美国会计分录翻译

Account

帐户

Accounting system

会计系统

American Accounting Association

美国会计协会

American Insti

t

ute of CPAs

美国注册会计师协会

Audi

t

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 Accountant

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

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 accounting

管理会计

Return of investment

投资回报

Return on investment

投资报酬

Securities and Exchange Commission

证券交易委员会

Statement of cash flow

现金流量表

Statement of financial position

财务状况表

Tax accounting

税务会计

Accounting equation

会计等式

Articulation

勾稽关系

Assets

资产

Business entity

企业个体

Capital stock

股本

Corporation

公司

Cost principle

成本原则

Creditor

债权人

Deflation

通货紧缩

Disc

losure

批露

Expenses

费用

Financial statement

财务报表

Financial activities

筹资活动

Going-concern assumption

持续经营假设

Inflation

通货膨涨

Investing activities

投资活动

Liabilities

负债

Negative cash flow

负现金流量

Operating activities

经营活动

Owners equi

t

y

所有者权益

Partnership

合伙企业

Positive cash flow

正现金流量

Retained earning

留存利润

Revenue

收

Sole proprietorship

独资企业

Solvency

清偿能力

Stable-dollar assumption

稳定货币假设

Stockholders

股东

Stockholders equity

股东权益

Window dressing

门面粉饰

a payment or serious payments

一次或多次付款

abatement

扣减

absolute and uncondi

t

ional payments

绝对和无条件付款

accelerated payment

加速支付

acceptance date

接受日

acceptance

接受

accession

加入

accessories

附属设备

accountability

承担责任的程度

accounting benefits

会计利益

accounting period

会计期间

accounting policies

会计政策

accounting principle

会计准则

accounting treatment

会计处理

accounts receivables

应收账款

accounts

账项

accredi

t

ed investors

经备案的投资人

accumulated allowance

累计准备金

acknowledgement requirement

对承认的要求

acquisition of assets

资产的取得

acquisitions

兼并

Act on Product Liability

（德国）生产责任法

action

诉讼

actual ownership

事实上的所有权

additional filings

补充备案

additional margin

附加利差

additional risk

附加风险

additions

（设备的）附件

adjusted tax basis

已调整税基

adjustment of yield

对收益的调整

administrative fee

管理费

Administrative Law

（美国）行政法

advance notice

事先通知

advance

放款

adverse tax consequences

不利的税收后果

advertising

做广告

affiliated group

联合团体

affiliate

附属机构

African Leasing Association

非洲租赁协会

after-tax rate

税后利率

aggregate rents

合计租金

aggregate risk

合计风险

agreement concerning rights of explore natural resources

涉及自然资源开发权的协议

agreement

协议

alliances

联盟

allocation of finance income

财务收益分配

allowance for losses on receivables

应收款损失备抵金

alternative uses

改换用途地使用

amenability to foreign investment

外国投资的易受控制程度

amendment

修改

amortization of deferred loan fees and related consideration

递延的贷款费和相关的报酬的摊销

amortization schedule

摊销进度表

amortize

摊销

amount of recourse

求偿金额

amount of usage

使用量

AMT (Alternative Minimum Tax)

（美国）可替代最低税

analogous to

类推为

annual budget appropriation

年度预算拨款

appendix

（契约性文件的）附件

applicable law

适用法律

applicable securities laws

适用的证券法律

applicable tax life

适用的应纳税寿命

appraisal

评估

appraisers

评估人员

appreciation

溢价

appropriation provisions

拨款条例

appropriation

侵占

approval authority

核准权

approval

核准

approximation

近似

arbitrary and artificially high value (

承租人违约出租人收回租赁物时法官判决的

)

< br>任意的和人为抬高的价值

arbitration

仲裁

arm's length transaction

公平交易

arrangement

安排

arrest

扣留

Article 2A

美国统一商法典关于法定融资租赁的条款

articles of incorporation

公司章程

AsiaLeaae

亚洲租赁协会

assess

评估

asset manager

设备经理

asset risk insurance

资产风险保险

asset securitization

资产证券化

asset specificity

资产特点

asset tracking

资产跟踪

asset- backed financing

资产支持型融资

asset-based lessor

立足于资产的出租人

asset- oriented lessor (

经营租赁中的

)

资产导向型出租人

asset

资产

assignee

受让人

assignment

让与

association

社团

at the expiry

期限届满时

ATT (automatic transfer of ti

t

le)

所有权自动转移

attachments

附着物

attributes

属性

auction sale

拍卖

audits

审计

authenticate

认证

authentication

证实

authority

当局

authorize

认可

availability of fixed rate medium-term financing

固定利率中期融资可得到的程度

available-for-sale securities

正供出售证券

average life

平均寿命

average managed net financed assets

所管理的已筹资金资产净额平均值

backed-up servicer

替补服务者

balance sheet date

资产负债表日

bandwidth

带宽

bank affiliates

银行的下属机构

bank quote

银行报价

bankruptcy cost

破产成本

bankruptcy court

破产法院

bankruptcy law

破产法

bankruptcy proceedings

破产程序

bankruptcy

破产

bareboat charterer

光船承租人

bargain renewal option

廉价续租任择权

basic earnings per share

每股基本收益

basic rent

基本租金（各期应付的租金）

beneficiaries

受益人

big-ticket items

大额项目

bill and collect

开票和收款

binding agreement

有约束力的协议

blind vendor discount

卖主暗扣

blu ebook

蓝皮书（美国二手市场设备价格手册）

book income

账面收入

book loses

账面亏损

borrower

借款人

BPO(bargain purchase option)

廉价购买任择权

bridge facility

桥式融通

bridge

桥梁

broker fee

经纪人费

brokers

经纪人

build-to-suit leases

（租赁物由承租人）承建或承造的租赁协议

bulldozer

推土机

bundled addi

t

ional services

捆绑（在一起的）附加服务

bundling

捆绑（服务）

business acquisition

业务收购

business and occupation tax

营业及开业许可税

business generation

业务开发

business trust

商业信托

by(e)-laws

细则

byte

字节

一、

资产类

Assets

流动资产

Current assets

货币资金

Cash and cash equivalents

1001

现金

Cash

1002

银行存款

Cash in bank

1009

其他货币资金

Other cash and cash equivalents

100901

外埠存款

Other city Cash in bank

100902

银行本票

Cashier''s cheque

100903

银行汇票

Bank draft

100904

信用卡

Credit card

100905

信用证保证金

L/C Guarantee deposits

100906

存出投资款

Refundable deposits

1101

短期投资

Short-term investments

110101

股票

Short-term investments - stock

110102

债券

Short-term investments - corporate bonds

110103

基金

Short-term investments - corporate funds

110110

其他

Short-term investments - other

1102

短期投资跌价准备

Short- term investments falling price reserves

应收款

Account receivable

1111

应收票据

Note receivable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

1121

应收股利

Dividend receivable

1122

应收利息

Interest receivable

1131

应收账款

Account receivable

1133

其他应收款

Other notes receivable

1141

坏账准备

Bad debt reserves

1151

预付账款

Advance money

1161

应收补贴款

Cover deficit by state subsidies of receivable

库存资产

Inventories

1201

物资采购

Supplies purchasing

1211

原材料

Raw materials

1221

包装物

Wrappage

1231

低值易耗品

Low-value consumption goods

1232

材料成本差异

Materials cost variance

1241

自制半成品

Semi-Finished goods

1243

库存商品

Finished goods

1244

商品进销差价

Differences between purchasing and selling price

1251

委托加工物资

Work in process - outsourced

1261

委托代销商品

Trust to and sell the goods on a commission basis

1271

受托代销商品

Commissioned and sell the goods on a commission

basis

1281

存货跌价准备

Inventory falling price reserves

1291

分期收款发出商品

Collect money and send out the goods by stages

1301

待摊费用

Deferred and prepaid expenses

长期投资

Long-term investment

1401

长期股权投资

Long-term investment on stocks

140101

股票投资

Investment on stocks

140102

其他股权投资

Other investment on stocks

1402

长期债权投资

Long-term investment on bonds

140201

债券投资

Investment on bonds

140202

其他债权投资

Other investment on bonds