会计词典(中英文对照)
a basket of currencies
一揽子货币,一篮子货币
A/C payee only
只可转帐
abacus
算盘
abandoned property
废弃财产abandoned property option
财产废弃选择权abandonment charge
报废支出,废弃费用abandonment option
放弃选择权abandonment value 废弃价值abatement claim
减价要求
ABC inventory system
ABC存货制度ability to bear criterion
承受能力,承受能力标准
abnormal cost
非正常成本
abnormal
depreciation
非正常折旧
abnormal exchange
非正常交易,非正常
行市
abnormal gain
非正常收益
abnormal item
例外项目,特殊项目,
非正常项目
abnormal loss
非正常损失
abnormal profit
非正常利润
abnormal rate of
return
非正常投资回报率
abnormal return
非正常报酬
abnormal risk
非正常风险
abnormal spoilage
非正常毁损
abnormal waste
非正常损耗
above par
高于面值
above-the-line
经常项目,线上项目
[损益表]
above-the-line
expenditure
经常项目支出,线上
项目支出[损益表]
above-the-line
receipt
经常预算收入,线上
项目收入[损益表]
absence rate
缺勤率
absenteeism rate
缺勤率
absolute
acceptance
无条件承兑
absolute
assignment
无条件转让
absolute bond
无附加条件债券
absolute contract
无附加条件合同
absolute cover
绝对保险范围
absolute discharge
无条件豁免,无条件
解除债务
absolute
endorsement
无条件背书
absolute error
绝对误差
absolute fixed cost
固定成本,绝对固定
成本
absolute fixed peg
system
绝对联系汇率制
absolute
inheritance
绝对继承权
absolute liability
绝对赔偿责任
absolute ownership
绝对所有权
absolute par
固定票面价,不变票
面价
absolute quota
绝对配额
absolute
subscription
确定条件的募集
absolute title
绝对产权
absolute total loss
实际全损
absolute value
error
绝对值误差
absorbed burden
已分配费用,已分摊
费用
absorbed cost
已吸收成本,已分摊
成本
absorbed expense
已分配费用,已分摊
费用
absorbed
overheads
已分配经常费用,已
分摊经常费用
absorption
分配,分摊,吸收
absorption account
分摊账户,计价账户
absorption costing
分摊成本法,吸收成
本法
absorption pricing
分摊法定价
absorption rate
分配率,分摊率,吸收
率
abstract of account
账户概要,账户摘要
abstract of posting
过账分录表
abstract of title
产权证明,产权说明
书
abstracts
概要,摘要
accelerated debt
maturity
提前还债期限
accelerating
premium
累进奖金
acceptability test
可接受性测试
acceptable audit
risk
可接受审计风险
acceptable quality
level
可接受质量水平
acceptance
承兑,认付
acceptance
payable
应付承兑票据
acceptance
agreement
承兑契约
精心整理,用心做精品2
acceptance and guarantee
承诺与保证acceptance bank
承兑银行acceptance by intervention
参与承兑,参加承兑acceptance certificate
验收证明acceptance charge 承兑费acceptance commission
承兑手续费,承兑佣金
acceptance condition
承兑条件acceptance credit 承兑信用acceptance declaration
承兑申报单acceptance fee
承兑手续费acceptance for honour
代承兑,信用担保承兑
acceptance house
承兑银行,承兑所
acceptance in
blank
空白承兑
acceptance
inspection
验收
acceptance letter of
credit
承兑信用证
acceptance line
银行承兑限额
acceptance market
票据市场,票据贴现
市场
acceptance
maturity
承兑票据到期日
acceptance
maturity record
承兑汇票到期记录
acceptance of
engagement
接受委托
acceptance period
承付期
acceptance
receivable
应收承兑票据
acceptance register
承兑票据登记簿
acceptance testing
验收测试,验收检查
accepted bill
已承兑汇票
accepted bond
已承兑债券
accepted draft
已承兑汇票
accepting bank
承兑银行
accepting house
承兑机构,承兑银行
accepting rate of
exchange
外汇承兑率
acceptor
承兑人[银行],接受
人[契约]
access
存取
access capability
存取能力
access control
存取控制
access control
verification
存取控制验证
access cycle
存取周期
access routine
存取程序
access value
存取值
accession
财产自然增益
accession tax
财产增益税
accessor
存取器
accessory contract
附带合同,附带合约
accessory product
副产品
accessory risk
附加险
accident and health
plan
意外和健康保障计
划
accident death
benefit
意外死亡赔偿金,工
伤死亡抚恤金
accident insurance
意外事故险,意外险
accommodating
bank
通融银行
accommodation
allowance
住宿津贴
accommodation bill
通融票据
accommodation
draft
通融汇票
accommodation
endorsement
通融背书
accommodation
endorser
通融票据背书人
accommodation
kite
空头支票,欠单
accommodation
note
通融票据
accommodation
parties
通融票据关系人
accommodation
purchase
优惠采购
accommodation
risk
通融险
accommodator
资金融通者,贷款人
accord and
satisfaction
和解和清偿,应允和
清偿
account
账户,会计科目
account analysis
账户分析
account analysis
approach
账户分析法
account balance
账户余额
account chart
会计科目表
account
classification
账户分类
account closing
method
账结法
account closing
procedure
结账程序,结账手续
account code
账户编号,会计科目
编号
account days
精心整理,用心做精品3
放账日期
account distribution 账户分配
account due
到期账款
account executive 客户主管
account flow chart 账户流程图account form
账户格式,账户式account form balance sheet
账户式资产负债表account in arrear
积欠账目
account in dispute 有争议账目account in transit
未达账项,在途账account in trust
信托账户
account note
会计科目单,账目单account number
账号,账户编号account of the exchequer
国库账
account paid 付讫
account payable
master file
应付账款主档案
account payee
收款人账户
account receivable
programme
收账程序
account sales
承销清单,销售清单
account settled
结算,已结清账目
account title
会计科目,账户名称
account transfer
转账科目
account transfer
memo
转账通知单
accountability
经管责任,问责性
accountability
approach
经管责任观,受托责
任观
accountability unit
责任单位
accountable person
责任人
accountancy
会计学,会计业务
accountancy
service
会计事务,会计服务
accountant
会计人员,会计师
accountant general
总会计师,会计长
accountant in
charge
会计主管,主办会计
accountant's
certificate
会计师证明书
accountant's fee
会计师费
accountant's
handbook
会计师手册
accountant's report
会计师报告
accountant's
responsibility
会计师职责
accounting
会计
accounting activity
会计工作,会计业务
accounting
adjustment
账务调整
accounting affairs
会计事务
accounting
alternatives
备选会计方法
accounting
approach
会计方法
accounting
archives
会计档案
accounting
assumption
会计假设
accounting base
会计基础
accounting based
on shift
分班核算
accounting based
on task
单项任务核算
accounting beta
会计贝他系数,会计
β系数
accounting book
会计账簿,会计账册
accounting by
counter
柜组核算
accounting centre
核算中心
accounting
changes
会计变更
accounting check
会计检查,会计稽核,
会计校验
accounting choice
会计选择
accounting clerk
记账员,会计员
accounting code
会计法规,会计条例
accounting concept
会计概念,会计观念
accounting
consultancy
会计咨询
accounting control
会计控制,会计管理
accounting
convention
会计惯例
accounting cost
会计成本,会计费用
accounting criteria
会计标准
accounting cycle
会计循环
accounting data
会计资料
accounting decision
会计决策
accounting
department
会计部,会计处,会计
科
accounting
disclosure
会计披露,会计揭示
accounting display
board
核算牌,核算板
accounting division
会计部门
accounting doctrine
会计学说,会计信条
accounting
document
会计凭证,会计文件
accounting element
会计要素
accounting entity
会计实体,会计主体,
会计单位
accounting entry
会计分录
精心整理,用心做精品4
accounting equation
会计等式accounting error
会计差错accounting estimate
会计估计accounting ethics 会计职业道德,会计专业道德accounting event
会计事项accounting evidence
会计凭证accounting evolution
会计演进,会计演变accounting expertise
会计专长accounting field
会计界,会计领域accounting file
会计档案accounting firm
会计师事务所,会计公司
accounting for income tax
所得税会计
accounting for
inventory
存货会计
accounting for joint
venture
合资企业会计,合营
会计
accounting for
merger
合并会计
accounting formula
会计公式
accounting function
会计职能,会计功能
accounting
glossary
会计词汇
accounting graph
会计图表,核算图表
accounting
guidelines
会计指南,会计指引
accounting
historiography
会计学史,会计史
accounting income
会计收益,账面收益
accounting indices
会计指标,核算指标
accounting
information
会计信息,会计资讯
accounting item
账项,账目
accounting
language
会计语言
accounting law
会计法
accounting
legislation
会计立法
accounting
literature
会计文献,会计学文
献
accounting loss
会计损失
accounting manual
会计手册,会计工作
守则
accounting
measurement
会计计量
accounting
mechanism
会计机制
accounting method
会计方法
accounting model
会计模式
accounting
objective
会计目标
accounting officer
会计主任,会计主管
accounting
organisation
会计组织
accounting period
会计期间,会计报告
期
accounting
personnel
会计人员
accounting
philosophy
会计哲学
accounting policy
会计政策
accounting policy
change
会计政策变更
accounting
postulate
会计假设,会计假定
accounting practice
会计实务,会计惯例,
会计师事务所
accounting
principles
会计原则,会计原理
accounting
procedure
会计程序
accounting process
会计处理程序,会计
过程
accounting
profession
会计职业,会计专业,
会计行业
accounting profit
会计利润
accounting
programme
记账程序
accounting rate of
return
会计报酬率
accounting ratio
会计比率,财务比率
accounting record
会计记录,会计簿籍
accounting
reference date
会计参照日
accounting
reference period
会计参照期间
accounting reform
会计改革
accounting
regulation
会计法规,会计规范
accounting report
会计报告,会计报表
accounting
representation
会计反映
accounting
responsibility
会计责任
accounting routine
会计程序
accounting rule
会计规则
accounting service
会计服务
accounting
software
会计软件
accounting
software package
会计软件包
accounting staff
会计工作人员
accounting
精心整理,用心做精品5
statement
会计报表accounting supervision
会计监督accounting system 会计制度,会计系统accounting technique
会计技术accounting tems
会计术语accounting terminology
会计名词,会计术语accounting theory 会计理论accounting thoughts
会计思想accounting treatment
会计处理accounting trend
会计趋势,会计动态accounting unit
会计单位,账务处理单位
accounting valuation 会计计价,会计估价
accounting voucher
记账凭证
accounting work
会计业务,会计工作
accounting year
会计年度
accounts payable
应付账款
accounts payable
ledger
应付账款总账,应付
账款分类账
accounts payable
period
应付账款期
accounts payable
register
应付账款登记簿
accounts prepaid
预付账款,预付货款
accounts
receivable
应收账款
accounts
receivable ledger
应收账款总账,应收
账款分类账
accounts
receivable period
应收账款期
accounts
receivable turnover
应收账款周转率
accreditation
评审
accredited party
授信买方
accreditee
信用证接受人,信用
证受益人
accrediting party
信用证开立方
accreditor
信用证申请人
accretion of capital
资本增值
accrual accounting
权责发生制会计,应
计制会计
accrual accounting
model
应计会计模式
accrual basis
权责发生制,应计制
accrual concept
权责发生概念,应计
概念
accrual date
应收应付日期,应计
日期
accruals
应计项目
accrued asset
应计资产
accrued basic
wage
应计基本工资
accrued bonus
应计奖金
accrued
depreciation
应计折旧
accrued dividend
应计股利
accrued expense
应计费用
accrued income
应计收益
accrued interest
payable
应计未付利息
accrued interest
receivable
应计未收利息
accrued item
应计项目
accrued liability
应计负债
accrued loss
应计损失
accrued payable
应计未付款项
accrued payroll
应计未付工资
accrued pension
cost
应计养老金成本
accrued profit
应计利润
accrued
receivables
应计未收款项
accrued rent
应计租金
accrued revenue
应计收入
accrued tax
应计税款,应付税款
accrued wage
应计未付工资
accumuated
dividend
累计股利
accumulated
amortisation
累计摊销,累积摊销
accumulated
apportionment
累计分配,累积分配
accumulated cost
累计成本,累积成本
accumulated deficit
累计亏损,累积亏损
accumulated
depletion
累计折耗,累积折耗
accumulated
depreciation
累计折旧;累积折旧
accumulated
earnings
累计收益
accumulated error
累计误差
accumulated fund
累积基金
accumulated
income
累计收益
accumulated profit
累计利润
精心整理,用心做精品6
B Share
B股
baby bond
小额债券
back charge
决算后费用
back duty
欠税,补缴税款
back freight
退货运费
back money
拖欠款;逾期未付款back order
缺货;延期交货
back order memo 延期交货通知书back pay
欠薪
back rent
欠租
back salary
欠薪
back-door financing 秘密融资;后门融资back-door listing
借壳上市
backed bond
担保债券
backlog
积压back-to-back credit
相对信用;转接式信
用;背对背信用
back-to-back loan
易币贷款
backtrack search
追踪查找
back-up
后备;后援
back-up copy
副本
back-up diskette
后备软盘
backward
integration
反向兼并
backward
supervision
反向监控
backward tracing
反向追踪
backwardation
延期交割费
bad and doubtful
loans
呆滞及不良贷款
bad asset
不良资产;呆滞资产
bad buy
赔本买卖
bad claim
不良债权
bad debt
坏账
bad debt expense
坏账费用
bad debt insurance
坏账保险
bad debt loss
坏账损失
bad debt provision
坏账准备
bad debt ratio
坏账比率
bad debt recovery
坏账收回
bad debt write-off
坏账冲销
bad debts
recovered account
坏账收回账户
bad loan
不良贷款
bad title
失效产权;无效所有
权
badges of trade
交易标志
bail bond
保释担保;保释担保
书
bailee
受托人
bailer
寄托人;委托人
bailment
财务委托
bailment of goods
受托保管货品
bailout method
投资残值计算法
bailout payback
method
投资残值回收期计
算法
bailout period
委托期
balance
余额;结余;结存
bear
抛空投机;空投;卖空
bear account
空头账户(指在证券
交易所做空头)
bear and bull
买空卖空
bear bond
看跌债券;熊债券
bear campaign
抛空风
bear clique
空头集团
bear compaign
卖空风潮;压价风潮
bear covering
补空
bear drive
卖空潮
bear market
市价疲软
bear operation
卖空行为
bid deposit
投标押金
bid guarantee
投标担保;承包担保
bid price
投标价格
bid rate
投标价
bilateral agreement
双边协议
bilateral arbitrage
双边套汇
bilateral assistance
双边援助
bill broker
票据经纪人
bill clearing
票据清算
bill collection
票据托收
bill of estimate
估价单
bill of exchange
汇票
bill of export or
import
货物进出口报单
black figure
余额
black market
黑市
blank account book
空白账簿
blank credit
空白信用汇票
blank invoice
空白发票
blank receipt
空白收据
blind trust
隐蔽信托
block allocation
整笔拨款
blue-chip
corporation
蓝筹公司
board lot
手
精心整理,用心做精品7
新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable
财会常见名词英汉对照表 (1)会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle
完整英文版资产负债表、利润表及现金流量表来源:冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中:原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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: 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产(长期待摊费用)Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '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 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 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 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 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 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 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
会计报表术语中英文对照 一、损益表INCOME STA TEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/(费用)
1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?
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 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
A: A share A股;甲类股份 abatement of tax 减税;减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出;经常预算支出above-the-line receipt 线上项目收入;经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值;绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本;已分摊成本 absorption 吸收;分摊;合并 absorption rate 吸收率;摊配率;分摊率 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 acceptable rate 适当利率;适当汇率 acceptance agreement 承兑协议 acceptance for honour 参加承兑 acceptor 承兑人;接受人;受票人 acceptor for honour 参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融;贷款 accommodation bill 通融票据;空头票据 accommodation party 汇票代发人 account balance 帐户余额;帐户结余 account book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目 account payable 应付帐款 account payee only [A/C payee only] 只可转帐;存入收款人帐户account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单;帐单;会计财务报表
资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets
资产 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials
固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
1 资产 assets? 11~ 12 流动资产 current assets? 111 现金及约当现金 cash and cash equivalents? 1111 库存现金 cash on hand? 1112 零用金/周转金 petty cash/revolving funds? 1113 银行存款 cash in banks0 g 1116 在途现金 cash in transit? 1117 约当现金 cash equivalents? 1118 其它现金及约当现金 other cash and cash equivalents? 112 短期投资 short-term investment? 1121 短期投资 -股票 short-term investments - stock? 1122 短期投资 -短期票券 short-term investments - short-term notes and bills? 1123 短期投资 -政府债券 short-term investments - government bonds? 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates? 1125 短期投资 -公司债 short-term investments - corporate bonds? 1128 短期投资 -其它 short-term investments - other? 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market?113 应收票据 notes receivable? 1131 应收票据 notes receivable? 1132 应收票据贴现 discounted notes receivable? 1137 应收票据 -关系人 notes receivable - related parties? 1138 其它应收票据 other notes receivable? 1139 备抵呆帐-应收票据 allowance for uncollec- tible accounts- notes receivable?114 应收帐款 accounts receivable? 1141 应收帐款 accounts receivable? 1142 应收分期帐款 installment accounts receivable? 1147 应收帐款 -关系人 accounts receivable - related parties? 1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable?118 其它应收款 other receivables? 1181 应收出售远汇款 forward exchange contract receivable? 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies?1183 买卖远汇折价 discount on forward ex-change contract? 1184 应收收益 earned revenue receivable? 1185 应收退税款 income tax refund receivable? 1187 其它应收款 - 关系人 other receivables - related parties? 1188 其它应收款 - 其它 other receivables - other? 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables?121~122 存货 inventories? 1211 商品存货 merchandise inventory? 1212 寄销商品 consigned goods? 1213 在途商品 goods in transit? 1219 备抵存货跌价损失 allowance for reduction of inventory to market? 1221 制成品 finished goods? 1222 寄销制成品 consigned finished goods?
精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?
Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计酬劳率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政治理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
会计科目英文对照表 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
会计科目中英文对照表 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T ax payable '217101 应交增值税value added tax payable '21710101 进项税额Withholdings on VAT '21710102 已交税金Paying tax '21710103 转出未交增值税Unpaid VAT changeover '21710104 减免税款T ax deduction '21710105 销项税额Substituted money on VAT '21710106 出口退税T ax reimbursement for export '21710107 进项税额转出Changeover withnoldings on VAT '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 VAT changeover '21710110 未交增值税Unpaid VAT '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Vehicle 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