常用会计词汇英译汉

常用会计词汇英译汉
常用会计词汇英译汉

常用会计词汇英译汉

常用会计词汇英译汉

accept 接纳

acceptance 承兑

accepted draft/bill 已承兑汇票acceptor 承兑人

account 科目,帐户

account for 说明

account sales 承销清单accounting equation 会计等式accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本

adjustment 调整

allocation 分配

application and allotment 申请及分配apportionment 分摊

appropriation account 盈余分拨帐

articles of association 组织章程

assets 资产

authorised capital 法定股本

autopay 自动转帐

bad debts 呆帐

balance brought down 余额承上

balance brought forward 余额承前balance carried down 余额转下

balance sheet 资产负债表

bank reconciliation statement 银行往来调

节表

bill of exchange, draft 汇票

bill payable 应付票据

bill receivable 应收票据

book of original entry 原始分录簿

bookkeeping 簿记

business entity 企业个体

call 催缴股款

called-up capital 己催缴股本

calls in arrear 欠付催缴股款

capital 资本

capital employed 动用资金

capital expenditure 资本支出

capital redemption reserve fund 赎回资本准备金

cash book 现金日记簿

cash discount 现金折扣

cash in hand 手存现金

closing stock 期未存货

compensating error 抵销性错误

complete reversal of entries 记帐时借贷方互调

conservatism 稳健保守

consignee 承销人

consignment 寄销

consignment account 寄销帐

consignor 寄销人

consistency 一贯原则

contingent liability 或有负债

contra 对销

cost accounting 成本会计

cost of goods sold 销货成本

credit 贷方

credit advice 贷项通知单(银行用)

credit note 贷项通知单

credit period allowed to trade debtors 应收帐款赊帐期限

credit period received form trade creditors 应付帐款赊帐期限

creditor 债权人

creditors ledger 应付帐款分类帐

creditors ledger control account 应付帐款分类帐统制帐户

current assets 流动资产

current liabilities 流动负债

current ratio 流动比率

debenture 债券

debit 借方

debit advice 借项通知单(银行用)

debit note 借项通知单

debtors ledger 应收帐款分类帐

debtors ledger control account 应收帐款分类帐统制帐户

del credere commission 担保还款佣金

deficit 亏绌

depreciation 折旧

depreciation account method 折旧帐法

depreciation provision account method 折旧准备帐法

direct expenses 直接费用

direct material 直接原料

direct wages 直接工资

discount 贴现,折价

discounts allowed 销货折扣

discount column 折扣栏

discounts received 购货折扣discounting bill of exchange 票据贴现discounting charge 贴现手续费dishonoured bill 拒付票据

double-entry bookkeeping 复式簿记draft 汇票

drawee 受票人

drawer 发票人

drawings 提用

drawings account 提款帐

endorsement 背书

enter short 截线

entity 个体

error of commission 帐名调乱错误error of omission 遗漏错误

error of original entry 原始分录错误error of principle 原则性错误expenses 费用

extract 抽取

facility extent 透支额度

factory overhead 间接制造成本

final accounts 决算表

finished goods 制成品

fixed assets 固定资产

floating charge 流动抵押品

forfeiture 没收

freehold 永久业权

general book of original entry 普通原始簿

general journal 日记簿

general ledger 总分类帐

going concern 继续经营

goods in transit 在运品

goods repossessed value 资产收回价值

goods sent on consignment account 货物寄销帐

goodwill 商誉

gross loss 毛损

gross profit 毛利

gross profit ratio 毛利率

hire purchase 租购

hirer 租购公司

historical cost 历史成本

holder 持票人

honour the bill of exchange 结算票据

impersonal account 非人名帐户

imprest system 定额制度

income determination 损益计算

indirect expenses 间接费用

indirect material 间接原料

indirect wages 间接工资

interest account method 利息帐法

interest suspense account method 预计利息帐法

invoice 发票

issued at par 平价发行

issued at premium 溢价发行

issued capital 已发行股本

joint 共同

joint venture 短期合营

joint venture account 短期合营帐journal 日记簿

ledger 分类帐

legal person 法人

liabilities 负债

liquidity ratio 速动比率

long-term liabilities 长期负债manufacturing account 制造成本会计margin 毛利率

mark-up 加成

match 配比

materiality 重点钜数

memorandum 备忘

memorandum joint venture account 短期合营备忘帐

memorandum of association 组织大纲

minority balance 少量余额

monthly statement 月结单

net current assets 净流动资产

net loss 净损失

net profit 纯利

net profit ratio 纯利率

net purchases 购货净额

net sales 销货净额

nominal account 虚帐户

noting 公证文件

noting charges 票据拒付手续费object clause 目标条款

offer 认讲意图

opening stock 期初存货opening entries 开帐分录option 购买权

ordinary shares 普通股overdraft 透支

overhead 间接费用

ownership 所有权

paid-up capital 己缴股本

par value 票面值

partnership 合伙企业

patent 专利权

payable on demand 随要随付

personal account 人名帐户

petty cash book 零用现金簿

petty cash voucher 零用现金凭单posting 过帐

preference shares 优先股premium 溢价

prepaid expenses 预付费用

prime cost 主要成本

pro rata 按比例分配

profit and loss account 损益帐proprietor 资本主

provision for bad debts 呆帐准备prudence 稳健保守

purchases account 购货帐purchases journal 购货簿

purchases ledger 应付帐款分类帐

purchases ledger control account 应付帐款分类帐统制帐户

quantifiability and stable monetary measure 数量表达及稳定货币量度

quit concern 停止经营

real account 实帐户

realisation account 变产帐

receipts and payments account 现金收支帐

receipt in advance 预取收益

recurrent item 经常性项目

reducing balance depreciation method 余额递减折旧法

replacement 重置

retired bill 已赎回票据

returns inwards book 销货退回簿

return on capital employed 资本报酬率

returns outwards book 购货退出簿

revaluation depreciation method 重估折旧法

royalty 专利税

sales invoice 销货发票

sales journal 销货簿

sales ledger 应收帐款分类帐

sales ledger control account 应收帐款分类帐统制帐户

set-offs 抵销

several 个别

share 股份

share capital 股本

share certificate 股票

shareholders'equity 股东主权

shareholders'fund 股东资金

self-balancing 自平

self-balancing ledger 自平分类帐

single-entry bookkeeping 单式簿记

sinking fund 偿债基金

special book of original entry 特别原始簿

statement 报表

stock account 存货帐

stock records 存货记录簿

stock turnover rate 存货周转率

straight-line depreciation method 直线折旧法

subsidiary account 补助分类帐

super profit 超额利润

surplus 盈余

surplus and deficit 余绌

suspense account 暂记帐户

trade discount 营业折扣

trade-in 旧换新

trading account 购销帐

trading and profit and loss account 购销损益帐

transfer 转让

trial balance 试算表

trustee 信讬人

uncalled capital 未催缴股本

vendor account 出让人帐

work-in-progress 在制品

working capital ratio 营运资金比率working paper 工作底稿

year-end stock taking 年终盘点存货

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英译汉中的反译法 在英译汉过程中,我们常常遇到这样一种情况,即原词所表达的并不是其字面意义,而是其字面意义的反义,或者说是对其字面意义的否定,可这种否定又往往不出现否定词,这种情况并不很少,给翻译工作带来很大的麻烦。 下面是常见的两个词组,请注意它们的汉语意思: ①riot police防暴警察(即anti-riot police,而不是暴乱的警察) ②crisis law反危机法案(即anti-crisis law) 这两个词组的翻译采用的就是反译法,译文都是其字面意辽的否定或反义,这样既表达了原文的真正含义,又符合汉语的表达习惯,使人一看就懂。 另外,英文报刊文章标题的翻译有时也采用反译法。如《中国日报》China Daily)1995年1月16日头版刊登一则新闻,题目是Inflation is target of bank’s new policy,主要说的是银行在1995年将来取有力措施制止通货膨胀。但题目的字面意思恰恰相反。因此我们在翻译时必须把inflation看成是anti-inflation,使之文题一致。这样的标题在英文报刊中比较常见,目的是为简练及醒目,我们在翻译时要格外注意,切勿望文生义。 再让我们来看看下面的例子: (1)Sidney Simon called the college grading system“archaic,prescientific,bureaucratic invention,",and“about as accurate as police estimates of crowds of peace marches.” 如果按字面翻译,这句话是这样的: 西德尼·西蒙称这种大学评级制度“是过时的,缺乏科学验证”,而且还是“官僚主义的产物”而且“简直同警察估计和平示威人数一样准确。” 既然前面已说了这个评级制度“过时无用,缺乏科学验证”,而且还是“官僚主义的产物”,后面又怎么能说它“准确”呢?这显然自相矛盾,西蒙所表达的真正含义绝非如此。 以上译文,忽略了说话人的语气。其实,西蒙是在抨击大学评级制度。他说话时,前面直接用了archaic,prescientific和bureaucratic几个贬义词,而后面的褒义词accurate实际上是一个反语。因为我们知道,警察在估计示威人数时只能说出大概,往往和实际人数出入很大,极不准确。所以说话人所表达的真正含义是not accurate,或inaccurate。这样,可理解成about as inaccurate,as police estimates of crowds of peace marches,译成汉语就是:“简直同警察估计和平示威人数一样不准确。”也就是把accurate反过来译,即反译。 以上例句是通过分析说话人的语气来采用反译法正确表达语义的。有的句子前面所表达的意思是否定的,但根据这个意思得出来的结论却是肯定的。为了使其真正含义不至于前后矛盾,我们也采取反译后面结论的方法。

英译汉篇章翻译2

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《翻译英译汉》word版

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经典英文段落翻译__英译汉15篇

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英语统考英译汉

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