完整会计专业术语中英文对照.doc

,. 写在前面，这种免费的东西为什么还要消耗财富值呢？！ 知识就要分享！ 免费下载！ 付款用语 付款方法mode of payment 现金付款payment by cash/cash payment/payment by ready cash 　　以支票支付payment by cheque 　　以汇票支付payment by bill 　　以物品支付payment in kind 　　付清/支付全部货款payment in full/full payment 　　支付部分货款/分批付款payment in part/part payment/partial payment 　　记帐付款/会计帐目内付款payment on account 　　定期付款payment on term 　　年分期付款annual payment 　　月分期付款monthly payment/monthly instalment 　　延滞付款payment in arrear 　　预付货/先付payment in advance/prepayment 　　延付货款deferred payment 　　立即付款prompt payment/immediate payment 　　暂付款suspense payment 　　延期付款delay in payment/extension of payment 　　支付票据payment bill 　　名誉支付/干与付款payment for honour/payment by intervention 　　结帐/清算/支付settlement 　　分期付款instalment 　　滞付/拖欠/尾数款未付arrears 　　特许拖延付款日days of grace 　　保证付款del credere 　　付款to pay/to make payment/to make effect payment 　　结帐to settle/to make settlement/to make effect settlement/to square/to balance 　　支出/付款to defray/to disburse 　　结清to clear off/to pya off 　　请求付款to ask for payment/to request payment 　　恳求付帐to solicit payment 　　拖延付款to defer payment/to delay payment 　　付款被拖延to be in arrears with payment 　　还债to discharge 　　迅速付款to pay promptly 　　付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly 　　付款相当慢to pay slowly/to take extended credit 　　付款不好to pay badly/to be generally in arrear with payments 　　付款颇为恶劣to pay very badly/to never pay unless forced 　　拒绝付款to refuse payment/to refuse to pay/to dishonour a bill 　　相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you 　　惠请付款kindly pay the amount/please forward payment/please forward a cheque. 　　我将不得不采取必要步骤运用法律手段收回该项货款 　　I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment. 　　惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer. 　　索取利息to charge interest 　　附上利息to draw interest/to bear interest/to allow interest 　　生息to yield interest 　　生息3% to yield 3% 　　存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit 　　在银行存款to have money in a bank/to have a bank account/to have money on deposit 　　向银行提款to withdraw one‘s deposit from a bank 　　换取现金to convert into money/to turn into cash/to realize 　　折扣用语 从价格打10%的折扣 to make a discount of 10% off the price/to make 10% discount off the price 　　打折扣购买to buy at a discount 　　打折扣出售to sell at a discount 　　打折扣-让价to reduce/to make a reduction 　　减价to deduct/to make a deduction 　　回扣to rebate 　　现金折扣cash discount 　　货到付款/现金提货cash on deliver （C.O.D.） 　　货到付现款cash on arrival 　　即时付款prompt cash 　　净价/最低价格付现net cash 　　现金付款ready cash 　　即期付款spot cash/cash down/cash on the nail 　　凭单据付现款cash against documents 　　凭提单付现款cash against bills of lading 　　承兑交单documents against acceptance （D/A） 　　付款交单documents against payment （D/P） 　　折扣例文 　　除非另有说明， 30日后全额付现， 如有错误， 请立即通知。 　　Net cash 30 days unless specified otherwise. Advise promptly if incorrect. 　　付款条件： 30日后全额付现， 10日后付现打2%折扣， 过期后付款时， 加上利率为6%的利息。 　　Terms， net cash 30 days， or， less 2% 10 days. Interest charged at the rate of 6% after maturity. 　　付款条件： 月底后10日后付现2%折扣， 现在付现3%折扣， 否则， 全额付现。 　　Terms： 2%， 10 days E.O.M.， or 3% cash， otherwise strictly net. 支票用语 支票薄cheque book 　　支票陈票人cheque drawer 　　持票人cheque holder 　　不记名支票cheque to bearer/bearer cheque 　　记名支票/认人支票cheque to order 　　到期支票antedated cheque 　　未到期支票postdated cheque 　　保付支票certified cheque 　　未获兑现支票，退票returned cheque 　　横线支票crossed cheque 　　普通横线general crossing 　　特别横线special crossing 　　空白支票blank cheque 　　失效支票，过期支票stale cheque 　　普通支票open cheque 　　打10%折扣的10000元支票，（即9000元） a cheque for $10，000， less 10% discount 　　加10%费用的10000元支票，（即11000元） a cheque for $10，000， plus 10% charges 　　支票换现金/兑现to cash a cheque 　　清理票款to clear a cheque 　　保证兑现to certify a cheque 　　填写支票数额to fill up a cheque 　　支票上划线to cross a cheque 　　开发支票to make out a cheque 　　签发支票，开立支票to draw a cheque/to issue a cheque 　　透支支票to overdraw a cheque 　　背书支票to endorse a cheque 　　请付票款/清付票款to pay a cheque/to honour a cheque 　　支票退票to dishonour a cheque 　　拒付支票to refuse a cheque 　　拒付支票to stop payment of a cheque 　　提示要求付款to present for payment 　　见票即付持票人payable to bearer 　　支付指定人payable to order 　　已过期/无效out of date/stale 　　请给出票人R/D/refer to drawer 　　存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds 　　文字与数字不一致words and figures differ 　　支票交换时间已过account closed 　　更改处应加盖印章alterations require initials 　　交换时间已过effects not cleared 　　停止付款payment stopped 支票毁损cheque mutilated 　中国会计科目的中英文对照 　　一、资产类 Assets 　　流动资产 Current assets 　　货币资金 Cash and cash equivalents 　　现金 Cash 　　银行存款 Cash in bank 　　其他货币资金 Other cash and cash equivalents 　　外埠存款 Other city Cash in bank 　　银行本票 Cashiers cheque 　　银行汇票 Bank draft 　　信用卡 Credit card 　　信用证保证金 L/C Guarantee deposits 　　存出投资款 Refundable deposits 　　短期投资 Short-term investments 　　股票 Short-term investments - stock 　　债券 Short-term investments - corporate bonds 　　基金 Short-term investments - corporate funds 　　其他 Short-term investments - other 　　短期投资跌价准备 Short-term investments falling price reserves 　　应收款 Account receivable 　　应收票据 Note receivable 　　银行承兑汇票 Bank acceptance 　　商业承兑汇票 Trade acceptance 　　应收股利 Dividend receivable 　　应收利息 Interest receivable 　　应收账款 Account receivable 　　其他应收款 Other notes receivable 　　坏账准备 Bad debt reserves 　　预付账款 Advance money 　　应收补贴款 Cover deficit by state subsidies of receivable 　　库存资产 Inventories 　　物资采购 Supplies purchasing 　　原材料 Raw materials 　　包装物 Wrappage 　　低值易耗品 Low-value consumption goods 　　材料成本差异 Materials cost variance 　　自制半成品 Semi-Finished goods 　　库存商品 Finished goods 　　商品进销差价 Differences between purchasing and selling price 　　委托加工物资 Work in process - outsourced 　　委托代销商品 Trust to and sell the goods on a commission basis 　　受托代销商品 Commissioned and sell the goods on a commission basis 　　存货跌价准备 Inventory falling price reserves 　　分期收款发出商品 Collect money and send out the goods by stages 　　待摊费用 Deferred and prepaid expenses 　　长期投资 Long-term investment 　　长期股权投资 Long-term investment on stocks 　　股票投资 Investment on stocks 　　其他股权投资 Other investment on stocks 　　长期债权投资 Long-term investment on bonds 　　债券投资 Investment on bonds 　　其他债权投资 Other investment on bonds 　　长期投资减值准备 Long-term investments depreciation reserves 　　股权投资减值准备 Stock rights investment depreciation reserves 　　债权投资减值准备 Bcreditors rights investment depreciation reserves 　　委托贷款 Entrust loans 　　本金 Principal 　　利息 Interest 　　减值准备 Depreciation reserves 　　固定资产 Fixed assets 　　房屋 Building 　　建筑物 Structure 　　机器设备 Machinery equipment 　　运输设备 Transportation facilities 　　工具器具 Instruments and implement 　　累计折旧 Accumulated depreciation 　　固定资产减值准备 Fixed assets depreciation reserves 　　房屋、建筑物减值准备 Building/structure depreciation reserves 　　机器设备减值准备 Machinery equipment depreciation reserves 　　工程物资 Project goods and material 　　专用材料 Special-purpose material 　　专用设备 Special-purpose equipment 　　预付大型设备款 Prepayments for equipment 　　为生产准备的工具及器具 Preparative instruments and implement for fabricate 　　在建工程 Construction-in-process 　　安装工程 Erection works 　　在安装设备 Erecting equipment-in-process 　　技术改造工程 Technical innovation project 　　大修理工程 General overhaul project 　　在建工程减值准备 Construction-in-process depreciation reserves 　　固定资产清理 Liquidation of fixed assets 　　无形资产 Intangible assets 　　专利权 Patents 　　非专利技术 Non-Patents 　　商标权 Trademarks, Trade names 　　著作权 Copyrights 　　土地使用权 Tenure 　　商誉 Goodwill 　　无形资产减值准备 Intangible Assets depreciation reserves 　　专利权减值准备 Patent rights depreciation reserves 　　商标权减值准备 trademark rights depreciation reserves 　　未确认融资费用 Unacknowledged financial charges 　　待处理财产损溢 Wait deal assets loss or income 　　长期待摊费用 Long-term deferred and prepaid expenses 　　待处理财产损溢 Wait deal assets loss or income 　　待处理流动资产损溢 Wait deal intangible assets loss or income 　　待处理固定资产损溢 Wait deal fixed assets loss or income 　　二、负债类 Liability 　　短期负债 Current liability 　　短期借款 Short-term borrowing 　　应付票据 Notes payable 　　银行承兑汇票 Bank acceptance 　　商业承兑汇票 Trade acceptance 　　应付账款 Account payable 　　预收账款 Deposit received 　　代销商品款 Proxy sale goods revenue 　　应付工资 Accrued wages 　　应付福利费 Accrued welfarism 　　应付股利 Dividends payable 　　应交税金 Tax payable 　　应交增值税 value added tax payable 　　进项税额 Withholdings on VAT 　　已交税金 Paying tax 　　转出未交增值税 Unpaid VAT changeover 　　减免税款 Tax deduction 　　销项税额 Substituted money on VAT 　　出口退税 Tax reimbursement for export 　　进项税额转出 Changeover withnoldings on VAT 　　出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 　　转出多交增值税 Overpaid VAT changeover 　　未交增值税 Unpaid VAT 　　应交营业税 Business tax payable 　　应交消费税 Consumption tax payable 　　应交资源税 Resources tax payable 　　应交所得税 Income tax payable 　　应交土地增值税 Increment tax on land value payable 　　应交城市维护建设税 Tax for maintaining and building cities payable 　　应交房产税 Housing property tax payable 　　应交土地使用税 Tenure tax payable 　　应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 　　应交个人所得税 Personal income tax payable 　　其他应交款 Other fund in conformity with paying 　　其他应付款 Other payables 　　预提费用 Drawing expense in advance 　　其他负债 Other liabilities 　　待转资产价值 Pending changerover assets value 　　预计负债 Anticipation liabilities 　　长期负债 Long-term Liabilities 　　长期借款 Long-term loans 　　一年内到期的长期借款 Long-term loans due within one year 　　一年后到期的长期借款 Long-term loans due over one year 　　应付债券 Bonds payable 　　债券面值 Face value, Par value 　　债券溢价 Premium on bonds 　　债券折价 Discount on bonds 　　应计利息 Accrued interest 　　长期应付款 Long-term account payable 　　应付融资租赁款 Accrued financial lease outlay 　　一年内到期的长期应付 Long-term account payable due within one year 　　一年后到期的长期应付 Long-term account payable over one year 　　专项应付款 Special payable 　　一年内到期的专项应付 Long-term special payable due within one year 　　一年后到期的专项应付 Long-term special payable over one year 　　递延税款 Deferral taxes 　　三、所有者权益类 OWNERS EQUITY 　　资本 Capita 　　实收资本(或股本) Paid-up capital(or stock) 　　实收资本 Paicl-up capital 　　实收股本 Paid-up stock 　　已归还投资 Investment Returned 　　公积 　　资本公积 Capital reserve 　　资本(或股本)溢价 Cpital(or Stock) premium 　　接受捐赠非现金资产准备 Receive non-cash donate reserve 　　股权投资准备 Stock right investment reserves 　　拨款转入 Allocate sums changeover in 　　外币资本折算差额 Foreign currency capital 　　其他资本公积 Other capital reserve 　　盈余公积 Surplus reserves 　　法定盈余公积 Legal surplus 　　任意盈余公积 Free surplus reserves 　　法定公益金 Legal public welfare fund 　　储备基金 Reserve fund 　　企业发展基金 Enterprise expension fund 　　利润归还投资 Profits capitalizad on return of investment 　　利润 Profits 　　本年利润 Current year profits 　　利润分配 Profit distribution 　　其他转入 Other chengeover in 　　提取法定盈余公积 Withdrawal legal surplus 　　提取法定公益金 Withdrawal legal public welfare funds 　　提取储备基金 Withdrawal reserve fund 　　提取企业发展基金 Withdrawal reserve for business expansion 　　提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund 　　利润归还投资 Profits capitalizad on return of investment 　　应付优先股股利 Preferred Stock dividends payable 　　提取任意盈余公积 Withdrawal other common accumulation fund 　　应付普通股股利 Common Stock dividends payable 　　转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 　　未分配利润 Undistributed profit 　　四、成本类 Cost 　　生产成本 Cost of manufacture 　　基本生产成本 Base cost of manufacture 　　辅助生产成本 Auxiliary cost of manufacture 　　制造费用 Manufacturing overhead 　　材料费 Materials 　　管理人员工资 Executive Salaries 　　奖金 Wages 　　退职金 Retirement allowance 　　补贴 Bonus 　　外保劳务费 Outsourcing fee 　　福利费 Employee benefits/welfare 　　会议费 Coferemce 　　加班餐费 Special duties 　　市内交通费 Business traveling 　　通讯费 Correspondence 　　电话费 Correspondence 　　水电取暖费 Water and Steam 　　税费 Taxes and dues 　　租赁费 Rent 　　管理费 Maintenance 　　车辆维护费 Vehicles maintenance 　　油料费 Vehicles maintenance 　　培训费 Education and training 　　接待费 Entertainment 　　图书、印刷费 Books and printing 　　运费 Transpotation 　　保险费 Insurance premium 　　支付手续费 Commission 　　杂费 Sundry charges 　　折旧费 Depreciation expense 　　机物料消耗 Article of consumption 　　劳动保护费 Labor protection fees 　　季节性停工损失 Loss on seasonality cessation 　　劳务成本 Service costs 　　五、损益类 Profit and loss 　　收入 Income 　　业务收入 OPERATING INCOME 　　主营业务收入 Prime operating revenue 　　产品销售收入 Sales revenue 　　服务收入 Service revenue 　　其他业务收入 Other operating revenue 　　材料销售 Sales materials 　　代购代售 　　包装物出租 Wrappage lease 　　出让资产使用权收入 Remise right of assets revenue 　　返还所得税 Reimbursement of income tax 　　其他收入 Other revenue 　　投资收益 Investment income 　　短期投资收益 Current investment income 　　长期投资收益 Long-term investment income 　　计提的委托贷款减值准备 Withdrawal of entrust loans reserves 　　补贴收入 Subsidize revenue 　　国家扶持补贴收入 Subsidize revenue from country 　　其他补贴收入 Other subsidize revenue 　　营业外收入 NON-OPERATING INCOME 　　非货币性交易收益 Non-cash deal income 　　现金溢余 Cash overage 　　处置固定资产净收益 Net income on disposal of fixed assets 　　出售无形资产收益 Income on sales of intangible assets 　　固定资产盘盈 Fixed assets inventory profit 　　罚款净收入 Net amercement income 　　支出 Outlay 　　业务支出 Revenue charges 　　主营业务成本 Operating costs 　　产品销售成本 Cost of goods sold 　　服务成本 Cost of service 　　主营业务税金及附加 Tax and associate charge 　　营业税 Sales tax 　　消费税 Consumption tax 　　城市维护建设税 Tax for maintaining and building cities 　　资源税 Resources tax 　　土地增值税 Increment tax on land value 　　其他业务支出 Other business expense 　　销售其他材料成本 Other cost of material sale 　　其他劳务成本 Other cost of service 　　其他业务税金及附加费 Other tax and associate charge 　　费用 Expenses 　　营业费用 Operating expenses 　　代销手续费 Consignment commission charge 　　运杂费 Transpotation 　　保险费 Insurance premium 　　展览费 Exhibition fees 　　广告费 Advertising fees 　　管理费用 Adminisstrative expenses 　　职工工资 Staff Salaries 　　修理费 Repair charge 　　低值易耗摊销 Article of consumption 　　办公费 Office allowance 　　差旅费 Travelling expense 　　工会经费 Labour union expenditure 　　研究与开发费 Research and development expense 　　福利费 Employee benefits/welfare 　　职工教育经费 Personnel education 　　待业保险费 Unemployment insurance 　　劳动保险费 Labour insurance 　　医疗保险费 Medical insurance 　　会议费 Coferemce 　　聘请中介机构费 Intermediary organs 　　咨询费 Consult fees 　　诉讼费 Legal cost 　　业务招待费 Business entertainment 　　技术转让费 Technology transfer fees 　　矿产资源补偿费 Mineral resources compensation fees 　　排污费 Pollution discharge fees 　　房产税 Housing property tax 　　车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 　　土地使用税 Tenure tax 　　印花税 Stamp tax 　　财务费用 Finance charge 　　利息支出 Interest exchange 　　汇兑损失 Foreign exchange loss 　　各项手续费 Charge for trouble 　　各项专门借款费用 Special-borrowing cost 　　营业外支出 Nonbusiness expenditure 　　捐赠支出 Donation outlay 　　减值准备金 Depreciation reserves 　　非常损失 Extraordinary loss 　　处理固定资产净损失 Net loss on disposal of fixed assets 　　出售无形资产损失 Loss on sales of intangible assets 　　固定资产盘亏 Fixed assets inventory loss 　　债务重组损失 Loss on arrangement 　　罚款支出 Amercement outlay 　　所得税 Income tax 　　以前年度损益调整 Prior year income adjustment 国际会计术语英汉对照 Account 帐户 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