會(huì)計(jì)中英文對(duì)照11557

1、主題：會(huì)計(jì)報(bào)表英文詞匯一、資產(chǎn)類         Assets流動(dòng)資產(chǎn)                         Current assets貨幣資金                       Cash and cash equivalents1001

2、 現(xiàn)金                         Cash1002 銀行存款                                   Cash in bank1009 其他貨幣資金  

3、60;     Other cash and cash equivalents     '100901     外埠存款         Other city Cash in bank     '100902     銀行本票         Cashier's cheque    &

4、#160;'100903     銀行匯票         Bank draft     '100904     信用卡                         Credit card     '100905

5、     信用證保證金         L/C  Guarantee deposits     '100906     存出投資款         Refundable deposits1101 短期投資                  

6、      Short-term investments     '110101 股票         Short-term investments - stock     '110102 債券         Short-term investments - corporate bonds     '110103 基金   

7、0;     Short-term investments - corporate funds     '110110 其他         Short-term investments - other1102 短期投資跌價(jià)準(zhǔn)備        Short-term investments falling price reserves應(yīng)收款            

8、0;           Account receivable1111 應(yīng)收票據(jù)                                        Note receivable銀行承兌匯票         Bank acceptance

9、商業(yè)承兌匯票         Trade acceptance1121 應(yīng)收股利                         Dividend receivable1122 應(yīng)收利息                         In

10、terest  receivable1131 應(yīng)收賬款                         Account receivable1133 其他應(yīng)收款                         Other notes receivable114

11、1 壞賬準(zhǔn)備                   Bad debt reserves1151 預(yù)付賬款                         Advance money1161 應(yīng)收補(bǔ)貼款           Cover deficit by sta

12、te subsidies of receivable庫(kù)存資產(chǎn)                        Inventories1201 物資采購(gòu)                         Supplies purchasing1211 原材料     

13、0;                   Raw materials1221 包裝物                         Wrappage1231 低值易耗品          Low-value consumption goods1232 材料成

14、本差異         Materials cost variance1241 自制半成品                         Semi-Finished goods1243 庫(kù)存商品                        

15、60;Finished goods1244 商品進(jìn)銷差價(jià)         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 basis1271 受托代銷商品        

16、; Commissioned and sell the goods on a commission basis1281 存貨跌價(jià)準(zhǔn)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(fèi)用             Deferred and prepaid ex

17、penses長(zhǎng)期投資                                    Long-term investment1401 長(zhǎng)期股權(quán)投資         Long-term investment on stocks     '140101    股票投資

18、        Investment on stocks     '140102    其他股權(quán)投資         Other investment on stocks1402 長(zhǎng)期債權(quán)投資                        Long-term investment on bonds  

19、    '140201    債券投資                        Investment on bonds      '140202    其他債權(quán)投資         Other investment on bonds1421 長(zhǎng)期投資減值準(zhǔn)備    

20、    Long-term investments depreciation reserves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 reserves1431 委托貸款              Entrust

21、 loans     '143101 本金         Principal     '143102 利息         Interest     '143103 減值準(zhǔn)備         Depreciation reserves1501 固定資產(chǎn)          &

22、#160;   Fixed assets房屋                         Building建筑物                         Structure機(jī)器設(shè)備         

23、     Machinery equipment運(yùn)輸設(shè)備             Transportation facilities工具器具                         Instruments and implement1502 累計(jì)折舊         &#

24、160;                               Accumulated depreciation 1505 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 depreciatio

25、n reserves機(jī)器設(shè)備減值準(zhǔn)備         Machinery equipment depreciation reserves1601 工程物資                         Project goods and material     '160101    專用材料    

26、60;   Special-purpose material     '160102    專用設(shè)備         Special-purpose equipment     '160103    預(yù)付大型設(shè)備款         Prepayments for equipment     '160104 

27、60; 為生產(chǎn)準(zhǔn)備的工具及器具         Preparative instruments and implement for fabricate1603 在建工程                                       Construction-in-process   &

28、#160;   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     &#

29、160;                   General overhaul project1605 在建工程減值準(zhǔn)備         Construction-in-process depreciation reserves1701 固定資產(chǎn)清理         Liquidation of fixed assets1801 無(wú)形資產(chǎn)      

30、0;                                         Intangible assets   專利權(quán)                       &

31、#160;           Patents非專利技術(shù)                             Non-Patents商標(biāo)權(quán)                         

32、;                       Trademarks, Trade names著作權(quán)                              Copyrights 土地使用權(quán)          

33、60;             Tenure商譽(yù)                         Goodwill      1805 無(wú)形資產(chǎn)減值準(zhǔn)備         Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備   &

34、#160;     Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備         trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用         Unacknowledged financial charges待處理財(cái)產(chǎn)損溢                     Wait deal

35、assets loss or income1901 長(zhǎng)期待攤費(fèi)用         Long-term deferred and prepaid expenses1911 待處理財(cái)產(chǎn)損溢                     Wait deal assets loss or income     '191101待處理流動(dòng)資產(chǎn)損溢       

36、;              Wait deal intangible assets loss or income     '191102待處理固定資產(chǎn)損溢           Wait deal fixed assets loss or income        二、負(fù)債類           

37、    Liability短期負(fù)債                                Current liability2101 短期借款                         Short-term

38、 borrowing2111 應(yīng)付票據(jù)                                Notes payable 銀行承兌匯票         Bank acceptance商業(yè)承兌匯票         Trade acceptance2121 應(yīng)付賬款      

39、;                   Account payable2131 預(yù)收賬款                      Deposit received2141 代銷商品款          Proxy sale goods revenue2151 應(yīng)付工資 

40、;                        Accrued wages2153 應(yīng)付福利費(fèi)          Accrued welfarism2161 應(yīng)付股利                          

41、       Dividends payable    2171 應(yīng)交稅金                         Tax payable     '217101  應(yīng)交增值稅               

42、0;           value added tax payable         '21710101         進(jìn)項(xiàng)稅額         Withholdings on VAT         '21710102         已交稅金

43、        Paying tax         '21710103         轉(zhuǎn)出未交增值稅         Unpaid VAT changeover         '21710104         減免稅款     

44、0;   Tax deduction         '21710105         銷項(xiàng)稅額         Substituted money on VAT         '21710106         出口退稅         Tax r

45、eimbursement for export         '21710107         進(jìn)項(xiàng)稅額轉(zhuǎn)出         Changeover withnoldings on VAT         '21710108         出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額    

46、60;   Export deduct domestic sales goods tax         '21710109         轉(zhuǎn)出多交增值稅         Overpaid VAT changeover         '21710110         未交增值稅 

47、0;       Unpaid VAT  '217102 應(yīng)交營(yíng)業(yè)稅         Business tax payable     '217103 應(yīng)交消費(fèi)稅         Consumption tax payable     '217104 應(yīng)交資源稅         Resources tax 

48、0;payable管理會(huì)計(jì)        Management accounting負(fù)現(xiàn)金流量        經(jīng)營(yíng)活動(dòng)        Operating activities所有者權(quán)益        Owner's equity合伙企業(yè)        Partnership正現(xiàn)金流量        Positive cash flow留存利潤(rùn)

49、0;       Retained earning 投資回報(bào)        Return of investment 投資報(bào)酬        Return on investment 收入        Revenue證券交易委員會(huì)        Securities and Exchange Commission 獨(dú)資企業(yè)        Sole proprieto

50、rship清償能力        Solvency 穩(wěn)定貨幣假設(shè)        Stable-dollar assumption 現(xiàn)金流量表        Statement of cash flow 財(cái)務(wù)狀況表        Statement of financial position 股東        Stockholders 股東權(quán)益       

51、 Stockholders' equity 稅務(wù)會(huì)計(jì)        Tax accounting 門面粉飾        Window dressing損害        damage 削弱性效應(yīng)        dampening effect數(shù)據(jù)轉(zhuǎn)換        data transfer數(shù)據(jù)傳輸        data transmission

52、指定車型及司機(jī)的合同車隊(duì)        DDC (dedicated contract carriage)供應(yīng)商出租人        dealer lessors債務(wù)資本        debt capital債務(wù)契約        debt covenant債務(wù)證書        debt instruments債務(wù)發(fā)行成本        debt iss

53、uance costs債務(wù)期限        debt maturities債務(wù)證券        debt securities債息        debt service自有資金負(fù)債率        debt-equity ratios債務(wù)權(quán)益處理        debt-equity treatment債務(wù)人        debtor權(quán)益負(fù)債率

54、60;       debt-to-equity ratio（機(jī)械設(shè)備的）腐蝕        decay聲明        declarations指定最低運(yùn)輸量的合同車隊(duì)        dedicated capacity carriage一應(yīng)俱全的車廂        dedicated carriage可抵扣程度        deductibility扣減

55、60;       deduction違約        default帶有廢止條款的結(jié)構(gòu)        defeasance structures抗辯        defense損失索賠        deficiency claim損失、缺陷        deficiency定義上的曖昧不明        definit

56、ional maze定義        definition通貨緊縮        deflation拆卸        deinstallation延遲交付        delay in delivery 拖欠        delinquencies交付及驗(yàn)收程序        delivery and acceptance process退出

57、0;       denunciation 押金賬項(xiàng)        deposit account存款接受者        deposit taker處置        deposition折余價(jià)值        depreciated value折舊提存        depreciation allowance折舊好處      &#

58、160; depreciation benefit折舊抵扣        depreciation deductions折舊費(fèi)用        depreciation expense折舊期間        depreciation period解除管制        deregulation衍生的金融工具        derivative financial instruments指定的位置&

59、#160;       designated location扣押        detention減損        detraction發(fā)達(dá)而成熟的市場(chǎng)        developed and mature market診斷設(shè)備        diagnostic equipment差別化        differentiation數(shù)字化  

60、0;     digitization每股稀釋后收益        diluted earning per share直接和間接損失        direct and consequential damage直接融資租賃        direct financing lease直接稅        direct tax（電腦租賃的）救災(zāi)服務(wù)        disaster

61、recovery services免責(zé)        disclaimer披露項(xiàng)目        disclosure items折現(xiàn)率        discount rate折現(xiàn)值        discounted present value自由酌情處理        discretion差別待遇        discrimination變相信貸銷售

62、        disguised credit sale經(jīng)過(guò)偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）        disguised purchaser of the leased asset爭(zhēng)議解決程序        dispute resolution process解散        dissolution區(qū)別        distinction特有的三邊關(guān)系   

63、;     distinctive triangular relationship 分配        distribution多樣化的細(xì)微差別        diverse nuances多樣化        diversification多樣性        diversity紅利        dividends文件制作及提供      &#

64、160; documentation國(guó)內(nèi)法        domestic law 雙重課稅協(xié)議        double taxation agreement雙重稅        double tax（租賃一方為美國(guó)法人而另一方不是美國(guó)法人時(shí)的）雙重所有權(quán)租賃協(xié)議        double-dip tax leases定金        down payment窩工時(shí)間  

65、0;     down time信用等級(jí)下降        downgraded趨降的利息費(fèi)用曲線        downward sloped interest expense line（合同文本的）起草        draftsmanship應(yīng)有的審慎        due diligence耐久性        durability拖延的持續(xù)時(shí)間   

66、;     duration of delay一次或多次付款        a payment or serious payments扣減        abatement 絕對(duì)和無(wú)條件付款        absolute and unconditional payments 加速支付        accelerated payment 接受日        acceptan

67、ce date 接受        acceptance 加入        accession 附屬設(shè)備        accessories 承擔(dān)責(zé)任的程度        accountability 會(huì)計(jì)利益        accounting benefits 會(huì)計(jì)期間        accounting period 會(huì)計(jì)政策  

68、0;     accounting policies 會(huì)計(jì)準(zhǔn)則        accounting principle 會(huì)計(jì)處理        accounting treatment 應(yīng)收賬款        accounts receivables 賬項(xiàng)        accounts經(jīng)備案的投資人        accredited investors 累計(jì)準(zhǔn)備金 

69、;       accumulated allowance 對(duì)承認(rèn)的要求        acknowledgement requirement 資產(chǎn)的取得        acquisition of assets 兼并        acquisitions （德國(guó)）生產(chǎn)責(zé)任法        Act on Product Liability 訴訟        act

70、ion 事實(shí)上的所有權(quán)        actual ownership 補(bǔ)充備案        additional filings 附加利差        additional margin 附加風(fēng)險(xiǎn)        additional risk（設(shè)備的）附件        additions 已調(diào)整稅基        adjusted tax basis

71、 對(duì)收益的調(diào)整        adjustment of yield 管理費(fèi)        administrative fee（美國(guó)）行政法        Administrative Law事先通知        advance notice 放款        advance 不利的稅收后果        adverse tax consequence

72、s 做廣告        advertising 聯(lián)合團(tuán)體        affiliated group 附屬機(jī)構(gòu)        affiliate 資產(chǎn)周轉(zhuǎn)率        asset turnover  資產(chǎn)計(jì)價(jià)        asset valuation  應(yīng)收賬款轉(zhuǎn)讓        assignment o

73、f accounts receivable  聯(lián)屬公司,附屬公司        associated company 政府會(huì)計(jì)師協(xié)會(huì)        Association of Government Accounting  承擔(dān)債務(wù),承付債務(wù)        assumed liability  稅后        AT  按成本    &

74、#160;   at cost  按票面額,平價(jià)        at par  見(jiàn)票兌付,即期兌付        at sight  被查封賬戶        attached account  扣押,查封        attachment  證明,驗(yàn)證        attest 證明

75、書,鑒定書        attestation  審核,審計(jì)        audit  可審核性        auditability  審計(jì)委員會(huì)        audit committee  審計(jì)范圍        audit coverage 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表    

76、0;   audited financial statement  審計(jì)證據(jù),審計(jì)憑證        audit evidence 審計(jì)指南        Audit Guides  審計(jì)審計(jì)學(xué)        auditing審計(jì)程序        auditing procedure  審計(jì)過(guò)程        auditing

77、 process 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則        auditing standard  審計(jì)準(zhǔn)則委員會(huì)        Auditing Standards Board 審計(jì)員,審計(jì)師        Auditor 審計(jì)主任,總審計(jì)        auditor general 審計(jì)師法律責(zé)任        auditor,s legal liability 

78、0;審計(jì)師意見(jiàn)書        auditor,s opinion  審計(jì)師報(bào)告,查賬報(bào)告        auditor,s report  審計(jì)工作計(jì)劃        audit program  審計(jì)報(bào)告        audit report  審計(jì)風(fēng)險(xiǎn)        audit risk 審計(jì)抽樣 

79、      audit sampling  審計(jì)軟件        audit software  審計(jì)抽查        audit test 審計(jì)脈絡(luò),審計(jì)線索        audit trail 審計(jì)工作底稿        audit working paper  核定股本,法定股本        a

80、uthorized capital stock  自動(dòng)票據(jù)交換所        automated clearing house  自動(dòng)取款機(jī)        automated teller machine  自動(dòng)轉(zhuǎn)賬服務(wù)        automatic transfer service  可用資產(chǎn)        available asset 

81、 可用存貨        available inventory  平均余額        average balance  平均收款期        average collection period  平均成本        average cost 平均成本法        average-cost method 

82、; 平均存貨,平均庫(kù)存        average inventory  平均壽命,平均使用年限        average life  應(yīng)付賬款平均付款期        average payment period (of accounts payable)  平均收益率        average rate of return  股票價(jià)格

83、平均指數(shù)        averages  可避免成本        avoidable cost  1            資產(chǎn)        assets11 12    流動(dòng)資產(chǎn)         current assets111       

84、;  現(xiàn)金及約當(dāng)現(xiàn)金         cash and cash equivalents1111       庫(kù)存現(xiàn)金         cash on hand 1112       零用金/周轉(zhuǎn)金         petty cash/revolving funds 1113       銀行存款      

85、60; cash in banks 1116       在途現(xiàn)金         cash in transit 1117       約當(dāng)現(xiàn)金         cash equivalents 1118       其它現(xiàn)金及 約當(dāng)現(xiàn)金         other cash and cash equivalents 112   

86、60;     短期投資         short-term investment1121       短期投資 -股票         short-term investments - stock 1122       短期投資 -短期票券          short-term investments - short-term notes a

87、nd bills 1123       短期投資 -政府債券          short-term investments - government bonds 1124      短期投資 -受益憑證          short-term investments - beneficiary certificates 1125       短期投資 -公

88、司債          short-term investments - corporate bonds 1128       短期投資 -其它         short-term investments - other 1129       備抵短期投資跌價(jià)損失         allowance for reduction of short-term investment

89、 to market 113         應(yīng)收票據(jù)         notes receivable1131       應(yīng)收票據(jù)         notes receivable 1132      應(yīng)收票據(jù)貼現(xiàn)          discounted notes receivable 1137  &#

90、160;    應(yīng)收票據(jù) -關(guān)系人          notes receivable - related parties 1138       其它應(yīng)收票據(jù)          other notes receivable 1139      備抵呆帳 應(yīng)收票據(jù)          allowance for uncol

91、lec- tible accounts- notes receivable 114        應(yīng)收帳款         accounts receivable1141      應(yīng)收帳款          accounts receivable 1142      應(yīng)收分期帳款         

92、 installment accounts receivable 1147      應(yīng)收帳款 -關(guān)系人          accounts receivable - related parties 1149      備抵呆帳 應(yīng)收帳款          allowance for uncollec- tible accounts - accounts receivable 118 

93、     其它應(yīng)收款         other receivables1181      應(yīng)收出售遠(yuǎn)匯款          forward exchange contract receivable 1182      應(yīng)收遠(yuǎn)匯款 -外幣          forward exchange contract receivable

94、 - foreign currencies 1183      買賣遠(yuǎn)匯折價(jià)          discount on forward ex-change contract 1184      應(yīng)收收益          earned revenue receivable 1185      應(yīng)收退稅款      &#

95、160;   income tax refund receivable 1187      其它應(yīng)收款 - 關(guān)系人          other receivables - related parties 1188      其它應(yīng)收款 - 其它          other receivables - other 1189      備抵呆帳 -

96、 其它應(yīng)收款          allowance for uncollec- tible accounts - other receivables 121122 存貨         inventories1211       商品存貨          merchandise inventory 1212       寄銷商品    

97、     consigned goods 1213       在途商品         goods in transit 1219       備抵存貨跌價(jià)損失          allowance for reduction of inventory to market 1221       制成品      &#

98、160;   finished goods 1222       寄銷制成品          consigned finished goods 1223       副產(chǎn)品          by-products 1224       在制品          work in proc

99、ess 1225       委外加工          work in process - outsourced 1226       原料          raw materials 1227       物料          supplies 1228    

100、   在途原物料          materials and supplies in transit 1229       備抵存貨跌價(jià)損失          allowance for reduction of   inventory to market 125        預(yù)付費(fèi)用         p

101、repaid expenses1251      預(yù)付薪資         prepaid payroll 1252      預(yù)付租金         prepaid rents 1253      預(yù)付保險(xiǎn)費(fèi)          prepaid insurance 1254     用品盤存          office supplies 1255      預(yù)付所得稅         prepaid income tax 1258      其它預(yù)付費(fèi)用         other prepaid expenses 1