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会计科目及常用词中英文对照

2010-10-05  水果沙律
2007-11-21 13:59

中国会计制度科目英文对照表

The Chinese-English Check List for Items of China System of Accounting 

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现金 Cash in hand

  银行存款 Cash in bank

  其他货币资金-外埠存款Other monetary assets - cash in other cities

  其他货币资金-银行本票 Other monetary assets - cashier‘s check

  其他货币资金-银行汇票 Other monetary assets - bank draft

  其他货币资金-信用卡 Other monetary assets - credit cards

  其他货币资金-信用证保证金 Other monetary assets - L/C deposit

  其他货币资金-存出投资款 Other monetary assets - cash for investment

  短期投资-股票投资 Investments - Short term - stocks

  短期投资-债券投资 Investments - Short term - bonds

  短期投资-基金投资 Investments - Short term - funds

  短期投资-其他投资 Investments - Short term - others

  短期投资跌价准备 Provision for short-term investment

  长期股权投资-股票投资 Long term equity investment - stocks

  长期股权投资-其他股权投资 Long term equity investment - others

  长期债券投资-债券投资 Long term securities investment - bonds

  长期债券投资-其他债权投资 Long term securities investment - others

  长期投资减值准备 Provision for long-term investment

  应收票据 Notes receivable

  应收股利 Dividends receivable

  应收利息 Interest receivable

  应收帐款 Trade debtors

  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors

  预付帐款 Prepayment

  应收补贴款 Allowance receivable

  其他应收款 Other debtors

  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors

  其他流动资产 Other current assets

  物资采购 Purchase

  原材料 Raw materials

  包装物 Packing materials

  低值易耗品 Low value consumables

  材料成本差异 Material cost difference

  自制半成品 Self-manufactured goods

  库存商品 Finished goods

  商品进销差价 Difference between purchase & sales of commodities

  委托加工物资 Consigned processing material

  委托代销商品 Consignment-out

  受托代销商品 Consignment-in

  分期收款发出商品 Goods on instalment sales

  存货跌价准备 Provision for obsolete stocks

  待摊费用 Prepaid expenses

  待处理流动资产损益 Unsettled G/L on current assets

  待处理固定资产损益 Unsettled G/L on fixed assets

  委托贷款-本金 Consignment loan - principle

  委托贷款-利息 Consignment loan - interest

  委托贷款-减值准备 Consignment loan - provision

  固定资产-房屋建筑物 Fixed assets - Buildings

  固定资产-机器设备 Fixed assets - Plant and machinery

  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

  固定资产-运输设备 Fixed assets - Automobiles

  累计折旧 Accumulated depreciation

  固定资产减值准备 Impairment of fixed assets

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工程物资-专用材料 Project material - specific materials

  工程物资-专用设备 Project material - specific equipment

  工程物资-预付大型设备款 Project material - prepaid for equipment

  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production

  在建工程 Construction in progress

  在建工程减值准备 Impairment of construction in progress

  固定资产清理 Disposal of fixed assets

  无形资产-专利权 Intangible assets - patent

  无形资产-非专利技术 Intangible assets - industrial property and know-how

  无形资产-商标权 Intangible assets - trademark rights

  无形资产-土地使用权 Intangible assets - land use rights

  无形资产-商誉 Intangible assets - goodwill

  无形资产减值准备 Impairment of intangible assets

  长期待摊费用 Deferred assets

  未确认融资费用 Unrecognized finance fees

  其他长期资产 Other long term assets

  递延税款借项 Deferred assets debits

  应付票据 Notes payable

  应付帐款 Trade creditors

  预收帐款 Advance from customers

  代销商品款 Consignment-in payables

  其他应交款 Other payable to government

  其他应付款 Other creditors

  应付股利 Proposed dividends

  待转资产价值 Donated assets

  预计负债 Accrued liabilities

  应付短期债券 Short-term debentures payable

  其他流动负债 Other current liabilities

  预提费用 Accrued expenses

  应付工资 Payroll payable

  应付福利费 Welfare payable

  短期借款-抵押借款 Bank loans - Short term - pledged

  短期借款-信用借款 Bank loans - Short term - credit

  短期借款-担保借款 Bank loans - Short term - guaranteed

  一年内到期长期借款 Long term loans due within one year

  一年内到期长期应付款 Long term payable due within one year

  长期借款 Bank loans - Long term

  应付债券-债券面值 Bond payable - Par value

  应付债券-债券溢价 Bond payable - Excess

  应付债券-债券折价 Bond payable - Discount

  应付债券-应计利息 Bond payable - Accrued interest

  长期应付款 Long term payable

  专项应付款 Specific payable

  其他长期负债 Other long term liabilities

  应交税金-所得税 Tax payable - income tax

  应交税金-增值税 Tax payable - VAT

  应交税金-营业税 Tax payable - business tax

  应交税金-消费税 Tax payable - consumable tax

  应交税金-其他 Tax payable - others

  递延税款贷项 Deferred taxation credit

  股本 Share capital

  已归还投资 Investment returned

利润分配-其他转入 Profit appropriation - other transfer in

  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve

  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve

  利润分配-提取储备基金 Profit appropriation - reserve fund

  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund

  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund

  利润分配-利润归还投资 Profit appropriation - return investment by profit

  利润分配-应付优先股股利 Profit appropriation - preference shares dividends

  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve

  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends

  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

  期初未分配利润 Retained earnings, beginning of the year

  资本公积-股本溢价 Capital surplus - share premium

  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve

  资本公积-接受现金捐赠 Capital surplus - cash donation

  资本公积-股权投资准备 Capital surplus - investment reserve

  资本公积-拨款转入 Capital surplus - subsidiary

  资本公积-外币资本折算差额 Capital surplus - foreign currency translation

  资本公积-其他 Capital surplus - others

  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve

  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve

  盈余公积-储备基金 Surplus reserve - reserve fund

  盈余公积-企业发展基金 Surplus reserve - enterprise development fund

  盈余公积-利润归还投资 Surplus reserve - return investment by investment

  主营业务收入 Sales

  主营业务成本 Cost of sales

  主营业务税金及附加 Sales tax

  营业费用 Operating expenses

  管理费用 General and administrative expenses

  财务费用 Financial expenses

  投资收益 Investment income

  其他业务收入 Other operating income

  营业外收入 Non-operating income

  补贴收入 Subsidy income

  其他业务支出 Other operating expenses

  营业外支出 Non-operating expenses

     所得税 Income tax

际会计常用术语中英翻译

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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

Owner's 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

Account 帐户

会计&财务术语的中英对照

[url=http://acte.bokee.com/cat.10514222.html][/url]

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a payment or serious payments 一次或多次付款

abatement 扣减

absolute and unconditional payments 绝对和无条件付款

accelerated payment 加速支付

acceptance date 接受日

acceptance 接受

accession 加入

accessories 附属设备

accountability 承担责任的程度

accounting benefits 会计利益

accounting period 会计期间

accounting policies 会计政策

accounting principle 会计准则

accounting treatment 会计处理

accounts receivables 应收账款

accounts 账项

accredited investors 经备案的投资人

accumulated allowance 累计准备金

acknowledgement requirement 对承认的要求

acquisition of assets 资产的取得

acquisitions 兼并

Act on Product Liability (德国)生产责任法

action 诉讼

actual ownership 事实上的所有权

additional filings 补充备案

additional margin 附加利差

additional risk附加风险

additions (设备的)附件

adjusted tax basis 已调整税基

adjustment of yield 对收益的调整

administrative fee管理费

Administrative Law(美国)行政法

advance notice 事先通知

advance 放款

adverse tax consequences 不利的税收后果

advertising 做广告

affiliated group 联合团体

affiliate 附属机构

African Leasing Association 非洲租赁协会

after-tax rate 税后利率

aggregate rents 合计租金

aggregate risk 合计风险

agreement concerning rights of explore natural resources 涉及自然资源开发权的协议

agreement 协议

aircraft registry 飞机登记

airframe (飞机的)机身

airports 机场

airworthiness directives (飞机的)适航指令

alliances 联盟

allocation of finance income 财务收益分配

allowance for losses on receivables 应收款损失备抵金

alternative uses 改换用途地使用

amenability to foreign investment 外国投资的易受控制程度

amendment 修改

American Law Institute 美国法学会

amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销

amortization schedule 摊销进度表

amortize 摊销

amount of recourse 求偿金额

amount of usage 使用量

AMT (Alternative Minimum Tax) (美国)可替代最低税

analogous to类推为

annual budget appropriation 年度预算拨款

appendix (契约性文件的)附件

applicable law 适用法律

applicable securities laws适用的证券法律

applicable tax life 适用的应纳税寿命

appraisal 评估

appraisers 评估人员

appreciation 溢价

appropriation provisions 拨款条例

appropriation 侵占

approval authority 核准权

approval 核准

approximation近似

arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值

arbitration 仲裁

arm''s length transaction 公平交易

arrangement 安排

arrest 扣留

Article 2A 美国统一商法典关于法定融资租赁的条款

articles of incorporation 公司章程

AsiaLeaae 亚洲租赁协会

assess 评估

asset manager 设备经理

asset risk insurance 资产风险保险

asset securitization 资产证券化

asset specificity 资产特点

asset tracking 资产跟踪

asset-backed financing 资产支持型融资

asset-based lessor 立足于资产的出租人

asset-oriented lessor (经营租赁中的)资产导向型出租人

asset 资产

assignee 受让人

assignment 让与

association 社团

at the expiry 期限届满时

ATT (automatic transfer of title) 所有权自动转移

attachments 附着物

attributes 属性

auction sale 拍卖

audits 审计

authenticate 认证

authentication 证实

authority 当局

authorize 认可

availability of fixed rate medium-term financing 固定利率中期融资可得到的程度

available-for-sale securities 正供出售证券

average life 平均寿命

average managed net financed assets 所管理的已筹资金资产净额平均值

aviation authority 民航当局

backed-up servicer 替补服务者

backhoe反铲装载机

balance sheet date 资产负债表日

bandwidth 带宽

bank affiliates 银行的下属机构

bank quote 银行报价

bankruptcy cost 破产成本

bankruptcy court 破产法院

bankruptcy law 破产法

bankruptcy proceedings 破产程序

bankruptcy 破产

bareboat charterer 光船承租人

bargain renewal option廉价续租任择权

basic earnings per share每股基本收益

basic rent基本租金(各期应付的租金)

beneficiaries受益人

big-ticket items大额项目

bill and collect开票和收款

binding agreement有约束力的协议

blind vendor discount卖主暗扣

bluebook蓝皮书(美国二手市场设备价格手册)

book income账面收入

book loses账面亏损

borrower借款人

BPO(bargain purchase option)廉价购买任择权

bridge facility桥式融通

bridge桥梁

broker fee经纪人费

brokers经纪人

build-to-suit leases(租赁物由承租人)承建或承造的租赁协议

bulldozer推土机

bundled additional services捆绑(在一起的)附加服务

bundling捆绑(服务)

business acquisition业务收购

business and occupation tax营业及开业许可税

business generation业务开发

business trust商业信托

by(e)-laws细则


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