会计词汇中英文对照解析
会计词汇中英文对照
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 cash equivalents
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 receivable - related parties
1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables
1181 应收出售远汇款forward exchange contract receivable
1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract
1184 应收收益earned revenue receivable
1185 应收退税款income tax refund receivable
1187 其它应收款- 关系人other receivables - related parties
1188 其它应收款- 其它other receivables - other
1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories
1211 商品存货merchandise inventory
1212 寄销商品consigned goods
1213 在途商品goods in transit
1219 备抵存货跌价损失allowance for reduction of inventory to market
1221 制成品finished goods
1222 寄销制成品consigned finished goods
1223 副产品by-products
1224 在制品work in process
1225 委外加工work in process - outsourced
1226 原料raw materials
1227 物料supplies
1228 在途原物料materials and supplies in transit
1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses
1251 预付薪资prepaid payroll
1252 预付租金prepaid rents
1253 预付保险费prepaid insurance
1254 用品盘存office supplies
1255 预付所得税prepaid income tax
1258 其它预付费用other prepaid expenses
126 预付款项prepayments
1261 预付货款prepayment for purchases
1268 其它预付款项other prepayments
128~129 其它流动资产other current assets
1281 进项税额VAT paid （or input tax）
1282 留抵税额excess VAT paid （or overpaid VAT）
1283 暂付款temporary payments
1284 代付款payment on behalf of others
1285 员工借支advances to employees
1286 存出保证金refundable deposits
1287 受限制存款certificate of deposit-restricted
1291 递延所得税资产deferred income tax assets
1292 递延兑换损失deferred foreign exchange losses
1293 业主（股东）往来owners^（stockholders^）current account 1294 同业往来current account with others
1298 其它流动资产-其它other current assets - other
2、基金及长期投资funds and long-term investments
131 基金funds
1311 偿债基金redemption fund （or sinking fund）
1312 改良及扩充基金fund for improvement and expansion
1313 意外损失准备基金contingency fund
1314 退休基金pension fund
1318 其它基金other funds
132 长期投资long-term investments
1321 长期股权投资long-term equity investments
1322 长期债券投资long-term bond investments
1323 长期不动产投资long-term real estate in-vestments
1324 人寿保险现金解约价值cash surrender value of life insurance
1328 其它长期投资other long-term investments
1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments
3、固定资产property , plant, and equipment
141 土地land
1411 土地land
1418 土地-重估增值land - revaluation increments
142 土地改良物land improvements
1421 土地改良物land improvements
1428 土地改良物-重估增值land improvements - revaluation increments
1429 累积折旧-土地改良物accumulated depreciation - land improvements
143 房屋及建物buildings
1431 房屋及建物buildings
1438 房屋及建物-重估增值buildings -revaluation increments
1439 累积折旧-房屋及建物accumulated depreciation - buildings
144~146 机（器）具及设备machinery and equipment
1441 机（器）具machinery
1448 机（器）具-重估增值machinery - revaluation increments
1449 累积折旧-机（器）具accumulated depreciation - machinery
151 租赁资产leased assets
1511 租赁资产leased assets
1519 累积折旧-租赁资产accumulated depreciation - leased assets
152 租赁权益改良leasehold improvements
1521 租赁权益改良leasehold improvements
1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements
156 未完工程及预付购置设备款construction in progress and prepayments forequipment
1561 未完工程construction in progress
1562 预付购置设备款prepayment for equipment
158 杂项固定资产miscellaneous property, plant, and equipment
1581 杂项固定资产miscellaneous property, plant, and equipment
1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments
1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment
16 递耗资产depletable assets
161 递耗资产depletable assets
1611 天然资源natural resources
1618 天然资源-重估增值natural resources -revaluation increments
1619 累积折耗-天然资源accumulated depletion - natural resources
17 无形资产intangible assets
171 商标权trademarks
1711 商标权trademarks
172 专利权patents
1721 专利权patents
173 特许权franchise
1731 特许权franchise
174 著作权copyright
1741 著作权copyright
175 计算机软件computer software
1751 计算机软件computer software cost
176 商誉goodwill
1761 商誉goodwill
177 开办费organization costs
1771 开办费organization costs
178 其它无形资产other intangibles
1781 递延退休金成本deferred pension costs
1782 租赁权益改良leasehold improvements
1788 其它无形资产-其它other intangible assets - other
18 其它资产other assets
181 递延资产deferred assets
1811 债券发行成本deferred bond issuance costs
1812 长期预付租金long-term prepaid rent
1813 长期预付保险费long-term prepaid insurance
1814 递延所得税资产deferred income tax assets
1815 预付退休金prepaid pension cost
1818 其它递延资产other deferred assets
182 闲置资产idle assets
1821 闲置资产idle assets
184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables
1841 长期应收票据long-term notes receivable
1842 长期应收帐款long-term accounts receivable
1843 催收帐款overdue receivables
1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties
1848 其它长期应收款项other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
185 出租资产assets leased to others
1851 出租资产assets leased to others
1858 出租资产-重估增值assets leased to others - incremental value from revaluation
1859 累积折旧-出租资产accumulated depreciation - assets leased to others
186 存出保证金refundable deposit
1861 存出保证金refundable deposits
188 杂项资产miscellaneous assets
1881 受限制存款certificate of deposit - restricted
1888 杂项资产-其它miscellaneous assets - other
二、负债liabilities
21~ 22 流动负债current liabilities
211 短期借款short-term borrowings（debt）
2111 银行透支bank overdraft
2112 银行借款bank loan
2114 短期借款-业主short-term borrowings - owners
2115 短期借款-员工short-term borrowings - employees
2117 短期借款-关系人short-term borrowings- related parties
2118 短期借款-其它short-term borrowings - other
212 应付短期票券short-term notes and bills payable
2121 应付商业本票commercial paper payable
2122 银行承兑汇票bank acceptance
2128 其它应付短期票券other short-term notes and bills payable
2129 应付短期票券折价discount on short-term notes and bills payable
213 应付票据notes payable
2131 应付票据notes payable
2137 应付票据-关系人notes payable - related parties
2138 其它应付票据other notes payable
214 应付帐款accounts pay able
2141 应付帐款accounts payable
2147 应付帐款-关系人accounts payable - related parties
216 应付所得税income taxes payable
2161 应付所得税income tax payable
217 应付费用accrued expenses
2171 应付薪工accrued payroll
2172 应付租金accrued rent payable
2173 应付利息accrued interest payable
2174 应付营业税accrued VAT payable
2175 应付税捐-其它accrued taxes payable- other
2178 其它应付费用other accrued expenses payable
218~219 其它应付款other payables
2181 应付购入远汇款forward exchange contract payable
2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract
2184 应付土地房屋款payables on land and building purchased
2185 应付设备款Payables on equipment
2187 其它应付款-关系人other payables - related parties
2191 应付股利dividend payable
2192 应付红利bonus payable
2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other
226 预收款项advance receipts
2261 预收货款sales revenue received in advance
2262 预收收入revenue received in advance
2268 其它预收款other advance receipts
227 一年或一营业周期内到期长期负债long-term liabilities -current portion
2271 一年或一营业周期内到期公司债corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion
228~229 其它流动负债other current liabilities
2281 销项税额VAT received（or output tax）
2283 暂收款temporary receipts
2284 代收款receipts under custody
2285 估计售后服务/保固负债estimated warranty liabilities
2291 递延所得税负债deferred income tax liabilities
2292 递延兑换利益deferred foreign exchange gain
2293 业主（股东）往来owners^ current account
2294 同业往来current account with others
2298 其它流动负债-其它other current liabilities - others
23 长期负债long-term liabilities
231 应付公司债corporate bonds payable
2311 应付公司债corporate bonds payable
2319 应付公司债溢（折）价premium（discount）on corporate bonds payable
232 长期借款long-term loans payable
2321 长期银行借款long-term loans payable - bank
2324 长期借款-业主long-term loans payable - owners
2325 长期借款-员工long-term loans payable - employees
2327 长期借款-关系人long-term loans payable - related parties
2328 长期借款-其它long-term loans payable - other
233 长期应付票据及款项long-term notes and accounts payable
2331 长期应付票据long-term notes payable
2332 长期应付帐款long-term accounts pay-able
2333 长期应付租赁负债long-term capital lease liabilities
2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties
2338 其它长期应付款项other long-term payables
234 估计应付土地增值税accrued liabilities for land value increment tax
2341 估计应付土地增值税estimated accrued land value incremental tax pay-able
235 应计退休金负债accrued pension liabilities
2351 应计退休金负债accrued pension liabilities
238 其它长期负债other long-term liabilities
2388 其它长期负债-其它other long-term liabilities - other
28 其它负债other liabilities
281 递延负债deferred liabilities
2811 递延收入deferred revenue
2814 递延所得税负债deferred income tax liabilities
2818 其它递延负债other deferred liabilities
286 存入保证金deposits received
2861 存入保证金guarantee deposit received
288 杂项负债miscellaneous liabilities
2888 杂项负债-其它miscellaneous liabilities - other
三、业主权益owners^ equity
31 资本capital
311 资本（或股本）capital
3111 普通股股本capital - common stock
3112 特别股股本capital - preferred stock
3113 预收股本capital collected in advance
3114 待分配股票股利stock dividends to be distributed
3115 资本capital
32 资本公积additional paid-in capital
321 股票溢价paid-in capital in excess of par
3211 普通股股票溢价paid-in capital in excess of par- common stock
3212 特别股股票溢价paid-in capital in excess of par- preferred stock
323 资产重估增值准备capital surplus from assets revaluation
3231 资产重估增值准备capital surplus from assets revaluation
324 处分资产溢价公积capital surplus from gain on disposal of assets
3241 处分资产溢价公积capital surplus from gain on disposal of assets
325 合并公积capital surplus from business combination
3251 合并公积capital surplus from business combination
326 受赠公积donated surplus
3261 受赠公积donated surplus
328 其它资本公积other additional paid-in capital
3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions
33 保留盈余（或累积亏损）retained earnings （accumulated deficit）
331 法定盈余公积legal reserve
3311 法定盈余公积legal reserve
332 特别盈余公积special reserve
3321 意外损失准备contingency reserve
3322 改良扩充准备improvement and expansion reserve
3323 偿债准备special reserve for redemption of liabilities
3328 其它特别盈余公积other special reserve
335 未分配盈余（或累积亏损）retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏accumulated profit or loss
3352 前期损益调整prior period adjustments
3353 本期损益net income or loss for current period
34 权益调整equity adjustments
341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments
3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments
342 累积换算调整数cumulative translation adjustment
3421 累积换算调整数cumulative translation adjustments
343 未认列为退休金成本之净损失net loss not recognized as pension cost
3431 未认列为退休金成本之净损失net loss not recognized as pension costs
35 库藏股treasury stock
351 库藏股treasury stock
3511 库藏股treasury stock
36 少数股权minority interest
361 少数股权minority interest
3611 少数股权minority interest
四、损益类
4 营业收入operating revenue
41 销货收入sales revenue
411 销货收入sales revenue
4111 销货收入sales revenue
4112 分期付款销货收入installment sales revenue
417 销货退回sales return
4171 销货退回sales return
419 销货折让sales allowances
4191 销货折让sales discounts and allowances
46 劳务收入service revenue
461 劳务收入service revenue
4611 劳务收入service revenue
47 业务收入agency revenue
471 业务收入agency revenue
4711 业务收入agency revenue
48 其它营业收入other operating revenue
488 其它营业收入-其它other operating revenue
4888 其它营业收入-其它other operating revenue - other
5 营业成本operating costs
51 销货成本cost of goods sold
511 销货成本cost of goods sold
5111 销货成本cost of goods sold
5112 分期付款销货成本installment cost of goods sold
512 进货purchases
5121 进货purchases
5122 进货费用purchase expenses
5123 进货退出purchase returns
5124 进货折让charges on purchased merchandise
513 进料materials purchased
5131 进料material purchased
5132 进料费用charges on purchased material
5133 进料退出material purchase returns
5134 进料折让material purchase allowances
514 直接人工direct labor
5141 直接人工direct labor
515~518 制造费用manufacturing overhead
5151 间接人工indirect labor
5152 租金支出rent expense, rent
5153 文具用品office supplies （expense）
5154 旅费travelling expense, travel
5155 运费shipping expenses, freight
5156 邮电费postage （expenses）
5157 修缮费repair（s）and maintenance （expense ）5158 包装费packing expenses
5161 水电瓦斯费utilities （expense）
5162 保险费insurance （expense）
5163 加工费manufacturing overhead - outsourced
5166 税捐taxes
5168 折旧depreciation expense
5169 各项耗竭及摊提various amortization
5172 伙食费meal （expenses）
5173 职工福利employee benefits/welfare
5176 训练费training （expense）
5177 间接材料indirect materials
5188 其它制造费用other manufacturing expenses
56 劳务成本制ervice costs
561 劳务成本service costs
5611 劳务成本service costs
56 劳务成本制ervice costs
561 劳务成本service costs
5611 劳务成本service costs
57 业务成本gency costs
571 业务成本agency costs
5711 业务成本agency costs
58 其它营业成本other operating costs
588 其它营业成本-其它other operating costs-other
5888 其它营业成本-其它other operating costs - other
6 营业费用operating expenses
61 推销费用selling expenses
615~618 推销费用selling expenses
6151 薪资支出payroll expense
6152 租金支出rent expense, rent
6153 文具用品office supplies （expense）
6154 旅费travelling expense, travel
6155 运费shipping expenses, freight
6156 邮电费postage （expenses）
6157 修缮费repair（s）and maintenance （expense）
6159 广告费advertisement expense, advertisement
6161 水电瓦斯费utilities （expense）
6162 保险费insurance （expense）
6164 交际费entertainment （expense）
6165 捐赠donation （expense）
6166 税捐taxes
6167 呆帐损失loss on uncollectible accounts
6168 折旧depreciation expense
6169 各项耗竭及摊提various amortization
6172 伙食费meal （expenses）
6173 职工福利employee benefits/welfare
6175 佣金支出commission （expense）
6176 训练费training （expense）
6188 其它推销费用other selling expenses
62 管理及总务费用general & administrative expenses
625~628 管理及总务费用general & administrative expenses
6251 薪资支出payroll expense
6252 租金支出rent expense, rent
6253 文具用品office supplies
6254 旅费travelling expense, travel
6255 运费shipping expenses,freight
6256 邮电费postage （expenses）
6257 修缮费repair（s）and maintenance （expense）
6259 广告费advertisement expense, advertisement
6261 水电瓦斯费utilities （expense）
6262 保险费insurance （expense）
6264 交际费entertainment （expense）
6265 捐赠donation （expense）
6266 税捐taxes
6267 呆帐损失loss on uncollectible accounts
6268 折旧depreciation expense
6269 各项耗竭及摊提various amortization
6271 外销损失loss on export sales
6272 伙食费meal （expenses）
6273 职工福利employee benefits/welfare
6274 研究发展费用research and development expense
6275 佣金支出commission （expense）
6276 训练费training （expense）
6278 劳务费professional service fees
6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses
635~638 研究发展费用research and development expenses
6351 薪资支出payroll expense
6352 租金支出rent expense, rent
6353 文具用品office supplies
6354 旅费travelling expense, travel
6355 运费shipping expenses, freight
6356 邮电费postage （expenses）
6357 修缮费repair（s）and maintenance （expense）
6361 水电瓦斯费utilities （expense）
6362 保险费insurance （expense）
6364 交际费entertainment （expense）
6366 税捐taxes
6368 折旧depreciation expense
6369 各项耗竭及摊提various amortization
6372 伙食费meal （expenses）
6373 职工福利employee benefits/welfare
6376 训练费training （expense）
6378 其它研究发展费用other research and development expenses
7 营业外收入及费用non-operating revenue and expenses, other income（expense）71~74 营业外收入non-operating revenue
711 利息收入interest revenue
7111 利息收入interest revenue/income
712 投资收益investment income
7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income
7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain
7131 兑换利益foreign exchange gain
714 处分投资收益gain on disposal of investments
7141 处分投资收益gain on disposal of investments
715 处分资产溢价收入gain on disposal of assets
7151 处分资产溢价收入gain on disposal of assets
748 其它营业外收入other non-operating revenue
7481 捐赠收入donation income
7482 租金收入rent revenue/income
7483 佣金收入commission revenue/income
7484 出售下脚及废料收入revenue from sale of scraps
7485 存货盘盈gain on physical inventory
7486 存货跌价回升利益gain from price recovery of inventory
7487 坏帐转回利益gain on reversal of bad debts
7488 其它营业外收入-其它other non-operating revenue- other items
75~ 78 营业外费用non-operating expenses
751 利息费用interest expense
7511 利息费用interest expense
752 投资损失investment loss
7521 权益法认列之投资损失investment loss recog- nized under equity method
7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market 753 兑换损失foreign exchange loss
7531 兑换损失foreign exchange loss
754 处分投资损失loss on disposal of investments
7541 处分投资损失loss on disposal of investments
755 处分资产损失loss on disposal of assets
7551 处分资产损失loss on disposal of assets
788 其它营业外费用other non-operating expenses
7881 停工损失loss on work stoppages
7882 灾害损失casualty loss
7885 存货盘损loss on physical inventory
7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other
8 所得税费用（或利益）income tax expense （or benefit）
81 所得税费用（或利益）income tax expense （or benefit）
811 所得税费用（或利益）income tax expense （or benefit）
8111 所得税费用（或利益）income tax expense （or benefit）
9 非经常营业损益nonrecurring gain or loss
91 停业部门损益gain（loss）from discontinued operations
911 停业部门损益-停业前营业损益income（loss）from operations of discontinued segments 9111 停业部门损益-停业前营业损益income（loss）from operations of discontinued segment 912 停业部门损益-处分损益gain（loss）from disposal of discontinued segments
9121 停业部门损益-处分损益gain（loss）from disposal of discontinued segment
92 非常损益extraordinary gain or loss
921 非常损益extraordinary gain or loss
9211 非常损益extraordinary gain or loss
93 会计原则变动累积影响数cumulative effect of changes in accounting principles
931 会计原则变动累积影响数cumulative effect of changes in accounting principles
9311 会计原则变动累积影响数cumulative effect of changes in accounting principles
94 少数股权净利minority interest income
941 少数股权净利minority interest income
9411 少数股权净利minority interest income
会计专业术语中英文对比(最新整理)
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
会计专业专业术语中英文对照
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
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）
中英文会计词汇对照表
Rick Antle and Stanley Garstka
国际企业-会计术语-中英文对照
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
会计术语中英对照
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 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 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets
会计名词中英文对照
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本
资产负债表、利润表会计专业术语中英文对照
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
会计术语中英文对照
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）
(完整word版)会计术语中英文对照
成本会计 直接人工成本差异（direct labor variance） 直接材料成本差异（direct material variance） 在产品计价（work-in-process costing） 联产品成本计算（joint products costing） 生产成本汇总程序（accumulation process of procluction cost） 制造费用差异（manufacturing expenses variance） 实际成本与估计成本（actual cost and estimated cost） 工资费用分配（salary costs allocation） 成本曲线（cost curve） 农业生产成本（agriculture production cost） 原始成本和重置成本（original cost and replacement cost） 工程施工成本 直接成本与间接成本（direct cost and indirect cost） 可控成本（controllable cost） 制造费用分配（manufacturing expenses allocation） 理论成本与应用成本（theory cost and practice cost） 辅助生产成本分配（auxiliary production cost allocation） 期间,费用 成本控制程序（procedure of cost control） 成本记录（cost entry, cost recorder cost agenda） 成本计算分批法（job costing method） 成本计算分步法 直接人工成本差异（direct labor variance） 成本控制方法（cost control method） 内河运输成本 生产费用要素（elements of production expenses） 历史成本与未来成本（historical cost and future cost） 可避免成本与不可避免成本（avoidable cost and unavoidable cost） 成本计算期（cost period） 平均成本与个别成本（avorage cost and individual cost） 跨期摊提费用分配（inter-period expenses allocation） 计划成本（planned cost） 数量差异（quantity variance） 燃料费用分配（fuel expenses allocation） 定额成本控制制度（norm cost control system） 定额管理（management norm） 可递延成本与不可递延成本（deferrable cost and undeferrable cost） 成本控制标准（standard of cost control） 副产品成本计算（by-product costing） 责任成本（responsibility cost） 生产损失核算（production loss accounting）
会计术语中英对照
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
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
会计术语中英对照
会计术语中英对照 Document number：NOCG-YUNOO-BUYTT-UU986-1986UT
一、会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 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AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple
会计专业术语中英文对照参考
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
会计学词汇中英文对照
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
会计报表术语中英文对照
会计报表术语中英文对照 一、损益表INCOME STA TEMENT 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） Loss before income taxes ?税前损失