財(cái)務(wù)專業(yè)術(shù)語中英文對照表

1、財(cái)務(wù)專業(yè)術(shù)語中英文對比表英文Account Accounting system中文說明帳戶會計(jì)系統(tǒng)American Accounting Association美國會計(jì)協(xié)會American Institute of CPAsAuditBalance sheet BookkeepkingCash flow prospects Certificate in Internal Auditing美國注冊會計(jì)師協(xié)會審計(jì)資產(chǎn)負(fù)債表簿記現(xiàn)金流量猜測內(nèi)部審計(jì)證書CertificateinAccountingManagement管理睬計(jì)證書Certificate Public AccountantCost ac

2、countingExternal users Financial accountingFinancialAccountingStandards注冊會計(jì)師成本會計(jì) 外部使用者財(cái)務(wù)會計(jì)Board財(cái)務(wù)會計(jì)準(zhǔn)則委員會Financial forecast Generallyacceptedprinciplesaccounting財(cái)務(wù)猜測公認(rèn)會計(jì)原則General-purpose information通用目的信息Government Accounting Office政府會計(jì)辦公室Income statementInstitute of Internal Auditors損益表內(nèi)部審計(jì)師協(xié)會Instit

3、uteofAccountants Integrity Internal auditingManagement管理睬計(jì)師協(xié)會整合性內(nèi)部審計(jì)Internal control structureInternal Revenue ServiceInternal users Management accountingReturn of investment Return on investment Securitiesand CommissionStatement of cash flowExchange內(nèi)部把握結(jié)構(gòu)國內(nèi)收入署內(nèi)部使用者管理睬計(jì) 投資回報(bào) 投資酬勞證券交易委員會現(xiàn)金流量表Statemen

4、t of financial position財(cái)務(wù)狀況表Tax accounting Accounting equationArticulationAssets Business entityCapital stock Corporation Cost principle Creditor Deflation Disclosure ExpensesFinancial statementFinancial activities Goingconcern assumptionInflationInvesting activitiesLiabilities Negative cash flowOpe

5、rating activitiesOwners equity Partnership Positive cash flow Retained earning RevenueSole proprietorshipSolvencyStable-dollar assumptionStockholders Stockholders equity Window dressing中文流淌資產(chǎn)貨幣資金現(xiàn)金銀行存款外埠存款銀行匯票稅務(wù)會計(jì)會計(jì)等式勾稽關(guān)系資產(chǎn)企業(yè)個(gè)體股本公司成本原則債權(quán)人 通貨緊縮批露費(fèi)用財(cái)務(wù)報(bào)表籌資活動(dòng)持續(xù)經(jīng)營假設(shè)通貨膨漲投資活動(dòng)負(fù)債負(fù)現(xiàn)金流量經(jīng)營活動(dòng) 全部者權(quán)益合伙企業(yè) 正現(xiàn)金流量留存利潤

6、 收入獨(dú)資企業(yè)清償力量穩(wěn)定貨幣假設(shè)股東股東權(quán)益門面粉飾英文說明AssetsCurrent assetsCash and cash equivalentsCashCash in bankOther cash and cash equivalentsOther city Cash in bank Cashiers chequeBank draft信用卡存出投資款短期投資應(yīng)收款應(yīng)收票據(jù)應(yīng)收股利應(yīng)收利息應(yīng)收賬款壞賬預(yù)備預(yù)付賬款庫存資產(chǎn)物資選購原材料包裝物低值易耗品自制半成品庫存商品托付加工物資托付代銷商品存貨跌價(jià)預(yù)備待攤費(fèi)用長期投資長期股權(quán)投資Credit cardL/CGuarantee depos

7、its Refundable deposits Shortterm investments Short-term investments - stockShortterm investments - corporate bonds Short-term investments - corporate funds Short-term investments other ShortterminvestmentsfallingpricereservesAccount receivable Note receivable Bank acceptance Trade acceptance Divide

8、nd receivableInterestreceivable Account receivableOther notes receivableBad debt reserves Advance moneyCover deficit by state subsidies of receivableInventoriesSupplies purchasingRaw materials WrappageLowvalue consumption goodsMaterials cost varianceSemi-Finished goodsFinished goodsDifferences betwe

9、en purchasing and sellingpriceWork in process outsourcedTrust to and sell the goods on a commissionbasisCommissionedandsellthegoodsoncommission basisInventory falling price reservesCollect money and send out the goods bystagesDeferred and prepaid expensesLong-term investmentLong-term investment on s

10、tocks股票投資長期債權(quán)投資其他債權(quán)投資長期投資減值預(yù)備股權(quán)投資減值預(yù)備托付貸款利息房屋建筑物 固定資產(chǎn)減值預(yù)備機(jī)器設(shè)備減值預(yù)備工程物資專用材料t預(yù)付大型設(shè)備款在建工程安裝工程 在安裝設(shè)備大修理工程固定資產(chǎn)清理專利權(quán)Investment on stocks Other investment on stocksLongterm investment on bondsStockrightsinvestmentdepreciationreservesOther investment on bondsLongterminvestmentsdepreciationreservesStockrights

11、investmentdepreciationreservesBcreditorsrightsinvestmentdepreciationreservesEntrust loansPrincipal InterestDepreciation reservesFixed assetsBuilding StructureMachinery equipment Transportation facilities Instruments and implementAccumulated depreciationFixed assets depreciation reserves Building/str

12、ucture depreciation reserves Machinery equipment depreciation reservesProject goods and material Specialpurpose material Specialpurpose equipmenPrepayments for equipmentPreparative instruments and implement forfabricateConstructioninprocessErection worksErecting equipmentin-processTechnical innovati

13、on project General overhaul projectConstructioninprocessdepreciationreservesLiquidation of fixed assetsIntangible assetsPatents商標(biāo)權(quán)著作權(quán)商譽(yù)專利權(quán)減值預(yù)備商標(biāo)權(quán)減值預(yù)備未確認(rèn)融資費(fèi)用待處理財(cái)產(chǎn)損溢長期盼攤費(fèi)用待處理財(cái)產(chǎn)損溢待處理流淌資產(chǎn)損溢短期負(fù)債短期借款應(yīng)付票據(jù)應(yīng)付賬款預(yù)收賬款 應(yīng)付工資 應(yīng)付股利應(yīng)交稅金 進(jìn)項(xiàng)稅額已交稅金轉(zhuǎn)出未交增值稅進(jìn)項(xiàng)稅額轉(zhuǎn)出轉(zhuǎn)出多交增值稅應(yīng)交土地增值稅NonPatents Trademarks， Trade namesCopyrightsT

14、enure GoodwillIntangible Assets depreciation reservesPatent rights depreciation reserves trademark rights depreciation reserves Unacknowledged financial charges Wait deal assets loss or incomeLong-term deferred and prepaid expensesWait deal assets loss or incomeWait deal intangible assets loss or in

15、comeLiabilityCurrent liability Short-term borrowingNotes payableBank acceptance Trade acceptanceAccount payable Deposit receivedProxy sale goods revenueAccrued wagesAccrued welfarismDividends payable Tax payablevalue added tax payableWithholdings on VAT Paying taxUnpaid VAT changeoverTax deductionSu

16、bstituted money on VAT Tax reimbursement for exportChangeover withnoldings on VAT Export deduct domestic sales goods taxOverpaid VAT changeoverUnpaid VAT Business tax payableConsumption tax payableResources taxpayable Income tax payableIncrement tax on land value payable應(yīng)交房產(chǎn)稅其他應(yīng)交款預(yù)提費(fèi)用其他負(fù)債估計(jì)負(fù)債長期借款應(yīng)付債

17、券債券面值債券溢價(jià)債券折價(jià)應(yīng)計(jì)利息應(yīng)付融資租賃款專項(xiàng)應(yīng)付款遞延稅款三、全部者權(quán)益類資本)實(shí)收資本實(shí)收股本資本公積資本(或股本）溢價(jià)股權(quán)投資預(yù)備撥款轉(zhuǎn)入TaxformaintainingandbuildingcitiespayableHousing property tax payableTenure tax payableVehicle and vessel usage license plate tax(VVULPT） payablePersonal income tax payableOther fund in conformity with payingOther payablesDra

18、wing expense in advanceOther liabilitiesPending changerover assets valueAnticipation liabilities Longterm Liabilities Longterm loansLongterm loans due within one yearLongterm loans due over one year Bonds payableFace value， Par valuePremium on bondsDiscount on bondsAccrued interestLong-term account

19、payable Accrued financial lease outlayLong-term account payable due within oneyearLong-term account payable over one yearSpecial payableLong-term special payable due within oneyearLongterm special payable over one yearDeferral taxesOWNERSEQUITYCapitaPaid-up capital（or stock）Paicl-up capitalPaidup st

20、ock Investment ReturnedCapital reserveCpital（or Stock) premiumReceive noncash donate reserveStock right investment reserves Allocate sums changeover in其他資本公積盈余公積法定公益金儲備基金利潤提取法定公益金提取儲備基金提取企業(yè)進(jìn)展基金利潤歸還投資應(yīng)付優(yōu)先股股利應(yīng)付一般股股利轉(zhuǎn)作資本(或股本)的一般股股利未安排利潤生產(chǎn)成本制造費(fèi)用材料費(fèi)獎(jiǎng)金補(bǔ)貼福利費(fèi)會議費(fèi) 市內(nèi)交通費(fèi)Foreign currency capitalOther capital re

21、serve Surplus reservesLegal surplusFree surplus reserves Legal public welfare fundReserve fundEnterprise expension fundProfits capitalizad on return of investmentProfitsCurrent year profits Profit distribution Other chengeover inWithdrawal legal surplusWithdrawal legal public welfare funds Withdrawa

22、l legal public welfare funds Withdrawal reserve for business expansion Withdrawal staff and workers bonus andwelfare fundProfits capitalizad on return of investment Preferred Stock dividends payable WithdrawalothercommonaccumulationfundCommon Stock dividends payableCommon Stock dividends change to a

23、ssets（or stock) Undistributed profitCostCost of manufacture Base cost of manufactureAuxiliary cost of manufactureManufacturing overhead MaterialsExecutive SalariesWagesRetirement allowanceBonusOutsourcing feeEmployee benefits/welfareCoferemceSpecial duties Business traveling稅費(fèi)管理費(fèi)油料費(fèi)接待費(fèi)運(yùn)費(fèi)保險(xiǎn)費(fèi)雜費(fèi)折舊費(fèi)勞務(wù)成本

24、收入業(yè)務(wù)收入服務(wù)收入材料銷售包裝物出租返還所得稅補(bǔ)貼收入其他補(bǔ)貼收入營業(yè)外收入現(xiàn)金溢余Correspondence Correspondence Water and SteamTaxes and dues Rent MaintenanceVehicles maintenance Vehicles maintenance Education and trainingEntertainmentBooks and printingTranspotation Insurance premiumCommission Sundry chargesDepreciation expense Article o

25、f consumptionLabor protection feesLoss on seasonality cessationService costsProfit and lossIncomeOPERATING INCOMEPrime operating revenueSales revenueService revenueOther operating revenueSales materials Wrappage leaseRemise right of assets revenue Reimbursement of income tax Other revenueInvestment

26、income Current investment incomeLongterm investment incomeWithdrawal of entrust loans reservesSubsidize revenueSubsidize revenue from countryOther subsidize revenueNON-OPERATING INCOMENon-cash deal incomeCash overage出售無形資產(chǎn)收益固定資產(chǎn)盤盈支出業(yè)務(wù)支出服務(wù)成本營業(yè)稅消費(fèi)稅資源稅土地增值稅 其他業(yè)務(wù)支出其他勞務(wù)成本費(fèi)用營業(yè)費(fèi)用運(yùn)雜費(fèi)保險(xiǎn)費(fèi)展覽費(fèi)廣告費(fèi) 修理費(fèi)辦公費(fèi)差旅費(fèi) 福利費(fèi)待

27、業(yè)保險(xiǎn)費(fèi)勞動(dòng)保險(xiǎn)費(fèi)醫(yī)療保險(xiǎn)費(fèi)會議費(fèi)詢問費(fèi)Net income on disposal of fixed assetsIncome on sales of intangible assets Fixed assets inventory profitNet amercement incomeOutlayRevenue charges Operating costs Cost of goods soldCost of serviceTax and associate chargeSales taxConsumption taxTax for maintaining and building citiesResources taxIncrement tax on land valueOther business expense Other cost of material sale Other cost of serviceOther tax and associate chargeExpensesOperating expenses Consignment commission chargeTranspotationInsurance premium Exhibition fees Advertising f