中英文常用財(cái)務(wù)詞匯對(duì)照表

1、中中英英文文常常用用財(cái)財(cái)務(wù)務(wù)詞詞匯匯對(duì)對(duì)照照表表英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Accelerated depreciation加速折舊法Average-weighted cost method加權(quán)平均成本法Accrued payroll應(yīng)付工資Bad debt壞賬Accrued expenses預(yù)提費(fèi)用Balance sheet資產(chǎn)負(fù)債表Account報(bào)表或賬目、賬戶Bank overdraft銀行透支Accounting會(huì)計(jì)Book value賬面價(jià)值A(chǔ)ccounting concepts會(huì)計(jì)基礎(chǔ)概念Bookkeeping簿記Accounting p

2、olicies會(huì)計(jì)政策Buildings房屋Accounting principles會(huì)計(jì)原則Capital 資本Accounting standards會(huì)計(jì)標(biāo)準(zhǔn)Capital Gain (loss)資產(chǎn)溢價(jià) （不足）Accounts payable (suppliers)應(yīng)付賬款Capitalised interest利息資產(chǎn)化Accounts receivable (U.S)應(yīng)收賬款Capital surplus資本公積Accrual accounting權(quán)責(zé)發(fā)生制cash on hand現(xiàn)金Accumulated depreciation積累折舊cash in bank銀行存款A(yù)cqui

3、sition購(gòu)買Cash flow現(xiàn)金流量Advances to suppliers預(yù)付賬款Cash flow statement現(xiàn)金流量表Advances from customers預(yù)收賬款Certified public accountant注冊(cè)公共會(huì)計(jì)師Additional paid in capital發(fā)關(guān)于股票的溢價(jià)Common stock(ordinary shares)普通股票Administrative expenses行政費(fèi)用Commercial paper商業(yè)承兌票據(jù)Affiliated companies子公司Consolidated合并Allowance for do

4、ubtful accounts (bad debts)壞帳準(zhǔn)備金Contingent liability風(fēng)險(xiǎn)與費(fèi)用準(zhǔn)備金Amortization貶值Convertible debentures可轉(zhuǎn)換債券Annual report年度報(bào)告Construction in progress在建工程Appreciation增值Cost成本Articles of association章程Cost accounting成本會(huì)計(jì)Assets資產(chǎn)Cost of goods sold產(chǎn)品銷售成本Assets turnover資產(chǎn)周轉(zhuǎn)率Cost of sales銷售費(fèi)用Associate關(guān)聯(lián)著Credit sa

5、les賒賬At equity等價(jià)Current asset流動(dòng)資產(chǎn)Audit opinion審計(jì)意見(jiàn)Current cost現(xiàn)行成本Auditors審計(jì)師Current liability流動(dòng)負(fù)債Average collection period應(yīng)收賬款周轉(zhuǎn)率Current ratio流動(dòng)比率英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Current year profits本年利潤(rùn)General and administrative expenses日常行政費(fèi)用Customers advance payment客戶預(yù)支款Good will商譽(yù)Declining b

6、alance余額遞減Goods商品Declining balance method余額遞減折舊法Gross margin (profit)毛利Deferred charges or expenses遞延費(fèi)用Gross profit主營(yíng)業(yè)務(wù)利潤(rùn)Deferred income taxes遞延費(fèi)用（所得稅）Governmental allowance補(bǔ)貼收入Depreciation折舊Historical cost歷史成本Depreciation rate折舊率Income收入Bankruptcy破產(chǎn)Income tax所得稅Bond債券Income statement(us)Profit and

7、loss Account(UI)損益表（利潤(rùn)表）Debentures payable應(yīng)付債券Insolvency無(wú)償債能力Deferred and prepaid expenses待攤費(fèi)用Intangible asset無(wú)形資產(chǎn)Deferred taxes debit遞延稅款貸項(xiàng)Interest expense(income)利息費(fèi)用（收入）Deferred taxes credit遞延稅款貸項(xiàng)Interest receivable應(yīng)收利息Direct costing直接成本法Inventories(us)Stocks(uk)存貨Dividend股利Inventory turnover存貨周轉(zhuǎn)

8、率Dividends payable應(yīng)付股利Investment grants投資補(bǔ)助金Double bookkeeping復(fù)式記賬法Investments投資Doubtful debts可疑債務(wù)Investments income投資收益Disposal of fixed assets固定資產(chǎn)清理Joint-venture合資企業(yè)Enterprise企業(yè)Journal日記賬Equities普通股票Land土地Extraordinary item特殊成分Land Buildings, property土地， 建筑物Fifo先進(jìn)先出法Liabilities負(fù)債Financial statemen

9、t analysis財(cái)務(wù)報(bào)表分析Lifo后進(jìn)先出法Finished goods成品Line of credit信用額度Fixed assets固定資產(chǎn)Loans(shot or long term)債務(wù)（短期或長(zhǎng)期）Fixed assets-cost固定資產(chǎn)原價(jià)Long-term Assets長(zhǎng)期資產(chǎn)Fixed costs固定成本Long-term account payable長(zhǎng)期應(yīng)付款Fixed costs-net value固定資產(chǎn)凈值Long term debt長(zhǎng)期債務(wù)Foreign currency translation外幣折算Long term liabilities長(zhǎng)期負(fù)債Fi

10、nancial expenses財(cái)務(wù)費(fèi)用Long term loans長(zhǎng)期借款英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Long term liabilities due within one year一年內(nèi)到期的長(zhǎng)期負(fù)債 Operating expenses營(yíng)業(yè)費(fèi)用Long term debt due within one year一年內(nèi)到期的長(zhǎng)期債務(wù) Operating income營(yíng)業(yè)利潤(rùn)Liabilities負(fù)債Other receivable其它應(yīng)收款Lifo后進(jìn)先出法Other assets其它資產(chǎn)Line of credit信用額度Other cur

11、rent assets其它流動(dòng)資產(chǎn)Loans(short or long term)債務(wù)（短期或長(zhǎng)期）Other current liabilities其它流動(dòng)負(fù)債Long-term Assets長(zhǎng)期資產(chǎn)Other deferred expenses長(zhǎng)期待攤費(fèi)用Long-term account payable長(zhǎng)期應(yīng)付款Other payable其它應(yīng)付款Long term debt 長(zhǎng)期債務(wù)Other operating profit其他業(yè)務(wù)利潤(rùn)Long term liabilities長(zhǎng)期負(fù)債Overhead expenses管理費(fèi)用Long term loans長(zhǎng)期借款Owners eq

12、uity所有者權(quán)益Long term debt due within one year一年內(nèi)到期的長(zhǎng)期債務(wù) Paid-in capital實(shí)收資本（或股本）Long term liabilities due within one year一年內(nèi)到期的長(zhǎng)期負(fù)債 Par value票面價(jià)值Long term investments長(zhǎng)期投資Parent company母公司Machinery and equipment機(jī)械設(shè)備Patents專利Marketable securities短期證券Pension liability退休準(zhǔn)備金Minority interests少數(shù)股東權(quán)益Plant an

13、d Equipment廠房和設(shè)備Net income(loss)凈利潤(rùn)（虧損）Preferred stock優(yōu)先股Net Profit of Loss for the Period本期經(jīng)收益Preoperating expenses創(chuàng)建費(fèi)Net sales凈營(yíng)業(yè)額Prepaid expenses預(yù)支費(fèi)用（至少一年）Non marketable securities不上市證券Profit利潤(rùn)Notes receivable應(yīng)收票據(jù)Provision for income tax付稅準(zhǔn)備金Notes to financial statements會(huì)計(jì)報(bào)表注釋Prudence謹(jǐn)慎Notes paya

14、ble應(yīng)付票據(jù)Quick assets速動(dòng)資產(chǎn)Non-operating income營(yíng)業(yè)外收入Leasehold rights租賃權(quán)Non-operating expenses營(yíng)業(yè)外支出Ledger分類賬Objectivity客觀性Rate of exchange匯率Operating profit營(yíng)業(yè)利潤(rùn)Raw materials原材料Operating ratios營(yíng)業(yè)周轉(zhuǎn)率Reserves儲(chǔ)備金Operating cost主營(yíng)業(yè)務(wù)成本Residual value殘值Operating tax主營(yíng)業(yè)務(wù)稅金及附加Retained earnings(us)Reserve或Retained p

15、rofit留存收益（留存利潤(rùn)）英英文文 （ 美美、英英 ）中中文文英英文文 （ 美美、英英 ）中中文文Return on investment投資收益回收率Tax liability應(yīng)納稅金Revenue收入Taxes稅款Sales taxes營(yíng)業(yè)稅Taxes payable應(yīng)交稅金Sales turnover營(yíng)業(yè)額Time deposit押金Security證券To capitalize資本化Selling expenses銷售費(fèi)用Trademarks商標(biāo)Shareholder股東Treasury stock公司自由股Shareholders Equity股東擁有的資產(chǎn)凈值Turnover(UK.)Sales(UK.)銷售Shares股票Unissued sha