最全會計專業(yè)術(shù)語中英文對照(共20頁)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上寫在前面，這種免費的東西為什么還要消耗財富值呢？！知識就要分享！免費下載！付款用語付款方法mode of payment現(xiàn)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(nèi)付款payment

2、 on account定期付款payment on term年分期付款annual payment月分期付款monthly payment/monthly instalment延滯付款payment in arrear預(yù)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(jù)payment bill名譽支付/干與付款payment for hon

3、our/payment by intervention結(jié)帳/清算/支付settlement分期付款instalment滯付/拖欠/尾數(shù)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(jié)帳to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse結(jié)清to clear off/to pya off請求付款to ask fo

4、r payment/to request payment懇求付帳to solicit payment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(dāng)迅速to pay moderately well/to pay fairly well/to keep the engagements regularly付款相當(dāng)慢to pay slowly/to take extended credit付款不好to pay badly/to be

5、generally in arrear with payments付款頗為惡劣to pay very 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 paymen

6、t/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(lǐng) 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 l

7、ittle longer.索取利息to charge interest附上利息to draw interest/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 de

8、posit from a bank換取現(xiàn)金to convert into money/to turn 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(xiàn)金折扣cash disc

9、ount貨到付款/現(xiàn)金提貨cash on deliver （C.O.D.）貨到付現(xiàn)款cash on arrival即時付款prompt cash凈價/最低價格付現(xiàn)net cash現(xiàn)金付款ready cash即期付款spot cash/cash down/cash on the nail憑單據(jù)付現(xiàn)款cash against documents憑提單付現(xiàn)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(xiàn)，

10、如有錯誤， 請立即通知。Net cash 30 days unless specified otherwise. Advise promptly if incorrect.付款條件： 30日后全額付現(xiàn)， 10日后付現(xiàn)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(xiàn)2%折扣， 現(xiàn)在付現(xiàn)3%折扣， 否則， 全額付現(xiàn)。Terms： 2%， 10 days E.O.M.， or

11、3% cash， otherwise strictly net.支票用語支票薄cheque book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(rèn)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(xiàn)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 cheq

12、ue失效支票，過期支票stale cheque普通支票open cheque打10%折扣的10000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(xiàn)金/兌現(xiàn)to cash a cheque清理票款to clear a cheque保證兌現(xiàn)to certify a cheque填寫支票數(shù)額to fill up a cheque支票上劃線to cross a cheque開發(fā)支票to make out a c

13、heque簽發(fā)支票，開立支票to draw a cheque/to issue a cheque透支支票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 o

14、f date/stale請給出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字與數(shù)字不一致words and figures differ支票交換時間已過account closed更改處應(yīng)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(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash

15、 and cash equivalents現(xiàn)金 Cash銀行存款 Cash in bank其他貨幣資金 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 invest

16、ments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投資跌價準(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account

17、 receivable其他應(yīng)收款 Other notes receivable壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance money應(yīng)收補貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) 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 Finishe

18、d goods商品進(jìn)銷差價 Differences between purchasing and selling 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(zhǔn)備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by

19、 stages待攤費用 Deferred and prepaid expenses長期投資 Long-term investment長期股權(quán)投資 Long-term investment on stocks股票投資 Investment on stocks其他股權(quán)投資 Other investment on stocks長期債權(quán)投資 Long-term investment on bonds債券投資 Investment on bonds其他債權(quán)投資 Other investment on bonds長期投資減值準(zhǔn)備 Long-term investments depreciation res

20、erves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves委托貸款 Entrust loans本金 Principal利息 Interest減值準(zhǔn)備 Depreciation reserves固定資產(chǎn) Fixed assets房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運輸設(shè)備 Transportation facilities工具器具 Instrument

21、s and implement累計折舊 Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves工程物資 Project goods and material專用材料 Special-purpose material專用設(shè)備 Special-purpose equipment預(yù)付大型設(shè)備款 Prepayments fo

22、r equipment為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安裝工程 Erection works在安裝設(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves固定資產(chǎn)清理 Liquidation of fix

23、ed assets無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights土地使用權(quán) Tenure商譽 Goodwill無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves未確認(rèn)融資費用 Unacknowledged financial charges

24、待處理財產(chǎn)損溢 Wait deal assets loss or income長期待攤費用 Long-term deferred and prepaid expenses待處理財產(chǎn)損溢 Wait deal assets loss or income待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability短期負(fù)債 Current liability短期借款 Short-term borrowing應(yīng)付票據(jù) Notes paya

25、ble銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)付賬款 Account payable預(yù)收賬款 Deposit received代銷商品款 Proxy sale goods revenue應(yīng)付工資 Accrued wages應(yīng)付福利費 Accrued welfarism應(yīng)付股利 Dividends payable應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable進(jìn)項稅額 Withholdings on VAT已交稅金 Paying tax轉(zhuǎn)出未交增值稅 Unpaid VAT changeover減免稅款

26、Tax deduction銷項稅額 Substituted money on VAT出口退稅 Tax reimbursement for export進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應(yīng)交營業(yè)稅 Business tax payable應(yīng)交消費稅 Consumption tax payable應(yīng)交資源稅 Resources tax payable應(yīng)交所得稅 In

27、come tax payable應(yīng)交土地增值稅 Increment tax on land value payable應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable應(yīng)交房產(chǎn)稅 Housing property tax payable應(yīng)交土地使用稅 Tenure tax payable應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable應(yīng)交個人所得稅 Personal income tax payable其他應(yīng)交款 Other fund in con

28、formity with paying其他應(yīng)付款 Other payables預(yù)提費用 Drawing expense in advance其他負(fù)債 Other liabilities待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value預(yù)計負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liabilities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 year應(yīng)付債券

29、 Bonds payable債券面值 Face value, Par value債券溢價 Premium on bonds債券折價 Discount on bonds應(yīng)計利息 Accrued interest長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over one year專項應(yīng)付款 Special payable

30、一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year一年后到期的專項應(yīng)付 Long-term special payable over one year遞延稅款 Deferral taxes三、所有者權(quán)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(o

31、r Stock) premium接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve股權(quán)投資準(zhǔn)備 Stock right investment reserves撥款轉(zhuǎn)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 Reser

32、ve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤歸還投資 Profits capitalizad on return of investment利潤 Profits本年利潤 Current year profits利潤分配 Profit distribution其他轉(zhuǎn)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

33、reserve for business expansion提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund利潤歸還投資 Profits capitalizad on return of investment應(yīng)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(yīng)付普通股股利 Common Stock dividends payable轉(zhuǎn)作資本(或股本)的普通股股利 Common

34、Stock dividends change to assets(or stock)未分配利潤 Undistributed profit四、成本類 Cost生產(chǎn)成本 Cost of manufacture基本生產(chǎn)成本 Base cost of manufacture輔助生產(chǎn)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(wù)費 Outsourcing fee福利費 E

35、mployee benefits/welfare會議費 Coferemce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(hù)費 Vehicles maintenance油料費 Vehicles maintenance培訓(xùn)費 Education and training接待費 Entertainment圖書、印刷費 Books and printing運費 Tr

36、anspotation保險費 Insurance premium支付手續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense機(jī)物料消耗 Article of consumption勞動保護(hù)費 Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation勞務(wù)成本 Service costs五、損益類 Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue

37、服務(wù)收入 Service revenue其他業(yè)務(wù)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(quán)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(zhǔn)備 Withdrawal of e

38、ntrust loans reserves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 revenue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 inv

39、entory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges主營業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service主營業(yè)務(wù)稅金及附加 Tax and associate charge營業(yè)稅 Sales tax消費稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value其

40、他業(yè)務(wù)支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)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

41、expenses職工工資 Staff Salaries修理費 Repair charge低值易耗攤銷 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經(jīng)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(jīng)費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 Labour insurance醫(yī)療保險費 Medica

42、l insurance會議費 Coferemce聘請中介機(jī)構(gòu)費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業(yè)務(wù)招待費 Business entertainment技術(shù)轉(zhuǎn)讓費 Technology transfer fees礦產(chǎn)資源補償費 Mineral resources compensation fees排污費 Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenu

43、re tax印花稅 Stamp tax財務(wù)費用 Finance charge利息支出 Interest 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(zhǔn)備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無形資產(chǎn)損失 Loss

44、on sales of intangible assets固定資產(chǎn)盤虧 Fixed assets inventory loss債務(wù)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(diào)整 Prior year income adjustment國際會計術(shù)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

45、of CPAs 美國注冊會計師協(xié)會    Audit 審計 Balance sheet 資產(chǎn)負(fù)債表    Bookkeepking 簿記    Cash flow prospects 現(xiàn)金流量預(yù)測    Certificate in Internal Auditing 內(nèi)部審計證書    Certificate in Management Accounting 管理會計證書    Certificate Public

46、 Accountant注冊會計師    Cost accounting 成本會計    External users 外部使用者    Financial accounting 財務(wù)會計    Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會    Financial forecast 財務(wù)預(yù)測    Generally accepted accounting princi

47、ples 公認(rèn)會計原則    General-purpose information 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(nèi)部審計師協(xié)會    Institute of Management Accountants 管理會計師協(xié)會    Integrity

48、整合性   Internal auditing 內(nèi)部審計    Internal control structure 內(nèi)部控制結(jié)構(gòu)    Internal Revenue Service 國內(nèi)收入署    Internal users 內(nèi)部使用者    Management accounting 管理會計    Return of investment 投資回報    Return on inve

49、stment 投資報酬Securities and Exchange Commission 證券交易委員會    Statement of cash flow 現(xiàn)金流量表    Statement of financial position 財務(wù)狀況表    Tax accounting 稅務(wù)會計    Accounting equation 會計等式    Articulation 勾稽關(guān)系    Assets 資

50、產(chǎn)    Business entity 企業(yè)個體    Capital stock 股本    Corporation 公司    Cost principle 成本原則    Creditor 債權(quán)人    Deflation 通貨緊縮    Disclosure 批露    Expenses 費用    Financial

51、 statement 財務(wù)報表    Financial activities 籌資活動    Going-concern assumption 持續(xù)經(jīng)營假設(shè)    Inflation 通貨膨漲    Investing activities 投資活動    Liabilities 負(fù)債    Negative cash flow 負(fù)現(xiàn)金流量    Operating activitie

52、s 經(jīng)營活動   Owner's equity 所有者權(quán)益    Partnership 合伙企業(yè)    Positive cash flow 正現(xiàn)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 as

53、sumption 穩(wěn)定貨幣假設(shè)    Stockholders 股東    Stockholders' equity 股東權(quán)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(jīng)理Accounting Stall 會計部職員Accounting Supervisor 會計主管Administration Manager 行政經(jīng)理Administration Staff 行政人員Adminis

54、trative Assistant 行政助理Administrative Clerk 行政辦事員Advertising Staff 廣告工作人員Adviser 法律顧問Application Engineer 應(yīng)用工程師Assistant Manager 副經(jīng)理Business Controller 業(yè)務(wù)主任Business Manager 業(yè)務(wù)經(jīng)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(jī)資料輸入員Comput

55、er Engineer 計算機(jī)工程師Computer Processing Operator 計算機(jī)處理操作員Computer System Manager 計算機(jī)系統(tǒng)部經(jīng)理Copywriter 廣告文字撰稿人Deputy General Manager 副總經(jīng)理English Instructor/Teacher 英語教師Export Sales Manager 外銷部經(jīng)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(wù)主任Financial Reporter 財務(wù)報告人Fund Manager 財務(wù)經(jīng)理General Auditor 審計長General Manager Assistant 總經(jīng)理助理Hardware Engineer 計算機(jī)硬件工程師Import Liaison Staff 進(jìn)口聯(lián)絡(luò)員Import Manager 進(jìn)口部經(jīng)理Interpreter 口語翻譯 LegalLine Supervisor 生產(chǎn)線主管Maintenance Engineer 維修工程師Management Consultant 管理顧問Mana