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财务会计英语专业词汇大全

a payment or serious payments 一次或多次付款

abatement 扣减

absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付

acceptance date 接受日

acceptance 接受

accession 加入

accessories 附属设备

accountability 承担责任的程度

accounting benefits 会计利益

accounting period 会计期间

accounting policies 会计政策

accounting principle 会计准则

accounting treatment 会计处理

accounts receivables 应收账款

accounts 账项

accredited investors 经备案的投资人

accumulated allowance 累计准备金

acknowledgement requirement 对承认的要求

acquisition of assets 资产的取得

acquisitions 兼并

Act on Product Liability （德国）生产责任法

action 诉讼

actual ownership 事实上的所有权

additional filings 补充备案

additional margin 附加利差

additional risk附加风险

additions （设备的）附件

adjusted tax basis 已调整税基

adjustment of yield 对收益的调整

administrative fee管理费

Administrative Law（美国）行政法

advance notice 事先通知

advance 放款

adverse tax consequences 不利的税收后果

advertising 做广告

affiliated group 联合团体

affiliate 附属机构

African Leasing Association 非洲租赁协会

after-tax rate 税后利率

aggregate rents 合计租金

aggregate risk 合计风险

agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议

alliances 联盟

allocation of finance income 财务收益分配

allowance for losses on receivables 应收款损失备抵金

alternative uses 改换用途地使用

amenability to foreign investment 外国投资的易受控制程度

amendment 修改

amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表

amortize 摊销

amount of recourse 求偿金额

amount of usage 使用量

AMT (Alternative Minimum Tax) （美国）可替代最低税

analogous to类推为

annual budget appropriation 年度预算拨款

appendix （契约性文件的）附件

applicable law 适用法律

applicable securities laws适用的证券法律

applicable tax life 适用的应纳税寿命

appraisal 评估

appraisers 评估人员

appreciation 溢价

appropriation provisions 拨款条例

appropriation 侵占

approval authority 核准权

approval 核准

approximation近似

arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值

arbitration 仲裁

arm's length transaction 公平交易

arrangement 安排

arrest 扣留

Article 2A 美国统一商法典关于法定融资租赁的条款

articles of incorporation 公司章程

Asia Lease 亚洲租赁协会

assess 评估

asset manager 设备经理

asset risk insurance 资产风险保险

asset securitization 资产证券化

asset specificity 资产特点

asset tracking 资产跟踪

asset-backed financing 资产支持型融资

asset-based lessor 立足于资产的出租人

asset-oriented lessor (经营租赁中的)资产导向型出租人

asset 资产

assignee 受让人

assignment 让与

association 社团

at the expiry 期限届满时

ATT (automatic transfer of title) 所有权自动转移

attachments 附着物

attributes 属性

auction sale 拍卖

audits 审计

authenticate 认证

authentication 证实

authority 当局

authorize 认可

availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券

average life 平均寿命

average managed net financed assets 所管理的已筹资金资产净额平均值

backed-up servicer 替补服务者

balance sheet date 资产负债表日

bandwidth 带宽

bank affiliates 银行的下属机构bank quote 银行报价

bankruptcy cost 破产成本

bankruptcy court 破产法院

bankruptcy law 破产法

bankruptcy proceedings 破产程序

bankruptcy 破产

bareboat charterer 光船承租人

bargain renewal option廉价续租任择权

basic earnings per share每股基本收益

basic rent基本租金（各期应付的租金）

beneficiaries受益人

big-ticket items大额项目

bill and collect开票和收款

binding agreement有约束力的协议

blind vendor discount卖主暗扣

bluebook蓝皮书（美国二手市场设备价格手册）

book income账面收入

book loses账面亏损

borrower借款人

BPO(bargain purchase option)廉价购买任择权

bridge facility桥式融通

bridge桥梁

broker fee经纪人费

brokers经纪人

build-to-suit leases（租赁物由承租人）承建或承造的租赁协议

bulldozer推土机

bundled additional services捆绑（在一起的）附加服务

bundling捆绑（服务）

business acquisition业务收购

business and occupation tax营业及开业许可税

business generation业务开发

business trust商业信托

by(e)-laws细则

byte字节

常用英文会计账户名称分类汇总

一、资产类Assets

Fixed asserts固定资产stripe bad assets off 剥离不良资产

流动资产Current assets

货币资金Cash and cash equivalents

1001 现金Cash

spot cash现款支付cash transaction现款交易

1002 银行存款Cash in bank

Current assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.

企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。

1009 其他货币资金Other cash and cash equivalents

100901 外埠bu\存款Other city Cash in bank

100902 银行本票? Cashier’s cheque

100903 银行汇票Bank draft

The payment was made by bank draft. 用银行的汇票支付。

Payment can be in the form of a personal check, bank draft or money order. 支付形式多样，如个人支票、银行汇票和邮汇。

I have a bank draft in the amount of five hundred thousand dollars. It is made out in my name. 我有一张50万元的银行汇票，汇票上已有我的名字。

100904 信用卡Credit card

credit card details usually means your credit card number and the expiry date. 信誉卡的细节通常指你的信誉卡号码和失效日期。

100905 信用证保证金L/C Guarantee deposits

100906 存出投资款Refundable deposits

The deposit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon.

押金在合同终止后10天内由甲方以相同币种全额退还给乙方（不计利息）。

1101 短期投资Short-term investments

The cash dividend or interest on a short-term investment should be written off against the book value of the investment when received, except for those recorded in the “Dividend Receivable” account.

短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。

110101 股票Short-term investments – stock

stock market股票市场stock yield股票收益

110102 债券Short-term investments - corporate bonds

Companies can easily get bank loans. The corporate bond market is well developed.

市场机制发育完全，企业容易获得贷款。

110103 基金Short-term investments - corporate funds

110110 其他Short-term investments – other

1102 短期投资跌价准备Short-term investments falling price reserves

US Federal reserves

应收款Account receivable

Finally, according to the reality and credit policy, some suggestions on how to strengthen the management of account receivable are given

根据实际情况,从信用政策入手,提出加强应收帐款管理的具体措施.

1111 应收票据Note receivable

银行承兑汇票Bank acceptance

Bank acceptance bill played essential function in this process.

这当中银行承兑汇票起到了至关重要的作用。

商业承兑汇票Trade acceptance

If a seller extends credit to a time draft, they have made a trade acceptance.

如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，

1121 应收股利Dividend receivable

1122 应收利息Interest receivable

1131 应收账款Account receivable

Follow up account receivable in accordance with project process.

根据项目进程负责项目的款项回收。

Generally, enterprise enhancement takes account receivable, the account receivable internal control superiority can more unfold. 一般认为，企业对应收账款的重视加强，应收账款的内部优势会被更多的展现出来。

1133 其他应收款Other notes receivable

1141 坏账准备Bad debt reserves

Fifth, prudent accounting principles will be adopted and a complete system for withdrawing and writing off bad debt reserve fund established. 第五，实行谨慎会计原则，建立完善呆帐准备金

的计提和冲销制度。

1151 预付账款Advance money

We will advance him some money for traveling expenses.

1161 （弥补赤字）应收补贴款Cover deficit by state subsidies of receivable

库存资产Inventories

1201 物资采购Supplies purchasing

1211 原材料Raw materials

Force down the prices of raw materials 压低原材料价格

1221 包装物Wrappage

1231 低值易耗品Low-value consumption goods

1232 材料成本差异Materials cost variance

Responsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc. 独立完成成本核算工作，建立工厂标准成本控制系统，负责标准成本的建立和更新。

1241 自制半成品Semi-Finished goods

1243 库存商品Finished goods

1244 商品进销差价Differences between purchasing and selling price

For example, for a long time the purchasing prices of grain and non-staple foods were too low. In the cities, however, we could not raise the selling prices beyond a certain point. This led to a disparity between the purchasing and selling prices, so the state had to make up the difference. 例如粮食，还有各种副食品，收购价格长期定得很低，这些年提高了几次，还是比较低，而城市销售价格又不能高了，购销价格倒挂，由国家补贴。

1251 委托加工物资Work in process – outsourced

Work in process 在制品

1261 委托代销商品Trust to and sell the goods on a commission basis

Trust to交给…(保管、办理等)

I advise you not to trust important documents to him.我劝你不要把重要文件交给他。Commodities can be sold by the commercial departments on a commission basis. 委托商业部门代销。

1271 受托代销商品Commissioned and sell the goods on a commission basis

All the equipment will be developed, built, installed and commissioned by Siemens. 所有的设备将由西门子开发、制造、安装和调试。

1281 存货跌价准备Inventory falling price reserves

1291 分期收款发出商品Collect money and send out the goods by stages

by stages; in stages 分阶段

1301 待摊费用Deferred and prepaid expenses

Prepaid expenses shall be amortized according to period benefiting. 待摊费用应当按收益期分摊

长期投资Long-term investment

1401 长期股权投资Long-term investment on stocks

140101 股票投资Investment on stocks

140102 其他股权投资Other investment on stocks

1402 长期债权投资Long-term investment on bonds

140201 债券投资Investment on bonds

140202 其他债权投资Other investment on bonds

1421 长期投资减值准备Long-term investments depreciation reserves

股权投资减值准备Stock rights investment depreciation reserves

债权投资减值准备creditor's rights investment depreciation reserves

1431 委托贷款Entrust loans

143101 本金Principal

Please repay principal and interest. 请还本付息

143102 利息Interest

Compound interest 复利monthly interest 月息Without interest charge无利息地

net interest 纯利, 净赚floating interest rate 浮动利率

143103 减值准备Depreciation reserves

depreciation quota 折旧配额

depreciation method 折旧方法

Four depreciation methods, which are widely used at home and abroad, are discussed in detail. They are straight-line depreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB).

主要讨论目前国内外广泛应用的4种折旧方法,即直线折旧法(SL法)、年数总和折旧法(SOYD法)、双倍余额递减折旧法(DDB法)、定率递减折旧法(FRD法) .

1501 固定资产Fixed assets

房屋Building

建筑物Structure

机器设备Machinery equipment

运输设备Transportation facilities

工具器具Instruments and implement

1502 累计折旧Accumulated depreciation

When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.

固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。

1505 固定资产减值准备Fixed assets depreciation reserves

房屋、建筑物减值准备Building/structure depreciation reserves

机器设备减值准备Machinery equipment depreciation reserves

1601 工程物资Project goods and material

160101 专用材料Special-purpose material

160102 专用设备Special-purpose equipment

160103 预付大型设备款Prepayments for equipment

160104 为生产准备的工具及器具Preparative instruments and implement for Fabricate

1603 在建工程Construction-in-process

安装工程Erection works

All site erection works will be performed by the Buyer under the technical instruction of the Seller. 所有的现场安装工作都应在卖方的技术指导下由买方完成。

在安装设备Erecting equipment-in-process

技术改造工程Technical innovation project

大修理工程General overhaul project

1605 在建工程减值准备Construction-in-process depreciation reserves

1701 固定资产清理Liquidation of fixed assets

1801 无形资产Intangible assets

专利权Patents

非专利技术Non-Patents

商标权Trademarks, Trade names

著作权Copyrights

土地使用权Tenure

商誉Goodwill

1805 无形资产减值准备Intangible Assets depreciation reserves

专利权减值准备Patent rights depreciation reserves

商标权减值准备trademark rights depreciation reserves

1815 未确认融资费用Unacknowledged financial charges

待处理财产损溢Wait deal assets loss or income

1901 长期待摊费用Long-term deferred and prepaid expenses

1911 待处理财产损溢Wait deal assets loss or income

191101待处理流动资产损溢Wait deal intangible assets loss or income

191102待处理固定资产损溢Wait deal fixed assets loss or income

二、负债类Liability

短期负债Current liability

2101 短期借款Short-term borrowing

2111 应付票据Notes payable

银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance

2121 应付账款Account payable

2131 预收账款Deposit received

2141 代销商品款Proxy sale goods revenue

2151 应付工资Accrued wages

2153 应付福利费Accrued welfarism

2161 应付股利Dividends payable

2171 应交税金Tax payable

217101 应交增值税value added tax payable

21710101 进项税额Withholdings on VA T

21710102 已交税金Paying tax

21710103 转出未交增值税Unpaid V AT changeover

21710104 减免税款Tax deduction

21710105 销项税额Substituted money on V AT

21710106 出口退税Tax reimbursement for export

21710107 进项税额转出Changeover withholdings on V AT

21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid V AT changeover

21710110 未交增值税Unpaid V A T

217102 应交营业税Business tax payable

217103 应交消费税Consumption tax payable

217104 应交资源税Resources tax payable

217105 应交所得税Income tax payable

217106 应交土地增值税Increment tax on land value payable

217107 应交城市维护建设税Tax for maintaining and building cities payable

217108 应交房产税Housing property tax payable

217109 应交土地使用税Tenure tax payable

217110 应交车船使用税V ehicle and vessel usage license plate

tax(VVULPT) payable

217111 应交个人所得税Personal income tax payable

2176 其他应交款Other fund in conformity with paying

2181 其他应付款Other payables

2191 预提费用Drawing expense in advance

其他负债Other liabilities

2201 待转资产价值Pending changerover assets value

2211 预计负债Anticipation liabilities

长期负债Long-term Liabilities

2301 长期借款Long-term loans

一年内到期的长期借款Long-term loans due within one year

一年后到期的长期借款Long-term loans due over one year

2311 应付债券Bonds payable

231101 债券面值Face value, Par value

231102 债券溢价Premium on bonds

231103 债券折价Discount on bonds

231104 应计利息Accrued interest

2321 长期应付款Long-term account payable

应付融资租赁款Accrued financial lease outlay

一年内到期的长期应付Long-term account payable due within one year

一年后到期的长期应付Long-term account payable over one year

2331 专项应付款Special payable

一年内到期的专项应付Long-term special payable due within one year

一年后到期的专项应付Long-term special payable over one year

2341 递延税款Deferral taxes

三、所有者权益类OWNERS' EQUITY

资本Capita

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本Paid-up capital

实收股本Paid-up stock

3103 已归还投资Investment Returned

公积

3111 资本公积Capital reserve

311101 资本(或股本)溢价Capital(or Stock) premium

311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves

311105 拨款转入Allocate sums changeover in

311106 外币资本折算差额Foreign currency capital

311107 其他资本公积Other capital reserve

3121 盈余公积Surplus reserves

312101 法定盈余公积Legal surplus

312102 任意盈余公积Free surplus reserves

312103 法定公益金Legal public welfare fund

312104 储备基金Reserve fund

312105 企业发展基金Enterprise expansion fund

312106 利润归还投资Profits capitalized on return of investment

利润Profits

3131 本年利润Current year profits

3141 利润分配Profit distribution

314101 其他转入Other chengeover in

314102 提取法定盈余公积Withdrawal legal surplus

314103 提取法定公益金Withdrawal legal public welfare funds

314104 提取储备基金Withdrawal reserve fund

314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund

314107 利润归还投资Profits capitalized on return of investment

314108 应付优先股股利Preferred Stock dividends payable

314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable

314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)

314115 未分配利润Undistributed profit

四、成本类Cost

4101 生产成本Cost of manufacture

410101 基本生产成本Base cost of manufacture 410102 辅助生产成本Auxiliary cost of manufacture 4105 制造费用Manufacturing overhead

材料费Materials

管理人员工资Executive Salaries

奖金Wages

退职金Retirement allowance

补贴Bonus

外保劳务费Outsourcing fee

福利费Employee benefits/welfare

会议费Conference

加班餐费Special duties

市内交通费Business traveling

通讯费Correspondence

电话费Correspondence

水电取暖费Water and Steam

税费Taxes and dues

租赁费Rent

管理费Maintenance

车辆维护费Vehicles maintenance

油料费Vehicles maintenance

培训费Education and training

接待费Entertainment

图书、印刷费Books and printing

运费Transportation

保险费Insurance premium

支付手续费Commission

杂费Sundry charges

折旧费Depreciation expense

机物料消耗Article of consumption

劳动保护费Labor protection fees

季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs

五、损益类Profit and loss

收入Income

业务收入OPERATING INCOME

5101 主营业务收入Prime operating revenue

产品销售收入Sales revenue

服务收入Service revenue

5102 其他业务收入Other operating revenue

材料销售Sales materials

代购代售

包装物出租Wrappage lease

出让资产使用权收入Remise right of assets revenue

返还所得税Reimbursement of income tax

其他收入Other revenue

5201 投资收益Investment income

短期投资收益Current investment income

长期投资收益Long-term investment income

计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue

国家扶持补贴收入Subsidize revenue from country

其他补贴收入Other subsidize revenue

5301 营业外收入NON-OPERA TING INCOME

非货币性交易收益Non-cash deal income

现金溢余Cash overage

处置固定资产净收益Net income on disposal of fixed assets

出售无形资产收益Income on sales of intangible assets

固定资产盘盈Fixed assets inventory profit

罚款净收入Net amercement income

支出Outlay

业务支出Revenue charges

5401 主营业务成本Operating costs

产品销售成本Cost of goods sold

服务成本Cost of service

5402 主营业务税金及附加Tax and associate charge

营业税Sales tax

消费税Consumption tax

城市维护建设税Tax for maintaining and building cities

资源税Resources tax

土地增值税Increment tax on land value

5405 其他业务支出Other business expense

销售其他材料成本Other cost of material sale

其他劳务成本Other cost of service

其他业务税金及附加费Other tax and associate charge

费用Expenses

5501 营业费用Operating expenses

代销手续费Consignment commission charge

运杂费Transportation

保险费Insurance premium

展览费Exhibition fees

广告费Advertising fees

5502 管理费用Administrative expenses

职工工资Staff Salaries

修理费Repair charge

低值易耗摊销Article of consumption

办公费Office allowance

差旅费Travelling expense

工会经费Labour union expenditure

研究与开发费Research and development expense

福利费Employee benefits/welfare

职工教育经费Personnel education

待业保险费Unemployment insurance

劳动保险费Labour insurance

医疗保险费Medical insurance

会议费Conference

聘请中介机构费Intermediary organs

咨询费Consult fees

诉讼费Legal cost

业务招待费Business entertainment

技术转让费Technology transfer fees

矿产资源补偿费Mineral resources compensation fees

排污费Pollution discharge fees

房产税Housing property tax

车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax

印花税Stamp tax

5503 财务费用Finance charge

利息支出Interest exchange

汇兑损失Foreign exchange loss

各项手续费Charge for trouble

各项专门借款费用Special-borrowing cost

5601 营业外支出Nonbusiness expenditure

捐赠支出Donation outlay

减值准备金Depreciation reserves

非常损失Extraordinary loss

处理固定资产净损失Net loss on disposal of fixed assets

出售无形资产损失Loss on sales of intangible assets

固定资产盘亏Fixed assets inventory loss

债务重组损失Loss on arrangement

罚款支出Amercement outlay

5701 所得税Income tax

以前年度损益调整Prior year income adjustment

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parade n.游行；检阅vi.游行paradise n.伊甸乐园；天堂paragraph n.(文章的)段，节parallel a.平行的；相同的parcel n.包裹，小包，邮包pardon n.原谅；赦免vt.原谅parent n.父亲，母亲，双亲 park n.公园；停车场 parliament n.议会，国会 part n.一部分；零件；本份partial a.部分的；不公平的partially ad.部分地 participate vi.参与，参加；分享particle n.粒子，微粒 particular a.特殊的；特定的particularly ad.特别，尤其，格外partly ad.部分地，不完全地partner n.伙伴；搭挡；配偶party n.党，党派；聚会 pass vt.经过；通过；度过passage n.通过；通路，通道passenger n.乘客，旅客，过路人

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商务英语词汇大全analysis n.分析，分析结果的报告 abroad adv.在国外，出国，广泛流传analyst n.分析家，化验员 absenee n.缺席，离开annual adj.每年的，按年度计算的 absent adj. 不在，不参与annual general meeting （AGM ）股东年会 absenteeism n.（经常性）旷工，旷职an ticipate v.期望 absorb v.吸收，减轻（困难等）作用或影响an ticipated adj.期待的 abstract n.摘要appeal n.吸引力 access n.接近（或进入）的机apply v.申请，请求；应用，运用会，享用权v.获得使用计算机数据库applica nt n.申请人的权利application n. 申请，施用，实施accommodatio n n. 设施，住宿appo in tee n. 被任命人 accountn. 会计账目appraisal n. 估量，估价 acco untancy n.会计工作appreciate v. 赏识，体谅，增值 acco untant n. 会计appropriate v.拨出（款项） accounts n. 往来账目approve v. 赞成，冋意，批准 account for 解释，说明aptitude n. 天资，才能 acco unt executive n. （广告公司）客户经理arbitrage n.套 accruals n. 增值，应计arbitrati on n. 仲裁 achieve v.获得或达到，实现，完成arrears n.欠账 acknowledge v.承认，告知已收到（某物），assemble v. 收集，集合承认某人assembly line n. 装配线，流水作业线 acquire v. 获得，得到assess v.评定，估价 acquisition n.收购，被收购的公司或股份asset n.资产 acting adj.代理的curre nt asset n. 流动资产 activity n.业务类型fixed asset n. 固定资产 actual adj.实在的，实际的，确实的frozen asset n. 冻结资产 adapt v.修改，适应intan gible assets n. 无形资产 adjust v.整理，使适应liquid assets n. 速动资产 adm ini strati on 实施，经营，彳亍政tan gible assets n. 有形资产 administer v.管理，实施assist v.援助，协助，出席 adopt v.采纳，批准，挑选某人作候选人audit n.查账，审计 advertise v.公布，做广告automate v.使某事物自动操作 ad n.做广告，登广告average n.平均，平均水准 advertisement n. 出公告，做广告aware ness n. 意识；警觉 advertis ing n.广告业backing n.财务支持，赞助 after-sales service n. 售后服务backha nder n.贿赂 agenda n.议事日程backlog n.积压（工作或订货） age nt n.代理人，经纪人bad debt死账（无法收回的欠款） allocate v.分配，配给balanee n.收支差额，余额 amalgamation n.合并，重组bala nee of payme nts n. 贸易支付差额ambition n.强烈的欲望，野心bala nee sheet n. 资产负债表 amortize v.摊还ban krupt adj. 破产的 analyze v.分析，研究ban kruptcy n. 破产

自动化专业英语词汇大全

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商务英语词汇大全(BEC词汇打印版)02

商务英语词汇大全 (B E C词汇打印版)02 -CAL-FENGHAI.-(YICAI)-Company One1

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