财务会计英语词汇

1、财务会计英语专业词汇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

2、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a

3、dditional 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aggreg

4、ate 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

5、 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ap

6、plicable 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 artificiallyhigh 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arms length transaction公平交易arrangement 安排arrest 扣留article 2a

7、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

8、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 averag

9、e 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 quotebankruptcy 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

10、租任择权银行报价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br

11、idge 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、资产类assets一、资产类assets流动资产current

12、assets货币资金cash and cash equivalents1001现金 cash1002银行存款 cash in bank1009其他货币资金other cash and cash equivalents100901外埠存款 other city cash in bank100902银行本票cashiers cheque100903银行汇票bank draft100904信用卡 credit card100905信用证保证金 l/c guarantee deposits100906存出投资款refundable deposits1101短期投资 short-term investm

13、ents110101股票 short-term investments - stock110102债券 short-term investments - corporate bonds110103基金 short-term investments - corporate funds110110其他 short-term investments - other1102短期投资跌价准备 short-term investments falling price reserves应收款 account receivable1111应收票据 note receivable银行承兑汇票bank accep

14、tance商业承兑汇票trade acceptance1121应收股利 dividend receivable1122应收利息 interest receivable1131应收账款 account receivable1133其他应收款 other notes receivable1141 坏账准备bad debt reserves1151 预付账款advance money1161 应收补贴款 cover deficit by state subsidies of receivable 库存资产 inventories1201 物资采购supplies purchasing1211 原材料

15、raw materials1221 包装物wrappage1231 低值易耗品low-value consumption goods1232 材料成本差异materials cost variance1241 自制半成品semi-finished goods1243 库存商品finished goods1244 商品进销差价differences between purchasing and selling price1251 委托加工物资work in process - outsourced1261 委托代销商品 trust to and sell the goods on a commi

16、ssion basis 1271 受托代销商品 commissioned and sell the goods on a commission basis1281 存货跌价准备inventory falling price reserves1291 分期收款发出商品collect money and send out the goods by stages1301 待摊费用deferred and prepaid expenses长期投资long-term investment1401 长期股权投资long-term investment on stocks140101 股票投资investm

17、ent on stocks140102 其他股权投资other investment on stocks1402 长期债权投资long-term investment on bonds140201 债券投资investment on bonds140202 其他债权投资other investment on bonds1421 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 i

18、nvestment depreciation reserves 1431 委托贷款 entrust loans143101 本金principal143102 利息interest143103 减值准备depreciation reserves1501 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 implement1502 累计折旧accumulated depreciation1505 固定资产减值准备fixed as

19、sets 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 material160101专用材料special-purpose material160102专用设备special-purpose equipment160103预付大型设备款prepayments for equipment160104为生产准备的工具及器具preparative

20、 instruments and implement forfabricate1603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 project1605在建工程减值准备construction-in-process depreciation reserves1701固定资产清理 liquidation of fixed assets1801无形资产 intangib

21、le 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 goodwill1805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 reserves1815未确认融资费用unacknowledged financial charges待处理财产损溢 wait deal

22、 assets loss or income1901长期待摊费用 long-term deferred and prepaid expenses1911待处理财产损溢 wait deal assets loss or income191101 待处理流动资产损溢wait deal intangible assets loss or income191102 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 liability2101短期借款 short-term borrowing2111应付票据 n

23、otes payable银行承兑汇票bank acceptance商业承兑汇票trade acceptance2121应付账款 account payable2131预收账款 deposit received2141代销商品款 proxy sale goods revenue2151应付工资 accrued wages2153应付福利费 accrued welfarism2161应付股利 dividends payable2171应交税金 tax payable217101 应交增值税value added tax payable21710101进项税额withholdings on vat2

24、1710102已交税金paying tax21710103转出未交增值税unpaid vat changeover21710104减免税款tax deduction21710105销项税额substituted money on v at21710106出口退税tax reimbursement for export21710107进项税额转出changeover withnoldings on v at21710108出口抵减内销产品应纳税额export deduct domestic sales goods tax21710109转出多交增值税overpaid vat changeover

25、21710110未交增值税unpaid vat217102应交营业税business tax payable217103应交消费税consumption tax payable217104应交资源税resources tax payable217105应交所得税income tax payable217106应交土地增值税increment tax on land value payable217107应交城市维护建设税 tax for maintaining and building citiespayable217108应交房产税housing property tax payable21

26、7109应交土地使用税tenure tax payable217110应交车船使用税vehicle and vessel usage license platetax(vvulpt) payable217111 应交个人所得税personal income tax payable2176 其他应交款other fund in conformity with paying2181 其他应付款other payables2191 预提费用drawing expense in advance其他负债other liabilities2201待转资产价值 pending changerover ass

27、ets value2211预计负债 anticipation liabilities长期负债 long-term liabilities2301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 year2311应付债券 bonds payable231101债券面值 face value, par value231102债券溢价 premium on bonds231103债券折价 discount on bonds231104应计利息

28、accrued interest2321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

29、 special payable over one year2341 递延税款deferral taxes三、所有者权益类owners equity资本capita3101 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 stock3103 已归还投资investment returned公积3111 资本公积capital reserve311101资本 (或股本 )溢价 cpital(or stock) premium311102接受捐赠非现金资产准备receive non-cash donate r

30、eserve311103股权投资准备 stock right investment reserves311105拨款转入 allocate sums changeover in311106外币资本折算差额foreign currency capital311107其他资本公积other capital reserve3121盈余公积 surplus reserves312101法定盈余公积legal surplus312102任意盈余公积free surplus reserves312103法定公益金 legal public welfare fund312104储备基金 reserve fu

31、nd312105企业发展基金enterprise expension fund312106利润归还投资 profits capitalizad on return of investment利润 profits3131本年利润 current year profits3141利润分配 profit distribution314101其他转入 other chengeover in314102提取法定盈余公积withdrawal legal surplus314103提取法定公益金 withdrawal legal public welfare funds314104提取储备基金withdra

32、wal reserve fund314105提取企业发展基金 withdrawal reserve for business expansion314106提取职工奖励及福利基金withdrawal staff and workers bonus andwelfare fund314107利润归还投资 profits capitalizad on return of investment314108应付优先股股利 preferred stock dividends payable314109提取任意盈余公积 withdrawal other common accumulation fund31

33、4110应付普通股股利 common stock dividends payable314111转作资本 (或股本 )的普通股股利 common stock dividends change toassets(or stock)314115未分配利润undistributed profit四、成本类cost4101 生产成本cost of manufacture410101 基本生产成本base cost of manufacture410102 辅助生产成本auxiliary cost of manufacture4105 制造费用manufacturing overhead材料费mater

34、ials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 mainte

35、nance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 cessation4107 劳务成本service costs五、损益类profit and loss收入income业务

36、收入operating income5101 主营业务收入prime operating revenue产品销售收入sales revenue服务收入service revenue5102 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 revenue5201 投资收益investment income短期投资收益current invest

37、ment 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 revenue5301 营业外收入non-opera ting 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 fi

38、xed 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 charges5401 主营业务成本operating costs产品销售成本cost of goods sold服务成本cost of service5402 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 value5405 其他业务支出other business expense销售其他材料成本other cost of mater