会计词汇中英文对照
A股代码
A-share stock code
A股简称
A-share ticker
A股上市地
Place of A-share listing
B股代码
B-share stock code
B股简称
B-share ticker
B股上市地
Place of B-share listing
保单红利支出
Policyholder dividend expense
保户储金及投资款
Deposits from policyholders
保户储金及投资款净增加额
Net increase in deposits from policyholders 保户质押贷款
Policy pledge loans
保险合同准备金
Insurance contract reserves
保险业务收入
Income from insurance business
财务费用
Financial expenses
拆出资金
Loans to banks and other financial institutions
拆入资金
Placements from banks and other financial institutions
拆入资金净增加额
Net increase in placements from banks and other financial institutions
产品的毛利率
Gross profit margin of the product
产品的毛利率比上年增减百分比
Year-on-year increase or decrease in gross profit margin of the product (%)
产品的营业成本
Operating cost of the product
产品的营业成本比上年增减百分比
Year-on- year increase or decrease in operating cost of the product (%)
产品的营业收入
Operating revenue of the product
产品的营业收入比上年增减百分比
Year-on-year increase or decrease in operating revenue of the product (%)
产品名称
Name of product
长期待摊费用
Long-term prepaid expenses
长期股权投资
Long-term equity investment
长期股权投资减值准备本期计提额
Long-term equity investments depreciation reserves withdrawn during the period
长期股权投资减值准备本期转回额
Reversals of long-term equity investments depreciation reserves of the period
长期股权投资减值准备本期转销额
Long-term equity investments depreciation reserves written off during the period
长期股权投资减值准备项
Long-term equity investments depreciation reserves (Abstract)
长期股权投资减值准备增减变动项
Increase / (Decrease) of Long-term equity investments depreciation reserves (Abstract)
长期股权投资减值准备账面余额
Book balance of long-term equity investments depreciation reserves
长期健康险责任准备金
Long-term health insurance policyholders' reserves
长期借款
Long-term borrowings
长期应付款
Long-term payables
长期应收款
Long-term receivables
偿还债务支付的现金
Cash repayments of amounts borrowed
成熟生产性生物资产减值准备本期计提额
Mature productive biological assets depreciation reserves withdrawn during the period
成熟生产性生物资产减值准备本期转回额
Reversals of mature productive biological assets depreciation reserves during the
period
成熟生产性生物资产减值准备本期转销额
Mature productive biological assets depreciation reserves written off during the period
成熟生产性生物资产减值准备项
Mature productive biological assets depreciation reserves (Abstract)
成熟生产性生物资产减值准备增减变动项
Increase / (Decrease) of Mature productive biological assets depreciation reserves (Abstract)
成熟生产性生物资产减值准备账面余额
Book balance of mature productive biological assets depreciation reserves
持有至到期投资
Held-to-maturity investments
持有至到期投资减值准备本期计提额
Held-to-maturity investments depreciation reserves withdrawn during the period
持有至到期投资减值准备本期转回额
Reversals of held-to-maturity investments depreciation reserves during the period
持有至到期投资减值准备本期转销额
Held-to-maturity investments depreciation reserves written off during the period
持有至到期投资减值准备项
Held-to-maturity investments depreciation reserves (Abstract)
持有至到期投资减值准备增减变动项
Increase / (Decrease) of Held-to-maturity investments depreciation reserves (Abstract)
持有至到期投资减值准备账面余额
Book balance of held-to-maturity investments depreciation reserves
筹资活动产生的现金流量
Cash flows from financing activities (Abstract)
筹资活动产生的现金流量净额
Net cash flows from financing activities
筹资活动现金流出金额
Cash outflows from financing activities
筹资活动现金流入金额
Cash inflows from financing activities
处置固定资产和无形资产和其他长期资产收回的现金净额
Net cash from disposal of fixed assets, intangible assets and other long-term assets
处置交易性金融资产净增加额
Net increase from disposal of tradable financial assets
处置子公司及其他营业单位收到的现金净额
Net cash received from disposal of subsidiaries and other business units
存出保证金
Refundable deposits
存出资本保证金
Statutory deposits
存放同业款项
Balances with other financial institutions
存放中央银行和同业款项净增加额
Net increase in deposits with central bank and other financial institutions
存货
Inventory
存货跌价准备本期计提额
Inventory depreciation reserves withdrawn during the period
存货跌价准备本期转回额
Reversals of inventory depreciation reserves during the period
存货跌价准备本期转销额
Inventory depreciation reserves written off during the period
存货跌价准备项
Inventory depreciation reserves (Abstract)
存货跌价准备增减变动项
Increase / (Decrease) of Inventory depreciation reserves (Abstract)存货跌价准备账面余额
Book balance of inventory depreciation reserves
D
代理承销证券款
Securities underwriting brokerage deposits
代理买卖证券款
Customer brokerage deposits
代理买卖证券业务净收入
Net income from securities trading brokerage business
地区的毛利率
Gross profit margin of the region
地区的毛利率比上年增减百分比
Year-on- year increase or decrease in gross profit margin of the region (%)地区的营业成本
Operating cost of the region
地区的营业成本比上年增减百分比
Year-on- year increase or decrease in operating cost of the region (%)
地区的营业收入
Operating revenue of the region
地区的营业收入比上年增减百分比
Year-on- year increase or decrease in operating revenue of the region (%)地区名称
Name of region
递延所得税负债
Deferred income tax liabilities
递延所得税资产
Deferred income tax assets
定期存款
Term deposits
独立账户负债
Separate account liabilities
独立账户资产
Separate account assets
短期借款
Short-term borrowings
对联营企业和合营企业的投资收益
Share of profits in associates and joint ventures 发放贷款和垫款
Loans and advances to customers
发行债券收到的现金
Cash received from bond issue
非流动负债
Non-current liabilities
非流动负债项
non-current liabilities (Abstract)
非流动资产
Non-current assets
非流动资产处置损失
Losses from disposal of non-current assets 非流动资产项
non-current assets (Abstract)
分保费收入
Reinsurance premium income
分保费用
Expenses for reinsurance accepted
分出保费
Premiums ceded to reinsurers
分配股利和利润或偿付利息支付的现金
Cash paid for dividend and profit distribution or interest payment
负债
Liabilities
负债和所有者权益
Liabilities and owners' equity
负债和所有者权益项
liabilities and owners' equity (Abstract)
负债项
Liabilities (Abstract)
工程物资
Project materials
工程物资减值准备本期计提额
Project material depreciation reserves withdrawn during the period
工程物资减值准备本期转回额
Reversals of project material depreciation reserves during the period 工程物资减值准备本期转销额
Project material depreciation reserves written off during the period 工程物资减值准备项
Project material depreciation reserves (Abstract)
工程物资减值准备增减变动项
Increase / (Decrease) of Project material depreciation reserves (Abstract)
工程物资减值准备账面余额
Book balance of project material depreciation reserves
公允价值变动收益
Income from changes in fair value
购建固定资产和无形资产和其他长期资产支付的现金
Cash paid for purchase and construction of fixed assets, intangible assets and other
long-term assets
购买商品和接受劳务支付的现金
Cash paid for goods purchased and services received
固定资产
Fixed assets
固定资产减值准备本期计提额
Fixed assets depreciation reserves withdrawn during the period
固定资产减值准备本期转回额
Reversals of fixed assets depreciation reserves during the period
固定资产减值准备本期转销额
Fixed assets depreciation reserves written off during the period
固定资产减值准备项
Fixed assets depreciation reserves (Abstract)
固定资产减值准备增减变动项
Increase / (Decrease) of Fixed assets depreciation reserves (Abstract)
固定资产减值准备账面余额
Book balance of fixed assets depreciation reserves
固定资产清理
Disposal of fixed assets
管理费用
Administrative expenses
归属于母公司所有者的净利润
Owners' net profit attributable to parent
归属于母公司所有者权益合计
Total owners' equity attributable to parent
贵金属
Precious metal
行业的毛利率
Gross profit margin of the industry
行业的毛利率比上年增减百分比
Year-on- year increase or decrease in gross profit margin of the industry (%)
行业的营业成本
Operating cost of the industry
行业的营业成本比上年增减百分比
Year-on- year increase or decrease in operating cost of the industry (%)
行业的营业收入
Operating revenue of the industry
行业的营业收入比上年增减百分比
Year-on-year increase or decrease in operating revenue of the industry (%)
行业名称
Name of industry
坏账准备本期计提额
Bad debt reserves withdrawn during the period
坏账准备本期转回额
Reversals of bad debt reserves during the period
坏账准备本期转销额
Bad debt reserves written off during the period
坏账准备项
Bad debt reserves (Abstract)
坏账准备增减变动项
Increase / (Decrease) of Bad debt reserves (Abstract)
坏账准备账面余额
Book balance of bad debt reserves
回购业务资金净增加额
Net increase in repurchase business capital
汇兑收益
Foreign exchange gains
汇率变动对现金及现金等价物的影响
Foreign exchange rate fluctuation consequences on cash and cash equivalents
货币资金
Monetary capital
基本每股收益
Basic earnings per share
交易席位费
Membership fees
交易性金融负债
Held-for-trading financial liabilities
交易性金融资产
Held-for-trading financial assets
结算备付金
Balances with clearing companies
经营活动产生的现金流量
Cash flows from operating activities (Abstract)
经营活动产生的现金流量净额
Net cash flows from operating activities
经营活动现金流出金额
Cash outflows from operating activities
经营活动现金流入金额
Cash inflows from operating activities
净利润
Net profit
可供出售金融资产
Available-for-sale financial assets
可供出售金融资产减值准备本期计提额
Available-for-sale financial assets depreciation reserves withdrawn during the period
可供出售金融资产减值准备本期转回额
Reversals of available-for-sale financial assets depreciation reserves during the period
可供出售金融资产减值准备本期转销额
Available-for-sale financial assets depreciation reserves written off during the period
可供出售金融资产减值准备项
Available-for-sale financial assets depreciation reserves (Abstract)
可供出售金融资产减值准备增减变动项
Increase / (Decrease) of Available-for-sale financial assets depreciation reserves (Abstract)
可供出售金融资产减值准备账面余额
Book balance of available-for-sale financial assets depreciation reserves
客户备付金
Customer excess reserves
客户存款和同业存放款项净增加额
Net increase in customer bank deposits and due to banks and other financial institutions
客户贷款及垫款净增加额
Net increase in loans and advances to customers
客户资金存款
Customer deposits
库存股
Treasury stock
库存股_对所有者的分配
Treasury stock _ appropriations to owners
库存股_股份支付计入所有者权益的金额
Treasury stock _ amounts of share-based payments recognized in owners' equity
库存股_会计政策变更
Treasury stock _ accounting policy changes
库存股_净利润
Treasury stock _ net profit
库存股_净利润和直接计入所有者权益的利得和损失_小计
Treasury stock _ net profit and gains and losses recognized directly in owners' equity _ subtotal
库存股_可供出售金融资产公允价值变动净额
Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets
库存股_可供出售金融资产公允价值变动净额_计入所有者权益的金额
Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity
库存股_可供出售金融资产公允价值变动净额_转入当期损益的金额
Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period
库存股_利润分配
Treasury stock _ profit appropriation
库存股_利润分配_其他
Treasury stock _ profit appropriation _ others
库存股_前期差错更正
Treasury stock _ corrections of prior period errors
库存股_权益法下被投资单位其他所有者权益变动的影响
Treasury stock _ consequences of other owners' equity changes in invested units under equity method
库存股_所有者权益内部结转
Treasury stock _ internal carry-forward of owners' equity
库存股_所有者权益内部结转_其他
Treasury stock _ internal carry-forward of owners' equity _ others
库存股_所有者投入和减少资本
Treasury stock _ capital paid in and reduced by owners
库存股_所有者投入和减少资本_其他
Treasury stock _ capital paid in and reduced by owners _ others
库存股_所有者投入资本
Treasury stock _ capital paid in by owners
库存股_提取一般风险准备
Treasury stock _ appropriations to general risk provisions
库存股_提取盈余公积
Treasury stock _ appropriations to surplus reserves
库存股_现金流量套期工具公允价值变动净额
Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument
库存股_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额
Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items
库存股_现金流量套期工具公允价值变动净额_计入所有者权益的金额
Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity
库存股_现金流量套期工具公允价值变动净额_转入当期损益的金额
Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period
库存股_一般风险准备弥补亏损
Treasury stock _ general risk provisions for making up losses
库存股_盈余公积弥补亏损
Treasury stock _ surplus reserves for making up losses
库存股_盈余公积转增资本
Treasury stock _ capitalized surplus reserves
库存股_与计入所有者权益项目相关的所得税影响
Treasury stock _ income tax consequences concerning items recognized in owners' equity
库存股_增减变动金额
Treasury stock _ increases and decreases
库存股_直接计入所有者权益的利得和损失
Treasury stock _ gains and losses recognized directly in owners' equity
库存股_直接计入所有者权益的利得和损失_其他
Treasury stock _ gains and losses recognized directly in owners' equity _ others
库存股_资本公积转增资本
Treasury stock _ capitalized capital reserves
库存股项
Treasury stock (Abstract)
利润表项
income statement (Abstract)
利润总额
Total profit
利息净收入
Net interest income
利息收入
Interest income
利息支出
Interest expenses
流动负债
Current liabilities
流动负债项
current liabilities (Abstract)
流动资产
Current assets
流动资产项
current assets (Abstract)
买入返售金融资产
Financial assets purchased under agreements to resell 卖出回购金融资产款
Assets sold under agreements to repurchase
每股收益项
Earnings per share (Abstract)
赔付支出
Claims paid
赔付支出净额
会计专业术语中英文对比(最新整理)
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
会计专业术语中英文对照
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
会计报表术语中英文对照
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
国际企业-会计术语-中英文对照
国际企业中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
会计术语中英对照
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets
中英文会计词汇对照表
Rick Antle and Stanley Garstka
会计名词中英文对照
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本
资产负债表、利润表会计专业术语中英文对照
流动资产：CURRENT ASSETS: 货币资金Cash 结算备付金Provision of settlement fund 拆出资金Funds lent 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivable 买入返售金融资产Recoursable financial assets acquired 存货Inventories 其中：原材料Raw material 库存商品Stock goods 一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产Other current assets 流动资产合计TOTAL CURRENT ASSETS 非流动资产：NON-CURRENT ASSETS 发放贷款及垫款Loans and payments on behalf 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment real estates 固定资产原价Fixed assets original cost 减：累计折旧Less:Accumulated depreciation 固定资产净值Fixed assets--net value 减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value 在建工程Construction in progress 工程物资Construction supplies 固定资产清理Fixed assets pending disposal 生产性生物资产Bearer biological assets 油气资产Oil and natural gas assets 无形资产Intangibel assets 开发支出Research and development costs 商誉Goodwill 长期待摊费用Long-term deferred expenses
会计术语中英文对照
初级会计 会计术语名称英文名称 对账（checking） 对应账户（corresponding accounts） 定期清查（Periodic checking method） 定期盘存制（periodic inventory system） 订本式账簿（bound book） 调整账户（adjustment accounts） 调整分录（adjusting journal entry） 单式记账凭证（single account title voucher） 单式记账法（single-entry bookkeeping） 从属账户（Secondary accounts） 成本计算账户（costing accounts） 财产清查（physical inventory） 簿记（bookkeeping） 不定期清查（non-periodic checking method） 补充登记法（correction by extre recording） 表外账户（off-balance sheet accounts） 备抵账户（provision accounts） 备抵附加账户（provision and adjunct accounts） 备查账簿（memorandvn） 序时账簿（book of chronological entry） 一次凭证（single-record document） 银行存款日记账（deposit journal） 永续盘存制（perpetual inventory system） 原始凭证（source document） 暂记账户（suspense accounts） 增减记账法（increase-decrease bookkeeping） 债权结算账户（accounts for settlement of claim） 债权债务结算账户（accounts for settlement of claim and debt）
(完整word版)会计术语中英文对照
成本会计 直接人工成本差异（direct labor variance） 直接材料成本差异（direct material variance） 在产品计价（work-in-process costing） 联产品成本计算（joint products costing） 生产成本汇总程序（accumulation process of procluction cost） 制造费用差异（manufacturing expenses variance） 实际成本与估计成本（actual cost and estimated cost） 工资费用分配（salary costs allocation） 成本曲线（cost curve） 农业生产成本（agriculture production cost） 原始成本和重置成本（original cost and replacement cost） 工程施工成本 直接成本与间接成本（direct cost and indirect cost） 可控成本（controllable cost） 制造费用分配（manufacturing expenses allocation） 理论成本与应用成本（theory cost and practice cost） 辅助生产成本分配（auxiliary production cost allocation） 期间,费用 成本控制程序（procedure of cost control） 成本记录（cost entry, cost recorder cost agenda） 成本计算分批法（job costing method） 成本计算分步法 直接人工成本差异（direct labor variance） 成本控制方法（cost control method） 内河运输成本 生产费用要素（elements of production expenses） 历史成本与未来成本（historical cost and future cost） 可避免成本与不可避免成本（avoidable cost and unavoidable cost） 成本计算期（cost period） 平均成本与个别成本（avorage cost and individual cost） 跨期摊提费用分配（inter-period expenses allocation） 计划成本（planned cost） 数量差异（quantity variance） 燃料费用分配（fuel expenses allocation） 定额成本控制制度（norm cost control system） 定额管理（management norm） 可递延成本与不可递延成本（deferrable cost and undeferrable cost） 成本控制标准（standard of cost control） 副产品成本计算（by-product costing） 责任成本（responsibility cost） 生产损失核算（production loss accounting）
会计术语中英对照
初级会计 初级会计 会计术语名称英文名称 对账（checking） 对应账户（corresponding accounts） 定期清查（Periodic checking method） 定期盘存制（periodic inventory system） 订本式账簿（bound book） 调整账户（adjustment accounts） 调整分录（adjusting journal entry） 单式记账凭证（single account title voucher） 单式记账法（single-entry bookkeeping） 从属账户（Secondary accounts） 成本计算账户（costing accounts） 财产清查（physical inventory） 簿记（bookkeeping） 不定期清查（non-periodic checking method） 补充登记法（correction by extre recording） 表外账户（off-balance sheet accounts） 备抵账户（provision accounts） 备抵附加账户（provision and adjunct accounts） 备查账簿（memorandvn） 序时账簿（book of chronological entry） 一次凭证（single-record document）银行存款日记账（deposit journal） 永续盘存制（perpetual inventory system） 原始凭证（source document） 暂记账户（suspense accounts） 增减记账法（increase-decrease bookkeeping） 债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt） 账户（account） 账户编号（Account number） 账户对应关系（debit-credit relationship） 账项调整（adjustment of account）
财务术语中英文对照大全
财务术语中英文对照大全，财务人必备！目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor
股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures
财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle
会计术语中英对照
会计术语中英对照 Document number：NOCG-YUNOO-BUYTT-UU986-1986UT
一、会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple
会计报表术语中英文对照
会计报表术语中英文对照 一、损益表INCOME STATEMENT Aggregate income statement?合并损益表 Operating Results?经营业绩 FINANCIAL HIGHLIGHTS?财务摘要 Gross revenues?总收入/毛收入 Net revenues ?销售收入/净收入 Sales?销售额 Turnover?营业额 Cost of revenues ?销售成本 Gross profit ?毛利润 Gross margin?毛利率 Other income and gain?其他收入及利得 EBITDA?息、税、折旧、摊销前利润（EBITDA） EBITDA margin?EBITDA率 EBITA?息、税、摊销前利润 EBIT?息税前利润/营业利润 Operating income（loss）?营业利润/（亏损） Operating profit?营业利润 Operating margin?营业利润率 EBIT margin?EBIT率（营业利润率） Profit before disposal of investments?出售投资前利润
Operating expenses:?营业费用： Research and development costs （R&D）?研发费用 marketing expensesSelling expenses?销售费用 Cost of revenues?营业成本 Selling Cost?销售成本 Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用 Selling and distribution costs?营销费用/行销费用 General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用 Operating income（loss）?营业利润/（亏损） Profit from operating activities?营业利润/经营活动之利润 Finance costs?财务费用/财务成本 Financial result?财务费用 Finance income?财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失 Equity loss of affiliates?子公司权益损失 Government grant income ?政府补助 Other (expense) / income ?其他收入/（费用）
会计学词汇中英文对照
会计学(Accounting)账目单词中英对照表来源：OSU商科帮的日志 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by stages
会计专业术语中英文对照表.doc
会计专业术语中英文对照表
ACCOUNTING 一、资产assets 1、流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金 /周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cashequivalents 112 短期投资short-term investments 1121短期投资- 股票short-term investments - stock 1122 短期投资 - 短期票券 short-term investments - short-term notes and bills 1123 短期投资 - 政府债券 short-term investments - government bonds 1124 短期投资- 受益凭证short-term investments - beneficiary certificates
1125 短期投资- 公司债short-term investments - corporate bonds 1128短期投资- 其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts-notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款- 关系人 accounts