會計專業(yè)術語中英文對照

1、付款用語付款方法mode of payment現金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以匯票支付payment by bill以物品支付payment in kind付清/支付全部貨款payment in full/full payment支付部分貨款/分批付款payment in part/part payment/partial payment記帳付款/會計帳目內付款payment on account定期付款payment on term年分期付款annual payment月

2、分期付款monthly payment/monthly instalment延滯付款payment in arrear預付貨/先付payment in advance/prepayment延付貨款deferred payment立即付款prompt payment/immediate payment暫付款suspense payment延期付款delay in payment/extension of payment支付票據payment bill名譽支付/干與付款payment for honour/payment by intervention結帳/清算/支付settlement分期付款i

3、nstalment滯付/拖欠/尾數款未付arrears特許拖延付款日days of grace保證付款del credere付款to pay/to make payment/to make effect payment結帳to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse結清to clear off/to pya off請求付款to ask for payment/to request payment懇求付帳to solicit payment

4、拖延付款to defer payment/to delay payment付款被拖延to be in arrears with payment還債to discharge迅速付款to pay promptly付款相當迅速to pay moderately well/to pay fairly well/to keep the engagements regularly付款相當慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款頗為惡劣to pay very

5、 badly/to never pay unless forced拒絕付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款項We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you惠請付款kindly pay the amount/please forward payment/please forward a cheque.我將不得不采取必要步驟運用法律手段收回該項貨款I

6、 shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.惠請寬限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.索取利息to charge interest附上利息to draw int

7、erest/to bear interest/to allow interest生息to yield interest生息3% to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在銀行存款to have money in a bank/to have a bank account/to have money on deposit向銀行提款to withdraw ones deposit from a bank換取現金to convert into money/to turn

8、 into cash/to realize折扣用語從價格打10%的折扣to make a discount of 10% off the price/to make 10% discount off the price打折扣購買to buy at a discount打折扣出售to sell at a discount打折扣-讓價to reduce/to make a reduction減價to deduct/to make a deduction回扣to rebate現金折扣cash discount貨到付款/現金提貨cash on deliver （C.O.D.）貨到付現款cash on

9、arrival即時付款prompt cash凈價/最低價格付現net cash現金付款ready cash即期付款spot cash/cash down/cash on the nail憑單據付現款cash against documents憑提單付現款cash against bills of lading承兌交單documents against acceptance （D/A）付款交單documents against payment （D/P）折扣例文除非另有說明， 30日后全額付現， 如有錯誤， 請立即通知。Net cash 30 days unless specified othe

10、rwise. Advise promptly if incorrect.付款條件： 30日后全額付現， 10日后付現打2%折扣， 過期后付款時， 加上利率為6%的利息。Terms， net cash 30 days， or， less 2% 10 days. Interest charged at the rate of 6% after maturity.付款條件： 月底后10日后付現2%折扣， 現在付現3%折扣， 否則， 全額付現。Terms： 2%， 10 days E.O.M.， or 3% cash， otherwise strictly net.支票用語支票薄cheque book

11、支票陳票人cheque drawer持票人cheque holder不記名支票cheque to bearer/bearer cheque記名支票/認人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未獲兌現支票，退票returned cheque橫線支票crossed cheque普通橫線general crossing特別橫線special crossing空白支票blank cheque失效支票，過期支票stale cheque普通支票open cheque打10%折扣的10000

12、元支票，（即9000元） a cheque for $10，000， less 10% discount加10%費用的10000元支票，（即11000元） a cheque for $10，000， plus 10% charges支票換現金/兌現to cash a cheque清理票款to clear a cheque保證兌現to certify a cheque填寫支票數額to fill up a cheque支票上劃線to cross a cheque開發(fā)支票to make out a cheque簽發(fā)支票，開立支票to draw a cheque/to issue a cheque透支

13、支票to overdraw a cheque背書支票to endorse a cheque請付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment見票即付持票人payable to bearer支付指定人payable to order已過期/無效out of date/stale請給出票人R/D/refer to drawer存款不足N/S/N.S.F.

14、/not sufficient funds/I/F/insufficient funds文字與數字不一致words and figures differ支票交換時間已過account closed更改處應加蓋印章alterations require initials交換時間已過effects not cleared停止付款payment stopped支票毀損cheque mutilated中國會計科目的中英文對照一、資產類 Assets流動資產 Current assets貨幣資金 Cash and cash equivalents現金 Cash銀行存款 Cash in bank其他貨幣資

15、金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier's cheque銀行匯票 Bank draft信用卡 Credit card信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investments股票 Short-term investments - stock債券 Short-term investments - corporate bonds基金 Short-term investments -

16、 corporate funds其他 Short-term investments - other短期投資跌價準備 Short-term investments falling price reserves應收款 Account receivable應收票據 Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應收股利 Dividend receivable應收利息 Interest receivable應收賬款 Account receivable其他應收款 Other notes receivable壞賬準備 Bad de

17、bt reserves預付賬款 Advance money應收補貼款 Cover deficit by state subsidies of receivable庫存資產 Inventories物資采購 Supplies purchasing原材料 Raw materials包裝物 Wrappage低值易耗品 Low-value consumption goods材料成本差異 Materials cost variance自制半成品 Semi-Finished goods庫存商品 Finished goods商品進銷差價 Differences between purchasing and s

18、elling price委托加工物資 Work in process - outsourced委托代銷商品 Trust to and sell the goods on a commission basis受托代銷商品 Commissioned and sell the goods on a commission basis存貨跌價準備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費用 Deferred and prepaid expenses長期投資 Long

19、-term investment長期股權投資 Long-term investment on stocks股票投資 Investment on stocks其他股權投資 Other investment on stocks長期債權投資 Long-term investment on bonds債券投資 Investment on bonds其他債權投資 Other investment on bonds長期投資減值準備 Long-term investments depreciation reserves股權投資減值準備 Stock rights investment depreciation

20、 reserves債權投資減值準備 Bcreditor's rights investment depreciation reserves委托貸款 Entrust loans本金 Principal利息 Interest減值準備 Depreciation reserves固定資產 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 implement累計折舊 Accumulated depreciation固定資產減值

21、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 reserves工程物資 Project goods and material專用材料 Special-purpose material專用設備 Special-purpose equipment預付大型設備款 Prepayments for equipment為生產準備的工具及器具 Preparative instruments and

22、 implement for fabricate在建工程 Construction-in-process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 overhaul project在建工程減值準備 Construction-in-process depreciation reserves固定資產清理 Liquidation of fixed assets無形資產 Intangible assets專利權 Patents非專利技術 No

23、n-Patents商標權 Trademarks, Trade names著作權 Copyrights土地使用權 Tenure商譽 Goodwill無形資產減值準備 Intangible Assets depreciation reserves專利權減值準備 Patent rights depreciation reserves商標權減值準備 trademark rights depreciation reserves未確認融資費用 Unacknowledged financial charges待處理財產損溢 Wait deal assets loss or income長期待攤費用 Long

24、-term deferred and prepaid expenses待處理財產損溢 Wait deal assets loss or income待處理流動資產損溢 Wait deal intangible assets loss or income待處理固定資產損溢 Wait deal fixed assets loss or income二、負債類 Liability短期負債 Current liability短期借款 Short-term borrowing應付票據 Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應付

25、賬款 Account payable預收賬款 Deposit received代銷商品款 Proxy sale goods revenue應付工資 Accrued wages應付福利費 Accrued welfarism應付股利 Dividends payable應交稅金 Tax payable應交增值稅 value added tax payable進項稅額 Withholdings on VAT已交稅金 Paying tax轉出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷項稅額 Substituted money on VAT出口退稅 Tax

26、 reimbursement for export進項稅額轉出 Changeover withnoldings on VAT出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax轉出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應交營業(yè)稅 Business tax payable應交消費稅 Consumption tax payable應交資源稅 Resources tax payable應交所得稅 Income tax payable應交土地增值稅 Increment tax on land valu

27、e payable應交城市維護建設稅 Tax for maintaining and building cities payable應交房產稅 Housing property tax payable應交土地使用稅 Tenure tax payable應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable應交個人所得稅 Personal income tax payable其他應交款 Other fund in conformity with paying其他應付款 Other payables預提費用 Drawin

28、g expense in advance其他負債 Other liabilities待轉資產價值 Pending changerover assets value預計負債 Anticipation liabilities長期負債 Long-term Liabilities長期借款 Long-term loans一年內到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year應付債券 Bonds payable債券面值 Face value, Par value債券溢價 Premi

29、um on bonds債券折價 Discount on bonds應計利息 Accrued interest長期應付款 Long-term account payable應付融資租賃款 Accrued financial lease outlay一年內到期的長期應付 Long-term account payable due within one year一年后到期的長期應付 Long-term account payable over one year專項應付款 Special payable一年內到期的專項應付 Long-term special payable due within on

30、e year一年后到期的專項應付 Long-term special payable over one year遞延稅款 Deferral taxes三、所有者權益類 OWNERS' EQUITY資本 Capita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 stock已歸還投資 Investment Returned公積資本公積 Capital reserve資本(或股本)溢價 Cpital(or Stock) premium接受捐贈非現金資產準備 Receive non-cash donat

31、e reserve股權投資準備 Stock right investment reserves撥款轉入 Allocate sums changeover in外幣資本折算差額 Foreign currency capital其他資本公積 Other capital reserve盈余公積 Surplus reserves法定盈余公積 Legal surplus任意盈余公積 Free surplus reserves法定公益金 Legal public welfare fund儲備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤歸還投資 Prof

32、its capitalizad on return of investment利潤 Profits本年利潤 Current year profits利潤分配 Profit distribution其他轉入 Other chengeover in提取法定盈余公積 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取儲備基金 Withdrawal reserve fund提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion提取職工獎勵及福利基金 Withdraw

33、al staff and workers' bonus and welfare fund利潤歸還投資 Profits capitalizad on return of investment應付優(yōu)先股股利 Preferred Stock dividends payable提取任意盈余公積 Withdrawal other common accumulation fund應付普通股股利 Common Stock dividends payable轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利潤 Un

34、distributed profit四、成本類 Cost生產成本 Cost of manufacture基本生產成本 Base cost of manufacture輔助生產成本 Auxiliary cost of manufacture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 Coferemce加班餐費 Special

35、duties市內交通費 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支付手續(xù)費 Commission雜費

36、 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 cessation勞務成本 Service costs五、損益類 Profit and loss收入 Income業(yè)務收入 OPERATING INCOME主營業(yè)務收入 Prime operating revenue產品銷售收入 Sales revenue服務收入 Service revenue其他業(yè)務收入 Other operating revenue

37、材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產使用權收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue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 reserves補貼收入 Subsidize revenue國家扶持補貼收

38、入 Subsidize revenue from country其他補貼收入 Other subsidize revenue營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現金溢余 Cash overage處置固定資產凈收益 Net income on disposal of fixed assets出售無形資產收益 Income on sales of intangible assets固定資產盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)

39、務支出 Revenue charges主營業(yè)務成本 Operating costs產品銷售成本 Cost of goods sold服務成本 Cost of service主營業(yè)務稅金及附加 Tax and associate charge營業(yè)稅 Sales tax消費稅 Consumption tax城市維護建設稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value其他業(yè)務支出 Other business expense銷售其他材料成本 Other cost of

40、 material sale其他勞務成本 Other cost of service其他業(yè)務稅金及附加費 Other tax and associate charge費用 Expenses營業(yè)費用 Operating expenses代銷手續(xù)費 Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費 Exhibition fees廣告費 Advertising fees管理費用 Adminisstrative expenses職工工資 Staff Salaries修理費 Repair charge低值易耗攤銷

41、 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經費 Labour union expenditure研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance會議費 Coferemce聘請中介機構費 Intermediary organ

42、s咨詢費 Consult fees訴訟費 Legal cost業(yè)務招待費 Business entertainment技術轉讓費 Technology transfer fees礦產資源補償費 Mineral resources compensation fees排污費 Pollution discharge fees房產稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax財務費用 Finance charge利息支出 Interes

43、t exchange匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Special-borrowing cost營業(yè)外支出 Nonbusiness expenditure捐贈支出 Donation outlay減值準備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產凈損失 Net loss on disposal of fixed assets出售無形資產損失 Loss on sales of intangible assets固定資產盤虧 Fixed assets i

44、nventory loss債務重組損失 Loss on arrangement罰款支出 Amercement outlay所得稅 Income tax以前年度損益調整 Prior year income adjustment國際會計術語英漢對照Account 帳戶 Accounting system 會計系統(tǒng)    American Accounting Association 美國會計協(xié)會    American Institute of CPAs 美國注冊會計師協(xié)會    Audit 審計 Balan

45、ce sheet 資產負債表    Bookkeepking 簿記    Cash flow prospects 現金流量預測    Certificate in Internal Auditing 內部審計證書    Certificate in Management Accounting 管理會計證書    Certificate Public Accountant注冊會計師    Cost accounting

46、 成本會計    External users 外部使用者    Financial accounting 財務會計    Financial Accounting Standards Board 財務會計準則委員會    Financial forecast 財務預測    Generally accepted accounting principles 公認會計原則    General-purpose info

47、rmation 通用目的信息    Government Accounting Office 政府會計辦公室   Income statement 損益表    Institute of Internal Auditors 內部審計師協(xié)會    Institute of Management Accountants 管理會計師協(xié)會    Integrity 整合性   Internal auditing 內部審計  

48、  Internal control structure 內部控制結構    Internal Revenue Service 國內收入署    Internal users 內部使用者    Management accounting 管理會計    Return of investment 投資回報    Return on investment 投資報酬Securities and Exchange Commission 證券交易

49、委員會    Statement of cash flow 現金流量表    Statement of financial position 財務狀況表    Tax accounting 稅務會計    Accounting equation 會計等式    Articulation 勾稽關系    Assets 資產    Business entity 企業(yè)個體 

50、0;  Capital stock 股本    Corporation 公司    Cost principle 成本原則    Creditor 債權人    Deflation 通貨緊縮    Disclosure 批露    Expenses 費用    Financial statement 財務報表    Financial activi

51、ties 籌資活動    Going-concern assumption 持續(xù)經營假設    Inflation 通貨膨漲    Investing activities 投資活動    Liabilities 負債    Negative cash flow 負現金流量    Operating activities 經營活動   Owner's equity 所有者權益 &

52、#160;  Partnership 合伙企業(yè)    Positive cash flow 正現金流量    Retained earning 留存利潤    Revenue 收入    Sole proprietorship 獨資企業(yè)    Solvency 清償能力    Stable-dollar assumption 穩(wěn)定貨幣假設    Stockholders 股東&

53、#160;   Stockholders' equity 股東權益 Window dressing 門面粉飾財會常用職位Accounting Assistant 會計助理Accounting Clerk 記帳員Accounting Manager 會計部經理Accounting Stall 會計部職員Accounting Supervisor 會計主管Administration Manager 行政經理Administration Staff 行政人員Administrative Assistant 行政助理Administrative Clerk 行政辦事員Ad

54、vertising Staff 廣告工作人員Adviser 法律顧問Application Engineer 應用工程師Assistant Manager 副經理Business Controller 業(yè)務主任Business Manager 業(yè)務經理Buyer 采購員Cashier 出納員Clerk Typist & Secretary 文書打字兼秘書Clerk/Receptionist 職員/接待員Computer Data Input Operator 計算機資料輸入員Computer Engineer 計算機工程師Computer Processing Operator 計算機

55、處理操作員Computer System Manager 計算機系統(tǒng)部經理Copywriter 廣告文字撰稿人Deputy General Manager 副總經理English Instructor/Teacher 英語教師Export Sales Manager 外銷部經理Export Sales Staff 外銷部職員F.X. （Foreign Exchange）Clerk 外匯部職員F.X. Settlement Clerk 外匯部核算員Financial Controller 財務主任Financial Reporter 財務報告人Fund Manager 財務經理General Auditor 審計長General Manager Assistant 總經理助理Hardware Engineer 計算機硬件工程師Import Liaison Staff 進口聯絡員Import Manager 進口部經理Interpreter 口語翻譯 LegalLine Supervisor 生產線主管Maintenance Engineer 維修工程師Management Consultant 管理顧問Manager for Public Relations 公關部經理Manufacturing Engineer 制造工程