第一篇：財務(wù)英語[定稿]

abandoned property廢棄財產(chǎn)面

abandonment廢棄、放棄貨載（海運保險中遇有損失，貨主放棄原貨，取得全額賠償）

abandonment charges廢棄費用 abatement折扣

abnormal depreciation特別折舊 above par超出票面價格

absorbed burden(同applied expenses)已吸收負(fù)荷 absorbed costs已吸收成本 absorbed declination已吸收跌價

absorbed expenses(同applied burden)已吸收費用 absorption吸收

abstract book收支撮要薄 abstracts撮要表

acceptable accounting principle可歲接受會計原理 acceptable principle可接受原理 acceptance承兌；承兌匯票

acceptance maturity record承兌票據(jù)到期記錄 acceptance payable應(yīng)付承兌票據(jù) acceptance receivable承競票據(jù)登記薄 accepted accounting principles已接受會計原理 accepted draft(bills)已承兌匯票 Accepter 受票人

Accommodation bill;accommodation note(kite);accommodation paper欠單

Account帳；帳戶；會計科目 Accountability會計責(zé)任

Accountable warrant責(zé)任支出的支付命令（即事前未經(jīng)審計的支付命令）

Accountancy 會計官；會計學(xué)；會計工作 Accountant 會計員

Accountant general 會計長；會計主任 Accountant in bankruptcy破產(chǎn)核算員 Account balanced 結(jié)平的帳戶 Account bill帳單

Account books 帳薄(同books of accounts)Account classification 帳戶分類（同classification of accounts）Account current 往來帳 Account form 帳戶式

Account form of balance sheet 帳戶式資產(chǎn)負(fù)債表 Account form of profit and loss statement 帳戶式損益表 Account payable 應(yīng)付未付帳 Account(fiscal)year會計年度 Account year 帳戶年度 Accounting 會計； 會計學(xué) Accounting books會計薄冊 Accounting control會計統(tǒng)制 Accounting convention會計慣例 Accounting department會計部 Accounting documents會計憑證 Accounting item會計科目 Accounting machines 會計機器

Accounting on the accrual basis 權(quán)責(zé)發(fā)生會計制 Accounting on the cash basis 現(xiàn)金收付會計制 Accounting organization 會計組織 Accounting period 會計期間 Accounting personnel 會計人員 Accounting practice 會計實務(wù) Accounting principles 會計原理 Accounting procedure 會計程序 Accounting reports 會計報告 Accounting standards 會計準(zhǔn)則 Accounting statement 會計報表 Accounting system 會計制度 Accounting theory 會計理論 Accounting unit 會計單位 Accounting year 會計年度 Account of bankruptcy破產(chǎn)帳 Account of executors遺產(chǎn)清冊 Account of payments 支出表 Account of proceedings 遺產(chǎn)會計報告 Account of receipts 收入表

Account of receipts and payments 收支表 Account of the exchequer國庫帳 Account receivable 應(yīng)收帳款 Accounts sales 承銷清單

Accounts if treasury 公庫帳；金庫帳 Accounts payable 應(yīng)付帳款

Accounts payable ledger 應(yīng)付帳款分類帳；應(yīng)付帳款分戶帳Accounts payable register 應(yīng)付帳款登記簿 Accounts receivable 應(yīng)收帳款

Accounts receivable assigned 應(yīng)收帳款轉(zhuǎn)讓 Accounts receivable discounted 應(yīng)收帳款內(nèi)貼現(xiàn)

Accounts receivable ledger 應(yīng)收帳款分類帳；應(yīng)收帳款分戶帳Accounts receivable register 應(yīng)收帳款登記簿 Account title 收戶名稱；會計科目

Account titles for annual expenditures 歲入科目 Account to give, giving account 支出帳目 Accrual basis 權(quán)責(zé)應(yīng)計制；權(quán)現(xiàn)發(fā)生制；應(yīng)計制；發(fā)生制 Accrued assets 流動資產(chǎn)；應(yīng)收未收款項 Accrued bond interest 應(yīng)收未收債券利息 Accrued cumulative dividends 應(yīng)收未收股利 Accrued depreciation 應(yīng)攤未攤折舊 Accrued dividends 應(yīng)計股利 Accrued expenses 應(yīng)計費用 Accrued income 應(yīng)計收益

Accrued interest payable 應(yīng)付應(yīng)計利息 Accrued interest receivable 應(yīng)收應(yīng)計利息 Accounts items 應(yīng)計項目 Accounts liabilities 流動負(fù)責(zé) Accounts payables 應(yīng)付應(yīng)計項目 Accounts payroll 應(yīng)計薪工 Accounts profits 應(yīng)計利益 Accounts receivables 應(yīng)收應(yīng)計項目 Accounts rent 應(yīng)計租費 Accounts taxes 應(yīng)計稅捐 Accounts wages 應(yīng)計工資 Accumulated deficit 累積虧絀 Accumulated depreciation 累積折舊 Accumulated dividends 未發(fā)累積股利 Accumulated profits 滾存利益；累積利益 Accumulated surplus 滾存盈馀；累積盈馀 Accumulation 累積

Accumulation of discount 折價的累積 Accumulation schedule 累積表

Accumulative sinking fund 累積償債基金 Accursed items 期前債務(wù) Acquisition cost 取得成本

Active assets 活動資產(chǎn)（指常有本利出入的資產(chǎn)）Active debt 活動債務(wù) Actual partner 普通股東 Actual cost 實際成本 Actual debts 實際債務(wù) Actual depreciation 實際折舊 Actual liabilities 實際負(fù)值 Actual value 實際價值 Actual machine 加數(shù)機 Additional budget 追加預(yù)算

Additional order 添辦定貨； 增加定貨 Additional part of a bill 期票附件 Additional payment 追加支付 Additions 增加固定資產(chǎn) Additions to property through surplus 由盈馀增加的財產(chǎn)

Adjunct account 附加帳戶 Adjusting entries整理帳 Adjustment account 整理帳目 Adjustment memo 高整憑單 Administration account 管理科目 Administration budget 行政預(yù)算 Administration expenses 管理費用

Administration section 管理之部（分部損益表的一部分）Administrative accounting 管理會計(為供給管理員管理上所需資料的會計)Administrative expenses管理費用 Administrator 遺產(chǎn)管理人 Admissible assets 可稅資產(chǎn) Ad valued duty 從價稅 Advame freight 預(yù)付運費 Advance department 放款部 Advances 預(yù)付；墊款

Advances to officers and employees 職工預(yù)支 Adventure 短期投機買賣

Adventure accounts 短期投機買賣帳 Advertising expenses(fee)廣告費 Advertising expenses prepaid 預(yù)付廣告費 Advice note 通知書 Advice of audit 審核通知書 Advice of drawing 支匯票通知書

Affiliated company, affiliated corporation 聯(lián)絡(luò)公司（與持有其股份的公司發(fā)生聯(lián)系的公司）Affiliated interests 聯(lián)絡(luò)股權(quán)

After – cost 后續(xù)成本（指銷售后仍須繼續(xù)支付的成本）After date 發(fā)票后 After sight 見票后

Agency 代理；代理處；代理人 Agency accounts 代理帳；代理會計 Agent 代理人

Aggregate balance sheet 合并資產(chǎn)負(fù)債表

Aging 分期（指依到期日先后，而將應(yīng)收帳款分類而言）Agio 貨幣找換貼水 Agreements 契約

Allied company 聯(lián)號（業(yè)務(wù)上合作）

All – inclusive income statement 統(tǒng)括性損益表（包括經(jīng)常及非常損益）

Allocation 分配

Allotted annual receipts 歲入分配數(shù) Allotment(s)股份；分配

Allotments 分配數(shù)（此是志指股票、債券等的分配於請求認(rèn)購人而言）Allotments for annual expenditures 歲出分配數(shù) allowance津貼；折讓；備抵；減免 Allowance for bad debts 備抵壞帳 Allowance for depreciation 備抵折舊 Allowance on 折讓準(zhǔn)備 Allowance reserve 折讓及回扣 Allowances and rebates 折讓及回扣 All – purpose balance sheet 通用資產(chǎn)負(fù)債表 All – purpose financial statements 通用決算表 Amalgamated balance sheet 合并資產(chǎn)負(fù)債表 Amalgamation 創(chuàng)立合并 Amortization 攤銷；攤還；折舊 Amortization of premium 溢價的攤銷 Amortization 攤銷表

Amount 總數(shù)

Amount insured 保險金額 Amount of credit side 貸方金額

Amount of financial statement 決算表的分析 Analysis sheet 分析表

Analytical accounting 分析會計；分析會計學(xué) Analytical columns 分析欄

Analytical journal 多欄日記帳(同columnar journal)Analytical record 分析記錄 Analytical statements 分析表 Analytic product 分成的產(chǎn)品 Ancillary revenue 副業(yè)收入 Aula appropriation 歲定經(jīng)費 Annual audit 年度查帳 Annual balance 年終決算表

Annual budgetary surplus or deficit 歲計馀絀 Annual closing 年度決算 Annual expenditure 歲出 Annual receipts 歲入 Annual reckoning 年度計算 Annual report 決算書

Annual report on auditing and inspecting(inspection)年度審計報告書

Annual revenue 歲入

Annual statement 年度決算表

Annuities 年金

Annuity certain 確定年金 Annuity due 期首年金；即付年金 Annuity method 年年折舊法 Annuity trust account 年付金信托帳 Anticipated profits 預(yù)期利益 Anticipated revenue 預(yù)計收

Anticipation warrants payable 預(yù)計應(yīng)付支付命令 Locations and allotment book 股份認(rèn)購及分配薄 Application for shares 認(rèn)股書

Application of fund statement 資金運用 表(同statement of application of funds)Applied expenses 已分配費用

Applied manufacturing expenses 已分配制造費用 Applied material handling expenses 已分配材料管理費用

Applied selling and administrative expenses 已分配銷售及管理費用Apportioned charges 攤派費用 Apportionment 分派 Appraisal 估價

Appraisal company 估價公司

Appraisal of plant assets 設(shè)備資產(chǎn)的估價 Appraisal surplus 估價盈馀 Appraised value 估定價值

Appraisement 估價（同appraisal）Appreciated value 增漲價值 Appreciation 漲價

Appropriated materials 撥定材料（原料）Appropriated profits 撥定利益 Appropriated surplus撥定盈馀 Appropriation撥用；撥款；歲出預(yù)算 Appropriation account盈馀分撥帳

Appropriation allotment支出分配數(shù)；歲出分配數(shù) Appropriation analysis支出明細(xì)表；歲出明細(xì)表 Appropriation budget 支出預(yù)算；歲出預(yù)算

Appropriation encumbrance 支出保留數(shù)；歲出保留數(shù) Appropriation ledger 支出預(yù)算分類帳 Appropriation section 盈馀分撥之部

Appropriations for additions of property 歲出預(yù)算數(shù)

Appropriations for repayment of funded debt 償還債款的撥款A(yù)ppropriations from surplus 盈馀的撥用 Approval sales 試銷

Approved budget 核定預(yù)算；法定預(yù)算 Approved budget allotment 核定的分配預(yù)算 Arbitrage 套利；套匯買賣 Arbitrage account 國外套匯帳 Arbitrated par 月臺票交易比例定價 Arbitrated rate of exchange 匯兌比例價 Arbitration of exchange 匯兌率比例 Arrears 拖欠

Articles of association, articles of incorporation 公司執(zhí)照；公司章程Articles of co – partnership 合夥契約 Assembly cost system 裝配成本制度 Assembly type of industry 裝配式造業(yè) Assessed value 政府估定價值

Assessment 派繳額外股款；攤派捐稅；攤派權(quán) Assessment fund 攤派稅捐基金 Assessment receipts 攤派稅捐收入 Assessment receivable 應(yīng)收攤派稅捐 Assessment rolls 攤派稅捐清冊 Assessment valuation 攤派稅捐估價 Assets 資產(chǎn)

Asset accounts 資產(chǎn)帳戶；資產(chǎn)科目 Asset – income ratio 資產(chǎn)收益比率 Asset ratio 資產(chǎn)比率 Asset reserve 資產(chǎn)準(zhǔn)備 Assets 資產(chǎn)

Assets and liabilities accounts 資產(chǎn)負(fù)債帳戶 Assignable indirect charges 可分配間接費用 Assistance accountant 會計助理員 Associated company 聯(lián)號（業(yè)務(wù)上聯(lián)系）Assumed cost, interest, etc 假定成本、利息等 Assumed liabilities 代人承擔(dān)負(fù)債 At par 依照票面價格

At sight, on demand 見票即付 Auction 拍賣；競賣

To put up for auction 付之拍賣 To sell by auction 拍賣

Auctioneer;endue master 拍賣者 Audit 查帳；審計

Audit certificate 查帳證明書 Audit clerk 查帳助理員 Audit diary 查帳日記

Audited vouchers 應(yīng)付支付憑單 Audit expense 查帳費用 Audit fee 查帳公費 Auditing officers 審計人員 Audit memorandum 查帳備望錄 Audit of expenditures 步出審計 Audit of public loans 公債審計

Audit of public properties 公有財產(chǎn)審計 Audit of returns 決算審計 Audit of treasury 公庫審計 Auditor 查帳員

Auditor’s certificate查帳員證明書 Auditor’s comments 查帳員意見書

Auditor’s liability, auditor’s responsibility 查帳員的責(zé)任 Auditor’s report查帳員報告書 Audit programmed 查帳程序 Audit report查帳報告書；審查報告 Authorized capital 公稱資本 Authority to purchase 委托購賣證 Authorized capital 額定資本 Authorized capital stock 額定股本

Authorized capital stock account 法定股本帳 Authorized mortgage bonds 額定抵押債券 Authorized value 額定價值

Auxiliary accounting unit 附屬單位會計 Auxiliary book(s)補助帳薄

Auxiliary material 補助材料（原料）Auxiliary record 補助記錄

Auxiliary unit budget 附屬單位預(yù)算 Available assets 可用資產(chǎn) Available balance 可用馀額 Available cash 可用現(xiàn)金

Available income 可用收益；可用收入 Available surplus 可用盈馀 Avail 擔(dān)保付款 Average平均數(shù)

Average balance平均馀額；平均差額 Average capital平均資本 Average cost平均成本 Average due date平均到期日 Average earnings平均業(yè)務(wù)收益 Average inventory平均存貨 Average investment平均投資額 Average stock平均存貨 Average unit cost平均單位成本 Average unit price平均單價 Average weight平均重量 Averaging maturity平均到期日 Averaging of accounts往來帳平均馀額 Averaging stock計算平均存貨

國際會計術(shù)語英漢對照國際會計術(shù)語英漢對照 Accounting system 會計系統(tǒng) American Accounting Association 美國會計協(xié)會

American Institute of CPAs 美國注冊會計師協(xié)會

Audit 審計

Balance sheet 資產(chǎn)負(fù)債表

Bookkeepking 簿記

Cash flow prospects 現(xiàn)金流量預(yù)測

Certificate in Internal Auditing 內(nèi)部審計證書

Certificate in Management Accounting 管理會計證書 Certificate Public Accountant注冊會計師 Cost accounting 成本會計

External users 外部使用者

Financial accounting 財務(wù)會計

Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會Financial forecast 財務(wù)預(yù)測

Generally accepted accounting principles 公認(rèn)會計原則 General-purpose information 通用目的信息

Government Accounting Office 政府會計辦公室

Income statement 損益表

Institute of Internal Auditors 內(nèi)部審計師協(xié)會

Institute of Management Accountants 管理會計師協(xié)會 Integrity 整合性

Internal auditing 內(nèi)部審計 Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國內(nèi)收入署

Internal users 內(nèi)部使用者

Management accounting 管理會計 Return of investment 投資回報

Return on investment 投資報酬

Securities and Exchange Commission 證券交易委員會 Statement of cash flow 現(xiàn)金流量表

Statement of financial position 財務(wù)狀況表

Tax accounting 稅務(wù)會計

Accounting equation 會計等式

Articulation 勾稽關(guān)系

Assets 資產(chǎn)

Business entity 企業(yè)個體

Capital stock 股本

Corporation 公司

Cost principle 成本原則

Creditor 債權(quán)人

Deflation 通貨緊縮

Disclosure 批露

Expenses 費用

Financial statement 財務(wù)報表 Financial activities 籌資活動

Going-concern assumption 持續(xù)經(jīng)營假設(shè)

Inflation 通貨膨漲

Investing activities 投資活動

Liabilities 負(fù)債

Negative cash flow 負(fù)現(xiàn)金流量

Operating activities 經(jīng)營活動

Owner's equity 所有者權(quán)益

Partnership 合伙企業(yè)

Positive cash flow 正現(xiàn)金流量

Retained earning 留存利潤

Revenue 收入

Sole proprietorship 獨資企業(yè)

Solvency 清償能力

Stable-dollar assumption 穩(wěn)定貨幣假設(shè)

Stockholders 股東

Stockholders& equity 股東權(quán)益

Window dressing 門面粉飾

Account 帳戶

財會名詞漢英對照表（1）

會計與會計理論 會計 accounting

決策人 Decision Maker

投資人 Investor

股東 Shareholder

債權(quán)人 Creditor

財務(wù)會計 Financial Accounting

管理會計Management Accounting

成本會計 Cost Accounting

私人會計Private Accounting

公眾會計 Public Accounting

注冊會計師 CPA

Certified Public Accountant

國際會計準(zhǔn)則委員會 IASC

美國注冊會計師協(xié)會 AICPA

財務(wù)會計準(zhǔn)則委員會 FASB

管理會計協(xié)會 IMA 美國會計學(xué)會 AAA

稅務(wù)稽核署 IRS

獨資企業(yè) Proprietorship

合伙人企業(yè) Partnership

公司 Corporation

會計目標(biāo) Accounting Objectives

會計假設(shè) Accounting Assumptions

會計要素 Accounting Elements

會計原則 Accounting Principles

會計實務(wù)過程 Accounting Procedures

財務(wù)報表 Financial Statements

財務(wù)分析 Financial Analysis

會計主體假設(shè) Separate-entity Assumption 貨幣計量假設(shè) Unit-of-measure Assumption

持續(xù)經(jīng)營假設(shè) Continuity& Going-concern& Assumption 會計分期假設(shè) Time-period Assumption

資產(chǎn) Asset

負(fù)債 Liability

業(yè)主權(quán)益 Owner& Equity 收入 Revenue

費用 Expense

收益 Income

虧損 Loss

歷史成本原則 Cost Principle

收入實現(xiàn)原則 Revenue Principle

配比原則 Matching Principle

全面披露原則 Full-disclosure(Reporting& principle

客觀性原則 Objective Principle

一致性原則 Consistent Principle

可比性原則 Comparability Principle

重大性原則 Materiality Principle

穩(wěn)健性原則 Conservatism Principle

權(quán)責(zé)發(fā)生制 Accrual Basis

現(xiàn)金收付制 Cash Basis

財務(wù)報告 Financial Report

流動資產(chǎn) Current assets

流動負(fù)債 Current Liabilities

長期負(fù)債 Long-term Liabilities

投入資本 Contributed Capital

留存收益 Retained Earning

（2）會計循環(huán) 會計循環(huán) Accounting Procedure/Cycle

會計信息系統(tǒng) Accounting information System 帳戶 Ledger

會計科目 Account

會計分錄 Journal entry

原始憑證 Source Document

日記帳 Journal

總分類帳 General Ledger

明細(xì)分類帳 Subsidiary Ledger

試算平衡 Trial Balance

現(xiàn)金收款日記帳 Cash receipt journal

現(xiàn)金付款日記帳 Cash disbursements journal

銷售日記帳 Sales Journal

購貨日記帳 Purchase Journal

普通日記帳 General Journal

工作底稿 Worksheet

調(diào)整分錄 Adjusting entries

結(jié)帳 Closing entries

（3）現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash

銀行存款 Cash in bank

庫存現(xiàn)金 Cash in hand

流動資產(chǎn) Current assets

償債基金 Sinking fund

定額備用金 Imprest petty cash

支票 Check&cheque 銀行對帳單 Bank statement

銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit

在途支票 Outstanding check

應(yīng)付憑單 Vouchers payable

應(yīng)收帳款 Account receivable

應(yīng)收票據(jù) Note receivable

起運點交貨價 F.O.B shipping point

目的地交貨價 F.O.B destination point

商業(yè)折扣 Trade discount

現(xiàn)金折扣 Cash discount

銷售退回及折讓 Sales return and allowance

壞帳費用 Bad debt expense

備抵法 Allowance method

備抵壞帳 Bad debt allowance

損益表法 Income statement approach

資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method

直接沖銷法 Direct write-off method

帶息票據(jù) Interest bearing note

不帶息票據(jù) Non-interest bearing note 出票人 Maker

受款人 Payee

本金 Principal

利息率 Interest rate

到期日 Maturity date

本票 Promissory note

貼現(xiàn) Discount

背書 Endorse

拒付費 Protest fee

（4）存貨 存貨 Inventory

商品存貨 Merchandise inventory

產(chǎn)成品存貨 Finished goods inventory

在產(chǎn)品存貨 Work in process inventory

原材料存貨 Raw materials inventory

起運地離岸價格 F.O.B shipping point

目的地抵岸價格 F.O.B destination 寄銷 Consignment

寄銷人 Consignor

承銷人 Consignee

定期盤存 Periodic inventory

永續(xù)盤存 Perpetual inventory 購貨 Purchase

購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification

加權(quán)平均法 Weighted average

先進先出法 First-in, first-out or FIFO

后進先出法 Lost-in, first-out or LIFO

移動平均法 Moving average

成本或市價孰低法 Lower of cost or market or LCM 市價 Market value

重置成本 Replacement cost

可變現(xiàn)凈值 Net realizable value 上限 Upper limit

下限 Lower limit

毛利法 Gross margin method

零售價格法 Retail method

成本率 Cost ratio

（4）存貨 存貨 Inventory

商品存貨 Merchandise inventory

產(chǎn)成品存貨 Finished goods inventory

在產(chǎn)品存貨 Work in process inventory

原材料存貨 Raw materials inventory

起運地離岸價格 F.O.B shipping point

目的地抵岸價格 F.O.B destination 寄銷 Consignment

寄銷人 Consignor

承銷人 Consignee

定期盤存 Periodic inventory

永續(xù)盤存 Perpetual inventory 購貨 Purchase

購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification

加權(quán)平均法 Weighted average 先進先出法 First-in, first-out or FIFO

后進先出法 Lost-in, first-out or LIFO

移動平均法 Moving average

成本或市價孰低法 Lower of cost or market or LCM 市價 Market value

重置成本 Replacement cost

可變現(xiàn)凈值 Net realizable value 上限 Upper limit

下限 Lower limit

毛利法 Gross margin method

零售價格法 Retail method

成本率 Cost ratio

（5）長期投資 長期投資 Long-term investment

長期股票投資 Investment on stocks

長期債券投資 Investment on bonds

成本法 Cost method

權(quán)益法 Equity method

合并法 Consolidation method

股利宣布日 Declaration date

股權(quán)登記日 Date of record

除息日 Ex-dividend date

付息日 Payment date

債券面值 Face value, Par value

債券折價 Discount on bonds

債券溢價 Premium on bonds

票面利率 Contract interest rate, stated rate

市場利率 Market interest ratio, Effective rate 普通股 Common Stock

優(yōu)先股 Preferred Stock

現(xiàn)金股利 Cash dividends

股票股利 Stock dividends

清算股利 Liquidating dividends

到期日 Maturity date

到期值 Maturity value

直線攤銷法 Straight-Line method of amortization 實際利息攤銷法 Effective-interest method of amortization

（6）固定資產(chǎn) 固定資產(chǎn) Plant assets or Fixed assets

原值 Original value

預(yù)計使用年限 Expected useful life

預(yù)計殘值 Estimated residual value

折舊費用 Depreciation expense

累計折舊 Accumulated depreciation

帳面價值 Carrying value

應(yīng)提折舊成本 Depreciation cost

凈值 Net value

在建工程 Construction-in-process

磨損 Wear and tear

過時 Obsolescence

直線法 Straight-line method;

工作量法 Units-of-production method;

加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Double-declining balance method;年數(shù)總和法 Sum-of-the-years-digits method;

以舊換新 Trade in

經(jīng)營租賃 Operating lease

融資租賃 Capital lease

廉價購買權(quán) Bargain purchase option;

資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing 最低租賃付款額 Minimum lease payments

（7）無形資產(chǎn) 無形資產(chǎn) Intangible assets

專利權(quán) Patents

商標(biāo)權(quán) Trademarks, Trade names

著作權(quán) Copyrights

特許權(quán)或?qū)I權(quán) Franchises

商譽 Goodwill

開辦費 Organization cost 租賃權(quán) Leasehold

攤銷 Amortization

（8）流動負(fù)債 負(fù)債 Liability

流動負(fù)債 Current liability

應(yīng)付帳款 Account payable 應(yīng)付票據(jù) Notes payable

貼現(xiàn)票據(jù) Discount notes

長期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities

應(yīng)付股利 Dividends payable

預(yù)收收益 Prepayments by customers 存入保證金 Refundable deposits

應(yīng)付費用 Accrual expense

增值稅 Value added tax

營業(yè)稅 Business tax

應(yīng)付所得稅 Income tax payable

應(yīng)付獎金 Bonuses payable

產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties

贈品和兌換券 Premiums, coupons and trading stamps

或有事項 Contingency

或有負(fù)債 Contingent

或有損失 Loss contingencies

或有利得 Gain contingencies

永久性差異 Permanent difference

時間性差異 Timing difference

應(yīng)付稅款法 Taxes payable method

納稅影響會計法 Tax effect accounting method

遞延所得稅負(fù)債法 Deferred income tax liability method 財會名詞漢英對照表之二

（9）長期負(fù)債 長期負(fù)債 Long-term Liabilities

應(yīng)付公司債券 Bonds payable

有擔(dān)保品的公司債券 Secured Bonds

抵押公司債券 Mortgage Bonds

保證公司債券 Guaranteed Bonds

信用公司債券 Debenture Bonds

一次還本公司債券 Term Bonds

分期還本公司債券 Serial Bonds

可轉(zhuǎn)換公司債券 Convertible Bonds

可贖回公司債券 Callable Bonds

可要求公司債券 Redeemable Bonds

記名公司債券 Registered Bonds

無記名公司債券 Coupon Bonds

普通公司債券 Ordinary Bonds

收益公司債券 Income Bonds

名義利率，票面利率 Nominal rate

實際利率 Actual rate

有效利率 Effective rate

溢價 Premium

折價 Discount

面值 Par value

直線法 Straight-line method

實際利率法 Effective interest method

到期直接償付 Repayment at maturity

提前償付 Repayment at advance

償債基金 Sinking fund

長期應(yīng)付票據(jù) Long-term notes payable 抵押借款 Mortgage loan

（10）業(yè)主權(quán)益 權(quán)益 Equity

業(yè)主權(quán)益 Owner’s equity

股東權(quán)益 Stockholder's equity

投入資本 Contributed capital

繳入資本 Paid-in capital

股本 Capital stock

資本公積 Capital surplus

留存收益 Retained earnings

核定股本 Authorized capital stock

實收資本 Issued capital stock

發(fā)行在外股本 Outstanding capital stock

庫藏股 Treasury stock

普通股 Common stock

優(yōu)先股 Preferred stock

累積優(yōu)先股 Cumulative preferred stock

非累積優(yōu)先股 Noncumulative preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash

非現(xiàn)金發(fā)行 Issuance for noncash consideration

股票的合并發(fā)行 Lump-sum sales of stock

發(fā)行成本 Issuance cost

成本法 Cost method

面值法 Par value method

捐贈資本 Donated capital

盈余分配 Distribution of earnings

股利 Dividend

股利政策 Dividend policy

宣布日 Date of declaration

股權(quán)登記日 Date of record

除息日 Ex-dividend date

股利支付日 Date of payment

現(xiàn)金股利 Cash dividend

股票股利 Stock dividend

撥款 appropriation

（11）財務(wù)報表 財務(wù)報表 Financial Statement

資產(chǎn)負(fù)債表 Balance Sheet

收益表 Income Statement

帳戶式 Account Form

報告式 Report Form

編制（報表）Prepare

工作底稿 Worksheet

多步式 Multi-step

單步式 Single-step

（12）財務(wù)狀況變動表 財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis（現(xiàn)金流量表）

財務(wù)狀況變動表中的營運資金基礎(chǔ) SCFP.Working Capital Basis（資金來源與運用表）

營運資金 Working Capital

全部資源概念 All-resources concept 直接交換業(yè)務(wù) Direct exchanges

正常營業(yè)活動 Normal operating activities 財務(wù)活動 Financing activities

投資活動 Investing activities

（13）財務(wù)報表分析 財務(wù)報表分析 Analysis of financial statements

比較財務(wù)報表 Comparative financial statements 趨勢百分比 Trend percentage

比率 Ratios

普通股每股收益 Earnings per share of common stock

股利收益率 Dividend yield ratio

價益比 Price-earnings ratio

普通股每股帳面價值 Book value per share of common stock 資本報酬率 Return on investment

總資產(chǎn)報酬率 Return on total asset

債券收益率 Yield rate on bonds

已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio

優(yōu)先股收益率 Yield rate on preferred stock

營運資本 Working Capital

周轉(zhuǎn) Turnover

存貨周轉(zhuǎn)率 Inventory turnover

應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable turnover

流動比率 Current ratio

速動比率 Quick ratio

酸性試驗比率 Acid test ratio

（14）合并財務(wù)報表 合并財務(wù)報表 Consolidated financial statements

吸收合并 Merger

創(chuàng)立合并 Consolidation

控股公司 Parent company

附屬公司 Subsidiary company

少數(shù)股權(quán) Minority interest

權(quán)益聯(lián)營合并 Pooling of interest

購買合并 Combination by purchase

權(quán)益法 Equity method

成本法 Cost method

（15）物價變動中的會計計量 物價變動之會計 Price-level changes accounting

一般物價水平會計 General price-level accounting 貨幣購買力會計 Purchasing-power accounting 統(tǒng)一幣值會計 Constant dollar accounting 歷史成本 Historical cost

現(xiàn)行價值會計 Current value accounting 現(xiàn)行成本 Current cost

重置成本 Replacement cost

物價指數(shù) Price-level index

國民生產(chǎn)總值物價指數(shù) Gross national product implicit price deflator or GNP deflator;

消費物價指數(shù) Consumer price index or CPI;

批發(fā)物價指數(shù) Wholesale price index

貨幣性資產(chǎn) Monetary assets

貨幣性負(fù)債 Monetary liabilities

貨幣購買力損益 Purchasing-power gains or losses

資產(chǎn)持有損益 Holding gains or losses

未實現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losses 現(xiàn)行價值與統(tǒng)一幣值會計 Constant dollar and current cost accounting

第二篇：財務(wù)英語

call deposit 通知存款；活期存款 ：

通知存款是一種不約定存期、支取時需提前通知銀行、約定支取日期和金額方能支取的存款。

活期存款指無需任何事先通知,存款戶即可隨時存取和轉(zhuǎn)讓的一種銀行存款 call loan； 短期同業(yè)拆借；通知貸款

短期同業(yè)拆借：向證券經(jīng)紀(jì)行借出貸款，用來作為保證金帳戶的資金。同業(yè)拆借的利率每日計算，最終利率成為同業(yè)拆借利率。

call margin 補倉；追加保證金

補倉： 指投資者在持有一定數(shù)量的某種證券的基礎(chǔ)上,又買入同一種證券。補倉，就是因為股價下跌被套，為了攤低該股票的成本，而進行的買入行為。

追加保證金：是指清算所規(guī)定的，在會員保證金帳戶金額短少時，為使保證金金額維持在初始保證金水平，而要求會員增加交納的保證金。call market 短期同業(yè)拆放市場

call money 短期同業(yè)拆借；活期貸款

活期貸款也稱通知貸款，是指沒有確立貸款期，銀行可隨時通知收回或借款人可以隨時償還的。

call option 認(rèn)購期權(quán)；看漲期權(quán)

看漲期權(quán)是指在協(xié)議規(guī)定的有效期內(nèi)，協(xié)議持有人按規(guī)定的價格和數(shù)量購進股票的權(quán)利。

第三篇：財務(wù)英語

第四章 增值稅、消費稅、營業(yè)稅法律制度

本章借2013年增值稅、消費稅“王者歸來”之東風(fēng)，一躍而成為七章之首，2014年本章考核分值仍不會低于20分，大家應(yīng)重點關(guān)注增值稅與消費稅的基本計算并注意二者的結(jié)合考核。

本章內(nèi)容巨多，但并非“難于上青天”，初涉稅法更需要大家在理解的基礎(chǔ)上對考點進行把握，切勿死記硬背!

☆三大流轉(zhuǎn)稅征稅范圍比較

1.增值稅與營業(yè)稅

增值稅：在我國境內(nèi)“銷售貨物”或者“提供加工修理修配勞務(wù)”以及“進口貨物”

營業(yè)稅：在我國境內(nèi)“提供應(yīng)稅勞務(wù)”、“轉(zhuǎn)讓無形資產(chǎn)”或者“銷售不動產(chǎn)”

2.增值稅與消費稅

增值稅：在我國境內(nèi)“銷售貨物”或者“提供加工修理修配勞務(wù)”以及“進口貨物”

消費稅： 在我國境內(nèi)“生產(chǎn)、委托加工和進口”消費稅暫行條例規(guī)定的消費品，以及國務(wù)院確定的“銷售”消費稅暫行條例規(guī)定的消費品

☆流轉(zhuǎn)稅基本原理

1.增值稅稅款抵扣制

2.增值稅“鏈條式”的征納稅方式

3.價外稅與價內(nèi)稅

4.減免稅

國家為什么要制定稅收減免政策?

【注意】鼓勵和照顧都是有限度的。

營業(yè)稅稅收減免

1.托兒所、幼兒園、養(yǎng)老院、殘疾人福利機構(gòu)提供的育養(yǎng)服務(wù)，婚姻介紹，殯葬服務(wù)。

2.殘疾人員個人提供的勞務(wù)。

3.醫(yī)院、診所和其他醫(yī)療機構(gòu)提供的醫(yī)療服務(wù)。

4.學(xué)校和其他教育機構(gòu)提供的教育勞務(wù)(學(xué)歷教育)，學(xué)生勤工儉學(xué)提供的勞務(wù)。

5.農(nóng)業(yè)機耕、排灌、病蟲害防治、植物保護、農(nóng)牧保險以及相關(guān)技術(shù)培訓(xùn)業(yè)務(wù)，家禽、牲畜、水生動物的配種和疾病防治。

6.紀(jì)念館、博物館、文化館、文物保護單位管理機構(gòu)、美術(shù)館、展覽館、書畫院、圖書館舉辦文化活動的門票收入，宗教場所舉辦文化、宗教活動的門票收入。

7.境內(nèi)保險機構(gòu)為出口貨物提供的保險產(chǎn)品。

account payable 應(yīng)付帳款

account receivable 應(yīng)收帳款 account of payments 支出表

account of receipts 收入表 Accounting period 會計期間 accounting year 或financial year 會計

accountant genaral 會計主任

account balancde 結(jié)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(chǎn)負(fù)債表

account form of profit and loss statement 帳戶式損益表

account payable 應(yīng)付帳款

account receivable 應(yīng)收帳款

account of payments 支出表

account of receipts 收入表

account title 帳戶名稱，會計科目

accounting year 或financial year 會計

accounts payable ledger 應(yīng)付款分類帳

Accounting period（會計期間）

are related to specific time periods ,typically one year（通常是一年)

資產(chǎn)負(fù)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 flows

1、部門的稱謂

市場部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(wù) Customer Service，例如客服員叫CSR，R for representative

人事部 Human Resource

行政部 Admin.財務(wù)部 Finance & Accounting

產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫 P S Planner

2、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

經(jīng)理 Manager

總經(jīng)理 GM，General Manager

入場費admission

運費freight

小費tip

學(xué)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(wù)費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special duties

市內(nèi)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 Maintenance

車輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓(xùn)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

總監(jiān)Director

總會計師 Finance Controller

高級 Senior 如高級經(jīng)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(jīng)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(jīng)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(gòu)費 Intermediary organs

咨詢費 Consult fees

訴訟費 Legal cost

業(yè)務(wù)招待費 Business entertainment

技術(shù)轉(zhuǎn)讓費 Technology transfer fees

礦產(chǎn)資源補償費 Mineral resources compensation fees

排污費 Pollution discharge fees

房產(chǎn)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(wù)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

帳目名詞

一、資產(chǎn)類 Assets

流動資產(chǎn) 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 investmentscorporate bonds

基金 Short-term investmentsother

短期投資跌價準(zhǔn)備 Short-term investments falling price reserves

應(yīng)收款 Account receivable

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

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收賬款 Account receivable

其他應(yīng)收款 Other notes receivable

壞賬準(zhǔn)備 Bad debt reserves

預(yù)付賬款 Advance money

應(yīng)收補貼款 Cover deficit by state subsidies of receivable

庫存資產(chǎn) Inventories

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 commission basis

受托代銷商品 Commissioned and sell the goods on a commission basis

存貨跌價準(zhǔn)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(quán)投資 Long-term investment on stocks

股票投資 Investment on stocks

其他股權(quán)投資 Other investment on stocks

長期債權(quán)投資 Long-term investment on bonds

債券投資 Investment on bonds

其他債權(quán)投資 Other investment on bonds

長期投資減值準(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 Bcreditor''s rights investment depreciation reserves

委托貸款 Entrust loans

本金 Principal

利息 Interest

減值準(zhǔn)備 Depreciation reserves

固定資產(chǎn) Fixed assets

房屋 Building

建筑物 Structure

機器設(shè)備 Machinery equipment

運輸設(shè)備 Transportation facilities

工具器具 Instruments and implement

累計折舊 Accumulated depreciation

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

機器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

工程物資 Project goods and material

專用材料 Special-purpose material

專用設(shè)備 Special-purpose equipment

預(yù)付大型設(shè)備款 Prepayments for equipment

為生產(chǎn)準(zhǔn)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(shè)備 Erecting equipment-in-process

技術(shù)改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves

固定資產(chǎn)清理 Liquidation of fixed assets

無形資產(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 Goodwill

無形資產(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

未確認(rèn)融資費用 Unacknowledged financial charges

待處理財產(chǎn)損溢 Wait deal assets loss or income

待處理財產(chǎn)損溢 Wait deal assets loss or income

待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income

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

短期借款 Short-term borrowing

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

應(yīng)付賬款 Account payable

預(yù)收賬款 Deposit received

代銷商品款 Proxy sale goods revenue

應(yīng)付工資 Accrued wages

應(yīng)付福利費 Accrued welfarism

應(yīng)付股利 Dividends payable

應(yīng)交稅金 Tax payable

應(yīng)交增值稅 value added tax payable

進項稅額 Withholdings on VAT

已交稅金 Paying tax

轉(zhuǎn)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(zhuǎn)出 Changeover withnoldings on VAT

出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

未交增值稅 Unpaid VAT

應(yīng)交營業(yè)稅 Business tax payable

應(yīng)交消費稅 Consumption tax payable

應(yīng)交資源稅 Resources tax payable

應(yīng)交所得稅 Income tax payable

應(yīng)交土地增值稅 Increment tax on land value payable

應(yīng)交城市維護建設(shè)稅 Tax for maintaining and building cities

payable

應(yīng)交房產(chǎn)稅 Housing property tax payable

應(yīng)交土地使用稅 Tenure tax payable

應(yīng)交車船使用稅 Vehicle and vessel usage license plate

tax(VVULPT)payable

應(yīng)交個人所得稅 Personal income tax payable

其他應(yīng)交款 Other fund in conformity with paying

其他應(yīng)付款 Other payables

預(yù)提費用 Drawing expense in advance

其他負(fù)債 Other liabilities

待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value

預(yù)計負(fù)債 Anticipation liabilities

長期負(fù)債 Long-term Liabilities

長期借款 Long-term loans

一年內(nèi)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(yīng)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(yīng)計利息 Accrued interest

長期應(yīng)付款 Long-term account payable

應(yīng)付融資租賃款 Accrued financial lease outlay

一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year

一年后到期的長期應(yīng)付 Long-term account payable over one year

專項應(yīng)付款 Special payable

一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year

一年后到期的專項應(yīng)付 Long-term special payable over one year

遞延稅款 Deferral taxes

三、所有者權(quán)益類 OWNERS'' EQUITY

資本 Capita

實收資本(或股本)Paid-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(chǎn)準(zhǔn)備 Receive non-cash donate reserve

股權(quán)投資準(zhǔn)備 Stock right investment reserves

撥款轉(zhuǎn)入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital 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(zhuǎn)入 Other chengeover in

提取法定盈余公積 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(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

提取任意盈余公積 Withdrawal other common accumulation fund

應(yīng)付普通股股利 Common Stock dividends payable

轉(zhuǎn)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(chǎn)成本 Cost of manufacture

基本生產(chǎn)成本 Base cost of manufacture

輔助生產(chǎn)成本 Auxiliary cost of manufacture

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(wù)費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special duties

市內(nèi)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 Maintenance

車輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓(xùn)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 cessation

勞務(wù)成本 Service costs

五、損益類 Profit and loss

收入 Income

業(yè)務(wù)收入 OPERATING INCOME

主營業(yè)務(wù)收入 Prime operating revenue

產(chǎn)品銷售收入 Sales revenue

服務(wù)收入 Service revenue

其他業(yè)務(wù)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(chǎn)使用權(quán)收入 Remise right of assets revenue

返還所得稅 Reimbursement of income tax

其他收入 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(zhǔn)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 Cash overage

處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

出售無形資產(chǎn)收益 Income on sales of intangible assets

固定資產(chǎn)盤盈 Fixed assets inventory profit

罰款凈收入 Net amercement income

支出 Outlay

業(yè)務(wù)支出 Revenue charges

主營業(yè)務(wù)成本 Operating costs

產(chǎn)品銷售成本 Cost of goods sold

服務(wù)成本 Cost of service

主營業(yè)務(wù)稅金及附加 Tax and associate charge

營業(yè)稅 Sales tax

消費稅 Consumption tax

城市維護建設(shè)稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

5405 其他業(yè)務(wù)支出 Other business expense

銷售其他材料成本 Other cost of material sale

其他勞務(wù)成本 Other cost of service

其他業(yè)務(wù)稅金及附加費 Other tax and associate charge

費用 Expenses

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(jīng)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(jīng)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(gòu)費 Intermediary organs

咨詢費 Consult fees

訴訟費 Legal cost

業(yè)務(wù)招待費 Business entertainment

技術(shù)轉(zhuǎn)讓費 Technology transfer fees

礦產(chǎn)資源補償費 Mineral resources compensation fees

排污費 Pollution discharge fees

房產(chǎn)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(wù)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 expenditure

捐贈支出 Donation outlay

減值準(zhǔn)備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets

出售無形資產(chǎn)損失 Loss on sales of intangible assets

固定資產(chǎn)盤虧 Fixed assets inventory loss

債務(wù)重組損失 Loss on arrangement

罰款支出 Amercement outlay

所得稅 Income tax

以前損益調(diào)整 Prior year income adjustment

第四篇：高級財務(wù)英語

英譯漢

1.Owner’s equity 所有者權(quán)益2.Charge of accounts賬目管理3.bankreconciliation銀行對帳單4.Marketable security 有價證券5.Intangible assets無形資產(chǎn)6.impairment test7.accumulate depreciation 累計折舊8.interest payable 應(yīng)付利息9.common stock 普通股10.capital supplies 資本來源11.accounting elements會計要素12.debets balance 借方余額13.posting 過賬14.net realizable value凈變現(xiàn)價值15.securities exchange 證券交易所16.amortization分期償還17.premium bonds溢價債券18.current liabilities流動負(fù)債19.partnership合資企業(yè)20.cash dividends現(xiàn)金股利

漢譯英

1.公認(rèn)會計準(zhǔn)則generally accepted accounting principle（GAAP）2．總賬generalledger3.應(yīng)收賬款receivable account4．壞賬準(zhǔn)備Bad Debit Reserve5.存貨inventory6.固定資產(chǎn)fixed assets7.預(yù)收賬款A(yù)ccounts Received in Advance8.債券折價發(fā)行bond discount9.獨資企業(yè)individual proprietorship10股票、股利 stock dividend11.經(jīng)濟業(yè)務(wù)business transaction 12.丁字賬戶skeleton account13.調(diào)整及結(jié)賬分錄closing entry14．債券bond15.折舊率rate of depreciation16.使用壽命service life17.特許權(quán)franchise18.債券面值Face value19.優(yōu)先股 preferred stock20.實收資本paid-in capital 1．The difference between the bonds and debentures Answer:A bond is secured by physical assets in a trust in a trust deed written into the bond contract.If the bond goes into default,the trust deed provisions allow the bondholders to seize specified physical asserts and sell them to recover their investment.A debenture may be secured by something other than a physical asset that can be seized and sold in the event of default on the issue.The asset secured may be a general claim on residual assets or the issuer’s credit rating.2.What are the accounting element? Answer:Assets(what an organization owns)LiabilitiesOwner’s equityRevenueExpenseProfit(gains/losses)3.What is good will? Answer: is the difference between the actual purchase price of an acquired firm and the estimated fair market value of the identifiable net assets acquired.(Assets-Liabilities,valued at fair value)4.corporations’ advantages and disadvantages.Answer: Advantages Corporationsare separate legal entitiesHave continuity life Shareholders are not liable for the corporationOwnership rights can be esily transferred Disadvantages(1)the income of a corporation is taxed twice(2)Corporations are generally subject to more regulations than other businesses

第五篇：常用財務(wù)英語及中英文解釋

AGM 股東大會

Annual General Meeting的縮寫，指在財政結(jié)束后不久邀請股東就公司的報告、財務(wù)報表和年終估息等事宜進行表決而召開的大會。公司常在新財政的頭幾個月內(nèi)召開年會，并借此向股東匯報公司的業(yè)務(wù)前景。

Abbreviation of Annual General Meeting.The meeting that the shareholders are invited to attend at the end of fiscal year for the discussion of the annual report, financial report and yearly estimation of interest, EST.A company usually holds annual meetings at the initial months of a new fiscal year and report to the shareholders the prospect of the company's business.AAA/Aaa 3A等級

償還債務(wù)的能力極強，基本不受不利經(jīng)濟環(huán)境的影響。由標(biāo)準(zhǔn)普爾、穆迪和惠譽國際等主要評級機構(gòu)評定。評級對象通常為債券，銀行信用等。

The strongest reimbursing ability which is hardly effected by the economic environment.The evaluation is by Standard & Poor's, Moody, Fitch and other major international credit agencies and mainly for securities and bank credits ET.Account Analysis 賬目分析

由銀行提供的概述公司交易活動，現(xiàn)金結(jié)余及各賬戶費用的帳單，通常為月結(jié)。

A bank statement, usually monthly, summarizes the transaction movements, balance and charges on each bank account held by the company.Accretion 增值

指金融工具在其期限內(nèi)名義本金值的增加。例如，某企業(yè)以貼現(xiàn)方式買進債券，會計處理為每月將債券到期時可獲得的資本增值逐步入帳。

The increasing of financial instruments‘ principle within the maturity period.Eg.A company buys the bonds with a discount, the accounting treatment is to book the added value at the maturity of the bonds step by step.Accruals 應(yīng)計項目

也稱為預(yù)提。資產(chǎn)負(fù)債表負(fù)債類科目。是對已發(fā)生但尚未支付的費用的預(yù)計。例如：借款利息費用，個人所得稅等。Accounts on a balance sheet that represent liabilities.It is about an amount incurred as a charge but not paid.Eg.The future interest expense and the IIT ect.Accrued Interest 應(yīng)計利息

Accrued adj.[會計] 應(yīng)計的，權(quán)責(zé)已發(fā)生的Acid Test Ratio 速動比率,酸性測試比率

是衡量企業(yè)流動資產(chǎn)中可以立即用于償付流動負(fù)債的能力，是現(xiàn)金類資產(chǎn)對流動負(fù)債的比率關(guān)系。

Acid test Ratio is used for measuring the ability of reimbursing current liability by current asset.It could be represented by the cash asset divided by current liability.Aggregate Risk 總風(fēng)險

指一家銀行在即期和遠(yuǎn)期金融合約中對單一客戶承受的總風(fēng)險。

All the risks that a bank needs to undertake for a single customer in spot and forward contracts.Spot Rate 即期利率

Annuity 年金

指在一定時期內(nèi)每隔相等時間、發(fā)生相等數(shù)額的收付款項，則稱此款項為年金。

The same amount which is paid/received in the every same period is called “Annuity”.For example, the premium fee for an insurance contract.Assign 轉(zhuǎn)讓

一方將所有權(quán)轉(zhuǎn)讓給另一方，通常需要簽署相應(yīng)的法律文件。

The act of transferring of rights or property under a contract to another person.Assign in the financial derivatives market refers to the act of exercising option.Auto ID 自動識別

采用條形碼或其他方法，通過數(shù)據(jù)采集裝置自動識別及跟蹤物料輸運及庫存。

Automatic identification and tracking of material movement and inventory by data collection devices, using bar codes or other methods.Available Funds 可用資金

可支取資金，因而具有較高的價值。

Funds that are available for withdrawal and so have good value.Back-to-back LC 背對背信用證

與可轉(zhuǎn)讓信用證一樣，其作用都是中間商用來做轉(zhuǎn)手買賣的。不同之處在于：可轉(zhuǎn)讓信用證是一張信用證經(jīng)轉(zhuǎn)手給了第二受益人，而背對背信用證是兩張單獨的信用證，第二張信用證是在第一張證的基礎(chǔ)上開立的。

It is used by trading agent for intermediate business like transferable L/C.The difference is that transferable L/C is the same L/C transferred to third party whereas the back to back L/C refers to two independent L/C but the second L/C is issued on the basis of the first L/C.Bank Bill 銀行匯票

指由銀行簽發(fā)或承兌的匯票，英文也稱bank draft，banker’s bill和banker’s draft，銀行承兌匯票的英文也稱為banker’s acceptance。由于銀行匯票是由銀行簽發(fā)或承兌的，它的風(fēng)險低于一般匯票，在貨幣市場較易貼現(xiàn)，且可獲得較優(yōu)惠的貼現(xiàn)率。

It is issued or accepted by a bank.it is also named as bank draft，banker’s bill & banker’s draft.The bill accepted by the bank is also named as banker's acceptance.Because the bill is issued by the bank, it has lower risks than thegeneral bills and easily discounted at a preferential rate in currency market.Basis Point 基點

代表利率變動最小單位為0.0001

The unit that represents the minimum interest rate change of 0.0001

Batch Processing(also known as bulk processing)批量處理（也叫批處理）

Benchmark 基準(zhǔn)

作為參照的標(biāo)準(zhǔn)。在債券市場，基準(zhǔn)債券通常指最新發(fā)行的、發(fā)行量較大的一期債券，其流動性往往是最高的。

Standard for reference.In the bonds market, benchmark bonds refers to the latest period of bonds with the largest issue and usually the highest mobility.By-product 副產(chǎn)品

Call Money 通知存款

指可隨時要求提取的存款，英文亦稱為day-to-day money（隔夜資金）及sight money（活期存款），這種存款的利息通常低于定期存款，但高于活期存款。在國內(nèi)，一般最短通知存款期限為7天，美元3百萬以下的通知存款需遵照人民銀行利率，3百萬以上可以根據(jù)各銀行資金成本自行議定。

The deposit put into the money market can be called at short notice.It is also known as day-to-day money or sight money.The interest rate of this kind of deposit is lower than that of time deposit but higher than that of demand deposit.In China, the minimum period of call money is 7 days.The USD call money rate should respect the rate of PBOC if the amount is below USD3 million whereas it could be negotiated if the amount is above USD3 million.Capital Employed 動用資本/運用資本

指公司用于擴大再生產(chǎn)所動用的資本，也可以指凈資產(chǎn)（net assets），但經(jīng)常也指包含了銀行貸款和透支的金額。Capital used by a particular company in its business.It may refer to net assets but often includes bank loans and overdrafts.Capital Expenditure 資本支出

常簡稱為Capex（資本支出）,指用于添置固定資產(chǎn)的支出。

It is often known simply as Capex which refers to the payment for the acquisition of a long-term asset.Cash Flow Statement 現(xiàn)金流量表

按照經(jīng)營活動、投資活動和籌資活動進行分類，報告企業(yè)本期的現(xiàn)金流入和流出的情況，以有助于報表使用者了解這些活動對企業(yè)財務(wù)狀況的影響程度。

Cash flow statement is classified into operating cash flow, investment cash flow and financing cash flow.It reports the cash in and out of the company in the current period.It can help the reader to understand the influences of all these activities onthe company.Credit Squeeze 信貸緊縮

指由于貨幣供給無法滿足需求，從而導(dǎo)致利率上升及借貸環(huán)境差。信貸緊縮也可以是政府控制經(jīng)濟過熱的結(jié)果。嚴(yán)重的信貸緊縮可演變成信貸危機（Credit crunch）。

A credit squeeze occurs when the supply of money is unable to keep up with demand, causing interest rates to rise and exacerbating the borrowing position.It can also result from the government's control over the over-heated economy.Serious

credit squeeze may develop into a credit crunch.Current Ratio 流動比率

也稱為營運資金比率，是流動資產(chǎn)與流動負(fù)債的比率。它表明企業(yè)每百元流動負(fù)債有多少流動資產(chǎn)作為其支付保障，是衡量企業(yè)流動資產(chǎn)可以變?yōu)楝F(xiàn)金用于償還其流動負(fù)債的能力。是衡量企業(yè)短期風(fēng)險的指標(biāo)。

It is also known as working capital ratio which refers to the ratio of current assets dividing by current liabilities.It is a measure of a company's ability to meet its short-term liabilities.It is the indicator to measure the company's short term risk.Current Liabilities 流動負(fù)債

指將在一年或超過一年的一個營業(yè)周期內(nèi)償還的債務(wù)，包括短期借款、應(yīng)付帳款、預(yù)提費用等。

The debts can be reimbursed within one year or more.They include short term loan, accounts payable and accrued ect.Cut-off Time 截止時間

指一天中可發(fā)生交易的最晚時間，以確保標(biāo)準(zhǔn)結(jié)算可完成（如當(dāng)日交收）。

Latest time of day at which a transaction can occur to ensure standard settlement is achieved(e.g.value today).Debt Financing 債務(wù)融資

指通過發(fā)售如債券、短期或中期票據(jù)等方式籌集資金。

Raising capital by selling debt instruments such as bonds, bills or notes.Discount Yield 貼現(xiàn)收益率/折扣收益率

以貼現(xiàn)方式出售的證券的收益率。

The yield(收益)from selling securities on a discount.