財(cái)務(wù)專業(yè)術(shù)語中英文對(duì)照表

1、財(cái)務(wù)專業(yè)術(shù)語中英文對(duì)照表說明中文英文AccountAccounting systemAmerican Accounting AssociationAmerican Institute of CPAsAuditBalance sheetBookkeepkingCash flow prospectsCertificate in Internal AuditingCertificate in ManagementAccountingCertificate Public AccountantCost accounting External usersFinancial accountingFinanc

2、ial AccountingBoardFinancial forecastGenerally accepted principlesGeneral-purpose information Government Accounting Office Income statementInstitute of Internal AuditorsInstitute of ManagementAccountantsIntegrityInternal auditingInternal control structureInternal Revenue ServiceInternal usersManagem

3、ent accountingReturn of investmentReturn on investmentSecurities and帳戶 會(huì)計(jì)系統(tǒng) 美國會(huì)計(jì)協(xié)會(huì) 美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)審計(jì) 資產(chǎn)負(fù)債表簿記 現(xiàn)金流量預(yù)測(cè) 內(nèi)部審計(jì)證書管理會(huì)計(jì)證書 注冊(cè)會(huì)計(jì)師成本會(huì)計(jì) 外部使用者財(cái)務(wù)會(huì)計(jì)Standards財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)財(cái)務(wù)預(yù)測(cè)accounting公認(rèn)會(huì)計(jì)原則通用目的信息 政府會(huì)計(jì)辦公室 損益表內(nèi)部審計(jì)師協(xié)會(huì)管理會(huì)計(jì)師協(xié)會(huì) 整合性內(nèi)部審計(jì) 內(nèi)部控制結(jié)構(gòu)國內(nèi)收入署 內(nèi)部使用者管理會(huì)計(jì) 投資回報(bào)投資報(bào)酬Exchange證券交易委員會(huì)現(xiàn)金流量表 財(cái)務(wù)狀況表 稅務(wù)會(huì)計(jì) 會(huì)計(jì)等式 勾稽關(guān)系 資產(chǎn) 企業(yè)個(gè)體

4、 股本 公司 成本原則 債權(quán)人 通貨緊縮 批露 費(fèi)用 財(cái)務(wù)報(bào)表 籌資活動(dòng) 持續(xù)經(jīng)營假設(shè) 通貨膨漲 投資活動(dòng) 負(fù)債 負(fù)現(xiàn)金流量 經(jīng)營活動(dòng) 所有者權(quán)益 合伙企業(yè) 正現(xiàn)金流量 留存利潤 收入 獨(dú)資企業(yè) 清償能力 穩(wěn)定貨幣假設(shè) 股東 股東權(quán)益 門面粉飾CommissionStatement of cash flowStatement of financial positionTax accountingAccounting equationArticulationAssetsBusiness entityCapital stockCorporationCost principleCreditorDef

5、lationDisclosureExpensesFinancial statementFinancial activitiesGoing-concern assumptionInflationInvesting activitiesLiabilitiesNegative cash flowOperating activitiesOwner's equityPartnershipPositive cash flowRetained earningRevenueSole proprietorshipSolvencyStable-dollar assumptionStockholdersSt

6、ockholders' equityWindow dressing中文一 .資產(chǎn)類 流動(dòng)資產(chǎn) 貨幣資金 現(xiàn)金 銀行存款英文AssetsCurrent assetsCash and cash equivalentsCashCash in bank說明其他貨幣資金 外埠存款 銀行本票 銀行匯票 信用卡 信用證保證金 存出投資款 短期投資 股票 債券 基金 其他 短期投資跌價(jià)準(zhǔn)備 應(yīng)收款 應(yīng)收票據(jù) 銀行承兌匯票 商業(yè)承兌匯票 應(yīng)收股利 應(yīng)收利息 應(yīng)收賬款 其他應(yīng)收款 壞賬準(zhǔn)備 預(yù)付賬款 應(yīng)收補(bǔ)貼款 庫存資產(chǎn) 物資采購 原材料 包裝物 低值易耗品 材料成本差異 自制半成品 庫存商品商品進(jìn)銷差價(jià)

7、 委托加工物資委托代銷商品受托代銷商品 存貨跌價(jià)準(zhǔn)備分期收款發(fā)出商品Other cash and cash equivalentsOther city Cash in bankCashier's chequeBank draftCredit cardL/C Guarantee depositsRefundable depositsShort-term investmentsShort-term investments - stockShort-term investments - corporate bondsShort-term investments - corporate fun

8、dsShort-term investments - otherShort-term investments falling price reservesAccount receivableNote receivableBank acceptanceTrade acceptanceDividend receivableInterest receivableAccount receivableOther notes receivableBad debt reservesAdvance moneyCover deficit by state subsidies of receivableInven

9、toriesSupplies purchasingRaw materialsWrappageLow-value consumption goodsMaterials cost varianceSemi-Finished goodsFinished goodsDifferences between purchasing and selling priceWork in process - outsourcedTrust to and sell the goods on a commission basisCommissioned and sell the goods on a commissio

10、n basisInventory falling price reservesCollect money and send out the goods by stages待攤費(fèi)用 長期投資 長期股權(quán)投資 股票投資 其他股權(quán)投資 長期債權(quán)投資股權(quán)投資減值準(zhǔn)備 其他債權(quán)投資 長期投資減值準(zhǔn)備股權(quán)投資減值準(zhǔn)備債權(quán)投資減值準(zhǔn)備 委托貸款本金 利息 減值準(zhǔn)備 固定資產(chǎn) 房屋 建筑物 機(jī)器設(shè)備運(yùn)輸設(shè)備 工具器具累計(jì)折舊 固定資產(chǎn)減值準(zhǔn)備 房屋、建筑物減值準(zhǔn)備 機(jī)器設(shè)備減值準(zhǔn)備 工程物資 專用材料專用設(shè)備 t 預(yù)付大型設(shè)備款為生產(chǎn)準(zhǔn)備的工具及器具 在建工程安裝工程 在安裝設(shè)備 技術(shù)改造工程 大修理工程在建工

11、程減值準(zhǔn)備 固定資產(chǎn)清理Deferred and prepaid expensesLong-term investmentLong-term investment on stocksInvestment on stocksOther investment on stocksLong-term investment on bondsStock rights investment depreciation reservesOther investment on bondsLong-term investments depreciation reservesStock rights investme

12、nt depreciation reservesBcreditor's rights investment depreciation reservesEntrust loansPrincipalInterestDepreciation reservesFixed assetsBuildingStructureMachinery equipmentTransportation facilitiesInstruments and implementAccumulated depreciationFixed assets depreciation reserves Building/stru

13、cture depreciation reserves Machinery equipment depreciation reserves Project goods and materialSpecial-purpose materialSpecial-purpose equipmenPrepayments for equipmentPreparative instruments and implement for fabricateConstruction-in-processErection worksErecting equipment-in-processTechnical inno

14、vation projectGeneral overhaul projectConstruction-in-processdepreciationreservesLiquidation of fixed assets無形資產(chǎn) 專利權(quán) 非專利技術(shù) 商標(biāo)權(quán) 著作權(quán) 土地使用權(quán) 商譽(yù) 無形資產(chǎn)減值準(zhǔn)備 專利權(quán)減值準(zhǔn)備 商標(biāo)權(quán)減值準(zhǔn)備 未確認(rèn)融資費(fèi)用 待處理財(cái)產(chǎn)損溢 長期待攤費(fèi)用 待處理財(cái)產(chǎn)損溢 待處理流動(dòng)資產(chǎn)損溢二、負(fù)債類 短期負(fù)債 短期借款 應(yīng)付票據(jù) 銀行承兌匯票 商業(yè)承兌匯票 應(yīng)付賬款 預(yù)收賬款 代銷商品款 應(yīng)付工資 應(yīng)付福利費(fèi) 應(yīng)付股利 應(yīng)交稅金 應(yīng)交增值稅 進(jìn)項(xiàng)稅額 已交稅金 轉(zhuǎn)出未交增值稅

15、 減免稅款 銷項(xiàng)稅額 出口退稅 進(jìn)項(xiàng)稅額轉(zhuǎn)出 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 轉(zhuǎn)出多交增值稅 未交增值稅 應(yīng)交營業(yè)稅 應(yīng)交消費(fèi)稅 應(yīng)交資源稅Intangible assetsPatentsNon-PatentsTrademarks, Trade namesCopyrightsTenureGoodwillIntangible Assets depreciation reservesPatent rights depreciation reserves trademark rights depreciation reserves Unacknowledged financial chargesWait

16、deal assets loss or incomeLong-term deferred and prepaid expenses Wait deal assets loss or incomeWait deal intangible assets loss or incomeLiabilityCurrent liabilityShort-term borrowingNotes payableBank acceptanceTrade acceptanceAccount payableDeposit receivedProxy sale goods revenueAccrued wagesAcc

17、rued welfarismDividends payableTax payablevalue added tax payableWithholdings on V ATPaying taxUnpaid VAT changeoverTax deductionSubstituted money on VATTax reimbursement for exportChangeover withnoldings on VATExport deduct domestic sales goods tax Overpaid VAT changeoverUnpaid VATBusiness tax paya

18、bleConsumption tax payableResources tax payable應(yīng)交所得稅 應(yīng)交土地增值稅應(yīng)交城市維護(hù)建設(shè)稅 應(yīng)交房產(chǎn)稅 應(yīng)交土地使用稅 應(yīng)交車船使用稅 應(yīng)交個(gè)人所得稅 其他應(yīng)交款 其他應(yīng)付款 預(yù)提費(fèi)用 其他負(fù)債 待轉(zhuǎn)資產(chǎn)價(jià)值 預(yù)計(jì)負(fù)債 長期負(fù)債 長期借款 一年內(nèi)到期的長期借款 一年后到期的長期借款 應(yīng)付債券 債券面值 債券溢價(jià) 債券折價(jià) 應(yīng)計(jì)利息 長期應(yīng)付款 應(yīng)付融資租賃款一年內(nèi)到期的長期應(yīng)付 一年后到期的長期應(yīng)付 專項(xiàng)應(yīng)付款一年內(nèi)到期的專項(xiàng)應(yīng)付 一年后到期的專項(xiàng)應(yīng)付 遞延稅款三、所有者權(quán)益類 資本實(shí)收資本（或股本）實(shí)收資本 實(shí)收股本 已歸還投資資本公積資本 （

19、或股本）溢價(jià)接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Income tax payableIncrement tax on land value payableTax for maintaining and building citiespayableHousing property tax payableTenure tax payableVehicle and vessel usage license plate tax(VVULPT) payablePersonal income tax payableOther fund in conformity with payingOther payablesDra

20、wing expense in advanceOther liabilitiesPending changerover assets valueAnticipation liabilitiesLong-term LiabilitiesLong-term loansLong-term loans due within one yearLong-term loans due over one yearBonds payableFace value, Par valuePremium on bondsDiscount on bondsAccrued interestLong-term account

21、 payableAccrued financial lease outlayLong-term account payable due within oneyearLong-term account payable over one yearSpecial payableLong-term special payable due within oneyearLong-term special payable over one yearDeferral taxesOWNERS' EQUITYCapitaPaid-up capital(or stock)Paicl-up capitalPa

22、id-up stockInvestment ReturnedCapital reserveCpital(or Stock) premiumReceive non-cash donate reserve股權(quán)投資準(zhǔn)備 撥款轉(zhuǎn)入 外幣資本折算差額 其他資本公積 盈余公積 法定盈余公積 任意盈余公積 法定公益金 儲(chǔ)備基金 企業(yè)發(fā)展基金 利潤歸還投資 利潤 本年利潤 利潤分配 其他轉(zhuǎn)入 提取法定盈余公積 提取法定公益金 提取儲(chǔ)備基金 提取企業(yè)發(fā)展基金Stock right investment reservesAllocate sums changeover inForeign currency cap

23、italOther capital reserveSurplus reservesLegal surplusFree surplus reservesLegal public welfare fundReserve fundEnterprise expension fundProfits capitalizad on return of investmentProfitsCurrent year profitsProfit distributionOther chengeover inWithdrawal legal surplusWithdrawal legal public welfare

24、 fundsWithdrawal legal public welfare fundsWithdrawal reserve for business expansionWithdrawal staff and workers' bonus and提取職工獎(jiǎng)勵(lì)及福利基金 利潤歸還投資 應(yīng)付優(yōu)先股股利welfare fundProfits capitalizad on return of investmentPreferred Stock dividends payableWithdrawal other common accumulation提取任意盈余公積 應(yīng)付普通股股利fundCom

25、mon Stock dividends payableCommon Stock dividends change to轉(zhuǎn)作資本（或股本） 的普通股股利未分配利潤assets(or stock)Undistributed profit四、成本類 生產(chǎn)成本 基本生產(chǎn)成本 輔助生產(chǎn)成本 制造費(fèi)用 材料費(fèi) 管理人員工資 獎(jiǎng)金 退職金 補(bǔ)貼 外保勞務(wù)費(fèi) 福利費(fèi) 會(huì)議費(fèi)CostCost of manufactureBase cost of manufactureAuxiliary cost of manufacture Manufacturing overhead MaterialsExecutive S

26、alariesWagesRetirement allowanceBonusOutsourcing feeEmployee benefits/welfare Coferemce加班餐費(fèi) 市內(nèi)交通費(fèi) 通訊費(fèi) 電話費(fèi) 水電取暖費(fèi) 稅費(fèi) 租賃費(fèi) 管理費(fèi) 車輛維護(hù)費(fèi) 油料費(fèi) 培訓(xùn)費(fèi) 接待費(fèi) 圖書、印刷費(fèi) 運(yùn)費(fèi) 保險(xiǎn)費(fèi) 支付手續(xù)費(fèi) 雜費(fèi) 折舊費(fèi) 機(jī)物料消耗 勞動(dòng)保護(hù)費(fèi) 季節(jié)性停工損失 勞務(wù)成本五、損益類 收入 業(yè)務(wù)收入 主營業(yè)務(wù)收入 產(chǎn)品銷售收入 服務(wù)收入 其他業(yè)務(wù)收入 材料銷售 包裝物出租 出讓資產(chǎn)使用權(quán)收入 返還所得稅 其他收入 投資收益 短期投資收益 長期投資收益 計(jì)提的委托貸款減值準(zhǔn)備 補(bǔ)貼收入

27、國家扶持補(bǔ)貼收入 其他補(bǔ)貼收入 營業(yè)外收入Special dutiesBusiness travelingCorrespondenceCorrespondenceWater and SteamTaxes and duesRentMaintenanceVehicles maintenanceVehicles maintenanceEducation and training EntertainmentBooks and printingTranspotationInsurance premiumCommissionSundry chargesDepreciation expenseArticle

28、 of consumptionLabor protection feesLoss on seasonality cessationService costsProfit and lossIncomeOPERATING INCOMEPrime operating revenueSales revenueService revenueOther operating revenueSales materialsWrappage leaseRemise right of assets revenue Reimbursement of income tax Other revenueInvestment

29、 incomeCurrent investment incomeLong-term investment incomeWithdrawal of entrust loans reservesSubsidize revenueSubsidize revenue from countryOther subsidize revenueNON-OPERA TING INCOME非貨幣性交易收益 現(xiàn)金溢余 處置固定資產(chǎn)凈收益 出售無形資產(chǎn)收益 固定資產(chǎn)盤盈 罰款凈收入 支出 業(yè)務(wù)支出 主營業(yè)務(wù)成本 產(chǎn)品銷售成本 服務(wù)成本 主營業(yè)務(wù)稅金及附加 營業(yè)稅 消費(fèi)稅 城市維護(hù)建設(shè)稅 資源稅 土地增值稅 其他業(yè)務(wù)支

30、出 銷售其他材料成本 其他勞務(wù)成本 其他業(yè)務(wù)稅金及附加費(fèi) 費(fèi)用 營業(yè)費(fèi)用 代銷手續(xù)費(fèi) 運(yùn)雜費(fèi) 保險(xiǎn)費(fèi)展覽費(fèi)第廣告費(fèi) 管理費(fèi)用 職工工資 修理費(fèi) 低值易耗攤銷辦公費(fèi) 差旅費(fèi) 工會(huì)經(jīng)費(fèi) 研究與開發(fā)費(fèi) 福利費(fèi) 職工教育經(jīng)費(fèi) 待業(yè)保險(xiǎn)費(fèi) 勞動(dòng)保險(xiǎn)費(fèi) 醫(yī)療保險(xiǎn)費(fèi) 會(huì)議費(fèi)Non-cash deal incomeCash overageNet income on disposal of fixed assetsIncome on sales of intangible assetsFixed assets inventory profitNet amercement incomeOutlayRevenue

31、chargesOperating costsCost of goods soldCost of serviceTax and associate chargeSales taxConsumption taxTax for maintaining and building citiesResources taxIncrement tax on land valueOther business expenseOther cost of material saleOther cost of serviceOther tax and associate chargeExpensesOperating expensesConsignment commission