财务专业术语中英文对照表

Commission

Statement of cash flow

Statement of financial position

Tax accounting

Accounting equation

Articulation

Assets

Business entity

Capital stock

Corporation

Cost principle

Creditor

Deflation

Disclosure

Expenses

Financial statement

Financial activities

Going-concern assumption

Inflation

Investing activities

Liabilities

Negative cash flow

Operating activities

Owner's equity

Partnership

Positive cash flow

Retained earning

Revenue

Sole proprietorship

Solvency

Stable-dollar assumption

Stockholders

Stockholders' equity

Window dressing

中文

一

.

资产类

流动资产

货币资金

现金

银行存款

现金流量表

财务状况表

税务会计

会计等式

勾稽关系

资产

企业个体

股本

公司

成本原则

债权人

通货紧缩

批露

费用

财务报表

筹资活动

持续经营假设

通货膨涨

投资活动

负债

负现金流量

经营活动

所有者权益

合伙企业

正现金流量

留存利润

收入

独资企业

清偿能力

稳定货币假设

股东

股东权益

门面粉饰

英文

Assets

Current assets

Cash and cash equivalents

Cash

Cash in bank

说明

其他货币资金

外埠存款

银行本票

银行汇票

信用卡

信用证保证金

存出投资款

短期投资

股票

债券

基金

其他

短期投资跌价准备

应收款

应收票据

银行承兑汇票

商业承兑汇票

应收股利

应收利息

应收账款

其他应收款

坏账准备

预付账款

应收补贴款

库存资产

物资采购

原材料

包装物

低值易耗品

材料成本差异

自制半成品

库存商品

商品进销差价

委托加工物资

委托代销商品

受托代销商品

存货跌价准备

分期收款发出商品

Other cash and cash equivalents

Other city Cash in bank

Cashier's cheque

Bank draft

Credit card

L/C

Guarantee deposits

Refundable deposits

Short-term investments

Short-term investments - stock

Short-term investments - corporate bonds

Short-term investments - corporate funds

Short-term investments - other

Short-term investments falling price reserves

Account receivable

Note receivable

Bank acceptance

Trade acceptance

Dividend receivable

Interest

receivable

Account receivable

Other notes receivable

Bad debt reserves

Advance money

Cover deficit by state subsidies of receivable

Inventories

Supplies purchasing

Raw materials

Wrappage

Low-value consumption goods

Materials cost variance

Semi-Finished goods

Finished goods

Differences

between

purchasing

and

selling

price

Work in process - outsourced

Trust to and sell the goods on a commission

basis

Commissioned

and

sell

the

goods

on

a

commission basis

Inventory falling price reserves

Collect

money

and

send

out

the

goods

by

stages

待摊费用

长期投资

长期股权投资

股票投资

其他股权投资

长期债权投资

股权投资减值准备

其他债权投资

长期投资减值准备

股权投资减值准备

债权投资减值准备

委托贷款

本金

利息

减值准备

固定资产

房屋

建筑物

机器设备

运输设备

工具器具

累计折旧

固定资产减值准备

房屋、建筑物减值准备

机器设备减值准备

工程物资

专用材料

专用设备

t

预付大型设备款

为生产准备的工具及器具

在建工程

安装工程

在安装设备

技术改造工程

大修理工程

在建工程减值准备

固定资产清理

Deferred and prepaid expenses

Long- term investment

Long-term investment on stocks

Investment on stocks

Other investment on stocks

Long-term investment on bonds

Stock

rights

investment

depreciation

reserves

Other investment on bonds

Long-term investments depreciation reserves

Stock

rights

investment

depreciation

reserves

Bcreditor's

rights

investment

depreciation

reserves

Entrust loans

Principal

Interest

Depreciation reserves

Fixed assets

Building

Structure

Machinery equipment

Transportation facilities

Instruments and implement

Accumulated depreciation

Fixed assets depreciation reserves

Building/structure depreciation reserves

Machinery equipment depreciation reserves

Project goods and material

Special-purpose material

Special-purpose equipmen

Prepayments for equipment

Preparative

instruments

and

implement

for

fabricate

Construction-in-process

Erection works

Erecting equipment-in- process

Technical innovation project

General overhaul project

Construction-in-process

depreciation

reserves

Liquidation of fixed assets

无形资产

专利权

非专利技术

商标权

著作权

土地使用权

商誉

无形资产减值准备

专利权减值准备

商标权减值准备

未确认融资费用

待处理财产损溢

长期待摊费用

待处理财产损溢

待处理流动资产损溢

二、负债类

短期负债

短期借款

应付票据

银行承兑汇票

商业承兑汇票

应付账款

预收账款

代销商品款

应付工资

应付福利费

应付股利

应交税金

应交增值税

进项税额

已交税金

转出未交增值税

减免税款

销项税额

出口退税

进项税额转出

出口抵减内销产品应纳税额

转出多交增值税

未交增值税

应交营业税

应交消费税

应交资源税

Intangible assets

Patents

Non-Patents

Trademarks, Trade names

Copyrights

Tenure

Goodwill

Intangible Assets depreciation reserves

Patent rights depreciation reserves

trademark rights depreciation reserves

Unacknowledged financial charges

Wait deal assets loss or income

Long-term deferred and prepaid expenses

Wait deal assets loss or income

Wait deal intangible assets loss or income

Liability

Current liability

Short-term borrowing

Notes payable

Bank acceptance

Trade acceptance

Account payable

Deposit received

Proxy sale goods revenue

Accrued wages

Accrued welfarism

Dividends payable

Tax payable

value added tax payable

Withholdings on V

A

T

Paying tax

Unpaid V

AT changeover

Tax deduction

Substituted money on V

A

T

Tax reimbursement for export

Changeover withnoldings on VAT

Export deduct domestic sales goods tax

Overpaid V

AT changeover

Unpaid V

AT

Business tax payable

Consumption tax payable

Resources tax

payable