国际会计术语英汉对照

1、财会职位英语accounting assistant 会计助理 accounting clerk 记帐员accounting manager 会计部经理accounting stall 会计部职员accounting supervisor 会计主管administration manager 行政经理administration staff 行政人员administrative assistant 行政助理administrative clerk 行政办事员advertising staff 广告工作人员adviser 法律顾问airlines sales representative 航空公

2、司定座员airlines staff 航空公司职员application engineer 应用工程师assistant manager 副经理bond analyst 证券分析员bond trader 证券交易员business controller 业务主任business manager 业务经理buyer 采购员cashier 出纳员chemical engineer 化学工程师civil engineer 土木工程师clerk typist2010年会计实务英语指导：如何做开支预算Setting up a budget can be a daunting task. There is

3、 no reason to be intimidated by this process. Once you have set up your budget you can easily see where your money is going and how much you have left to save and spend. Just follow these seven easy steps. 建立预算让人心悸，但不能被困难吓倒。一旦建立了预算，你就能清晰地看清你的钞票财流向、存下了多少。学会建立预算，跟随下面7步即可。1. Determine Your Income 确定你的收

4、入You need to know how much money you will have each month to meet your expenses. If you are starting a new job you may want to use a payroll calculator to determine how much money you will bring home each month. You may be surprised at the figure.你需要先明白你一月能赚回多少钞票。刚入职的话你可能需要一个薪水计算器来计算一下每月拿回的钞票数。那个数字可

5、能让你震惊哦。2、Determine Your Fixed Expenses 确定你的固定开销Your fixed expenses are items that will not change from month to month. These items can include rent， a car payment， car insurance， your electric bill and your student loan. You should also include savings in this category as well. It is important to pa

6、y yourself first. Ideally you should put at least ten percent of your income into savings each month.固定开销是指你每个月都一定要花可不能改变的支出，可能是房租、汽车贷款、汽车保险、电费和学生贷款。你也应该把每月存钞票书目算到里面去，为自己“付账”理所应当放在第一位。是每月存入收入的10%为最佳。3、Determine Your Variable Expenses 确定你的可变开销After you have listed your fixed expenses you will want to

7、 determine the amount that you spend on variable expenses. These items may include your groceries， eating out， clothing and entertainment. These are also considered variable because you can cut back on how much you spend on these categories if you need to. You can determine what you spend by reviewi

8、ng the last two or three months of your transactions in each category.把固定开销都列好之后，开始决定每月的可变开销。这种支出包括买菜、外餐、买衣服和娱乐活动。这些列为可变是因为一旦需要节约开支，这一类支出是能够改变的。你能够回忆一下过去两三个月在每项中的开销情况，来确定大致金额。4、Compare Your Expenses to Your Income 将收支进行比较Ideally you should create a budget where your outgoing expenses match your inco

9、me. If you assign every dollar a specific place this is called a zero-dollar budget. If your amounts do not match you will need to adjust accordingly. You may need to scale back on your variable expenses. If you have extra money at the end of the month，reward yourself by putting that money directly

10、into savings. If you have cut back significantly on your variable expenses and still can not meet your fixed expenses you will need to find ways to change your fixed expenses. 理想情况为收支平衡。严格按照预先分配金额支出，我们叫做“零元预算”。（即，预先确定每项支出金额，一旦金额花完，本月停止该项消费。）假如支出与收入不符你就需要对可变开支进行调整。假如月底有结余，将它存起来，作为对自己的奖励。假如你严峻缩减可变开支但照

11、旧不能满足固定支出，那就需要想方法节约固定支出项。5、Track Your Expenses 跟踪开销情况After you have set up your budget you need to track your expenses in each category. You can do this with budgeting software，on Quicken or Microsoft Money or on a ledger sheet. You should have an estimate of what you have in each category at all ti

12、mes. This will help to prevent your from overspending. If you sit down for a few minutes each day you will find that you spend less time then you would if you put it all off until the end.一旦建立预算，你需要追踪各项支出情况。你能够用Quicken或Microsoft Money如此的预算软件，或记录在账簿上。你需要随时对每项支出余额心中有数，这能防止你过度消费。每天坐下来观看几分钟，你做这件情况所需要的时刻

13、远比你拖到最后一起做要少得多。7、Evaluate Your Budget 评估你的预算After you have followed your budget for a month you may find that you can cut back in a few areas，while you need more money in others. You should keep tweaking your budget until it works for you. You can evaluate at the end of every month and make changes

14、according to the expenses in the upcoming month as well.按照预算过了一个月以后，你可能觉得有的地点能够削减一些开支，有的地点要多花一些钞票。直到预算对你有效，你需要一直保持观看调整。你能够每个月对你的预算进行评估，对下月预算做出改动。英语之财务治理英语汇总partnership 合伙企业 corporate finance 公司财务 corporate 公司 closely held 私下公司 public company 公众公司 Goldman Sachs 高盛银行 pension fund 养老基金 insurance compan

15、y 保险公司 board of director 董事会 separation of ownership and management 所有权与治理权的分离 limited liability 有限责任 articles of incorporation 公司章程 real asset 实物资产 financial asset 金融资产 security 证券 financial market 金融市场 capital market 资本市场 money market 货币市场 investment decision 投资决策 capital budgeting decision 资本预算决策

16、 financing decision 融资决策 financial manager 财务经理 treasurer 司库 controller 总会计师 CFO 首席财务官 principal-agent problem 托付代理问题 principal 托付人 agent 代理人 agency cost 代理成本 information asymmetry 信息不对称 signal 信号 efficient markets hypothesis 有效市场假讲 present value 现值 discount factor 贴现因子 rate of return 收益率 discount r

17、ate 贴现率 hurdle rate 门坎比率 opportunity cost of capital 资本机会成本 net present value 净现值 cash outflow 现金支出 net present value rule 净现值法则 rate-of-return rule 收益率法则 profit maximization 利润最大化 doing well 经营盈利 doing good 经营造益hard rationing 硬约束 incremental payoff 增量收入 net working capital 净营运资本 sunk cost 沉没成本 sunk

18、-cost fallacy 沉没成本悖论 overhead cost 间接费用 salvage value 残值 straight-line depreciation 直线法折旧 Internal Revenue Service 国内税收署 tax shield 税盾 accelerated cost recovery system 加速成本回收折旧法 alternative minimum tax 另类最低税 tax preference 税收优惠 accelerated depreciation 加速折旧 project analysis 项目分析 equivalent annual ca

19、sh flow 等价年度现金流 marginal investment 边际投资 default risk 违约风险 risk premium 风险溢酬 standard error 标准误差 standard deviation 标准差 market portfolio 市场组合 market returm (rm) 市场收益率 variance 方差 the loss of a dgree of freedom 自由度损失 Delphic 德尔菲 unique risk 独特风险 unsystematic risk 非系统风险 residual risk 剩余风险 specific ris

20、k 特定风险 diversifiable risk 可分散风险 market risk 市场风险 systematic risk 系统风险 undiversifiable risk 不可分散风险 convariance 协方差 well-diversified 有效分散 value additivity 价值可加性 efficient portfolio 有效投资组合 quadratic programming 二次规划 best efficient portfolio 最佳有效投资组合 capital asset pricing model (CAPM) 资本资产定价模型 separatio

21、n theorem 分离定理 security market line 证券市场线 market capitalization 市场资本总额 small-cap stocks 小盘股 book-to-market ration 账面-市值比 data mining 数据挖掘 data snooping 数据侦察 consumption beta 消费贝塔 consumption CAPM 消费型资本资产定价模型 risk aversion 风险厌恶 arbitrage pricing theory 套利定价理论 sensitivity of each stock to these factor

22、s 每种股票对这些因素的敏感度 three-factor model 三因素模型国际会计常用术语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 治理会计

23、证书 Certificate Public 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 Inc

24、ome statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 治理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部操纵结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 治理会计 Return of investment 投资回报 Return on investment 投资

25、酬劳 Securities and Exchange Commission 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

26、 Expenses 费用 Financial statement 财务报表 Financial activities 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 Owners 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 So

27、le proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰 Account 帐户 会计专业词汇英语翻译政治风险 political risk再开票中心 re-invoicing center现代治理会计专门方法 special methods of modern management accounting现代治理会计 modern management accounting提早与延期支付 Lea

28、ds and Lags特许权使用治理费 fees and royalties跨国资本成本的计算 the cost of capital for foreign investments跨国运转资本会计 multinational working capital management跨国经营企业业绩评价 multinational performance evaluation经济风险治理 managing economic exposure 交易风险治理 managing transaction exposure换算风险治理 managing translation exposure国际投资决策会

29、计 foreign project appraisal国际投资决策会计 foreign project appraisal国际存货治理 international inventory management股利转移 dividend remittances公司内部贷款 inter-company loans冻结资金转移 repatriating blocked funds冻结资金保值 maintaining the value of blocked funds调整后的净现值 adjusted net present value配比原则 matching旅游、饮食服务企业会计 accounting

30、 of tourism and service施工企业会计 accounting of construction enterprises民航运输企业会计 accounting of civil aviation transportation enterprises企业会计 business accounting商品流通企业会计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计 accounting of agricultural enterprises实现原则 realization principle历史成本原则 pr

31、inciple of historical cost外商投资企业会计 accounting of enterprises with foreign investment通用报表 all-purpose financial statements铁路运输企业会计 accounting of rail way transportation enterprises所有者权益 owners equity所有者权益 owners equity实质量于形式 substance over form修正性惯例 principle of exceptions信息系统论 information system per

32、spective相关性原则 relevance微观会计 micro-accounting客观性原则 objectivity可比性原则 comparability慎重性原则 prudence金融企业会计 accounting of financial institutions交通运输企业会计 accounting of communication and transportation enterprises建设单位会计 accounting of construction units记账本位币 recording currency计量属性 measurement attributes及时性原则

33、timeliness货币计量 monetary measurement会计准则 accounting standards会计主体 accounting entity会计职业道德 accounting professional ethics会计职能 functions of accounting会计预测 accounting forecasting会计要素 accounting elements会计研究 accounting research会计学科体系 accounting science system会计学 accounting会计信息 accounting information会计任务

34、targets of accounting activities会计人员 accounting personnel会计确认 accounting recognition 会计目标 accounting objective会计理论结构 theoretical structure of accounting会计理论 accounting theory会计操纵 accounting control会计决策 accounting decision making会计监督 accounting supervision会计假设 accounting assumption会计记录 accounting rec

35、ords会计计量 accounting measurement会计机构 accounting department会计环境 accounting environment会计核算 financial accounting会计治理体制 system of accounting administration会计分期 accounting periods会计对象 accounting object会计等式 accounting equation会计本质 nature of accounting会计报表 accounting statements宏观会计 macro-accounting会计 accou

36、nting HYPERLINK / http:/www.E汇总报表 combination statements划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure合并报表 co会计审计英语词汇C(88)called-upsharecapital催缴股本 C(89)capacity生产能力 C(90)capacityratios生产能力比率 C(91)capital资本 C(92)capitalassetspricingmodel资本资产计价模式 C(93)capitalcommi

37、tment承诺资本 C(94)capitalemployed已运用的资本 C(95)capitalexpenditure资本支出 C(96)capitalexpenditureauthorization资本支出核准 C(97)capitalexpenditurecontrol资本支出操纵 C(98)capitalexpenditureproposal资本支出申请 C(99)capitalfundingplanning资本基金筹集打算 C(100)capitalgain资本收益 C(101)capitalinvestmentappraisal资本投资评估 C(102)capitalmainten

38、ance资本保全 C(103)capitalresourceplanning资本资源打算 C(104)capitalsurplus资本盈余 C(105)capitalturnover资本周转率 C(106)card记录卡 C(107)cash现金 C(108)cashaccount现金账户 C(109)cashbook现金账薄 C(110)cashcow金牛产品 C(111)cashflow现金流量 C(112)cashdiscounted现金贴现 C(113)cashflowbudget现金流量预算 C(114)cashflowstatement现金流量表 C(115)cashledger现

39、金分类账 C(116)cashlimit现金限额 C(117)CCA现时成本会计 C(118)center中心 C(119)changeovertime变更时刻 C(120)charteredentity特许经济个体 C(121)cheque支票 C(122)chequeregister支票登记薄 C(123)coinanalysis零钞票分类 C(124)classification分类 C(125)clockcard工时卡 C(126)code代码 C(127)commitmentaccounting承诺确认会计 C(128)commoncost共同成本 C(129)companylimi

40、tedbyguarantee有限担保责任公司 B(49)back-to-backloan易币贷款 B(50)backflushaccounting倒退成本计算 B(51)baddebts坏帐 B(52)baddebtsratio坏帐比率 B(53)bankcharges银行手续费 B(54)bankoverdraft银行透支 B(55)bankreconciliation银行存款调节表 B(56)bankstatement银行对账单 B(57)bankruptcy破产 B(58)basisofapportionment分摊基础 B(59)batch批量 B(60)batchcosting分批成

41、本计算 B(61)betafactorB(市场)风险因素 B(62)bill账单 B(63)billofexchange汇票 B(64)billoflanding提单 B(65)billofmaterials用料可能单 B(66)billpayable应付票据 B(67)billreceivable应收票据 B(68)bincard存货记录卡 B(69)bonus红利 B(70)book-keeping薄记 B(71)Bostonclassification波士顿分类 B(72)breakevenchart保本图 B(73)breakevenpoint保本点 B(74)breaking-dow

42、ntime复位时刻 B(75)budget预算 B(76)budgetcenter预算中心 B(77)budgetcostallowance预算成本折让 B(78)budgetmanual预算手册 B(79)budgetperiod预算期间 B(80)budgetarycontrol预算操纵 B(81)budgetedcapacity预算生产能力 B(82)burden制造费用 B(83)businesscenter经营中心 B(84)businessentity营业个体 B(85)businessunit经营单位 B(86)buy-outmanagement治理性购买产权 B(87)by-p

43、roduct副产品 A(1)ABC作业基础成本计算 A(2)absorbedoverhead已汲取制造费用 A(3)absorptioncosting汲取成本计算 A(4)account账户,报表 A(5)accountingpostulate会计假设 A(6)accountingseriesrelease会计公告文件 A(7)accountingvaluation会计计价 A(8)accountsale承销清单 A(9)accountabilityconcept经营责任概念 A(10)accountancy会计职业 A(11)accountant会计师 A(12)accounting会计 A

44、(13)agencycost代理成本 A(14)accountingbases会计基础 A(15)accountingmanual会计手册 A(16)accountingperiod会计期间 A(17)accountingpolicies会计方针 A(18)accountingrateofreturn会计酬劳率 A(19)accountingreferencedate会计参照日 A(20)accountingreferenceperiod会计参照期间 A(21)accrualconcept应计概念 A(22)accrualexpenses应计费用 A(23)acidtestration速动比率

45、(酸性测试比率) A(24)acquisition购置 A(25)acquisitionaccounting收购会计 A(26)activitybasedaccounting作业基础成本计算 A(27)adjustingevents调整事项 A(28)administrativeexpenses行政治理费 A(29)advicenote发货通知 A(30)amortization摊销 A(31)analyticalreview分析性检查 A(32)annualequivalentcost年度等量成本法 A(33)annualreportandaccounts年度报告和报表 A(34)appra

46、isalcost检验成本 A(35)appropriationaccount盈余分配账户 A(36)articlesofassociation公司章程细则 A(37)assets资产 A(38)assetscover资产保障 A(39)assetvaluepershare每股资产价值 A(40)associatedcompany联营公司 A(41)attainablestandard可达标准A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告 A (45)auditing standards 审计准则 A

47、(46)authorized share capital 额定股本 A (47)available hours 可用小时 A (48)avoidable costs 可幸免成本 会计英语帐目用语对账单，结单 statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收未清账款;未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor account应付账account payabl

48、e应收账account receivable新交易|新账new account未决账|老账old account现金账cash account流水账running account暂记账|未定账suspense account逾期账款，过期未付账款|延滞账overdue account|pastdue account杂项账户sundry account详细账单|明细表detail account坏账bad account会计项目title of account会计薄|账薄account-book营业报告书|损益计算表account of business|business report借贷细账|

49、交验账 account rendered明细账account stated与. 银行开立一户头to open an account with与接着交易，与有账务往来to keep account with接着记账to keep account与有交易to have an account with作成会计账|有往来账项to make out an account with清算|清理债务to make up an account与停止交易to close ones account with结账to close an account请求付账to ask an account|to demand an

50、 account结清差额to balance the account with清算to settle an account|to liquidate an account|to square an account审查账目|监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to As account先付to pay on account代理某人|为某人on ones account|on account of one为自己计算|独立账目on ones own account由某人收益并负风险on

51、ones account and risk|for ones account and risk由某人负担for ones account|for account of one按某人指示|列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计英语税务专用词汇State Administration for Taxation 国家税务总局 Local Taxation bureau 地点税务局Business Tax 营业税Individual Income Tax 个人所得税Income T

52、ax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时刻consolidate reporting 合并申报the local competent tax authority 当地

53、主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务酬劳所得income from lease

54、of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the in

55、come tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区税收英语对话营业税TOPIC: Would you please give the general introduction of the business tax?对话内容：纳税人：我公司立即就要营业了，能介绍一下营业税的知识吗?Taxpayer: my company will begin business

56、 soon, but I have little knowledge about the business tax. Can you introduce it?税务局：尽我所能吧!一般地讲，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property withi

57、n china .纳税人：什么是应税业务?Taxpayer: what do you mean by the taxable services?税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processi

58、ng, repairs, and replacement services, for they are subject to the value added tax.纳税人：不动产好理解，无形资产指什么?Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?税务局：指各种专有权，如专利权、专有技术版权、商标等。Tax official: it means the royalties, include patent right, proprie

59、tary technology, copy right, trademark right, and so on.纳税人：计税收入如何确定?Taxpayer: what about the tax base?税务局：大多数情况下指全部价款包括价外费用。Tax official: in most case, it is the total consideration received, including additional fees and charges.纳税人：预收的价款也计算在内吗?Taxpayer: does that include the turnover received in

60、advance?税务局：关于无形资产和不动产是如此。Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .纳税人：无偿赠送呐?Taxpayer: and what about the donation?税务局：不动产的无偿赠送要视同销售，只是计税额要通过核定。Tax official: the donation is taxable in the case of transfer of the immovable property. But the t