2022年2022年会计常用词汇中英文对照表 .pdf

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1、会计常用词汇中英文对照表一、 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 S

2、hort-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 名师资料总结 - - -精品资料欢迎下载 - - - -

3、- - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 1 页，共 26 页 - - - - - - - - - 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In

4、ventories 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

5、 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 名师资料总结 - - -精品资料欢迎下载 - - - - - -

6、 - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 2 页，共 26 页 - - - - - - - - - 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

7、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Accumula

8、ted 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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 3 页，共 26 页 - - - - - - - - -

9、 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 proje

10、ct 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

11、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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 4 页，共 26 页 - - - - - - - - - 待处理财产损溢Wait deal assets loss or income 待处理流动资产损溢Wait deal intangib

12、le assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款a

13、ccount receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或 financial year 会计年度accounts payable ledger 应付款分类帐 Accounting period （会计期间） are related to specific time periods ,typically one year（通常是一年 ) 资产负债表： balance sheet 可以不大写 b 利润表：income statements

14、(or statements of income) 利润分配表： retained earnings 现金流量表： cash flows 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 5 页，共 26 页 - - - - - - - - - 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 acceptan

15、ce 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

16、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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 6 页，共 26 页 - - - - - - - - - 未交增值税Unpaid VAT 应交营业税Business tax payable

17、 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) p

18、ayable 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

19、 within one year 一年后到期的长期借款Long-term loans due over one year 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 7 页，共 26 页 - - - - - - - - - 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

20、 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 所

21、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 i

22、n 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 8 页，共 26 页 - - - - - - - - - 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Enter

23、prise 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 busine

24、ss 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 chang

25、e to 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 9 页，共 26 页 - - - - - - - - - assets(or stock) 未分配利润Undistributed profit 三、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

26、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 名师资料总结 - - -精品资料欢迎下载 -

27、- - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 10 页，共 26 页 - - - - - - - - - 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 ex

28、pense 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 四、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 revenu材料销售Sales materials 代购代售包装物出租Wrapp

29、age lease 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 11 页，共 26 页 - - - - - - - - - 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

30、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 asse

31、ts 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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 12 页，共 26

32、 页 - - - - - - - - - 消费税 Consumption tax 城市维护建设税Tax for maintaining and building cities 资源税 Resources tax 土地增值税Increment tax on land value 5405 其他业务支出Other business expense 销售其他材料成本Other cost of material sale 其他劳务成本Other cost of service 其他业务税金及附加费Other tax and associate charge 费用 Expenses 营业费用Operat

33、ing 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

34、开发费Research and development expense 福利费 Employee benefits/welfare 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 13 页，共 26 页 - - - - - - - - - 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Inte

35、rmediary 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

36、 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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 14 页，共 26 页 - - - - - - - - - 非常损

37、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 会计账目用语对账单，结单statement of account 往来账户，活期存款账户，流通账account c

38、urrent 经常账户current account 销货账account sales 两人共有之银行账户joint account 应收未清账款；未付账单，未结算账目outstanding account 贷方账项credit account 借方账项debtor account 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 15 页，共 26 页 - - - - - - - - - 应付账account payable 应收账account receivable 新交易 |新账

39、new account 未决账 |老账old account 现金账cash account 流水账running account 暂记账 |未定账suspense account 逾期账款，过期未付账款 |延滞账overdue account|pastdue account 杂项账户sundry account 详细账单 |明细表detail account 坏账bad account 会计项目title of account 会计薄 |账薄account-book 营业报告书 |损益计算表account of business|business report 借贷细账 |交验账accoun

40、t rendered 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 16 页，共 26 页 - - - - - - - - - 明细账account stated 与. 银行开立一户头to open an account with 与继续交易，与 有账务往来to keep account with 继续记账to keep account 与有交易to have an account with 作成会计账 |有往来账项to make out an account with 清算|清理

41、债务to make up an account 与停止交易to close ones account with 结账to close an account 请求付账to ask an account|to demand an account 结清差额to balance the account with 清算to settle an account|to liquidate an account|to square an account 审查账目 |监查账目to audit an account 检查账目to examine an account 转入 A 的账户to charge the a

42、mount to As account 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 17 页，共 26 页 - - - - - - - - - 先付to pay on account 代理某人 |为某人on ones account|on account of one 为自己计算 |独立账目on ones own account 由某人收益并负风险on ones account and risk|for ones account and risk 由某人负担for ones ac

43、count|for account of one 按某人指示 |列入某人账户by order and for account of one 列入 5 月份账目for May account 报账render an account 会计: 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

44、未获兑现支票，退票returned cheque 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 18 页，共 26 页 - - - - - - - - - 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 ，00

45、0，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 che

46、que 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 s

47、ufficient funds/I/F/insufficient funds 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 19 页，共 26 页 - - - - - - - - - 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 m

48、utilated 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 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 Accoun

49、tant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 损益表名师资料总结 - - -精品资料欢迎下载

50、 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 20 页，共 26 页 - - - - - - - - - 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