易，与……有账务往来

to keep account with

继续记账

to keep account

与……有交易

to have an account with

作成会计账||有往来账项

to make out an account with

清算||清理债务

to make up an account

与……停止交易

to close one's account with

结账

to close an account

请求付账

to ask an account||to demand an account

结清差额

to balance the account with

清算

to settle an account||to liquidate an account||to square an account 审查账目||监查账目

to audit an account

检查账目

to examine an account

转入A的账户

to charge the amount to A's account

to pay on account

代理某人||为某人

on one's account||on account of one

为自己计算||独立账目

on one's own account

由某人收益并负风险

on one's account and risk||for one's account and risk 由某人负担

for one's account||for account of one

按某人指示||列入某人账户

by order and for account of one

列入5月份账目

for May account

报账

render an account

会计: 支票用语

支票薄cheque book

支票陈票人cheque drawer

持票人cheque holder

不记名支票cheque to bearer/bearer cheque

记名支票/认人支票cheque to order

到期支票antedated cheque

未到期支票postdated cheque

保付支票certified cheque

未获兑现支票，退票returned cheque

横线支票crossed cheque

普通横线general crossing

特别横线special crossing

空白支票blank cheque

失效支票，过期支票stale cheque

普通支票open cheque

打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount

加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges

支票换现金/兑现to cash a cheque

清理票款to clear a cheque

保证兑现to certify a cheque

填写支票数额to fill up a cheque

支票上划线to cross a cheque

开发支票to make out a cheque

签发支票，开立支票to draw a cheque/to issue a cheque

透支支票to overdraw a cheque

背书支票to endorse a cheque

请付票款/清付票款to pay a cheque/to honour a cheque

支票退票to dishonour a cheque

拒付支票to refuse a cheque

拒付支票to stop payment of a cheque

提示要求付款to present for payment

见票即付持票人payable to bearer

支付指定人payable to order

已过期/无效out of date/stale

请给出票人R/D/refer to drawer

存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds

文字与数字不一致words and figures differ

支票交换时间已过account closed

更改处应加盖印章alterations require initials

交换时间已过effects not cleared

停止付款payment stopped

支票毁损cheque mutilated

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 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 损益表