一、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 stages
1301 待摊费用 Deferred and prepaid expenses
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Bcreditor's rights investment depreciation reserves
1431 委托贷款 Entrust loans
'143101 本金Principal
'143102 利息Interest
'143103 减值准备 Depreciation reserves
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
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 fabricat e
1603 在建工程 Construction-in-process
安装工程Erection works
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 VAT
'21710102 已交税金Paying tax
'21710103 转出未交增值税Unpaid VAT changeover
'21710104 减免税款Tax deduction
'21710105 销项税额Substituted money on VAT
'21710106 出口退税Tax 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
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Capital
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本Paicl-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Cpital(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 expension fund
'312106 利润归还投资Profits capitalizad 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 f und
'314107 利润归还投资Profits capitalizad 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Coferemce
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Transpotation
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-OPERATING 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Transpotation
保险费Insurance premium
展览费Exhibition fees
广告费Advertising fees
5502 管理费用Adminisstrative 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Coferemce
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
现金Cash in hand
银行存款Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities
其他货币资金-银行本票Other monetary assets - cashier‘s check
其他货币资金-银行汇票Other monetary assets - bank draft
其他货币资金-信用卡Other monetary assets - credit cards
其他货币资金-信用证保证金Other monetary assets - L/C deposit
其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks
短期投资-债券投资Investments - Short term - bonds
短期投资-基金投资Investments - Short term - funds
短期投资-其他投资Investments - Short term - others
短期投资跌价准备Provision for short-term investment
长期股权投资-股票投资Long term equity investment - stocks
长期股权投资-其他股权投资Long term equity investment - others
长期债券投资-债券投资Long term securities investemnt - bonds
长期债券投资-其他债权投资Long term securities investment - others
长期投资减值准备Provision for long-term investment
应收票据Notes receivable
应收股利Dividends receivable
应收利息Interest receivable
应收帐款Trade debtors
坏帐准备- 应收帐款Provision for doubtful debts - trade debtors
预付帐款Prepayment
应收补贴款Allowance receivable
其他应收款Other debtors
坏帐准备- 其他应收款Provision for doubtful debts - other debtors
其他流动资产Other current assets
物资采购Purchase
原材料Raw materials
包装物Packing materials
低值易耗品Low value consumbles
材料成本差异Material cost difference
自制半成品Self-manufactured goods
库存商品Finished goods
商品进销差价Difference between purchase & sales of commodities
委托加工物资Consigned processiong material
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goods on instalment sales
存货跌价准备Provision for obsolete stocks
待摊费用Prepaid expenses
待处理流动资产损益Unsettled G/L on current assets
待处理固定资产损益Unsettled G/L on fixed assets
委托贷款-本金Consignment loan - principle
委托贷款-利息Consignment loan - interest
委托贷款-减值准备Consignment loan - provision
固定资产-房屋建筑物Fixed assets - Buildings
固定资产-机器设备Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fix tures
固定资产-运输设备Fixed assets - Automobiles
累计折旧Accumulated depreciation
固定资产减值准备Impairment of fixed assets
工程物资-专用材料Project material - specific materials
工程物资-专用设备Project material - specific equipment
工程物资-预付大型设备款Project material - prepaid for equipment
工程物资-为生产准备的工具及器具Project material - tools and facilities for productio n
在建工程Construction in progress
在建工程减值准备Impairment of construction in progress
固定资产清理Disposal of fixed assets
无形资产-专利权Intangible assets - patent
无形资产-非专利技术Intangible assets - industrial property and know-how 无形资产-商标权Intangible assets - trademark rights
无形资产-土地使用权Intangible assets - land use rights
无形资产-商誉Intangible assets - goodwill
无形资产减值准备Impairment of intangible assets
长期待摊费用Deferred assets
未确认融资费用Unrecognized finance fees
其他长期资产Other long term assets
递延税款借项Deferred assets debits
应付票据Notes payable
应付帐款Trade creditors
预收帐款Adanvances from customers
代销商品款Consignment-in payables
其他应交款Other payable to government
其他应付款Other creditors
应付股利Proposed dividends
待转资产价值Donated assets
预计负债Accrued liabilities
应付短期债券Short-term debentures payable
其他流动负债Other current liabilities
预提费用Accrued expenses
应付工资Payroll payable
应付福利费Welfare payable
短期借款-抵押借款Bank loans - Short term - pledged
短期借款-信用借款Bank loans - Short term - credit
短期借款-担保借款Bank loans - Short term - guaranteed
一年内到期长期借款Long term loans due within one year
一年内到期长期应付款Long term payable due within one year
长期借款Bank loans - Long term
应付债券-债券面值Bond payable - Par value
应付债券-债券溢价Bond payable - Excess
应付债券-债券折价Bond payable - Discount
应付债券-应计利息Bond payable - Accrued interest
长期应付款Long term payable
专项应付款Specific payable
其他长期负债Other long term liabilities
应交税金-所得税Tax payable - income tax
应交税金-增值税Tax payable - VAT
应交税金-营业税Tax payable - business tax
应交税金-消费税Tax payable - consumable tax
应交税金-其他Tax payable - others
递延税款贷项Deferred taxation credit
股本Share capital
已归还投资Investment returned
利润分配-其他转入Profit appropriation - other transfer in
利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金Profit appropriation - statutory welfare reserve
利润分配-提取储备基金Profit appropriation - reserve fund
利润分配-提取企业发展基金Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fun d
利润分配-利润归还投资Profit appropriation - return investment by profit
利润分配-应付优先股股利Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积Profit appropriation - other surplus reserve
利润分配-应付普通股股利Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends conv erted to shares
期初未分配利润Retained earnings, beginning of the year
资本公积-股本溢价Capital surplus - share premium
资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve
资本公积-接受现金捐赠Capital surplus - cash donation
资本公积-股权投资准备Capital surplus - investment reserve
资本公积-拨款转入Capital surplus - subsidiary
资本公积-外币资本折算差额Capital surplus - foreign currency translation
资本公积-其他Capital surplus - others
盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金Surplus reserve - other surplus reserve
盈余公积-法定公益金Surplus reserve - statutory welfare reserve
盈余公积-储备基金Surplus reserve - reserve fund
盈余公积-企业发展基金Surplus reserve - enterprise development fund
盈余公积-利润归还投资Surplus reserve - return investment by investment
主营业务收入Sales
主营业务成本Cost of sales
主营业务税金及附加Sales tax
营业费用Operating expenses
管理费用General and administrative expenses
财务费用Financial expenses
投资收益Investment income
其他业务收入Other operating income
营业外收入Non-operating income
补贴收入Subsidy income
其他业务支出Other operating expenses
营业外支出Non-operating expenses
所得税Income tax
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 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 会计报酬率 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 行政管理费 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
会计专业专业术语中英文对照 一、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
Rick Antle and Stanley Garstka
财务专业术语中英文对照表 英文中文说明 Account 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 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 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 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 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
国际企业中英文对照 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
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、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
财务管理术语表 Absorption costing 吸收成本法： Total Cost Methods全部成本法: 将某会计期间发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。 Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。请参看管理会计和财务会计。 Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。 Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。Chief financial officer Accounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。 Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。 Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。将资产成本减去累计折旧，所得结果就是账面净值。 Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。 Activity ratio 活动比率: 资产周转率，即销售收入除以净资产（或总资产）。它表明企业在销售过程中利用资产的效率，而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的，固定资产的流动资产较多，因此其活动比率也就比较低。 Allcation of costs 成本的分配:将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。 Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产，或者债券的发行费用。 Assets 资产: 企业所拥有的财产，可能包括固定资产、流动资产和无形资产。 Asset turnover: 资产周转率 Auditing 审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors’ report审计报告:根据法律规定，每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点，审计师需要检查公司的会计报表。如果他们对报表不满意，他们就会出具“保留意见”，提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorized capital 核定资本:经过核定允许发行的实收资本额。在核定资本的时候，公司需要
流动资产：CURRENT ASSETS: 货币资金Cash 结算备付金Provision of settlement fund 拆出资金Funds lent 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 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivable 买入返售金融资产Recoursable financial assets acquired 存货Inventories 其中：原材料Raw material 库存商品Stock goods 一年内到期的非流动资产Non-current assets maturing within one year 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 发放贷款及垫款Loans and payments on behalf 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 real estates 固定资产原价Fixed assets original cost 减：累计折旧Less:Accumulated depreciation 固定资产净值Fixed assets--net value 减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value 在建工程Construction in progress 工程物资Construction supplies 固定资产清理Fixed assets pending disposal 生产性生物资产Bearer biological assets 油气资产Oil and natural gas assets 无形资产Intangibel assets 开发支出Research and development costs 商誉Goodwill 长期待摊费用Long-term deferred expenses
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）
一、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 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle
初级会计 初级会计 会计术语名称英文名称 对账（checking） 对应账户（corresponding accounts） 定期清查（Periodic checking method） 定期盘存制（periodic inventory system） 订本式账簿（bound book） 调整账户（adjustment accounts） 调整分录（adjusting journal entry） 单式记账凭证（single account title voucher） 单式记账法（single-entry bookkeeping） 从属账户（Secondary accounts） 成本计算账户（costing accounts） 财产清查（physical inventory） 簿记（bookkeeping） 不定期清查（non-periodic checking method） 补充登记法（correction by extre recording） 表外账户（off-balance sheet accounts） 备抵账户（provision accounts） 备抵附加账户（provision and adjunct accounts） 备查账簿（memorandvn） 序时账簿（book of chronological entry） 一次凭证（single-record document）银行存款日记账（deposit journal） 永续盘存制（perpetual inventory system） 原始凭证（source document） 暂记账户（suspense accounts） 增减记账法（increase-decrease bookkeeping） 债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt） 账户（account） 账户编号（Account number） 账户对应关系（debit-credit relationship） 账项调整（adjustment of account）
财务术语中英文对照大全，财务人必备！目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、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 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle
会计词汇中英文对照表acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整 administration expense 管理费用advances 预付 advertising expense 广告费agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本
annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款
财务术语中英文对照大 全 Company Document number：WUUT-WUUY-WBBGB-BWYTT-1982GT
财务术语中英文对照大全一、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
会计报表术语中英文对照 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?可换股债券衍生工具之损失 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）
会计专业术语中英文对照表
ACCOUNTING 一、资产assets 1、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 cashequivalents 112 短期投资short-term investments 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
会计学(Accounting)账目单词中英对照表来源：OSU商科帮的日志 一、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 stages