会计报表英文词汇

会计报表英文词汇

2007-06-26 11:33

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

1421

长期投资减值准备

Long-term investments depreciation reserves

股权投资减值准备

Stock rights investment depreciation reserves

债权投资减值准备

Bcreditor's rights investment depreciation reserves

1431

委托贷款

Entrust loans

'143101

本金

Principal

'143102

利息

Interest

'143103

减值准备

Depreciation reserves

1501

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

1502

累计折旧

Accumulated

depreciation

1505

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

1601

工程物资

Project goods and material

'160101

专用材料

Special- purpose material

'160102

专用设备

Special-purpose equipment

'160103

预付大型设备款

Prepayments for equipment

'160104

为生产准备的工具及器具

Preparative

instruments

and

implement for fabricate

1603

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 project

1605

在建工程减值准备

Construction-in- process depreciation reserves

1701

固定资产清理

Liquidation of fixed assets

1801

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

1805

无形资产减值准备

Intangible Assets depreciation reserves

专利权减值准备

Patent rights depreciation reserves

商标权减值准备

trademark rights depreciation reserves

1815

未确认融资费用

Unacknowledged financial charges

待处理财产损溢

Wait deal assets loss or income

1901

长期待摊费用

Long- term deferred and prepaid expenses

1911

待处理财产损溢

Wait deal assets loss or income

'191101

待处理流动资产损溢

Wait deal intangible assets loss or

income

'191102

待处理固定资产损溢

Wait deal fixed assets loss or

income

二、负债类

Liability

短期负债

Current liability

2101

短期借款

Short-term borrowing

2111

应付票据

Notes payable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

2121

应付账款

Account payable

2131

预收账款

Deposit received

2141

代销商品款

Proxy sale goods revenue

2151

应付工资

Accrued wages

2153

应付福利费

Accrued welfarism

2161

应付股利

Dividends payable

2171

应交税金

Tax payable

'217101

应交增值税

value added tax

payable

'21710101

进项税额

Withholdings on VAT

'21710102

已交税金

Paying tax

'21710103

转出未交增值税

Unpaid VAT changeover

'21710104

减免税款

Tax deduction

'21710105

销项税额

Substituted money on VAT

'21710106

出口退税

Tax reimbursement for export

'21710107

进项税额转出

Changeover

withnoldings

on

VAT

'21710108

出口抵减内销产品应纳税额

Export deduct

domestic sales goods tax

'21710109

转出多交增值税

Overpaid VAT changeover

'21710110

未交增值税

Unpaid VAT

'217102

应交营业税

Business tax payable

'217103

应交消费税

Consumption tax payable

'217104

应交资源税

Resources tax payable

Management accounting

管理会计

Negative cash flow

负现金流量

Operating activities

经营活动

Owner's equity

所有者权益

Partnership

合伙企业

Positive cash flow

正现金流量

Retained earning

留存利润

Return of investment

投资回报

Return on investment

投资报酬

Revenue

收入

Securities and Exchange Commission

证券交易委员会

Sole proprietorship

独资企业

Solvency

清偿能力

Stable- dollar assumption

稳定货币假设

Statement of cash flow

现金流量表

Statement of financial position

财务状况表

Stockholders

股东

Stockholders' equity

股东权益

Tax accounting

税务会计

Window dressing

门面粉饰

damage

损害

dampening effect

削弱性效应

data transfer

数据转换

data transmission

数据传输

DDC (dedicated contract carriage)

指定车型及司机的合同车队

dealer lessors

供应商出租人

debt capital

债务资本

debt covenant

债务契约

debt instruments

债务证书

debt issuance costs

债务发行成本

debt maturities

债务期限

debt securities

债务证券

debt service

债息

debt-equity ratios

自有资金负债率

debt-equity treatment

债务－权益处理

debtor

债务人

debt-to-equity ratio

权益负债率

decay

（机械设备的）腐蚀

declarations

声明

dedicated capacity carriage

指定最低运输量的合同车队

dedicated carriage

一应俱全的车厢

deductibility

可抵扣程度

deduction

扣减

default

违约

defeasance structures

带有废止条款的结构

defense

抗辩

deficiency claim

损失索赔

deficiency

损失、缺陷

definitional maze

定义上的暧昧不明

definition

定义

deflation

通货紧缩

deinstallation

拆卸

delay in delivery

延迟交付

delinquencies

拖欠

delivery and acceptance process

交付及验收程序

denunciation

退出

deposit account

押金账项

deposit taker

存款接受者

deposition

处置

depreciated value

折余价值

depreciation allowance

折旧提存

depreciation benefit

折旧好处

depreciation deductions

折旧抵扣

depreciation expense

折旧费用

depreciation period

折旧期间

deregulation

解除管制

derivative financial instruments

衍生的金融工具

designated location

指定的位置

detention

扣押

detraction

减损

developed and mature market

发达而成熟的市场

diagnostic equipment

诊断设备

di fferentiation

差别化

digitization

数字化

diluted earning per share

每股稀释后收益

direct and consequential damage

直接和间接损失

direct financing lease

直接融资租赁

direct tax

直接税

disaster recovery services

（电脑租赁的）救灾服务

disclaimer

免责

disclosure items

披露项目

discount rate

折现率

discounted present value

折现值

discretion

自由酌情处理

discrimination

差别待遇

disguised credit sale

变相信贷销售

disguised purchaser of the leased asset

经过伪装的租赁资产买入人（指融

资租赁的承租人）

dispute resolution process

争议解决程序

dissolution

解散

distinction

区别

distinctive triangular relationship

特有的三边关系

distribution

分配

diverse nuances

多样化的细微差别

diversification

多样化

diversity

多样性

dividends

红利

documentation

文件制作及提供

domestic law

国内法

double taxation agreement

双重课税协议

double tax

双重税

double-dip tax leases

（租赁一方为美 国法人而另一方不是美国法人时的）双

重所有权租赁协议

down payment

定金

down time

窝工时间

downgraded

信用等级下降

downward sloped interest expense line

趋降的利息费用曲线

dr aftsmanship

（合同文本的）起草

due diligence

应有的审慎

durability

耐久性

duration of delay

拖延的持续时间

a payment or serious payments

一次或多次付款

abatement

扣减

absolute and unconditional 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

accredited 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

asset turnover

资产周转率

asset valuation

资产计价

assignment of accounts receivable

应收账款转让

associated company

联属公司

,

附属公司

Association of Government Accounting

政府会计师协会

assumed liability

承担债务

,

承付债务

AT

税后

at cost

按成本

at par

按票面额

,

平价

at sight

见票兑付

,

即期兑付

attached account

被查封账户

attachment

扣押

,

查封

attest

证明

,

验证

attestation

证明书

,

鉴定书

audit

审核

,

审计

auditability

可审核性

audit committee

审计委员会

audit coverage

审计范围

audited financial statement

审定财务报表

,

审定会计报表

audit evidence

审计证据

,

审计凭 证

Audit Guides

《审计指南》

auditing ①审计②审计学

auditing procedure

审计程序

auditing process

审计过程

auditing standard

审计标准

,

审计准则

Auditing Standards Board

审计准则委员会

Auditor

审计员

,

审计师

auditor general

审计主任

总审计

auditor,s legal liability

审计师法律责任

auditor,s opinion

审计师意见书

auditor,s report

审计师报告

,

查 账报告

audit program

审计工作计划

audit report

审计报告

audit risk

审计风险

audit sampling

审计抽样

audit software

审计软件

audit test

审计抽查

audit trail

审计脉络

,

审计线索

< br>

audit working paper

审计工作底稿

authorized capital stock

核定股本

,

法定股本

automated clearing house

自动票据交换所

automated teller machine

自动取款机

automatic transfer service

自动转账服务

available asset

可用资产

available inventory

可用存货

average balance

平均余额

average collection period

平均收款期

average cost

平均成本

average-cost method

平均成本法

average inventory

平均存货

,

平均库存

average life

,

平均使用年限

average payment period (of accounts payable)

应付账款平均付款期

average rate of return

平均收益率

averages

股票价格平均指数

avoidable cost

可避免成本

代码

名称

1

资产

assets

11~ 12

流动资产

current assets

111

现金及约当现金

cash and cash equivalents

1111

库存现金

cash on hand

1112

零用金

/

周转金

petty cash/revolving funds

1113

银行存款

cash in banks

1116

在途现金

cash in transit

1117

约当现金

cash equivalents

1118

其它现金及

约当现金

other cash and cash equivalents

112

短期投资

short-term investment

1121

短期投资

-

股票

short-term investments - stock

1122

短期投资

-

短期票券

short-term

investments

-

short-term

notes and bills

1123

短期投资

-

政府债券

short-term

investments

-

government

bonds

1124

短期投资

-

受益凭证

short-term

investments

-

beneficiary

certificates

1125

短期投资

-

公司债

short-term investments - corporate

bonds

1128

短期投资

-

其它

short-term investments - other

1129

备抵短期投资跌价损失

allowance

for

reduction

of

short-term

investment to market

113

应收票据

notes receivable

1131

应收票据

notes receivable

1132

应收票据贴现

discounted notes receivable

1137

应收票据

-

关系人

notes receivable - related parties

1138

其它应收票据

other notes receivable

1139

备抵呆帐

－应收票据

allowance for uncollec- tible

accounts- notes receivable

114

应收帐款

accounts receivable

1141

应收帐款

accounts receivable

1142

应收分期帐款

installment accounts receivable

1147

应收帐款

-

关系人

accounts

receivable

-

related

parties

1149

备抵呆帐

－应收帐款

allowance for uncollec- tible

accounts - accounts receivable

118

其它应收款

other receivables

1181

应收出售远汇款

forward exchange contract receivable

1182

应收远汇款

-

外币

forward exchange contract receivable -

foreign currencies

1183

买卖远汇折价

discount on forward ex-change contract

1184

应收收益

earned revenue receivable

1185

应收退税款

income tax refund receivable

1187

其它应收款

-

关系人

other receivables - related

parties

1188

其它应收款

-

其它

other receivables - other

1189

备抵呆帐

-

其它应收款

allowance for uncollec- tible

accounts - other receivables

121~122

存货

inventories

1211

商品存货

merchandise inventory

1212

寄销商品

consigned goods

1213

在途商品

goods in transit

1219

备抵存货跌价损失

allowance for reduction of inventory

to market

1221

制成品

finished goods

1222

寄销制成品

consigned finished goods

1223

副产品

by-products

1224

在制品

work in process

1225

委外加工

work in process - outsourced

1226

原料

raw materials

1227

物料

supplies

1228

在途原物料

materials and supplies in transit

1229

备抵存货跌价损失

allowance for reduction of inventory

to market

125

预付费用

prepaid expenses

1251

预付薪资

prepaid payroll

1252

预付租金

prepaid rents

1253

预付保险费

prepaid insurance

1254

用品盘存

office supplies

1255

预付所得税

prepaid income tax

1258

其它预付费用

other prepaid expenses

126

预付款项

prepayments

1261

预付货款

prepayment for purchases

1268

其它预付款项

other prepayments

128~129

其它流动资产

other current assets