(財務管理表格)會計報表英文詞匯

1、會計報表英文詞匯2007-06-26 11:33一、資產類Assets流動資產貨幣資金1001 現(xiàn)金1002 銀行存款bankCurrent assetsCash and cash equivalentsCashCash in1009 其他貨幣資金Other cash and cash equivalents'100901外埠存款Other city Cash in bank'100902銀行本票Cashier's cheque'100903銀行匯票Bank draft'100904信用卡Credit card'100905信用證保證金L/C G

2、uaranteedeposits'100906存出投資款Refundable deposits1101 短期投資 investmentsShort-term'110101股票Short-terminvestments -stock'110102債券Short-terminvestments -corporatebonds'110103基金Short-terminvestments -corporatefunds'110110其他Short-terminvestments -other1102 短期投資跌價準備Short-term investments

3、falling price reserves應收款Account receivable1111 應收票據(jù)Note1121 應收股利1122 應收利 息1131 應收賬款1133 其他應收款 receivable1141 壞賬準備1151 預付賬款1161 應收補貼款庫存資產1201物資采購Supplies purchasing1211原材料Raw materials1221包裝物Wrappage1231低值易耗品Low-value consumption goods1232材料成本差異Materials cost variance1241 自制半成品goods自制半成品Semi-Finishe

4、d1243庫存商品Finished goods1244商品進銷差價Differences between purchasing and selling price1251委托加工物資Work in process - outsourced1261委托代銷商品Trust to and sell the goods on a commission basisreceivable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptanceDividend receivableInterestreceivableAccount receivableOther notesBad

5、 debt reservesAdvance moneyCover deficit by state subsidies of receivableInventories1271 受托代銷商品Commissioned and sell the goods on a commission basis1281 存貨跌價準備Inventory falling price reserves1291 分期收款發(fā)出商品Collect money and send out the goods by stages1301 待攤費用Deferred and prepaid expenses長期投資Long-ter

6、minvestment1401 長期股權投資Long-term investment on stocks'140101股票投資Investment on stocks'140102其他股權投資Other investment on stocks1402 長期債權投資Long-term investment onbonds'140201債券投資Investment onbonds'140202其他債權投資Other investment on bonds1421 長期投資減值準備Long-term investments depreciation reserves

7、股權投資減值準備Stock rights investment depreciation reserves債權投資減值準備Bcreditor's rights investment depreciation reserves1431 委托貸款Entrust loans'143101本金 Principal'143102利息 Interest'143103減值準備Depreciation reserves1501 固定資產Fixed assets房屋Building建筑物Structure機器設備Machinery equipment運輸設備Transportat

8、ion facilities工具器具Instruments and implement1502 累計折舊 depreciationAccumulated1505 固定資產減值準備Fixed assets depreciation reserves房屋、建筑物減值準備Building/structure depreciation reserves機器設備減值準備Machinery equipment depreciation reserves1601 工程物資 materialProject goods and'160101專用材料Special-purpose material'

9、;160102專用設備Special-purpose equipment'160103預付大型設備款Prepayments forequipment'160104為生產準備的工具及器具Preparativeinstruments and implement for fabricateConstruction-in-process1603 在建工 程安裝工程Erection works在安裝設備Erecting equipment-in-process技術改造工程Technical innovation project大修理工程General overhaulproject160

10、5 在建工程減值準備Construction-in-process depreciation reserves1701 固定資產清理Liquidation of fixed assets1801 無形資產Intangibleassets專利權Patents非專利技術Non-Patents商標權Trademarks, Tradenames著作權Copyrights土地使用權Tenure商譽Goodwill1805 無形資產減值準備Intangible Assets depreciation reserves專利權減值準備Patent rights depreciation reserves商標權

11、減值準備trademark rights depreciation reserves1815 未確認融資費用Unacknowledged financial charges待處理財產損溢Wait deal assets loss orincome1901 長期待攤費用Long-term deferred and prepaid expenses1911 待處理財產損溢Wait deal assets loss orincome'191101 待處理流動資產損溢Wait deal intangible assetsloss or income'191102 待處理固定資產損溢Wa

12、it deal fixed assets loss orincome二、負債類Liability短期負債CurrentliabilityShort-term2101 短期借款 borrowingNotes2111 應付票據(jù)payable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptance2121 應付賬款2131 預收賬款2141 代銷商品款2151 應付工資2153 應付福利費2161 應付股利 payable2171 應交稅金'217101 payableWithholdings on VATtaxProxy sale goods revenueA

13、ccrued welfarismAccount payableDeposit receivedAccrued wagesDividends'21710103Unpaid VAT changeoverTax payable應交增值稅value added tax'21710101進項稅額'21710102已交稅金Paying轉出未交增值稅銷項稅額出口退稅Tax進項稅額轉出'21710104減免稅款Taxdeduction'21710105Substituted money on VAT'21710106reimbursement for expor

14、t'21710107Changeover withnoldings on VAT'21710108出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax'21710109轉出多交增值稅Overpaid VAT changeover'21710110未交增值稅UnpaidVAT'217102 應交營業(yè)稅Business tax payable'217103 應交消費稅Consumption tax payable'217104 應交資源稅Resources taxpayableManageme

15、nt accounting 管理會計Negative cash flow負現(xiàn)金流量Operating activities經營活動Owner's equity所有者權益Partnership合伙企業(yè)Positive cash flow正現(xiàn)金流量Retained earning留存利潤Return of investment投資回報Return on investment投資報酬Revenue收入Securities and Exchange Commission 證券交易委員會Sole proprietorship獨資企業(yè)Solvency清償能力Stable-dollar assump

16、tion 穩(wěn)定貨幣假設Statement of cash flow 現(xiàn)金流量表財務狀況表Statement of financial positionStockholders股東Stockholders' equity股東權益Tax accounting稅務會計Window dressing門面粉飾damage損害dampening effect 削弱性效應data transfer 數(shù)據(jù)轉換data transmission 數(shù)據(jù)傳輸DDC (dedicated contract carriage) 指定車型及司機的合同車隊dealer lessors 供應商出租人debt capi

17、tal 債務資本debt covenant 債務契約debt instruments 債務證書debt issuance costs 債務發(fā)行成本debt maturities債務期限debt securities債務證券debt service 債息debt-equity ratios 自有資金負債率debt-equity treatment 債務權益處理debtor 債務人debt-to-equity ratio 權益負債率decay （機械設備的）腐蝕declarations 聲明dedicated capacity carriage 指定最低運輸量的合同車隊dedicated carr

18、iage 一應俱全的車廂deductibility 可抵扣程度deduction 扣減default 違約defeasance structures 帶有廢止條款的結構defense 抗辯deficiency claim 損失索賠deficiency 損失、缺陷definitional maze 定義上的曖昧不明definition 定義deflation 通貨緊縮deinstallation 拆卸delay in delivery 延遲交付delinquencies 拖欠delivery and acceptance process 交付及驗收程序denunciation 退出deposit

19、 account 押金賬項deposit taker 存款接受者deposition 處置depreciated value 折余價值depreciation allowance 折舊提存depreciation benefit 折舊好處depreciation deductions 折舊抵扣depreciation expense 折舊費用depreciation period 折舊期間deregulation 解除管制derivative financial instruments 衍生的金融工具designated location 指定的位置detention 扣押detraction

20、 減損developed and mature market 發(fā)達而成熟的市場diagnostic equipment 診斷設備differentiation 差別化digitization 數(shù)字化diluted earning per share 每股稀釋后收益direct and consequential damage 直接和間接損失direct financing lease 直接融資租賃direct tax 直接稅disaster recovery services （電腦租賃的）救災服務disclaimer 免責disclosure items 披露項目discount rate

21、折現(xiàn)率discounted present value 折現(xiàn)值discretion 自由酌情處理discrimination 差別待遇disguised credit sale 變相信貸銷售disguised purchaser of the leased asset 經過偽裝的租賃資產買入人（指融 資租賃的承租人）dispute resolution process 爭議解決程序dissolution 解散distinction 區(qū)別distinctive triangular relationship特有的三邊關系distribution 分配diverse nuances 多樣化的細微差

22、別diversification 多樣化diversity 多樣性dividends 紅利documentation 文件制作及提供domestic law 國內法double taxation agreement 雙重課稅協(xié)議double tax 雙重稅double-dip tax leases （租賃一方為美國法人而另一方不是美國法人時的）雙重所有權租賃協(xié)議down payment 定金down time 窩工時間downgraded信用等級下降趨降的利息費用曲線downward sloped interest expense linedraftsmanship （合同文本的）起草due

23、diligence 應有的審慎durability 耐久性duration of delay 拖延的持續(xù)時間a payment or serious payments 一次或多次付款abatement 扣減absolute and unconditional payments 絕對和無條件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附屬設備accountability 承擔責任的程度accounting benefits 會計利益accounting period 會計期間會

24、計政策會計準則會計處理應收賬款經備案的投資人累計準備金accounting policiesaccounting principleaccounting treatmentaccounts receivablesaccounts 賬項accredited investorsaccumulated allowance acknowledgement requirement 對承認的要求acquisition of assets 資產的取得acquisitions 兼并Act on Product Liability （德國）生產責任法action 訴訟actual ownership 事實上的所

25、有權additional filings 補充備案additional margin 附加利差additional risk 附加風險additions （設備的）附件adjusted tax basis 已調整稅基 adjustment of yield 對收益的調整 administrative fee 管理費 Administrative Law （美國）行政法 advance notice 事先通知 advance 放款adverse tax consequences 不利的稅收后果advertising 做廣告affiliated group 聯(lián)合團體affiliate 附屬機構Af

26、rican Leasing Association asset turnover資產周轉率asset valuation資產計價應收賬款轉讓assignment of accounts receivableassociated company聯(lián)屬公司 , 附屬公司政府會計師協(xié)會Association of Government Accountingassumed liability承擔債務, 承付債務AT 稅后at cost按成本at par按票面額 , 平價at sight見票兌付 , 即期兌付attached account被查封賬戶attachment 扣押 , 查封attest 證明

27、, 驗證attestation證明書 , 鑒定書audit審核 , 審計auditability可審核性audit committee審計委員會audit coverage 審計范圍audited financial statement審定財務報表, 審定會計報表audit evidence 審計證據(jù), 審計憑證Audit Guides審計指南auditing 審計審計學auditing procedure審計程序auditing process 審計過程auditing standard審計標準, 審計準則Auditing Standards Board 審計準則委員會Auditor 審計員

28、 , 審計師auditor general 審計主任, 總審計審計師法律責任auditor,s legal liabilityauditor,s opinion審計師意見書auditor,s report審計師報告, 查賬報告audit program審計工作計劃audit report審計報告audit risk審計風險審計抽樣審計軟件audit samplingaudit software audit test 審計抽查audit trail 審計脈絡, 審計線索審計工作底稿核定股本 , 法定股本自動票據(jù)交換所自動取款機自動轉賬服務audit working paperauthorized

29、 capital stockautomated clearing houseautomated teller machineautomatic transfer serviceavailable asset可用資產available inventory可用存貨average balance平均余額average collection period平均收款期average cost 平均成本average-cost method平均成本法average inventory平均存貨 , 平均庫存averagesavoidable cost代碼111 121111111111211131116111

30、71118 equivalents11211211122average life平均壽命 , 平均使用年限應付賬款平均付款期average payment period (of accounts payable)average rate of return平均收益率股票價格平均指數(shù)可避免成本名稱資產 assets流動資產current assets現(xiàn)金及約當現(xiàn)金cash and cash equivalents庫存現(xiàn)金cashon hand零用金 / 周轉金 petty cash/revolving funds銀行存款cashin banks在途現(xiàn)金cashin transit約當現(xiàn)金cash

31、equivalents其它現(xiàn)金及約當現(xiàn)金other cash and cash短期投資short-term investment短期投資- 股票 short-term investments - stock短期投資- 短期票券short-term investments -short-term notes and bills1123短期投資- 政府債券short-term investments -government bonds1124短期投資- 受益憑證short-term investments -beneficiary certificates1125短期投資- 公司債short-te

32、rm investments -corporate bonds1128短期投資- 其它 short-term investments - other1129備抵短期投資跌價損失allowance for reduction ofshort-term investment to market113應收票據(jù)notes receivable1131應收票據(jù)notes receivable1132應收票據(jù)貼現(xiàn)discounted notes receivable1137應收票據(jù)- 關系人notes receivable - relatedparties1138其它應收票據(jù)other notes rec

33、eivable1139備抵呆帳應收票據(jù)allowance for uncollectible accounts- notes receivable114應收帳款accounts receivable1141應收帳款accounts receivable1142應收分期帳款installment accountsreceivable1147應收帳款- 關系人accounts receivable -related parties1149備抵呆帳應收帳款allowance for uncollectible accounts - accounts receivable118其它應收款other r

34、eceivables1181應收出售遠匯款forward exchange contractreceivable1182應收遠匯款- 外幣forward exchange contractreceivable - foreign currencies1183 contract買賣遠匯折價discount on forward ex-change1184應收收益earned revenue receivable1185應收退稅款income tax refund receivable1187related parties其它應收款-關系人other receivables -1188other其

35、它應收款-其它other receivables -1189備抵呆帳-其它應收款allowance for uncollec-tible accounts - other receivables121122 存貨 inventories1211商品存貨merchandise inventory1212寄銷商品consigned goods1213在途商品goods in transit1219inventory to market備抵存貨跌價損失allowance for reduction of1221制成品finished goods1222寄銷制成品consigned finished

36、goods1223副產品by-products1224在制品work in process1225委外加工work in process - outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies intransitof1229備抵存貨跌價損失allowance for reductioninventory to market125 預付費用prepaid expenses1251預付薪資prepaid payroll1252預付租金prepaid rents1253預付保險費prepaid insu

37、rance1254用品盤存office supplies1255預付所得稅prepaid income tax1258其它預付費用other prepaid expenses126 預付款項prepayments1261預付貨款prepayment for purchases1268其它預付款項other prepayments128129 其它流動資產other current assets會計英語（ 一）2007-06-26 12:00acceptance 承兌account KF accountant #accounting #accounting system11rt制度payable

38、 )accounts payableJfi付IM款(應付accounts receivableJfi收KM款(應收receivable )accumulated profits累稹利益adjusting entryiW 整言己金條adjustment 飄整administration expense管理費用advancesadvertising expenseH 告費agency 代理 agent 代理人agreement 契系勺allotments 分配數(shù)allowance 津I!占amalgamation 合彳并amortization 接掰amortized cost雁O 成本annui

39、ties 年金applied cost 已分配成本applied expense已分酉已費用己分applied manufacturing expense配裂造費用apportioned chargeI® 派費用appreciation禧（Harticle of association 公司章程 assessment 稅 assets Wit attorney fee律自市 Haudit 霄升 auditor average 平均數(shù) average cost 平均成本 bad debt SU balance 繪 H balance sheet Ulijl 債表 bank accoun

40、t 金艮行KU 戶 bank balance金艮行幺吉存bank charge 金艮行手 bank deposit金艮行存款bank discount金艮行H占壬見bank draft金艮行IS票bank loan金艮行借款bank overdraft金艮行透支bankers acceptance金艮行承兌bankruptcy 破bearer 持票人beneficiary 受益人bequest 遺bill 票bill of exchange 18 票bill of lading提單bills discountedH 占現(xiàn)票bills payableJfi 付票 i!bills receivab

41、leJS 收票摞board of directors董事 11rbonds 債券bonus 利book value KM 面R 值bookkeeper 箴言己JKbookkeeping 箴言己branch office general ledger 支店往來it戶broker 己人brought down 接前brought forward 接上 Kbudget U算by-product 副 品by-product sales 副品金肖售capital 股本capital incomeIt 本收益capital outlaySt 本支出capital stock 股本capital stock

42、 certificate股票carried down 移接carried forward 移下 Ucash 現(xiàn)金cash account現(xiàn)金KM 戶cash in bank 存金艮行現(xiàn)金cash on delivery 交 Wl攵款cash on handJi存現(xiàn)金cash payment 現(xiàn)金支付cash purchase 現(xiàn)摘cash sale 現(xiàn)沽cashier出條內JKcashiers check 本票certificate of deposit存款罩折certificate of indebtedness 借 J!certified check 保付支票certified publi

43、c accountantcharges 費用charge for remittances 18 水手；®charter 軌照chartered accountant曾升肺chatties ftitcheck 支票checkbook stub 支票存根closed account己幺吉清KM戶closing 幺吉算closing entries 幺吉）裴1余己金錄closing stock 期末存貨closing the book 幺吉 IB!columnar journal多糠日言己|展combination聊合commission 傭金commodity 商品common stoc

44、k 普通股company 公司compensation compound interest福利consignee 承金肖人 consignment 寄金肖 consignor 寄金肖人 consolidated balance sheet合lOOi1ft債表 consolidated profit and loss account 合伊損益表 consolidation 合彳并 construction cost 建成本 construction revenue 建收入 contract 合同 control account統(tǒng)制KM 戶copyright版耀Icorporation 公司 co

45、st 成本 cost accounting成本 11rtcost of labour 勞工成本 cost of production 生成本 cost of manufacture m造成本 cost of sales金肖貨成本cost price成本 fit 格credit it 方credit note收款通知軍creditor 債耀人crossed check橫 支票current account往來活期KM 戶current asset流勤!mcurrent liability 流勤1!債益： profit and loss)延 :deferred)current profit and

46、 loss 本期損益(損debit 借方debtdebtor 值降人deed契撮deferred assets遮延Wit (遞deferred liabilities遮延 H 債delivery 交貨delivery expense 送貨 Hdelivery order 出貨罩demand draft即期18 票demand note 即期票demurrage charge 延期 Hdeposit 存款deposit slip存款罩depreciation折 Kdirect cost 直接成本 direct labour 直接人工 director 董事 discount 折扣discount

47、 on purchaseiS 優(yōu)折扣discount on sale金肖貨折扣dishonoured check 退票 dissolution 解散 dividend 股利dividend payableJfi 付股利documentary bill押 IM1 票documentsdouble entry bookkeeping式箴言己draft 雁票drawee 付款人 drawer 出票人 drawing 提款 duplicate 副本duties and taxes 稅捐 earnings 11矜收益endorser 背U人 entertainment 交第# enterprise 企

48、H equipment estate Mt itestimated cost 估 成本 estimates 概算 exchange 兌換exchange loss 兌SMM 失 expenditure l=r expense 費用extension 延期會計英語（二） 2007-06-26 12:19face value票面R 值factor 代理商 fair value公平（R 值financial statementK才矜幸艮表financial yearK才政年度finished goodsm成品finished parts裂成零件fixed asset固定 iOifixed cost

49、固定成本 fixed deposit 定期存款 fixed expense固定費用foreman XU franchise WH® freight H=r funds It 金 furniture and fixture保他及器具gain 利益 general expense *1用general ledger余恩分 HIMgoods貨物goods in transit在建貨物goodwill 商警government bonds 政府債券gross profit 毛利guarantee 保 Ifguarantor 保 If 人idle time 停工畤Wimport duty iS

50、 口稅income 收入income tax 所得稅income from joint venture 合 收益income from sale of assets 出售資筐收入indirect costfW接成本（間接：indirect）indirect expensefW 接費用indirect labourfW 接人工分期付款indorsement 背 Uinstallmentinsurance 保 IWintangible asset 輾形interest 利息interest rate 利率interest received 利息收入inter office account內部往來i

51、ntrinsic value內在 fit 值inventory 存貨investment 投 Uinvestment income投資收益invoice 彝票item IK 目job 工作job cost 工程成本joint venture 短期合伙journal日言己更！labour 人工labour cost 人工成本land 土地lease 租條勺leasehold 租余勺ledger 分 HIMlegal expense 律附# letter of credit 信用狀 liabilityH 債limited company 有限公司 limited liability有限 j!債limited partnership 有限合夥 liquidation 清 IS loan 借款long term liability是期 債loss 損失loss on exchange兌SMM 失machinery equipment 檄器 IO! manufacturing expense裂造費用manufacturing costm造成本market price市fitmaterials 原村料 material requisition 領料罩 medical f