最全会计专业术语中英文对照

精品文档 1欢迎下载 写在前面 这种免费的东西为什么还要消耗财富值呢 写在前面 这种免费的东西为什么还要消耗财富值呢 知识就要分享 知识就要分享 免费下载 免费下载 付款用语付款用语 付款方法 mode of payment 现金付款 payment by cash cash payment payment by ready cash 以支票支付 payment by cheque 以汇票支付 payment by bill 以物品支付 payment in kind 付清 支付全部货款 payment in full full payment 支付部分货款 分批付款 payment in part part payment partial payment 记帐付款 会计帐目内付款 payment on account 定期付款 payment on term 年分期付款 annual payment 月分期付款 monthly payment monthly instalment 延滞付款 payment in arrear 预付货 先付 payment in advance prepayment 延付货款 deferred payment 立即付款 prompt payment immediate payment 暂付款 suspense payment 延期付款 delay in payment extension of payment 支付票据 payment bill 名誉支付 干与付款 payment for honour payment by intervention 结帐 清算 支付 settlement 分期付款 instalment 滞付 拖欠 尾数款未付 arrears 特许拖延付款日 days of grace 保证付款 del credere 付款 to pay to make payment to make effect payment 结帐 to settle to make settlement to make effect settlement to square to balance 支出 付款 to defray to disburse 结清 to clear off to pya off 请求付款 to ask for payment to request payment 恳求付帐 to solicit payment 拖延付款 to defer payment to delay payment 付款被拖延 to be in arrears with payment 还债 to discharge 迅速付款 to pay promptly 付款相当迅速 to pay moderately well to pay fairly well to keep the engagements regularly 付款相当慢 to pay slowly to take extended credit 付款不好 to pay badly to be generally in arrear with payments 付款颇为恶劣 to pay very badly to never pay unless forced 拒绝付款 to refuse payment to refuse to pay to dishonour a bill 相信能收到款项 We shall look to you for the payment We shall depend upon you for the payment We expect payment from you 惠请付款 kindly pay the amount please forward payment please forward a cheque 精品文档 2欢迎下载 我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to take the necessary steps to legally recover the amount I shall be compelled to take steps to enforce payment 惠请宽限 let the matter stand over till then allow me a short extension of time Kindly postpone the time for payment a little longer 索取利息 to charge interest 附上利息 to draw interest to bear interest to allow interest 生息 to yield interest 生息 3 to yield 3 存款 to deposit in a bank to put in a bank to place on deposit to make deposit 在银行存款 to have money in a bank to have a bank account to have money on deposit 向银行提款 to withdraw one s deposit from a bank 换取现金 to convert into money to turn into cash to realize 折扣用语折扣用语 从价格打 10 的折扣 to make a discount of 10 off the price to make 10 discount off the price 打折扣购买 to buy at a discount 打折扣出售 to sell at a discount 打折扣 让价 to reduce to make a reduction 减价 to deduct to make a deduction 回扣 to rebate 现金折扣 cash discount 货到付款 现金提货 cash on deliver C O D 货到付现款 cash on arrival 即时付款 prompt cash 净价 最低价格付现 net cash 现金付款 ready cash 即期付款 spot cash cash down cash on the nail 凭单据付现款 cash against documents 凭提单付现款 cash against bills of lading 承兑交单 documents against acceptance D A 付款交单 documents against payment D P 折扣例文 除非另有说明 30 日后全额付现 如有错误 请立即通知 Net cash 30 days unless specified otherwise Advise promptly if incorrect 付款条件 30 日后全额付现 10 日后付现打 2 折扣 过期后付款时 加上利率为 6 的利息 Terms net cash 30 days or less 2 10 days Interest charged at the rate of 6 after maturity 付款条件 月底后 10 日后付现 2 折扣 现在付现 3 折扣 否则 全额付现 Terms 2 10 days E O M or 3 cash otherwise strictly net 支票用语支票用语 支票薄 cheque book 支票陈票人 cheque drawer 精品文档 3欢迎下载 持票人 cheque holder 不记名支票 cheque to bearer bearer cheque 记名支票 认人支票 cheque to order 到期支票 antedated cheque 未到期支票 postdated cheque 保付支票 certified cheque 未获兑现支票 退票 returned cheque 横线支票 crossed cheque 普通横线 general crossing 特别横线 special crossing 空白支票 blank cheque 失效支票 过期支票 stale cheque 普通支票 open cheque 打 10 折扣的 10000 元支票 即 9000 元 a cheque for 10 000 less 10 discount 加 10 费用的 10000 元支票 即 11000 元 a cheque for 10 000 plus 10 charges 支票换现金 兑现 to cash a cheque 清理票款 to clear a cheque 保证兑现 to certify a cheque 填写支票数额 to fill up a cheque 支票上划线 to cross a cheque 开发支票 to make out a cheque 签发支票 开立支票 to draw a cheque to issue a cheque 透支支票 to overdraw a cheque 背书支票 to endorse a cheque 请付票款 清付票款 to pay a cheque to honour a cheque 支票退票 to dishonour a cheque 拒付支票 to refuse a cheque 拒付支票 to stop payment of a cheque 提示要求付款 to present for payment 见票即付持票人 payable to bearer 支付指定人 payable to order 已过期 无效 out of date stale 请给出票人 R D refer to drawer 存款不足 N S N S F not sufficient funds I F insufficient funds 文字与数字不一致 words and figures differ 支票交换时间已过 account closed 更改处应加盖印章 alterations require initials 交换时间已过 effects not cleared 停止付款 payment stopped 支票毁损 cheque mutilated 中国会计科目的中英文对照中国会计科目的中英文对照 一 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 现金 Cash 银行存款 Cash in bank 精品文档 4欢迎下载 其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashier s cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short term investments 股票 Short term investments stock 债券 Short term investments corporate bonds 基金 Short term investments corporate funds 其他 Short term investments other 短期投资跌价准备 Short term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi Finished goods 库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price 委托加工物资 Work in process outsourced 委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves 分期收款发出商品 Collect money and send out the goods by stages 待摊费用 Deferred and prepaid expenses 长期投资 Long term investment 长期股权投资 Long term investment on stocks 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 长期债权投资 Long term investment on bonds 债券投资 Investment on bonds 其他债权投资 Other investment on bonds 长期投资减值准备 Long term investments depreciation reserves 精品文档 5欢迎下载 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor s rights investment depreciation reserves 委托贷款 Entrust loans 本金 Principal 利息 Interest 减值准备 Depreciation reserves 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 累计折旧 Accumulated depreciation 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 工程物资 Project goods and material 专用材料 Special purpose material 专用设备 Special purpose equipment 预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement for fabricate 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 在建工程减值准备 Construction in process depreciation reserves 固定资产清理 Liquidation of fixed assets 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 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 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 长期待摊费用 Long term deferred and prepaid expenses 待处理财产损溢 Wait deal assets loss or income 待处理流动资产损溢 Wait deal intangible assets loss or income 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 短期借款 Short term borrowing 精品文档 6欢迎下载 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax VVULPT payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long term Liabilities 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 应付债券 Bonds payable 债券面值 Face value Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 长期应付款 Long term account payable 精品文档 7欢迎下载 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 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 递延税款 Deferral taxes 三 所有者权益类 OWNERS EQUITY 资本 Capita 实收资本 或股本 Paid up capital or stock 实收资本 Paicl up capital 实收股本 Paid up stock 已归还投资 Investment Returned 公积 资本公积 Capital reserve 资本 或股本 溢价 Cpital or Stock premium 接受捐赠非现金资产准备 Receive non cash donate reserve 股权投资准备 Stock right investment reserves 拨款转入 Allocate sums changeover in 外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves 法定公益金 Legal public welfare fund 储备基金 Reserve fund 企业发展基金 Enterprise expension fund 利润归还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits 利润分配 Profit distribution 其他转入 Other chengeover in 提取法定盈余公积 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds 提取储备基金 Withdrawal reserve fund 提取企业发展基金 Withdrawal reserve for business expansion 提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund 利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable 提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable 转作资本 或股本 的普通股股利 Common Stock dividends change to assets or stock 未分配利润 Undistributed profit 四 成本类 Cost 生产成本 Cost of manufacture 基本生产成本 Base cost of manufacture 辅助生产成本 Auxiliary cost of manufacture 精品文档 8欢迎下载 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 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 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 Transpotation 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 劳务成本 Service costs 五 损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 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 精品文档 9欢迎下载 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 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 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 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 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 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 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 管理费用 Adminisstrative 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 Labour 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 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 精品文档 10欢迎下载 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 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 营业外支出 Nonbusiness 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 所得税 Income tax 以前年度损益调整 Prior year income adjustment 国际会计术语英汉对照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 精品文档 11欢迎下载 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 财会常用职位财会常用职位 Accounting Assistant 会计助理 Accounting Clerk 记帐员 Accounting Manager 会计部经理 Accounting Stall 会计部职员 Accounting Supervisor 会计主管 Administration Manager 行政经理 Administration Staff 行政人员 Administrative Assistant 行政助理 Administrative Clerk 行政办事员 Advertising Staff 广告工作人员 Adviser 法律顾问 Application Engineer 应用工程师 Assistant Manager 副经理 Business Controller 业务主任 Business Manager 业务经理 Buyer 采购员 Cashier 出纳员 Clerk Typist Secretary 文书打字兼秘书 Clerk Receptionist 职员 接待员 Computer Data Input Operator 计算机资料输入员 Computer Engineer 计算机工程师 Computer Processing Operator 计算机处理操作员 Computer System Manager 计算机系统部经理 精品文档 12欢迎下载 Copywriter 广告文字撰稿人 Deputy General Manager 副总经理 English Instructor Teacher 英语教师 Export Sales Manager 外销部经理 Export Sales Staff 外销部职员 F X Foreign Exchange Clerk 外汇部职员 F X Settlement Clerk 外汇部核算员 Financial Controller 财务主任 Financial Reporter 财务报告人 Fund Manager 财务经理 General Auditor 审计长 General Manager Assistant 总经理助理 Hardware Engineer 计算机硬件工程师 Import Liaison Staff 进口联络员 Import Manager 进口部经理 Interpreter 口语翻译 Legal Line Supervisor 生产线主管 Maintenance Engineer 维修工程师 Management Consultant 管理顾问 Manager for Public Relations 公关部经理 Manufacturing Engineer 制造工程师 Manufacturing Worker 生产员工 Marketing Assistant 销售助理 Marketing Executive 销售主管 Marketing Manager 市场销售部经理 Marketing Representative Manager 市场调研部经理 Marketing Representative 销售代表 Marketing Staff 市场销售员 accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称 会计科目 accounting year 或 financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period 会计期间 are related to specific time periods typically one year 通常是一年 资产负债表 balance sheet 可以不大写 b 利润表 income statements or statements of income 利润分配表 retained earnings 现金流量表 cash flows 1 部门的称谓 精品文档 13欢迎下载 市场部 Marketing 销售部 Sales Department 也有其它讲法 如宝洁公司销售部叫客户生意发展部 CBD 客户服务 Customer Service 例如客服员叫 CSR R for representative 人事部 Human Resource 行政部 Admin 财务部 Finance Accounting 产品供应 Product Supply 例如产品调度员叫 P S Planner 2 人员的称谓 前台接待小姐 Receptionist 文员 clerk 如会计文员为 Accounting Clerk 主任 supervisor 入场费 admission 运费 freight 小费 tip 学费 tuition 价格 代价 charge 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 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 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 maintena