中英对照会计术语表
中英对照会计术语表
Ａ股（或甲类股份） A share
安装成本 installation cost
安装费收入 installation fees revenue
Ｂ股（或乙类股份） B share
半成品 semi-finished goods
半年度报告 half-yearly report
包装材料（或包装物） packaging material
包装容器 container
保留次级权益 subordinated retained interests 保费收入 premium revenue
保险费用 insurance expenses
保险合同 insurance contracts
保险赔偿 insurance compensation
保险人 insurer
保险事故 insured event
保险索赔 insurance claim
保险责任 insurance obligations
备查账簿 memorandum book
备件 spare parts
备用现金 cash in till
背书 endorsement
背书人（或承兑人） endorser
被担保方 secured party
被购方 acquiree
被合并方 combined party
被套期项目 hedged items
被投资单位表决权 voting rights of an investee enterprise
本金 principal
本金偿还 principal repayments
本年年初余额 beginning balance of current year
本年年末余额 ending balance of current year
本年（所有者权益）增减变动金额 changes in owners’ equity for current year
本期净资产增加数 net assets that increase during the period
本期收入 income for the period
本月材料成本差异率 material cost variance rate for the month
本月收入材料的成本差异 cost variance of material received during the month
本月收入材料的计划成本 material received during the month at planned cost
本质差别 differ in substance
比较会计报表 comparative accounting statements
比较信息 comparative information
变动率 rate of change
表决控制权 vote control
表决权 vote
波动率 votality rate
补价 boot
补缴税款 back tax
补充信息 supplementary information
补贴 subsidies
不动产抵押 real estate mortgage
不可撤销授信承诺（即贷款承诺） non-cancellable credit commitments (i.e. loan commitment)
不利影响 adverse effect
不切实可行 impracticable
不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve cash receipts or payments
不限量发行 tap issue
部门开支 departmental expenses
10%重要性标准 10% threshold
材料 material
材料成本差异 material cost variance
材料费 material costs
财产保险费 property insurance expense
财务报表列报 presentation of financial statements
财务（会计）报告 financial (accounting) reports
财务报告批准报出日 date when financial statements are authorized for issue
财务报告舞弊或差错 fraud or errors in financial report
财务担保合同 financial guarantee contract
财务费用 financial expenses
财务管理 financial management
财务机构 financial institutes
财务困难 financial difficulty
财务业绩 financial performance
财务影响 financial effect
财务状况 financial position
裁定费（或评定印花税额手续费，或评估契据费） adjudication fee
裁定破产 adjudged bankrupt
裁定破产人 adjudicated bankrupt
裁定无力偿还债务 adjudication of insolvency
采购成本 cost of purchase
参数 parameter
仓储费用 storage costs
次要报告形式 secondary reporting format
次要分部 secondary segments
从价费 ad valorem fee
从价关税 ad valorem tariff
从价税（或按值征税） ad valorem duty
从价税制 ad valorem duty system
从子公司、联营企业或合营企业分回利润而收到的现金 profits received in cash from subsidiaries, associates and joint ventures
存出投资款 investment paid
存放银行同业的结余 balance with other banks
存货 inventory
存货成本 cost of goods purchased/manufactured (or inventoriable cost)
存栏待售的牲畜 livestock raised for sale
存货跌价准备 provision for decline in value of inventories
存货跌价损失 loss from decline in value of inventories
存货过时 inventories obsolescence
存货毁损 damages of inventory
存款利息收入 interest income from deposit
存货盘点 inventory-taking
存货实物盘点 physical inventory taking
存货实有数量 physical quantity of inventory
差旅费 traveling expenses
产成品 finished goods
产畜和役畜 productive livestock and draught animals
产出能力 output capacity
产量法 unit-of-output method
产品安全保证 product warranties
产品的规格、型号及最终用途 specification, model and terminal use purpose of products
产品销售收入 revenue from goods sold
长期待摊费用摊销 amortisation of long-term prepaid expenses
长期股权投资 long-term equity investment
长期股权投资减值 impairment of long-term equity investment
长期健康险责任准备金 provision for obligations arising on long-term health insurance contracts
长期借款 long-term borrowings
长期借款协议 long-term agreement
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 amount borrowed
超额赔款再保险合同 excess of loss reinsurance contracts
车船使用税 vehicle and vessel usage tax
成本差异 cost variance
成本法 cost method
成本分配 allocation of costs
成本加成合同 cost plus contract
成本模式 cost model
成本与可变现净值孰低 lower of cost and net realisable value 承背书人 endorsee
承兑人（或接受人，或受票人） acceptor
承兑协议 acceptance agreement
承诺（事项） commitments
承租人 lessee
承租人会计处理 accounting by lessees
持股比例 proportion of ownership interest
持续经营 going concern
持有至到期投资 held-to-maturity investments
充足性测试 adequacy tests
冲销 write off
重分类 reclassification
重估储备 revaluation reserve
重估增值 revaluation increments
重述 restatement
重新组合 repackaging
重置成本 replacement cost
筹资活动产生的现金流量 cash flows from financing activities
出口加工区 export processing zone
出口免税 export exemption
出口退税 export refund
出资证明书 capital contribution certificate
出租人会计处理 accounting by lessors
出租收入 rental income
初始发行（首发） initial public offer
初始计量金额 initial measured amount
初始取得 initial acquisition
初始直接费用 initial direct costs
储备基金 reserve fund
处置固定资产、无形资产和其他长期资产的损益 profits or losses on disposal of fixed assets, intangible assets and other long-term assets
处置收入 disposal proceed
处置子公司及其他营业单位收到的现金净额 net cash flows from disposal of subsidiaries or other business units
垂直一体化经营 vertically integrated operations
纯利 net profit
纯益手续费 profit commission
大田作物 growing field crops
大修理工程 capital maintenance project
大修理停用的固定资产 fixed assets under capital maintenance
大宗客户 major customers
贷方余额 credit balance
贷款 loans
地区分部 geographical segments
地域来源原则[税制] territorial source principle [taxation]
代建房地产 property constructed on behalf of 3rd parties
代扣税 withholding tax
代理商 agent
代位追偿款 recoveries on subrogation for undertaken claims
待处理财产损益 asset gain or loss suspense
待摊费用 prepaid expenses
单独列报 report separately
担保 guarantees
担保物（金融资产） pledge
担保余值 guaranteed residual value
当期 current period
当期回购普通股股数 the number of ordinary shares bought back during the period concerned
当期新发行普通股股数 the number of ordinary shares issued during the period concerned
到岸价 CIF (cost, insurance and freight)
到期期限分析 maturity analysis
到期时间表 maturity schedule
到期应缴税款 tax due
等待期（股份支付） vesting period
抵销 offsetting (or set off … against)
抵销（合并报表） eliminate…from…
抵消分录 elimination entry
低值易耗品 low-valued and short-lived consumables
低估 understate
第三方补偿 reimbursement from third parties
递耗资产 depleteable assets
递延收益 deferred income
递延所得税 deferred income tax
递延所得税负债 deferred income tax liability
递延所得税资产 deferred income tax asset
电汇 telegraphic transfer [T/T]
电汇汇率 telegraphic transfer rate
电汇通知书 telegraphic transfer advice
电子付款系统 electronic payment system
电子交易系统 electronic trading system
电子数据处理 electronic data processing (EDP)
电子转账系统（或电子转账制度） electronic transfer system 定价服务机构 pricing service institute
定价限制 restriction on pricing
定价原则 principle for pricing
定价政策 pricing policies
定量分析 quantitative analysis
定期存款 fixed deposits
定期放款（或定期贷款） time loan
定期质押放款（或定期担保放款） time loan secured
定期信用放款 time loan unsecured
定期借款（或有期借款） term borrowing
定期合约 term contract
定期盘存制（或实地盘存制） periodic inventory system
定期债券 term bond
定性分析 qualitative analysis
董事会 board of directors
短期垫付款 short-term advance
短期借款 short-term loans
短征税款 tax undercharged
对外销售成本 cost of external sales
对外营业收入 revenue from external sales
恶性通货膨胀经济 hyperinflationary economy
二手市场 secondary market
发出存货 inventory transferred out
发行在外普通股加权平均数 weighted average number of ordinary shares outstanding
发票 invoice
罚款收入 revenue from penalties
罚款支出 penalty payments
法定公益金 statutory public welfare fund
法定盈余公积 statutory surplus reserve
法人 legal person
法院判决 court judgment
法律形式 legal form
防风固沙林 anti-wind and sand-fixation forests
房产税 property tax
房地产开发 real estate development
房屋和建筑物 buildings and structures
非比例再保险合同 non-proportional reinsurance contracts
非常损失 extraordinary loss
非货币性福利 non-monetary benefit
非货币性资产交换 exchange of non-monetary assets
非流动负债 non-current liabilities
非流动资产 non-current assets
非流动资产处置损益 gain or loss on disposal of non-current assets
非上市有限公司 limited company unquoted on stock exchange
非调整事项 non-adjusting events
非同一控制下的企业合并 business combinations that do not involve enterprises under common control
非衍生金融工具 non-derivative financial instrument
非暂时性下跌 prolonged decline
非正常消耗 abnormal amounts of wastage
非专利技术 non-proprietary technology
费用 expenses
费用的功能 function of expense
费用的性质 nature of expense
分保保证金 reinsurance deposit
分保费收入 reinsurance premium revenue
分保费用 reinsurance expenses
分保赔付成本 reinsurance costs of paying claims 分保业务账单 bordereaux
分部报告 segment reporting
分部的确定 identification of segments
分部费用 segment expense
分部负债 segment liabilities
分部间营业收入 revenue from inter-segment sales 分部间销售成本 cost of inter-segment sales
分部间转移交易 inter-segment transfers
分部会计政策 segment accounting policies
分部利润（亏损） segment profit (loss)
分部收入 segment revenue
分部资产 segment assets
分出保费 ceded premium
分配股利、利润或偿付利息所支付的现金 cash payments for distribution of dividends or profits and for interest expenses
分摊率 absorption rate
分期付款 pay in installments
分期付款销售 installment sale
分期收款发出商品 goods on installment sale
分支机构 branch of an enterprise
风险集中 concentration of risks
风险价值法 value-at-risk method
风险资本 capital at risk
浮动利率 variable interest rate
符合资本化条件的资产的购建或生产 acquisition, construction or production of a qualifying asset
辅助材料 ancillary material
辅助费用 ancillary costs
辅助设备及设施 supporting equipment
辅助生产成本 auxiliary production cost
付款日期 payment date
负商誉 negative goodwill
负债 liabilities
附则 supplementary provisions
附注 notes
副产品 by-products
赋税减免 tax break
高估 overstatement
个别计价法 specific identification method
个人独资企业 sole-proprietors
耕地占用税 agricultural land occupation tax
更新改造支出 improvement expenditure
工伤保险费 accident insurance
工程物资 construction material
工会经费 expenses for workers’ association
工具 tool
工资 wages
工作底稿法 worksheet approach
工作量法 production or service output method
公平交易 an arm’s length transaction
公开招股 offer of shares for public subscription
公益性生物资产 public welfare biological assets
公用事业部门 public utilities
公允价值 fair value
公允价值变动损益 gain or loss on changes in fair value 公允价值模式 fair value model
公允价值套期 fair value hedge
公司法 Company Law
公众 the public
共同控制 joint control
共同债权人 joint creditor
共同债务人 joint debtor
供款率 rate of contribution
供应商 supplier
供应合同 supply contract
供应商（所提供的）担保 supplier-type warranty
购货退回收到的现金 cash receipts from return of goods to suppliers
购建固定资产、无形资产和其他长期资产支付的现金 cash payments to acquire fixed assets, intangible assets and other long-term assets
购买法 acquisition (or purchase) method
购买方 acquirer
购买价款 purchase price
购买日 acquisition date
购买商品、接受劳务支付的现金 cash payments to suppliers for goods and services
购买选择权 bargain purchase option
估值技术 valuation technique
估值基准base of valuation
估值日期 valuation date
股东大会 shareholders’ meeting
股东权益 shareholders’ equity
股份回购 share buy-back
股份期权 share options
股份所有权 title to shares
股份支付 share-based payment
股价与账面价值比率 Price-To-Book Ratio
股价与现金流比率 Price-To-Cash-Flow Ratio
股价与销售额比率 Price-To-Sales Ratio
股价指数 stock market index
股利 dividends
股票发行 issuing of stocks
股权联营法 merger method
股权投资差额 equity investment difference
股权性投资 equity investments
固定造价合同 fixed price contract
固定资产 fixed assets
固定资产报废损失 losses on scrapping of fixed assets
固定资产改良支出 expenditure for improvement of fixed assets
固定资产卡片 fixed assets card
固定资产修理支出 maintenance expenditure of fixed assets
固定资产装修费用 decoration and repair expenses of fixed assets 关键管理人员 key management personnel
关键管理人员薪酬 emoluments for key management personnel
关联方关系 related party relationships
关联方交易 related party transactions
关联方披露 related parties disclosures
管理费用 general and administrative expenses
国家控制的企业 State-controlled enterprises
国有企业 state-owned enterprises
国债 national bond
过去的交易或事项 past transactions or events
归属于母公司的损益 profit or loss attributable to the parent
归属于普通股股东的当期净利润 net profit attributable to the ordinary shareholders
归属于少数股东的损益 profit or loss attributable to minority interest
Ｈ股 H share
行业协会 industry group
合并报表附注 notes to consolidated financial statements
合并财务报表 consolidated financial statements
合并成本 cost of combination
合并程序 consolidation procedures
合并范围 scope of consolidation
合并方 combining party
合并合同或协议 combination contract or agreement
合并利润表 consolidated income statement
合并披露 disclose in aggregate (or aggregate disclosure)
合并日 combination date
合并所有者权益变动表 consolidated statement of changes in owners’ equity
合并现金流量表 consolidated cash flow statement
合并资产负债表 consolidated balance sheet
合伙企业 partnerships
合理损耗 reasonable loss
合理、一致的基础 reasonable and consistent basis
合同变更 variation in contract
合同成本 contract cost
合同的分立与合并 segmenting and combining construction contracts
合同法 Contract Law
合同费用 contract expense
合同价格 contract price
合同权利 contractual right
合同剩余期限 remaining contractual life
合同收入 contract revenue
合同义务 contractual obligation
合营企业 joint ventures
很可能（结果的可能性） probable
恒生指数 Hang Seng Index [HSI]
后进先出法 LIFO (Last-in First-out) method
后续计量 subsequent measurement
后续支出 subsequent expenditures
汇兑差额 exchange difference
坏账准备 provision for bad debts
环境恢复负债 environmental restoration liability
汇兑收益或损失 foreign exchange gains or losses
汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 混合工具 hybrid instrument
混合销售行为 mixed sales activities
活跃的交易市场 active market
活期存款 demand deposit
货币单位 units of currency
货币交易bank note transaction
货币时间价值 time value of money
货币性项目 monetary item
货币性资产 monetary asset
货币资金 monetary funds
或有负债 contingent liabilities
或有结算条款 contingent settlement provisions 或有事项 contingencies
或有应付金额 contingent amount payable
或有应收金额 contingent amount receivable
或有资产 contingent assets
或有租金 contingent rental
机械使用费 utilization expense of equipment 基数（或基值，或基准，或基础） base
基本存量法 base stock method
基本利率（或基本汇率）base rate
基本每股收益 basic EPS (earnings per share) 基本确定（结果的可能性） virtually certain
基本生产成本 primary production cost
基本薪金（或底薪） basic salary
基本指数 base index
基本准则 basic standards
基期（或评税基期） base period
基金投资 fund investment
基准费用 base cost
基准利率 benchmark interest rate
基准年（或基年） base year
基准日期（或基日） base date
极小可能（结果的可能性） remote
集体企业 collective-owned enterprises
集团内部长期资产交易 intra-group transaction of long-term assets
集团内部交易 intra-group transactions
集团内部销售收入 revenue from intra-group sales
集团内部债权与债务项目 intra-group items of receivables and payables 集团最终母公司 ultimate parent of the group
计划成本法 planned cost technique
计税基础 tax base
计算错误 mathematical mistakes
计提折旧 recognise depreciation
记名支票（或抬头支票） order cheque
记账本位币 reporting currency
记账凭证 voucher
即期汇率 spot exchange rate
即期汇票 demand draft [D/D]
即期价格 spot price
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
新会计准则会计科目表中英文对照18页word
新会计科目表 1 资产 assets 11~ 12 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 cash equivalents 112 短期投资 short-term investment 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
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
新会计准则会计科目中英文对照表
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
中英文会计词汇对照表
Rick Antle and Stanley Garstka
《会计术语英汉对照表》
会计术语英汉对照表 出自MBA智库百科(https://www.360docs.net/doc/218850479.html,/) 会计术语英汉对照表 目录 ? 1 初级会计 ? 2 中级会计 ? 3 高级会计 ? 4 成本会计 ? 5 管理会计 ? 6 企业财务会计 ?7 会计总论 ?8 政府及非盈利组织会计 [编辑] 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 （accounts for settlement of claim and debt） 户 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（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） 附加账户（adjunct accounts） 付款凭证（payment voucher） 分类账簿（ledger） 多栏式日记账核 （bookkeeping procedure using columnar journal）算形式 结账（closing account） 结账分录（closing entry） 借贷记账法（debit-credit bookkeeping）
会计术语中英对照表
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 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
会计科目中英文对照
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
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）
国际会计科目对照表(中英)
精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?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? ? 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?
Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?
中英对照会计术语表
中英对照会计术语表 Ａ股（或甲类股份） A share 安装成本 installation cost 安装费收入 installation fees revenue Ｂ股（或乙类股份） B share 半成品 semi-finished goods 半年度报告 half-yearly report 包装材料（或包装物） packaging material 包装容器 container 保留次级权益 subordinated retained interests 保费收入 premium revenue 保险费用 insurance expenses 保险合同 insurance contracts 保险赔偿 insurance compensation 保险人 insurer 保险事故 insured event 保险索赔 insurance claim 保险责任 insurance obligations 备查账簿 memorandum book 备件 spare parts 备用现金 cash in till 背书 endorsement 背书人（或承兑人） endorser 被担保方 secured party
被购方 acquiree 被合并方 combined party 被套期项目 hedged items 被投资单位表决权 voting rights of an investee enterprise 本金 principal 本金偿还 principal repayments 本年年初余额 beginning balance of current year 本年年末余额 ending balance of current year 本年（所有者权益）增减变动金额 changes in owners’ equity for current year 本期净资产增加数 net assets that increase during the period 本期收入 income for the period 本月材料成本差异率 material cost variance rate for the month 本月收入材料的成本差异 cost variance of material received during the month 本月收入材料的计划成本 material received during the month at planned cost 本质差别 differ in substance 比较会计报表 comparative accounting statements 比较信息 comparative information 变动率 rate of change 表决控制权 vote control 表决权 vote 波动率 votality rate 补价 boot
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）
会计科目中英对照表
资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 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 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets
资产 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 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 properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials
固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets
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