会计专业术语中中英文汉英英汉对照.doc

advertising campaign广告宣传活动advertising selection广告甄选（法）advertising service广告业务ad agent广告代理商ad craft广告业者ad referendum contract草约ad solicitor广告掮客ad valorem duty从价关税advice for collection托收委托书advice note(发货)通知单advice of arrival到货通知advice of authority to pay授权付款通知书advice of bill accepted承兑票据通知书advice of bill collected票据收款通知书advice of bill paid票据付款通知书advice of drawing汇票通知书advice of settlement结算通知书advice sheet外汇交易报告书advising funds信用资金advid自荐录像带advisory board咨询委员会advisory service咨询服务部affidavit of means偿债能力证明书affidavit of service送达证明书affiliated company附属公司;分公司affiliated interests联营股权affiliation联营公司;附属机构affinity (group) card团体组织卡affirmation of contract批准合同aforementioned上述;前面提及的after cost后续成本after delivery交货后after service售后服务after sight bill见票后付款汇票after-care service售后服务after-market次级市场after-sales warranty售后保单after-tax income税后收入against all risks保全险agency代理行;经销处;公众服务机构;代理公司agency agreement代理协议书agency bills代理票据agency commission代理佣金agency contract代理合同agency endorsement代理背书agency funds代管基金agency receipt待收款收据agency recruitment通过职业介绍所招聘agency-client relationship主顾关系agent service代理业务agents lien代理人留置权aggregate balance sheet合并资产负债表aggregate liability债务总额aggregate losses累计损失aggregated rebates总回扣aggrieved party受损害的一方agio贴水agiotage套利差额;股票投机agreed par value约定平价agreed rate协定运费率agreed returns约定退费agreement of reimbursement偿付协议agreement on buying option优先购买权协议aggressive reporting乐观高估的财务报告agribusiness农业综合企业agricultural science of park农业科技园区agro-industrial complex农工联合企业agro-industry农用工业aid account经援帐户air-borne trade空运贸易air-conditioned container空调集装箱-会计科目中英文对照表代码 名称1资产assets11 12流动资产current assets111现金及约当现金cash and cash equivalents1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds112短期投资short-term investment1121短期投资 -股票short-term investments - stock1122短期投资 -短期票券short-term investments - short-term notes and bills1123短期投资 -其它short-term investments - other1124备抵短期投资跌价损失allowance for reduction of short-term investment to market113应收票据notes receivable1131应收票据notes receivable1132应收票据贴现discounted notes receivable1133应收票据 -关系人notes receivable - related parties1134其它应收票据other notes receivable114应收账款accounts receivable1141应收账款accounts receivable1142应收账款 -关系人accounts receivable - related parties1143其它应收款other receivables121122存货inventories1211商品存货merchandise inventory1212寄销商品consigned goods1221原料raw materials1227物料supplies125预付费用prepaid expenses1251预付薪资prepaid payroll1252预付租金prepaid rents126预付款项prepayments1261预付货款prepayment for purchases1262其它预付款项other prepayments128129其它流动资产other current assets1281进项税额VAT paid ( or input tax)1291业主(股东)往来owners(stockholders) current account1292同业往来current account with others1293其它流动资产-其它other current assets - other13基金及长期投资funds and long-term investments131基金funds1311偿债基金redemption fund (or sinking fund)1312改良及扩充基金fund for improvement and expansion1313意外损失准备基金contingency fund1314退休基金pension fund1315其它基金other funds132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 in-vestments1324其它长期投资other long-term investments14 15固定资产property141土地land1411土地land142房屋及建物buildings1421房屋及建物buildings143机(器)具及设备machinery and equipment1431机(器)具machinery17无形资产intangible assets18其它资产other assets2 负债 liabilities 21 22流动负债 current liabilities 211短期借款short-term borrowings(debt) 2111银行透支bank overdraft 2112 银行借款bank loan 2113短期借款 -关系人short-term borrowings- related parties 2114短期借款 -其它 short-term borrowings - other 212应付票据 notes payable 2121 应付票据notes payable 活期历史明细清单： Current Detailed List of History 帐号：Account Number户名：Customer Name操作地区：Operation Region操作网点：Operation Branches操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额 Money余额 Balance地区 Region网点Branches操作员 Operator界面 Interface息 Interest税Tax工资 Wage存deposit支取Expenditure汇款remittance收费fee批量业务 Batch Business柜面交易 Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numro imprim de caissier打印时间 print timeTemps imprim账号 account numbernumro de compte客户名称 account namenom et prnom de compte币别 currencymonnaie钞汇鉴别 cash remittance identificationidentification denvoi de fonds / remise de billets起始日期 start datedate de dbut终止日期 termination date / expirty datedate dexpiration交易日期 trade /transaction datedate de lopration摘要 abstractextrait交易金额transaction amountmontant de lopration账号余额 account balancesolde du compte对方账号 reciprocal account numbernumro de compte rciproque对方帐户名称 reciprocal account namenom de compte rciproque操作员号 operator numbernumro de loprateur自述摘要 autobiographical / self-disclosure abstratctextrait autobiographique现金存入 cash deposit dp?t en espces结息 interest settlementrglement dintrt现金支取 cash withdrawretrait en espces中国银行的流水清单 RBS流水查询 RBS Transaction inquiryenqute de transaction终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number / page numberpagination起息日 value date Date de valeur 端末机terminal machine Machine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Dbit et crdit / emprunter et prter de largent 主管 chief manager / executive Administrateur gestionnaire / chef de service / responsable 这些可以搞定工行流水帐的翻译。其他银行就不清楚了方程-#-英文： BALANCE SHEET _发表时间: 2005-9-23 阅读数： 29060 BALANCE SHEET Printed by For the year(or,quarter,month)ended JULY31,1998 ASSETS LIABLITIES AND OWNEREQUITY LINENO AT BEG OF YEAR AT END OF YEAR CURRENT ASSETS EQUI CURRENT LIABILITIES Cash on handIT 1 Short term loansS Cash in bankloan 2 Notes payableansS Marketable securities 4 Accounts payableties Notes receivableetie 5 Accrued payrolletie Accounts receivablees 6 Taxes payablevabl Less:Provision for bad debts F 7 Dividends payablebad Advance to suppliersd de 8 Advances from customersbts Other receivablesustom 10 Other payablesesust Deferred and prepaid expenses For 11 Accrued expensesaid Inventoriesns 12 Staff and worker bonus and welfare fundhe year(o Less:Provision for loss on realizationof inventoriesquarter,mo 13 Long-term liabilities due within one yearinventorie Long-term investments maturing within one yeartoriesquar 15 Other current liabilitiesg with Other current assetslities 16 Total current assetsg with 17 Total current liabilitiesg with LONG TERM INVESTMENTSliti LONG-TERM LIABILITIESliti Long-term investmentsiesg 18 Long-term loansment Receivables clooectable after onr yearne yearto 20 Debentures payablee aft FIXED ASSETS: pay Premium (discount) on debentures payableeartorie Fixed assets-cost) on d 21 一年以上的应付款 Payable due after one yearentures p Less:Accumulated depreciationes pa 22 Total long term liabilitiesbleear Fixed assets-net valueerm li 23 Disposal of fixed assetsm liab 27 CONSTRUCTION IN PROGRESSsm l OTHER LIABILITIESROGR Construction in progressliab 28 Exchange gain during start-up periodsbleeart INTANGIBLE ASSETS:ing Deferred gain on investmentsperiod Land occupancy rightvestm 29 Deferred taxes creditstment Proprietary technology and patentsriodsblee 30 Other deferred creditd pate Other intangible assetsd pate 31 Unamortized exchange gainatentsr Total intangible assetsriodsb 32 Total other liabilities asset OTHER ASSETSer l Total liabilitiessset Organization expensesies 33 OWNERS EQUITYation Exchange loss during start-up perioddsbleear 34 Registered capital Currency and amount)oddsbleeart Deferred taxs debit and a 35 Paid in capital(amount of foreign currency at end of period,month)ended D Deferred loss on investmentsn curr 36 Other deferred expensesmentsn 37 Chinese investment(amount of foreign currency at end of periodnth)ended DEC Unamortized exchange loss foreig 38 Foreign investment(amount of foreign currency at end of periodnth)ended DEC Less:Investment returnedeign c Capital surplusnede Reserve fundusne Enterprise expansion fundign cu Profit capitalised on return of investmentnd of Current year profitrn o Undistributed profitstrn o Total other assetsted pr Total owners equityrn of i TOTAL ASSETS Tot TOTAL LIABILITIES AND OWNERS EQUITYnvestmentn Notes：1. Customer materials to be processed_;2. Consignment in_;3.资Goods held for others_;4. Notes receivable discounted with recourse_; 5. Fixed assets under operating lease_;6. Current year payment of import taxes_.d for others_; 中文：资 产 负 债 表 _发表时间: 2005-9-23 阅读数： 29061 资 产 负 债 表 MONETARY UNIT:YUAN 资 产 行次 年初数 资 期末数 资 负债及所有者权益 行次 年初数所有者 期末数所有者 流动资产 流动负债 : 现金 1 短期借款 42 银行存款 2 应付票据 43 有价债券 4 应付帐款 44 应收票据 5 应付工资 45 应收帐款 6 应交税金 46 减：坏帐准备 7 应付股利 47 预付帐款 8 预收货款 48 其他应收款 10 其他应付款 50 待摊费用 11 预提费用 51 存货 12 职工奖励及福利基金 52 减：存货变现损失准备 13 一年内到期的长期负债 53 一年内到期的长期投资 15 其他流动负债 54 其他流动资产 16 流动资产合计 17 流动负债合计 55 长期投资 : 长期负债 : 长期投资 18 长期借款 56 一年以上的应收帐款 20 应付公司债 57 固定资产 : 应付公司溢价(折价) 58 固定资产原价 21 一年以上的应付款项 59 减:累计折旧 22 长期负债合计 60 固定资产净值 23 固定资产清理 27 在建工程 : 其他负债 : 在建工程 28 筹建期间汇兑收益 61 无形资产 : 递延投资收益 62 场地使用权 29 递延税款贷项 63 工业产权及专有技术 30 其他递延贷项 64 其他无形资产 31 待转销汇兑收益 65 无形资产合计 32 其他负债合计 66 其他资产 : 负债合计 67 开办费 33 所有者权益 : 筹建期间汇兑损失 34 资本总额 货币名称及金额 递延税款借项 35 实收资本 (非人民币资本期末金额) 68 递延投资损失 36 其中:资损 其他递延支出 37 中方投资 (非人民币资本期末金额 69 待转销汇兑损失 38 外方投资 (非人民币资本期末金额) 70 减:已归还投资 71 资本公积 72 储备基金 74 企业发展基金 75 利润归还投资 76 本年利润 77 未分配利润 78 其他资产合计 所有者权益合计 80 资产合计 负债及所有者权益总计 81 附注： 1.受托加工材料_;2.受托代销商品_;3.代管商品物资_;4.由企业负责的应收票据贴现_; 5.租入固定资产_;6.本年支付的进口环节税金_. _; 2122 应付票据 -关系人notes payable - related parties 213应付账款 accounts pay able 2131 应付账款 accounts payable 2132 应付账款 -关系人accounts payable - related parties 2133其它应付款other payables 214 预收款项 advance receipts 2141预收货款 sales revenue received in advance 2142预收收入 revenue received in advance 2143 其它预收款 other advance receipts 23 其它负债 other liabilities 231 递延负债 deferred liabilities 232存入保证金deposits received 2321存入保证金 guarantee deposit received 3 业主权益owners equity 31 资本 capital 311 资本（或股本） capital 32 资本公积 additional paid-in capital 33 保留盈余(或累积亏损)retained earnings (accumulated deficit) 34 权益调整equity adjustments 4营业收入operating revenue 41销货收入sales revenue 411销货收入 sales revenue 4111 销货收入sales revenue 4112 分期付款销货收入 installment sales revenue 417销货退回 sales return 4171 销货退回sales return 419 销货折让 sales allowances 4191 销货折让sales discounts and allowances 46劳务收入 service revenue 461劳务收入service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入agency revenue 4711 业务收入 agency revenue 48 其它营业收入other operating revenue 488 其它营业收入-其它 other operating revenue 4888其它营业收入-其它 other operating revenue - other5营业成本 operating costs 51销货成本 cost of goods sold 511销货成本cost of goods sold 5111销货成本cost of goods sold 5112分期付款销货成本 installment cost of goods sold 512 进货purchases 5121进货 purchases 5122 进货费用purchase expenses 5123 进货退出 purchase returns 5124 进货折让 charges on purchased merchandise 513 进料 materials purchased 5131进料material purchased 5132 进料费用charges on purchased material 5133 进料退出material purchase returns 5134进料折让material purchase allowances 514 直接人工 direct labor 5141 直接人工direct labor 515518制造费用 manufacturing overhead 5151间接人工indirect labor 5152租金支出 rent expense . rent 5153文具用品 office supplies (expense) 5154 旅费 traveling expense . travel 5155 运费shipping expenses .freight 5156邮电费 postage (expenses) 5157修缮费 repair(s) and maintenance (expense ) 5158 包装费packing expenses 5161 水电瓦斯费utilities (expense) 5162保险费insurance (expense) 5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes 5168 折旧 depreciation expense 5169 各项耗竭及摊提 various amortization 5172 伙食费meal (expenses) 5173 职工福利 employee benefits/welfare 5176 训练费training (expense) 5177间接材料 indirect materials 5188其它制造费用 other manufacturing expenses 56 劳务成本制service costs 561 劳务成本service costs 5611 劳务成本service costs 57业务成本agency costs 571业务成本agency costs 5711 业务成本 agency costs 58 其它营业成本other operating costs 588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses 61 推销费用selling expenses 615618 推销费用 selling expenses 6151薪资支出 payroll expense 6152租金支出rent expense, rent 6153文具用品 office supplies (expense) 6154 旅费 traveling expense, travel 6155 运费shipping expenses, freight 6156邮电费postage (expenses) 6157修缮费 repair(s) and maintenance (expense) 6159广告费advertisement expense, advertisement ,6161 水电瓦斯费 utilities (expense) 6162 保险费 insurance (expense) 6164 交际费entertainment (expense) 6165 捐赠 donation (expense) 6166 税捐 taxes 6167 呆帐损失loss on uncollectible accounts 6168 折旧 depreciation expense 6169 各项耗竭及摊提 various amortization 6172伙食费 meal (expenses) 6173职工福利 employee benefits/welfare 6175 佣金支出commission (expense) 6176 训练费 training (expense) 6188其它推销费用other selling expenses 62 管理及总务费用general & administrative expenses 625628 管理及总务费用general & administrative expenses 6251 薪资支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies 6254 旅费 traveling expense, travel 6255运费shipping expenses, freight 6256邮电费postage (expenses) 6257修缮费repair(s) and maintenance (expense) 6259广告费 advertisement expense, advertisement 6261水电瓦斯费 utilities (expense) 6262保险费 insurance (expense) 6264交际费entertainment (expense) 6265 捐赠 donation (expense) 6266 税捐 taxes 6267 呆帐损失loss on uncollectible accounts 6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization 6271 外销损失 loss