财务专业术语中英文对照表

1、精选优质文档-倾情为你奉上财务专业术语中英文对照表英文中文说明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 P

2、ublic 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Institut

3、e 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

4、 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 activ

5、ities 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

6、稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰中文英文说明一.资产类  Assets流动资产                 Current assets货币资金              

7、60;  Cash and cash equivalents现金                 Cash银行存款                          Cash in

8、 bank 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 &#

9、160;               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 falli

10、ng price reserves应收款        Account receivable应收票据                               Note receivable 银行承兑汇票 B

11、ank 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  &

12、#160;              Account receivable其他应收款                 Other notes receivable坏账准备           Bad debt

13、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

14、采购                 Supplies purchasing原材料                 Raw materials包装物           

15、      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           &

16、#160;     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 Col

17、lect 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-t

18、erm 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 股权投资减值准备 Stock rights investment depreciation reserves其他债权投资 Other investment on bonds

19、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 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     

20、;Fixed assets房屋                 Building建筑物                 Structure机器设备      Machinery equipment运输设备  &

21、#160;  Transportation facilities工具器具                 Instruments and implement累计折旧                       

22、         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          &#

23、160;     Project goods and material专用材料 Special-purpose material专用设备 tSpecial-purpose equipmen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             

24、60;                   Construction-in-process     安装工程                 Erection works在安装设备  Erecting

25、 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    &#

26、160;            Intangible assets                          专利权         

27、;             Patents     非专利技术                  Non-Patents   商标权        &

28、#160;                              Trademarks, Trade names著作权               

29、0;  Copyrights     土地使用权                 Tenure商誉                      Goodwill 

30、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-t

31、erm 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二、负债类      &#

32、160;  Liability短期负债                      Current liability  短期借款                 Short-term borrowin

33、g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              

34、0;  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 welfari

35、sm应付股利                         Dividends payable    应交税金                 Tax pay

36、able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 Chan

37、geover 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      

38、0;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    

39、60;            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          &

40、#160;      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 

41、;                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                 Bo

42、nds 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  &

43、#160;              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               &

44、#160; 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    

45、60;            Paid-up stock已归还投资  Investment Returned资本公积                               C

46、apital 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            

47、60;   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 Pr

48、ofits capitalizad on return of investment利润                 Profits本年利润                 Current year profits利润分配    

49、0;            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 legal public welfare funds提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 With

50、drawal 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 stoc

51、k)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制造费用                 Manufacturing overhead材料费  &#

52、160;              Materials管理人员工资 Executive Salaries奖金                 Wages退职金            

53、0;    Retirement allowance补贴                 Bonus外保劳务费   Outsourcing fee福利费                 Employee benefits/welf

54、are会议费                 Coferemce加班餐费                 Special duties市内交通费           &#

55、160;     Business traveling通讯费                 Correspondence电话费                 Correspondence水电取暖费   &#

56、160;             Water and Steam税费                 Taxes and dues租赁费               &#

57、160; Rent管理费                 Maintenance车辆维护费                 Vehicles maintenance油料费         &

58、#160;       Vehicles maintenance培训费                 Education and training接待费                 Entertainment图书、

59、印刷费 Books and printing运费                 Transpotation保险费                 Insurance premium支付手续费  Commission杂费    &

60、#160;            Sundry charges折旧费                        Depreciation expense 机物料消耗  Article of consumption劳动保护费 &

61、#160;              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 

62、0;               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      

63、     Service revenue其他业务收入 Other operating revenue材料销售                 Sales materials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      &#

64、160;          Reimbursement of income tax其他收入                 Other revenue投资收益                

65、 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补贴收入                 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Othe

66、r 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  &#

67、160;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  

68、60;              Cost of service主营业务税金及附加 Tax and associate charge营业税                  Sales tax消费税        

69、60;         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

70、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