财务会计英语专业常用词汇大全

财务会计英语专业常用词汇大全 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 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 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 backed up servicer 替补服务者 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 byte 字节 一 一 资产类资产类 Assets Fixed asserts 固定资产 stripe bad assets off 剥离不良资产 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash spot cash 现款支付 cash transaction 现款交易 1002 银行存款 Cash in bank Current assets of enterprises shall include cash on hand cash in bank marketable securities receivable prepayments and inventory 企业的流动资产包括现金 银行存款 有价证券 应收和预付款项以及存货等 1009 其他货币资金 Other cash and cash equivalents 外埠 bu 存款 Other city Cash in bank 银行本票 Cashier s cheque 银行汇票 Bank draft The payment was made by bank draft 用银行的汇票支付 Payment can be in the form of a personal check bank draft or money order 支付形式多样 如个人支票 银行汇票和邮汇 I have a bank draft in the amount of five hundred thousand dollars It is made out in my name 我有一张 50 万元的银行汇票 汇票上已有我的名字 信用卡 Credit card credit card details usually means your credit card number and the expiry date 信誉卡的细 节通常指你的信誉卡号码和失效日期 信用证保证金 L C Guarantee deposits 存出投资款 Refundable deposits The deposit shall be refundable in full amount in 10 days after the contract expiration in same currency and excluding interest thereupon 押金在合同终止后 10 天内由甲方以相同币种全额退还给乙方 不计利息 1101 短期投资 Short term investments The cash dividend or interest on a short term investment should be written off against the book value of the investment when received except for those recorded in the Dividend Receivable account 短期投资的现金股利或利息 应于实际收到时 冲减投资的账面价值 但已记入 应收股利 或 应收利息 科目的现金股利或利息除外 股票 Short term investments stock stock market 股票市场 stock yield 股票收益 债券 Short term investments corporate bonds Companies can easily get bank loans The corporate bond market is well developed 市场机制发育完全 企业容易获得贷款 基金 Short term investments corporate funds 其他 Short term investments other 1102 短期投资跌价准备 Short term investments falling price reserves US Federal reserves 应收款 Account receivable Finally according to the reality and credit policy some suggestions on how to strengthen the management of account receivable are given 根据实际情况 从信用政策入手 提出加强应收帐款管理的具体措施 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance Bank acceptance bill played essential function in this process 这当中银行承兑汇票起到了至关重要的作用 商业承兑汇票 Trade acceptance If a seller extends credit to a time draft they have made a trade acceptance 如卖方开出的是远期汇票 以此向买方提供信用 此时就做了一笔商业汇票承兑业务 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable Follow up account receivable in accordance with project process 根据项目进程负责项目的款项回收 Generally enterprise enhancement takes account receivable the account receivable internal control superiority can more unfold 一般认为 企业对应收账款的重视加强 应收账款的 内部优势会被更多的展现出来 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves Fifth prudent accounting principles will be adopted and a complete system for withdrawing and writing off bad debt reserve fund established 第五 实行谨慎会计原则 建立完善呆帐准备 金的计提和冲销制度 1151 预付账款 Advance money We will advance him some money for traveling expenses 1161 弥补赤字 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials Force down the prices of raw materials 压低原材料价格 1221 包装物 Wrappage 1231 低值易耗品 Low value consumption goods 1232 材料成本差异 Materials cost variance Responsible for setting up and maintaining costing system manually and in ERP system include standard cost cost variance analysis etc 独立完成成本核算工作 建立工厂标准成本控 制系统 负责标准成本的建立和更新 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 For example for a long time the purchasing prices of grain and non staple foods were too low In the cities however we could not raise the selling prices beyond a certain point This led to a disparity between the purchasing and selling prices so the state had to make up the difference 例如粮食 还有各种副食品 收购价格长期定得很低 这些年提高了几次 还是比 较低 而城市销售价格又不能高了 购销价格倒挂 由国家补贴 1251 委托加工物资 Work in process outsourced Work in process 在制品 1261 委托代销商品 Trust to and sell the goods on a commission basis Trust to 交给 保管 办理等 I advise you not to trust important documents to him 我劝你不要把重要文件交给他 Commodities can be sold by the commercial departments on a commission basis 委托商业 部门代销 1271 受托代销商品 Commissioned and sell the goods on a commission basis All the equipment will be developed built installed and commissioned by Siemens 所有的 设备将由西门子开发 制造 安装和调试 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 by stages in stages 分阶段 1301 待摊费用 Deferred and prepaid expenses Prepaid expenses shall be amortized according to period benefiting 待摊费用应当按收益期分 摊 长期投资 Long term investment 1401 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 1402 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 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 creditor s rights investment depreciation reserves 1431 委托贷款 Entrust loans 本金 Principal Please repay principal and interest 请还本付息 利息 Interest Compound interest 复利 monthly interest 月息 Without interest charge 无利息地 net interest 纯利 净赚 floating interest rate 浮动利率 减值准备 Depreciation reserves depreciation quota 折旧配额 depreciation method 折旧方法 Four depreciation methods which are widely used at home and abroad are discussed in detail They are straight line depreciation SL sum of years digits depreciation SOYD fixed rate depreciation FRD and double declining balance depreciation DDB 主要讨论目前国内外广泛应用的 4 种折旧方法 即直线折旧法 SL 法 年数总和折旧法 SOYD 法 双倍余额递减折旧法 DDB 法 定率递减折旧法 FRD 法 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 When fixed assets are revalued upwards any accumulated depreciation existing at the date of the revaluation should not be credited to income 固定资产重估时 任何在重估当日存在的累计折旧不应记入收益 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 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 1603 在建工程 Construction in process 安装工程 Erection works All site erection works will be performed by the Buyer under the technical instruction of the Seller 所有的现场安装工作都应在卖方的技术指导下由买方完成 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 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 welfarism 2161 应付股利 Dividends payable 2171 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 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 changerover 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 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 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 Paicl 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 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 3121 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 3131 本年利润 Current year profits 3141 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 成本类四 成本类 Cost 4101 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 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 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 4107 劳务成本 Service costs 五 损益类五 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 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 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 54