财务会计英语专业词汇

General Ledger总分类帐一、 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 Cashiers 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 存款, 押金, 保证金 Deposits100906 存出投资款 Refundable Deposits 1101 短期投资 Short-Term Investments 110101 股票 Short-Term Investments - Stock Stock 股票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 Reserves储量 Service 服务应收款 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 Equity 权益 Investment 投资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 Receivable可接受的 Deficit赤字库存资产 Inventories 1201 物资采购 Supplies Purchasing 1211 原材料 Raw Materials 1221 包装物 Wrap Page 1231 低值易耗品 Low-Value Consumption Goods 1232 材料成本差异 Materials Cost Variance Variance 差异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 Stages 1301 待摊费用 Deferred And Prepaid Expenses Deferred 延期的,长期资产 Long-Term Assets长期投资 Long-Term Investment 1401 长期股权投资 Long-Term Investment On Stocks 140101 股票投资 Investment On Stocks 140102 其他股权投资 Other Investment On Stocks 1402 长期债权投资 Long-Term Investment On Bonds 140201 债券投资 Investment On Bonds 140202 其他债权投资 Other Investment On Bonds 1421 长期投资减值准备 Long-Term Investments Depreciation Reserves 股权投资减值准备 Stock Rights Investment Depreciation Reserves 债权投资减值准备 Creditors Rights Investment Depreciation Reserves Depreciation 贬值、折旧1431 委托贷款 Entrust Loans 143101 本金 Principal 143102 利息 Interest 143103 减值准备 Depreciation Reserves 1501 固定资产 Fixed Assets 房屋 Building 建筑物 Structure 机器设备 Machinery Equipment 运输设备 Transportation Facilities 工具器具 Instruments And Implement 1502 累计折旧 Accumulated Depreciation 1505 固定资产减值准备 Fixed Assets Depreciation Reserves 房屋、建筑物减值准备 Building/Structure Depreciation Reserves 机器设备减值准备 Machinery Equipment Depreciation Reserves 1601 工程物资 Project Goods And Material 160101 专用材料 Special-Purpose Material 160102 专用设备 Special-Purpose Equipment 160103 预付大型设备款 Prepayments For Equipment 160104 为生产准备的工具及器具 Preparative Instruments And Implement For Fabricate 1603 在建工程 Construction-In-Process 安装工程 Erection Works 在安装设备 Erecting Equipment-In-Process 技术改造工程 Technical Innovation Project 大修理工程 General Overhaul Project 1605 在建工程减值准备 Construction-In-Process Depreciation Reserves 1701 固定资产清理 Liquidation Of Fixed Assets 1801 无形资产 Intangible Assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade Names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets Depreciation Reserves 专利权减值准备 Patent Rights Depreciation Reserves 商标权减值准备 Trademark Rights Depreciation Reserves 1815 未确认融资费用 Unacknowledged Financial Charges 待处理财产损溢 Wait Deal Assets Loss Or Income 1901 长期待摊费用 Long-Term Deferred And Prepaid Expenses 1911 待处理财产损溢 Wait Deal Assets Loss Or Income 191101 待处理流动资产损溢 Wait Deal Intangible Assets Loss Or Income 191102 待处理固定资产损溢 Wait Deal Fixed Assets Loss Or Income 二、负债类 Liability 短期负债 Current Liability 2101 短期借款 Short-Term Borrowing 2111 应付票据 Notes Payable 银行承兑汇票 Bank Acceptance 商业承兑汇票 Trade Acceptance 2121 应付账款 Account Payable 2131 预收账款 Deposit Received 2141 代销商品款 Proxy Sale Goods Revenue 2151 应付工资 Accrued Wages 2153 应付福利费 Accrued Welfares 2161 应付股利 Dividends Payable 2171 应交税金 Tax Payable 217101 应交增值税 Value Added Tax Payable 21710101 进项税额 Withholdings On Vat 21710102 已交税金 Paying Tax 21710103 转出未交增值税 Unpaid Vat Changeover 21710104 减免税款 Tax Deduction 21710105 销项税额 Substituted Money On Vat 21710106 出口退税 Tax Reimbursement For Export 21710107 进项税额转出 Changeover Withholdings On Vat 21710108 出口抵减内销产品应纳税额 Export Deduct Domestic Sales Goods Tax 21710109 转出多交增值税 Overpaid Vat Changeover 21710110 未交增值税 Unpaid Vat 217102 应交营业税 Business Tax Payable 217103 应交消费税 Consumption Tax Payable 217104 应交资源税 Resources Tax Payable 217105 应交所得税 Income Tax Payable 217106 应交土地增值税 Increment Tax On Land Value Payable 217107 应交城市维护建设税 Tax For Maintaining And Building Cities Payable 217108 应交房产税 Housing Property Tax Payable 217109 应交土地使用税 Tenure Tax Payable 217110 应交车船使用税 Vehicle And Vessel Usage License Plate Tax(Vvulpt) Payable 217111 应交个人所得税 Personal Income Tax Payable 2176 其他应交款 Other Fund In Conformity With Paying 2181 其他应付款 Other Payables 2191 预提费用 Drawing Expense In Advance 其他负债 Other Liabilities 2201 待转资产价值 Pending Change Rover Assets Value 2211 预计负债 Anticipation Liabilities 长期负债 Long-Term Liabilities 2301 长期借款 Long-Term Loans 一年内到期的长期借款 Long-Term Loans Due Within One Year 一年后到期的长期借款 Long-Term Loans Due Over One Year 2311 应付债券 Bonds Payable 231101 债券面值 Face Value, Par Value 231102 债券溢价 Premium On Bonds 231103 债券折价 Discount On Bonds 231104 应计利息 Accrued Interest 2321 长期应付款 Long-Term Account Payable 应付融资租赁款 Accrued Financial Lease Outlay 一年内到期的长期应付 Long-Term Account Payable Due Within One Year 一年后到期的长期应付 Long-Term Account Payable Over One Year 2331 专项应付款 Special Payable 一年内到期的专项应付 Long-Term Special Payable Due Within One Year 一年后到期的专项应付 Long-Term Special Payable Over One Year 2341 递延税款 Deferral Taxes 三、所有者权益类 Owners Equity 资本 Capita 3101 实收资本(或股本) Paid-Up Capital(Or Stock) 实收资本 Pail-Up Capital 实收股本 Paid-Up Stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital Reserve 311101 资本(或股本)溢价 Capital(Or Stock) Premium 311102 接受捐赠非现金资产准备 Receive Non-Cash Donate Reserve 311103 股权投资准备 Stock Right Investment Reserves 311105 拨款转入 Allocate Sums Changeover In 311106 外币资本折算差额 Foreign Currency Capital 311107 其他资本公积 Other Capital Reserve 3121 盈余公积 Surplus Reserves 312101 法定盈余公积 Legal Surplus 312102 任意盈余公积 Free Surplus Reserves 312103 法定公益金 Legal Public Welfare Fund 312104 储备基金 Reserve Fund 312105 企业发展基金 Enterprise Expansion Fund 312106 利润归还投资 Profits Capitalized On Return Of Investment 利润 Profits 3131 本年利润 Current Year Profits 3141 利润分配 Profit Distribution 314101 其他转入 Other Changeover In 314102 提取法定盈余公积 Withdrawal Legal Surplus 314103 提取法定公益金 Withdrawal Legal Public Welfare Funds 314104 提取储备基金 Withdrawal Reserve Fund 314105 提取企业发展基金 Withdrawal Reserve For Business Expansion 314106 提取职工奖励及福利基金 Withdrawal Staff And Workers Bonus And Welfare Fund 314107 利润归还投资 Profits Capitalized On Return Of Investment 314108 应付优先股股利 Preferred Stock Dividends Payable 314109 提取任意盈余公积 Withdrawal Other Common Accumulation Fund 314110 应付普通股股利 Common Stock Dividends Payable 314111 转作资本(或股本)的普通股股利 Common Stock Dividends Change To Assets(Or Stock) 314115 未分配利润 Undistributed Profit 四、成本类 Cost 4101 生产成本 Cost Of Manufacture 410101 基本生产成本 Base Cost Of Manufacture 410102 辅助生产成本 Auxiliary Cost Of Manufacture 4105 制造费用 Manufacturing Overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement Allowance 补贴 Bonus 外保劳务费 Outsourcing Fee 福利费 Employee Benefits/Welfare 会议费 Conferences 加班餐费 Special Duties 市内交通费 Business Traveling 通讯费 Correspondence 水电取暖费 Water And Steam 税费 Taxes And Dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles Maintenance 油料费 Vehicles Maintenance 培训费 Education And Training 接待费 Entertainment 图书、印刷费 Books And Printing 运费 Transportation 保险费 Insurance Premium 支付手续费 Commission 杂费 Sundry Charges 折旧费 Depreciation Expense 机物料消耗 Article Of Consumption 劳动保护费 Labor Protection Fees 季节性停工损失 Loss On Seasonality Cessation 4107 劳务成本 Service Costs 五、损益类 Profit And Loss 收入 Income 业务收入 Operating Income 5101 主营业务收入 Prime Operating Revenue 产品销售收入 Sales Revenue 服务收入 Service Revenue 5102 其他业务收入 Other Operating Revenue 材料销售 Sales Materials 代购代售 包装物出租 Wrap Page Lease 出让资产使用权收入 Remise Right Of Assets Revenue 返还所得税 Reimbursement Of Income Tax Reimbursement 付还, 退还其他收入 Other Revenue 5201 投资收益 Investment Income 短期投资收益 Current Investment Income 长期投资收益 Long-Term Investment Income 计提的委托贷款减值准备 Withdrawal Of Entrust Loans Reserves 5203 补贴收入 Subsidize Revenue 国家扶持补贴收入 Subsidize Revenue From Country 其他补贴收入 Other Subsidize Revenue 5301 营业外收入 Non-Operating Income 非货币性交易收益 Non-Cash Deal Income 现金溢余 Cash Overage 处置固定资产净收益 Net Income On Disposal Of Fixed Assets 出售无形资产收益 Income On Sales Of Intangible Assets 固定资产盘盈 Fixed Assets Inventory Profit 罚款净收入 Net Amercement Income 支出 Outlay 业务支出 Revenue Charges 5401 主营业务成本 Operating Costs 产品销售成本 Cost Of Goods Sold 服务成本 Cost Of Service 5402 主营业务税金及附加 Tax And Associate Charge 营业税 Sales Tax 消费税 Consumption Tax 城市维护建设税 Tax For Maintaining And Building Cities 资源税 Resources Tax 土地增值税 Increment Tax On Land Value 5405 其他业务支出 Other Business Expense 销售其他材料成本 Other Cost Of Material Sale 其他劳务成本 Other Cost Of Service 其他业务税金及附加费 Other Tax And Associate Charge 费用 Expenses 5501 营业费用 Operating Expenses 代销手续费 Consignment Commission Charge 运杂费 Transportation 保险费 Insurance Premium 展览费 Exhibition Fees 广告费 Advertising Fees 5502 管理费用 Administrative Expenses 职工工资 Staff Salaries 修理费 Repair Charge 低值易耗摊销 Article Of Consumption 办公费 Office Allowance 差旅费 Travelling Expense 工会经费 Labor Union Expenditure 研究与开发费 Research And Development Expense 福利费 Employee Benefits/Welfare 职工教育经费 Personnel Education 待业保险费 Unemployment Insurance 劳动保险费 Labor Insurance 医疗保险费 Medical Insurance 会议费 Conference 聘请中介机构费 Intermediary Organs 咨询费 Consult Fees 诉讼费 Legal Cost 业务招待费 Business Entertainment 技术转让费 Technology Transfer Fees 矿产资源补偿费 Mineral Resources Compensation Fees 排污费 Pollution Discharge Fees 房产税 Housing Property Tax 车船使用税 Vehicle And Vessel Usage License Plate Tax(Vvulpt) 土地使用税 Tenure Tax 印花税 Stamp Tax 5503 财务费用 Finance Charge 利息支出 Interest Exchange 汇兑损失 Foreign Exchange Loss 各项手续费 Charge For Trouble 各项专门借款费用 Special-Borrowing Cost 5601 营业外支出 No Business Expenditure 捐赠支出 Donation Outlay 减值准备金 Depreciation Reserves 非常损失 Extraordinary Loss 处理固定资产净损失 Net Loss On Disposal Of Fixed Assets 出售无形资产损失 Loss On Sales Of Intangible Assets 固定资产盘亏 Fixed Assets Inventory Loss 债务重组损失 Loss On Arrangement 罚款支出 Amercement Outlay 5701 所得税 Income Tax 以前年度损益调整 Prior Year Income Adjustment会计专业英语词汇Acca1 10 11(001) A Series Of 一系列(002) Abatement 扣减(003) Absolute And Unconditional Payments 绝对和无条件付款(004) Absorbed Overhead 已吸收制造费用(005) Absorption Costing 吸收成本计算(006) Accelerated 加速的(007) Accelerated Depreciation Method 加速折旧法(008) Accelerated Payment 加速支付(009) Acceptance 承兑、接受(010) Acceptance Date 接受日(011) Accession 加入(012) Accessories 附属设备(013) Account 帐户,报表(014) Account Ability 承担责任的程度(015) Account Ability Concept 经营责任概念(016) Account Number 账户编号(017) Account Sale 承销清单(018) Account Title 会计科目(019) Accountancy 会计职业(020) Accountant 会计师(021) Accounting 会计学(022) Accounting Assumption 会计假设(023) Accounting Bases 会计基础(024) Accounting Benefits 会计利益(025) Accounting Concepts 会计概念(026) Accounting Control 会计控制(027) Accounting Cycle 会计循环(028) Accounting Decision Making 会计决策(029) Accounting Department 会计机构(030) Accounting Document 会计凭证(031) Accounting Elements 会计要素(032) Accounting Entity 会计主体(033) Accounting Entry 会计分录(034) Accounting Environment 会计环境(035) Accounting Equation 会计等式(036) Accounting Forecasting 会计预测(037) Accounting Information 会计信息(038) Accounting Manual 会计手册(039) Accounting Measurement 会计计量(040) Accounting Method 会计方法(041) Accounting Object 会计对象(042) Accounting Objective 会计目标(043) Accounting Of Agricultural Enterprises 农业会计(044) Accounting Of Civil Aviation Transportation Enterprises 民航运输企业会计(045) Accounting Of Commercial Enterprises 商品流通企业会计(046) Accounting Of Communication And Transportation Enterprises 交通运输企业会计(047) Accounting Of Construction Enterprises 施工企业会计(048) Accounting Of Construction Units 建设单位会计(049) Accounting Of Enterprises With Foreign Investment 外商投资企业会计(050) Accounting Of Financial Institutions 金融企业会计(051) Accounting Of Foreign Economic Cooperation Enter Prises 对外经济合作企业会计(052) Accounting Of High Technology Enterprises 高新技术企业会计(053) Accounting Of Industrial Enterprises 工业会计(054) Accounting Of Insurance Companies 保险企业会计(055) Accounting Of Post And Telecommunication Enterprises 邮电通信企业会计(056) Accounting Of Rail Way Transportation Enterprises 铁路运输企业会计(057) Accounting Of Real Estate Enterprises 房地产开发企业会计(058) Accounting Of Stock Companies 股份制企业会计(059) Accounting Of Tourism And Service 旅游、饮食服务企业会计(060) Accounting Period 会计期间(061) Accounting Personnel 会计人员(062) Accounting Policies 会计政策(063) Accounting Postulate 会计假设(064) Accounting Practice 会计实务(065) Accounting Principles 会计准则(066) Accounting Procedures 会计程序(067) Accounting Professional Ethics 会计职业道德(068) Accounting Rate Of Return 会计报酬率(069) Accounting Recognition 会计确认(070) Accounting Records 会计记录(071) Accounting Reference Date 会计参照日(072) Accounting Reference Period 会计参照期间(073) Accounting Research 会计研究(074) Accounting Science System 会计学科体系(075) Accounting Series Release 会计公告文件(076) Accounting Standards 会计准则(077) Accounting Statements 会计报表(078) Accounting Supervision 会计监督(079) Accounting System 会计制度/会计系统(080) Accounting Theory 会计理论(081) Accounting Treatment 会计处理(082) Accounting Valuation 会计计价(083) Accounting-Rate-Of-Return Method 会计收益率法(084) Accounts For Settlement Of Claim 债权结算账户(085) Accounts For Settlement Of Claim And Debt 债权债务结算账户(086) Accounts For Settlement Of Debt 债务结算账户(087) Accounts Of Applications Of Funds 资金运用账户(088) Accounts Of Sources Of Funds 资金来源账户(089) Accounts Payable 应付账款(090) Accounts Receivable Collection Period 应收账款收款期(091) Accounts Receivable Ledger 应收账款明细分类账(092) Accounts Receivable Method 应收账款法(093) Accounts Receivable Turnover 应收账款周转率(094) Accounts Receivable 应收账款(095) Accredited Investors 经备案的投资人(096) Accrual 获利, 利息, 自然增长/应计项目(097) Accrual Accounting 权责发生制会计(098) Accrual Basis 权责发生制原则(099) Accrual Concept 权责发生制概念,应计概念(100) Accrued Assets 应计资产(101) Accrued Expenses 应计费用(102) Accrued Interest 应计利息(103) Accrued Liabilities 应计负债(104) Accrued Payable 应计应付账款(105) Accrued Receivable 应计应收账款(106) Accrued Revenue 应计收入(107) Accumulated Allowance 累计准备金(108) Accumulated Depreciation 累计折旧(109) Accumulated Profits 累积利益(110) Accuracy 准确度(111) Acid Test Ration 速动比率(0 酸性测试比率)(112) Acknowledgement Requirement 对承认的要求(113) Acquisition 购置(114) Acquisition Accounting 收购会计(115) Acquisition Of Assets 资产的取得(116) Acquisitions 兼并(117) Act On Product Liability (德国)生产责任法(118) Action 诉讼(119) Activity Based Accounting 作业基础成本计算 Abc(120) Actual Cost 实际成本(121) Actual Ownership 事实上的所有权(122) Adding Device 加法设备(123) Additional Filings 补充备案(124) Additional Margin 附加利差(125) Additional Risk 附加风险(126) Additions 设备的附件(127) Additions Of Fixed Assets 固定资产扩建(128) Adjunct Accounts 附加账户(129) Adjusted Net Present Value 调整后的净现值(130) Adjusted Tax Basis 已调整税基(131) Adjusting Entry 调整记录(132) Adjusting Events 调整事项(133) Adjusting Journal Entry 调整分录(134) Adjusting Procedures 调整程序(135) Adjustment 调整(136) Adjustment Accounts 调整账户(137) Adjustment Of Account 账项调整(138) Adjustment Of Yield 对收益的调整(139) Administrative Expenses 行政管理费(140) Administrative Fee 管理费(141) Administrative Law (美国)行政法(142) Advance 放款(143) Advance Notice 事先通知(144) Advance To Supplier 预付账款(145) Advances 预付(146) Adverse Tax Consequences 不利的税收后果(147) Advertising 做广告(148) Advertising Expense 广告费(149) Advice Note 发货通知(150) Affiliate 附属机构(151) Affiliated Group 联合团体(152) African Leasing Association 非洲租赁协会(153) After-Tax Rate 税后利率(154) Agency 代理(155) Agency Cost 代理成本(156) Agent 代理人(157) Aggregate 合计(158) Aggregate Rents 合计租金(159) Aggregate Risk 合计风险(160) Aging Of Accounts Receivable Method 应收账龄分析法(161) Agreement 协议(162) Agreement Concerning Rights Of Explore Natural Resources 涉及自然资源开发权的协议(163) Align 调准(164) Alliances 联盟(165) All-Inclusive Concept Of Income 收益总括观点(166) Allocation Of Finance Income 财务收益分配(167) Allotments 分配数(168) Allowance 津贴(169) Allowance For Losses On Receivables 应收款损失备抵金(170) All-Purpose Financial Statements 通用报表(171) Alternative Minimum Tax (美国)可替代最低税(172) Alternative Uses 改换用途地使用(173) Amalgamation 合并(174) Amenability To Foreign Investment 外国投资的易受控制程度(175) Amendment 修改(176) American Accounting Association 美国会计协会(177) American Institute Of Cpas 美国注册会计师协会(178) Amortization 摊销(179) Amortization Of Deferred Loan Fees And Related Consideration 递延的贷款费和相关的报酬的摊销(180) Amortization Schedule 摊销进度表(181) Amortize 摊销/分期清偿(182) Amortized Cost 应摊成本(183) Amount Of Recourse 求偿金额(184) Amount Of Usage 使用量(185) Analogous To 类推为(186) Analytical Review 分析性检查(187) Annual Budget Appropriation 年度预算拨款(188) Annual Equivalent Cost 年度等量成本法(189) Annual Report And Accounts 年度报告和报表(190) Annual Report 年度报告(191) Annuities 年金(192) Appendix 契约性文件的附件(193) Applicable Law 适用法律(194) Applicable Securities Laws 适用的证券法律(195) Applicable Tax Life 适用的应纳税寿命(196) Applied Cost 已分配成本(197) Applied Expense 已分配费用(198) Applied Manufacturing Expense 己分配制造费用(199) Apportion 摊派(200) Apportioned Charge 摊派费用(201) Appraisal 评估(202) Appraisal Cost 检验成本(203) Appraisers 评估人员(204) Appreciation 溢价、涨价(205) Appropriated Retained Earnings 拨定留存收益(206) Appropriation 侵占(207) Appropriation Account 盈余分配帐户(208) Appropriation Provisions 拨款条例(209) Approval 核准(210) Approval Authority 核准权(211) Approximation 近似(212) 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(213) Arbitration 仲裁(214) Arms Length Transaction 公平交易(215) Arrangement 安排(216) Arrest 扣留(217) Art Perspective 艺术论(218) Article 2a 美国统一商法典关于法定融资租赁的条款(219) Articl