财务会计名词中英文对照

财务会计名词中英文对照
财务会计名词中英文对照

财会名词汉英对照表

(1)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

流动负债 Current Liabilities

长期负债 Long-term Liabilities

投入资本 Contributed Capital

留存收益 Retained Earning

(2)会计循环

会计循环Accounting Procedure/Cycle

会计信息系统 Accounting information System

账户 Ledger 会计科目 Account 会计分录Jou rnal entry

原始凭证 Source Document 日记账Journal

总分类账 General Ledger 明细分类账 Subsi diary Ledger

试算平衡 Trial Balance 现金收款日记账 Cash recei pt journal

现金付款日记账 Cash disbursements journal

销售日记账 Sales Journal 购货日记账 Purchas e Journal

普通日记账 General Journal 工作底稿 Worksheet

调整分录 Adjusting entries 结账 Closing entries (3)现金与应收账款

现金 Cash 银行存款Cash in bank 库存现金 Cash in hand

流动资产 Current assets 偿债基金 Sinking fund

定额备用金 Imprest petty cash 支票 Check(cheque)

银行对账单 Bank statement

银行存款调节表 Bank reconciliation statement

在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收账款 Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shippi

目的地交货价 F.O.B destination point 商业折扣 Trade disc ount

现金折扣 Cash discount 销售退回及折让 Sales return and all owance

坏账费用 Bad debt expense

备抵法 Allowance method

备抵坏账 Bad debt allowance

损益表法 Income statement approach 资产负债表法 Balance sheet appr oach

账龄分析法 Aging analysis method 直接冲销法 Direct write-off m ethod

带息票据 Interest bearing note 不带息票据 Non-interest bearing note

出票人 Maker 受款人 Payee 本金 Principal 利息率Interest rate

到期日 Maturity date 本票 Promissory note

贴现Discount

背书 Endorse 拒付费 Protest fee

(4)存货

存货 Inventory

商品存货 Merchandise inventory

产成品存货 Finished goods inventory

在产品存货 Work in process inventory

原材料存货 Raw materials inventory

起运地离岸价格 F.O.B shipping point

目的地抵岸价格 F.O.B destination

寄销 Consignment 寄销人 Consignor 承销人Consigne e

定期盘存 Periodic inventory 永续盘存 Perpetual inventory 购货 Purchase 购货折让和折扣 Purchase allowance and discount s

存货盈余或短缺 Inventory overages and shortages

分批认定法 Specific identification 加权平均法 Weighted avera ge

先进先出法 First-in, first-out or FIFO

后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving av erage

成本或市价孰低法 Lower of cost or market or LCM

市价 Market value 重置成本 Replacement cost

可变现净值 Net realizable value

上限 Upper limit 下限 Lower limit 毛利法Gross margi

零售价格法 Retail method 成本率 Cost ratio (5)长期投资

长期投资 Long-term investment 长期股票投资Investment on s tocks

长期债券投资 Investment on bonds 成本法 Cost method

权益法 Equity method

合并法 Consolidation method 股利宣布日 Declaration date

股权登记日 Date of record 除息日 Ex-dividend date

付息日 Payment date 债券面值 Face value, Par value 债券折价 Discount on bonds 债券溢价 Premium on bonds

票面利率 Contract interest rate, stated rate

市场利率 Market interest ratio, Effective rate

普通股 Common Stock 优先股 Preferred Stock

现金股利 Cash dividends

股票股利 Stock dividends 清算股利 Liquidating dividends

到期日 Maturity date

到期值 Maturity value

直线摊销法 Straight-Line method of amortization

实际利息摊销法 Effective-interest method of amortization (6)固定资产

固定资产 Plant assets or Fixed assets 原值Original va lue

预计使用年限 Expected useful life

预计残值 Estimated residual value 折旧费用 Depreci ation expense

累计折旧 Accumulated depreciation 账面价值 Carrying value

应提折旧成本 Depreciation cost 净值 Net value

在建工程 Construction-in-process 磨损 Wear and t ear

过时 Obsolescence 直线法 Straight-line method (SL)

工作量法 Units-of-production method (UOP)

加速折旧法 Accelerated depreciation method

双倍余额递减法 Double-declining balance method (DDB)

年数总和法 Sum-of-the-years-digits method (SYD)

以旧换新 Trade in

经营租赁 Operating lease

融资租赁 Capital lease

廉价购买权 Bargain purchase option (BPO)

资产负债表外筹资 Off-balance-sheet financing

最低租赁付款额 Minimum lease payments

(7)无形资产

无形资产 Intangible assets

专利权 Patents

商标权 Trademarks, Trade names

著作权 Copyrights

特许权或专营权 Franchises

商誉 Goodwill

开办费 Organization cost

租赁权 Leasehold

摊销 Amortization

(8)流动负债

负债Liability

流动负债 Current liability

应付账款 Account payable

应付票据 Notes payable

贴现票据 Discount notes

长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable

预收苏益 Prepayments by customers

存入保证金 Refundable deposits

应付费用 Accrual expense

增值税 Value added tax

营业税 Business tax

应付所得税 Income tax payable

应付奖金 Bonuses payable

产品质量担保负债 Estimated liabilities under product warranties

赠品和兑换券 Premiums, coupons and trading stamps

或有事项 Contingency

或有负债 Contingent

或有损失 Loss contingencies

或有利得 Gain contingencies

永久性差异 Permanent difference

时间性差异 Timing difference

应付税款法 Taxes payable method

纳税影响会计法 Tax effect accounting method

递延所得税负债法 Deferred income tax liability method (9)长期负债

长期负债 Long-term Liabilities

应付公司债券 Bonds payable

有担保品的公司债券 Secured Bonds

抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds

信用公司债券 Debenture Bonds 一次还本公司债券 Term Bon ds

分期还本公司债券 Serial Bonds 可转换公司债券 Convertib le Bonds

可赎回公司债券 Callable Bonds 可要求公司债券 Redeemabl e Bonds

记名公司债券 Registered Bonds 无记名公司债券 Coupon Bo nds

普通公司债券 Ordinary Bonds 收益公司债券 Income Bond s

名义利率,票面利率 Nominal rate 实际利率 Actual rate

有效利率 Effective rate 溢价 Premium

折价 Discount

面值 Par value

直线法 Straight-line method

实际利率法 Effective interest method

到期直接偿付 Repayment at maturity

提前偿付 Repayment at advance

偿债基金 Sinking fund

长期应付票据 Long-term notes payable

抵押借款 Mortgage loan

(10)业主权益

权益 Equity 业主权益Owner's equity

股东权益 Stockholder's equity 投入资本 Contributed c apital

缴入资本 Paid-in capital 股本 Capital stock

资本公积 Capital surplus 留存收益 Retained earnings

核定股本 Authorized capital stock 实收资本 Issued capita l stock

发行在外股本 Outstanding capital stock 库藏股 Treasury s tock

普通股 Common stock 优先股 Preferred stock

累积优先股 Cumulative preferred stock

非累积优先股 Noncumulative preferred stock

完全参加优先股 Fully participating preferred stock

部分参加优先股 Partially participating preferred stock

非部分参加优先股 Nonpartially participating preferred stock

现金发行 Issuance for cash 非现金发行 Issuance for noncash consi deration

股票的合并发行 Lump-sum sales of stock 发行成本 Issua

nce cost

成本法 Cost method 面值法 Par value method

捐赠资本 Donated capital 盈余分配 Distribution of ea rnings

股利 Dividend 股利政策 Dividend policy

宣布日 Date of declaration 股权登记日 Date of record

除息日 Ex-dividend date

股利支付日 Date of payment 现金股利 Cash dividend

股票股利 Stock dividend 拨款 appropriation (11)财务报表

财务报表 Financial Statement 资产负债表Balance Sheet

收益表 Income Statement 账户式 Account Form

报告式 Report Form 编制(报表) Prepare

工作底稿 Worksheet 多步式 Multi-step 单步式S ingle-step

(12)财务状况变动表

财务状况变动表中的现金基础 SCFP.Cash Basis

(现金流量表)

财务状况变动表中的营运资金基础 SCFP.Working Capital Basis

(资金来源与运用表)

营运资金 Working Capital 全部资源概念 All-resou rces concept

直接交换业务 Direct exchanges 正常营业活动 Normal operating ac tivities

财务活动 Financing activities 投资活动 Investing act ivities

(13)财务报表分析

财务报表分析 Analysis of financial statements

比较财务报表 Comparative financial statements

趋势百分比 Trend percentage 比率 Ratios

普通股每股收益 Earnings per share of common stock

股利收益率 Dividend yield ratio 价益比 Price-earnings rati o

普通股每股账面价值 Book value per share of common stock

资本报酬率 Return on investment 总资产报酬率 Return on tot al asset

债券收益率 Yield rate on bonds

已获利息倍数 Number of times interest earned

债券比率 Debt ratio 优先股收益率 Yield rate on p referred stock

营运资本 Working Capital

周转 Turnover 存货周转率 Inventory turnover

应收账款周转率 Accounts receivable turnover

流动比率 Current ratio 速动比率 Quick rat io

酸性试验比率 Acid test ratio

(14)合并财务报表

合并财务报表 Consolidated financial statements 吸收合并 Merg er

创立合并 Consolidation 控股公司 Parent c ompany

附属公司 Subsidiary company 少数股权 Minority inte rest

权益联营合并 Pooling of interest 购买合并 Combination by purchase

权益法 Equity method 成本法 Cost metho d

财务专业术语中英文对照表

财务专业术语中英文对照表 英文中文说明 Account 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 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 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users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

信号与系统常用词汇中英文对照表

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印刷中英文术语对照

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270 gsm 100 lb. cover 307 gsm 140 lb. bristol 308 gsm 170 lb. index 325 gsm 120 lb. cover 2.印刷品中英文对照 日历:calendar 台历:desk calendar 挂历:wall calendar 精装书: Case bound, hard bound, cloth bound, hardback, hardcover book 小册子:brochure 纸相架:Paper frame 纸板书: Board book 纸匣: paper tray 螺旋簿: spiral book 合订本:bound book 书芯纸印的封面。小册子的所有纸张(包括封面)采用同一类或相同克重的纸张,称为简装本(self-cover brochure)。 翻页书: flipbook 3.纸张中英文对照 铜版纸,又称涂布印刷纸:Coated Art Paper(or Board), Coated Woodfree; Art paper;Art printing pape;Copper printing paper 双铜纸: both sides coated art paper 亚粉纸: dull finished art paper,matt art paper

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设备材料名称Equipment description 高炉设备BF equipment 炼铁工艺设备Technological equipment for iron making 储矿槽Stock bunkers 运矿胶带机Iron ore belt conveyer 碎矿胶带机Crushed iron ore belt conveyer 大倾角返矿胶带机Big-inclining angle belt conveyer for returning iron ore 振动筛Vibrator screen 2.5m3料坑漏斗 2.5m3 hopper in skip car pit 矿石焦炭称量漏斗Iron ore, Coke weighing hopper 碎矿、碎焦仓电液推杆扇形闸门Electrical/hydraulic pushing rod type sector valve for crushed iron ore and coke breeze 振动给料机Vibrator feeder 炉顶系统及上料系统BF top system and charging system 无料钟装料设备Bell-less charging equipment 料车卷扬机Skip car winch 2.5m3料车 2.5m3 skip car 探尺卷扬(直流)Probe winch(DC) ¢1200绳轮¢1200 rope wheel 炉顶及槽下液压站Hydraulic station for BF top and equipment below stock bunkers 7.5t手动单轨小车7.5t manual single rail car 7.5t环链手拉葫芦7.5tn Ring chain manual hoist 煤气自动分析仪Automatic gas analyzing instrument 高炉炉体系统BF proper system 炉喉钢砖BF throat amour steel bricks DN600炉顶人孔DN600 BF top manhole 风口设备Tuyere equipment 铁口Tap hole 探孔Probing hole 球墨铸铁镶砖冷却壁Nodular cast iron staves with lining bricks inserted 炉缸冷却壁Staves for BF hearth 高炉炉体给排水系统Water supply and draining system for BF proper 高炉进风装置BF blast blow-in unit 热风围管吊挂Hanger for BF bustle 煤气取样装置Gas sampling unit 风口平台、出铁场Tuyere and platform, cast house 10t单梁起重机10t single-beam hopist KD75液压泥炮(含液 压站) KD75 hydraulic mud gun (including hydraulic station) 液动开铁口机Hydraulic tap hole driller 渣沟铁槽Slag runner iron chute 轴流风机Axial flow fan 炉前液压站Hydraulic station for the cast house

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)

各种专业名称英语词汇中英文对照表

各种专业名称英语词汇中英文对照表

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铜板卡纸/白芯粉咭SBS(Solid Bleached Sulphate) 合成纸Synthetic paper 根据表面涂布情况SBS又分为单粉咭C1S(coated one side)和双粉咭 C2S(coated two sides)。根据表面涂布效果分为Matte(哑光纸)和Glossy(光面纸)。 坑纸: BEE-flute (125g牛咭+110g芯纸) WE-flute (140g白牛咭+110g芯纸) B3-flute (125g牛咭+115g芯纸) A3-flute (175g牛咭+115g芯纸) K3-flute (250g牛咭+115g芯纸) W3-flute (140g白牛咭+115g芯纸) A3B9-flute (175g牛咭+115g芯纸+125g牛咭+110g芯纸)K3B9-flute (250g牛咭+115g芯纸+125g牛咭+110g芯纸)印刷 印油Transparent ink 印光油Gloss Varnishing 印哑油Matt Varnishing 印专色Printed in spot color 表面处理 磨光Calendaring 磨光吸塑油Blister-calendaring varnish 过光油Varnishing

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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

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会计术语中英对照

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包装印刷中英文专业术语大全 刀版die plate 菲林printing film/artwork 数码印刷digital printing 印前工序prepress process 包装种类 包装盒 packaging 天地盖盒lid and base box 彩盒color printing box 储物盒storage box 展示盒display stand 翻盖盒/可折叠盒folding paper box 珠宝盒Jewelry box 茶叶盒tea box 鞋盒shoe box 盒Box 纸盒 paper box 硬纸盒rigid paper box 瓦楞纸盒corrugated paper box 木盒Wooden Box 铁盒Iron Box 塑料透明盒 Plastic Transparency Box 苯乙烯盒 Styrol Box 礼盒presentation box 礼品盒gift box 展示盒showing box

箱Case 纸箱Carton 外箱master carton 瓦椤纸箱Corrugated Carton 旧瓦椤纸箱Old Corrugated Carton (O.C.C.) 木箱Wooden Case 板条箱Crate 木条箱Wooden Crate 竹条箱Bamboo Crate 胶合板箱Plywood Case 三层夹板箱3--Ply Plywood Case 镀锡铁皮胎木箱Tin Lined Wooden Case 集装箱Container 袋Bag(Sack) 布袋Cloth Bag 草袋Straw Bag 麻袋Gunny Bag/Jute Bag 旧麻袋Used Gunny Bag/Old Gunny Bag 新麻袋New Gunny Bag 尼龙袋Nylon Bag 聚丙烯袋Polypropylene Bag 聚乙烯袋Polythene Bag 塑料袋Poly Bag 塑料编织袋Polywoven Bag 纤维袋Fibre Bag 玻璃纤维袋Glass Fibre Bag 玻璃纸袋Callophane Bag 防潮纸袋Moisture Proof Pager Bag 乳胶袋子Emulsion Bag 三层牛皮纸袋3=ply Kraft Paper Bag 锡箔袋Fresco Bag 特大袋Jumbo Bag

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