美國(guó)會(huì)計(jì)分錄翻譯

Account帳戶Accountingsystem會(huì)計(jì)系統(tǒng)AmericanAccountingAssociation美國(guó)會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit審計(jì)Balancesheet資產(chǎn)負(fù)債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預(yù)測(cè)CertificateinInternalAuditing內(nèi)部審計(jì)證書CertificateinManagementAccounting管理會(huì)計(jì)證書CertificatePublicAccountant注冊(cè)會(huì)計(jì)師Costaccounting成本會(huì)計(jì)Externalusers外部使用者Financialaccounting財(cái)務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financialforecast財(cái)務(wù)預(yù)測(cè)Generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原則General-purposeinformation通用目的信息GovernmentAccountingOffice政府會(huì)計(jì)辦公室Incomestatement損益表InstituteofInternalAuditors內(nèi)部審計(jì)師協(xié)會(huì)InstituteofManagementAccountants管理會(huì)計(jì)師協(xié)會(huì)Integrity整合性Internalauditing內(nèi)部審計(jì)Internalcontrolstructure 內(nèi)部控制結(jié)構(gòu)InternalRevenueService 國(guó)內(nèi)收入署Internalusers內(nèi)部使用者M(jìn)anagementaccounting管理會(huì)計(jì)Returnofinvestment投資回報(bào)Returnoninvestment投資報(bào)酬SecuritiesandExchangeCommission證券交易委員會(huì)Statementofcashflow現(xiàn)金流量表Statementoffinancialposition財(cái)務(wù)狀況表Taxaccounting稅務(wù)會(huì)計(jì)Accountingequation會(huì)計(jì)等式Articulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個(gè)體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosure批露Expenses費(fèi)用Financialstatement財(cái)務(wù)報(bào)表Financialactivities籌資活動(dòng)Going-concernassumption持續(xù)經(jīng)營(yíng)假設(shè)Inflation通貨膨漲Investingactivities投資活動(dòng)Liabilities負(fù)債Negativecashflow負(fù)現(xiàn)金流量Operatingactivities經(jīng)營(yíng)活動(dòng)Ownersequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤(rùn)Revenue收Soleproprietorship獨(dú)資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)定貨幣假設(shè)Stockholders股東Stockholdersequity股東權(quán)益Windowdressing門面粉飾apaymentorseriouspayments一次或多次付款abatement扣減absoluteandunconditionalpayments絕對(duì)和無條件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附屬設(shè)備accountability承擔(dān)責(zé)任的程度accountingbenefits會(huì)計(jì)利益accountingperiod會(huì)計(jì)期間accountingpolicies會(huì)計(jì)政策accountingprinciple會(huì)計(jì)準(zhǔn)則accountingtreatment會(huì)計(jì)處理accountsreceivables應(yīng)收賬款accounts賬項(xiàng)accreditedinvestors經(jīng)備案的投資人accumulatedallowance累計(jì)準(zhǔn)備金acknowledgementrequirement對(duì)承認(rèn)的要求acquisitionofassets資產(chǎn)的取得acquisitions兼并ActonProductLiability（德國(guó)）生產(chǎn)責(zé)任法action訴訟actualownership事實(shí)上的所有權(quán)additionalfilings補(bǔ)充備案additionalmargin附加利差additionalrisk附加風(fēng)險(xiǎn)additions（設(shè)備的）附件adjustedtaxbasis已調(diào)整稅基adjustmentofyield對(duì)收益的調(diào)整administrativefee管理費(fèi)AdministrativeLaw（美國(guó)）行政法advancenotice事先通知advance放款adversetaxconsequences不利的稅收后果advertising做廣告affiliatedgroup聯(lián)合團(tuán)體affiliate附屬機(jī)構(gòu)AfricanLeasingAssociation非洲租賃協(xié)會(huì)after-taxrate稅后利率aggregaterents合計(jì)租金aggregaterisk合計(jì)風(fēng)險(xiǎn)agreementconcerningrightsofexplorenaturalresources涉及自然資源開發(fā)權(quán)的協(xié)議agreement協(xié)議alliances聯(lián)盟allocationoffinanceincome財(cái)務(wù)收益分配allowanceforlossesonreceivables應(yīng)收款損失備抵金alternativeuses改換用途地使用amenabilitytoforeigninvestment外國(guó)投資的易受控制程度amendment修改amortizationofdeferredloanfeesandrelatedconsideration遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷amortizationschedule攤銷進(jìn)度表amortize攤銷amountofrecourse求償金額amountofusage使用量AMT（AlternativeMinimumTax）（美國(guó)）可替代最低稅analogousto類推為annualbudgetappropriation年度預(yù)算撥款appendix（契約性文件的）附件applicablelaw適用法律

applicablesecuritieslaws適用的證券法律applicabletaxlife適用的應(yīng)納稅壽命appraisal評(píng)估appraisers評(píng)估人員appreciation溢價(jià)appropriationprovisions撥款條例appropriation侵占approvalauthority核準(zhǔn)權(quán)approval核準(zhǔn)approximation近似)任意的和人為抬高的價(jià)值arbitraryandartificiallyhighvalue()任意的和人為抬高的價(jià)值arbitration仲裁arm'slengthtransaction公平交易arrangement安排arrest扣留Article2A美國(guó)統(tǒng)一商法典關(guān)于法定融資租賃的條款articlesofincorporation公司章程AsiaLeaae亞洲租賃協(xié)會(huì)assess評(píng)估assetmanager設(shè)備經(jīng)理assetriskinsurance資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)assetsecuritization資產(chǎn)證券化assetspecificity資產(chǎn)特點(diǎn)assettracking資產(chǎn)跟蹤asset-backedfinancing資產(chǎn)支持型融資asset-basedlessor立足于資產(chǎn)的出租人asset-orientedlessor(經(jīng)營(yíng)租賃中的 )資產(chǎn)導(dǎo)向型出租人asset資產(chǎn)assignee受讓人assignment讓與association社團(tuán)attheexpiry期限屆滿時(shí)ATT(automatictransferoftitle)所有權(quán)自動(dòng)轉(zhuǎn)移attachments附著物attributes屬性auctionsale拍賣audits審計(jì)authenticate認(rèn)證authentication證實(shí)authority當(dāng)局authorize認(rèn)可availabilityoffixedratemedium-termfinancing固定利率中期融資可得到的程度available-for-salesecurities正供出售證券averagelife平均壽命averagemanagednetfinancedassets所管理的已籌資金資產(chǎn)凈額平均值backed-upservicer替補(bǔ)服務(wù)者balancesheetdate資產(chǎn)負(fù)債表日bandwidth帶寬bankaffiliates銀行的下屬機(jī)構(gòu) bankquote銀行報(bào)價(jià)bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcylaw破產(chǎn)法bankruptcyproceedings破產(chǎn)程序bankruptcy破產(chǎn)bareboatcharterer光船承租人bargainrenewaloption廉價(jià)續(xù)租任擇權(quán)basicearningspershare每股基本收益basicrent基本租金（各期應(yīng)付的租金）beneficiaries受益人big-ticketitems大額項(xiàng)目billandcollect開票和收款bindingagreement有約束力的協(xié)議blindvendordiscount賣主暗扣bluebook藍(lán)皮書（美國(guó)二手市場(chǎng)設(shè)備價(jià)格手冊(cè)）bookincome賬面收入bookloses賬面虧損borrower借款人BPO（bargainpurchaseoption）廉價(jià)購買任擇權(quán)bridgefacility橋式融通bridge橋梁brokerfee經(jīng)紀(jì)人費(fèi)brokers經(jīng)紀(jì)人build-to-suitleases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機(jī)bundledadditionalservices捆綁（在一起的）附加服務(wù)bundling捆綁（服務(wù)）businessacquisition業(yè)務(wù)收購businessandoccupationtax營(yíng)業(yè)及開業(yè)許可稅businessgeneration業(yè)務(wù)開發(fā)businesstrust商業(yè)信托by（e）-laws細(xì)則byte字節(jié)資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款 Cashinbank1009其他貨幣資金Othercashandcashequivalents100901 外埠存款 OthercityCashinbank100902 銀行本票 Cashier''scheque100903 銀行匯票 Bankdraft100904信用卡Creditcard100905信用證保證金L/CGuaranteedeposits100906存出投資款Refundabledeposits1101短期投資Short-terminvestments110101 股票 Short-term investments -stock110102 債券 Short-term investments -corporatebonds110103 基金 Short-term investments -corporatefunds110110 其他 Short-term investments -other1102短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111 應(yīng)收票據(jù) Notereceivable銀行承兌匯票 Bankacceptance商業(yè)承兌匯票 Tradeacceptance1121 應(yīng)收股利 Dividendreceivable1122 應(yīng)收利息 Interestreceivable1131 應(yīng)收賬款 Accountreceivable1133 其他應(yīng)收款Othernotesreceivable1141 壞賬準(zhǔn)備 Baddebtreserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories1201物資采購Suppliespurchasing1211原材料 Rawmaterials1221包裝物 Wrappage1231低值易耗品 Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫存商品Finishedgoods1244 商品進(jìn)銷差價(jià) Differencesbetweenpurchasingandsellingprice1251 委托加工物資 Workinprocess-outsourced1261 委托代銷商品 Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品1271受托代銷商品basis1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費(fèi)用Deferredandprepaidexpenses長(zhǎng)期投資Long-terminvestment1401長(zhǎng)期股權(quán)投資 Long-terminvestmentonstocks140101 股票投資 Investmentonstocks140102 其他股權(quán)投資 Otherinvestmenton stocks1402長(zhǎng)期債權(quán)投資 Long-terminvestmentonbonds140201 債券投資 Investmentonbonds140202 其他債權(quán)投資 Otherinvestmenton bonds1421長(zhǎng)期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備 Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備 Bcreditor''srightsinvestmentdepreciationreserves1431委托貸款Entrustloans143101本金 Principal143102利息 Interest143103減值準(zhǔn)備Depreciationreserves1501固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備 Machineryequipment運(yùn)輸設(shè)備 Transportationfacilities工具器具 Instrumentsandimplement1502累計(jì)折舊Accumulateddepreciation1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備 Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備 Machineryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial160101專用材料 Special-purposematerial160102專用設(shè)備 Special-purposeequipment160103預(yù)付大型設(shè)備款Prepaymentsforequipment160104為生產(chǎn)準(zhǔn)備的工具及器具 Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備 Erectingequipment-in-process技術(shù)改造工程 Technicalinnovationproject大修理工程 Generaloverhaulproject1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves1701固定資產(chǎn)清理Liquidationoffixedassets1801無形資產(chǎn)Intangibleassets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks,Tradenames著作權(quán) Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill1805無形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciationreserves

專利權(quán)減值準(zhǔn)備 Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備 trademarkrightsdepreciationreserves1815未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢 Waitdealassetslossorincome1901長(zhǎng)期待攤費(fèi)用 Long-termdeferredandprepaidexpenses1911待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome191101待處理流動(dòng)資產(chǎn)損溢 Waitdealintangibleassetslossorincome191102待處理固定資產(chǎn)損溢 WaitdealfixedassetslossorincomeLiability短期負(fù)債Currentliability2101短期借款 Short-termborrowing2111應(yīng)付票據(jù) Notespayable銀行承兌匯票 Bankacceptance商業(yè)承兌匯票 Tradeacceptance2121 應(yīng)付賬款 Accountpayable2131 預(yù)收賬款 Depositreceived2141 代銷商品款 Proxysalegoodsrevenue2151 應(yīng)付工資 Accruedwages2153應(yīng)付福利費(fèi) Accruedwelfarism2161應(yīng)付股利 Dividendspayable2171應(yīng)交稅金 Taxpayable217101應(yīng)交增值稅 valueaddedtaxpayable21710101進(jìn)項(xiàng)稅額 WithholdingsonVAT21710102已交稅金 Payingtax21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover21710104 減免稅款 Taxdeduction21710105 銷項(xiàng)稅額 SubstitutedmoneyonVAT21710106 出口退稅 Taxreimbursementforexport21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出 ChangeoverwithnoldingsonVAT21710108出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover21710110未交增值稅UnpaidVAT217102應(yīng)交營(yíng)業(yè)稅217102應(yīng)交營(yíng)業(yè)稅Businesstaxpayable217103應(yīng)交消費(fèi)稅217103應(yīng)交消費(fèi)稅217104應(yīng)交資源稅217105應(yīng)交所得稅ResourcestaxpayableIncometaxpayable217106應(yīng)交土地增值稅 Incrementtaxonlandvaluepayable217107應(yīng)交城市維護(hù)建設(shè)稅 Taxformaintainingandbuildingcitiespayable217108應(yīng)交房產(chǎn)稅 Housingpropertytaxpayable217109應(yīng)交土地使用稅 Tenuretaxpayable217110應(yīng)交車船使用稅 Vehicleandvesselusagelicenseplate

tax(VVULPT)payable217111應(yīng)交個(gè)人所得稅 Personalincometaxpayable2176其他應(yīng)交款Otherfundinconformitywithpaying2181其他應(yīng)付款Otherpayables2191預(yù)提費(fèi)用 Drawingexpenseinadvance其他負(fù)債Otherliabilities2201待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue2211預(yù)計(jì)負(fù)債 Anticipationliabilities長(zhǎng)期負(fù)債Long-termLiabilities2301長(zhǎng)期借款 Long-termloans一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyear一年后到期的長(zhǎng)期借款Long-termloansdueoveroneyear2311應(yīng)付債券Bondspayable231101231102債券面值債券溢價(jià)Facevalue,ParvaluePremiumonbonds231103債券折價(jià)Discountonbonds231104應(yīng)計(jì)利息231101231102債券面值債券溢價(jià)Facevalue,ParvaluePremiumonbonds231103債券折價(jià)Discountonbonds231104應(yīng)計(jì)利息Accruedinterest2321長(zhǎng)期應(yīng)付款2321長(zhǎng)期應(yīng)付款應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長(zhǎng)期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長(zhǎng)期應(yīng)付Long-termaccountpayableoveroneyear2331專項(xiàng)應(yīng)付款Specialpayable一年內(nèi)到期的專項(xiàng)應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專項(xiàng)應(yīng)付Long-termspecialpayableoveroneyear2341遞延稅款 Deferraltaxes三、所有者權(quán)益類OWNERS''EQUITY資本Capita3101實(shí)收資本 (或股本 )Paid-upcapital(orstock)實(shí)收資本 Paicl-upcapital實(shí)收股本 Paid-upstock3103已歸還投資 InvestmentReturned公積3111資本公積Capitalreserve311101資本 (或股本 )溢價(jià)Cpital(orStock)premium311102接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receivenon-cashdonatereserve311103股權(quán)投資準(zhǔn)備 Stockrightinvestmentreserves311105撥款轉(zhuǎn)入Allocatesumschangeoverin311106外幣資本折算差額 Foreigncurrencycapital311107 其他資本公積 Othercapitalreserve3121盈余公積Surplusreserves312101 法定盈余公積 Legalsurplus312102 任意盈余公積 Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104儲(chǔ)備基金 Reservefund312105企業(yè)發(fā)展基金 Enterpriseexpensionfund312106利潤(rùn)歸還投資 Profitscapitalizadonreturnofinvestment利潤(rùn)Profits3131本年利潤(rùn) Currentyearprofits3141利潤(rùn)分配 Profitdistribution314101其他轉(zhuǎn)入Otherchengeoverin314102提取法定盈余公積 Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取儲(chǔ)備基金Withdrawalreservefund314105提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers''bonusandwelfarefund314107利潤(rùn)歸還投資 Profitscapitalizadonreturnofinvestment314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable314109提取任意盈余公積 Withdrawalothercommonaccumulationfund314110應(yīng)付普通股股利CommonStockdividendspayable314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)314115未分配利潤(rùn)Undistributedprofit四、成本類Cost4101生產(chǎn)成本Costofmanufacture410101基本生產(chǎn)成本 Basecostofmanufacture410102輔助生產(chǎn)成本 Auxiliarycostofmanufacture4105制造費(fèi)用Manufacturingoverhead材料費(fèi) Materials管理人員工資 ExecutiveSalaries獎(jiǎng)金 Wages退職金 Retirementallowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi) Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi) Businesstraveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi) Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehiclesmaintenance培訓(xùn)費(fèi) Educationandtraining接待費(fèi) Entertainment圖書、印刷費(fèi) Booksandprinting運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium支付手續(xù)費(fèi) Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗 Articleofconsumption勞動(dòng)保護(hù)費(fèi) Laborprotectionfees季節(jié)性停工損失 Lossonseasonalitycessation4107勞務(wù)成本Servicecosts五、損益類 Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101主營(yíng)業(yè)務(wù)收入 Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務(wù)收入 Servicerevenue5102其他業(yè)務(wù)收入 Otheroperatingrevenue材料銷售 Salesmaterials代購代售 Purchasingconsignment包裝物出租 Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅 Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短期投資收益 Currentinvestmentincome長(zhǎng)期投資收益 Long-terminvestmentincome計(jì)提的委托貸款減值準(zhǔn)備 Withdrawalofentrustloansreserves5203補(bǔ)貼收入Subsidizerevenue國(guó)家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue5301營(yíng)業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益 Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益 Netincomeondisposaloffixedassets出售無形資產(chǎn)收益 Incomeonsalesofintangibleassets固定資產(chǎn)盤盈 Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges5401主營(yíng)業(yè)務(wù)成本Operatingcosts產(chǎn)品銷售成本 Costofgoodssold服務(wù)成本Costofservice5402主營(yíng)業(yè)務(wù)稅金及附加 Taxandassociatecharge營(yíng)業(yè)稅 Salestax消費(fèi)稅 Consumptiontax城市維護(hù)建設(shè)稅 Taxform