会计术语英汉对照表
完整版会计术语中英文对照
本钱会计直接人工本钱差异( direct labor variance )直接材料本钱差异( direct material variance )在产品计价(work-in-process costing )联产品本钱计算(joint products costing )生产本钱汇总程序( accumulation process of production cost )制造费用差异( manufacturing expenses variance )实际本钱与估计本钱( actual cost and estimated cost)工资费用分配(salary costs allocation)本钱曲线(cost curve )农业生产本钱( agriculture production cost)原始本钱和重置本钱 ( original cost and replacement cost)工程施工本钱直接本钱与间接本钱(direct cost and indirect cost)可控本钱(controllable cost)制造费用分配 ( manufacturing expenses allocation )理论本钱与应用本钱t theory cost and practice cost )辅助生产本钱分配 ( auxiliary production cost allocation )期间,费用本钱限制程序( procedure of cost control)本钱记录(cost entry, cost recorder cost agenda)本钱计算分批法(job costing method )本钱计算分步法直接人工本钱差异( direct labor variance )本钱限制方法(cost control method )内河运输本钱生产费用要素( elements of production expenses )历史本钱与未来本钱(historical cost and future cost )可预防本钱与不可预防本钱(avoidable cost and unavoidable cost)本钱计算期(cost period)平均本钱与个另1J本钱( avorage cost and individual cost)跨期摊提费用分配 (inter-period expenses allocation)计戈U本钱(planned cost)数量差异(quantity variance )燃料费用分配(fuel expenses allocation)定额本钱限制制度( norm cost control system )定额治理(management norm )可递延本钱与不可递延本钱(deferrable cost and undeferrable cost)本钱限制标准( standard of cost control)副产品本钱计算(by-product costing )责任本钱(responsibility cost)生产损失核算( production loss accounting )生产本钱(production cost)预计本钱(predicted cost)本钱结构(cost structure)房地产开发本钱主要本钱与力□工本钱(prime costs and processing costs) 决策本钱(cost of decision making )本钱计算品种法 ( category costing method)在产品本钱( work-in-process cost)工厂本钱(factory cost)本钱考核(cost assess )制造费用(manufactruing expenses )动力费用分配 ( power expenses allocation)趋势分析法t trend analysis approach)本钱计算简单法( simple costing method )责任本钱层次(levels of responsibility cost )比照分析法 (comparative analysis approach)约当产量比例法(equivalent units method )原始记录 (original record )可比产品本钱分析 (general product cost analysis )本钱计算方法(costing method)本钱计算对象 ( costing objective )本钱计算单位(costing unit)本钱方案完成情况分析本钱计戈U治理体系( planned management system of cost ) 本钱方案(cost plan)本钱会计(cost accounting)本钱核算原贝U ( principle of costing )本钱核算程序( cost accounting qrocedures)本钱核算本钱(costing account )本钱核算(costing)本钱归集(cost accumulation)本钱治理(cost management)本钱分析(cost analysis)本钱分配(ocst allocation )本钱分类账(cost ledger)本钱分类(cost classifiction )本钱费用界限本钱调整(cost adjustment )本钱差异(cost variance )本钱报告(costing report)本钱(cost)车间本钱(workshop cost)厂内经济核算制(internal business accounting system)厂内结算价格(internal settlement prices)产品寿命周期本钱(product life cycle cost )产品本钱工程( cost items of product)产品本钱技术经济分析产品本钱计戈U ( the plan of product costs)产品本钱(product cost)初级会计汇总原始凭证 (cumulative source document)7匚总W己账凭证核算形式( bookkeeping procedure using summary ovchers)工作底稿(working paper)复式记账凭证( mvltiple account titles voucher )复式记账法(Double entry bookkeeping )复合分录(compound entry)戈U线更正法(correction by drawing a straight ling )汇总原始凭证 ( cumulative source document)会计凭证(accounting documents )会计科目表(chart of accounts)会计科目(account title)红字更正法(correction by using red ink )会计核算形式(bookkeeping procedures )过账(posting)会计分录(accounting entry)会计循环(accounting cycle )会计账簿(Book of accounts)活页式账簿(loose-leaf book)集合分配账户(clearing accounts)计价比照账户(matching accounts)记账方法(bookkeeping methods)t己账规贝U ( recording rules)记账凭证(voucher)记账凭证核算形式( Bookkeeping proced ureusing vouchers )t己账凭证?匚总、表核算形式( bookkeeping procedure using categorized account summary ) 简单分录(simple entry)结算账户(settlement accounts)结账(closing account)结账分录(closing entry )借贷t己账法(debit-credit bookkeeping )通用日记账核算形式( bookkeeping procedure using general journal )夕卜来原始凭证 ( source document from outside )现金日记账(cash journal )虚账户(nominal accounts)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)专用记账凭证(special-purpose voucher)转回分录(reversing entry)资金来源账户( accounts of sources of funds)资产负债账户( balance sheet accounts转账凭证t transfer voucher )资金运用账户( accounts of applications of funds )自制原始凭证 (internal source document)总分类账簿(general ledger)总分类账户(general account)附力口账户(adjunct accounts )付款凭证(payment voucher)分类账簿(ledger)中级会计fixed assets利润总额利益分配(profit distribution )应计费用(accrued expense)商标权t trademarks and tradenames)全部履行法净禾i］润(net income)应付利润(profit payable )未分配利润收益债券(income bonds )货币资金禾U息资本化 (capitalization of interests )公益金工程物资预付账款(advance to supplier)其他应收款(other receivables)现金(cash)预收账款公司债券发行( corporate bond floatation )应付工资(wages payable)实收资本(paid-in capital )盈余公积(surplus reserves)治理费用土地使用权股禾(dividend )应交税金(taxes payable)流动资金负商誉(negative goodwill )费用确实认 (recognition of expense)短期投资(temporary investment)专项资产【旧】专有技术(know-how )专营权(franchises)资本公积(capital reserves)资产负债表法资金占用和资金来源［旧］自然资源(natural resources)存货(inventory )车间经费【旧】偿债基金(sinking fund )长期应付款(long-term payables)长期投资(long-term investments )长期借款(long-term loans )长期负债(long-term liability of long-term debt ) 财务费用(financing expenses ) 拨定留存收益( appropriated retained earnings )标准本钱法(standard costing )变动本钱法(variable costing )比例履行法包装物版权(copyrights)高级会计期货交易市场( market of futures transaction )期货交易(futures transaction)举债经营融资租赁(leveraged lease)金融工具(financial instruments )企业集团(business qroup)年度报告(annual report)内音B往来(transactions between home office and branches)合伙企业(partnership enterprise)合并资产负债表(consolidated balance sheet)合并主体的所彳#税会计 (accounting for income taxes of consolidated entities )(美)合并现金流量表( consolidated statement of cash flow )合并价差 (cost-book value differentials )合并会计报表 ( consolidated financial statements)购置法(purchase methed)企业整体价值(the value of an enterprise as a whole )权益结合法(pooling of interest method )期内所得税分摊(intraperiod tax allocation )(美)期末存货的未实现损益 (unrealized profit in ending inventory )公司间的长期资产业务(intercompany transactions in long-term assets)名义货币保全 ( maintaining capital in units of money )基金论t the fund theory)功能性货币(functional currency )(美)汇兑损益(exchange gains or losses)合并财务状况变动表(consolidated statement of changes in financial poition )合并财务状况变动表 (consolidated statement of changes in financial poition )换算损益t translation gains or losses )举债经营收购(Leveraged buyouts,简称LBC )(美)母公司持股比例变动 (change in ownership percentage held by parent)交互分配法 (reciprocal allocation approach )(美)货币项(monetary items)合伙清算(partnership liquidation全面分摊法(comprehensive allocation )固定资产投资方向调节税合并费用(expenses related to combinations )间接标价法(indirect quotation )买入汇率(buying rate)期货合约(futrues contract)混合合并(conglomeration )控投公司(holding company )股票指数期货(stock index futrues )横向销售(crosswise sale)固定汇率(fixed rate)纳税影响法(tax effect method )t己账?匚率(recording rate)横向合并(horizontal integration )合并前股禾 1 ( preacquisition dividends )可变现净值(net realizable )企业合并会计( accounting for business combination )平仓盈亏(offset gain and loss )卖出汇率(selling rate)金融期货交易 (financial futures transaction )会计禾U润(accounting income)合并损益表(consolidated income statement)公允价值(fair value )期权(options)间接控股(indirect holding )两笔交易观t two-transaction opinion )破产清算(bankrupcy liquidation )企业合并(business combination)企业论(the enterprise theory)商品寄销(consignment )个人所得税(personal income tax)个人财务报表 ( personal financial state-ments)(美)改组计戈U ( reorganization plan)(美)改组(reorganization)复杂权益法(complex equity method )附属公司(associated company)负权人偿金(dividend )浮动汇率(floating rate )分支机构会计 ( accounting for branch )推定赎回损益( constructive gains and losses on bonds)推定赎回(constructive retirement)投机(spculation)贝占水(discount )特定物价指数 ( specific price index )分支机构(branch )分期收款销货(installment sales)分次清算(installment liquidation )分部报告(segmental reporting )房地产收入(real estate revenue房地产本钱(cost of real setate)房地产(real estate)多种汇率法(multiply exchange rate )对境夕卜实体白净投资(net investment in foreign entities ) 订量单位：(units of measurement)递延法(deffered method)当代理论(contemporary theory )单一汇率法(singal method)退休金(pension plan)退休金会计(accounting for pension plan )(美)退休金给付义务( pension benefit obligations )(美)夕卜币 (foreign currency )夕卜币业务(foreign currency transaction )吸收合并(merger)物价变动会计( accounting for price changes)无偿债水平(insokency)完全合并(full consolidation )物价指数(price index)物价变动(price changes)完全应计法(full accrual method )物价总指数(general price index)夕卜汇期货交易 (foreign exchange frtrues transaction )下推会计(push-down accounting )(美)先折算后调整法(translation-remeasurement method)现行本钱 /稳值货币会计 ( current cost/general purchasing power accountin ) 现行本钱(crurent cost)现行本钱会计( current cost accounting )先调整后折算法(remeasurement-translation method)销售代理处(sales agency)相互持股( mutual holdings )相对账户调节 (reconciliation of home office and branch accounts )新合伙人入伙( admission of a new parther )向上销售(upstream sale)彳行生金融工具(derivative financial instru-ments )销售式融资租赁(sales-type financing lease )向下销售(downstream sale)消费税(consumer tax )一笔交易观(one-transaction opinion )业主权论t the proprietorship theory )一般物价水准会计( general price level accounting )——般购置力单位 ( units of general purchasing power)招股说明书(prospectus)中间汇率(middle rate)中期报告(interim reporting )重置本钱(replacement cost)转租赁(sublease^准改组(quasi-reorbganization)(美)资本保全(capital maintenance)资本化价值(capitalized value)资本因素(capital factor)资产负债法(asset/libility method )存货转让价格(inventory transfer price )创立合并(consolidation )出租人会计(accounting for leases-lessor)持有(产)损益( holding gains losses )持仓盈亏(opsition gain and loss)承租人会计(accounting for leases-leasee)本钱回收法(cost recovery method )纵向合并(Vertical integration )综合变动(general change)子公司权益变动( change in ownership of a subsidiary ) 子公司(subsidiary company )资源税(resources tax)本钱法(cost method)财产信托会计f fiduciary accounting )(美)财产税(property tax)局局部摊法(partial allocation )不合并子公司(unconsolidated subsidiaries)最低退休金负债(minimum liability )(美)租赁(leases租金(rents)企业会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )政府会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )事业单位会计( accounting for non-profit organizations )事业单位固定资产 ( fixed assets for non-profit organizations )事业单位固定基金 ( fixed funds non-profit organizations )事业单位负债(liabilities for non-profit organizations )事业单位对夕卜投资 ( outside investments for non-profit organizations )事业单位财务清算(liquidation of non-profit organization )上缴上级支出( payment to the higher authority )上级补助收入 ( grant from the higher authority )其他收入(miscellaneous gains )科学事业单位资产(scientific research instifutes )' assets科学事业单位支出 ( scientific research institutes") expenditures科学事业单位预算( scientific research institutes) ' budgeting科学事业单位收入(scientific research institutes) ' revenues科学事业单位结余(scientific research institutes )' surplus科学事业单位会计制度( accointing regulations for scientific research instifutes )科学事业单位会计报表分析 ( scientific research institutes-analysis of accounting statements ) 科学事业单位会计( sicentific research institute accounting )科学事业单位本钱费用治理( scientific research institutes-cost maragement)科学事业单位财务制度( financial regulations for scientific research institutes )经营支出(orerating expense )经营收入(operating revenue)基金预算支出(fund budget expenditure )基金预算收入(fund budget revenue )基金预算结余(surplus of fund budget)国家预算(state budget)国家决算(final accounts of state revenue and expenditure)高等学校资产( colleges and universities assets)高等学校支出 ( colleges and universities expenditures)高等学校预算治理方式( budget management method of colleges and universities)高等学校收入( colleges and universities revenues)专用基金支出( expenditure on special purpose fund )专用基金收入( proceeds from special purpose fund)专用基金结余( surplus of special purpose funds)中华人民共和国预算法(the budget law of the people' s Republic of China资金调拨支出( expenditure on allocated and transeferred fund )财政收入(public finance-revemue )财政净资产(public finance-net assets )财政负债(public finance-liabilities )财政补助收入(grant from the state)拨入专款(restricted appropriation )dsa治理会计政治风险(political risk )再开票中央(reinvoicing center)现代治理会计专方法( special methods of modern management accounting) 现代治理会计( modern management accounting)提前与延期支付(Leads and Lags)特许权使用治理费(fees and royalties )跨国资本本钱的计算 ( the cost of capital for foreign lnuertments )跨国运转资本会计( multinational working capital management ) 跨国经营企业业绩评价( multinational performance evaluation ) 经济风险治理(managing economic exposure )交易风险治理( managing transaction exposure) 换算风险治理( managing translation exposure) 国际投资决策会计( foreign project appraisal )国际治理会计(international management)国际存货治理(international inventory management )股利转移 (dividend Remittances )公司内部贷款(intercompany loans)冻结资金转移(repatriating blocked funds )冻结资金保值( maintaining the value of blocked funds ) 调整后的净现值(adjusted net present value)。
会计专业术语中英文对照（大全）
会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 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 parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：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递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。
会计术语中英文词汇对照表
会计术语中英文词汇对照表导言会计是一门涉及到财务信息记录、报告和分析的学科，具有全球化的特点。
无论是在国内还是国际上，会计术语的词汇对照表都是学习和使用会计的基础之一。
本文将提供一份包含常见会计术语中英文词汇对照表，以帮助读者更好地理解和运用会计术语。
本文所提供的词汇对照表并非全面，仅仅包含了部分常见的会计术语。
在实际应用中，根据具体情况可能还需要参考其他参考文献或术语表。
会计术语中英文词汇对照表以下是常见会计术语的中英文词汇对照表：中文英文会计Accounting财务Finance资产Asset负债Liability所有者权益Owner’s Equity收入Revenue支出Expense成本Cost利润Profit费用Fee报表Financial Statement 资产负债表Balance Sheet损益表Income Statement现金流量表Cash Flow Statement营业收入Operating Revenue营业成本Operating Cost资产减值损失Impairment Loss无形资产摊销费用Amortization Expense递延所得税资产Deferred Tax Asset递延所得税负债Deferred Tax Liability预付账款Prepaid Expenses结语会计术语是会计学习和实践中的重要一环，准确理解和运用这些术语对于从事会计相关工作的人员至关重要。
希望本文所提供的会计术语中英文词汇对照表能为读者提供帮助。
同时也提醒读者要根据具体情况和实际需求，进一步扩充和完善自己的会计术语词汇库，以应对各种会计场景。
会计词汇中英文对照表
会计词汇中英文对照表acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支prepaid expense 预付费用quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结。
会计术语英汉对照表
公司债券利息摊销
加速折旧法
accelerated depreciation methods
营业外收支净额
net non-operating income and expenditure
公司债券利率
interest rate on debenture
应收账款出借
assignment of accounts receivable
sale or factoring of accounts receivable contingent liability sales returns and allowances retail method cash discount
bonds payable sale method notes payable stock rights repairs and maintenance of fixed assets mortgage bonds selling expenses dividends payable
无担保债券
debenture bonds
后进先出法
last-in,first-out,LIFO
其他货币资金
Other monetary assets
应付票据贴现
discount on notes payable
先进先出去
first-in,first-out缩写FIFO
在发建工程
constructions in process
固定资产更换与固定资产改 良
improvements and replacements of fixtory system
收益总括观点
all-inclusive concept of income
会计中英文词汇对照
会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。
会计术语英汉对照
会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。
会计专业词汇中英文对照表
银行会计专业词汇中英文对照表Aaccept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account for 说明account reconciliation 银行存款余额调节表account sales 承销清单account 科目，帐户accounting basis 会计基础accounting controls 会计控制，财务控制accounting equation 会计等式accrual accounting 权责发生制会计原则accrued basis 应计基础accrued income 应计收益accrued interest 应记利息accumulated fund 累积基金actual cost 实际成本adjustment 调整advances accounts 放款账户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Bbad 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base currency 基础货币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Ccall 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital employed 动用资金capital expenditure 资本支出capital redemption reserve fund 赎回资本准备金capital 资本cash basis accounting 收付实现制会计原则cash book 现金日记簿cash discount 现金折扣cash equivalents 现金等价物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 account 寄销帐consignment 寄销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 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credit 贷方creditor 债权人creditors ledger control account 应付帐款分类帐统制帐户creditors ledger 应付帐款分类帐current assets 流动资产current liabilities 流动负债current ratio 流动比率Ddaily trial balance 日试算平衡表debenture 债券debit advice 借项通知单(银行用) debit note 借项通知单debit 借方debtors ledger control account 应收帐款分类帐统制帐户debtors ledger 应收帐款分类帐deficit 亏空，赤字del credere commission 担保还款佣金depreciation account method 折旧帐法depreciation provision account method 折旧准备帐法depreciation 折旧discount 贴现，折价discounting bill of exchange 票据贴现discounting charge 贴现手续费discounts allowed 销货折扣discounts received 购货折扣dishonoured bill 拒付票据double-entry bookkeeping 复式簿记doubtful debts 可疑帐户draft 汇票drawee 受票人drawer 出票人drawings account 业主提款帐drawings 业主提款Eendorsement 背书entity 会计主体expenses 费用Ffactory overhead 间接制造成本fee income 手续费收入final accounts 决算表financing activity 筹资活动finished goods 制成品fixed assets 固定资产foreign currency 外国货币foreign exchange transactions 外汇交易forfeiture 没收forward transactions 远期交易freehold premises 永久业权Ggeneral book of original entry 普通原始簿general journal 日记簿general ledger entry 总分类账分录general ledger 总分类帐general ledger 总分类账general provision 一般损失准备金going concern 持续经营gross loss 毛损gross profit ratio 毛利率gross profit 毛利Hhire purchase 租购historical cost 历史成本holder 持票人honour the bill of exchange 结算票据Iincome determination 损益计算interest income 利息收入investing activity 投资活动investment security 投资证券invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本Jjoint venture 合营企业journal 日记簿Lledger 分类帐legal person 法人liabilities 负债liquidity ratio 流动性比率local currency equivalent 等值货币local currency 当地货币long-term liabilities 长期负债Mmargin 毛利率mark-up 加成match 配比materiality 重要性memorandum 备忘modified cash basis accounting 修正的收付实现制会计原则monthly statement 月结单Nnatural currency 实际货币net current assets（working ) 净流动资产(营运资金）net loss 净损失net profit ratio 净利率net profit 纯利net purchases 购货净额nominal account 虚帐户nostro accounts 往账科目Oopening entries 开帐分录opening stock 期初存货operating activity 经营活动option 期权ordinary shares 普通股overdraft 透支overhead , ; 间接费用ownership 所有权Ppaid-up capital 己缴股本par value 票面值partnership 合伙企业patent 专利权perpetual inventory method 永续盘存法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provision for bad debts 坏帐准备prudence 稳健保守purchases account 购货帐purchases journal 购货日记簿purchases ledger control account 应付帐款分类帐控制帐户purchases ledger 应付帐款分类帐Rreal account 实帐户receipt in advance 预收款项receipts and payments account 现金收付日记帐reconciliation report 银行存款调节表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return on capital employed 长期资本报酬率returns inwards book 销货退回日记簿returns outwards book 购货退回日记帐Sshare capital 股本share certificate 股票share 股份shareholders'equity 股东权益shareholders'fund 股东资金specific provision 专项损失准备金spot transactions 即期交易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 明细分类帐surplus 盈余suspense account 暂记帐户syndicated loans 辛迪加贷款Tthe chart of account of a bank 银行会计科目表the dual currency accounting system 单一币种记帐法the multiple currency accounting system 原币记帐法trade-in 以旧换新trading and profit and loss account 损益表transfer 转让treasury 国库券trial balance 试算平衡表trustee 信讬人Vvendor account 出让人帐vostro accounts 来账科目Wworking capital ratio 营运资金比率working paper 工作底稿work-in-progress 在制品Yyear-end stock taking 年终盘点存货（注：可编辑下载，若有不当之处，请指正，谢谢!）。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
市价上限
保付支票
定存单
找零金
现值变动 法
会计估计 的变动
会计原则 变动
编制报表 主体变动
冲销累计 折旧
记入资产 帐户 一致性 请求权
非公开发 行公司 结帐
共保条款
收现法
综合营业 亏损
combined operating profit combined rceovmenmuiettse e on accountin g procdure( CAP) committe e reports
announce ment date
备抵长期 投资跌价 损失
备抵短期 投资跌价 损失
美国会计 学会
美国会计 师协会
摊销
到期年金 终值
普通年金 终值
长期偿债 能力分析
投资报酬 分析
短期偿债 能力分析 认股权宣 告日
annual effective tax rate annuity
annuity due
accrual basis
accrued expenses
accrued iatcecmrused liability on purchase commitm ent
accrued revenues
accumulat ed benefit obligation
accumulat ed depreciati on
cash receipts journal
cash surrender value of life insurance cashier's checks
casualty loss and insurance
已认购股 份
资本公积
利息资本 化
帐面价值
现金支出 簿
现金折扣
现金股利
约当现金
现金流量 分析与资 金表
cash disbursem ent cash discount cash dcaivshidends equivalent s
cash flow analysis and the funds sctaasthement flows from operation activities cash over and short
银行往来 调节表
对帐单
优惠承购 权
bargain renewal option base inventory base year
basic accountin g equation basic principles basic pstulates bearer boenedfsiciar y benefit due to loss cbaernreyfbitack due to loss carryforw ard
allowance to reduce deferred tax asset to expected realizable value
allowance to reduce inventory to market
帐龄分析 法 全部财务 资源观念
全涵观念
全含所得 观念
备抵坏帐
备抵评价
备抵维修 费用 备抵（评 价）法
asset expenditu raesset gains and laossseet/sliabi lity method
assetlinked bonds
assets acquired by exchange
assigned accounts receivable
全年有效 税率 年金
到期年金
年金法 反稀释效 果 APB发布 的意见书 及声明书
callable preferred sCtoAcPk accoounti ng research bulletins
capital expenditu re capital lease
capital maintenan ce approach capital stock
流通额法
债券流通 法 应付公司 债
递延所得 税备抵评 价
备抵存货 跌价
allowance to reduce long-term investmen ts to market
allowance to reduce short-term investmen ts to mamaerkriectan accountin g associatio nam(AeAricAa)n institete of certified public accountan ts(AICPA
additional markup cancellati on
additional paid-in capital
additional paid-in capital from expired warrants additions
aditional paid-in capital adjunct account adjusting
amortizati on
amount of an annuity due
amount of an ordinary aannnaluyistyis of longterm saonlavlyensicsy of return on iannvaelystsmisen of shortterm liquidity
活动量法
购建期间
acruarial gains and laocstuseasl caoctsutal return on plan ascstueatsrial assumptio n
actuarial present value actuary
additional liability additional markup
accumulat ed rights
acid-test ratio
acitivity method
acquisitio n period
会计准则 部门
会计准则 执行委员 会
会计名词 公报
会计趋势 与技术
应收帐款 权责发生 制
应付费用
应计项目
应计进货 合约损失
应收收益
累积给付 义务
累计折旧
累积权利 酸性测试 比率
authorize d capital stock available for sale
availablefor-sale securities
average collection period
average days to sell the inventory bad debt expense
balance sheet approach bank overdraft
annuity method
antidilutiv eAePfBfect opinion & statement s
appraisal system
appraisal value
appropria eadppropriat ed retained earnings
appropriat ion of retained earnings
charge to accumulat ed depreciati on
charge to asset accincsoiustnetnc y claim
closed corporatio ns closing
coinsuran ce clause
collection method
combined operating loss
abandonm ent abnormal shrinkage abnormali ty absorptio n costing
accelerate d depreciati on accomplis hments
account accountin g aycle accountin g changes accountin g horizon accountin g income accountin gacpcooluicniteins g principles board(AP B)
服务年资 给付法
代销 改良 全部/部 分（简 易）会计 准则
预收工程 款
bonds outstandin g method
bonds outstandin g method bonds payable
bonus and profit sharing pbloaonk value method
book value of net assets acquired call premium call price call provisions callable bonds
员工奖金 及分红 帐面价值 法
股权净值
收回溢价 赎回价格
收回条款 可收回公 司债
可收回优 先股
CAP分布 的会计研 究公报
资本支出
资本租赁
资本维持 法
股本
capital stock subscribe d capital surplus
capitalizat ion of interest carrying value评价法 Nhomakorabea评定价值
指拨
已指拨保 留盈余
盈余的指 拨
资本支出 退休金资 产损益 资产负债 法
实物偿还 公司债
资产抵换
设定担保 应收帐款
assigned value
assignme nt of accounts receivable
associatin g cause and effect attribute attribution auditor's report
benefits/y ears-ofservice approach