會(huì)計(jì)報(bào)表英文詞匯.doc

會(huì)計(jì)報(bào)表英文詞匯 (2007/03/13 09:44)一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashiers cheque 100903 銀行匯票 Bank draft 100904 信用卡 Credit card 100905 信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫(kù)存商品 Finished goods 1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權(quán)投資 Other investment on stocks 1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 140201 債券投資 Investment on bonds 140202 其他債權(quán)投資 Other investment on bonds 1421 長(zhǎng)期投資減值準(zhǔn)備 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 Bcreditors rights investment depreciation reserves 1431 委托貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計(jì)折舊 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 depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 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 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 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 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) 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 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 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 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 Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 value added tax payable 21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT 21710102 已交稅金 Paying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 21710104 減免稅款 Tax deduction 21710105 銷項(xiàng)稅額 Substituted money on VAT 21710106 出口退稅 Tax reimbursement 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 Export deduct domestic sales goods tax 21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 21710110 未交增值稅 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 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 Owners equity 合伙企業(yè) Partnership 正現(xiàn)金流量 Positive cash flow 留存利潤(rùn) 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 proprietorship 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 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 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 issuance 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 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 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 definitional 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 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 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 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 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 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 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 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 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 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 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 acceptance 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 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 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 action 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 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 consequences 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 of 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 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 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 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 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 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 authorized 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 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 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)格平均指數(shù) averages 可避免成本 avoidable cost 1 資產(chǎn) assets 11 12 流動(dòng)資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 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 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 短期投資 short-term investment 1121 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 and 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 to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 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 uncollec- tible accounts- notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 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 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivab