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会计专业词汇英语翻译

会计专业词汇英语翻译
会计专业词汇英语翻译

会计专业词汇英语翻译

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会计英语词汇漫谈(六)

会计英语词汇漫谈(五)

会计英语词汇漫谈(四)

会计专业词汇英语翻译

政治风险political risk

再开票中心re-invoicing center

现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting

提前与延期支付Leads and Lags

特许权使用管理费fees and royalties

跨国资本成本的计算the cost of capital for foreign investments

跨国运转资本会计multinational working capital management

跨国经营企业业绩评价multinational performance evaluation

经济风险管理managing economic exposure

交易风险管理managing transaction exposure

换算风险管理managing translation exposure

国际投资决策会计foreign project appraisal

国际存货管理international inventory management

股利转移dividend remittances

公司内部贷款inter-company loans

冻结资金转移repatriating blocked funds

冻结资金保值maintaining the value of blocked funds

调整后的净现值adjusted net present value

配比原则matching

旅游、饮食服务企业会计accounting of tourism and service

施工企业会计accounting of construction enterprises

民航运输企业会计accounting of civil aviation transportation enterprises

企业会计business accounting

商品流通企业会计accounting of commercial enterprises

权责发生制原则accrual basis

农业会计accounting of agricultural enterprises

实现原则realization principle

历史成本原则principle of historical cost

外商投资企业会计accounting of enterprises with foreign investment

通用报表all-purpose financial statements

铁路运输企业会计accounting of rail way transportation enterprises

所有者权益owners equity

所有者权益owners equity

实质量于形式substance over form

修正性惯例principle of exceptions

信息系统论information system perspective

相关性原则relevance

微观会计micro-accounting

客观性原则objectivity

可比性原则comparability

谨慎性原则prudence

金融企业会计accounting of financial institutions

交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units

记账本位币recording currency

计量属性measurement attributes

及时性原则timeliness

货币计量monetary measurement

会计准则accounting standards

会计主体accounting entity

会计职业道德accounting professional ethics

会计职能functions of accounting

会计预测accounting forecasting

会计要素accounting elements

会计研究accounting research

会计学科体系accounting science system

会计学accounting

会计信息accounting information

会计任务targets of accounting activities

会计人员accounting personnel

会计确认accounting recognition

会计目标accounting objective

会计理论结构theoretical structure of accounting

会计理论accounting theory

会计控制accounting control

会计决策accounting decision making

会计监督accounting supervision

会计假设accounting assumption

会计记录accounting records

会计计量accounting measurement

会计机构accounting department

会计环境accounting environment

会计核算financial accounting

会计管理体制system of accounting administration

会计分期accounting periods

会计对象accounting object

会计等式accounting equation

会计本质nature of accounting

会计报表accounting statements

宏观会计macro-accounting

会计accounting

汇总报表combination statements

划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure

合并报表consolidated financial statements

管理活动论management activities perspective

管理会计management accounting

管理工具论management tool perspective

股份制企业会计accounting of stock companies

公认会计原则generally accepted accounting principle, GAAP

公共会计public accounting

工业会计accounting of industrial enterprises

个别报表individual statements

高新技术企业会计accounting of high technology enterprises

负债liability

费用expense

反馈价值feedback value

对外经济合作企业会计accounting of foreign economic cooperation enterprises

对外报表external statements

对内报表internal statements

一致性原则consistency

艺术论art perspective

房地产开发企业会计accounting of real estate enterprises

邮电通信企业会计accounting of post and telecommunication enterprises

预测价值forecast value

真实与公允true and fair view

持续经营going concern

成本报表cost statement

财务会计原则financial accounting principles

财务会计概念框架financial accounting conceptual framework

财务会计financial accounting

政府及非营利组织会计governmental and non-profit organization accounting

重要性原则materiality

专用报表special purpose financial statements

资产assets

资金funds

资金运动funds movement

财务报告financial report

财务报表要素elements of financial statements

财务报表financial statements

币值稳定假设constant-dollar assumption

保险企业会计accounting of insurance companies

收入的确认recognition of revenue

公司债券发行价格corporate bond issuing price

固定资产折旧depreciation of fixed assets

可转换债券convertible bonds

公司债券利息摊销

加速折旧法accelerated depreciation methods

营业外收支净额

公司债券利率interest rate on debenture

应收账款出借assignment of accounts receivable

无担保债券debenture bonds

后进先出法last-in, first-out, LIFO

其他货币资金

应付票据贴现discount on notes payable

先进先出去first-in, first-out缩写FIFO

在发建工程constructions in process

固定资产更换与改良improvements and replacements of fixed assets 实地盘存制periodic inventory system

收益总括观点all-inclusive concept of income

损益表法

可变现净值法net realizable value

应付福利费

基本业务利润

固定资产扩建additions of fixed assets

应收账款出售sale or factoring of accounts receivable

或有负债contingent liability

销货退回与折让sales returns and allowances

零售价格法retail method

现金折扣cash discount

特定履行法

其他业务利润

公司债券bonds payable

销售法sale method

应付票据notes payable

认股权stock rights

固定资产修理repairs and maintenance of fixed assets

有担保债券mortgage bonds

销售费用selling expenses

应付股利dividends payable

应收票据notes receivable

无形资产intangible assets

收款法collection method

所得税income tax

流动负债current liabilities

生产法production method

计划成本核算

废弃和生置法retirement and replacement method 盘存法inventory method

流动资产current assets

购货折扣purchases discounts

商誉goodwill

应收账款accounts receivable

投资收益investment income

营业利润operating income

预提费用

股本capital stock

公司债券偿还redemption of bonds

坏账bad debts

固定资产重估价revaluations of fixed assets

银行存款cash in bank

固定资产fixed assets

利润总额

利益分配profit distribution

应计费用accrued expense

商标权trademarks and trade names

全部履行法

净利润net income

应付利润profit payable

未分配利润

收益债券income bonds

货币资金

利息资本化capitalization of interests

公益金

工程物资

预付账款advance to supplier

其他应收款other receivables

现金cash

预收账款

公司债券发行corporate bond floatation

应付工资wages payable

实收资本paid-in capital

盈余公积surplus reserves

管理费用

土地使用权

股利dividend

应交税金taxes payable

负商誉negative goodwill

费用的确认recognition of expense

短期投资temporary investment

短期借款short-term loans

递延资产deferred charges

低值易耗品

当期经营观点current operating concept of income 待摊费用

待核销基建支出[旧]

待处理流动资产损失

待处理固定资产损失

存货销售的影响effects of inventory errors

折旧[旧]

折旧方法depreciation method

折旧率depreciation rate

支出payment

直线法straight-line

职工福利基金welfare fund

专项拨款【旧】

专利权patents

住房基金housing fund

重置成本法replacement costing

专项物资[旧]

专项资产【旧】

专有技术know-how

专营权franchises

资本公积capital reserves

资产负债表balance sheet

资金占用和资金来源[旧]

自然资源natural resources

存货inventory

车间经费【旧】

偿债基金sinking fund

长期应付款long-term payables

长期投资long-term investments

长期借款long-term loans

长期负债long-term liability of long-term debt

财务费用financing expenses

拨定留存收益appropriated retained earnings

标准成本法standard costing

变动成本法variable costing

比例履行法

包装物

版权copyrights

汇总原始凭证cumulative source document

汇总记账凭证核算形式bookkeeping procedure using summary vouchers

工作底稿working paper

复式记账凭证multiple account titles voucher

复式记账法Double entry bookkeeping

复合分录compound entry

划线更正法correction by drawing a straight ling

汇总原始凭证cumulative source document

会计凭证accounting documents

会计科目表chart of accounts

会计科目account title

红字更正法correction by using red ink

会计核算形式bookkeeping procedures

过账posting

会计分录accounting entry

会计循环accounting cycle

会计账簿Book of accounts

活页式账簿loose-leaf book

集合分配账户clearing accounts

计价对比账户matching accounts

记账方法bookkeeping methods

记账规则recording rules

记账凭证voucher

记账凭证核算形式Bookkeeping procedure using vouchers

记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry

结算账户settlement accounts

结账closing account

结账分录closing entry

借贷记账法debit-credit bookkeeping

局部清查partial check

卡片式账簿card book

跨期摊提账户inter-period allocation accounts

累计凭证multiple-record document

联合账簿compound book

明细分类账簿subsidiary ledger

明细分类账户subsidiary account

盘存账存inventory accounts

平行登记parallel recording

全面清查complete check

日记总账combined journal and ledger

日记总账核算形式bookkeeping procedure using summarized journal

三式记账法triple-entry bookkeeping

实账户real accounts

试算表trial balance

试算平衡trial balancing

收付记账法receipts-payment bookkeeping

收款凭证receipt voucher

损益表账户income statement accounts

通用记账凭证general purpose voucher

通用日记账核算形式bookkeeping procedure using general journal

外来原始凭证source document from outside

现金日记账cash journal

虚账户nominal accounts

序时账簿book of chronological entry

一次凭证single-record document

银行存款日记账deposit journal

永续盘存制perpetual inventory system

原始凭证source document

暂记账户suspense accounts

增减记账法increase-decrease bookkeeping

债权结算账户accounts for settlement of claim

债权债务结算账户accounts for settlement of claim and debt

债务结算账户accounts for settlement of debt

账户account

账户编号Account number

账户对应关系debit-credit relationship

账项调整adjustment of account

专用记账凭证special-purpose voucher

转回分录reversing entry

资金来源账户accounts of sources of funds

资产负债账户balance sheet accounts

转账凭证transfer voucher

资金运用账户accounts of applications of funds

自制原始凭证internal source document

总分类账簿general ledger

总分类账户general account

附加账户adjunct accounts

付款凭证payment voucher

分类账簿ledger

多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking

对应账户corresponding accounts

定期清查Periodic checking method

定期盘存制periodic inventory system

订本式账簿bound book

调整账户adjustment accounts

调整分录adjusting journal entry

单式记账凭证single account title voucher

单式记账法single-entry bookkeeping

从属账户Secondary accounts

成本计算账户costing accounts

财产清查physical inventory

簿记bookkeeping

不定期清查non-periodic checking method

补充登记法correction by extra recording

表外账户off-balance sheet accounts

备抵账户provision accounts

备抵附加账户provision and adjunct accounts 备查账簿memorandum

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Account 、Accounting 和Accountant Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如: 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier:Good afternoon。Can I help you ? 银行出纳:下午好,能为您做什么? Man :I’d like to open a bank account . 男人:我想开一个银行存款帐户。 还有account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。在account 后面加上词缀ing 就成为accounting ,其意义也相应变为会计、会计学。例如: 1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession(会计职业)、accounting elements(会计要素)等。 Accountant 比Account只多ant三个字母,其意思是会计师、会计人员。例如: 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。总之,这三个词,有很深的渊源关系。

广告英语翻译常用词语

广告英语翻译常用词汇 产品远销英国、美国、日本、意大利和东南亚,深受消费者欢迎和好评Our products are sold in Britain, America, Japan, Italy and South East Asia and well appreciated by their purchasers. 畅销全球 selling well all over the world 典雅大方 elegant and graceful 定型耐久 durable modeling 方便顾客 making things convenient for customers 方便群众 making things convenient for the people; to suit the peo ple's convenience 方便商品 convenience goods 方便生活 bringing more convenience to the people in their daily life; prov iding amenities for the people; making life easier for the popula tion 各式俱全 wide selection; large assortment

顾客第一 Customers first 顾客是我们的皇帝 We take customers as our Gods. 规格齐全 a complete range of specifications; complete in specific ations 花样繁多 a wide selection of colours and designs 货色齐全 goods of every description are available. 客商第一,信誉第一 clients first, reputation first 款式多样 a great variety of models 款式活泼端庄 vivid and great in style 款式齐全 various styles 款式新颖 attractive designs; fashionable(in) style; novel (in) de sign; up-to-date styling 款式新颖众多 diversified latest designs 美观大方 elegant appearance 美观耐用 attractive and durable 品质优良,疗效显著,誉满全球,欢迎选购 excellent quality, evident effect, good reputation over the world, orders are welcome. 品种多样 numerous in variety 品种繁多 great varieties 品种齐全 complete range of articles; a great variety of goods

英语翻译题20套(带答案)

英语翻译题20套(带答案) 一、高中英语翻译 1.高中英语翻译题:Translation: Translate the following sentences into English, using the words given in the brackets. 1.究竟是什么激发小王学习电子工程的积极性?(motivate) 2.网上支付方便了客户,但是牺牲了他们的隐私。(at the cost of) 3.让我的父母非常满意的是,从这个公寓的餐厅可以俯视街对面的世纪公园,从起居室也可以。(so) 4.博物馆疏于管理,展品积灰,门厅冷落,急需改善。(whose) 【答案】 1.What on earth has motivated Xiao Wang’s enthusiasm/ initiative to major in electronic engineering? 2.Online payment brings convenience to consumers at the cost of their privacy. 3.To my parents’ satisfaction, the din ing room of this apartment overlooks the Century Park opposite the street and so it is with the sitting room. 或者What makes my parents really satisfy is that they can see the Century Park from the dining room of this apartment, so can they from the living room. 4.This museum is not well managed, whose exhibits are covered with dust, and there are few visitors, so everything is badly in need of improvement. 或The museum whose management is reckless, whose exhibits are piled with dust and whose lobby is deserted, requires immediate improvement. 【解析】 1.motivate sb to do sth 激发某人做某事,on earth究竟,major in 以…为专业,enthusiasm/ initiative热情/积极性,故翻译为What on earth has motivated Xiao Wang’s enthusiasm/ initiative to major in electronic engineering? 2.online payment网上支付,brings convenience to给…带来方便,at the cost of以…为代价,privacy隐私,故翻译为Online payment brings convenience to consumers at the cost of their privacy. 3.To my parents’ satisfaction令我父母满意的是,后者也那样so it is with。也可以用主语从句What makes my parents really satisfy 表语从句thatthey can see the Century Park from the dining room of this apartment。overlooks俯视,opposite the street街对面,living room 起居室。故翻译为To my parents’ satisfaction, the dining room of this apartment overlooks the Century Park opposite the street and so it is with the sitting room.或者What makes my parents really satisfy is that they can see the Century Park from the dining room of this apartment, so can they from the living room. 4.not well managed/ management is reckless疏于管理,be covered with dust/ be piled with dust被灰尘覆盖,few visitors游客稀少,be badly in need of improvement/ requires immediate improvement亟需改善。故翻译为his museum is not well managed, whose exhibits

会计科目英文缩写

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减:短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable

应收账款Account receivable 减:应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减:其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减:存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减:长期股权投资减值准备Less: Impairment for long-term equity investment 减:长期债权投资减值准备Less: Impairment for long-term debt investment

会计专业词汇英语翻译

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相关文章 会计英语词汇漫谈(六) 会计英语词汇漫谈(五) 会计英语词汇漫谈(四) 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises

常用专业术语翻译

1.素质教育:Quality Education 2. EQ:分两种,一种为教育商数Educational quotient,另一种情感商数Emotional quotient 3. 保险业:the insurance industry 4. 保证重点指出:ensure funding for priority areas 5. 补发拖欠的养老金:clear up pension payments in arrears 6. 不良贷款:non-performing loan 7. 层层转包和违法分包:mutlti-level contracting and illegal subcontracting 8. 城乡信用社:credit cooperative in both urban and rural areas 9. 城镇居民最低生活保障:a minimum standard of living for city residents 10. 城镇职工医疗保障制度:the system of medical insurance for urban workers 11. 出口信贷:export credit 12. 贷款质量:loan quality 13. 贷款质量五级分类办法:the five-category assets classification for bank loans 14. 防范和化解金融风险:take precautions against and reduce financial risks 15. 防洪工程:flood-prevention project 16. 非法外汇交易:illegal foreign exchange transaction 17. 非贸易收汇:foreign exchange earnings through nontrade channels 18. 非银行金融机构:non-bank financial institutions 19. 费改税:transform administrative fees into taxes 20. 跟踪审计:foolow-up auditing 21. 工程监理制度:the monitoring system for projects 22. 国有资产安全:the safety of state-owned assets 23. 过度开垦:excess reclamation 24. 合同管理制度:the contract system for governing projects 25. 积极的财政政策:pro-active fiscal policy 26. 基本生活费:basic allowance 27. 解除劳动关系:sever labor relation 28. 金融监管责任制:the responsibility system for financial supervision 29. 经济安全:economic security 30. 靠扩大财政赤字搞建设:to increase the deficit to spend more on development 31. 扩大国内需求:the expansion of domestic demand 32. 拉动经济增长:fuel economic growth 33. 粮食仓库:grain depot 34. 粮食收购企业:grain collection and storage enterprise 35. 粮食收购资金实行封闭运行:closed operation of grain purchase funds 36. 粮食销售市场:grain sales market 37. 劣质工程:shoddy engineering

英语翻译题(完整版)

Enterprises 1.in recent years,foreign companies have been buying best-selling brands from their locally listed subsidiaries and moving them to entities that are 100%-owned by the far-off parent. 近年来,外国企业一直从它们本地的上市子公司手中买入畅销品牌,并将这些畅销品牌并入由于母公司100%控股的实体企业中。 2.so they have set up wholly-owned,unlisted subsidiaries,or increaseed their stakes in existing affiliates,to gain total operating control。 所以,他们要么设立了不上市的全资子公司,要么增持现有关联方的股份,以获得总运营控制权。 3.not only was the Acer group to be flat,rather than pyramidal,but the holding company would own no more than 30% of each subsidiary,and Mr.Shih himself would control no more than 5%of the holding company. 鸿基集团采用平行的金字塔结构,而且控股公司在每个子公司的股权比例不超过30%,施先生在控股公司中的持股也不超过5%。 4.Loans to related companies are rarely made on an arm's length basis,and tend to be granted at below-market rates,with scant credit vetting. 放给关联公司的贷款基本都不按市场条件的正常交易,收取的利率往往低于市场水平,并很少进行认真的资信调查。

新准则会计科目英文翻译

新准则会计科目英文翻译 一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产intangible assets 68 1702 累计摊销accumulated amortization

会计英语翻译

A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner. A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单,而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人(合伙人)共同拥有和控制的企业组织形式。一般在合伙企业中,每个合伙人对企业债务都承担无限责任。同时,合伙企业的寿命也是有限的,企业可能因为某个合伙人死亡或退休而终止。 A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. 公司由股东拥有,股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. 股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。

翻译常用词汇

翻译常用词汇 高枕无忧resting without worries 史无前例unprecedented in the history 不可一世a conquering hero 毫不示弱equally firmly 量体裁衣to act according to actual circumstances 一刀两断to cut it clean 与虎谋皮to ask a tiger for its skin 六亲不认to disown all one’s relatives and fri ends 英雄本色the true quality of a hero 英雄所见略同Great minds think alike. 每逢佳节倍思亲On festive occasions more than ever we think of our dear ones faraway. 上有好,下必有其焉。What the superior loves, his inferiors will be found to love exceedingly.大江东去,浪淘尽,千古风流人物。The Great River flows to the east: Its waves have washed away all the men of untrammeled spirit of a thousand ages. 上兵伐谋,其次伐交。What is supremely important in war is to attack the enemy’s strategy. Next best is to disrupt his alliances. 问君能有几多愁,恰似一江春水向东流。I wonder how many sorrows you have. They are exactly like the Yangtze River unceasingly flowing eastward in spring. 千呼万唤始出来,犹抱琵琶半遮面。Only after a thousand entreaties does she appear. Her face half hidden behind the guitar (pipa) in her arms. 吃得苦中苦,方为人上人。Only if you can stand the hardest of hardships can you hope to rise in society. 是非经过不知难You never know how hard a task is almost until you have done it yourself. 满招损Pride goes before a fall. / Pride spells failure. 适可而止Bind the sack before it be full. 好汉做事好汉当A true man has the courage to accept the consequences of his own actions.知己知彼,百战不殆。To know one’s and the enemy’s situation ensures victory. 牵扯之覆,后车之鉴。The overturned car ahead is a warning to the ones behind. 山雨欲来风满楼The wind sweeping through the tower heralds a rising storm in the mountains. 是故学然后知不足,教然后之困。Therefore, to learn makes us realize our deficiency, and to teach makes us know the difficulties. 人尽其才、地尽其利、物尽其利、货畅其流。Our human, land and material resources should be used to the best advantage, and our goods should be in good circulation. 父母有抚养教育未成年子女的义务,成年子女有赡养扶助父母的义务。Parents have the duty to rear and education their children who are minors, and children who have come of age have the duty to support and assist their parents. 中华人民共和国公民有劳动的权利和义务。Citizens of the P eople’s Republic of China have the right as well as the duty of work. 各民族公民都有用本民族语言文字进行诉讼的权利。Citizens of all nationalities have the right to use the spoken and written languages of their own nationalities in court proceedings.

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