財務會計英語專業(yè)詞匯大全

1、財務會計英語專業(yè)詞匯大全 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accounting policies 會計政策accounting princip

2、le 會計準則accounting treatment 會計處理accounts receivables 應收賬款accounts 賬項accredited investors 經(jīng)備案的投資人accumulated allowance 累計準備金acknowledgement requirement 對承認的要求acquisition of assets 資產(chǎn)的取得acquisitions 兼并act on product liability （德國）生產(chǎn)責任法action 訴訟actual ownership 事實上的所有權additional filings 補充備案additional

3、margin 附加利差additional risk附加風險additions （設備的）附件adjusted tax basis 已調(diào)整稅基adjustment of yield 對收益的調(diào)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(gòu)african leasing association 非洲租賃協(xié)會after-tax ra

4、te 稅后利率aggregate rents 合計租金aggregate risk 合計風險agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權的協(xié)議agreement 協(xié)議alliances 聯(lián)盟allocation of finance income 財務收益分配allowance for losses on receivables 應收款損失備抵金alternative uses 改換用途地使用amenability to foreign investment 外國投資的易受控制程度amendment 修改a

5、mortization of deferred loan fees and related consideration 遞延的貸款費和相關的報酬的攤銷amortization schedule 攤銷進度表amortize 攤銷amount of recourse 求償金額amount of usage 使用量amt (alternative minimum tax) （美國）可替代最低稅analogous to類推為annual budget appropriation 年度預算撥款appendix （契約性文件的）附件applicable law 適用法律applicable securit

6、ies laws適用的證券法律applicable tax life 適用的應納稅壽命appraisal 評估appraisers 評估人員appreciation 溢價appropriation provisions 撥款條例appropriation 侵占approval authority 核準權approval 核準approximation近似arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值arbitration 仲裁arm's length transaction 公平交易arran

7、gement 安排arrest 扣留article 2a 美國統(tǒng)一商法典關于法定融資租賃的條款articles of incorporation 公司章程asialeaae 亞洲租賃協(xié)會assess 評估asset manager 設備經(jīng)理asset risk insurance 資產(chǎn)風險保險asset securitization 資產(chǎn)證券化asset specificity 資產(chǎn)特點asset tracking 資產(chǎn)跟蹤asset-backed financing 資產(chǎn)支持型融資asset-based lessor 立足于資產(chǎn)的出租人asset-oriented lessor (經(jīng)營租賃中

8、的)資產(chǎn)導向型出租人asset 資產(chǎn)assignee 受讓人assignment 讓與association 社團at the expiry 期限屆滿時att (automatic transfer of title) 所有權自動轉(zhuǎn)移attachments 附著物attributes 屬性auction sale 拍賣audits 審計authenticate 認證authentication 證實authority 當局authorize 認可availability of fixed rate medium-term financing 固定利率中期融資可得到的程度available-fo

9、r-sale securities 正供出售證券average life 平均壽命average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值backed-up servicer 替補服務者balance sheet date 資產(chǎn)負債表日bandwidth 帶寬bank affiliates 銀行的下屬機構(gòu) bank quote 銀行報價bankruptcy cost 破產(chǎn)成本bankruptcy court 破產(chǎn)法院bankruptcy law 破產(chǎn)法bankruptcy proceedings 破產(chǎn)程序bankruptcy 破產(chǎn)bareboat

10、charterer 光船承租人bargain renewal option廉價續(xù)租任擇權basic earnings per share每股基本收益basic rent基本租金（各期應付的租金）beneficiaries受益人big-ticket items大額項目bill and collect開票和收款binding agreement有約束力的協(xié)議blind vendor discount賣主暗扣bluebook藍皮書（美國二手市場設備價格手冊）book income賬面收入book loses賬面虧損borrower借款人bpo(bargain purchase option)廉價購買

11、任擇權bridge facility橋式融通bridge橋梁broker fee經(jīng)紀人費brokers經(jīng)紀人build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機bundled additional services捆綁（在一起的）附加服務bundling捆綁（服務）business acquisition業(yè)務收購business and occupation tax營業(yè)及開業(yè)許可稅business generation業(yè)務開發(fā)business trust商業(yè)信托by(e)-laws細則byte字節(jié)一、 資產(chǎn)類 assetsfixed asser

12、ts固定資產(chǎn) stripe bad assets off 剝離不良資產(chǎn)流動資產(chǎn) current assets貨幣資金 cash and cash equivalents1001 現(xiàn)金 cash spot cash現(xiàn)款支付cash transaction現(xiàn)款交易1002 銀行存款 cash in bankcurrent assets of enterprises shall include cash on hand， cash in bank, marketable securities, receivable, prepayments and inventory.企業(yè)的流動資產(chǎn)包括現(xiàn)金，銀行存

13、款，有價證券，應收和預付款項以及存貨等。1009 其他貨幣資金 other cash and cash equivalents100901 外埠bu存款 other city cash in bank100902 銀行本票? cashiers cheque100903 銀行匯票 bank draftthe payment was made by bank draft. 用銀行的匯票支付。payment can be in the form of a personal check, bank draft or money order. 支付形式多樣，如個人支票、銀行匯票和郵匯。i have a

14、bank draft in the amount of five hundred thousand dollars. it is made out in my name. 我有一張50萬元的銀行匯票，匯票上已有我的名字。100904 信用卡 credit cardcredit card details usually means your credit card number and the expiry date. 信譽卡的細節(jié)通常指你的信譽卡號碼和失效日期。100905 信用證保證金 l/c guarantee deposits100906 存出投資款 refundable deposit

15、sthe deposit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon.押金在合同終止后10天內(nèi)由甲方以相同幣種全額退還給乙方（不計利息）。1101 短期投資 short-term investmentsthe cash dividend or interest on a short-term investment should be written off against the boo

16、k value of the investment when received, except for those recorded in the “dividend receivable” account.短期投資的現(xiàn)金股利或利息，應于實際收到時，沖減投資的賬面價值，但已記入“應收股利”或“應收利息”科目的現(xiàn)金股利或利息除外。110101 股票 short-term investments stockstock market股票市場 stock yield股票收益110102 債券 short-term investments - corporate bondscompanies can e

17、asily get bank loans. the corporate bond market is well developed.市場機制發(fā)育完全，企業(yè)容易獲得貸款。110103 基金 short-term investments - corporate funds110110 其他 short-term investments other1102 短期投資跌價準備 short-term investments falling price reservesus federal reserves應收款 account receivablefinally, according to the re

18、ality and credit policy, some suggestions on how to strengthen the management of account receivable are given根據(jù)實際情況,從信用政策入手,提出加強應收帳款管理的具體措施.1111 應收票據(jù) note receivable銀行承兌匯票 bank acceptancebank acceptance bill played essential function in this process.這當中銀行承兌匯票起到了至關重要的作用。商業(yè)承兌匯票 trade acceptanceif a se

19、ller extends credit to a time draft, they have made a trade acceptance.如賣方開出的是遠期匯票，以此向買方提供信用，此時就做了一筆商業(yè)匯票承兌業(yè)務，1121 應收股利 dividend receivable1122 應收利息 interest receivable1131 應收賬款 account receivablefollow up account receivable in accordance with project process.根據(jù)項目進程負責項目的款項回收。generally, enterprise enh

20、ancement takes account receivable, the account receivable internal control superiority can more unfold. 一般認為，企業(yè)對應收賬款的重視加強，應收賬款的內(nèi)部優(yōu)勢會被更多的展現(xiàn)出來。1133 其他應收款 other notes receivable1141 壞賬準備 bad debt reservesfifth, prudent accounting principles will be adopted and a complete system for withdrawing and writ

21、ing off bad debt reserve fund established. 第五，實行謹慎會計原則，建立完善呆帳準備金的計提和沖銷制度。1151 預付賬款 advance moneywe will advance him some money for traveling expenses. 1161 （彌補赤字）應收補貼款 cover deficit by state subsidies of receivable庫存資產(chǎn) inventories1201 物資采購 supplies purchasing1211 原材料 raw materialsforce down the pric

22、es of raw materials 壓低原材料價格1221 包裝物 wrappage1231 低值易耗品 low-value consumption goods1232 材料成本差異 materials cost varianceresponsible for setting up and maintaining costing system manually and in erp system, include standard cost, cost variance analysis etc. 獨立完成成本核算工作，建立工廠標準成本控制系統(tǒng)，負責標準成本的建立和更新。1241 自制半成

23、品 semi-finished goods1243 庫存商品 finished goods1244 商品進銷差價 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 beyond a certain point. this led to a

24、disparity between the purchasing and selling prices, so the state had to make up the difference. 例如糧食，還有各種副食品，收購價格長期定得很低，這些年提高了幾次，還是比較低，而城市銷售價格又不能高了，購銷價格倒掛，由國家補貼。1251 委托加工物資 work in process outsourcedwork in process 在制品1261 委托代銷商品 trust to and sell the goods on a commission basistrust to交給(保管、辦理等) i

25、 advise you not to trust important documents to him.我勸你不要把重要文件交給他。commodities can be sold by the commercial departments on a commission basis. 委托商業(yè)部門代銷。1271 受托代銷商品 commissioned and sell the goods on a commission basisall the equipment will be developed, built, installed and commissioned by siemens.

26、所有的設備將由西門子開發(fā)、制造、安裝和調(diào)試。1281 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 stagesby stages; in stages 分階段1301 待攤費用 deferred and prepaid expensesprepaid expenses shall be amortized according to period benefiting. 待攤費用應當按收益期分攤長期投資 long-term investment1401 長

27、期股權投資 long-term investment on stocks140101 股票投資 investment on stocks140102 其他股權投資 other investment on stocks1402 長期債權投資 long-term investment on bonds140201 債券投資 investment on bonds140202 其他債權投資 other investment on bonds1421 長期投資減值準備 long-term investments depreciation reserves股權投資減值準備 stock rights in

28、vestment depreciation reserves債權投資減值準備 creditor''s rights investment depreciation reserves1431 委托貸款 entrust loans143101 本金 principalplease repay principal and interest. 請還本付息143102 利息 interestcompound interest 復利 monthly interest 月息 without interest charge無利息地 net interest 純利, 凈賺 floating in

29、terest rate 浮動利率143103 減值準備 depreciation reservesdepreciation quota 折舊配額depreciation method 折舊方法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),fixed rate depreciation (frd

30、) and double declining balance depreciation (ddb). 主要討論目前國內(nèi)外廣泛應用的 4種折舊方法 ,即直線折舊法 (sl法 )、年數(shù)總和折舊法(soyd法 )、雙倍余額遞減折舊法 (ddb法 )、定率遞減折舊法 (frd法 ) .1501 固定資產(chǎn) fixed assets 房屋 building建筑物 structure機器設備 machinery equipment運輸設備 transportation facilities工具器具 instruments and implement1502 累計折舊 accumulated deprecia

31、tionwhen fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income. 固定資產(chǎn)重估時，任何在重估當日存在的累計折舊不應記入收益。1505 固定資產(chǎn)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 equipm

32、ent depreciation reserves1601 工程物資 project goods and material160101 專用材料 special-purpose material160102 專用設備 special-purpose equipment160103 預付大型設備款 prepayments for equipment160104 為生產(chǎn)準備的工具及器具 preparative instruments and implement forfabricate1603 在建工程 construction-in-process安裝工程 erection worksall s

33、ite erection works will be performed by the buyer under the technical instruction of the seller. 所有的現(xiàn)場安裝工作都應在賣方的技術指導下由買方完成。在安裝設備 erecting equipment-in-process技術改造工程 technical innovation project大修理工程 general overhaul project1605 在建工程減值準備 construction-in-process depreciation reserves1701 固定資產(chǎn)清理 liquid

34、ation of fixed assets1801 無形資產(chǎn) intangible assets專利權 patents非專利技術 non-patents商標權 trademarks, trade names著作權 copyrights土地使用權 tenure商譽 goodwill1805 無形資產(chǎn)減值準備 intangible assets depreciation reserves專利權減值準備 patent rights depreciation reserves商標權減值準備 trademark rights depreciation reserves1815 未確認融資費用 unack

35、nowledged financial charges待處理財產(chǎn)損溢 wait deal assets loss or income1901 長期待攤費用 long-term deferred and prepaid expenses1911 待處理財產(chǎn)損溢 wait deal assets loss or income191101待處理流動資產(chǎn)損溢 wait deal intangible assets loss or income191102待處理固定資產(chǎn)損溢 wait deal fixed assets loss or income二、負債類 liability短期負債 current

36、liability2101 短期借款 short-term borrowing2111 應付票據(jù) notes payable銀行承兌匯票 bank acceptance商業(yè)承兌匯票 trade acceptance2121 應付賬款 account payable2131 預收賬款 deposit received2141 代銷商品款 proxy sale goods revenue2151 應付工資 accrued wages2153 應付福利費 accrued welfarism2161 應付股利 dividends payable2171 應交稅金 tax payable217101 應

37、交增值稅 value added tax payable21710101 進項稅額 withholdings on vat21710102 已交稅金 paying tax21710103 轉(zhuǎn)出未交增值稅 unpaid vat changeover21710104 減免稅款 tax deduction21710105 銷項稅額 substituted money on vat21710106 出口退稅 tax reimbursement for export21710107 進項稅額轉(zhuǎn)出 changeover withnoldings on vat21710108 出口抵減內(nèi)銷產(chǎn)品應納稅額 ex

38、port deduct domestic sales goods tax21710109 轉(zhuǎn)出多交增值稅 overpaid vat changeover21710110 未交增值稅 unpaid vat217102 應交營業(yè)稅 business tax payable217103 應交消費稅 consumption tax payable217104 應交資源稅 resources tax payable217105 應交所得稅 income tax payable217106 應交土地增值稅 increment tax on land value payable217107 應交城市維護建設

39、稅 tax for maintaining and building citiespayable217108 應交房產(chǎn)稅 housing property tax payable217109 應交土地使用稅 tenure tax payable217110 應交車船使用稅 vehicle and vessel usage license platetax(vvulpt) payable217111 應交個人所得稅 personal income tax payable2176 其他應交款 other fund in conformity with paying2181 其他應付款 other

40、payables2191 預提費用 drawing expense in advance其他負債 other liabilities2201 待轉(zhuǎn)資產(chǎn)價值 pending changerover assets value2211 預計負債 anticipation liabilities長期負債 long-term liabilities2301 長期借款 long-term loans一年內(nèi)到期的長期借款 long-term loans due within one year一年后到期的長期借款 long-term loans due over one year2311 應付債券 bonds

41、 payable231101 債券面值 face value, par value231102 債券溢價 premium on bonds231103 債券折價 discount on bonds231104 應計利息 accrued interest2321 長期應付款 long-term account payable應付融資租賃款 accrued financial lease outlay一年內(nèi)到期的長期應付 long-term account payable due within one year一年后到期的長期應付 long-term account payable over on

42、e year2331 專項應付款 special payable一年內(nèi)到期的專項應付 long-term special payable due within one year一年后到期的專項應付 long-term special payable over one year2341 遞延稅款 deferral taxes三、所有者權益類 owners'' equity資本 capita3101 實收資本(或股本) paid-up capital(or stock)實收資本 paicl-up capital實收股本 paid-up stock3103 已歸還投資 investm

43、ent returned公積3111 資本公積 capital reserve311101 資本(或股本)溢價 cpital(or stock) premium311102 接受捐贈非現(xiàn)金資產(chǎn)準備 receive non-cash donate reserve311103 股權投資準備 stock right investment reserves311105 撥款轉(zhuǎn)入 allocate sums changeover in311106 外幣資本折算差額 foreign currency capital311107 其他資本公積 other capital reserve3121 盈余公積 s

44、urplus reserves312101 法定盈余公積 legal surplus312102 任意盈余公積 free surplus reserves312103 法定公益金 legal public welfare fund312104 儲備基金 reserve fund312105 企業(yè)發(fā)展基金 enterprise expension fund312106 利潤歸還投資 profits capitalizad on return of investment利潤 profits3131 本年利潤 current year profits3141 利潤分配 profit distribu

45、tion314101 其他轉(zhuǎn)入 other chengeover in314102 提取法定盈余公積 withdrawal legal surplus314103 提取法定公益金 withdrawal legal public welfare funds314104 提取儲備基金 withdrawal reserve fund314105 提取企業(yè)發(fā)展基金 withdrawal reserve for business expansion314106 提取職工獎勵及福利基金 withdrawal staff and workers'' bonus andwelfare fund

46、314107 利潤歸還投資 profits capitalizad on return of investment314108 應付優(yōu)先股股利 preferred stock dividends payable314109 提取任意盈余公積 withdrawal other common accumulation fund314110 應付普通股股利 common stock dividends payable314111 轉(zhuǎn)作資本(或股本)的普通股股利 common stock dividends change toassets(or stock)314115 未分配利潤 undistrib

47、uted profit四、成本類 cost4101 生產(chǎn)成本 cost of manufacture410101 基本生產(chǎn)成本 base cost of manufacture410102 輔助生產(chǎn)成本 auxiliary cost of manufacture4105 制造費用 manufacturing overhead材料費 materials管理人員工資 executive salaries獎金 wages退職金 retirement allowance補貼 bonus外保勞務費 outsourcing fee福利費 employee benefits/welfare會議費 cofer

48、emce加班餐費 special duties市內(nèi)交通費 business traveling通訊費 correspondence電話費 correspondence水電取暖費 water and steam稅費 taxes and dues租賃費 rent管理費 maintenance車輛維護費 vehicles maintenance油料費 vehicles maintenance培訓費 education and training接待費 entertainment圖書、印刷費 books and printing運費 transpotation保險費 insurance premium支

49、付手續(xù)費 commission雜費 sundry charges折舊費 depreciation expense機物料消耗 article of consumption勞動保護費 labor protection fees季節(jié)性停工損失 loss on seasonality cessation4107 勞務成本 service costs五、損益類 profit and loss收入 income業(yè)務收入 operating income5101 主營業(yè)務收入 prime operating revenue產(chǎn)品銷售收入 sales revenue服務收入 service revenue510

50、2 其他業(yè)務收入 other operating revenue材料銷售 sales materials代購代售包裝物出租 wrappage lease出讓資產(chǎn)使用權收入 remise right of assets revenue返還所得稅 reimbursement of income tax其他收入 other revenue5201 投資收益 investment income短期投資收益 current investment income長期投資收益 long-term investment income計提的委托貸款減值準備 withdrawal of entrust loans

51、reserves5203 補貼收入 subsidize revenue國家扶持補貼收入 subsidize revenue from country其他補貼收入 other subsidize revenue5301 營業(yè)外收入 non-operating income非貨幣性交易收益 non-cash deal income現(xiàn)金溢余 cash overage處置固定資產(chǎn)凈收益 net income on disposal of fixed assets出售無形資產(chǎn)收益 income on sales of intangible assets固定資產(chǎn)盤盈 fixed assets invent