(财务知识)财务英文专业词汇

1、财务会计英文专业词汇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

2、 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

3、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

4、 rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore naturalresources 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

5、改amortization of deferred loan fees and relatedconsideration 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 secur

6、ities 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

7、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 （

8、 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availa

9、ble-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bare

10、boat 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 pur

11、chase 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

12、细则byte 字节一、资产类Assets一、资产类Assets流动资产Current 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 cashequivalents100901外埠存款Other city Cash inbank100902银行本票Cashier''s cheque100903银行汇票Bank draft100904 信用卡 Credit card100905 信用证保证金L/C Guarantee deposits1009

13、06 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporatebonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备Short-term investmentsfalling price reserves应收款 Acco

14、unt receivable1111应收票据Note receivable银行承兑汇票Bank acceptance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 subsidiesof receivable 库存资产Inve

15、ntories1201 物资采购Supplies purchasing1211 原材料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 betweenpurchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代

16、销商品Trust to and sell the goods ona commission basis1271 受托代销商品Commissioned and sell thegoods 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 sendout 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 in

17、vestment onstocks140101 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 onbonds140201 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 investmentsdepreciation reserves股权投资减值准备Stock rights investmentdepreciation reserve

18、s债权投资减值准备Bcreditor''s rights investmentdepreciation reserves1431 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Accumula

19、ted depreciation1505 固定资产减值准备Fixed assets depreciationreserves房屋、建筑物减值准备Building/structuredepreciation reserves机器设备减值准备Machinery equipmentdepreciation 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 forequipm

20、ent160104 为生产准备的工具及器具Preparativeinstruments 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-processdepreciation reserves1701 固定资产清理Liquidation of

21、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 Assetsdepreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciationreserves1815 未确认融资费用Unacknowledged financialch

22、arges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred andprepaid expenses1911 待处理财产损溢Wait deal assets loss orincome191101 待处理流动资产损溢Wait deal intangibleassets loss or income191102 待处理固定资产损溢Wait deal fixed assetsloss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term bo

23、rrowing2111 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Accountpayable2131预收账款Depositreceived2141代销商品款Proxysale goods revenue2151应付工资Accruedwages2153 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Withholdin

24、gs on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VATchangeover21710104减免税款Tax deduction21710105销项税额Substituted money on VAT21710106出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldingson VAT21710108 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

25、 changeover21710110 未交增值税Unpaid VAT217102 应交营业税217103 应交消费税217104 应交资源税217105 应交所得税Business tax payableConsumption tax payable Resources tax payable 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 maintainingand building citiespayable217108 应交房产税Housing pro

26、perty tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usagelicense platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity withpaying2181 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Pend

27、ing changerover assetsvalue2211 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 withinone year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101231102231103231104债券面值 债券溢价 债券折价 应计利息2321 长期应付款Face value, Par valuePremium

28、on bondsDiscount on bondsAccrued interestLong-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 year2331 专项应付款Special payable一年内到期的专项应付Long-term special payabledue within one year一年后到期的专项应付Long

29、-term special payableover one year2341 递延税款Deferral taxesOWNERS'' 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Receivenon-cash donat

30、e reserve311103 股权投资准备Stock right investmentreserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currencycapital311107 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

31、 fund312105企业发展基金Enterprise expension fund312106利润归还投资Profits capitalizad on returnof 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 legalsurplus314103 提取法定公益金Withdrawal legal publicwelfare funds314104 提取储备基金Withdr

32、awal reserve fund314105 提取企业发展基金Withdrawal reserve forbusiness expansion314106 提取职工奖励及福利基金Withdrawal staffand workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on returnof investment314108 应付优先股股利Preferred Stock dividendspayable314109 提取任意盈余公积Withdrawal othercommon accumulatio

33、n fund314110 应付普通股股利Common Stock dividendspayable314111 转作资本 (或股本)的普通股股利CommonStock 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 ofmanufacture4105 制造费用Manufacturing overhead材料费

34、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Vehiclesmaintenance油料费Vehicles

35、maintenance培训费Education andtraining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

36、 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 materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assetsrevenue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Curren

37、t 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 entrustloans reserves5203 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-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 off

38、ixed assets出售无形资产收益Income on sales of intangibleassets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 associatecharge营业税 Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and buildingcities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 mate