随着我国经济体制改革的不断深入,国际贸易、国际交流和国际交往已成为经济生活的重要组成部分,跨国公司业务呈现日渐增长的趋势,资本市场也越来越成熟,诸如实物期货、股指期货等新生事物在不断涌现,国际间的业务往来日渐频繁,同学们将来的创业趋向会越发国际化、全球化。因而,必备的会计专业英语词汇作为普及型的知识是应该具备的。
会计常用词汇英汉对照表
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
Bookkeeping 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
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 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
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Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设Stockholders 股东
Stockholders' equity 股东权益
Accounting convention 会计惯例
Accounting for acquisitions 购并的会计处理
Accounting for debtors 应收账款核算Accounting for depreciation 折旧核算Accounting for foreign currencies 外汇核算Accounting for stocks 存货核算
Accounting policies 会计政策
Accounting standards 会计准则
Actual cash flow 实际现金流量
Adjusting company profits 企业利润调整Advance payment guarantee 提前偿还保金Advertising budget 广告预算
Advising bank 通告银行
Age analysis 账龄分析
Aged debtors analysis 逾期账款分析Amortization 摊销
Analytical questionnaire 调查表分析Analytical skills 分析技巧
Analyzing financial risk 财务风险分析Analyzing financial statements 财务报表分析Analyzing liquidity 流动性分析
Analyzing profitability 盈利能力分析Analyzing working capital 营运资本分析Annual expenditure 年度支出
Anticipating future income 预估未来收入Areas of financial ratios 财务比率分析的对象Articles of incorporation 合并条款Assessment of banks 银行的评估
Asset conversion lending 资产转换贷款
Asset protection lending 资产担保贷款
Asset sale 资产出售
Asset turnover 资产周转率
Assets 资产
Association of British Factors and Discounters 英国代理人与贴现商协会Auditor's report 审计报告
Aval 物权担保
Bad debt 坏账
Bad debt level 坏账等级
Bad debt risk 坏账风险
Bad debts performance 坏账发生情况
Bad loans 坏账
Balance sheet 资产负债表
Balance sheet structure 资产负债表结构
Bank credit 银行信贷
Bank failures 银行破产
Bank loans.availability 银行贷款的可获得性
Bank status reports 银行状况报告
Bankruptcy 破产
Bankruptcy code 破产法
Bankruptcy petition 破产申请书
Basle agreement 塞尔协议
Basle Agreement 《巴塞尔协议》
Behavorial scoring 行为评分
Bill of exchange 汇票
Bill of lading 提单
BIS 国际清算银行
BIS agreement 国际清算银行协定
Book receivables 账面应收账款
Borrowing money 借人资金
Borrowing proposition 借款申请
Breakthrough products 创新产品
Budgets 预算
Bureaux (信用咨询)公司
Business development loan 商业开发贷款
Business failure 破产
Business plan 经营计划
Business risk 经营风险
Buyer credits 买方信贷
Buyer power 购买方力量
Buyer risks 买方风险
CAMPARI 优质贷款原则
Canons of lending 贷款原则
Capex 资本支出
Capital adequacy 资本充足性
Capital adequacy rules 资本充足性原则
Capital commitments 资本承付款项
Capital expenditure 资本支出
Capital funding 资本融资
Capital investment 资本投资
Capital strength 资本实力
Capital structure 资本结构
Capitalization of interest 利息资本化
Capitalizing development costs 研发费用资本化Capitalizing development expenditures 研发费用资本化Capitalizing interest costs 利息成本资本化
Cash assets 现金资产
Cash collection targets 现金托收目标
Cash cycle 现金循环周期
Cash cycle ratios 现金循环周期比率
Cash cycle times 现金循环周期时间
Cash deposit 现金储蓄
Cash flow adjustments 现金流调整
Cash flow analysis 现金流量分析
Cash flow crisis 现金流危机
Cash flow cycle 现金流量周期
Cash flow forecasts 现金流量预测
Cash flow lending 现金流贷出
Cash flow profile 现金流概况
Cash flow projections 现金流预测
Cash flow statements 现金流量表
Cash flows 现金流量
Cash position 现金头寸
Cash positive JE现金流量
Cash rich companies 现金充足的企业
Cash surplus 现金盈余
Cash tank 现金水槽
Cash-in-advance 预付现金
Categorized cash flow 现金流量分类
CE 优质贷款原则
CEO 首席执行官
Chairman 董事长,总裁
Charge 抵押
Charged assets 抵押资产
Chief executive officer 首席执行官
Collateral security 抵押证券
Collecting payments 收取付款
Collection activitv 收款活动
Collection cycle 收款环节
Collection procedures 收款程序
Collective credit risks 集合信用风险Comfortable liquidity positi9n 适当的流动性水平Commercial mortgage 商业抵押
Commercial paper 商业票据
Commission 佣金
Commitment fees 承诺费
Common stock 普通股
Common stockholders 普通股股东
Company and its industry 企业与所处行业Company assets 企业资产
Company liabilities 企业负债
Company loans 企业借款
Competitive advantage 竞争优势
Competitive forces 竞争力
Competitive products 竞争产品
Complaint procedures 申诉程序
Computerized credit information 计算机化信用信息Computerized diaries 计算机化日志
Confirmed letter of credit 承兑信用证
Confirmed letters of credit 保兑信用证Confirming bank 确认银行
Conservatism concept 谨慎原则
Consistency concept 一贯性原则
Consolidated accounts 合并报表
Consolidated balance sheets 合并资产负债表Contingent liabilities 或有负债
Continuing security clause 连续抵押条款Contractual payments 合同规定支出
Control limits 控制限度
Control of credit activities 信用活动控制Controlling credit 控制信贷
Controlling credit risk 控制信用风险
Corporate credit analysis 企业信用分析
Corporate credit controller 企业信用控制人员Corporate credit risk analysis 企业信用风险分析Corporate customer 企业客户
Corporate failure prediction models 企业破产预测模型Corporate lending 企业贷款
Cost leadership 成本领先型
Cost of sales 销售成本
Costs 成本
Country limit 国家限额
Country risk 国家风险
Court judgments 法院判决
Covenant 贷款保证契约
Covenants 保证契约
Creative accounting 寻机性会计
Credit analysis 信用分析
Credit analysis of customers 客户信用分析
Credit analysis of suppliers 供应商的信用分析
Credit analysis on banks 银行信用分析
Credit analysts 信用分析
Credit assessment 信用评估
Credit bureau reports 信用咨询公司报告
Credit bureaux 信用机构
Credit control 信贷控制
Credit control activities 信贷控制活动
Credit control performance reports 信贷控制绩效报告Credit controllers 信贷控制人员
Credit cycle 信用循环
Credit decisions 信贷决策
Credit deterioration 信用恶化
Credit exposure 信用敞口
Credit granting process 授信程序
Credit information 信用信息
Credit information agency 信用信息机构
Credit insurance 信贷保险
Credit insurance advantages 信贷保险的优势
Credit insurance brokers 信贷保险经纪人
Credit insurance limitations 信贷保险的局限
Credit limits 信贷限额
Credit limits for currency blocs 货币集团国家信贷限额Credit limits for individual countries 国家信贷限额Credit management 信贷管理
Credit managers 信贷经理
Credit monitoring 信贷监控
Credit notes 欠款单据
Credit period 信用期
Credit planning 信用计划
Credit policy 信用政策
Credit policy issues 信用政策发布
Credit proposals 信用申请
Credit protection 信贷保护
Credit quality 信贷质量
Credit rating 信用评级
Credit rating agencies 信用评级机构
Credit rating process 信用评级程序
Credit rating system 信用评级系统
Credit reference 信用咨询
Credit reference agencies 信用评级机构
Credit risk 信用风险
Credit risk assessment 信用风险评估
Credit risk exposure 信用风险敞口
Credit risk insurance 信用风险保险
Credit risk.individual customers 个体信用风险Credit risk:bank credit 信用风险:银行信用Credit risk:trade credit 信用风险:商业信用Credit scoring 信用风险评分
Creditor days 应付账款天数
Cross-default clause 交叉违约条款
Currency risk 货币风险
Current assets 流动资产
Current debts 流动负债
Current ratio requirement 流动比率要求
Current ratios 流动比率
Customer care 客户关注
Customer credit ratings 客户信用评级
Customer liaison 客户联络
Customer risks 客户风险
Daily operating expenses 经营费用
Day’s sales outstanding 收回应收账款的平均天数Debentures 债券
Debt capital 债务资本
Debtor days 应收账款天数
Debtor's assets 债权人的资产
Default 违约
Deferred payments 延期付款
Definition of leverage 财务杠杆率定义
Deposit limits 储蓄限额
Depositing money 储蓄资金
Depreciation 折旧
Direct loss 直接损失
Directors salaries 董事薪酬
Discretionary cash flows 自决性现金流量Discretionary outflows 自决性现金流出Distribution costs 分销成本
Dividend cover 股息保障倍数
Dividend payout ratio 股息支付率
Dividends 股利
EBITDA 扣除利息、税收、折旧和摊销之前的收益ECGD 出口信贷担保局
Economic conditions 经济环境
Economic cycles 经济周期
Economic depression 经济萧条
Economic growth 经济增长
Economic risk 经济风险
Electronic data interchange(EDI) 电子数据交换Environmental factors 环境因素
Equity capital 权益资本
Equity finance 权益融资
Equity stake 股权
Evergreen loan 常年贷款
Exceptional item 例外项目
Excessive capital commitments 过多的资本承付款项Exchange controls 外汇管制
Exchange-control regulations 外汇管制条例Exhaust method 排空法
Existing competitors 现有竞争对手
Existing debt 未清偿债务
External agency 外部机构
External assessment methods 外部评估方式External assessments 外部评估
External information sources 外部信息来源
Extraordinary items 非经常性项目
Facility account 便利账户
Factoring 代理
Factoring debts 代理收账
Factoring discounting 代理折扣
Factors Chain International 国际代理连锁Failure prediction scores 财务恶化预测分值FASB (美国)财务会计准则委员会
Faulty credit analysis 破产信用分析
Fees 费用
Financial assessment 财务评估
Financial cash flows 融资性现金流量Financial collapse 财务危机
Financial flexibility 财务弹性
Financial forecast 财务预测
Financial instability 财务的不稳定性Financial rating analysis 财务评级分析Financial ratios 财务比率
Financial risk 财务风险
Financial risk ratios 财务风险比率
Fitch IBCA 惠誉评级
Fitch IBCA ratings 惠誉评级
Fixed assets 固定资产
Fixed charge 固定费用
Fixed charge cover 固定费用保障倍数
Fixed costs 固定成本
Floating assets 浮动资产
Floating charge 浮动抵押
Floor planning 底价协议
Foreign exchange markets 外汇市场
Formal credit rating 正式信用评级
Forward rate agreements 远期利率协议
FRAs 远期利率协议
Fund managers 基金经理
FX transaction 外汇交易
GAAP 公认会计准则
Gearing 财务杠杆率
Geographical spread of markets 市场的地理扩展Global target 全球目标
Going concern concept 持续经营原则
Good lending 优质贷款
Good times 良好时期
Government agencies 政府机构
Government interference 政府干预
Gross income 总收入
Guarantee of payment 支付担保
Guaranteed loans 担保贷款
Guarantees 担保
High credit quality 高信贷质量
High credit risks 高信贷风险
High default risk 高违约风险
High interest rates 高利率
High risk regions 高风险区域
Highly speculative 高度投机
High-risk loan 高风险贷款
High-value loan 高价值贷款
Historical accounting 历史会计处理
Historical cost 历史成本
IAS 国际会计准则
IASC 国际会计准则委员会
IBTT 息税前利润
ICE 优质贷款原则
Idealliquidity ratios 理想的流动性比率
In house assessment 内部评估
In house credit analysis 内部信用分析
In house credit assessments 内部信用评估
In house credit ratings 内部信用评级
Income bonds 收入债券
Income statement 损益表
Increasing profits 提高利润
Increasing reported profits 提高账面利润
Indemnity clause 赔偿条款
Indicators of credit deterioration 信用恶化征兆Indirect loss 间接损失
Individual credit transactions 个人信用交易Individual rating 个体评级
Industrial reports 行业报告
Inflow 现金流入
Information in financial statements 财务报表中的信息In-house credit ratings 内部信用评级
Initial payment 初始支付
Insolvencies 破产
Institutional investors 机构投资者
Insured debt 投保债务
Intangible fixed asset 无形固定资产
Inter-company comparisons 企业间比较
Inter-company loans 企业间借款
Interest 利息
Interest cost 利息成本
Interest cover ratio 利息保障倍数
Interest cover test 利息保障倍数测试
Interest holiday 免息期
Interest payments 利息支付
Interest rates 利率
Interim statements 中报(中期报表)
Internal assessment methods 内部评估方法
Internal financing ratio 内部融资率
Internal Revenue Service 美国国税局
International Accounting Standards Committee 国际会计准则委员会International Accounting Standards(IAS) 国际会计准则International Chamber of Commerce 国际商会
International credit ratings 国际信用评级
International Factoring Association 国际代理商协会
International settlements 国际结算
Inventory 存货
Inverse of current ratio 反转流动比率
Investment analysts 投资分析人员
Investment policy 投资政策
Investment risk 投资风险
Investment spending 投资支出
Invoice discounting 发票贴现
Issue of bonds 债券的发行
Issued debt capital 发行债务资本
Junk bond status 垃圾债券状况
Just-in-time system(JIT) 适时系统
Key cash flow ratios 主要现金流量指标
Labor unrest 劳动力市场动荡
Large.scale borrower 大额借贷者
Legal guarantee 法律担保
Legal insolvency 法律破产
Lending agreements 贷款合约
Lending covenants 贷款保证契约
Lending decisions 贷款决策
Lending proposals 贷款申请
Lending proposition 贷款申请
Lending transactions 贷款交易
Letters of credit 信用证
LIBOR 伦敦同业拆借利率
Lien 留置
Liquid assets 速动资产
Liquidation 清算
Liquidation expenses 清算费
Liquidity 流动性
Liquidity and working capital 流动性与营运资金Liquidity ratios 流动比率
Liquidity run 流动性危机
Liquidity shortage 流动性短缺
Loan covenants 贷款合约
Loan guarantees 贷款担保
Loan principal 贷款本金
Loan principal repayments 贷款本金偿还
Loan review 贷款审查
London Inter-bank Offered Rate 伦敦同业拆借利率Long’term debt 长期负债
Long-term funding 长期融资
Long-term risk 长期风险
Management 管理层
Marginal lending 边际贷款
Marginal trade credit 边际交易信贷
Market surveys 市场调查
Marketing 市场营销
Markets 市场
Matching concept 配比原则
Material adverse-change clause 重大不利变动条款Maximum leverage level 最高财务杠杆率限制Measurement and judgment 计量与判断
Measuring risk 风险计量
Medium-term loan 中期贷款
Microcomputer modelling 计算机建模
Minimum current ratio requirement 最低流动比率要求Minimum leverage ratio 最低举债比率
Minimum net worth 最低净值
Minimum net-worth requirement 最低净值要求Minimum risk asset ratio 最低风险资产比率Monitoring activity 监管活动
Monitoring credit 信用监控
Monitoring customer credit limits 监管客户信贷限额Monitoring risks 监管风险
Monitoring total credit limits 监管全部信贷限额Monthly reports 月报
Moody's debt rating 穆迪债券评级
Leverage 财务杠杆率
Mortgage 抵押
mpr’oving balance sheet 改善资产负债表
Multiple discriminate analysis 多元分析
National debt 国家债务
NCI 无信贷间隔天数
Near-cash assets 近似于现金的资产
Negative cash flow 负现金流量
Negative net cash flow 负净现金流量
Negative operational cash flows 负的经营性现金流量Negative pledge 限制抵押
Net book value 净账面价值
Net cash flow 净现金流量
Net worth test 净值测试
New entrants 新的市场进人者
No credit interval 无信贷间隔天数
Non-cash items 非现金项目
Non-core business 非核心业务
Non-operational items 非经营性项目
Obtaining payment 获得支付
One-man rule 一人原则
Open account terms 无担保条款
Operating leases 经营租赁
Operating profit 营业利润
Operational cash flow 营性现金流量
Operational flexibility ~营弹性
Optimal credit 最佳信贷
Order cycle 订货环节
Ordinary dividend payments 普通股股利支付
Organization of credit activities 信贷活动的组织Overdue payments 逾期支付
Over-trading 过度交易
Overview of accounts 财务报表概览?Parent company 母公司PAT 税后利润
Payment in advance 提前付款
Payment obligations 付款义务
Payment records 付款记录
Payment score 还款评分
PBIT 息税前利润
PBT 息后税前利润
Percentage change 百分比变动
Performance bonds 履约保证
Personal guarantees 个人担保
Planning systems 计划系统
Pledge 典押
Points-scoring system 评分系统
Policy setting 政策制定
Political risk 政治风险
Potential bad debt 潜在坏账
Potential credit risk 潜在信用风险Potential value 潜在价值
Predicting corporate failures 企业破产预测Preference dividends 优先股股息
Preferred stockholders 优先股股东Preliminary assessment 预备评估
Premiums 溢价
Primary ratios 基础比率
Prior charge capital 优先偿付资本
Priority cash flows 优先性现金流量
Priority for creditors 债权人的清偿顺序Priority payments 优先支付
Product life cycle 产品生命周期
Product market analysis 产品市场分析Product range 产品范围
Products 产品
Professional fees 专业费用
Profit 利润
Profit and loss account 损益账户
Profit margin 利润率
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
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
Rick Antle and Stanley Garstka
会计术语中英文对照
会计专业术语中英文对照 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
会计术语英汉对照表 出自MBA智库百科(https://www.sodocs.net/doc/fb3978824.html,/) 会计术语英汉对照表 目录 ? 1 初级会计 ? 2 中级会计 ? 3 高级会计 ? 4 成本会计 ? 5 管理会计 ? 6 企业财务会计 ?7 会计总论 ?8 政府及非盈利组织会计 [编辑] 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 (accounts for settlement of claim and debt) 户 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) 专用记账凭证(special-purpose voucher) 转回分录(reversing entry) 资金来源账户(accounts of sources of funds) 资产负债账户(balance sheet accounts) 转账凭证(transfer voucher) 资金运用账户(accounts of applications of funds) 自制原始凭证(internal source document) 总分类账簿(general ledger) 总分类账户(general account) 附加账户(adjunct accounts) 付款凭证(payment voucher) 分类账簿(ledger) 多栏式日记账核 (bookkeeping procedure using columnar journal)算形式 结账(closing account) 结账分录(closing entry) 借贷记账法(debit-credit bookkeeping)
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
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 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
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 费用 Expense
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)
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)
中英对照会计术语表 A股(或甲类股份) A share 安装成本 installation cost 安装费收入 installation fees revenue B股(或乙类股份) B share 半成品 semi-finished goods 半年度报告 half-yearly report 包装材料(或包装物) packaging material 包装容器 container 保留次级权益 subordinated retained interests 保费收入 premium revenue 保险费用 insurance expenses 保险合同 insurance contracts 保险赔偿 insurance compensation 保险人 insurer 保险事故 insured event 保险索赔 insurance claim 保险责任 insurance obligations 备查账簿 memorandum book 备件 spare parts 备用现金 cash in till 背书 endorsement 背书人(或承兑人) endorser 被担保方 secured party
被购方 acquiree 被合并方 combined party 被套期项目 hedged items 被投资单位表决权 voting rights of an investee enterprise 本金 principal 本金偿还 principal repayments 本年年初余额 beginning balance of current year 本年年末余额 ending balance of current year 本年(所有者权益)增减变动金额 changes in owners’ equity for current year 本期净资产增加数 net assets that increase during the period 本期收入 income for the period 本月材料成本差异率 material cost variance rate for the month 本月收入材料的成本差异 cost variance of material received during the month 本月收入材料的计划成本 material received during the month at planned cost 本质差别 differ in substance 比较会计报表 comparative accounting statements 比较信息 comparative information 变动率 rate of change 表决控制权 vote control 表决权 vote 波动率 votality rate 补价 boot
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)
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
会计科目中英文对照表 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T ax 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T ax deduction '21710105 销项税额Substituted money on VAT '21710106 出口退税T ax 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