會計常用詞匯漢譯英

1、會計常用詞匯漢譯英accountant genaral 會計主任account balancde 結平的帳戶account bill 帳單account books 帳account classification 帳戶分類account current 往來帳account form of balance sheet 帳戶式資產負債表account form of profit and loss statement 帳戶式損益表account payable 應付帳款account receivable 應收帳款account of payments 支出表account of receipt

2、s 收入表account title 帳戶名稱，會計科目accounting year 或financial year 會計年度accounts payable ledger 應付款分類帳Accounting period（會計期間）are related to specifictime periods ，typically one year（通常是一年）資產負債表：balance sheet 可以不大寫b利潤表： income statements （or statements of income）利潤分配表：retained earnings現(xiàn)金流量表：cash flows1，部門的稱謂市

3、場部Marketing銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）客戶服務Customer Service ，例如客服員叫CSR，R for representative人事部 Human Resource行政部 Admin.財務部 Finance & Accounting產品供應 Product Supply，例如產品調度員叫P SPlanner2，人員的稱謂助理 Assistant秘書 secretary前臺接待小姐 Receptionist文員 clerk ，如會計文員為Accounting Clerk主任supervisor

4、經理Manager總經理 GM，General Manager入場費admission運費freight小費tip學費tuition價格，代價charge制造費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內交通費 Business traveling通訊費 Correspo

5、ndence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓費 Education and training接待費 Entertainment圖書、印刷費 Books and printing運費 Transpotation保險費 Insurance premium支付手續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense機物料

6、消耗 Article of consumption勞動保護費 Labor protection fees總監(jiān)Director總會計師 Finance Controller高級 Senior 如高級經理為Senior Manager營業(yè)費用 Operating expenses代銷手續(xù)費 Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費 Exhibition fees廣告費 Advertising fees管理費用 Adminisstrative expenses職工工資 Staff Salaries修理

7、費 Repair charge低值易耗攤銷 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經費 Labour union expenditure研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance會議費 Coferemce聘請中介機

8、構費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業(yè)務招待費 Business entertainment技術轉讓費 Technology transfer fees礦產資源補償費 Mineral resources compensation fees排污費 Pollution discharge fees房產稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）土地使用稅 Tenure tax印花稅 Stamp tax財務費用 Finan

9、ce charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Special-borrowing cost帳目名詞一、 資產類 Assets流動資產 Current assets貨幣資金 Cash and cash equivalents現(xiàn)金 Cash銀行存款 Cash in bank其他貨幣資金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier''s cheque銀行

10、匯票 Bank draft信用卡 Credit card信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investments股票 Short-term investments - stock債券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投資跌價準備 Short-term investments falling

11、 price reserves應收款 Account receivable應收票據 Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應收股利 Dividend receivable應收利息 Interest receivable應收賬款 Account receivable其他應收款 Other notes receivable壞賬準備 Bad debt reserves預付賬款 Advance money應收補貼款 Cover deficit by state subsidies of receivable庫存資產 In

12、ventories物資采購 Supplies purchasing原材料 Raw materials包裝物 Wrappage低值易耗品 Low-value consumption goods材料成本差異 Materials cost variance自制半成品 Semi-Finished goods庫存商品 Finished goods商品進銷差價 Differences between purchasing and selling price委托加工物資 Work in process - outsourced委托代銷商品 Trust to and sell the goods on a c

13、ommission basis受托代銷商品 Commissioned and sell the goods on a commission basis存貨跌價準備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費用 Deferred and prepaid expenses長期投資 Long-term investment長期股權投資 Long-term investment on stocks股票投資 Investment on stocks其他股權投資 Oth

14、er investment on stocks長期債權投資 Long-term investment on bonds債券投資 Investment on bonds其他債權投資 Other investment on bonds長期投資減值準備 Long-term investments depreciation reserves股權投資減值準備 Stock rights investment depreciation reserves債權投資減值準備 Bcreditor''s rights investment depreciation reserves委托貸款 Entru

15、st loans本金 Principal利息 Interest減值準備 Depreciation reserves固定資產 Fixed assets房屋 Building建筑物 Structure機器設備 Machinery equipment運輸設備 Transportation facilities工具器具 Instruments and implement累計折舊 Accumulated depreciation固定資產減值準備 Fixed assets depreciation reserves房屋、建筑物減值準備 Building/structure depreciation res

16、erves機器設備減值準備 Machinery equipment depreciation reserves工程物資 Project goods and material專用材料 Special-purpose material專用設備 Special-purpose equipment預付大型設備款 Prepayments for equipment為生產準備的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安裝工程 Erection works在安裝設備 Erecti

17、ng equipment-in-process技術改造工程 Technical innovation project大修理工程 General overhaul project在建工程減值準備 Construction-in-process depreciation reserves固定資產清理 Liquidation of fixed assets無形資產 Intangible assets專利權 Patents非專利技術 Non-Patents商標權 Trademarks， Trade names著作權 Copyrights土地使用權 Tenure商譽 Goodwill無形資產減值準備 I

18、ntangible Assets depreciation reserves專利權減值準備 Patent rights depreciation reserves商標權減值準備 trademark rights depreciation reserves未確認融資費用 Unacknowledged financial charges待處理財產損溢 Wait deal assets loss or income待處理財產損溢 Wait deal assets loss or income待處理流動資產損溢 Wait deal intangible assets loss or income待處理

19、固定資產損溢 Wait deal fixed assets loss or income二、負債類 Liability短期負債 Current liability短期借款 Short-term borrowing應付票據 Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應付賬款 Account payable預收賬款 Deposit received代銷商品款 Proxy sale goods revenue應付工資 Accrued wages應付福利費 Accrued welfarism應付股利 Dividends paya

20、ble應交稅金 Tax payable應交增值稅 value added tax payable進項稅額 Withholdings on VAT已交稅金 Paying tax轉出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷項稅額 Substituted money on VAT出口退稅 Tax reimbursement for export進項稅額轉出 Changeover withnoldings on VAT出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax轉出多交增值稅 Overpaid

21、 VAT changeover未交增值稅 Unpaid VAT應交營業(yè)稅 Business tax payable應交消費稅 Consumption tax payable應交資源稅 Resources tax payable應交所得稅 Income tax payable應交土地增值稅 Increment tax on land value payable應交城市維護建設稅 Tax for maintaining and building cities payable應交房產稅 Housing property tax payable應交土地使用稅 Tenure tax payable應交車

22、船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable應交個人所得稅 Personal income tax payable其他應交款 Other fund in conformity with paying其他應付款 Other payables預提費用 Drawing expense in advance其他負債 Other liabilities待轉資產價值 Pending changerover assets value預計負債 Anticipation liabilities長期負債 Long-term Liab

23、ilities長期借款 Long-term loans一年內到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year應付債券 Bonds payable債券面值 Face value， Par value債券溢價 Premium on bonds債券折價 Discount on bonds應計利息 Accrued interest長期應付款 Long-term account payable應付融資租賃款 Accrued financial lease outlay一年內到期的

24、長期應付 Long-term account payable due within one year一年后到期的長期應付 Long-term account payable over one year專項應付款 Special payable一年內到期的專項應付 Long-term special payable due within one year一年后到期的專項應付 Long-term special payable over one year遞延稅款 Deferral taxes所有者權益類 OWNERS'' EQUITY資本 Capita實收資本（或股本） Paid-

25、up capital（or stock）實收資本 Paicl-up capital實收股本 Paid-up stock已歸還投資 Investment Returned公積資本公積 Capital reserve資本（或股本）溢價 Cpital（or Stock） premium接受捐贈非現(xiàn)金資產準備 Receive non-cash donate reserve股權投資準備 Stock right investment reserves撥款轉入 Allocate sums changeover in外幣資本折算差額 Foreign currency capital其他資本公積 Other c

26、apital reserve盈余公積 Surplus reserves法定盈余公積 Legal surplus任意盈余公積 Free surplus reserves法定公益金 Legal public welfare fund儲備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤歸還投資 Profits capitalizad on return of investment利潤 Profits本年利潤 Current year profits利潤分配 Profit distribution其他轉入 Other chengeover in提取法定

27、盈余公積 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取儲備基金 Withdrawal reserve fund提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund利潤歸還投資 Profits capitalizad on return of investment應付優(yōu)先股股利 Preferred Stock

28、 dividends payable提取任意盈余公積 Withdrawal other common accumulation fund應付普通股股利 Common Stock dividends payable轉作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）未分配利潤 Undistributed profit四、成本類 Cost生產成本 Cost of manufacture基本生產成本 Base cost of manufacture輔助生產成本 Auxiliary cost of manufacture制造

29、費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maint

30、enance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓費 Education and training接待費 Entertainment圖書、印刷費 Books and printing運費 Transpotation保險費 Insurance premium支付手續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense機物料消耗 Article of consumption勞動保護費 Labor protection fees季節(jié)性停工損失 Loss on seasonality

31、 cessation勞務成本 Service costs五、損益類 Profit and loss收入 Income業(yè)務收入 OPERATING INCOME主營業(yè)務收入 Prime operating revenue產品銷售收入 Sales revenue服務收入 Service revenue其他業(yè)務收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產使用權收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入

32、 Other revenue投資收益 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income計提的委托貸款減值準備 Withdrawal of entrust loans reserves補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country其他補貼收入 Other subsidize revenue營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現(xiàn)金溢余

33、 Cash overage處置固定資產凈收益 Net income on disposal of fixed assets出售無形資產收益 Income on sales of intangible assets固定資產盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務支出 Revenue charges主營業(yè)務成本 Operating costs產品銷售成本 Cost of goods sold服務成本 Cost of service主營業(yè)務稅金及附加 Tax and associate charge營

34、業(yè)稅 Sales tax消費稅 Consumption tax城市維護建設稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務成本 Other cost of service其他業(yè)務稅金及附加費 Other tax and associate charge費用 Expenses營業(yè)費用 Operating expense

35、s代銷手續(xù)費 Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費 Exhibition fees廣告費 Advertising fees管理費用 Adminisstrative expenses職工工資 Staff Salaries修理費 Repair charge低值易耗攤銷 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經費 Labour union expenditure研究與開發(fā)費 Research and de

36、velopment expense福利費 Employee benefits/welfare職工教育經費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance會議費 Coferemce聘請中介機構費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業(yè)務招待費 Business entertainment技術轉讓費 Technology transfer fees礦產資源補償費 Mineral resources c

37、ompensation fees排污費 Pollution discharge fees房產稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）土地使用稅 Tenure tax印花稅 Stamp tax財務費用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Special-borrowing cost營業(yè)外支出 Nonbusiness expendi

38、ture捐贈支出 Donation outlay減值準備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產凈損失 Net loss on disposal of fixed assets出售無形資產損失 Loss on sales of intangible assets固定資產盤虧 Fixed assets inventory loss債務重組損失 Loss on arrangement罰款支出 Amercement outlay所得稅 Income tax以前年度損益調整 Prior year income adjustment會計英語

39、詞匯2008-1-22 07:09 【大 中 小】【打印】【我要糾錯】【加入收藏】Accelerated Depreciation Method  計算折舊時，初期所提的折舊大于后期各年。加速折舊法主要包括余額遞減折舊法declining balance depreciation，雙倍余額遞減折舊法double declining balance depreciation，年限總額折舊法sum of the years' depreciationAccount  科目，帳戶Account format  帳戶式Account payable 應付帳款Acc

40、ount receivable 應收帳款Accounting cycle  會計循環(huán)，指按順序進行記錄，歸類，匯總和編表的全過程。在連續(xù)的會計期間周而復始的循環(huán)進行Accounting equation  會計等式：資產 = 負債 + 業(yè)主權益Accounts receivable turnover  應收帳款周轉率：一個時期的賒銷凈額 / 應收帳款平均余額Accrual basis accounting  應記制，債權發(fā)生制：以應收應付為計算基礎，以確定本期收益與費用的一種方式。凡應屬本期的收益于費用，不論其款項是否以收付，均作為本期收益和費用處理。A

41、ccrued dividend 應計股利Accrued expense  應記費用：指本期已經發(fā)生而尚未支付的各項費用。Accrued revenue  應記收入Accumulated depreciation 累計折舊Acid-test ratio  酸性試驗比率，企業(yè)速動資產與流動負債的比率，又稱quick ratioAcquisition cost 購置成本Adjusted trial balance  調整后試算表，指已作調整分錄但尚未作結賬分錄的試算表。Adjusting entry  調整分錄：在會計期末所做的分錄，將會計期內因某些

42、原因而未曾記錄或未適當記錄的會計事項予以記錄入帳。Adverse  應收帳款的帳齡分類Aging of accounts receivable  應收帳款的帳齡分類Allocable 應分配的Allowance for bad debts 備抵壞帳Allowance for depreciation 備抵折舊Allowance for doubtful accounts  呆帳備抵Allowance for uncollectible accounts  呆帳備抵Allowance method  備抵法：用備抵帳戶作為各項資產帳戶的抵銷帳戶，

43、以使交易的費用與收入相互配合的方法。Amortization 攤銷,清償Annuity due 期初年金Annuity method 年金法Appraisal method 估價法Asset 資產Bad debt 壞帳Bad debt expense  壞帳費用：將壞帳傳人費用帳戶，沖銷應收帳款Balance sheet 資產負債表Bank discount 銀行貼現(xiàn)折價Bank reconciliation  銀行往來調節(jié)：企業(yè)自身的存款帳戶余額和銀行對帳單的余額不符時，應對未達帳進行調節(jié)。Bank statement  銀行對帳單，銀行每月寄給活期存款客戶的對

44、帳單，列明存款兌現(xiàn)支票和服務費用。Barter 易貨交易Benchmarking  基準，用于比較分析的基期經濟資料Board of directors  董事會Bond 證券Bonds payable  應付債券，發(fā)行債券公司的一個負債帳戶。Book value 帳面價值Bookkeeping 簿記Budget  預算，政府或企業(yè)用于控制未來經濟活動的財務計劃。Callable bonds  可贖回債券，可以提前償還的債券又稱可贖回債券。 Redeemable bondsCapital  資金，資本，資方。Capital expen

45、diture  資本支出，指購買固定資產的支出，或為了一項業(yè)務長遠利益的支出。資本支出在當期應稅所得中，一般不能扣除。但機器設備等價款，可以列支折舊。Capital lease  資本租賃，稅款。又稱籌資租賃financing lease.租賃的兩種形式之一，另一種是經營租賃operating lease .資本租賃是，承租人在借到資金的同時，又獲得一項需要攤銷的資產。由承租人負擔維修，租金，保險費和Capital paid in 繳入資本Capital stock 股本Capitalize  資本化。Carry back 抵前Carry forward 遞延,

46、結轉Cash basis accounting  現(xiàn)收現(xiàn)付制會計，在會計核算中，以款項的實際收付為計算標準，以確定本期收益和費用的方法。這種方法不能正確反應各期損益，顧只適用于非營利單位。Cash disbursements journal  現(xiàn)金支出簿。Cash equivalents  現(xiàn)金等價物Cash flow 現(xiàn)金流量表Cash in hand 庫存現(xiàn)金Cash receipts journal  現(xiàn)金收入日記帳Chart of accounts  會計科目表Classified balance sheet  分類資產負債表

47、，按類別編制的資產負債表，將資產和負債按用途和來源劃分為小類，對以清楚地表明資產與負債項目的典體構成情況。Closing entries  結帳分錄，將收入和費用帳戶結轉于損益帳戶的分錄。Closing the accounts  結帳Collateral 抵押品Common-size statement  統(tǒng)一度量式財務報表，只有百分比而無金額的報表，將財務報表中的總數作為100%， 并將各項目分別換算為百分比，以分析不同項目的變化和差異。Common stock 普通股Compound interest 復利Comprehensive income 

48、 綜合收入Conservatism  穩(wěn)健主義，對會計事項的處理持穩(wěn)健態(tài)度，不預計收益但預計損失，對資產估價要低，對負債的計算要高。如果沒有確定的把握，在報表中所列的事項應使本期收益少計。Consistency principle  一致性，指各個會計時期會計方法保持一致，以便于不同時期的財務報表進行比較。Consolidated statements  匯總報表，包括子公司在內的母公司的財務報表。Contingent liability 或有負債Contra account  抵消帳戶，用于抵減另一帳戶余額而設置的帳戶。例累積折舊是固定資產的抵消帳戶。

49、Contract interest rate  約定利率Contributed capital  繳入資本Control account  控制帳戶，總分類帳中的一個帳戶，用于統(tǒng)馭幾個輔助帳戶的總額。輔助帳戶的增減也反應在此帳戶總額上。Controlling （majority） interest  控制股權權益。Convertible bond 可轉換債券Convertible preferred stock  可轉換優(yōu)先股Copyright 版權Cost of capital  資本成本，指企業(yè)所支付的債務利息和股等，它是決定資本

50、預算的重要因素。Cost of goods sold 銷售成本Coupon 息票Credit  信用，信貸，信用證，貸方Cumulative preferred stock  累積優(yōu)先股，指當年利潤不足發(fā)放股息時，可積累至下一年發(fā)放的優(yōu)先股。Current assets 流動資產Current liability 流動負債Expense 支出Fair market value 公平市價FIFO 先進先出法Fixed assets 固定資產FOB price 離岸價格Footnotes 表下注釋Foreign exchange 外匯Franchise 特許權Freight-i

51、n 進貨運費Freight-out 銷貨運費General journal 普通日記帳General ledger 總分類帳Gross book value 帳面總值Gross profit 毛利,總利潤Hedge 套期交易Income statement 損益表Incremental cost 增值成本Installment 分期付款Instrument 證券，票據Intangible assets 無形資產Interest 利息Inventory 存貨Invoice 發(fā)票Issued capital stock 已發(fā)行股本Journal entry 日記帳, 分錄Liability 負債L

52、IFO 后進先出法Long-term debt 長期負債Lower of Cost or Market 成本市價孰低法Lump sum 一次性付款Market value 市場價值Markup 漲價Mortgage 抵押；債權Net assets 凈資產Obsolete inventory 作廢存貨Partnership 合伙企業(yè)Par value 面值Patent 專利權Payroll 工資；工資單Pension fund 養(yǎng)老金基金Pension plan 養(yǎng)老金計劃Physical inventory 實地盤存Pledged asset 抵押資產Posting 過帳P,P&E 固

53、定資產Preference shares 優(yōu)先股Preferred stock 優(yōu)先股Premium 溢價Present value 現(xiàn)值Principal 本金Refinance 再籌資Refund 退還；再籌資Retained earning 留存收益Revenue 收入Salvage value 殘值Security 證券，擔保品Segment 分部Service life 使用年限Stockholders equity 股東權益Stock discount 股票折價Straight line method 直線法Subsidiary ledger 明細分類帳Sum-of-the-years-digits meth