财务专业术语中英文对照表

财务专业术语中英文对照表

英文

Account

Accounting system

American Institute of CPAs

Audit

Balance sheet

Bookkeepking

Cash flow prospects

Certificate in Internal Auditing

Certificate in

Accounting

Cost accounting

External users

Financial accounting

中文

帐户

会计系统

美国注册会计师协会

审计

资产负债表

簿记

现金流量预测

内部审计证书

Management

管理会计证书

注册会计师

成本会计

外部使用者

财务会计

说明

American Accounting Association

美国会计协会

Certificate Public Accountant

Financial Accounting Standards

Board

财务会计准则委员会

Financial forecast

Generally accepted

principles

财务预测

accounting

公认会计原则

通用目的信息

损益表

内部审计师协会

Management

管理会计师协会

整合性

内部审计

内部控制结构

国内收入署

内部使用者

管理会计

投资回报

投资报酬

Exchange

证券交易委员会

现金流量表

财务状况表

General-purpose information

Income statement

Institute of Internal Auditors

Institute of

Accountants

Integrity

Internal auditing

Internal control structure

Internal Revenue Service

Internal users

Management accounting

Return of investment

Return on investment

Securities and

Commission

Statement of cash flow

Statement of financial position

Government Accounting Office

政府会计办公室

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

其他货币资金

外埠存款

银行本票

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

Other cash and cash equivalentsOther city Cash in bank

Cashier's cheque

说明

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

待摊费用

长期投资

长期股权投资

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

Deferred and prepaid expenses

Long-term investment

Long-term investment on stocks

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

无形资产

专利权

非专利技术

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

Intangible assets

Patents

Non-Patents

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

应交所得税

应交土地增值税

应交城市维护建设税

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 VAT

Paying tax

Unpaid VAT changeover

Tax deduction

Substituted money on VAT

Tax reimbursement for export

Changeover withnoldings on VAT

Export deduct domestic sales goods tax

Overpaid VAT changeover

Unpaid VAT

Business tax payable

Consumption tax payable

Resources tax payable

Income tax payable

Increment tax on land value payable

Tax for maintaining and building cities

应交房产税

应交土地使用税

应交车船使用税

应交个人所得税

其他应交款

其他应付款

预提费用

其他负债

待转资产价值

预计负债

长期负债

长期借款

一年内到期的长期借款

一年后到期的长期借款

应付债券

债券面值

债券溢价

债券折价

应计利息

长期应付款

应付融资租赁款

一年内到期的长期应付

一年后到期的长期应付

专项应付款

一年内到期的专项应付

一年后到期的专项应付

递延税款

三、所有者权益类

资本

实收资本(或股本)

实收资本

实收股本

已归还投资

资本公积

资本(或股本)溢价

接受捐赠非现金资产准备股权投资准备

拨款转入

外币资本折算差额

payable

Housing property tax payable

Tenure tax payable

Vehicle and vessel usage license plate tax(VVULPT) payable

Personal income tax payable

Other fund in conformity with paying

Other payables

Drawing expense in advance

Other liabilities

Pending changerover assets value

Anticipation liabilities

Long-term Liabilities

Long-term loans

Long-term loans due within one year

Long-term loans due over one year

Bonds payable

Face value, Par value

Premium on bonds

Discount on bonds

Accrued interest

Long-term account payable

Accrued financial lease outlay

Long-term account payable due within one

year

Long-term account payable over one year

Special payable

Long-term special payable due within one

year

Long-term special payable over one year

Deferral taxes

OWNERS' EQUITY

Capita

Paid-up capital(or stock)

Paicl-up capital

Paid-up stock

Investment Returned

Capital reserve

Cpital(or Stock) premium

Receive non-cash donate reserve

Stock right investment reserves

Allocate sums changeover in

Foreign currency capital

其他资本公积

盈余公积

法定盈余公积

任意盈余公积

法定公益金

储备基金

企业发展基金

利润归还投资

利润

本年利润

利润分配

其他转入

提取法定盈余公积

提取法定公益金

提取储备基金

提取企业发展基金

提取职工奖励及福利基金

利润归还投资

应付优先股股利

提取任意盈余公积

应付普通股股利

转作资本(或股本)的普通股股利未分配利润

四、成本类

生产成本

基本生产成本

辅助生产成本

制造费用

材料费

管理人员工资

奖金

退职金

补贴

外保劳务费

福利费

会议费

加班餐费

市内交通费

通讯费

Other capital reserve

Surplus reserves

Legal surplus

Free surplus reserves

Legal public welfare fund

Reserve fund

Enterprise expension fund

Profits capitalizad on return of investment

Profits

Current year profits

Profit distribution

Other chengeover in

Withdrawal legal surplus

Withdrawal legal public welfare funds

Withdrawal legal public welfare funds

Withdrawal reserve for business expansion

Withdrawal staff and workers' bonus and

welfare fund

Profits capitalizad on return of investment

Preferred Stock dividends payable

Withdrawal other common accumulation

fund

Common Stock dividends payable

Common Stock dividends change to

assets(or stock)

Undistributed profit

Cost

Cost of manufacture

Base cost of manufacture

Auxiliary cost of manufacture

Manufacturing overhead

Materials

Executive Salaries

Wages

Retirement allowance

Bonus

Outsourcing fee

Employee benefits/welfare

Coferemce

Special duties

Business traveling

Correspondence

电话费

水电取暖费

税费

租赁费

管理费

车辆维护费

油料费

培训费

接待费

图书、印刷费

运费

保险费

支付手续费

杂费

折旧费

机物料消耗

劳动保护费

季节性停工损失

劳务成本

五、损益类

收入

业务收入

主营业务收入

产品销售收入

服务收入

其他业务收入

材料销售

包装物出租

出让资产使用权收入

返还所得税

其他收入

投资收益

短期投资收益

长期投资收益

计提的委托贷款减值准备补贴收入

国家扶持补贴收入

其他补贴收入

营业外收入

非货币性交易收益

现金溢余

处置固定资产净收益

Correspondence

Water and Steam

Taxes and dues

Rent

Maintenance

Vehicles maintenance

Vehicles maintenance

Education and training

Entertainment

Books and printing

Transpotation

Insurance premium

Commission

Sundry charges

Depreciation expense

Article of consumption

Labor protection fees

Loss on seasonality cessation

Service costs

Profit and loss

Income

OPERATING INCOME

Prime operating revenue

Sales revenue

Service revenue

Other operating revenue

Sales materials

Wrappage lease

Remise right of assets revenue

Reimbursement of income tax

Other revenue

Investment income

Current investment income

Long-term investment income

Withdrawal of entrust loans reserves

Subsidize revenue

Subsidize revenue from country

Other subsidize revenue

NON-OPERATING INCOME

Non-cash deal income

Cash overage

Net income on disposal of fixed assets

出售无形资产收益

固定资产盘盈

罚款净收入

支出

业务支出

主营业务成本

产品销售成本

服务成本

主营业务税金及附加

营业税

消费税

城市维护建设税

资源税

土地增值税

其他业务支出

销售其他材料成本

其他劳务成本

其他业务税金及附加费

费用

营业费用

代销手续费

运杂费

保险费

展览费

广告费

管理费用

职工工资

修理费

低值易耗摊销

办公费

差旅费

工会经费

研究与开发费

福利费

职工教育经费

待业保险费

劳动保险费

医疗保险费

会议费

聘请中介机构费

咨询费

诉讼费

Income on sales of intangible assets

Fixed assets inventory profit

Net amercement income

Outlay

Revenue charges

Operating costs

Cost of goods sold

Cost of service

Tax and associate charge

Sales tax

Consumption tax

Tax for maintaining and building cities

Resources tax

Increment tax on land value

Other business expense

Other cost of material sale

Other cost of service

Other tax and associate charge

Expenses

Operating expenses

Consignment commission charge

Transpotation

Insurance premium

Exhibition fees

Advertising fees

Adminisstrative expenses

Staff Salaries

Repair charge

Article of consumption

Office allowance

Travelling expense

Labour union expenditure

Research and development expense

Employee benefits/welfare

Personnel education

Unemployment insurance

Labour insurance

Medical insurance

Coferemce

Intermediary organs

Legal cost

业务招待费

技术转让费

矿产资源补偿费

排污费

房产税

车船使用税

土地使用税

印花税

财务费用

利息支出

汇兑损失

各项手续费

各项专门借款费用

营业外支出

捐赠支出

减值准备金

非常损失

处理固定资产净损失出售无形资产损失

固定资产盘亏

债务重组损失

罚款支出

所得税

以前年度损益调整

Business entertainment

Technology transfer fees

Mineral resources compensation fees

Pollution discharge fees

Housing property tax

Vehicle and vessel usage license plate

tax(VVULPT)

Tenure tax

Stamp tax

Finance charge

Interest exchange

Foreign exchange loss

Charge for trouble

Special-borrowing cost

Nonbusiness expenditure

Donation outlay

Depreciation reserves

Extraordinary loss

Net loss on disposal of fixed assets

Loss on sales of intangible assets

Fixed assets inventory loss

Loss on arrangement

Amercement outlay

Income tax

Prior year income adjustment