会计英语术语
计英语术语 国际会计术语英汉对照 Account 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 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 内部审计证书 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 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 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 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 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 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 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰 原始分录错误 error of original entry 原始分录簿 book of original entry 原则性错误 error of principle 流动资产 current assets 流动负债 current liabilities 流动比率 current ratio 流动抵押品 floating charge 租购 hire purchase 租购公司 hirer 个体 entity 差额承上 balance brought down 差额承前 balance brought forward 差额转下 balance carried down 帐户 account 透支 overdraft 透支额度 facility extent 名调乱错误 error of commission 现金日记簿 cash book 现金收支帐 receipts and payments account 现金折扣 cash discount 虚帐户 nominal account 净损失 net loss 累积基金 accumulated fund 停止经营 quit concern 动用资金 capital employed 专利税 royalty 专利权 patent 货物寄销帐 goods sent on consignment account 票面值 par value 接纳 accept 净流动资产 net current assets 速动比率 liquidity ratio 寄销 consignment 寄销人 consignor 寄销帐 consignment account 票据拒付手续费 noting charges 票据贴现 discounting bill of exchange 组织大纲 memorandum of association 组织章程 articles of association 商誉 goodwill 贷方 credit 贷项通知单 credit note 贷项通知单(银行用) credit advice 提用 drawings 提款帐 drawings account 费用 expenses 期未存货 closing stock 期初存货 opening stock 单式簿记 single-entry bookkeeping 备忘 memorandum 补助分类帐 subsidiary account 报表 statement 贴现 discount 发票 invoice 发票人 drawer 间接工资 indirect wages 贴现手续费 discounting charge 普通股 ordinary shares 普通日记簿 general journal 普通原始簿 general book of original entry 间接原料 indirect material 间接费用 indirect expenses, overhead 间接制造成本 factory overhead 开帐分录 opening entries 结帐分录 closing entries 短期合营 joint venture 短期合营帐 joint venture account 短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange 超额利润 super profit 资本 capital 资本主 proprietor 资本支出 capital expenditure 资本报酬率 return on capital employed 零用现金凭单 petty cash voucher 零用现金簿 petty cash book 债权人 creditor 债券 debenture 预计利息帐法 interest suspense account method 预付费用 prepaid expenses 预取收益 receipt in advance 会计等式 accounting equation 损益帐 profit and loss account 损益计算 income determination 过帐 posting 资产 assets 资产负债表 balance sheet 资产收回价值 goods repossessed value 试算表 trial balance 经常性项目 recurrent item 溢价 premium 溢价发行 issued at premium 催缴股款 call 银行往来调节表 bank reconciliation statement 复式簿记 double-entry bookkeeping 说明 account for 实帐户 real account 对销 contra 制成品 finished goods 汇票 bill of exchange, draft 实际成本 actual cost 截线 enter short 其它资产 other assets 递延资产 deferred assets 债券发行成本 deferred bond issuance costs 长期预付租金 long-term prepaid rent 长期预付保险费 long-term prepaid insurance 递延所得税资产 deferred income tax assets 预付退休金 prepaid pension cost 其它递延资产 other deferred assets 闲置资产 idle assets 闲置资产 idle assets 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 长期应收票据 long-term notes receivable 长期应收帐款 long-term accounts receivable 催收帐款 overdue receivables 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 parties 其它长期应收款项 other long-term receivables 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 出租资产 assets leased to others 出租资产 assets leased to others 出租资产 -重估增值 assets leased to others - incremental value from revaluation 累积折旧 -出租资产 accumulated depreciation - assets leased to others 存出保证金 refundable deposit 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans- actions 保留盈余(或累积亏损) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn retained earnings (accumulated deficit) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn 法定盈余公积 legal reserve 法定盈余公积 legal reserve 特别盈余公积 special reserve 意外损失准备 contingency reserve 改良扩充准备 improvement and expansion reserve 偿债准备 special reserve for redemption of liabilities 其它特别盈余公积 other special reserve 未分配盈余(或累积亏损) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn retained earnings-inappropriate (or accumulated deficit) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn 累积盈亏 accumulated profit or loss 前期损益调整 prior period adjustments 本期损益 net income or loss for current period 杂项资产 miscellaneous assets 受限制存款 certificate of deposit - restricted 杂项资产 -其它 miscellaneous assets - other 负债 liabilities ~ 流动负债 current liabilities 短期借款 short-term borrowings(debt) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn 银行透支 bank overdraft 银行借款 bank loan 短期借款 -业主 short-term borrowings - owners 短期借款 -员工 short-term borrowings - employees 短期借款 -关系人 short-term borrowings- related parties 短 期借款 -其它 short-term borrowings - other 应付短期票券 short-term notes and bills payable 应付商业本票 commercial paper payable 银行承兑汇票 bank acceptance 其它应付短期票券 other short-term notes and bills payable 应付短期票券折价 discount on short-term notes and bills payable 应付票据 notes payable 应付票据 notes payable 应付票据 -关系人 notes payable - related parties 其它应付票据 other notes payable 应付帐款 accounts pay able 应付帐款 -关系人 accounts payable - related parties 应付所得税 income taxes payable 应付所得税 income tax payable 应付费用 accrued expenses 应付薪工 accrued payroll 应付租金 accrued rent payable 应付利息 accrued interest payable 应付营业税 accrued VAT payable 应付税捐 -其它 accrued taxes payable- other 其它应付费用 other accrued expenses payable ~ 其它应付款 other payables 应付购入远汇款 forward exchange contract payable 应付远汇款 -外币 forward exchange contract payable - foreign currencies 买卖远汇溢价 premium on forward exchange contract 应付土地房屋款 payables on land and building purchased 应付设备款 Payables on equipment 其它应付款 -关系人 other payables - related parties 应付股利 dividend payable 应付红利 bonus payable 应付董监事酬劳 compensation payable to directors and supervisors 其它应付款 -其它 other payables - other 预收款项advance receipts 预收货款 sales revenue received in advance 预收收入 revenue received in advance 其它预收款 other advance receipts 一年或一营业周期内到期长期负债 long-term liabilities -current portion 一年或一营业周期内到期公司债 corporate bonds payable - current portion 一年或一营业周期内到期长期借款 long-term loans payable - current portion 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion ~ 其它流动负债 other current liabilities 销项税额 VAT received(or output tax) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn 暂收款 temporary receipts 代收款 receipts under custody 估计售后服务/保固负债 estimated warranty liabilities 递延所得税负债 deferred income tax liabilities 递延兑换利益 deferred foreign exchange gain 业主(股东) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn往来 owners current account 同业往来 current account with others 其它流动负债-其它 other current liabilities - others 长期负债 long-term liabilities 应付公司债 corporate bonds payable 应付公司债 corporate bonds payable 应付公司债溢(折) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn价 premium(discount) 如需转载，请注明来自FanE『翻译中国』 http;//www.FanE.cn on corporate bonds payable （本文已被浏览 2355 次） | | 一贯原则 consistency 人名帐户 personal account 工作底稿 working paper 已承兑汇票 accepted draft/bill 已发行股本 issued capital 己催缴股本 called-up capital 己缴股本 paid-up capital 已赎回票据 retired bill 欠付催缴股款 calls in arrear 毛存现金 cash in hand 毛利 gross profit 毛利率 gross profit ratio/margin 毛损 gross loss 日记簿 journal 月结单 monthly statement 少量余额 minority balance 分配 allocation 分类帐 ledger 公证文件 noting 分摊 apportionment 加成 ma...
会计英语术语