财务会计英语专业词汇大全

1、财务会计英语专业词汇大全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 力口速支付 acceptance date 接受日 acceptance 接受 accession 力口入 accessories附属设备accountability 承担责任的程度accounting benefits 会计禾U益accounting period 会计期间accounting policies 会计政策accounting

2、principle 会计准贝Uaccounting 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ad

3、ditional margin 附力口禾U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 不禾 U 的税收后果advertising 做广告affiliated group 联合团体affiliate附属机构African Leasing Associati

4、on 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

5、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

6、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

7、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Asia Lease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1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-orient

8、ed 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a

9、vailable-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ba

10、reboat 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

11、 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字节常用英文

12、会计账户名称分类汇总一、 资产类 AssetsFixed asserts 固定资产stripe bad assets off 录U离不良资产流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cashspot cash现款支付 cash transaction现款交易1002 银行存款 Cash in bankCurrent assets of enterprises shall include cash on hand,cash in bank, marketable securities,receivable, prepayme

13、nts 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 equivalents100901 外埠 存款 Other city Cash in bank100902 银行本票？ Cashier 'cheque100903 银行汇票 Bank draftThe 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 ord

14、er. 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。100904 信用卡 Credit cardcredit 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。100905 信用证保证金 L/C Guarantee dep

15、osits100906 存出投资款 Refundable depositsThe 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 investmentsThe cash dividend or interest on a short-term investment s

16、hould be written off against the book value of the investment when received, except for those recorded in the“ Dividend Receivableaccount.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。110101 股票 Short-term investments - stockstock market股票市场 stock yield股票收益110102 债券 Short-term investmen

17、ts - corporate bondsCompanies 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。110103 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 reservesUS Federal reserves应收款 Account re

18、ceivableFinally, 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 acceptanceBank acceptance bill played essential function in this process.这当中银行承兑汇票起到了

19、至关重要的作用。商业承兑汇票 Trade acceptanceIf 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 receivable1122 应收利息 Interest receivable1131 应收账款 Account receivableFollow up account receivable in accordance with project process.根据项

20、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 receivable1141 坏账准备 Bad debt reservesFifth, prudent accounting principles will be adopted and a co

21、mplete 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 moneyWe 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 Inventories1201 物资采购 Supplies purchasing1211 原

22、材料 Raw materialsForce down the prices of raw materials 压低原材料价格1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异Materials cost varianceResponsible 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

23、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 goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling priceFor 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 beyon

24、d 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 - outsourcedWork in process 在制品1261 委托代销商品Trust to and sell the goods on a

25、commission basisTrust 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.委托商业夸 B 门代销。1271 受托代销商品Commissioned and sell the goods on a commission basisAll the equipment will be developed, built, ins

26、talled 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 reserves1291 分期收款发出商品Collect money and send out the goods by stagesby stages; in stages 分阶段1301 待摊费用 Deferred and prepaid expensesPrepaid expenses shall be amortized according to period benefiting.彳寺摊费用应当按收益

27、期分 摊长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment 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

28、 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 reserves1431 委托贷款 Entrust loans143101 本金 PrincipalPlease repay principal and interest. 请还本付息143102 利息 InterestCompound interest 复禾 1monthly interest 月息 Without interest charge 无禾U息地net

29、 interest 纯禾 1,净赚 floating interest rate 浮动利率143103 减值准备 Depreciation reservesdepreciation 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)

30、,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法卜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 implement1502 累计折旧 Accumu

31、lated depreciationWhen 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Machin

32、ery equipment depreciation reserves1601 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 instruments and implement for Fabricate1603 在建工程 Construction-in-process安装工程 Erection

33、 worksAll 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 project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产

34、清理Liquidation of fixed assets1801 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 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专禾 U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

35、Unacknowledged financial charges待处理财产损溢Wait deal 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 Curren

36、t liability2101 短期借款 Short-term borrowing2111 应付票据 Notes 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

37、 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax217101032171010421710105转出未交增值税Unpaid VAT changeover减免税款Tax deduction2171010621710107217101082171010921710110销项税额 Substituted money on VAT出 口 退税 Tax reimbursement for export进项税额转出Changeover withholdings on V AT出 口

38、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 VAT217102217103217104217105217106应交营业税应交消费税应交资源税应交所得税Business tax payable Consumption tax payable Resources tax payable Income tax payable217107 payable 217108应交土地增值税Increment tax on land value payable应交城市维护建设

39、税Tax for maintaining and building cities应交房产税 Housing property tax payable217109217110应交土地使用税应交车船使用税Personal income tax payable231101231102231103231104债券面值 债券溢价 债券折价 应计利息Face value, Par valuePremium on bonds2321长期应付款 应付融资租赁款Discount on bondsAccrued interestLong-term account payableAccrued financial

40、lease outlayTenure tax payableVehicle and vessel usage license plate tax(VVULPT) payable217111应交个人所得税 2176 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 assets value2211 预计负债 Anticipation li

41、abilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans年内至 U期的长期借款Long-term loans due within one year年后至U期的长期借款Long-term loans due over one year2311 应付债券 Bonds payable年内至 U期的长期应付Long-term account payable due within one year年后至 U期的长期应付Long-term account payable over one year2331 专项应付款 Special pay

42、able年内至 U期的专项应付Long-term special payable due within one year年后至 U期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes、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 Paid-up capital实收股本Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserv

43、e311101 资本(或股本)溢价 Capital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 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 surpl

44、us312102 任意盈余公积Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expansion fund312106 利润归还投资 Profits capitalized 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

45、 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 Withdrawal 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 and welfare fund314107 利润归还投资 Profits capitalized on ret

46、urn 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 fund314110 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 manu

47、facture410101 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福禾U费 Employee benefits/welfare会议费 Conference加班餐费 Special duties市内交通费 Business travel

48、ing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 Transportation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Deprecia

49、tion 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 ma

50、terials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 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 reserves5203 补贴收入 Subsidize revenue国家扶持补贝占收入Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 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 asse