会计报表英文词汇.doc

会计报表英文词汇 (2007/03/13 09:44)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 100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 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 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 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 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 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 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 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 Bcreditors rights investment depreciation reserves 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 welfarism 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 withnoldings 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 管理会计 Management accounting 负现金流量 经营活动 Operating activities 所有者权益 Owners equity 合伙企业 Partnership 正现金流量 Positive cash flow 留存利润 Retained earning 投资回报 Return of investment 投资报酬 Return on investment 收入 Revenue 证券交易委员会 Securities and Exchange Commission 独资企业 Sole proprietorship 清偿能力 Solvency 稳定货币假设 Stable-dollar assumption 现金流量表 Statement of cash flow 财务状况表 Statement of financial position 股东 Stockholders 股东权益 Stockholders equity 税务会计 Tax accounting 门面粉饰 Window dressing 损害 damage 削弱性效应 dampening effect 数据转换 data transfer 数据传输 data transmission 指定车型及司机的合同车队 DDC (dedicated contract carriage) 供应商出租人 dealer lessors 债务资本 debt capital 债务契约 debt covenant 债务证书 debt instruments 债务发行成本 debt issuance costs 债务期限 debt maturities 债务证券 debt securities 债息 debt service 自有资金负债率 debt-equity ratios 债务权益处理 debt-equity treatment 债务人 debtor 权益负债率 debt-to-equity ratio （机械设备的）腐蚀 decay 声明 declarations 指定最低运输量的合同车队 dedicated capacity carriage 一应俱全的车厢 dedicated carriage 可抵扣程度 deductibility 扣减 deduction 违约 default 带有废止条款的结构 defeasance structures 抗辩 defense 损失索赔 deficiency claim 损失、缺陷 deficiency 定义上的暧昧不明 definitional maze 定义 definition 通货紧缩 deflation 拆卸 deinstallation 延迟交付 delay in delivery 拖欠 delinquencies 交付及验收程序 delivery and acceptance process 退出 denunciation 押金账项 deposit account 存款接受者 deposit taker 处置 deposition 折余价值 depreciated value 折旧提存 depreciation allowance 折旧好处 depreciation benefit 折旧抵扣 depreciation deductions 折旧费用 depreciation expense 折旧期间 depreciation period 解除管制 deregulation 衍生的金融工具 derivative financial instruments 指定的位置 designated location 扣押 detention 减损 detraction 发达而成熟的市场 developed and mature market 诊断设备 diagnostic equipment 差别化 differentiation 数字化 digitization 每股稀释后收益 diluted earning per share 直接和间接损失 direct and consequential damage 直接融资租赁 direct financing lease 直接税 direct tax （电脑租赁的）救灾服务 disaster recovery services 免责 disclaimer 披露项目 disclosure items 折现率 discount rate 折现值 discounted present value 自由酌情处理 discretion 差别待遇 discrimination 变相信贷销售 disguised credit sale 经过伪装的租赁资产买入人（指融资租赁的承租人） disguised purchaser of the leased asset 争议解决程序 dispute resolution process 解散 dissolution 区别 distinction 特有的三边关系 distinctive triangular relationship 分配 distribution 多样化的细微差别 diverse nuances 多样化 diversification 多样性 diversity 红利 dividends 文件制作及提供 documentation 国内法 domestic law 双重课税协议 double taxation agreement 双重税 double tax （租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议 double-dip tax leases 定金 down payment 窝工时间 down time 信用等级下降 downgraded 趋降的利息费用曲线 downward sloped interest expense line （合同文本的）起草 draftsmanship 应有的审慎 due diligence 耐久性 durability 拖延的持续时间 duration of delay 一次或多次付款 a payment or serious payments 扣减 abatement 绝对和无条件付款 absolute and unconditional payments 加速支付 accelerated payment 接受日 acceptance date 接受 acceptance 加入 accession 附属设备 accessories 承担责任的程度 accountability 会计利益 accounting benefits 会计期间 accounting period 会计政策 accounting policies 会计准则 accounting principle 会计处理 accounting treatment 应收账款 accounts receivables 账项 accounts 经备案的投资人 accredited investors 累计准备金 accumulated allowance 对承认的要求 acknowledgement requirement 资产的取得 acquisition of assets 兼并 acquisitions （德国）生产责任法 Act on Product Liability 诉讼 action 事实上的所有权 actual ownership 补充备案 additional filings 附加利差 additional margin 附加风险 additional risk （设备的）附件 additions 已调整税基 adjusted tax basis 对收益的调整 adjustment of yield 管理费 administrative fee （美国）行政法 Administrative Law 事先通知 advance notice 放款 advance 不利的税收后果 adverse tax consequences 做广告 advertising 联合团体 affiliated group 附属机构 affiliate 资产周转率 asset turnover 资产计价 asset valuation 应收账款转让 assignment of accounts receivable 联属公司,附属公司 associated company 政府会计师协会 Association of Government Accounting 承担债务,承付债务 assumed liability 税后 AT 按成本 at cost 按票面额,平价 at par 见票兑付,即期兑付 at sight 被查封账户 attached account 扣押,查封 attachment 证明,验证 attest 证明书,鉴定书 attestation 审核,审计 audit 可审核性 auditability 审计委员会 audit committee 审计范围 audit coverage 审定财务报表,审定会计报表 audited financial statement 审计证据,审计凭证 audit evidence 审计指南 Audit Guides 审计审计学 auditing 审计程序 auditing procedure 审计过程 auditing process 审计标准,审计准则 auditing standard 审计准则委员会 Auditing Standards Board 审计员,审计师 Auditor 审计主任,总审计 auditor general 审计师法律责任 auditor,s legal liability 审计师意见书 auditor,s opinion 审计师报告,查账报告 auditor,s report 审计工作计划 audit program 审计报告 audit report 审计风险 audit risk 审计抽样 audit sampling 审计软件 audit software 审计抽查 audit test 审计脉络,审计线索 audit trail 审计工作底稿 audit working paper 核定股本,法定股本 authorized capital stock 自动票据交换所 automated clearing house 自动取款机 automated teller machine 自动转账服务 automatic transfer service 可用资产 available asset 可用存货 available inventory 平均余额 average balance 平均收款期 average collection period 平均成本 average cost 平均成本法 average-cost method 平均存货,平均库存 average inventory 平均寿命,平均使用年限 average life 应付账款平均付款期 average payment period (of accounts payable) 平均收益率 average rate of return 股票价格平均指数 averages 可避免成本 avoidable cost 1 资产 assets 11 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐 应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivab